HomeMy WebLinkAbout2021-12 - 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 - 9 Cash Reserves Summary
10 - 15 Revenue & Expense Summaries
16 - 21 Revenue by Type
23 - 26 Expenditures by Actvity
27 - 29 Outstanding Debt
30 - 36 Employee Headcount
Fund Summaries
37 - 57 General Fund
58 - 82 Public Works Funds
83 - 101 Public Safety Funds
102 - 118 Venues, Parks & Arts Funds
119 - 132 Department of Community Investment Funds
133 - 139 Internal Service Funds
140 - 152 Administrative Funds
153 - 167 Redevelopment Commission Controlled Funds
Distribution
Mayor
Chief of Staff
Deputy Chief of Staff
Common Council
Department Heads
Fiscal Officers
December 31, 2021
Controller's Office
Page # General Fund Page # Venues, Parks & Arts Funds
37 101 General Fund 102 201 Parks & Recreation
103 273 Morris PAC / Palais Royale Marketing
General Fund Departments/Divisions 104 274 Morris PAC Self-Promotion
38 Mayor 105 312 2017 Parks Bond Debt Service
39 Community Initiatives 106 401 Coveleski Stadium Capital
40 Community Police Review Office 107 413 Professional Sports Convention Develop. Area
41 City Clerk 108 416 Morris Performing Arts Center Capital
42 Common Council 109 450 Palais Royale Historic Preservation
43 Controller's Office 110 453 2018 Zoo Bond Capital
44 Human Resources 111 471 2017 Parks Bond Capital
45 Diversity & Inclusion 112 601 Parking Garages
46 Human Rights 113 670 Century Center
47 Legal Department 114 671 Century Center Capital
48 Engineering 115 672 Century Center Energy Conservation Debt Svc
49 Office of Sustainability 116 730 City Cemetery
50 AmeriCorps Grant Program 117 731 Bowman Cemetery
51 Police Department 118 757 2015 Parks Bond Debt Service
52 Police Crime Lab
53 Fire Department Dept of Community Investment Funds
54 Emergency Medical Services 119 209 Studebaker-Oliver Revitalizing Grants
55 Fire Training Center 120 210 Economic Development State Grants
56 Morris Performing Arts Center 121 211 Dept of Community Investment Operating
57 Palais Royale Ballroom 122 212 Dept of Community Investment Grants
123 219 Unsafe Building
Public Works Funds 124 221 Rental Units Regulation
58 202 Motor Vehicle Highway 125 230 Code Enforcement Fund
59 266 MVH Restricted Fund 126 Code Enforcement Historical Summary
60 Motor Vehicle Highway Combined Budget Summary 127 410 Urban Development Action Grant
61 251 Local Road & Street 128 600 Consolidated Building Fund
62 257 LOIT Special Distribution 129 754 Industrial Revolving Fund
63 265 Local Road & Bridge Grant 130 756 2015 Smart Streets Bond Debt Service
64 412 Major Moves Construction 131 759 2017 Eddy Street Commons Bond Capital
65 455 2021 Infrastructure Bond Capital 132 760 2017 Eddy Street Commons Bond Debt Service
66 610 Solid Waste Operations
67 611 Solid Waste Capital Internal Service Funds
68 620 Water Works Operations 133 222 Central Services
69 622 Water Works Capital 134 224 Central Services Capital
70 624 Water Works Customer Deposit 135 226 Liability Insurance
71 625 Water Works Sinking 136 279 IT / Innovation / 311 Call Center
72 626 Water Works Bond Reserve 137 711 Self-Funded Employee Benefits
73 629 Water Works Operations & Maint. Reserve 138 713 Unemployment Compensation
74 640 Sewer Repair Insurance 139 714 Parental Leave
75 641 Sewage Works Operations
76 642 Sewage Works Capital Administrative Funds
77 643 Sewage Works Operations & Maint. Reserve 140 102 Rainy Day
78 649 Sewage Sinking 141 217 Gift, Donation, Bequest
79 653 Sewage Debt Service Reserve 142 227 Loss Recovery
80 654 Sewage Works Deposit Fund 143 258 Human Rights Federal Grants
81 655 Project Releaf 144 263 American Rescue Plan
82 667 Storm Sewer Fund 145 264 COVID-19 Response
146 404 Local Income Tax - Certified Shares
Public Safety Funds 147 406 Cumulative Capital Development
83 216 Police State Seizures 148 407 Cumulative Capital Improvement
84 218 Police Curfew Violations 149 408 Local Income Tax - Economic Development
85 220 Law Enforcement Continuing Education 150 750 Equipment/Vehicle Leasing
86 249 Local Income Tax - Public Safety 151 752 South Bend Redevelopment Authority
87 278 Take Home Vehicle Police 152 755 South Bend Building Corporation
88 280 Police Block Grants
89 287 Fire Department Capital Redevelopment Commission Controlled Funds
90 288 Emergency Medical Services Operating 153 324 TIF - River West Development Area
91 289 Haz-Mat 154 422 TIF - West Washington
92 291 Indiana River Rescue 155 429 TIF - River East Development Area (NE Dev)
93 292 Police Grants 156 430 TIF - Southside Development Area #1
94 294 Regional Police Academy 157 435 TIF - Douglas Road
95 295 COPS MORE Grant 158 436 TIF - River East Residential Area (NE Res)
96 299 Police Federal Drug Enforcement 159 315 Redevelopment Bond - Airport Taxable
97 350 2018 Fire Station #9 Bond Debt Service 160 328 Redevelopment Bond - Palais Royale
98 451 2018 Fire Station #9 Capital 161 351 2018 TIF Park Bond Debt Service Reserve
99 701 Firefighters Pension 162 352 2019 South Shore Double Tracking Bond Debt Svc
100 702 Police Pension 163 353 2020 TIF Library Bond Debt Service Reserve
101 705 Police K-9 Unit 164 433 Redevelopment General
165 439 Certified Technology Park
166 452 2018 TIF Park Bond Capital
167 454 Airport Urban Enterprise Zone
2
December 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.
Cash Reserves Summary (6 - 9)
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 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.
- Debt service reserve funds are required to hold all reserves until the respective debt has been paid in full. The amount is often defined
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 (10 - 15)
These summaries show the total revenue and expense by fund.
Revenue by Type (16 - 21)
This report shows the City's revenue collected by month and the total estimated revenue for the current year.
Expenditures by Activity (23 - 26)
This report shows the City's actuals expenditures by month and the total budgeted expenditures for the current year.
Outstanding Debt (27 - 29)
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 (30 - 36)
This report shows the total number of full-time, permanent part-time, and seasonal/interns working for the City each month. It is broken
down by City fund and by departments/divisions. It also shows the budgeted number of full-time employees.
Fund Summaries (37 - 167)
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 December 31, 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 Revenue Expenditures Adjustments (Deficit) 12/31/2021 Requirement Reserve Req.
City Controlled Funds
101 General Fund 53,544,921 77,019,698 75,567,091 (789,455) 663,152 54,208,073 27,456,404 26,751,670
Special Revenue Funds
102 Rainy Day 10,845,986 64,091 - - 64,091 10,910,077 8,206,983 2,703,095
201 Parks & Recreation 4,156,004 16,604,000 14,974,277 80,130 1,709,854 5,865,858 3,977,920 1,887,938
202 Motor Vehicle Highway 6,607,820 8,159,765 9,972,287 (22,883) (1,835,405) 4,772,416 2,619,611 2,152,805
209 Studebaker-Oliver Revitalizing Grants 763,112 4,318 75,182 - (70,864) 692,248 - -
210 Economic Development State Grants 27,154 77,180 77,457 (1) (278) 26,876 - -
211 Dept of Community Investment Operating 1,629,498 2,172,743 3,396,182 (11,934) (1,235,373) 394,125 - -
212 Dept of Community Investment Grants 313,907 2,905,379 2,811,571 2,102 95,910 409,818 - -
216 Police State Seizures 213,569 31,299 71,043 - (39,744) 173,825 24,261 149,564
217 Gift, Donation, Bequest 981,455 478,492 481,425 - (2,933) 978,522 - -
218 Police Curfew Violations 13,799 82 - - 82 13,880 250 13,630
219 Unsafe Building 832,938 38,879 107,286 450 (67,957) 764,981 - -
220 Law Enforcement Continuing Education 483,549 325,862 422,985 (7,445) (104,568) 378,981 119,628 259,354
221 Rental Units Regulation 189,090 57,608 159,283 - (101,674) 87,416 - -
227 Loss Recovery 481,214 2,515 69,630 - (67,115) 414,099 - -
230 Code Enforcement Fund 803,572 3,065,940 3,369,933 (2,088) (306,080) 497,492 - -
249 Local Income Tax - Public Safety 4,045,717 9,416,761 9,618,013 - (201,253) 3,844,465 769,441 3,075,024
251 Local Road & Street 3,632,884 2,628,875 3,912,948 565 (1,283,507) 2,349,376 - -
257 LOIT Special Distribution 266,588 2,969 23,927 - (20,958) 245,630 - -
258 Human Rights Federal Grants 486,159 175,390 235,005 - (59,614) 426,544 - -
263 American Rescue Plan - 29,536,642 - - 29,536,642 29,536,642 - -
264 COVID-19 Response 53,214 2,943,368 2,996,232 (350) (53,214) - - -
265 Local Road & Bridge Grant 1,391,493 1,795,904 2,482,521 - (686,618) 704,875 - -
266 MVH Restricted Fund 1,126,297 3,213,833 2,291,664 (6,134) 916,035 2,042,332 - -
273 Morris PAC / Palais Royale Marketing 76,521 5,936 7,648 - (1,712) 74,809 7,496 67,313
274 Morris PAC Self-Promotion 225,432 38,578 - - 38,578 264,010 28,750 235,260
280 Police Block Grants 4,138 24 - - 24 4,162 - -
289 Haz-Mat 27,937 165 - - 165 28,102 2,500 25,602
291 Indiana River Rescue 330,404 97,843 53,135 (14,800) 29,908 360,311 21,310 339,001
292 Police Grants 26,716 - - - - 26,716 - -
294 Regional Police Academy 125,984 20,444 100 - 20,344 146,328 4,313 142,016
295 COPS MORE Grant 73,474 111,077 139,203 - (28,126) 45,349 - -
299 Police Federal Drug Enforcement 83,275 58,110 81,148 - (23,037) 60,237 27,412 32,825
404 Local Income Tax - Certified Shares 14,902,237 15,414,847 11,687,709 1,870 3,729,008 18,631,245 7,135,186 11,496,059
408 Local Income Tax - Economic Development 19,044,274 14,286,985 8,380,845 (155,061) 5,751,079 24,795,353 6,068,335 18,727,019
410 Urban Development Action Grant 32,733 18,449 24,000 - (5,551) 27,182 - -
655 Project ReLeaf 425,913 468,643 587,350 (25,149) (143,856) 282,057 158,572 123,485
705 Police K-9 Unit 2,420 14 - - 14 2,435 - -
730 City Cemetery 30,041 178 - - 178 30,218 - -
731 Bowman Cemetery 472,576 2,793 - - 2,793 475,369 400,000 75,369
754 Industrial Revolving Fund 2,406,914 2,959,263 3,190,699 1,525,365 1,293,929 3,700,843 - -
Total Special Revenue Funds 77,636,007 117,185,248 81,700,688 1,364,638 36,849,199 114,485,206 29,571,966 41,505,359
Debt Service Funds
312 2017 Parks Bond Debt Service 187,578 1,185,775 1,189,190 - (3,415) 184,163 - -
350 2018 Fire Station #9 Bond Debt Service - 345,306 345,306 - - - - -
672 Century Center Energy Conservation Debt Svc 193,705 409,708 406,711 - 2,997 196,702 - -
752 South Bend Redevelopment Authority 232,423 2,866,071 2,856,069 - 10,002 242,425 242,425 -
755 South Bend Building Corporation 833,535 11,424,080 12,033,240 - (609,159) 224,375 224,375 -
756 2015 Smart Streets Bond Debt Service 1,739,076 1,716,091 1,712,469 - 3,623 1,742,699 1,742,699 -
757 2015 Parks Bond Debt Service 586,111 376,033 374,381 - 1,652 587,763 587,763 -
760 2017 Eddy Street Commons Bond Debt Service 3,463,323 1,916,164 1,710,875 - 205,289 3,668,611 2,500,000 1,168,611
Total Debt Service Funds 7,235,750 20,239,229 20,628,241 - (389,012) 6,846,739 5,297,263 1,168,611
Capital Funds
287 Fire Department Capital 3,111,296 2,125,468 2,478,126 (300) (352,958) 2,758,339 - -
401 Coveleski Stadium Capital 11,685 58 10,183 (746) (10,870) 814 - -
406 Cumulative Capital Development 169,893 511,620 394,767 - 116,853 286,746 - -
407 Cumulative Capital Improvement 676,798 236,443 262,145 - (25,702) 651,096 - -
412 Major Moves Construction 1,386,436 587,639 84,882 - 502,758 1,889,193 - -
413 Professional Sports Convention Development Area - 775,632 - - 775,632 775,632 - -
416 Morris Performing Arts Center Capital 203,098 1,838,280 128,451 - 1,709,829 1,912,926 - -
450 Palais Royale Historic Preservation 80,911 12,571 - - 12,571 93,481 - -
451 2018 Fire Station #9 Bond Capital 314,233 1,857 - - 1,857 316,090 - -
455 2021 Infrastructure Bond Capital - 8,622,248 4,785,766 - 3,836,482 3,836,482 - -
471 2017 Parks Bond Capital 5,926,118 31,461 1,695,211 (2,642) (1,666,392) 4,259,726 - -
750 Equipment/Vehicle Leasing 347,680 17 - - 17 347,697 - -
759 2017 Eddy Street Commons Bond Capital 25,762 1 - - 1 25,763 - -
Total Capital Funds 12,253,909 14,743,295 9,839,531 (3,688) 4,900,076 17,153,985 - -
4
City of South Bend
Report of Changes in Cash Balance
January 1, 2021 through December 31, 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 Revenue Expenditures Adjustments (Deficit) 12/31/2021 Requirement Reserve Req.
Enterprise Funds
288 Emergency Medical Services Operating 607,079 - 607,079 - (607,079) - - -
600 Consolidated Building Fund 2,127,056 1,531,105 1,555,614 (175) (24,684) 2,102,372 417,473 1,684,898
601 Parking Garages 674,268 956,029 724,568 1,650 233,112 907,380 229,879 677,500
610 Solid Waste Operations 87,032 7,939,316 6,606,356 (513,522) 819,438 906,471 694,644 211,827
611 Solid Waste Capital 388,126 1,626,271 1,235,235 - 391,036 779,163 - -
620 Water Works Operations 4,840,727 21,989,022 19,681,182 (598,110) 1,709,730 6,550,457 1,059,524 5,490,933
622 Water Works Capital 7,652,044 3,606,371 1,533,903 (51,533) 2,020,935 9,672,979 - -
624 Water Works Customer Deposit 1,263,319 7,493 7,493 15,996 15,996 1,279,314 1,279,314 -
625 Water Works Sinking (Debt Service)2,323 1,511,520 1,513,843 - (2,323) - - -
626 Water Works Bond Reserve 1,422,800 8,191 8,188 - 4 1,422,804 1,422,804 -
629 Water Works Operations & Maintenance Reserve 2,912,652 17,168 17,168 - - 2,912,652 2,706,529 206,123
640 Sewer Repair Insurance 2,052,857 709,391 723,314 (35,074) (48,996) 2,003,861 215,001 1,788,860
641 Sewage Works Operations 11,466,153 41,265,804 37,949,214 (957,372) 2,359,218 13,825,371 2,107,920 11,717,451
642 Sewage Works Capital 13,821,218 6,598,607 6,047,698 (12,418) 538,490 14,359,708 - -
643 Sewage Works Operations & Maintenance Reserve 5,550,801 32,719 32,719 - - 5,550,801 4,762,109 788,693
649 Sewage Sinking (Debt Service)1,320,833 22,204,969 23,525,803 - (1,320,833) - - -
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 4,446 4,446 254,768 254,768 903,840 903,840 -
667 Storm Sewer Fund 1,032,916 1,139,829 511,602 (56,988) 571,239 1,604,154 135,535 1,468,620
670 Century Center Operations 1,016,748 2,111,688 2,948,380 14,294 (822,398) 194,350 1,054,307 (859,957)
671 Century Center Capital 983,612 98 - - 98 983,710 800,000 183,710
Total Enterprise Funds 63,861,888 114,769,519 106,983,776 (1,938,484) 5,847,259 69,709,146 21,538,640 69,709,146
Internal Service Funds
222 Central Services 1,209,079 7,497,135 8,239,216 191,668 (550,413) 658,666 880,123 (221,457)
224 Central Services Capital 26,221 84,157 110,378 - (26,221) - - -
226 Liability Insurance 5,956,858 3,386,046 3,228,301 (13,737) 144,009 6,100,867 1,966,102 4,134,764
278 Police Take Home Vehicle 681,823 18,678 270 (1,685) 16,723 698,546 750,000 (51,454)
279 IT / Innovation / 311 Call Center 2,125,192 10,219,588 8,831,973 (29,942) 1,357,673 3,482,865 - -
711 Self-Funded Employee Benefits 10,143,060 17,243,514 16,602,496 2,336 643,354 10,786,414 4,682,881 6,103,534
713 Unemployment Compensation 31,859 103,474 75,914 (59,419) (31,859) - 24,000 (24,000)
714 Parental Leave Fund 157,521 249,526 180,337 - 69,189 226,711 20,308 206,403
Total Internal Service Funds 20,331,613 38,802,118 37,268,885 89,222 1,622,455 21,954,068 8,323,414 10,147,790
Fiduciary Funds
701 Fire Pension 453,561 4,103,087 4,136,468 - (33,381) 420,180 449,626 (29,446)
702 Police Pension 566,569 5,957,118 5,962,764 - (5,646) 560,923 605,774 (44,851)
718 State Tax Withholding Fund 336,042 - - 459,570 459,570 795,612 795,612 -
725 Morris / Palais Box Office 393,326 - - 398,272 398,272 791,599 791,599 -
726 Police Distributions Payable 894,848 - - 746,555 746,555 1,641,403 1,641,403 -
Total Fiduciary Funds 2,644,346 10,060,205 10,099,232 1,604,397 1,565,370 4,209,716 4,284,013 (74,297)
Total City Controlled Funds 237,508,434 392,819,312 342,087,442 326,630 51,058,499 288,566,933 96,471,699 149,208,279
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area 29,039,261 20,134,540 15,442,915 (17,845) 4,673,780 33,713,041 - -
422 TIF - West Washington 1,127,293 356,020 248,282 - 107,738 1,235,031 - -
429 TIF - River East Development Area (NE Dev)5,864,278 5,116,467 1,404,591 (69,709) 3,642,167 9,506,445 - -
430 TIF - Southside Development Area #1 12,586,134 3,057,189 1,162,353 (7,789) 1,887,048 14,473,182 - -
435 TIF - Douglas Road 93,140 270,610 106,170 - 164,440 257,579 - -
436 TIF - River East Residential Area (NE Res)4,678,334 6,318,471 5,566,837 - 751,634 5,429,968 - -
Total Tax Increment Financing Funds 53,388,440 35,253,296 23,931,147 (95,343) 11,226,807 64,615,246 - -
Redevelopment Funds
433 Redevelopment General 2,444,710 1,429,434 686,149 - 743,285 3,187,994 243,950 2,944,044
439 Certified Technology Park 11,080 65 - - 65 11,145 - -
452 2018 TIF Park Bond Capital 2,614,468 15,033 188,982 (7,283) (181,232) 2,433,236 - -
454 Airport Urban Enterprise Zone 407,982 2,411 - - 2,411 410,393 - -
Total Redevelopment Funds 5,478,239 1,446,943 875,132 (7,283) 564,529 6,042,769 243,950 2,944,044
Debt Service Funds
315 Airport 2003 Debt Reserve 1,040,462 6,133 6,133 - - 1,040,462 1,040,462 -
328 SBCDA 2003 Debt Reserve 1,739,495 10,253 10,253 - - 1,739,495 1,739,495 -
351 2018 TIF Park Bond Debt Service 1,029,665 6,085 - - 6,085 1,035,750 1,035,750 -
352 2019 South Shore Double Tracking Debt Service 690 1,036,503 1,027,750 - 8,753 9,443 9,443 -
353 2020 TIF Library Bond Debt Service Reserve 326,939 16 11 - 5 326,944 326,944 -
Total Debt Service Funds 4,137,251 1,058,990 1,044,147 - 14,843 4,152,094 4,152,094 -
Total Redevelopment Commission Funds 63,003,930 37,759,230 25,850,426 (102,625) 11,806,179 74,810,109 4,396,044 2,944,044
Grand Total 300,512,364 430,578,541 367,937,868 224,005 62,864,678 363,377,042 100,867,743 152,152,323
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
5
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 Requirement222 Central Services658,666 - 658,666 880,123 (221,457) 7% Charges for services came in under budget10% of Annual expenditures278 Police Take Home Vehicle698,546 - 698,546 750,000 (51,454) 1397% Slightly under reserve requirementSet dollar amount of $750,000670 Century Center Operations194,350 - 194,350 1,054,307 (859,957) 5% Operations slowed due to pandemic25% of Annual expenditures701 Fire Pension420,180 - 420,180 449,626 (29,446) 9% Pension payments received in June & Sept10% of Annual expenditures702 Police Pension560,923 - 560,923 605,774 (44,851) 9% Pension payments received in June & Sept10% of Annual expenditures713 Unemployment Compensation- - - 24,000 (24,000) 0% Higher claims than anticipated25% of Annual expendituresUnder Reserve Requirement Total2,532,664$ -$ 2,532,664$ 3,763,830$ (1,231,165)$ Meets or Exceeds Requirement101 General Fund54,208,073 - 54,208,073 27,456,404 26,751,670 69% Property tax distribution received in June & Dec35% of Annual expenditures102 Rainy Day10,910,077 - 10,910,077 8,206,983 2,703,095 4%3% of total expenditures in previous fiscal year for Civil City Funds, less interfund transfers out201 Parks & Recreation5,865,858 - 5,865,858 3,977,920 1,887,938 37% Property tax distribution received in June & Dec25% of Annual expenditures202 Motor Vehicle Highway4,772,416 - 4,772,416 2,619,611 2,152,805 46%25% of Annual expenditures216 Police State Seizures173,825 - 173,825 24,261 149,564 179%25% of Annual expenditures218 Police Curfew Violations13,880 - 13,880 250 13,630 1388%25% of Annual expenditures220 Law Enforcement Continuing Education 378,981 - 378,981 119,628 259,354 79%25% of Annual expenditures226Liability Insurance6,100,867 - 6,100,867 1,966,102 4,134,764 155%50% of Annual expenditures249 Local Income Tax - Public Safety3,844,465 - 3,844,465 769,441 3,075,024 40% 8% of Annual expenditures - one month reserve266 MVH Restricted Fund2,042,332 - 2,042,332 - 2,042,332 100%No reserve requirement273 Morris PAC / Palais Royale Marketing74,809 - 74,809 7,496 67,313 249%25% of Annual expenditures274 Morris PAC Self-Promotion264,010 - 264,010 28,750 235,260 230%25% of Annual expenditures289 Haz-Mat28,102 - 28,102 2,500 25,602 281%25% of Annual expenditures291 Indiana River Rescue360,311 - 360,311 21,310 339,001 423%25% of Annual expenditures294 Regional Police Academy146,328 - 146,328 4,313 142,016 848%25% of Annual expenditures299 Police Federal Drug Enforcement60,237 - 60,237 27,412 32,825 55%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 Service1,035,750 - 1,035,750 1,035,750 - 100% 100% debt service reserve per bond covenants352 2019 South Shore Double Tracking Debt Ser9,443 - 9,443 9,443 - 100%100% debt service reserve per bond covenants3532020 TIF Library Bond Debt Service Reserve326,944 - 326,944 326,944 - 100%100% debt service reserve per bond covenants404 Local Income Tax - Certified Shares 18,631,245 - 18,631,245 7,135,186 11,496,059 131% 50% of Annual expendituresDecember 31, 20216
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 PolicyDecember 31, 2021408Local Income Tax - Economic Development24,795,353 - 24,795,353 6,068,335 18,727,019 204% 50% of Annual expenditures433 Redevelopment General 3,187,994 - 3,187,994 243,950 2,944,044 327% 25% of Annual expenditures600 Consolidated Building Fund 2,102,372 - 2,102,372 417,473 1,684,898 126% 25% of Annual expenditures601 Parking Garages 907,380 - 907,380 229,879 677,500 99% 25% of Annual expenditures610 Solid Waste Operations 906,471 - 906,471 694,644 211,827 13% 10% of Annual expenditures620 Water Works Operations 6,550,457 - 6,550,457 1,059,524 5,490,933 31% 5% of Annual expenditures624 Water Works Customer Deposit 1,279,314 - 1,279,314 1,279,314 - 100% 100% cash reserves for customer deposits625 Water Works Sinking (Debt Service) - - - - - 100% 100% cash reserves per bond covenants626 Water Works Bond Reserve 1,422,804 - 1,422,804 1,422,804 - 100% 100% cash reserves per bond covenants629Water Works Operations & Maintenance Reserve2,912,652 - 2,912,652 2,706,529 206,123 18%16.67% of annual operating expenses in Fund 620, net of transfers640 Sewer Repair Insurance 2,003,861 - 2,003,861 215,001 1,788,860 233% 25% of Annual expenditures641 Sewage Works Operations 13,825,371 - 13,825,371 2,107,920 11,717,451 33% 5% of Annual expenditures643Sewage Works Operations & Maintenance Reserve5,550,801 - 5,550,801 4,762,109 788,693 19% 16.67% of annual operating expenses in Fund 641, net of transfers649 Sewage Sinking (Debt Service) - - - - - 100% 100% cash reserves per bond covenants653 Sewage Debt Service Reserve 3,749,760 - 3,749,760 3,749,760 - 100%100% cash reserves per bond covenants654Sewage Works Customer Deposit903,840 - 903,840 903,840 - 100%100% cash reserves for customer deposits655 Project ReLeaf282,057 - 282,057 158,572 123,485 44%25% of Annual expenditures667 Storm Sewer Fund1,604,154 - 1,604,154 135,535 1,468,620 296%25% of Annual expenditures671 Century Center Capital983,710 - 983,710 800,000 183,710 100%$800,000 Minimum per Board of Managers711 Self-Funded Employee Benefits10,786,414 - 10,786,414 4,682,881 6,103,534 58%25% of Annual expenditures714 Parental Leave Fund226,711 - 226,711 20,308 206,403 89%8% of Annual expenditures - one month reserve718 State Tax Withholding Fund795,612 - 795,612 795,612 - 100%100% cash reserves - trust & agency funds725 Morris / Palais Box Office791,599 - 791,599 791,599 - 100%100% cash reserves - trust & agency funds726 Police Distributions Payable1,641,403 - 1,641,403 1,641,403 - 100%100% cash reserves - trust & agency funds730 City Cemetery30,218 - 30,218 - 30,218 100%25% of Annual expenditures731 Bowman Cemetery475,369 - 475,369 400,000 75,369 100%$400,000 minimum752 South Bend Redevelopment Authority242,425 - 242,425 242,425 - 100%100% cash reserves per bond covenants755 South Bend Building Corporation224,375 - 224,375 224,375 - 100%100% cash reserves per bond covenants756 2015 Smart Streets Bond Debt Service1,742,699 - 1,742,699 1,742,699 - 100%100% cash reserves per bond covenants757 2015 Parks Bond Debt Service587,763 - 587,763 587,763 - 100%100% cash reserves per bond covenants760 2017 Eddy Street Commons Bond Debt Serv3,668,611 - 3,668,611 2,500,000 1,168,611 214% $2,500,000 minimumMeets or Exceeds Requirement Total 206,209,463$ -$ 206,209,463$ 97,103,913$ 109,105,550$ 7
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 PolicyDecember 31, 2021No Reserve Requirement209 Studebaker-Oliver Revitalizing Grants 692,248 - 692,248 - 692,248 100%No reserve requirement - Grant fund - spend down to zero210 Economic Development State Grants 26,876 - 26,876 - 26,876 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero211 Dept of Community Investment Operating 394,125 - 394,125 - 394,125 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement212 Dept of Community Investment Grants 409,818 - 409,818 - 409,818 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero217 Gift, Donation, Bequest 978,522 - 978,522 - 978,522 100% No reserve requirement219 Unsafe Building 764,981 - 764,981 - 764,981 100% No reserve requirement221 Rental Units Regulation 87,416 - 87,416 - 87,416 100% 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 414,099 - 414,099 - 414,099 100% No reserve requirement230 Code Enforcement Fund 497,492 - 497,492 - 497,492 100% Reimbursed through interfund transfers from Fund 408 No reserve requirement251 Local Road & Street 2,349,376 - 2,349,376 - 2,349,376 100% No reserve requirement257 LOIT Special Distribution 245,630 - 245,630 - 245,630 100%No reserve requirement - one-time distribution - spend down to zero258 Human Rights Federal Grants 426,544 - 426,544 - 426,544 100%No reserve requirement - Grant fund - spend down to zero263 American Rescue Plan 29,536,642 - 29,536,642 - 29,536,642 100%No reserve requirement - Grant fund - spend down to zero264 COVID-19 Response - - - - - 100% To be reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero265 Local Road & Bridge Grant704,875 - 704,875 - 704,875 100%Reimbursed through interfund transfer to cover matching portionNo reserve requirement - Grant fund - spend down to zero279 IT / Innovation / 311 Call Center3,482,865 - 3,482,865 - 3,482,865 100% Reimbursed through interfund allocationNo reserve requirement280 Police Block Grants4,162 - 4,162 - 4,162 100%No reserve requirement - Grant fund - spend down to zero287 Fire Department Capital2,758,339 - 2,758,339 - 2,758,339 100%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 Grant45,349 - 45,349 - 45,349 100% Reimbursed by grant receiptsNo reserve requirement - Grant fund - spend down to zero312 2017 Parks Bond Debt Service184,163 - 184,163 - 184,163 100% Property tax distribution received in June & DecNo reserve requirement324 TIF - River West Development Area33,713,041 - 33,713,041 - 33,713,041 100% 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 - 814 - 814 100%No reserve requirement - Capital fund - spend down to zero406 Cumulative Capital Development286,746 - 286,746 - 286,746 100% Property tax distribution received in June & DecNo reserve requirement - Capital fund - spend down to zero407 Cumulative Capital Improvement651,096 - 651,096 - 651,096 100%No reserve requirement - Capital fund - spend down to zero8
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 PolicyDecember 31, 2021410 Urban Development Action Grant27,182 - 27,182 - 27,182 100%No reserve requirement - Grant fund - spend down to zero412 Major Moves Construction1,889,193 - 1,889,193 - 1,889,193 100%No reserve requirement - Capital fund - spend down to zero413Professional Sports Convention Development Area775,632 - 775,632 - 775,632 100%No reserve requirement - Capital fund - spend down to zero416 Morris Performing Arts Center Capital1,912,926 - 1,912,926 - 1,912,926 100%No reserve requirement422 TIF - West Washington1,235,031 - 1,235,031 - 1,235,031 100% Property tax distribution received in June & DecNo reserve requirement429TIF - River East Development Area (NE Dev)9,506,445 - 9,506,445 - 9,506,445 100% Property tax distribution received in June & Dec No reserve requirement430 TIF - Southside Development Area #1 14,473,182 - 14,473,182 - 14,473,182 100% Property tax distribution received in June & Dec No reserve requirement435 TIF - Douglas Road 257,579 - 257,579 - 257,579 100% Property tax distribution received in June & Dec No reserve requirement436 TIF - River East Residential Area (NE Res) 5,429,968 - 5,429,968 - 5,429,968 100% Property tax distribution received in June & Dec No reserve requirement439 Certified Technology Park 11,145 - 11,145 - 11,145 100% No reserve requirement450 Palais Royale Historic Preservation 93,481 - 93,481 - 93,481 100% No reserve requirement451 2018 Fire Station #9 Bond Capital 316,090 - 316,090 - 316,090 100%No reserve requirement - Bond capital fund - spend down to zero452 2018 TIF Park Bond Capital 2,433,236 - 2,433,236 - 2,433,236 100%No reserve requirement - Bond capital fund - spend down to zero454 Airport Urban Enterprise Zone 410,393 - 410,393 - 410,393 100% No reserve requirement455 2021 Infrastructure Bond Capital 3,836,482 - 3,836,482 - 3,836,482 100%No reserve requirement - Bond capital fund - spend down to zero471 2017 Parks Bond Capital 4,259,726 - 4,259,726 - 4,259,726 100%No reserve requirement - Bond capital fund - spend down to zero611 Solid Waste Capital 779,163 - 779,163 - 779,163 100% Receives transfers from Fund 610 as neededNo reserve requirement - Capital fund - spend down to zero622 Water Works Capital 9,672,979 - 9,672,979 - 9,672,979 100%No reserve requirement - Capital fund - spend down to zero642 Sewage Works Capital 14,359,708 - 14,359,708 - 14,359,708 100% Receives transfers from Fund 641 as neededNo reserve requirement - Capital fund - spend down to zero672Century Center Energy Conservation Debt Svc196,702 - 196,702 - 196,702 100%No reserve requirement705 Police K-9 Unit2,435 - 2,435 - 2,435 100%No reserve requirement750 Equipment/Vehicle Leasing347,697 - 347,697 - 347,697 100% No reserve requirement - Capital lease fund - spend down to zero754 Industrial Revolving Fund3,700,843 - 3,700,843 - 3,700,843 100%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 Total154,634,914$ -$ 154,634,914$ -$ 154,634,914$ Total Funds363,377,042$ -$ 363,377,042$ 100,867,743$ 262,509,299$ 9
City of South Bend
Monthly Fund Financials
Revenue Summary
December 31, 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 76,973,401 23,766,027 77,019,698 74,885,707 (46,297) 100%
Special Revenue Funds
102 Rainy Day 64,091 3,857 64,091 94,111 - 100%
201 Parks & Recreation 16,562,569 5,359,867 16,604,000 15,876,432 (41,431) 100%
202 Motor Vehicle Highway 8,153,438 674,229 8,159,765 10,238,117 (6,327) 100%
209 Studebaker-Oliver Revitalizing Grants 4,318 247 4,318 107,035 - 100%
210 Economic Development State Grants 647,555 15,620 77,180 90,725 570,375 12%
211 Dept of Community Investment Operating 3,035,581 603,351 2,172,743 3,372,939 862,838 72%
212 Dept of Community Investment Grants 8,976,541 685,640 2,905,379 2,579,168 6,071,162 32%
216 Police State Seizures 31,299 1,442 31,299 6,591 - 100%
217 Gift, Donation, Bequest 619,966 2,713 478,492 765,453 141,474 77%
218 Police Curfew Violations 1,158 5 82 883 1,076 7%
219 Unsafe Building 123,032 2,065 38,879 59,018 84,153 32%
220 Law Enforcement Continuing Education 270,724 16,652 325,862 258,705 (55,138) 120%
221 Rental Units Regulation 342,217 50,351 57,608 353,999 284,609 17%
227 Loss Recovery 2,515 146 2,515 5,076 - 100%
230 Code Enforcement Fund 4,235,500 453,719 3,065,940 4,235,305 1,169,560 72%
249 Local Income Tax - Public Safety 9,424,386 759,269 9,416,761 9,736,892 7,625 100%
251 Local Road & Street 2,628,876 176,855 2,628,875 1,945,448 1 100%
257 LOIT Special Distribution 2,969 87 2,969 145,354 - 100%
258 Human Rights Federal Grants 175,773 3,491 175,390 177,140 383 100%
263 American Rescue Plan 29,536,642 10,441 29,536,642 - - 100%
264 COVID-19 Response 4,036,756 1,522,111 2,943,368 6,086,138 1,093,388 73%
265 Local Road & Bridge Grant 2,145,182 209,104 1,795,904 2,632,372 349,278 84%
266 MVH Restricted Fund 3,213,833 352,187 3,213,833 2,997,747 - 100%
273 Morris PAC / Palais Royale Marketing 6,078 27 5,936 4,183 142 98%
274 Morris PAC Self-Promotion 66,737 17,463 38,578 39,372 28,159 58%
280 Police Block Grants 56 1 24 36 32 44%
289 Haz-Mat 10,376 10 165 243 10,211 2%
291 Indiana River Rescue 95,192 2,224 97,843 57,555 (2,651) 103%
292 Police Grants - - - - - 0%
294 Regional Police Academy 28,000 52 20,444 10,456 7,556 73%
295 COPS MORE Grant 109,415 747 111,077 188,771 (1,662) 102%
299 Police Federal Drug Enforcement 58,802 9 58,110 723 692 99%
404 Local Income Tax - Certified Shares 15,370,652 1,082,266 15,414,847 16,500,074 (44,195) 100%
408 Local Income Tax - Economic Development 14,335,440 1,209,172 14,286,985 14,090,026 48,455 100%
410 Urban Development Action Grant 22,568 10 18,449 18,803 4,119 82%
655 Project ReLeaf 453,932 37,840 468,643 450,312 (14,711) 103%
705 Police K-9 Unit 25 1 14 21 11 57%
730 City Cemetery 178 11 178 259 - 100%
731 Bowman Cemetery 2,793 168 2,793 4,082 - 100%
754 Industrial Revolving Fund 7,933,001 476,365 2,959,263 266,643 4,973,738 37%
Total Special Revenue Funds 132,728,166 13,729,815 117,185,248 93,396,208 15,542,922 88%
Debt Service Fund
312 2017 Parks Bond Debt Service 1,185,775 530,296 1,185,775 1,151,444 - 100%
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 43,801 409,708 415,154 (1,442) 100%
752 South Bend Redevelopment Authority 2,870,500 5 2,866,071 2,872,851 4,429 100%
755 South Bend Building Corporation 11,428,022 2 11,424,080 2,648,478 3,942 100%
756 2015 Smart Streets Bond Debt Service 1,719,500 7 1,716,091 1,716,869 3,409 100%
757 2015 Parks Bond Debt Service 378,007 31,193 376,033 376,746 1,974 99%
760 2017 Eddy Street Commons Bond Debt Service 1,921,979 15 1,916,164 1,392,248 5,815 100%
Total Debt Service Funds 20,257,356 605,318 20,239,229 10,915,022 18,128 100%
10
City of South Bend
Monthly Fund Financials
Revenue Summary
December 31, 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 2,134,964 159,357 2,125,468 4,192,303 9,496 100%
401 Coveleski Stadium Capital 30,351 0 58 144 30,293 0%
406 Cumulative Capital Development 511,620 229,099 511,620 475,372 - 100%
407 Cumulative Capital Improvement 239,809 130,729 236,443 243,373 3,366 99%
412 Major Moves Construction 587,641 668 587,639 511,407 2 100%
413 Professional Sports Convention Development Area 850,000 266,170 775,632 - 74,368 91%
416 Morris Performing Arts Center Capital 2,417,175 1,817,411 1,838,280 217,114 578,895 76%
450 Palais Royale Historic Preservation 12,571 751 12,571 7,094 - 100%
451 2018 Fire Station #9 Bond Capital 1,857 112 1,857 2,981 - 100%
453 2018 Zoo Bond Capital - - - 293 - 0%
455 2021 Infrastructure Bond Capital 8,622,247 1,992 8,622,248 - (1) 100%
471 2017 Parks Bond Capital 30,000 1,559 31,461 72,162 (1,461) 105%
750 Equipment/Vehicle Leasing 20 1 17 682 3 87%
759 2017 Eddy Street Commons Bond Capital 1 0 1 306,537 - 131%
Total Capital Funds 15,438,256 2,607,850 14,743,295 6,029,462 694,961 95%
Enterprise Funds
288 Emergency Medical Services Operating - - - 11,113 - 0%
600 Consolidated Building Fund 1,786,441 121,680 1,531,105 1,324,083 255,336 86%
601 Parking Garages 966,303 110,262 956,029 894,253 10,274 99%
610 Solid Waste Operations 7,064,807 771,095 7,939,316 6,007,008 (874,509) 112%
611 Solid Waste Capital 1,823,548 3 1,626,271 1,355,159 197,277 89%
620 Water Works Operations 20,811,261 2,178,238 21,989,022 21,461,793 (1,177,761) 106%
622 Water Works Capital 3,644,412 286,997 3,606,371 4,160,101 38,041 99%
624 Water Works Customer Deposit 17,381 451 7,493 11,222 9,888 43%
625 Water Works Sinking (Debt Service)1,535,817 123,533 1,511,520 1,226,907 24,297 98%
626 Water Works Bond Reserve 20,000 492 8,191 12,438 11,809 41%
629 Water Works Operations & Maintenance Reserve 41,884 1,030 17,168 42,357 24,716 41%
640 Sewer Repair Insurance 673,403 57,521 709,391 691,083 (35,988) 105%
641 Sewage Works Operations 38,522,120 4,348,033 41,265,804 37,610,549 (2,743,684) 107%
642 Sewage Works Capital 6,595,463 499,499 6,598,607 8,613,472 (3,144) 100%
643 Sewage Works Operations & Maintenance Reserve 75,112 1,963 32,719 48,416 42,393 44%
649 Sewage Sinking (Debt Service)23,804,621 (958,082) 22,204,969 13,896,394 1,599,652 93%
653 Sewage Debt Service Reserve 1,574,210 - 1,509,481 20,901 64,729 96%
654 Sewage Works Customer Deposit 5,578 311 4,446 4,641 1,132 80%
667 Storm Sewer Fund 1,096,169 86,809 1,139,829 1,042,729 (43,660) 104%
670 Century Center Operations 3,461,335 142,471 2,111,688 1,955,594 1,349,647 61%
671 Century Center Capital 200 8 98 1,931 102 49%
Total Enterprise Funds 113,520,065 7,772,314 114,769,519 100,392,145 (1,249,453) 101%
Internal Service Funds
222 Central Services 8,825,750 741,879 7,497,135 7,101,248 1,328,615 85%
224 Central Services Capital 105,050 - 84,157 214,611 20,893 80%
226 Liability Insurance 3,381,046 293,999 3,386,046 4,644,513 (5,000) 100%
278 Police Take Home Vehicle 17,318 2,966 18,678 11,478 (1,360) 108%
279 IT / Innovation / 311 Call Center 10,216,849 768,465 10,219,588 6,843,915 (2,739) 100%
711 Self-Funded Employee Benefits 17,119,142 1,403,082 17,243,514 16,348,427 (124,372) 101%
713 Unemployment Compensation 20,754 8,624 103,474 8,087 (82,720) 499%
714 Parental Leave Fund 258,334 22,319 249,526 244,841 8,808 97%
Total Internal Service Funds 39,944,243 3,241,335 38,802,118 35,417,117 1,142,125 97%
Fiduciary Funds
701 Fire Pension 4,106,550 273 4,103,087 4,325,739 3,463 100%
702 Police Pension 5,966,089 373 5,957,118 6,058,223 8,971 100%
Total Fiduciary Funds 10,072,639 646 10,060,205 10,383,961 12,434 100%
Total City Controlled Funds 408,934,126 51,723,306 392,819,312 331,419,621 16,114,820 96%
11
City of South Bend
Monthly Fund Financials
Revenue Summary
December 31, 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 20,207,357 7,821,921 20,134,540 22,045,151 72,817 100%
422 TIF - West Washington 356,020 136,101 356,020 246,422 - 100%
429 TIF - River East Development Area (NE Dev) 5,116,466 1,925,126 5,116,467 3,059,362 (1) 100%
430 TIF - Southside Development Area #1 3,057,189 1,513,528 3,057,189 3,171,100 - 100%
435 TIF - Douglas Road 270,610 178,581 270,610 1,154 - 100%
436 TIF - River East Residential Area (NE Res)6,318,471 2,808,026 6,318,471 5,324,035 - 100%
Total Tax Increment Financing Funds 35,326,113 14,383,283 35,253,296 33,847,224 72,816 100%
Redevelopment Funds
433 Redevelopment General 1,578,444 1,219 1,429,434 1,635,456 149,010 91%
439 Certified Technology Park 65 4 65 96 - 101%
452 2018 TIF Park Bond Capital 15,033 860 15,033 28,865 - 100%
454 Airport Urban Enterprise Zone 4,209 145 2,411 3,540 1,798 57%
Total Redevelopment Funds 1,597,751 2,229 1,446,943 1,667,957 150,808 91%
Debt Service Funds
315 Airport 2003 Debt Reserve 40,000 368 6,133 9,075 33,867 15%
328 SBCDA 2003 Debt Reserve 50,000 615 10,253 15,173 39,747 21%
351 2018 TIF Park Bond Debt Service 6,085 366 6,085 8,934 - 100%
352 2019 South Shore Double Tracking Debt Service 1,036,503 0 1,036,503 488,184 - 100%
353 2020 TIF Library Bond Debt Service Reserve 15 1 16 326,939 (1) 109%
Total Debt Service Funds 1,132,603 1,351 1,058,990 848,306 73,613 94%
Total Redevelopment Commission Funds 38,056,467 14,386,862 37,759,230 36,363,487 297,237 99%
Grand Total 446,990,593 66,110,168 430,578,541 367,783,108 16,412,057 96%
12
City of South Bend
Monthly Fund Financials
Expenditure Summary
December 31, 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 78,446,867 9,985,740 75,567,091 66,534,960 - 2,879,777 96%
Special Revenue Funds
102 Rainy Day - - - - - - 0%
201 Parks & Recreation 15,911,679 1,061,618 14,974,277 15,360,434 - 937,401 94%
202 Motor Vehicle Highway 10,478,443 670,744 9,972,287 8,356,994 - 506,156 95%
209 Studebaker-Oliver Revitalizing Grants 109,228 5,648 75,182 274,931 - 34,046 69%
210 Economic Development State Grants 77,459 15,611 77,457 128,362 - 1 100%
211 Dept of Community Investment Operating 3,865,024 266,452 3,396,182 2,769,940 - 468,842 88%
212 Dept of Community Investment Grants 2,811,571 585,489 2,811,571 2,569,980 - 1 100%
216 Police State Seizures 97,043 - 71,043 31,753 - 26,000 73%
217 Gift, Donation, Bequest 642,310 30,770 481,425 453,294 - 160,885 75%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 113,805 2,290 107,286 141,751 - 6,519 94%
220 Law Enforcement Continuing Education 478,511 41,623 422,985 196,900 - 55,526 88%
221 Rental Units Regulation 321,906 9,096 159,283 182,762 - 162,624 49%
227 Loss Recovery 69,630 - 69,630 130,370 - - 100%
230 Code Enforcement Fund 4,076,720 235,094 3,369,933 3,433,820 - 706,787 83%
249 Local Income Tax - Public Safety 9,618,013 898,556 9,618,013 8,950,540 - - 100%
251 Local Road & Street 4,252,350 424,423 3,912,948 3,554,685 - 339,403 92%
257 LOIT Special Distribution 152,513 - 23,927 49,793 - 128,586 16%
258 Human Rights Federal Grants 275,166 23,252 235,005 212,926 - 40,162 85%
263 American Rescue Plan - - - - - - 0%
264 COVID-19 Response 3,384,813 67,318 2,996,232 6,033,275 - 388,581 89%
265 Local Road & Bridge Grant 2,497,142 - 2,482,521 1,691,081 - 14,621 99%
266 MVH Restricted Fund 2,885,791 53,851 2,291,664 2,532,426 - 594,127 79%
273 Morris PAC / Palais Royale Marketing 29,984 1,763 7,648 832 - 22,336 26%
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 85,241 - 53,135 19,679 - 32,105 62%
292 Police Grants - - - - - - 0%
294 Regional Police Academy 17,250 - 100 3,157 - 17,150 1%
295 COPS MORE Grant 154,343 56,155 139,203 285,026 - 15,140 90%
299 Police Federal Drug Enforcement 109,648 - 81,148 31,000 - 28,500 74%
404 Local Income Tax - Certified Shares 14,270,372 2,372,386 11,687,709 14,341,653 - 2,582,663 82%
408 Local Income Tax - Economic Development 12,136,670 1,351,153 8,380,845 12,470,279 - 3,755,825 69%
410 Urban Development Action Grant 24,000 - 24,000 40,000 - - 100%
655 Project ReLeaf 634,287 78,258 587,350 410,497 - 46,937 93%
705 Police K-9 Unit - - - - - - 0%
730 City Cemetery - - - - - - 0%
731 Bowman Cemetery - - - - - - 0%
754 Industrial Revolving Fund 3,052,131 682,843 3,190,699 104,026 - (138,568) 105%
Total Special Revenue Funds 92,759,044 8,934,391 81,700,688 84,763,266 - 11,058,356 88%
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 1,200 2,856,069 2,863,013 - 2,600 100%
755 South Bend Building Corporation 12,035,889 - 12,033,240 2,629,968 - 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 1,200 20,628,241 10,902,723 - 5,604 100%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
13
City of South Bend
Monthly Fund Financials
Expenditure Summary
December 31, 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 2,872,310 266,510 2,478,126 3,046,584 - 394,184 86%
401 Coveleski Stadium Capital 29,285 - 10,183 15,099 - 19,102 35%
406 Cumulative Capital Development 397,118 - 394,767 529,479 - 2,351 99%
407 Cumulative Capital Improvement 262,145 21,845 262,145 256,770 - - 100%
412 Major Moves Construction 257,821 1,789 84,882 1,324,708 - 172,939 33%
413 Professional Sports Convention Development Area - - - - - - 0%
416 Morris Performing Arts Center Capital 130,265 4,571 128,451 436,865 - 1,814 99%
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 4,785,766 973,065 4,785,766 - - - 100%
471 2017 Parks Bond Capital 1,695,211 147,845 1,695,211 3,227,021 - 1 100%
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 10,490,602 1,415,626 9,839,531 13,079,668 - 651,072 94%
Enterprise Funds
288 Emergency Medical Services Operating 707,215 - 607,079 1,821,886 - 100,136 86%
600 Consolidated Building Fund 1,669,893 121,221 1,555,614 1,486,678 - 114,279 93%
601 Parking Garages 919,518 180,590 724,568 1,546,063 - 194,950 79%
610 Solid Waste Operations 6,946,441 474,972 6,606,356 6,266,076 - 340,085 95%
611 Solid Waste Capital 1,419,390 - 1,235,235 1,032,069 - 184,155 87%
620 Water Works Operations 21,190,477 1,479,900 19,681,182 20,600,437 - 1,509,295 93%
622 Water Works Capital 3,016,156 61,047 1,533,903 758,488 - 1,482,253 51%
624 Water Works Customer Deposit 17,381 451 7,493 16,448 - 9,888 43%
625 Water Works Sinking (Debt Service)1,535,817 1,302,379 1,513,843 1,511,205 - 21,974 99%
626 Water Works Bond Reserve 20,000 491 8,188 20,000 - 11,812 41%
629 Water Works Operations & Maintenance Reserve 41,884 1,030 17,168 37,210 - 24,716 41%
640 Sewer Repair Insurance 860,002 76,340 723,314 796,097 - 136,688 84%
641 Sewage Works Operations 42,158,407 1,661,384 37,949,214 41,181,385 - 4,209,193 90%
642 Sewage Works Capital 9,356,832 1,259,476 6,047,698 4,248,134 - 3,309,133 65%
643 Sewage Works Operations & Maintenance Reserve 75,112 1,963 32,719 71,004 - 42,393 44%
649 Sewage Sinking (Debt Service)23,634,166 15,454,496 23,525,803 13,665,170 - 108,363 100%
653 Sewage Debt Service Reserve 1,749,971 - 1,749,971 322,566 - - 100%
654 Sewage Works Customer Deposit 5,578 311 4,446 6,318 - 1,132 80%
667 Storm Sewer Fund 542,138 179,800 511,602 104,322 - 30,536 94%
670 Century Center Operations 4,217,227 294,753 2,948,380 2,593,886 - 1,268,847 70%
671 Century Center Capital - - - - - - 0%
Total Enterprise Funds 120,083,605 22,550,604 106,983,776 98,085,443 - 13,099,828 89%
Internal Service Funds
222 Central Services 8,801,228 778,661 8,239,216 7,243,566 - 562,012 94%
224 Central Services Capital 128,212 - 110,378 210,349 - 17,834 86%
226 Liability Insurance 3,932,205 219,111 3,228,301 3,657,562 - 703,904 82%
278 Police Take Home Vehicle 50,000 - 270 57,777 - 49,730 1%
279 IT / Innovation / 311 Call Center 10,163,507 643,721 8,831,973 7,875,840 - 1,331,534 87%
711 Self-Funded Employee Benefits 18,731,523 1,567,975 16,602,496 15,544,965 - 2,129,027 89%
713 Unemployment Compensation 96,000 780 75,914 157,449 - 20,086 79%
714 Parental Leave Fund 253,846 11,797 180,337 119,938 - 73,509 71%
Total Internal Service Funds 42,156,521 3,222,045 37,268,885 34,867,445 - 4,887,636 88%
Fiduciary Funds
701 Fire Pension 4,496,259 350,782 4,136,468 4,209,256 - 359,791 92%
702 Police Pension 6,057,740 494,666 5,962,764 6,190,998 - 94,976 98%
Total Fiduciary Funds 10,553,999 845,448 10,099,232 10,400,254 - 454,767 96%
Total City Controlled Funds 375,124,483 46,955,055 342,087,442 318,633,760 - 33,037,040 91%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
14
City of South Bend
Monthly Fund Financials
Expenditure Summary
December 31, 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 17,871,218 1,394,557 15,442,915 24,020,117 - 2,428,304 86%
422 TIF - West Washington 248,282 197,800 248,282 152,721 - - 100%
429 TIF - River East Development Area (NE Dev) 1,404,592 - 1,404,591 5,501,295 - 1 100%
430 TIF - Southside Development Area #1 1,162,353 288,708 1,162,353 217,025 - - 100%
435 TIF - Douglas Road 106,170 - 106,170 96,143 - - 100%
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 26,389,645 1,881,065 23,931,147 34,346,252 - 2,458,499 91%
Redevelopment Funds
433 Redevelopment General 975,800 2,800 686,149 670,193 - 289,650 70%
439 Certified Technology Park - - - - - - 0%
452 2018 TIF Park Bond Capital 188,983 - 188,982 1,514,357 - 1 100%
454 Airport Urban Enterprise Zone - - - - - - 0%
Total Redevelopment Funds 1,164,782 2,800 875,132 2,184,550 - 289,651 75%
Debt Service Funds
315 Airport 2003 Debt Reserve 40,000 368 6,133 13,309 - 33,867 15%
328 SBCDA 2003 Debt Reserve 50,000 615 10,253 22,251 - 39,747 21%
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 - - - 100%
Total Debt Service Funds 1,117,761 983 1,044,147 552,873 - 73,614 93%
Total Redevelopment Commission Funds 28,672,189 1,884,848 25,850,426 37,083,676 - 2,821,763 90%
Grand Total 403,796,672 48,839,904 367,937,868 355,717,435 - 35,858,803 91%
* Percent of budget spent includes year to date expenditures and outstanding encumbrances
15
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 - - - - - 24,679,490 55,516,953 55,516,953 100% TIF Districts- - - - - 17,986,621 - - - - - 14,362,823 32,349,444 32,349,444 100%Sub Total- - - - - 48,824,084 - - - - - 39,042,312 87,866,397 87,866,397 100%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 1,076,071 12,912,855 12,912,855 100% 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 1,048,876 12,597,307 12,597,307 100% LIT for Public Safety757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 9,094,317 9,094,317 100% LIT for Redevelopment92 92 92 92 92 92 92 92 92 92 92 92 1,099 1,099 100% 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 2,882,899 35,736,715 35,736,715 100%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 41,925,211 123,603,112 123,603,112 100%Intergovernmental RevenueState Shared Revenue Auto Excise Tax- - - - - 2,014,998 - - - - - 1,956,141 3,971,138 3,971,139 100% Commercial Vehicle Tax- - - - - 462,171 - - - - - 462,170 924,341 924,342 100% Liquor Excise Tax- - - - - 30,773 - 23,542 - - - - 54,315 54,315 100% Liquor Gallonage Tax65,691 - - 61,643 - - 66,655 - - 72,686 - - 266,674 266,674 100% Cigarette Tax- - - - - 130,102 - - - - - 134,320 264,422 264,413 100% Gasoline Tax468,382 500,477 521,342 517,482 556,744 536,706 554,993 298,868 557,686 585,572 547,304 536,180 6,181,737 6,181,738 100% Wheel Tax140,003 110,670 174,810 199,428 237,634 195,094 185,497 207,935 187,195 184,859 - 342,895 2,166,019 2,166,018 100% PSCDA Tax- - - - - - - - - 220,741 288,683 265,990 775,414 850,000 91% 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 3,697,696 24,656,032 24,730,610 100% Local Government Shared Revenue Hotel Motel Tax540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 1,241,937 100%Sub Total540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 1,241,937 100% 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 1,102,761 40,376,842 52,912,680 76% State Grants23,785 - 141,622 22,507 48,650 19,599 82,216 28,554 11,059 19,622 13,873 15,611 427,098 961,083 44% 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 1,118,372 40,803,939 53,873,763 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 - 1,381 22,670 22,670 100%Sub Total- 36,358 3,416 8,888 - 3,965 8,868 56,326 - 587 - 1,381 119,789 179,139 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 4,817,448 66,821,697 80,025,449 84%Licenses & PermitsBusiness Business Licenses12,517 21,063 17,002 13,475 16,156 6,566 4,554 3,377 2,115 2,230 830 250 100,133 105,391 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 1,614 250 102,844 108,091 95% Nonbusiness Lawn Parking- - - - - 589 1,718 2,754 5,823 595 740 (10) 12,209 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 3,255 122,575 127,000 97% Right-of-Way Closures- - 250 250 175 575 175 250 25 200 - 75 1,975 3,000 66% Park Food Sales Permit- - - - 30 28 - 86 30 - 26 53 253 201 126% Fire Dept-Building Plan Review706 1,133 2,656 1,856 2,013 2,229 3,064 3,451 1,793 1,265 2,302 669 23,137 24,000 96% Building Department124,091 85,198 129,678 124,315 142,613 138,393 107,590 145,890 134,038 121,539 141,272 120,734 1,515,351 1,771,452 86% SBARC - Pet Licenses2,820 3,055 4,655 5,485 2,745 4,860 4,550 4,095 4,615 2,670 2,065 1,940 43,555 31,200 140%Sub Total130,767 102,666 148,699 149,171 155,301 152,069 135,457 166,326 151,954 149,004 150,925 126,716 1,719,055 1,966,853 87%Total Licenses & Permits143,305 123,784 165,756 163,015 172,326 158,635 140,176 169,758 154,111 151,528 152,539 126,966 1,821,899 2,074,944 88%Period Ending: December 31, 202116
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: December 31, 2021Charges for ServicesGeneral Government Plan Commission Charges- 350 650 350 500 250 250 300 100 200 200 200 3,350 4,100 82% 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 80 2,280 1,920 119% IT Services- - - - - - 47,379 - - - - - 47,379 47,379 100%Sub Total60 470 830 690 640 450 47,869 736 360 617 387 280 53,389 54,599 98%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 9,544 81,286 89,000 91% Gun Permit Applications6,641 4,758 6,790 7,082 4,102 3,670 1,034 - - - - - 34,077 34,077 100% Traffic Signal Maintenance13,457 13,457 - 73,065 47,908 13,457 - - 40,372 - 2,845 17,044 221,606 224,670 99% EMS Special Event Coverage- - - - 30,990 28,508 - 1,575 (1,500) - (2,874) 74,309 131,008 100,000 131% 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 2,100 94,550 90,000 105% Fire Training Center Tuition- - - - - - - - - - - 0 0 50,000 0% Emergency Medical Service218,556 219,951 220,674 280,859 315,800 329,252 378,931 478,791 269,649 197,795 266,203 278,619 3,455,081 3,350,000 103% Medicaid Reimbursements- - - 590,368 - - - - - - - - 590,368 590,368 100% EMS for County- 476,340 - 158,780 158,780 158,780 317,560 - 158,780 317,560 - 158,780 1,905,360 1,837,850 104% 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 2,169 26,169 26,170 100% EMS Late Payment Interest- 1,979 1,191 1,147 586 1,932 742 4,905 778 2,067 - 3,579 18,906 15,000 126% Misc Revenue- - - - - - - (1,500) 1,500 - - - - 500 0% Sub Total277,303 733,603 239,819 1,128,113 566,580 554,120 710,159 489,853 484,738 555,562 292,042 546,145 6,578,036 6,457,635 102% 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 70,813 344,279 734,109 807,023 91% Palais Royale Ballroom14,903 5,530 21,902 7,256 5,852 9,567 11,147 12,171 11,273 10,139 5,749 19,164 134,653 154,478 87% Parks & Recreation197,197 107,814 228,135 233,107 301,986 379,768 407,208 402,653 301,868 124,809 63,896 174,525 2,922,965 2,892,612 101% Lease of Coveleski Stadium- - - - - - - - - - - - - 30,000 0% Century Center15,521 12,117 123,098 45,048 126,096 105,626 114,502 101,224 256,521 196,894 113,083 133,636 1,343,366 2,650,000 51% Sub Total228,914 125,460 373,136 293,415 458,446 639,822 553,211 541,064 641,924 354,557 253,541 671,603 5,135,092 6,534,113 79% Health - Animal Care & Control Pet Impound Reclaim Fee210 145 405 945 525 610 655 720 565 325 400 320 5,825 6,300 92% Pet Adoption Fees1,386 1,707 1,110 2,044 1,044 2,188 1,490 1,659 1,378 1,497 1,662 1,310 18,475 32,000 58% Pick Up Fees40 - - 50 120 80 143 80 80 80 - 20 693 550 126% Pet Micro Chipping300 110 320 580 340 460 300 520 460 290 1,099 300 5,079 3,325 153% Vet Expenses190 65 247 630 288 317 369 497 249 100 335 215 3,502 2,025 173% Pet Euthanasia20 20 20 20 20 - 20 - - - - - 120 - NA Animal Surrenders460 280 1,000 880 720 490 760 930 1,040 1,040 740 640 8,980 8,000 112% Cremation348 - 51 178 483 43 178 435 - 228 536 388 2,868 525 546% Rabies Specimen Prep- - 60 - 30 60 - 120 30 - - 60 360 525 69% 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 3,253 47,624 53,250 89%17
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: December 31, 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 7,880 159,707 1,745,175 1,339,979 130% 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 42,155 107,261 905,346 900,000 101% Parking-Century Center1,280 1,125 14,860 3,460 5,355 5,815 4,370 6,640 6,555 2,540 3,655 2,459 58,114 100,000 58% Central Services-Internal Customers 498,636 475,798 630,557 540,064 482,750 622,627 561,956 663,868 620,510 543,096 584,736 663,053 6,887,650 7,931,504 87% Central Services-External Customers 18,366 29,893 29,647 - 58,183 33,157 34,436 31,108 38,243 28,458 50,279 40,526 392,294 674,199 58% 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 1,352,769 16,027,191 15,982,257 100% 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 2,325,774 26,015,771 26,962,939 96% Sanitation Trash Collection/Residential566,808 444,281 437,845 438,116 438,472 440,593 441,431 442,582 444,380 444,251 444,890 444,888 5,428,537 4,873,200 111% Trash Collection/Commercial12,966 9,090 9,055 9,248 9,259 9,237 9,292 9,314 9,352 9,374 9,506 9,515 115,207 107,405 107% 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 3,789 46,118 44,005 105% 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 1,767 21,692 20,512 106% 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 2,216 26,020 24,817 105% Trash Collection/Seniors17,551 96 300 258 228 228 236 122 - - - - 19,021 19,021 100% 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 2,980 31,218 29,418 106% Trash Collection/Yard Waste Pickup- - 90 130 20 40 310 170 130 (20) 80 50 1,000 950 105% Misc/Additional Trash Totes15,049 (1,344) (441) 86 (303) (342) (178) (218) (49) (269) (92) (336) 11,562 11,784 98% Misc/Return Trip Customer Error2,525 1,530 1,730 1,110 880 1,040 1,180 1,200 890 890 680 1,040 14,695 13,895 106% Misc/Contamination Fee- - - 10 200 210 620 460 450 10 - - 1,960 1,960 100% Misc/Tote Replacement Fee400 300 400 250 334 624 718 1,150 1,026 660 190 306 6,358 6,170 103% 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 3,840 50,634 48,124 105% Misc/Yard Waste Totes- - 2 35,442 36,624 37,672 38,954 40,879 41,419 41,478 41,297 4,425 318,192 315,917 101% Sub Total632,564 466,256 462,668 499,424 499,208 505,913 507,537 510,804 513,309 510,313 509,737 474,480 6,092,214 5,517,178 110% Utilities - Water Metered Sales/Residential899,835 604,003 651,414 621,685 646,183 803,793 785,485 770,000 804,265 691,157 631,726 648,884 8,558,430 7,994,505 107% Metered Sales/Commercial245,452 172,629 187,410 189,675 188,311 205,825 223,460 196,527 209,616 200,918 188,155 189,224 2,397,202 2,536,515 95% Metered Sales/Industrial35,083 18,277 43,275 27,680 29,198 31,816 33,690 33,881 32,872 30,949 27,513 28,179 372,413 485,540 77% Metered Sales/Multi Family131,843 96,662 108,130 106,551 99,960 109,094 109,309 100,853 115,406 97,837 100,479 102,367 1,278,492 1,211,773 106% 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 10,961 135,859 131,355 103% Public Fire Protection256,006 218,316 216,704 264,338 215,048 118,769 216,270 216,885 216,564 216,007 216,083 216,071 2,587,061 2,553,185 101% 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 37,946 414,970 480,120 86% 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 33,763 477,555 282,805 169% Irrigation Sales14,502 3,152 1,548 8,995 145,954 282,587 301,760 302,453 326,047 226,014 42,279 6,991 1,662,282 1,354,840 123% 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 22,320 263,807 465,500 57% 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 12,450 178,675 159,200 112% 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 88,527 1,092,113 1,041,115 105% System Development Fee444 62,423 3,001 7,703 14,971 5,993 30,788 2,146 5,993 32,498 3,428 2,573 171,959 210,000 82% 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 1,400,255 19,595,583 18,978,653 103%18
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: December 31, 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 1,697,959 20,991,478 19,280,912 109% Metered Sales/Commercial 722,542 628,267 567,277 602,329 624,001 629,819 661,299 651,803 667,802 500,093 570,805 614,973 7,441,009 7,285,095 102% Metered Sales/Industrial364,003 464,185 406,552 419,021 489,756 419,914 410,283 447,865 425,913 460,008 410,407 456,826 5,174,732 5,194,000 100% Metered Sales/Multi Family297,204 257,940 262,684 254,823 256,118 259,014 256,143 240,759 263,217 238,179 235,197 241,814 3,063,092 3,031,160 101% Metered Sales/Institution32,407 25,676 26,010 25,117 25,884 27,299 28,214 26,460 28,248 26,407 26,633 26,310 324,665 288,120 113% 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 81,723 1,054,698 1,081,410 98% 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 2,013 140 34,930 22,116 158% Organic Resources16,991 150 14,556 6,661 5,675 6,884 9,819 7,264 6,474 5,812 9,151 7,399 96,835 59,780 162% Laboratory Service Fees- 15 - - 160 - - - - - - - 175 1,500 12% Discharge Permit Fees3,500 1,750 - - 2,500 - - 1,950 2,825 500 500 2,250 15,775 5,500 287% System Development Fee1,069 151,503 10,324 18,568 23,754 14,479 70,126 2,113 13,449 115,468 7,266 6,235 434,354 431,210 101% Sewer Repair Insurance65,905 49,318 48,696 48,653 48,436 48,698 48,724 48,763 48,838 48,790 49,013 49,036 602,870 571,738 105% Sewer Repair Deductible10,271 6,217 11,765 7,149 8,249 7,267 6,700 6,300 8,999 7,052 6,735 7,764 94,468 89,612 105% Misc Revenues- - - - - - - - 57 - - 595 653 194,040 0% UAP Assistance Fee- - - - - - 9 73,263 73,228 518,796 73,226 73,066 811,588 840,000 97% UAP Credit (Contra)- - - - - - - (30,204) (29,910) (208,139) (29,004) (28,229) (325,485) (840,000) 39% RINS Credits- - - - - - - - 103,455 - - - 103,455 103,455 100% Disconnect Program Fee10,729 (8,808) - - - - - - - - - - 1,921 1,921 100% Storm Water Fees117,908 87,317 85,389 85,478 85,806 86,619 86,884 86,585 84,682 85,199 86,265 86,206 1,064,337 1,020,677 104%Organic Resources-Mulch/Compost35 - 6,946 12,682 13,460 2,827 3,830 3,908 9,336 1,864 5,188 4,298 64,375 51,940 124% Clean Air/ReLeaf51,483 38,089 37,556 37,531 37,588 37,686 37,703 37,728 37,763 37,729 37,741 37,725 466,321 451,610 103% 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 3,366,090 41,539,737 39,738,848 105%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 8,787,879 105,060,688 104,305,215 101%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 1,900 19,800 18,480 107% Zoning Appeals Application Fee650 125 700 1,425 1,625 1,675 1,720 550 1,150 1,725 800 750 12,895 12,360 104% Zoning Admin Fees1,100 750 1,050 1,600 1,300 1,700 1,500 1,850 1,750 1,100 1,850 1,250 16,800 8,000 210% 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 50 200 300 400 200 250 200 2,450 2,000 123% 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 4,100 66,174 73,119 91%Code Enforcement Vacant Bldg Registration- - - - - - - - - - - - - 12,900 0% Landlord Registration Fee20 5 - 5 - - - 10 5 - - 85 130 - NA Rental Unit Safety Fees- - - - 750 1,500 - 250 1,000 2,750 250 250 6,750 100,000 7% Demolition & Boarding3,098 4,325 4,317 4,378 1,371 2,470 3,264 2,002 1,487 2,187 50 1,719 30,666 98,200 31% Collections449 2,491 2,008 1,250 - 429 13,530 - - - - 28,039 48,195 3,600 1339% Environmental Violations24,439 10,500 22,026 14,383 10,002 27,016 24,345 27,569 14,502 17,638 6,099 21,124 219,644 131,000 168% Ordinance Violation650 - 2,900 7,600 2,411 2,210 5,225 8,845 2,990 1,750 1,700 2,470 38,750 48,400 80% Animal Ordinance Violation19,610 28,495 (44,295) 2,017 550 1,096 1,577 787 1,049 350 2,392 1,540 15,169 - NA Forfeitures-Civil Penalties425 1,038 985 10,012 250 2,195 33,866 1,000 440 - - 42,521 92,732 121,000 77%Sub Total48,690 46,854 (12,058) 39,645 15,333 36,915 81,808 40,463 21,473 24,675 10,491 97,748 452,036 515,100 88%19
City of South BendRevenue by Type ReportYear to Date%Revenue TypeJan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: December 31, 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 2,755 51,998 66,850 78%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 6,814 64,997 100,300 65% Noise Ordinance115 95 70 20 2,986 3,074 1,589 6,309 3,195 1,028 1,131 169 19,780 19,740 100% Curfew Violation- - - - - - - - - - - - - 1,000 0% Impound Towing Fees530 620 740 570 610 640 496 680 670 586 460 710 7,312 10,000 73%Sub Total4,818 12,081 4,522 2,613 6,108 7,970 6,692 12,660 7,448 11,206 8,278 7,693 92,089 131,040 70% Total Fines, Forfeitures, & Fees58,330 66,506 3,127 57,619 30,655 58,832 98,878 63,525 37,402 47,116 28,012 112,296 662,297 786,109 84%Other IncomeMiscellaneous Revenue Miscellaneous Revenue51,848 106,822 37,233 100,461 26,239 24,004 (12,731) 87,197 4,549 997 1,876 272,576 701,070 588,643 119% Sale of Scrap Metal3,876 2,116 3,590 1,476 1,623 3,790 7,591 1,457 1,047 - 3,753 1,684 32,004 27,667 116% Bond Interest Rebate- - - 45,718 - - - - - - - 43,762 89,480 88,057 102% 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 - - 750 29,000 7,000 414% 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 10,712 318,773 914,956 800,378 114% Bank Account Interest247,262 74,427 67,151 385,080 47,893 56,887 425,511 64,320 117,798 75,689 54,935 110,271 1,727,224 2,074,859 83% Rental of Property2,047 20,300 20,761 7,063 23,786 10,832 (637) 10,832 - 16,061 5,715 30,417 147,175 143,103 103% Donations548,608 1,502 609,311 994 1,214 388,893 1,406 65,234 2,824,465 76,938 840 62,357 4,581,762 4,724,149 97% 3rd Party Revenue Cable TV Franchise Fees- - 162,574 - 169,473 - - 170,802 - - 167,912 - 670,761 670,761 100% Video Franchise Fees- - - 35,160 - - - 36,173 - - 33,682 - 105,016 105,016 100%Sub Total- - 162,574 35,160 169,473 - - 206,975 - - 201,594 - 775,777 775,777 100%Total Other Income862,344 213,075 918,624 583,702 270,229 502,767 424,140 455,764 2,950,951 169,684 273,796 521,818 8,146,893 8,518,266 96%Reimbursements Miscellaneous Reimbursements645 9,160 3,926 (96,588) 5,405 117,425 12,349 21,514 (29,530) 1,222 92,386 7,626 145,541 63,901 228% Insurance Claim- - - - - - - - 1,066 - 208 - 1,274 - NA IT Services6,471 6,377 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 77,553 77,647 100% 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 76,941 100% Repair Reimbursement75 - 75 8,604 - 710 75 75 75 18,773 713 75 29,251 - NA Salary/Overtime Reimb2,574 9,900 8,421 3,140 9,489 46,731 22,400 24,180 25,766 2,661 15,541 110,671 281,472 297,000 95% Diesel Tax Rebate- - - - - - - 14,166 - - - 22,864 37,030 50,000 74% Pharmacy Rebates- 340,848 31,192 30,441 198,970 - 30,861 155,732 30,831 30,921 85,691 33,148 968,634 935,487 104% 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 60,048 201,009 180,854 1,633,739 1,518,890 108%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: December 31, 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 6,946,930 61,843,919 65,250,678 95% PILOT512,861 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 6,154,321 6,154,321 100% Administration Cost Allocation696,661 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 8,360,075 8,360,075 100% IT Cost Allocation760,815 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 9,129,846 9,129,846 100% Liability Insurance Allocation272,054 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 3,265,000 3,265,000 100% Payroll Cost Allocation206,352 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 2,476,180 2,476,180 100% Facilities Management Allocation10,818 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 129,585 129,585 100% Utility Customer Service Mgmt Allocation147,022 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 1,764,231 1,764,231 100% 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 9,553,535 93,123,157 96,529,916 96%Sale of Assets Sale of Capital Assets- - - - - - - 168,498 - - - - 168,498 165,766 102% Sale of Non-Capital Assets- - - - - - - 9,168 - - - - 9,168 2,024 453% Sale of Property1,000 24,993 - - - - - 3,105 900 - - (18,575) 11,424 124,005 9% Other Damage Reimbursement- - - - - - - - - - - - - - NA Vehicle Damage Reimbursement- - - - - - - - - - - - - - NA Hydrant Damage Reimbursement- - - - - - - - - - - - - 10,000 0% Sub Total1,000 24,993 - - - - - 180,771 900 - - (18,575) 189,089 301,795 63% 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 18,756 185,853 97,420 191% Specific Stop Loss- - - 133,739 3,884 58,968 11,801 6,705 26,060 104,922 78,966 39,703 464,747 425,044 109% 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 58,459 661,295 533,159 124% 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 22,828 60,003 31,996 188% Other Loan - Interest Income- - - 417 97,760 1,631 33,511 31,065 17,772 13,495 18,132 21,449 235,232 202,300 116% Sub Total6,429 252,595 611 9,339 98,202 256,506 44,772 278,797 23,568 26,515 20,951 44,277 1,062,562 1,001,625 106%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 9,637,696 122,828,218 126,158,608 97%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 66,110,168 430,578,541 446,990,593 96%21
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 78,582 105,271 990,182 1,006,452 98%Community Initiatives101 14,825 28,771 350,437 34,534 87,780 48,869 24,441 34,441 87,348 34,539 86,941 24,500 857,425 924,381 93%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 58,640 633,713 668,839 95%Common Council101 27,616 55,413 34,572 51,579 54,178 71,361 37,259 38,859 46,819 54,469 38,510 83,185 593,820 737,291 81%General City101- - 43,000 - - - - - 1,500,055 27,832 - 3,420,206 4,991,093 5,043,000 99%Controller' Office101 162,116 161,321 180,742 214,656 153,328 196,526 162,139 163,319 170,430 220,218 153,586 172,632 2,111,012 2,327,925 91%Human Resources101 55,358 49,024 54,884 74,531 44,468 49,532 49,703 48,190 48,428 64,958 48,807 63,442 651,325 731,634 89%Diversity & Inclusion101 31,137 32,682 29,936 44,969 43,126 40,624 41,114 39,929 38,662 66,036 38,880 99,593 546,687 600,344 91%Human Rights101 19,745 22,471 21,853 25,909 18,181 20,164 27,419 25,438 26,622 33,597 25,375 28,906 295,679 438,995 67%Legal101 118,717 115,419 123,427 152,534 123,126 98,063 94,476 97,525 101,670 139,229 103,527 131,782 1,399,494 1,559,166 90%Sub Total555,364 584,810 960,050 756,581 646,849 644,801 574,213 582,548 2,156,084 819,155 629,025 4,188,157 13,097,637 14,161,557 92%Public WorksEngineering101 262,290 251,902 235,407 311,482 229,537 228,693 236,927 228,200 246,683 339,572 256,815 295,985 3,123,492 3,379,331 92%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 13,269 90,441 177,616 51%AmeriCorps Grant Program101 22,699 22,800 22,938 32,103 24,899 20,446 23,698 18,641 10,839 21,494 456 1,650 222,663 378,886 59%Sub Total286,666 276,380 260,024 348,264 256,114 255,219 270,983 257,199 268,328 378,595 267,921 310,905 3,436,597 3,935,833 87%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 2,728,484 30,031,479 30,546,714 98%Crime Lab101 54,445 56,520 50,186 62,916 51,419 50,673 53,020 46,326 48,395 68,666 43,505 42,605 628,676 800,075 79%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 2,540,090 26,373,821 26,653,000 99%EMS101 64,246 63,033 54,728 60,370 53,689 49,322 50,303 50,432 52,628 55,295 84,589 72,143 710,778 772,704 92%Fire Training Center101 2,553 - 2,364 794 2,894 806 2,181 2,248 2,214 1,883 12,008 2,309 32,253 40,370 80%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 5,385,629 57,777,007 58,812,864 98%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 89,287 1,106,303 1,331,611 83%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 11,762 149,547 205,003 73%Sub Total93,731 77,987 95,489 122,323 92,028 111,340 106,483 97,861 121,117 132,279 104,161 101,050 1,255,850 1,536,614 82%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 9,985,740 75,567,091 78,446,867 96%Venues, Parks & ArtsParks & RecreationPark Administration201 137,889 120,770 112,863 131,681 128,165 125,313 127,753 123,940 122,997 147,680 124,847 120,420 1,524,318 1,601,199 95%Park Maintenance201 547,125 484,603 510,762 737,946 558,862 595,042 637,759 591,969 531,871 809,228 495,313 487,009 6,987,490 7,322,456 95%Golf Courses201 106,682 75,818 173,233 153,247 188,450 171,785 151,736 152,651 141,835 215,609 89,966 79,787 1,700,799 1,818,279 94%Recreation201 288,470 161,421 170,904 201,063 217,160 277,678 278,300 264,073 182,436 209,916 235,719 196,174 2,683,314 2,891,007 93%Development & Promotions201 66,132 62,736 73,805 100,835 77,530 43,967 84,708 88,631 83,911 102,805 66,438 59,677 911,174 1,087,189 84%Park Projects & Capital201 9,616 99,009 469 688 29,778 26,923 63,711 59,222 15,611 755 36,650 118,387 460,817 484,584 95%Potawatomi Zoo201 350,161 164 164 350,164 164 164 164 164 164 164 164 164 701,965 701,965 100%Park Debt201- - - 4,400 - - - - - - - - 4,400 5,000 88%Morris Palais Marketing273- - - - 832 1,664 832 832 832 893 - 1,763 7,648 29,984 26%Morris PAC Self-Promotion274- - - - - - - - - - - - - 115,000 0%Coveleski Stadium Capital401- - - - - 3,533 - - - 6,650 - - 10,183 29,285 35%Professional Sports Convention Dev. Area 413- - - - - - - - - - - - - - NA Morris PAC Improvement416- - - - - 81,702 4,242 30,880 7,056 - - 4,571 128,451 130,265 99%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 1,067,952 15,120,560 16,251,213 93%Parking GaragesParking Enforcement601332 330 330 310 330 330 330 330 330 380 330 330 3,992 14,067 28%Parking General Operations601 78,489 7,229 9,626 7,659 12,846 7,541 7,257 7,257 7,257 96,139 32,195 162,384 435,881 577,524 75%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 7,464 109,357 130,701 84%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 6,606 108,032 120,750 89%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 3,806 67,306 76,477 88%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 59,597 180,590 724,568 919,518 79%Period Ending: December 31, 202122
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: December 31, 2021Century CenterCentury Center Operations 670 185,124 199,434 202,628 239,672 215,221 214,667 247,904 223,544 337,999 369,241 218,193 294,753 2,948,380 4,217,227 70%Century Center Capital671- - - - - - - - - - - - - - NA Century Center Energy Saving672- - - 203,185 - - - - - 203,526 - - 406,711 406,711 100%Sub Total185,124 199,434 202,628 442,857 215,221 214,667 247,904 223,544 337,999 572,767 218,193 294,753 3,355,091 4,623,938 73%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 1,543,296 19,200,219 21,794,669 88%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 41,623 422,985 478,511 88%Public Safety Local Income Tax - Police 249 347,023 306,344 323,476 488,923 403,183 431,690 406,390 399,632 438,004 395,199 398,848 398,848 4,737,560 4,737,560 100%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 56,155 139,203 154,343 90%Drug Enforcement299- - - - - - - - 81,148 - - - 81,148 109,648 74%K-9 Unit705- - - - - - - - - - - - - - NA Sub Total514,331 389,678 348,995 542,847 417,408 493,672 421,587 436,242 553,631 412,055 425,236 496,626 5,452,308 5,645,355 97%Fire DepartmentPublic Safety Local Income Tax - Fire 249 328,355 307,712 314,398 496,564 398,923 439,457 414,752 413,902 387,617 379,357 499,708 499,708 4,880,453 4,880,453 100%Fire Department Capital287 561,345 - 48,125 4,750 167,231 100,364 553,270 608,300 - 1,000 167,231 266,510 2,478,126 2,872,310 86%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 85,241 62%Sub Total1,495,479 309,662 364,767 506,862 575,633 553,875 969,602 1,032,000 391,566 381,662 671,468 766,218 8,018,793 8,555,219 94%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 1,262,844 13,471,102 14,200,574 95%Public WorksStreetsMotor Vehicle Highway202 1,909,790 917,821 1,183,120 644,891 601,766 691,953 627,363 995,343 418,431 728,080 582,986 670,744 9,972,287 10,478,443 95%Local Road & Street251 369,450 249,783 313,567 261,492 492,375 265,188 265,191 223,088 496,607 322,564 229,219 424,423 3,912,948 4,252,350 92%LOIT 2016 Special Distribution 257- 23,927 - - - - - - - - - - 23,927 152,513 16%Local Road & Bridge Grant265 778,207 - 360,033 - - - - - 1,344,281 - - - 2,482,521 2,497,142 99%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 53,851 2,291,664 2,885,791 79%Major Moves412 6,587 922 - 31,089 - 16,227 1,071 - 20,505 - 6,691 1,789 84,882 257,821 33%Project ReLeaf655 45,025 45,026 44,816 44,761 45,155 44,913 44,965 44,990 45,154 46,668 57,619 78,258 587,350 634,287 93%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 1,229,066 19,355,579 21,158,348 91%Solid WasteSolid Waste Operations610 412,061 350,113 736,836 591,302 551,143 673,449 599,451 544,923 505,712 554,906 611,488 474,972 6,606,356 6,946,441 95%Solid Waste Capital611161,823 147,604 - 76,259 128,665 - 161,823 - 354,135 76,259 128,665 - 1,235,235 1,419,390 87%Sub Total573,884 497,717 736,836 667,561 679,808 673,449 761,274 544,923 859,847 631,165 740,154 474,972 7,841,590 8,365,831 94%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 1,479,900 19,681,182 21,190,477 93%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 61,047 1,533,903 3,016,156 51%Water Works Deposit624 1,138 360 327 1,899 240 252 1,603 250 462 294 217 451 7,493 17,381 43%Water Works Sinking (Debt Service) 6252 36 65 1,068 95 208,188 693 633 291 214 179 1,302,379 1,513,843 1,535,817 99%Water Works Bond Reserve626 1,251 392 357 2,074 262 275 1,751 273 504 321 236 491 8,188 20,000 41%Water Works Oper & Maint Reserve 629 2,624 822 749 4,349 549 577 3,671 573 1,057 672 495 1,030 17,168 41,884 41%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 2,845,298 22,761,778 25,821,715 88%23
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: December 31, 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 76,340 723,314 860,002 84%Sewer Division641 638,176 461,187 407,204 1,661,137 384,570 431,588 436,438 438,057 448,073 552,430 385,558 559,017 6,803,434 7,642,660 89%Concrete Crew641 40,163 41,072 40,058 43,078 33,127 32,091 47,213 40,506 36,176 39,721 32,859 39,997 466,063 514,198 91%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 2,495,465 991,738 29,353,258 32,515,706 90%Organic Resources641 181,923 144,899 89,810 138,436 65,050 72,867 180,541 90,170 66,369 84,012 141,751 70,631 1,326,459 1,485,842 89%Sewage Works Capital642 38,486 - - 332,694 1,071,582 528,119 933,409 1,168,615 484,308 28,341 202,668 1,259,476 6,047,698 9,356,832 65%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 1,963 32,719 75,112 44%Sewage Works Sinking (Debt Service) 649- - - 1,850 756,833 - - - 1,670,297 - 5,642,327 15,454,496 23,525,803 23,634,166 100%Sewage Works Debt Service Reserve 653- - - - - - - - 1,749,971 - - - 1,749,971 1,749,971 100%Sewage Works Customer Deposit 654585 187 183 1,095 142 152 990 159 301 194 147 311 4,446 5,578 80%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 18,453,969 70,033,164 77,840,068 90%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 3,634 179,800 511,602 542,138 94%Sub Total23,535 42,547 74,799 2,402 10,528 149,669 6,398 3,434 13,536 1,320 3,634 179,800 511,602 542,138 94%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 23,183,106 120,503,714 133,728,099 90%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 5,648 75,182 109,228 69%Economic Development State Grants 210- - 18,003 - - 18,003 14,216 1,482 1,409 88 8,646 15,611 77,457 77,459 100%DCI Operating 211 257,023 258,754 310,110 355,536 251,364 263,979 263,735 265,041 262,730 353,177 288,282 266,452 3,396,182 3,865,024 88%DCI Grants212 164,339 190,486 53,005 177,225 143,633 161,071 239,840 112,255 326,684 599,164 58,379 585,489 2,811,571 2,811,571 100%Unsafe Building219 11,653 940 560 910 3,590 14,429 63,814 1,100 990 4,840 2,170 2,290 107,286 113,805 94%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 9,096 159,283 321,906 49%Neighborhood Code Enforcement230 190,533 148,755 149,130 241,049 156,817 146,300 176,008 156,586 144,044 186,629 148,843 144,529 1,989,223 2,486,005 80%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 30,696 431,596 568,666 76%NEAT Crew230 68,401 79,080 75,733 92,562 76,424 94,585 77,049 80,861 80,775 88,206 75,572 59,869 949,115 1,022,049 93%UDAG410 6,000 - - 6,000 - - 6,000 - - 6,000 - - 24,000 24,000 100%Building Dept Operations600 145,412 125,164 159,575 140,902 114,362 108,913 130,287 109,968 113,628 162,651 123,533 121,221 1,555,614 1,669,893 93%Industrial Revolving Fund754 11,287 199,126 141,967 612,661 3,809 12,762 304,778 1,025,490 11,735 172,461 11,781 682,843 3,190,699 3,052,131 105%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 1,923,742 14,767,207 16,121,738 92%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 2,538 30,947 67,374 46%Business Insurance226 26,242 - 41,575 4,708 24,632 - 911,010 24,450 107,582 - - 48,310 1,188,510 1,190,900 100%Liability Insurance226 43,831 15,444 82,161 16,476 29,573 16,181 72,713 84,055 13,259 47,059 20,352 11,546 452,651 852,286 53%Workers Compensation226 57,343 99,567 78,221 218,172 44,574 523,884 101,592 68 58,371 172,693 20,724 156,101 1,531,310 1,794,647 85%Catastrophic Events226213 22,840 - - 1,215 - - - - - - 616 24,884 26,997 92%Total Liability Insurance129,977 139,766 207,310 241,158 101,827 542,567 1,087,621 110,375 181,017 223,570 44,003 219,111 3,228,301 3,932,205 82%Central ServicesEquipment Services222 520,271 494,784 773,734 681,423 530,934 630,522 690,170 699,672 700,745 647,286 583,405 742,408 7,695,353 8,160,014 94%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 14,114 207,641 268,392 77%Building Maintenance222 15,837 16,627 11,362 18,901 15,670 16,506 16,074 16,702 15,905 21,492 12,988 10,757 188,820 208,875 90%Facilities Management222 11,458 11,691 11,938 14,602 11,921 11,477 11,374 11,374 11,599 14,707 11,374 11,382 144,897 157,031 92%Central Services Capital222- - - - - - - - - - - - - 3,575 0%Central Services Capital224- 7,500 72,763 4,245 - 16,396 - - 3,598 5,876 - - 110,378 128,212 86%Total Central Services567,844 557,014 893,523 740,861 572,602 689,012 731,697 742,278 745,934 708,276 621,894 778,661 8,349,594 8,929,440 94%24
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: December 31, 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 2,372,386 11,687,709 14,270,372 82%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 21,845 262,145 262,145 100%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 1,351,153 8,380,845 12,136,670 69%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 1,886,015 973,065 4,785,766 4,785,766 100%2017 Park Bond Capital471 66,580 6,346 285,005 110,416 305,936 14,716 164,495 336,513 168,596 73,261 15,502 147,845 1,695,211 1,695,211 100%Equipment / Vehicle Leasing750- - - - - - - - - - - - - - NA Redevelopment Authority Debt Service 752- 1,231,478 - - 364,950 - - 1,231,478 1,200 - 25,763 1,200 2,856,069 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 4,867,494 47,427,971 53,800,097 88%OtherInternal Service FundsIT / Innovation /311 Call Center 279 677,216 1,001,326 799,348 534,652 726,769 477,229 746,753 790,485 795,911 967,139 671,425 643,721 8,831,973 10,163,507 87%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 1,567,975 16,602,496 18,731,523 89%Unemployment Compensation713 13,632 5,737 44 2,648 8,524 6,475 11,295 12,295 - - 14,484 780 75,914 96,000 79%Parental Leave7147,250 10,936 19,229 8,544 10,979 12,883 11,837 29,546 19,442 21,170 16,725 11,797 180,337 253,846 71%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 2,224,273 25,690,720 29,244,876 88%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 30,770 481,425 642,310 75%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 23,252 235,005 275,166 85%American Rescue Plan263- - 1,361 16,207 27,590 13,711 22,879 - (81,748) - - - - - NA 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) 67,318 2,996,232 3,384,813 89%Sub Total657,771 250,251 298,538 312,654 240,300 1,227,258 187,043 157,599 230,095 117,919 (18,477) 121,340 3,782,292 4,371,919 87%Fiduciary FundsFire Pension701 346,209 344,372 345,182 339,276 354,500 339,126 341,915 341,914 340,353 352,621 340,218 350,782 4,136,468 4,496,259 92%Police Pension702 515,145 521,956 499,533 496,414 493,810 491,541 494,872 487,371 487,349 496,231 483,876 494,666 5,962,764 6,057,740 98%Sub Total861,354 866,328 844,715 835,690 848,310 830,667 836,787 829,284 827,702 848,853 824,094 845,448 10,099,232 10,553,999 96%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 3,191,061 39,572,243 44,170,794 90%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 46,955,055 342,087,442 375,124,483 91%25
City of South BendExpenditures by ActivityYear to Date Amended %Division Fund Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Budget of BudgetPeriod Ending: December 31, 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 1,394,557 15,442,915 17,871,218 86%TIF West Washington422- 518 - 1,600 - 20,266 - - - - 28,098 197,800 248,282 248,282 100%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 1,404,592 100%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 10,393 288,708 1,162,353 1,162,353 100%TIF Douglas Road435- 1,368 - 3,808 - - 9,625 - 91,370 - - - 106,170 106,170 100%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 1,881,065 23,931,147 26,389,645 91%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 2,800 686,149 975,800 70%Certified Technology Park439- - - - - - - - - - - - - - NA 2018 TIF Park Bond Capital452 30,228 - 22,800 7,637 - - 71,513 75 6,015 24,761 25,953 - 188,982 188,983 100%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 2,800 875,132 1,164,782 75%Debt Service FundsAirport 2003 Debt Reserve315937 294 268 1,554 196 206 1,311 205 378 240 177 368 6,133 40,000 15%SBCDA 2003 Debt Reserve328 1,567 491 447 2,598 328 344 2,192 342 631 401 296 615 10,253 50,000 21%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 11 100%Sub Total2,504 513,659 715 4,151 524 551 3,514 515,422 1,009 642 473 983 1,044,147 1,117,761 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 1,884,848 25,850,426 28,672,189 90%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 48,839,904 367,937,868 403,796,672 91%26
Civil City DebtCapital Leases147 2016 Central Services - Print Shop Copier2016 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 AmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmts27
AmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmtsCivil City DebtCapital Leases continued209 2020 Vehicle/Equip Lease #12020 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 1752018 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 Bldg Corp LIT Lease Rental Revenue Bonds (Infrastructure) 2021 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 28
AmountIssuedDebt at1/1/212021Additions2021 Principal2021InterestCity of South BendFiscal Year 2021Outstanding DebtDebtSched.Debt InstrumentYear ofIssueYear ofRefinanceYear ofMaturityFundNo.Debt at12/31/212021 TotalDebt PaymentsPmtsRedevelopment 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 Bonds2020N/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 29
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 8 Community Initiatives4 4 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 4 Common Council9 9 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 17 Human Resources7 6 6 5 5 6 6 6 6 6 6 5 5 Diversity & Inclusion3 3 3 3 3 3 3 3 3 3 3 3 3 Human Rights4 3 3 2 2 2 3 3 3 3 3 3 4 Legal Department12 12 12 11 9 10 9 9 9 11 11 11 10 Engineering24 24 23 24 24 23 23 23 24 24 24 23 23 Office of Sustainability1 - - - - - 1 1 1 1 1 1 1 AmeriCorps Grant Program2 1 1 1 1 1 1 1 1 1 - - - Police Department227 223 221 222 214 216 215 212 216 216 214 215 213 Police Crime Lab7 6 6 6 6 6 6 6 6 6 5 5 5 Fire Department216 212 212 221 212 209 208 206 206 205 203 204 203 EMS4 4 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 9 566 548 544 552 534 534 534 529 532 534 528 527 522 201 - Parks & RecreationAdministration6 5 5 5 6 6 6 6 6 6 6 5 5 Maintenance47 48 49 49 48 47 47 46 46 45 46 47 47 Golf Courses8 8 8 7 7 7 8 8 8 8 8 7 7 Recreation 18 19 19 19 18 18 18 18 18 18 17 18 20 Development & Promotions 8 8 7 7 8 8 8 8 8 8 8 7 7 87 88 88 87 87 86 87 86 86 85 85 84 86 202/266 - Motor Vehicle HighwayStreets/Traffic & Lighting51 51 51 49 48 51 51 50 50 48 49 50 49 Curb & Sidewalk8 7 7 8 8 8 8 8 8 8 8 8 8 59 58 58 57 56 59 59 58 58 56 57 58 57 211 - Department of Community InvestmentCommunity Investment29 27 27 27 26 27 26 27 27 26 25 26 26 Historic Preservation2 2 2 2 1 1 1 1 1 1 1 1 1 31 29 29 29 27 28 27 28 28 27 26 27 27 December 31, 202130
City of South BendStaffing HeadcountDecember 31, 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 2 222 - Central ServicesEquipment Services31 26 27 26 26 26 26 27 27 27 26 26 26 Radio Shop3 3 3 2 2 2 2 2 2 2 2 2 2 Building Maintenance3 2 2 3 3 3 3 3 3 3 3 2 2 Facilities Management1 1 1 1 1 1 1 1 1 1 1 1 1 38 32 33 32 32 32 32 33 33 33 32 31 31 230 - Code Enforcement FundNeighborhood Services & Enforce. 17 18 17 17 17 17 17 16 16 16 16 17 17 NEAT Crew4 4 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 9 30 31 30 30 30 30 30 29 29 29 29 29 30 249 - Public Safety LOITPolice Department49 41 41 41 49 49 49 49 49 49 49 49 49 Fire Department49 41 41 41 49 49 49 49 49 49 49 49 49 98 82 82 82 98 98 98 98 98 98 98 98 98 258 - Human Rights Federal GrantsEEOC1 1 1 1 1 1 1 1 1 1 1 1 1 HUD1 1 1 1 1 1 1 1 1 1 1 1 1 2 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 7 Innovation & Technology23 22 22 22 22 21 20 21 22 22 22 22 22 30 29 29 29 29 28 27 28 29 29 29 29 29 600 - Consolidated Building FundBuilding Department16 14 14 14 14 14 13 14 14 15 15 15 16 610 - Solid WasteSolid Waste24 24 24 23 22 22 23 24 24 19 23 20 22 620 - Water WorksWater Works68 61 61 63 62 60 57 59 60 60 58 61 62 31
City of South BendStaffing HeadcountDecember 31, 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 2 641 - Sewage Works Sewers35 35 34 34 35 34 34 35 35 34 36 35 34 Concrete Crew4 4 4 4 4 4 4 4 4 4 4 4 4 Wastewater44 42 42 41 41 41 41 40 42 42 43 42 40 Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 6 89 87 86 85 86 85 85 85 87 86 89 87 84 670 - Century CenterCentury Center7 5 5 5 5 5 5 5 5 5 5 5 5 Total Full-Time Employees by Fund1,151 1,095 1,090 1,095 1,089 1,088 1,083 1,082 1,089 1,082 1,080 1,077 1,075 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 8 Community Initiatives4 4 4 4 4 4 4 4 4 4 4 4 4 City Clerk5 5 5 4 4 4 4 5 5 5 5 4 4 Community Police Review Board 1 - - - - - 1 1 - - - - - Common Council9 9 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 17 Human Resources7 6 6 5 5 6 6 6 6 6 6 5 5 Diversity & Inclusion3 3 3 3 3 3 3 3 3 3 3 3 3 Human Rights6 5 5 4 4 4 5 5 5 5 5 5 6 Legal Department12 12 12 11 9 10 9 9 9 11 11 11 10 Central Services38 32 33 32 32 32 32 33 33 33 32 31 31 115 104 103 99 98 100 101 102 100 103 102 99 97 Public WorksEngineering24 24 23 24 24 23 23 23 24 24 24 23 23 Streets & Sewers100 99 98 97 97 99 99 99 99 96 99 99 97 Solid Waste24 24 24 23 22 22 23 24 24 19 23 20 22 Wastewater44 42 42 41 41 41 41 40 42 42 43 42 40 Organic Resources6 6 6 6 6 6 6 6 6 6 6 6 6 Water Works68 61 61 63 62 60 57 59 60 60 58 61 62 266 256 254 254 252 251 249 251 255 247 253 251 250 32
City of South BendStaffing HeadcountDecember 31, 2021Full-Time Staffing Summary by ActivityBudget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecPublic SafetyPolice - Sworn Officers 232 226 225 220 220 222 223 222 221 220 221 221 218 Police - Civilians43 40 40 42 42 42 42 41 41 42 38 39 41 Police - Police Recruit8 4 3 7 7 7 5 4 9 9 9 9 8 Fire/EMS - Sworn Firefighters 256 250 250 250 249 247 246 244 244 251 250 250 249 Fire/EMS - Civilians7 7 7 7 7 7 7 7 7 7 6 7 7 Fire/EMS - Fire Recruits6 - - 9 9 8 8 8 8 - - - - 552 527 525 535 534 533 531 526 530 529 524 526 523 Venues, Parks & ArtsParks & Recreation87 88 88 87 87 86 87 86 86 85 85 84 86 Morris Performing Arts Center 10 8 9 9 9 9 9 9 9 9 9 9 9 Century Center7 5 5 5 5 5 5 5 5 5 5 5 5 104 101 102 101 101 100 101 100 100 99 99 98 100 Department of Community InvestmentCommunity Investment31 29 29 29 27 28 27 28 28 27 26 27 27 Office of Sustainability1 - - - - - 1 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 23 Animal Resource Center9 9 9 9 9 9 9 9 9 9 9 8 9 Building Department16 14 14 14 14 14 13 14 14 15 15 15 16 84 78 77 77 75 76 74 75 75 75 73 74 76 Department of Innovation & Technology30 29 29 29 29 28 27 28 29 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 1,075 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 1 Legal Department1 1 1 1 1 1 1 1 1 1 1 1 Engineering1 1 1 1 1 1 1 1 1 1 1 1 Police Department17 18 20 20 20 20 19 23 23 26 24 6 Police Crime Lab1 1 2 2 2 2 1 1 1 2 2 1 Fire Department1 1 1 1 1 1 1 1 1 1 1 1 Morris Performing Arts Center5 5 4 4 4 4 4 4 4 4 4 3 26 27 29 29 29 30 29 32 32 36 34 14 33
City of South BendStaffing HeadcountDecember 31, 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 13 Golf Courses40 40 51 51 57 56 57 57 57 57 58 3 Recreation23 23 24 24 24 26 26 26 25 27 27 14 Marketing & Events- - 1 1 1 1 1 1 1 1 1 1 80 81 97 95 102 104 103 103 101 102 105 31 202 - Motor Vehicle HighwayStreets/Traffic & Lighting3 2 5 4 3 5 3 3 3 4 5 5 211 - Department of Community InvestmentHistoric Preservation1 1 1 1 1 1 1 1 1 1 1 1 222 - Central ServicesEquipment Services1 1 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 1 Animal Resource Center1 1 1 1 2 2 2 1 1 2 2 1 2 2 2 2 3 3 3 2 2 3 3 2 279 - IT / Innovation / 311 Call Center311 Call Center1 1 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 3 670 - Century CenterCentury Center3 3 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 61 34
City of South BendStaffing HeadcountDecember 31, 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 2 City Clerk2 2 2 2 2 2 2 2 2 2 2 1 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 2 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 5 201 - Parks & RecreationMaintenance9 8 8 15 21 25 27 27 25 23 18 5 Golf Courses9 9 9 10 10 12 12 12 12 12 8 - Recreation59 59 31 33 100 128 128 91 60 96 98 55 Marketing & Events- - - - - - 7 - - - - - 77 76 48 58 131 165 174 130 97 131 124 60 202 - 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 1 610 - Solid WasteSolid Waste- - - 1 1 1 - - 1 1 1 - 620 - Water WorksWater Works1 1 1 - - 4 4 3 3 2 2 1 35
City of South BendStaffing HeadcountDecember 31, 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 1 Wastewater- - 1 1 - 1 1 1 1 1 1 1 3 3 8 8 9 9 9 7 6 5 2 2 655 - Project ReLeaf Leaf Pickup- - - - - - - - - 1 11 9 Total Paid Temporary, Seasonal, and Intern Staff106 105 88 102 186 249 255 197 162 171 166 78 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 1,075 Part-Time Staff124 125 146 143 148 151 147 149 147 155 156 61 Temporary / Seasonal106 105 88 102 186 249 255 197 162 171 166 78 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 1,214 36
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 43,659,873 43,659,873 43,659,873 - 100%
Intergov./ Shared Revenues 4,750,922 4,837,992 3,943,752 4,251,806 4,251,806 4,251,806 - 100%
Intergov./ Grants 419,724 191,097 177,238 1,482,044 1,482,045 1,482,045 (1) 100%
Licenses & Permits 283,282 281,230 265,025 266,391 258,054 258,054 8,337 97%
Charges for Services 1,626,516 4,468,596 4,713,599 5,274,560 5,286,199 5,286,199 (11,639) 100%
Fines, Forfeitures, and Fees 24,068 5,298 8,525 9,075 6,235 6,235 2,840 69%
Interest Earnings 907,722 309,268 548,936 290,597 290,597 290,597 - 100%
Donations 1,534,957 1,357,432 1,452,800 1,769,377 1,769,377 1,769,377 - 100%
Other Income 1,602,843 1,706,245 1,459,420 1,192,224 1,238,059 1,238,059 (45,835) 104%
Interfund Allocation Reimb 7,460,048 8,563,135 9,896,054 9,896,054 9,896,054 9,896,054 - 100%
Interfund Transfers In 135,000 6,283,500 2,827,215 2,727,079 2,727,079 2,727,079 - 100%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,154,321 6,154,321 - 100%
Total Revenue 67,792,059 74,885,707 70,747,798 76,973,401 77,019,698 77,019,698 (46,298) 100%
Expenditures by Subdivisions
Mayor 864,336 1,037,853 1,005,985 1,006,452 990,182 - 990,182 16,270 98%
Community Initiatives - 300,312 940,881 924,381 857,425 - 857,425 66,956 93%
Community Police Review Office - - - 123,530 27,206 - 27,206 96,324 22%
City Clerk 498,306 512,958 665,083 668,839 633,713 - 633,713 35,127 95%
Common Council 536,158 483,761 693,909 737,291 593,820 - 593,820 143,471 81%
General City 43,000 44,841 43,000 5,043,000 4,991,093 - 4,991,093 51,907 99%
Finance 2,469,719 2,217,244 2,277,123 2,327,925 2,111,012 - 2,111,012 216,913 91%
Human Resources - 597,913 734,444 731,634 651,325 - 651,325 80,309 89%
Diversity & Inclusion - 254,986 568,390 600,344 546,687 - 546,687 53,657 91%
Human Rights General 257,243 267,591 438,592 438,995 295,679 - 295,679 143,316 67%
Legal Dept 1,177,385 1,299,029 1,557,916 1,559,166 1,399,494 - 1,399,494 159,673 90%
Police General 30,011,366 27,639,992 30,551,690 30,546,714 30,031,479 - 30,031,479 515,235 98%
Crime Lab - 552,838 797,312 800,075 628,676 - 628,676 171,400 79%
Fire General 21,716,141 26,056,166 26,468,401 26,653,000 26,373,821 - 26,373,821 279,179 99%
EMS - 592,302 810,101 772,704 710,778 - 710,778 61,926 92%
Fire Training Center - 30,175 148,000 40,370 32,253 - 32,253 8,117 80%
Morris PAC 1,091,053 1,003,966 1,360,920 1,331,611 1,106,303 - 1,106,303 225,308 83%
Palais Royale 358,410 221,414 218,047 205,003 149,547 - 149,547 55,456 73%
Engineering 2,724,221 2,879,656 3,303,257 3,379,331 3,123,492 - 3,123,492 255,838 92%
Sustainability 171,719 234,165 199,146 177,616 90,441 - 90,441 87,175 51%
AmeriCorps 357,600 307,799 417,483 378,886 222,663 - 222,663 156,222 59%
Total Expenditures 62,276,656 66,534,960 73,199,680 78,446,867 75,567,091 - 75,567,091 2,879,779 96%
Expenditures by Type
Personnel
Salaries & Wages 36,055,875 38,858,879 40,770,894 40,405,509 39,390,302 - 39,390,302 1,015,207 97%
Fringe Benefits 11,145,074 13,303,099 13,912,565 14,453,740 13,920,158 - 13,920,158 533,582 96%
Total Personnel 47,200,949 52,161,978 54,683,459 54,859,249 53,310,460 - 53,310,460 1,548,789 97%
Supplies 1,609,558 1,720,163 2,292,821 2,243,273 2,033,958 - 2,033,958 209,315 91%
Services & Charges
Professional Services 1,380,819 1,755,294 2,045,289 2,355,807 1,811,607 - 1,811,607 544,200 77%
Printing & Advertising 134,261 83,792 220,773 241,257 188,451 - 188,451 52,805 78%
Utilities 689,427 663,087 778,508 754,865 654,363 - 654,363 100,502 87%
Education & Training 91,606 152,685 241,484 215,117 186,351 - 186,351 28,765 87%
Travel 87,683 17,787 92,168 40,455 25,843 - 25,843 14,612 64%
Repairs & Maintenance 2,110,509 2,191,066 2,460,404 2,176,000 1,951,940 - 1,951,940 224,060 90%
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 48,635 325,000 398,118 390,075 - 390,075 8,043 98%
Other Services & Charges 394,145 500,043 587,849 690,802 598,363 - 598,363 92,438 87%
Total Services & Charges 5,092,440 5,566,260 6,903,280 7,024,225 5,954,459 - 5,954,459 1,069,765 85%
Operating Expenditures 53,902,948 59,448,401 63,879,560 64,126,747 61,298,878 - 61,298,878 2,827,869 96%
Capital 125,115 - - - - - - - -
Interfund
Interfund Allocations 7,614,119 6,910,980 9,320,120 9,320,120 9,320,120 - 9,320,120 - 100%
Interfund Transfers Out 634,475 175,579 - 5,000,000 4,948,093 - 4,948,093 51,907 99%
Total Interfund 8,248,594 7,086,559 9,320,120 14,320,120 14,268,213 - 14,268,213 51,907 100%
Total Expenditures 62,276,656 66,534,960 73,199,680 78,446,867 75,567,091 - 75,567,091 2,879,776 96%
Net Surplus / (Deficit) 5,515,403 8,350,746 (2,451,882) (1,473,466) 1,452,607 1,452,607
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 52,071,455 54,208,073
Cash Reserves Target 21,796,830 23,287,236 27,456,404
Fund Purpose:
The General Fund is the primary operating fund for City operations including general government, public safety, certain culture & recreation expenses, and certain debt service
obligations. The main source of revenue is property taxes. Secondary sources of revenue include auto and commerical vehicle excise tax, business licensing revenue, EMS billing
revenue, and payment in lieu of taxes (PILOT) from the Water and Wastewater Utility.
Cash Reserves Target
35% of Annual expenditures
37
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 537,624 568,439 584,707 581,963 577,992 - 577,992 3,971 99%
Fringe Benefits 181,423 199,062 208,360 211,104 205,069 - 205,069 6,035 97%
Total Personnel 719,047 767,501 793,067 793,067 783,061 - 783,061 10,006 99%
Supplies 750 6,028 850 4,350 3,888 - 3,888 462 89%
Services & Charges
Professional Services - 143,724 7,000 - - - - - -
Printing & Advertising 18,742 25,634 40,500 44,259 43,385 - 43,385 874 98%
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 1,708 1,110 - 1,110 598 65%
Total Services & Charges 24,342 170,898 54,150 51,117 45,316 - 45,316 5,801 89%
Operating Expenditures 744,139 944,428 848,067 848,534 832,264 - 832,264 16,269 98%
Interfund Allocations 120,197 93,425 157,918 157,918 157,918 - 157,918 - 100%
Total Expenditures 864,336 1,037,853 1,005,985 1,006,452 990,182 - 990,182 16,269 98%
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.
38
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 119,402 223,064 219,164 218,129 - 218,129 1,035 100%
Fringe Benefits - 46,102 89,817 93,717 91,386 - 91,386 2,331 98%
Total Personnel - 165,504 312,881 312,881 309,515 - 309,515 3,366 99%
Supplies - - - - - - - - -
Services & Charges
Professional Services - 134,808 403,000 273,500 210,500 - 210,500 63,000 77%
Printing & Advertising - - - 2,000 1,410 - 1,410 590 71%
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Grant & Subsidies - - 225,000 336,000 336,000 - 336,000 - 100%
Other Services & Charges - - - - - - - - -
Total Services & Charges - 134,808 628,000 611,500 547,910 - 547,910 63,590 90%
Total Expenditures - 300,312 940,881 924,381 857,425 - 857,425 66,956 93%
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.
39
City of South Bend, Indiana
Monthly Financial Report
December 31, 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.
40
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 258,911 270,954 310,119 305,510 288,911 - 288,911 16,599 95%
Fringe Benefits 85,361 103,502 121,838 122,447 113,731 - 113,731 8,716 93%
Total Personnel 344,272 374,456 431,957 427,957 402,642 - 402,642 25,315 94%
Supplies 11,385 6,389 4,700 8,700 8,089 - 8,089 611 93%
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 24,514 23,705 - 23,705 809 97%
Education & Training 2,880 1,393 3,000 14,600 14,250 - 14,250 350 98%
Travel 481 342 5,000 - - - - - -
Repairs & Maintenance 6,491 32,656 5,000 7,900 6,400 - 6,400 1,500 81%
Other Services & Charges 2,849 4,963 4,500 11,650 7,635 - 7,635 4,015 66%
Total Services & Charges 66,322 83,157 72,500 76,256 67,056 - 67,056 9,201 88%
Operating Expenditures 421,979 464,002 509,157 512,913 477,787 - 477,787 35,127 93%
Interfund Allocations 76,327 48,956 155,926 155,926 155,926 - 155,926 - 100%
Total Expenditures 498,306 512,958 665,083 668,839 633,713 - 633,713 35,127 95%
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.
41
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 195,562 187,249 226,304 226,292 182,138 - 182,138 44,154 80%
Fringe Benefits 100,195 84,521 143,997 144,009 95,359 - 95,359 48,650 66%
Total Personnel 295,757 271,770 370,301 370,301 277,497 - 277,497 92,804 75%
Supplies 2,784 2,716 5,000 5,000 1,894 - 1,894 3,106 38%
Services & Charges
Professional Services 162,889 117,174 217,308 231,759 193,211 - 193,211 38,547 83%
Printing & Advertising 12,558 7,973 9,097 36,097 35,048 - 35,048 1,049 97%
Education & Training 496 2,069 12,000 1,470 599 - 599 871 41%
Travel 1,378 1,479 10,000 1,700 1,334 - 1,334 366 78%
Repairs & Maintenance - 34,153 1,255 25,386 24,584 - 24,584 802 97%
Other Services & Charges 3,764 4,091 14,010 10,640 4,714 - 4,714 5,926 44%
Total Services & Charges 181,084 166,939 263,670 307,052 259,491 - 259,491 47,561 85%
Operating Expenditures 479,626 441,425 638,971 682,353 538,882 - 538,882 143,471 79%
Interfund Allocations 56,532 42,336 54,938 54,938 54,938 - 54,938 - 100%
Total Expenditures 536,158 483,761 693,909 737,291 593,820 - 593,820 143,471 81%
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.
42
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 1,321,367 - 1,321,367 122,340 92%
Fringe Benefits 502,640 480,160 540,798 542,118 464,963 - 464,963 77,155 86%
Total Personnel 2,122,128 1,834,099 1,985,825 1,985,825 1,786,330 - 1,786,330 199,495 90%
Supplies 14,283 14,013 16,420 15,054 8,804 - 8,804 6,250 58%
Services & Charges
Professional Services 51,168 43,980 55,000 98,180 92,490 - 92,490 5,690 94%
Printing & Advertising 327 1,203 2,000 5,578 4,914 - 4,914 664 88%
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 22,995 19,283 - 19,283 3,712 84%
Total Services & Charges 105,021 65,905 81,445 133,613 122,446 - 122,446 11,166 92%
Operating Expenditures 2,241,432 1,914,017 2,083,690 2,134,492 1,917,579 - 1,917,579 216,911 90%
Interfund Allocations 228,287 303,227 193,433 193,433 193,433 - 193,433 - 100%
Total Expenditures 2,469,719 2,217,244 2,277,123 2,327,925 2,111,012 - 2,111,012 216,911 91%
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.
43
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 374,910 446,303 446,303 400,053 - 400,053 46,250 90%
Fringe Benefits - 139,389 170,653 170,653 148,223 - 148,223 22,430 87%
Total Personnel - 514,299 616,956 616,956 548,276 - 548,276 68,680 89%
Supplies - 642 750 2,250 2,165 - 2,165 85 96%
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 1,609 - 1,609 631 72%
Total Services & Charges - 3,655 19,260 14,950 3,407 - 3,407 11,543 23%
Operating Expenditures - 518,596 636,966 634,156 553,847 - 553,847 80,308 87%
Interfund Allocations - 79,317 97,478 97,478 97,478 - 97,478 - 100%
Total Expenditures - 597,913 734,444 731,634 651,325 - 651,325 80,308 89%
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.
44
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 165,515 226,777 226,778 206,014 - 206,014 20,764 91%
Fringe Benefits - 50,278 75,209 75,208 64,933 - 64,933 10,275 86%
Total Personnel - 215,793 301,986 301,986 270,948 - 270,948 31,039 90%
Supplies - 74 1,500 1,500 1,486 - 1,486 14 99%
Services & Charges
Professional Services - 14,260 80,000 215,274 194,734 - 194,734 20,540 90%
Printing & Advertising - 2,025 3,000 3,000 1,581 - 1,581 1,419 53%
Education & Training - 1,000 100,000 10,780 10,780 - 10,780 - 100%
Travel - - 10,000 - - - - - -
Repairs & Maintenance - 50 - - - - - - -
Other Services & Charges - 2,843 8,500 4,400 3,755 - 3,755 645 85%
Total Services & Charges - 20,177 201,500 233,454 210,850 - 210,850 22,604 90%
Operating Expenditures - 236,044 504,986 536,940 483,283 - 483,283 53,657 90%
Interfund Allocations - 18,942 63,404 63,404 63,404 - 63,404 - 100%
Total Expenditures - 254,986 568,390 600,344 546,687 - 546,687 53,657 91%
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
45
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 116,754 134,381 238,622 238,622 135,895 - 135,895 102,727 57%
Fringe Benefits 30,779 49,745 90,378 90,378 55,005 - 55,005 35,373 61%
Total Personnel 147,533 184,125 329,000 329,000 190,901 - 190,901 138,100 58%
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 - 3,538 812 81%
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 8,151 - 8,151 1,242 87%
Other Services & Charges 44,701 44,073 48,076 47,041 45,538 - 45,538 1,503 97%
Total Services & Charges 59,198 55,555 62,417 62,820 57,634 - 57,634 5,186 92%
Operating Expenditures 207,752 240,446 392,417 392,820 249,504 - 249,504 143,317 64%
Interfund Allocations 49,491 27,145 46,175 46,175 46,175 - 46,175 - 100%
Total Expenditures 257,243 267,591 438,592 438,995 295,679 - 295,679 143,317 67%
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 Grants 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.
46
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 798,210 907,628 996,152 976,152 895,492 - 895,492 80,660 92%
Fringe Benefits 251,604 298,375 345,475 345,475 291,446 - 291,446 54,029 84%
Total Personnel 1,049,814 1,206,003 1,341,627 1,321,627 1,186,938 - 1,186,938 134,689 90%
Supplies 1,771 3,568 3,550 3,550 1,515 - 1,515 2,035 43%
Services & Charges
Professional Services 475 1,440 2,550 22,487 9,384 - 9,384 13,103 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 21,092 18,408 - 18,408 2,684 87%
Total Services & Charges 29,081 26,638 37,850 59,100 36,152 - 36,152 22,948 61%
Operating Expenditures 1,080,666 1,236,209 1,383,027 1,384,277 1,224,605 - 1,224,605 159,672 88%
Interfund Allocations 96,719 62,820 174,889 174,889 174,889 - 174,889 - 100%
Total Expenditures 1,177,385 1,299,029 1,557,916 1,559,166 1,399,494 - 1,399,494 159,672 90%
Revenue
Charges for Services 66,475 135,710 91,799 91,799 91,343 91,343 456 100%
Other Income 394 - - - - - - -
Interfund Allocation Reimb 54,689 56,529 - - - - - -
Total Revenue 121,558 192,239 91,799 91,799 91,343 91,343 456 100%
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.
47
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 1,731,698 - 1,731,698 85,184 95%
Fringe Benefits 515,864 588,063 645,176 645,176 592,477 - 592,477 52,699 92%
Total Personnel 2,146,659 2,268,284 2,462,057 2,462,057 2,324,174 - 2,324,174 137,883 94%
Supplies 12,665 5,144 22,700 21,989 7,128 - 7,128 14,861 32%
Services & Charges
Professional Services 139,573 151,673 150,000 256,289 192,618 - 192,618 63,670 75%
Printing & Advertising 3,520 1,872 8,535 9,567 5,897 - 5,897 3,670 62%
Education & Training 7,953 1,500 21,000 2,800 1,157 - 1,157 1,643 41%
Travel 9,682 3,762 15,250 5,273 3,986 - 3,986 1,287 76%
Repairs & Maintenance 4,840 5,718 26,500 25,500 5,931 - 5,931 19,569 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 11,024 - 11,024 8,917 55%
Total Services & Charges 199,530 187,788 251,468 328,253 225,158 - 225,158 103,095 69%
Operating Expenditures 2,358,855 2,461,216 2,736,225 2,812,299 2,556,460 - 2,556,460 255,839 91%
Interfund Allocations 365,366 418,440 567,032 567,032 567,032 - 567,032 - 100%
Total Expenditures 2,724,221 2,879,656 3,303,257 3,379,331 3,123,492 - 3,123,492 255,839 92%
Revenue
Licenses & Permits 160,730 161,952 127,000 127,000 122,575 122,575 4,425 97%
Charges for Services 136,717 415,210 192,000 192,000 192,000 192,000 - 100%
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 1,449,233 1,449,233 - 100%
Total Revenue 1,707,827 2,035,075 1,773,233 1,773,233 1,770,209 1,770,209 3,024 100%
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.
48
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 45,231 - 45,231 40,317 53%
Fringe Benefits 26,572 27,950 28,965 28,965 14,506 - 14,506 14,459 50%
Total Personnel 107,643 113,634 114,513 114,513 59,737 - 59,737 54,776 52%
Supplies 3,934 23,361 1,250 3,838 534 - 534 3,305 14%
Services & Charges
Professional Services 37,201 74,584 53,000 25,882 5,890 - 5,890 19,992 23%
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 39,119 10,025 - 10,025 29,094 26%
Operating Expenditures 152,485 224,425 179,000 157,470 70,295 - 70,295 87,175 45%
Capital - - - - - - - - -
Interfund Allocations 19,234 9,740 20,146 20,146 20,146 - 20,146 - 100%
Total Expenditures 171,719 234,165 199,146 177,616 90,441 - 90,441 87,175 51%
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).
49
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 244,129 225,247 263,032 213,032 166,836 - 166,836 46,196 78%
Fringe Benefits 40,651 37,207 57,140 57,140 28,717 - 28,717 28,423 50%
Total Personnel 284,780 262,454 320,172 270,172 195,554 - 195,554 74,619 72%
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 78,418 22,862 - 22,862 55,556 29%
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 80,364 24,207 - 24,207 56,157 30%
Total Expenditures 357,600 307,799 417,483 378,886 222,663 - 222,663 156,223 59%
Revenue
Intergov./ Grants 117,240 176,231 177,238 184,811 184,811 184,811 - 100%
Interfund Transfers In 135,000 105,000 120,000 120,000 120,000 120,000 - 100%
Total Revenue 252,240 281,231 297,238 304,811 304,811 304,811 - 100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential efficiency, health, and safety program staffed by 10 full-time AmeriCorps
members. This is a division of the Department of Public Works and works directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety issues.
- Hold public workshops and education events.
This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and 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.
50
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 16,379,544 16,370,447 - 16,370,447 9,097 100%
Fringe Benefits 5,275,228 5,423,162 5,468,221 5,776,221 5,728,486 - 5,728,486 47,735 99%
Total Personnel 22,493,452 20,986,615 22,095,865 22,155,765 22,098,933 - 22,098,933 56,832 100%
Supplies 905,823 767,165 1,152,960 1,048,166 955,573 - 955,573 92,592 91%
Services & Charges
Professional Services 657,704 765,305 710,000 713,592 495,799 - 495,799 217,793 69%
Printing & Advertising - 3,288 24,721 63,244 55,375 - 55,375 7,869 88%
Utilities 185,066 170,952 174,408 199,665 182,655 - 182,655 17,010 91%
Education & Training 350 426 - 60,175 56,136 - 56,136 4,039 93%
Travel 1,339 1,648 250 2,619 2,618 - 2,618 1 100%
Repairs & Maintenance 906,259 871,987 980,199 902,954 822,096 - 822,096 80,858 91%
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 19,118 11,075 - 11,075 8,043 58%
Other Services & Charges 252,846 272,619 349,908 375,038 344,841 - 344,841 30,197 92%
Total Services & Charges 2,149,511 2,234,781 2,439,408 2,479,327 2,113,516 - 2,113,516 365,812 85%
Operating Expenditures 25,548,786 23,988,561 25,688,233 25,683,257 25,168,022 - 25,168,022 515,236 98%
Capital 102,885 - - - - - - - -
Interfund
Interfund Allocations 4,333,272 3,651,431 4,863,457 4,863,457 4,863,457 - 4,863,457 - 100%
Interfund Transfers Out 26,423 - - - - - - - -
Interfund Total 4,359,695 3,651,431 4,863,457 4,863,457 4,863,457 - 4,863,457 - 100%
Total Expenditures 30,011,366 27,639,992 30,551,690 30,546,714 30,031,479 - 30,031,479 515,236 98%
Revenue
Intergov./ Grants - - - 210,402 210,402 210,402 - 100%
Charges for Services - 8,316 - - - - - -
Other Income 613,356 655,931 457,000 331,716 338,317 338,317 (6,601) 102%
Donations - - 7,500 - - - - -
Interfund Transfers In - 1,547,272 - - - - - -
Total Revenue 613,356 2,211,518 464,500 542,118 548,719 548,719 (6,601) 101%
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).
51
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 395,207 463,759 463,859 346,190 - 346,190 117,669 75%
Fringe Benefits - 142,250 167,982 167,982 118,776 - 118,776 49,206 71%
Total Personnel - 537,456 631,741 631,841 464,966 - 464,966 166,875 74%
Supplies - 15,373 17,000 19,663 15,138 - 15,138 4,525 77%
Services & Charges
Professional Services - 8 - - - - - - -
Printing & Advertising - - - - - - - - -
Education & Training - - - - - - - - -
Travel - - - - - - - - -
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - 8 - - - - - - -
Operating Expenditures - 552,838 648,741 651,504 480,105 - 480,105 171,400 74%
Interfund Allocations - - 148,571 148,571 148,571 - 148,571 - 100%
Total Expenditures - 552,838 797,312 800,075 628,676 - 628,676 171,400 79%
Revenue
Charges for Services - 7,756 - 26,170 26,169 26,169 1 100%
Total Revenue - 7,756 - 26,170 26,169 26,169 1 100%
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.
52
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 16,031,089 15,905,583 - 15,905,583 125,506 99%
Fringe Benefits 3,938,049 5,397,609 5,452,133 5,647,334 5,621,419 - 5,621,419 25,915 100%
Total Personnel 16,822,632 21,771,825 21,578,423 21,678,423 21,527,001 - 21,527,001 151,421 99%
Supplies 585,336 591,801 666,391 630,350 592,256 - 592,256 38,095 94%
Services & Charges
Professional Services 294,517 233,686 204,000 361,189 351,832 - 351,832 9,357 97%
Printing & Advertising - 2,063 22,214 2,142 2,040 - 2,040 102 95%
Utilities 287,600 293,257 340,000 301,100 271,750 - 271,750 29,350 90%
Education & Training 51,604 67,844 73,000 84,796 79,268 - 79,268 5,527 93%
Travel 38,139 6,318 20,500 14,074 12,979 - 12,979 1,096 92%
Repairs & Maintenance 1,042,780 1,159,796 1,032,000 1,025,973 992,999 - 992,999 32,974 97%
Other Services & Charges 5,702 39,047 38,500 61,581 50,324 - 50,324 11,257 82%
Total Services & Charges 1,720,342 1,802,010 1,730,214 1,850,854 1,761,191 - 1,761,191 89,663 95%
Operating Expenditures 19,128,311 24,165,636 23,975,028 24,159,627 23,880,448 - 23,880,448 279,179 99%
Interfund
Interfund Allocations 1,979,778 1,890,530 2,493,373 2,493,373 2,493,373 - 2,493,373 - 100%
Interfund Transfers Out 608,052 - - - - - - - -
Interfund Total 2,587,830 1,890,530 2,493,373 2,493,373 2,493,373 - 2,493,373 - 100%
Total Expenditures 21,716,141 26,056,166 26,468,401 26,653,000 26,373,821 - 26,373,821 279,179 99%
Revenue
Charges for Services 409 337 4,500 4,500 340 340 4,160 8%
Intergov./ Grants 302,484 14,866 - 94,668 94,668 94,668 - 100%
Licenses & Permits - 19,227 24,000 24,000 23,137 23,137 863 96%
Donations 345 420 87,800 - - - - -
Other Income 11,447 6,033 1,000 1,000 20,678 20,678 (19,678) 2068%
Interfund Transfers In - 3,474,135 707,215 607,079 607,079 607,079 - 100%
Total Revenue 314,685 3,515,018 824,515 731,247 745,902 745,902 (14,655) 102%
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).
53
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 138,124 150,859 146,259 146,217 - 146,217 42 100%
Fringe Benefits - 75,881 75,932 80,532 79,326 - 79,326 1,206 99%
Total Personnel - 214,005 226,791 226,791 225,543 - 225,543 1,248 99%
Supplies - 232,073 332,900 395,378 387,434 - 387,434 7,944 98%
Services & Charges
Professional Services - 14,058 80,610 39,735 22,033 - 22,033 17,702 55%
Printing & Advertising - 220 12,200 200 - - - 200 0%
Education & Training - 66,239 4,000 14,000 7,912 - 7,912 6,088 57%
Travel - - - - - - - - -
Repairs & Maintenance - 2,640 133,600 22,600 3,704 - 3,704 18,896 16%
Other Services & Charges - 52,907 20,000 74,000 64,153 - 64,153 9,847 87%
Total Services & Charges - 136,065 250,410 150,535 97,802 - 97,802 52,733 65%
Operating Expenditures - 582,143 810,101 772,704 710,778 - 710,778 61,925 92%
Interfund Allocations - 10,159 - - - - - - -
Total Expenditures - 592,302 810,101 772,704 710,778 - 710,778 61,925 92%
Revenue
Charges for Services - 3,491,328 3,593,000 4,055,368 4,195,362 4,195,362 (139,994) 103%
Fines, Forfeitures, and Fees - - - - 11 11 (11) -
Other Income - 186 - - 588 588 (588) -
Total Revenue - 3,491,515 3,593,000 4,055,368 4,195,961 4,195,961 (140,593) 103%
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.
54
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 16,370 13,287 - 13,287 3,083 81%
Services & Charges
Utilities - 5,729 33,000 23,000 18,331 - 18,331 4,669 80%
Repairs & Maintenance - 10,605 110,000 1,000 635 - 635 365 63%
Total Services & Charges - 16,334 143,000 24,000 18,966 - 18,966 5,034 79%
Operating Expenditures - 30,175 148,000 40,370 32,253 - 32,253 8,117 80%
Total Expenditures - 30,175 148,000 40,370 32,253 - 32,253 8,117 80%
Revenue
Charges for Services - 1,050 50,000 50,000 0 0 50,000 0%
Total Revenue - 1,050 50,000 50,000 0 0 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).
55
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 381,917 285,767 539,806 539,806 430,859 - 430,859 108,947 80%
Fringe Benefits 147,033 131,601 230,491 231,051 200,379 - 200,379 30,672 87%
Total Personnel 528,950 417,368 770,297 770,857 631,239 - 631,239 139,619 82%
Supplies 20,954 22,110 25,000 32,765 29,271 - 29,271 3,494 89%
Services & Charges
Professional Services 2,160 2,518 10,200 8,261 1,650 - 1,650 6,611 20%
Printing & Advertising 43,730 15,702 60,000 40,976 14,150 - 14,150 26,825 35%
Utilities 128,031 112,645 139,100 139,100 110,532 - 110,532 28,568 79%
Education & Training 2,938 - - 3,224 3,224 - 3,224 - 100%
Travel 5,648 1,469 - 3,627 3,626 - 3,626 1 100%
Repairs & Maintenance 85,650 34,268 100,000 73,579 61,776 - 61,776 11,803 84%
Other Services & Charges 10,358 11,433 18,350 21,250 12,862 - 12,862 8,388 61%
Total Services & Charges 278,515 178,034 327,650 290,016 207,820 - 207,820 82,196 72%
Operating Expenditures 828,418 617,512 1,122,947 1,093,638 868,330 - 868,330 225,309 79%
Capital 22,230 - - - - - - - -
Interfund
Interfund Allocations 240,405 210,875 237,973 237,973 237,973 - 237,973 - 100%
Interfund Transfers Out - 175,579 - - - - - - -
Interfund Total 240,405 386,454 237,973 237,973 237,973 - 237,973 - 100%
Total Expenditures 1,091,053 1,003,966 1,360,920 1,331,611 1,106,303 - 1,106,303 225,309 83%
Revenue
Charges for Services 1,220,096 317,745 700,000 672,023 654,679 654,679 17,344 97%
Intergov./ Grants - - - 992,163 992,163 992,163 - 100%
Other Income 46,536 5,930 25,000 13,817 2,864 2,864 10,953 21%
Interfund Allocation Reimb - 40,118 86,746 86,746 86,746 86,746 - 100%
Interfund Transfers In - 55,367 - - - - - -
Total Revenue 1,266,632 419,160 811,746 1,764,749 1,736,453 1,736,453 28,297 98%
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.
56
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 1,626 - 1,626 3,374 33%
Services & Charges
Printing & Advertising 21,346 3,693 - 300 - - - 300 0%
Utilities 88,730 80,505 92,000 92,000 71,095 - 71,095 20,905 77%
Repairs & Maintenance 54,179 26,223 61,000 52,416 23,356 - 23,356 29,060 45%
Other Services & Charges 2,181 5,539 14,640 9,880 8,062 - 8,062 1,818 82%
Total Services & Charges 166,436 115,959 167,640 154,596 102,514 - 102,514 52,083 66%
Operating Expenditures 309,899 177,777 172,640 159,596 104,140 - 104,140 55,457 65%
Interfund Allocations 48,511 43,637 45,407 45,407 45,407 - 45,407 - 100%
Total Expenditures 358,410 221,414 218,047 205,003 149,547 - 149,547 55,457 73%
Revenue
Charges for Services 197,585 88,843 42,000 142,400 122,575 122,575 19,825 86%
Other Income 18,694 4,966 100,400 - - - - -
Total Revenue 216,280 93,809 142,400 142,400 122,575 122,575 19,825 86%
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.
57
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 3,204,129 3,204,129 3,204,129 - 100%
Intergov./ Grants - - - 123,272 123,272 123,272 - 100%
Licenses & Permits 3,150 300 3,000 3,000 1,975 1,975 1,025 66%
Charges for Services 253,301 290,475 232,670 232,670 224,847 224,847 7,823 97%
Interest Earnings 165,725 39,751 26,878 26,878 23,518 23,518 3,360 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 138,150 149,020 150,163 150,163 150,163 150,163 - 100%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 3,500,000 3,500,000 - 100%
Total Revenue 7,663,825 10,238,117 6,959,261 8,153,438 8,159,765 8,159,765 (6,327) 100%
Expenditures by Activity
Streets / Traffic & Lighting 9,441,018 7,154,221 7,146,111 9,035,887 8,652,023 - 8,652,023 383,864 96%
Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,442,556 1,320,264 - 1,320,264 122,292 92%
Total Expenditures 10,935,727 8,356,994 8,626,401 10,478,443 9,972,287 - 9,972,287 506,156 95%
Expenditures by Type
Personnel
Salaries & Wages 2,602,952 2,715,345 2,994,880 2,980,876 2,826,835 - 2,826,835 154,041 95%
Fringe Benefits 970,717 1,138,382 1,240,258 1,248,262 1,168,166 - 1,168,166 80,096 94%
Total Personnel 3,573,668 3,853,726 4,235,138 4,229,138 3,995,001 - 3,995,001 234,137 94%
Supplies 1,080,335 1,065,253 764,833 1,010,352 898,714 - 898,714 111,638 89%
Services & Charges
Professional Services 645,007 255,097 483,476 393,612 389,410 - 389,410 4,203 99%
Printing & Advertising 222 194 3,250 3,058 771 - 771 2,287 25%
Utilities 49,037 44,364 48,231 53,521 41,299 - 41,299 12,222 77%
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 424,771 699,746 555,941 686,722 637,358 - 637,358 49,364 93%
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 177,033 165,904 128,070 127,040 102,368 - 102,368 24,672 81%
Total Services & Charges 2,089,129 1,800,187 2,206,674 2,248,118 2,087,736 - 2,087,736 160,383 93%
Operating Expenditures 6,743,132 6,719,167 7,206,645 7,487,607 6,981,451 - 6,981,451 506,158 93%
Capital 64,316 102,840 - 1,571,080 1,571,080 - 1,571,080 - 100%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,419,756 - 1,419,756 - 100%
Interfund Transfers Out 2,500,000 - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,419,756 - 1,419,756 - 100%
Total Expenditures 10,935,727 8,356,994 8,626,401 10,478,443 9,972,287 - 9,972,287 506,158 95%
Net Surplus / (Deficit) (3,271,902) 1,881,123 (1,667,140) (2,325,005) (1,812,522) (1,812,522)
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 4,282,815 4,772,416
Cash Reserves Target 2,733,932 2,089,248 2,619,611
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: 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 Streets is Unit 211, a 24/7 response vehicle that works with the South Bend Police and Fire Departments for emergencies. | Traffic
& Lighting: Maintains traffic signs, signals, and city-owned streetlights. Not only does this office provide traffic control in construction areas for Streets & Sewers, but Traffic & Lighting
also works with the South Bend Police Depat to provide traffic control for special events in the city, setting up traffic control for events. Additionally, it 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. 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. Tax revenues are not keeping pace with expenses. 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).
Personnel - The personnel budget in this fund includes the wages and benefits of 59 full-time employees and part-time & seasonal workers as well. | Supplies - The supplies budget is for
the procurement of street paving materials and materials needed to repair and replace street and traffic lights and signs. It also includes operating supplies such as fuel for vehicles, small
tools & equipment, uniforms, and road salt. | Services - The repair & maintenance budget includes R&M for vehicles, equipment, and buildings. The professional services budget includes
funding for contracted paving of curbs & sidewalks. The utilities budget includes 50% of the costs of electric, natural gas, and water for the Public Works Service Center. The other 50% is
paid for by the Sewers subdivision which is budgeted in the Sewage Works Operations Fund (#641). | Capital - The capital budget includes capital lease purchases of vehicles and
equipment for the Streets and Traffic & Lighting operations.
58
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 3,204,129 3,204,129 3,204,129 - 100%
Interest Earnings 15,007 12,589 187 9,704 9,704 9,704 - 100%
Total Revenue 3,224,058 2,997,747 3,041,437 3,213,833 3,213,833 3,213,833 - 100%
Expenditures by Type
Personnel
Salaries & Wages 290,561 221,144 353,095 359,095 247,754 - 247,754 111,341 69%
Fringe Benefits 148,185 103,529 140,277 140,277 110,873 - 110,873 29,405 79%
Total Personnel 438,746 324,673 493,372 499,372 358,626 - 358,626 140,746 72%
Supplies 1,355,841 1,165,290 1,189,768 1,136,317 1,099,093 - 1,099,093 37,224 97%
Services & Charges
Professional Services - - - 250,000 249,700 - 249,700 300 100%
Repairs & Maintenance 774,629 1,042,462 1,358,110 984,302 568,445 - 568,445 415,857 58%
Total Services & Charges 774,629 1,042,462 1,358,110 1,234,302 818,145 - 818,145 416,157 66%
Capital - - - 15,800 15,800 - 15,800 - 100%
Total Expenditures 2,569,216 2,532,426 3,041,250 2,885,791 2,291,664 - 2,291,664 594,127 79%
Net Surplus / (Deficit)654,842 465,321 187 328,042 922,169 922,169
Beginning Cash Balance - 650,402 1,126,297
Cash Adjustments (4,440) 10,574 -
Ending Cash Balance 650,402 1,126,297 1,454,339 2,042,332
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 Indiana 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. 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
59
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 6,408,258 6,408,258 6,408,258 - 100%
Intergov./ Grants - - - 123,272 123,272 123,272 - 100%
Licenses & Permits 3,150 300 3,000 3,000 1,975 1,975 1,025 66%
Charges for Services 253,301 290,475 232,670 232,670 224,847 224,847 7,823 97%
Interest Earnings 180,733 52,340 27,065 36,582 33,222 33,222 3,360 91%
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 138,150 149,020 150,163 150,163 150,163 150,163 - 100%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 3,500,000 3,500,000 - 100%
Total Revenue 10,887,884 13,235,863 10,000,698 11,367,271 11,373,598 11,373,598 (6,327) 100%
Expenditures by Fund
Motor Vehicle Highway (#202)10,935,727 8,356,994 8,626,401 10,478,443 9,972,287 - 9,972,287 506,156 95%
MVH Restricted (#266)2,569,216 2,532,426 3,041,250 2,885,791 2,291,664 - 2,291,664 594,127 79%
Total Expenditures 13,504,943 10,889,419 11,667,651 13,364,235 12,263,951 - 12,263,951 1,100,283 92%
Expenditures by Activity
Streets / Traffic & Lighting 12,010,234 9,686,646 10,187,361 11,921,678 10,943,687 - 10,943,687 977,992 92%
Curb & Sidewalk Program 1,494,709 1,202,773 1,480,290 1,442,556 1,320,264 - 1,320,264 122,292 92%
Total Expenditures 13,504,943 10,889,419 11,667,651 13,364,235 12,263,951 - 12,263,951 1,100,284 92%
Expenditures by Type
Personnel
Salaries & Wages 2,893,512 2,936,488 3,347,975 3,339,971 3,074,589 - 3,074,589 265,382 92%
Fringe Benefits 1,118,902 1,241,911 1,380,535 1,388,539 1,279,038 - 1,279,038 109,501 92%
Total Personnel 4,012,414 4,178,400 4,728,510 4,728,510 4,353,627 - 4,353,627 374,883 92%
Supplies 2,436,176 2,230,544 1,954,601 2,146,669 1,997,807 - 1,997,807 148,862 93%
Services & Charges
Professional Services 645,007 255,097 483,476 643,612 639,109 - 639,109 4,503 99%
Printing & Advertising 222 194 3,250 3,058 771 - 771 2,287 25%
Utilities 49,037 44,364 48,231 53,521 41,299 - 41,299 12,222 77%
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 1,671,025 1,205,803 - 1,205,803 465,221 72%
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 177,033 165,904 128,070 127,040 102,368 - 102,368 24,672 81%
Total Services & Charges 2,863,758 2,842,649 3,564,784 3,482,420 2,905,881 - 2,905,881 576,540 83%
Operating Expenditures 9,312,348 9,251,592 10,247,895 10,357,599 9,257,315 - 9,257,315 1,100,285 89%
Capital 64,316 102,840 - 1,586,880 1,586,880 - 1,586,880 - 100%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,419,756 - 1,419,756 - 100%
Interfund Transfers Out 2,500,000 - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,419,756 - 1,419,756 - 100%
Total Expenditures 13,504,943 10,889,419 11,667,651 13,364,235 12,263,951 - 12,263,951 1,100,285 92%
Net Surplus / (Deficit)(2,617,060) 2,346,444 (1,666,953) (1,996,964) (890,352) (890,352)
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 5,737,153 6,814,748
Motor Vehicle Highway Budget Summary - Fund 202 & 266
This summary shows the combined Motor Vehicle Highway (MVH) Fund and MVH Restricted Fund. These funds account 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.
For the purposes of reporting to the State of Indiana, these funds are combined; however, their accounting must be kept separate based on the directive put forth by the Indiana 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.
60
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 1,939,498 1,939,498 1,939,498 - 100%
Intergov./ Grants 117,020 101,082 350,000 670,528 670,528 670,528 - 100%
Interest Earnings 132,553 43,781 7,007 18,850 18,850 18,850 - 100%
Other Income 38,375 18,968 - - - - - -
Interfund Transfers In 2,500,000 - - - - - - -
Total Revenue 4,646,528 1,945,448 1,896,469 2,628,876 2,628,875 2,628,875 - 100%
Expenditures by Type
Supplies 63,646 4,468 350,000 367,364 367,364 - 367,364 - 100%
Services & Charges
Professional Services 175,032 200,078 80,000 596,651 459,207 - 459,207 137,444 77%
Repairs & Maintenance 376,289 795,967 - 660,650 534,977 - 534,977 125,673 81%
Other Services & Charges 5,000 2,094 15,000 15,000 8,202 - 8,202 6,798 55%
Total Services & Charges 556,321 998,139 95,000 1,272,301 1,002,386 - 1,002,386 269,915 79%
Capital 2,095,286 1,552,078 300,000 612,685 543,198 - 543,198 69,488 89%
Interfund Transfers Out 617,569 1,000,000 2,000,000 2,000,000 2,000,000 - 2,000,000 - 100%
Total Expenditures 3,332,822 3,554,685 2,745,000 4,252,350 3,912,948 - 3,912,948 339,403 92%
Net Surplus / (Deficit)1,313,706 (1,609,236) (848,531) (1,623,474) (1,284,072) (1,284,072)
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 2,009,409 2,349,376
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 Local Income Tax Economic Development 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 issued an infrastructure bond to fund city-wide street improvements. As a result, some of the outsourced paving expenses typically budgeted for in this fund were
moved to the 2021 Infrastructure Bond Capital Fund (#455).
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 was suspended in 2021 and the matching portion was covered by the 2021 Infrastructure Bond Capital Fund (#455). In 2022, this fund will resume
the $1,000,000 matching transfer.
Cash Reserves Target
No reserve requirement
61
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 1,469 1,469 1,469 - 100%
Other Income 92,453 - - 1,500 1,500 1,500 - 100%
Total Revenue 103,375 145,354 129 2,969 2,969 2,969 - 100%
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 - 46,509 20,166 - 20,166 26,343 43%
Total Expenditures 691,494 49,793 - 152,513 23,927 - 23,927 128,585 16%
Net Surplus / (Deficit)(588,119) 95,560 129 (149,544) (20,958) (20,958)
Beginning Cash Balance 757,509 170,735 266,588
Cash Adjustments 1,345 293 -
Ending Cash Balance 170,735 266,588 117,044 245,630
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
62
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 4,832 4,832 (822) 120%
Other Income - - - - - - - -
Interfund Transfers In 553,253 1,522,365 1,000,000 1,000,000 1,000,000 1,000,000 - 100%
Total Revenue 1,116,972 2,632,372 2,000,010 2,145,182 1,795,904 1,795,904 349,278 84%
Expenditures by Type
Services & Charges
Repairs & Maintenance 996,856 1,691,081 2,000,000 2,497,142 2,482,521 - 2,482,521 14,621 99%
Other Services & Charges - - - - - - - - -
Total Services & Charges 996,856 1,691,081 2,000,000 2,497,142 2,482,521 - 2,482,521 14,621 99%
Capital - - - - - - - - -
Total Expenditures 996,856 1,691,081 2,000,000 2,497,142 2,482,521 - 2,482,521 14,621 99%
Net Surplus / (Deficit)120,116 941,291 10 (351,960) (686,618) (686,618)
Beginning Cash Balance 329,373 449,431 1,391,493
Cash Adjustments (58) 770 -
Ending Cash Balance 449,431 1,391,493 1,039,532 704,875
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 its first Community Crossings matching grant from INDOT for $1 million.
The City's matching portion is covered by interfund transfers from other City funds. The transfers have come from the following funds: 2017 - $1 million - LOIT 2016 Special
Distribution Fund (#257) | 2018 - $670,000 - LOIT 2016 Special Distribution Fund (#257) | 2019 - $553,253 - Local Road & Street Fund (#251) | 2020 - $1 million - Local Road &
Street Fund (#251), $522,365 - Major Moves Construction Fund (#412) | 2021 - $1 million - 2021 Infrastructure Bonds Fund (#455)
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 the 2021 Infrastructure Bonds Fund (#455) in 2021. 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
63
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - 84,756 84,756 84,756 - 100%
Interest Earnings 69,658 17,411 7,533 9,556 9,556 9,556 - 100%
Other Income 584,181 493,328 493,329 493,329 493,328 493,328 1 100%
Total Revenue 653,840 511,407 500,862 587,641 587,639 587,639 1 100%
Expenditures by Type
Supplies - - 450,000 - - - - - -
Services & Charges
Professional Services 1,502 108,890 - 57,027 57,027 - 57,027 - 100%
Repairs & Maintenance 710,820 44,201 - 97,898 - - - 97,898 0%
Total Services & Charges 712,322 153,090 - 154,925 57,027 - 57,027 97,898 37%
Capital 513,712 649,253 - 102,896 27,855 - 27,855 75,041 27%
Interfund Transfers Out - 522,365 - - - - - - -
Total Expenditures 1,226,034 1,324,708 450,000 257,821 84,882 - 84,882 172,939 33%
Net Surplus / (Deficit)(572,194) (813,301) 50,862 329,820 502,758 502,758
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 1,716,256 1,889,193
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.
For 2021, $450,000 was budgeted for the Streets Division to use for street paving materials. The 2021 amended budget includes open purchase orders carried forward from 2020 for
active capital improvement projects.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
64
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 - - - 21,221 21,221 21,221 - 100%
Interfund Transfers In - - - 8,601,026 8,601,026 8,601,026 - 100%
Total Revenue - - - 8,622,247 8,622,248 8,622,248 - 100%
Expenditures by Type
Capital - - - 3,785,766 3,785,766 - 3,785,766 - 100%
Interfund Transfers Out - - - 1,000,000 1,000,000 - 1,000,000 - 100%
Total Expenditures - - - 4,785,766 4,785,766 - 4,785,766 - 100%
Net Surplus / (Deficit)- - - 3,836,481 3,836,482 3,836,482
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 3,836,481 3,836,482
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).
65
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 5,517,178 6,092,214 6,092,214 (575,036) 110%
Interest Earnings 12,252 2,362 - 781 781 781 - 100%
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 1,796,371 1,796,371 (296,371) 120%
Total Revenue 5,489,395 6,007,008 6,516,737 7,064,807 7,939,316 7,939,316 (874,510) 112%
Expenditures by Type
Personnel
Salaries & Wages 1,030,068 1,151,775 1,146,617 1,146,557 1,116,262 - 1,116,262 30,295 97%
Fringe Benefits 421,865 491,924 521,476 491,536 450,803 - 450,803 40,733 92%
Total Personnel 1,451,934 1,643,699 1,668,093 1,638,093 1,567,066 - 1,567,066 71,028 96%
Supplies 254,413 328,387 472,330 443,892 314,035 - 314,035 129,857 71%
Services & Charges
Printing & Advertising - 504 5,193 4,193 4,106 - 4,106 87 98%
Education & Training 975 - 20,000 17,200 17,160 - 17,160 40 100%
Travel 1,137 - 9,900 - - - - - -
Repairs & Maintenance 810,289 1,156,210 995,000 1,263,000 1,249,530 - 1,249,530 13,470 99%
Debt Service Principal - - - 250,000 250,000 - 250,000 - 100%
Other Services & Charges 998,584 1,199,086 1,114,933 1,154,679 1,151,364 - 1,151,364 3,315 100%
Total Services & Charges 1,810,984 2,355,800 2,145,026 2,689,072 2,672,159 - 2,672,159 16,912 99%
Operating Expenditures 3,517,330 4,327,885 4,285,449 4,771,057 4,553,260 - 4,553,260 217,797 95%
Interfund
Interfund Allocations 998,406 958,978 1,185,129 1,185,129 1,185,129 - 1,185,129 - 100%
Interfund Transfers Out 1,053,026 979,213 1,065,255 990,255 867,967 - 867,967 122,288 88%
Total Interfund 2,051,432 1,938,191 2,250,384 2,175,384 2,053,096 - 2,053,096 122,288 94%
Total Expenditures 5,568,762 6,266,076 6,535,833 6,946,441 6,606,356 - 6,606,356 340,085 95%
Net Surplus / (Deficit)(79,367) (259,069) (19,096) 118,366 1,332,960 1,332,960
Beginning Cash Balance 525,571 449,145 87,032
Cash Adjustments 2,941 (103,044) -
Ending Cash Balance 449,145 87,032 205,399 906,471
Cash Reserves Target 556,876 626,608 694,644
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 most recent rate increases
were in 2008 (ordinance no. 9861-08), 2017 (ordinance no. 10400-15), and 2021 (ordinance no. 10797-21). 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.
The personnel budget includes the wages and benefits for twenty-four (24) full-time employees and a small budget for one (1) part-time employee. The supplies budget includes fuel for
the trash trucks, trash and yard waste totes, uniforms, and other small operating supplies. The repair & maintenance budget includes R&M for the trash trucks. The majority of the
budget for other charges & services is for landfill costs. Landfill costs continue to rise.
Solid Waste's capital needs are tracked in a separate capital fund (#611). Funds are transferred to capital fund as needed for the payment of debt service payments for capital leases. The
City purchases new trash trucks through 5-year capital leases.
Cash Reserves Target
10% of Annual expenditures
66
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 34 34 (11) 148%
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 1,626,271 1,626,271 197,277 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 - 354,135 354,135 - 354,135 - 100%
Total Expenditures 1,038,004 1,032,069 1,065,255 1,419,390 1,235,235 - 1,235,235 184,156 87%
Net Surplus / (Deficit)20,445 323,090 - 404,158 391,036 391,036
Beginning Cash Balance 44,494 64,925 388,126
Cash Adjustments (15) 111 -
Ending Cash Balance 64,925 388,126 792,284 779,163
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for capital expenditures and debt service related to the Solid Waste Division of the Department of Public Works. Some equipment is purchased
through capital leases which are usually paid off over 5 years.
This fund receives interfund transfers from the Solid Waste Operations Fund (#610) to cover expenditures as needed.
Over the next five years, Solid Waste plans to replace older trucks with side-load dedicated units, replacing about two trucks a year. These trucks will be purchased with capital lease
proceeds and paid off over a 5-year period. The principal and interest expense budgeted is for capital lease payments for the trucks.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
67
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 19,423,624 19,423,624 (654,971) 103%
Interest Earnings 89,938 29,477 21,605 28,409 28,409 28,409 - 100%
Other Income 37,155 30,256 42,500 54,241 23,582 23,582 30,660 43%
Interfund Allocation Reimb 1,734,889 1,788,327 1,856,424 1,856,424 1,856,424 1,856,424 - 100%
Interfund Transfers In 159,826 83,727 103,534 103,534 656,984 656,984 (553,450) 635%
Total Revenue 20,450,225 21,461,793 20,792,716 20,811,261 21,989,022 21,989,022 (1,177,761) 106%
Expenditures by Type
Personnel
Salaries & Wages 3,287,529 3,387,258 3,694,444 3,661,444 3,192,897 - 3,192,897 468,547 87%
Fringe Benefits 1,287,012 1,442,985 1,532,758 1,532,758 1,353,254 - 1,353,254 179,504 88%
Total Personnel 4,574,540 4,830,243 5,227,202 5,194,202 4,546,151 - 4,546,151 648,051 88%
Supplies 1,499,242 1,266,625 1,430,772 1,214,765 1,039,704 - 1,039,704 175,062 86%
Services & Charges
Professional Services 891,024 850,848 676,560 855,781 749,968 - 749,968 105,813 88%
Printing & Advertising 1,165 2,209 10,359 5,779 2,029 - 2,029 3,750 35%
Utilities 769,708 752,924 823,700 831,450 774,893 - 774,893 56,557 93%
Education & Training 10,627 10,322 32,675 35,475 20,142 - 20,142 15,333 57%
Travel 2,386 2,754 18,750 3,750 - - - 3,750 0%
Repairs & Maintenance 321,740 388,841 475,200 564,673 465,164 - 465,164 99,509 82%
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 3,346,322 2,947,701 - 2,947,701 398,621 88%
Total Services & Charges 5,425,081 5,522,862 5,881,860 5,947,967 5,264,631 - 5,264,631 683,335 89%
Operating Expenditures 11,498,863 11,619,730 12,539,834 12,356,935 10,850,486 - 10,850,486 1,506,448 88%
Interfund
Interfund Allocations 1,979,352 2,184,334 2,267,793 2,267,793 2,267,793 - 2,267,793 - 100%
PILOT 1,662,624 1,629,442 1,611,201 1,611,201 1,611,201 - 1,611,201 - 100%
Interfund Transfers Out 5,539,552 5,166,931 4,954,548 4,954,548 4,951,702 - 4,951,702 2,846 100%
Total Interfund 9,181,528 8,980,707 8,833,542 8,833,542 8,830,696 - 8,830,696 2,846 100%
Total Expenditures 20,680,391 20,600,437 21,373,376 21,190,477 19,681,182 - 19,681,182 1,509,294 93%
Net Surplus / (Deficit)(230,166) 861,356 (580,660) (379,216) 2,307,840 2,307,840
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 4,461,511 6,550,457
Cash Reserves Target 1,034,020 1,030,022 1,059,524
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 revenues and operational expenses of the City-owned water utility. The water utility is run by the Water Works Division of the Department
of Public Works. This fund also provides the monies for debt service obligations and capital improvements through transfer of monies to other water utility funds.
The general source of the water utility's revenue comes from the water service that is provided to its customers. The last rate increase was approved in 2021 (ordinance no. 10797-21).
The purpose of the comprehensive rate adjustment is to provide a multi-year plan that meets the operational and capital needs of the utilities, gradually adjusting rates to generate
sufficient cash flow. Changes to water rates are subject to approval of the Indiana Utility Regulatory Commission (IURC). Other Income consists of reimbursements and other
miscellaneous type sales. Interfund Allocation Reimbursement consists of the Utility Customer Service Allocation, which allocates the operational costs of the customer service
department to benefiting operations including Sewage Works (Fund #641), Solid Waste (Fund #610), and Project ReLeaf (Fund #655); and the Payroll Cost Allocation, which allocates
a specified position’s salaries & benefits between the divisions its serves. This fund also receives interest earnings from the other water utility funds (#624, 625, 626 and 629) for interest
earned on cash balances in those funds that is 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. The supplies budget includes inventory such as replacement parts for water mains and hydrants, repair & maintenance materials, concrete
supplies, water treatment chemicals, laboratory supplies, fuel for vehicles and equipment, hardware supplies such as small tools & equipment, office supplies, and other small operating
supplies. The repair & maintenance budget includes R&M for vehicles, equipment, buildings, and minor water infrastructure repairs. The utilities budget includes the costs of electric,
natural gas, and water for the Water Works Division's facilities and distribution sites. Professional services include well cleaning, electrical services, large meter testing, evaluation studies,
and more. Other charges & services includes various services associated with the utility's customer service billing and collections activities such as credit card processing fees, bill
production and mailing, and utility billing software charges. Other charges and services also includes budget for plumbing contractors for the Water Insurance Service Line Leak
Program. 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. Water Work's capital needs are tracked in a separate capital fund (#622).
Funds are transferred as needed to cover capital expenditures.
68
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 192,850 236,907 210,000 210,000 171,959 171,959 38,041 82%
Interest Earnings 90,537 51,626 59,877 50,372 50,372 50,372 - 100%
Other Income - 9,568 - 11,040 11,040 11,040 - 100%
Interfund Transfers In 3,241,000 3,862,000 3,373,000 3,373,000 3,373,000 3,373,000 - 100%
Total Revenue 3,524,387 4,160,101 3,642,877 3,644,412 3,606,371 3,606,371 38,041 99%
Expenditures by Type
Services & Charges
Professional Services 65,611 31,704 - 22,740 22,740 - 22,740 - 100%
Total Services & Charges 65,611 31,704 - 22,740 22,740 - 22,740 - 100%
Capital 1,147,043 726,784 2,573,000 2,993,416 1,511,591 - 1,511,591 1,481,825 50%
Total Expenditures 1,212,655 758,488 2,573,000 3,016,156 1,534,331 - 1,534,331 1,481,825 51%
Net Surplus / (Deficit)2,311,733 3,401,613 1,069,877 628,256 2,072,040 2,072,040
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 8,280,300 9,672,979
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2021 projects include: Previous projects include:
Equipment: $44,000
• (1) arrow board - $12,000
• (1) 12' cargo trailer - $12,000
• (1) trailer for shoring box - $10,000
• (1) long shoring utility trailer - $10,000
Vehicles: $429,000
• (3) mini cargo vans - $99,000
• (1) midsize car - $35,000
• (2) 4WD trucks - $70,000
• (1) 2WD truck w/tommy gate - $35,000
• (1) 4WD pickup truck with plow - $45,000
• (1) 4WD truck w/plow - $40,000
• (1) Dump truck - $150,000
Booster Pump Stations: $81,000
• Locust booster station - $62,000
• Topsfield booster station - $19,000
Mains: $867,000
• Water main, hydrant, and valve replacement
Edison Filtration Plant Rehabilitation: $822,000
Northwest Elevated Tank: $330,000
North Station Filtration Plant Rehabilitation: $672,000 (2020) / $950,000 (2019)
Upgrades and replacements include:
• outdated chlorine gas system
• scrubber chemical
• filter media
• raw water piping
• dehumidification system
• HVAC compressors
• outdated PLCs
• high service pumps
Pinhook Filtration Plant Rehabilitation: $771,000 (2020) / $2M overall budget
Project elements include:
• replacement of electronic actuator valves
• replacement of filter underdrains
• control panel and motor upgrades
• air handling system upgrades
• building roof repairs
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
This fund was established to account for acquiring, constructing, and improving water utility capital assets. Water utility capital assets include wells, reservoirs, transmission and
distribution mains, water meters, pumping equipment, treatment equipment, transportation equipment, and other general plant items.
This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover capital expenditures. This fund also receives revenue from a system
development fee: a one-time capital contribution charged to customers making a new connection to the water system.
Restricted cash accumulation beginning in 2018-2022 will fund the 2022 $4,000,000 exchange program.
69
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 7,493 7,493 9,888 43%
Total Revenue 39,720 11,222 17,381 17,381 7,493 7,493 9,888 43%
Expenditures
Interfund Transfers Out 34,076 16,448 17,381 17,381 7,493 - 7,493 9,888 43%
Total Expenditures 34,076 16,448 17,381 17,381 7,493 - 7,493 9,888 43%
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 1,279,314
Cash Reserves Target 1,287,448 1,263,319 1,263,319
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the
customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
100% cash reserves for customer deposits
70
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 2,818 2,818 21,451 12%
Interfund Transfers In 2,013,000 1,218,000 1,511,548 1,511,548 1,508,702 1,508,702 2,846 100%
Total Revenue 2,039,869 1,226,907 1,535,817 1,535,817 1,511,520 1,511,520 24,297 98%
Expenditures by Type
Services & Charges
Debt Service Principal 2,653,962 1,058,099 1,093,877 1,093,877 1,093,877 - 1,093,877 - 100%
Debt Service Interest & Fees 803,857 443,037 417,671 417,671 417,148 - 417,148 523 100%
Total Services & Charges 3,457,819 1,501,136 1,511,548 1,511,548 1,511,025 - 1,511,025 523 100%
Interfund Transfers Out 25,229 10,069 24,269 24,269 2,818 - 2,818 21,451 12%
Total Expenditures 3,483,048 1,511,205 1,535,817 1,535,817 1,513,843 - 1,513,843 21,974 99%
Net Surplus / (Deficit)(1,443,179) (284,298) - - (2,323) (2,323)
Beginning Cash Balance 1,726,068 286,131 2,323
Cash Adjustments 3,242 491 -
Ending Cash Balance 286,131 2,323 2,323 -
Cash Reserves Target 286,131 2,323 2,323
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for the payment of debt service obligations for Water Works, including bond principal and interest payments and paying agent fees.
This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover debt service obligations.
Current debt includes:
- 2012 Water Works Refunding Bonds, Refund 2002 - scheduled to retire on 1/1/23 with final payment being made in December 2022, (debt schedule #25)
- 2009 Water Works Improvements, State Revolving Fund - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #68)
- 2012 Water Works Revenue Bond - scheduled to retire on 1/1/33 with final payment being made in December 2032, (debt schedule #99)
- 2016 Water Works Refunding Bonds, Refund 2000 & 2006 - scheduled to retire on 1/1/27 with final payment being made in December 2026, (debt schedule #156)
- 2019 Amended Water Works Revenue Bonds of 2009, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
100% cash reserves per bond covenants
71
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 8,191 8,191 11,809 41%
Total Revenue 39,016 12,438 20,000 20,000 8,191 8,191 11,809 41%
Expenditures
Interfund Transfers Out 34,582 20,000 20,000 20,000 8,188 - 8,188 11,812 41%
Total Expenditures 34,582 20,000 20,000 20,000 8,188 - 8,188 11,812 41%
Net Surplus / (Deficit)4,434 (7,562) - - 4 4
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
72
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 17,168 17,168 24,716 41%
Interfund Transfers In 225,552 16,931 - - - - - -
Total Revenue 304,012 42,357 41,884 41,884 17,168 17,168 24,716 41%
Expenditures
Interfund Transfers Out 65,938 37,210 41,884 41,884 17,168 - 17,168 24,716 41%
Total Expenditures 65,938 37,210 41,884 41,884 17,168 - 17,168 24,716 41%
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 2,706,529
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Water Works Operations Fund (#620). This serves as fiscal protection
against the risk of revenue shortfalls, emergencies, and other economic risks that may impact the water utility's ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If this fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) will
transfer funds to increase the cash reserves.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (#620).
Cash Reserves Target
16.67% of annual operating expenses in Fund
620, net of transfers
73
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 652,271 672,463 645,105 661,350 697,338 697,338 (35,988) 105%
Interest Earnings 57,505 18,620 28,298 12,053 12,053 12,053 - 100%
Other Income 365 - - - - - - -
Total Revenue 710,141 691,083 673,403 673,403 709,391 709,391 (35,988) 105%
Expenditures by Type
Personnel
Salaries & Wages 108,341 116,128 115,953 119,690 119,441 - 119,441 249 100%
Fringe Benefits 44,267 51,106 48,395 57,258 52,566 - 52,566 4,692 92%
Total Personnel 152,608 167,234 164,348 176,948 172,007 - 172,007 4,941 97%
Supplies 29,334 26,545 38,475 62,179 34,659 - 34,659 27,520 56%
Services & Charges
Printing & Advertising - - 700 200 - - - 200 0%
Repairs & Maintenance 291,547 507,227 348,601 522,274 422,857 - 422,857 99,418 81%
Other Services & Charges 3,828 10,580 6,500 6,500 1,891 - 1,891 4,609 29%
Total Services & Charges 295,375 517,807 355,801 528,974 424,747 - 424,747 104,227 80%
Operating Expenditures 477,317 711,586 558,624 768,101 631,413 - 631,413 136,688 82%
Interfund Allocations 75,495 84,511 91,901 91,901 91,901 - 91,901 - 100%
Total Expenditures 552,812 796,097 650,525 860,002 723,314 - 723,314 136,688 84%
Net Surplus / (Deficit)157,329 (105,014) 22,878 (186,599) (13,923) (13,923)
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 2,003,861
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.
The personnel budget includes the wages and benefits for two (2) full-time employees. The supplies budget includes materials, uniforms, and other small operating supplies. The
majority of the repair & maintenance budget is for outside contracted work, with a small amount budgeted for equipment R&M.
Cash Reserves Target
25% of Annual expenditures
74
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 38,772,010 38,772,010 (1,703,385) 105%
Interest Earnings 387,785 80,803 38,711 69,545 69,545 69,545 - 100%
Other Income 93,446 36,100 5,142 273,760 276,595 276,595 (2,835) 101%
Interfund Allocation Reimb 421,463 446,759 449,895 449,895 449,895 449,895 - 100%
Interfund Transfers In 327,330 77,322 580,690 660,295 1,697,758 1,697,758 (1,037,463) 257%
Total Revenue 40,475,911 37,610,549 38,143,063 38,522,120 41,265,804 41,265,804 (2,743,683) 107%
Expenditures by Division
Sewers 5,790,685 5,816,750 6,429,160 7,642,660 6,803,434 - 6,803,434 839,226 89%
Concrete Crew 418,317 416,511 514,138 514,198 466,063 - 466,063 48,135 91%
Wastewater 32,455,408 33,360,472 33,924,271 32,515,706 29,353,258 - 29,353,258 3,162,448 90%
Organic Resources 1,609,596 1,587,652 1,498,179 1,485,842 1,326,459 - 1,326,459 159,384 89%
Total Expenditures 40,274,007 41,181,385 42,365,748 42,158,407 37,949,214 - 37,949,214 4,209,193 90%
Expenditures by Type
Personnel
Salaries & Wages 4,674,220 4,716,820 5,259,565 5,223,065 4,777,198 - 4,777,198 445,867 91%
Fringe Benefits 1,739,623 1,973,822 2,062,979 2,106,979 1,956,552 - 1,956,552 150,427 93%
Total Personnel 6,413,843 6,690,642 7,322,544 7,330,044 6,733,749 - 6,733,749 596,294 92%
Supplies 1,739,090 1,666,866 1,975,014 1,946,363 1,569,805 - 1,569,805 376,558 81%
Services & Charges
Professional Services 1,634,972 849,692 2,301,000 1,138,197 399,309 - 399,309 738,888 35%
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 1,239,910 1,160,652 - 1,160,652 79,258 94%
Education & Training 17,885 12,122 41,500 39,626 15,176 - 15,176 24,450 38%
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 1,881,206 1,677,510 - 1,677,510 203,696 89%
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 3,772,195 3,240,924 - 3,240,924 531,271 86%
Total Services & Charges 8,636,557 6,554,095 8,620,657 8,431,076 6,797,778 - 6,797,778 1,633,297 81%
Operating Expenditures 16,789,490 14,911,603 17,918,215 17,707,484 15,101,333 - 15,101,333 2,606,149 85%
Capital - - - 3,390 - - - 3,390 0%
Interfund
Interfund Allocations 5,730,856 5,645,332 6,312,945 6,312,945 6,312,945 - 6,312,945 - 100%
PILOT 4,678,366 4,592,349 4,543,120 4,543,120 4,543,120 - 4,543,120 - 100%
Interfund Transfers Out 13,075,295 16,032,102 13,591,468 13,591,468 11,991,816 - 11,991,816 1,599,652 88%
Total Interfund 23,484,517 26,269,783 24,447,533 24,447,533 22,847,881 - 22,847,881 1,599,652 93%
Total Expenditures 40,274,007 41,181,385 42,365,748 42,158,407 37,949,214 - 37,949,214 4,209,191 90%
Net Surplus / (Deficit) 201,904 (3,570,836) (4,222,685) (3,636,287) 3,316,590 3,316,590
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 7,829,867 13,825,371
Cash Reserves Target 2,013,700 2,059,069 2,107,920
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 - 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 - 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 - 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. The last rate increase was approved in 2021 (ordinance no. 10797-21). The ordinance also established
the Utility Assistance Program (UAP), to provide discounts to qualifying low-income customers. The program is funded by a fee of $1.75 per month charged to all customers. Interfund
Allocation Reimbursement is the Payroll Cost Allocation, which allocates a portion of wages and benefits for positions that serve other divisions within the Dept of Public Works. These
positions are allocated out to the following divisions: Streets (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew. This fund also receives
interest earnings from the other sewage works funds (#643 & 654) for interest earned on cash balances in those funds that is 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.
75
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 475,488 547,367 339,000 536,586 539,730 539,730 (3,144) 101%
Interest Earnings 282,731 137,764 55,792 87,851 87,851 87,851 - 100%
Other Income - 17,342 - 24,656 24,656 24,656 - 100%
Interfund Transfers In 5,000,000 7,911,000 5,855,000 5,946,370 5,946,370 5,946,370 - 100%
Total Revenue 5,758,219 8,613,472 6,249,792 6,595,463 6,598,607 6,598,607 (3,144) 100%
Expenditures by Type
Capital 5,421,771 4,248,134 5,855,000 9,356,832 6,048,729 - 6,048,729 3,308,103 65%
Total Expenditures 5,421,771 4,248,134 5,855,000 9,356,832 6,048,729 - 6,048,729 3,308,103 65%
Net Surplus / (Deficit)336,448 4,365,338 394,792 (2,761,369) 549,878 549,878
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 11,059,849 14,359,708
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for the purchase of capital equipment and to fund major renovations/restorations for the following divisions of the Department of Public Works:
Wastewater, Sewers, Organic Resources, and Concrete Crew.
This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover capital expenditures. This fund also receives revenue from a system
development fee: a one-time capital contribution charged to customers making a new connection to the water system. Additionally, this fund receives revenue from the selling of RINs
(renewable identification numbers) credits that are part of the EPA Renewable Fuel Standards program. Fuel refiners and importers of nonrenewable fuels are obligated to produce a
certain volume of renewable fuel or to buy an equivalent amount of credits on the RIN market. The City is using the biogas from its wastewater treatment plant digester to fuel its Solid
Waste division's trash trucks. Each gallon equivalent that the City uses in a vehicle gets sold as a credit. The type of fuel produced by the City is rated D3 to be used for transportation.
2021 projects include:
Capital Equipment
Wastewater and Organic Resources:
• (1) 3/4 ton cargo van AWD - $40,000
• (1) screen machine - $400,000
• (1) beast horizontal grinder - $750,000
• (1) utility cart - $18,000 and pressure washer $10,000
Sewers Division:
• (2) vacuum sweepers - $660,000
• (1) skid loader w/trailer - $125,000
• (2) Crew plow trucks with CNG - $352,000
Wastewater Treatment Plant (WWTP) Upgrades
Projects 2021: $1.25 M
• CSO 29 Lift Station $850,000
Other:
• Sewer Lining $2.0 M
• Public Works Service Center Roof Replacement $250,000
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
76
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 32,719 32,719 42,393 44%
Interfund Transfers In 151,717 - - - - - - -
Total Revenue 303,127 48,416 75,112 75,112 32,719 32,719 42,393 44%
Expenditures
Interfund Transfers Out 127,330 71,004 75,112 75,112 32,719 - 32,719 42,393 44%
Total Expenditures 127,330 71,004 75,112 75,112 32,719 - 32,719 42,393 44%
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 4,762,109
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Sewage Works Operations Fund (#641). This serves as fiscal
protection against the risk of revenue shortfalls, emergencies, and other economic risks that may impact the sewage works' ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If this fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will
transfer funds to increase the cash reserves.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (#641).
Cash Reserves Target
16.67% of annual operating expenses in Fund
641, net of transfers
77
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 19,986 19,986 19,986 - 100%
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 7,845,090 7,845,090 1,599,652 83%
Total Revenue 7,900,141 13,896,394 7,710,104 23,804,621 22,204,969 22,204,969 1,599,652 93%
Expenditures by Type
Services & Charges
Debt Service Principal 5,931,732 11,716,557 6,176,519 20,236,844 20,236,844 - 20,236,844 - 100%
Debt Service Interest & Fees 1,844,562 1,948,613 1,518,252 1,888,112 1,779,749 - 1,779,749 108,363 94%
Total Services & Charges 7,776,294 13,665,170 7,694,771 22,124,956 22,016,593 - 22,016,593 108,363 100%
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 23,525,803 - 23,525,803 108,363 100%
Net Surplus / (Deficit)123,847 231,224 15,333 170,455 (1,320,833) (1,320,833)
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 1,491,288 -
Cash Reserves Target 1,087,745 1,320,833 1,491,288
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 were 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 were used
to pay off of the original debt. The payoff was $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
78
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 Sewage Works Sinking Fund (#649) in 2021.
The debt service reserve amount is used towards the last debt service payment. Bond principal and interest payments are accounted for in the Sewage Works Sinking Fund (#649).
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 in December 2021.
Cash Reserves Target
100% cash reserves per bond covenants
79
City of South Bend, Indiana
Monthly Financial Report
December 31, 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 4,446 4,446 1,132 80%
Total Revenue 3,107 4,641 5,578 5,578 4,446 4,446 1,132 80%
Expenditures
Interfund Transfers Out - 6,318 5,578 5,578 4,446 - 4,446 1,132 80%
Total Expenditures - 6,318 5,578 5,578 4,446 - 4,446 1,132 80%
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 413,157 649,073 649,073 903,840
Cash Reserves Target 413,157 649,073 649,073
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the
customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
Cash Reserves Target
100% cash reserves for customer deposits
80
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Project ReLeaf Fund Number 655
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 447,563 446,136 451,610 451,610 466,321 466,321 (14,711) 103%
Interest Earnings 15,370 4,176 3,221 2,322 2,322 2,322 - 100%
Other Income 103 - - - - - - -
Total Revenue 463,036 450,312 454,831 453,932 468,643 468,643 (14,711) 103%
Expenditures by Type
Personnel
Salaries & Wages 61,398 56,338 73,920 73,920 40,726 - 40,726 33,194 55%
Fringe Benefits 4,659 4,376 5,655 5,655 3,115 - 3,115 2,540 55%
Total Personnel 66,057 60,714 79,575 79,575 43,841 - 43,841 35,734 55%
Supplies - 4,764 10,476 10,476 3,980 - 3,980 6,496 38%
Services & Charges
Other Services & Charges 3,419 2,634 6,500 6,500 1,793 - 1,793 4,707 28%
Total Services & Charges 3,419 2,634 6,500 6,500 1,793 - 1,793 4,707 28%
Operating Expenditures 69,476 68,112 96,551 96,551 49,614 - 49,614 46,937 51%
Interfund
Interfund Allocations 40,243 42,385 37,736 37,736 37,736 - 37,736 - 100%
Interfund Transfers Out 550,000 300,000 500,000 500,000 500,000 - 500,000 - 100%
Total Interfund 590,243 342,385 537,736 537,736 537,736 - 537,736 - 100%
Total Expenditures 659,719 410,497 634,287 634,287 587,350 - 587,350 46,937 93%
Net Surplus / (Deficit)(196,683) 39,815 (179,456) (180,355) (118,707) (118,707)
Beginning Cash Balance 593,308 398,183 425,913
Cash Adjustments 1,558 (12,085) -
Ending Cash Balance 398,183 425,913 245,558 282,057
Cash Reserves Target 164,930 102,624 158,572
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This was established to account for the fall and spring leaf collection program. This program is managed by the Department of Public Works through the Streets division.
This fund was established in 1989 (ordinance 8007-89) in response to the problems brought about by the layers of dead leaves that collect in the fall. The City instituted a leaf pick-up
program, called "Operation Re-Leaf," which encompassed using leaf vacuums as the primary collection tool. The City collects and disposes of leaves for residents to mitigate the
practice of burning leaves. Burning leaves impacts air quality and can cause house/wildfires.
(Ord. No. 7895-88, § 1; Ord. No. 8023-89, § 1; Ord. No. 9641-05, § I, 11-18-05)
Beginning in the fall 1989, the service charge per customer for this program was eighteen cents ($0.18) per month per household. Starting January 1, 2006, the charge was increased to
ninety-nine cents ($0.99) per month per household. The charge is included on residents' utility bills. There are currently 37,638 customers who pay for this service.
This fund also receives revenue from interest earned on the fund's cash balance.
The personnel budget includes the wages and benefits for the seasonal employees who perform the leaf pick-up work during the fall and spring. Interfund Transfers Out are for
supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by other funds. Currently, the leaf pickup program does not fund itself and the City has been spending
down this fund's cash balance. As a result, the amount transferred has been reduced in recent years.
Prior to 2021, Interfund Transfers Out were made to the Motor Vehicle Highway Fund (#202) for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by the
Streets division. In 2021, the Interfund Transfers Out was budgeted for a transfer to the Sewage Works Operations Fund (#641) for supervisory wages, supplies, fuel, vactor repairs,
and other expenses paid for by Fund 641. In 2022, the transfer will be made to Fund #202 going forward.
Cash Reserves Target
25% of Annual expenditures
81
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Storm Sewer Fund Fund Number 667
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 517,091 1,037,898 1,020,677 1,020,677 1,064,337 1,064,337 (43,660) 104%
Intergov./ Grants - - - 68,000 68,000 68,000 - 100%
Interest Earnings 1,341 4,831 3,992 7,492 7,492 7,492 - 100%
Total Revenue 518,432 1,042,729 1,024,669 1,096,169 1,139,829 1,139,829 (43,660) 104%
Expenditures by Type
Services & Charges
Professional Services 54,500 11,085 200,000 79,912 74,572 - 74,572 5,340 93%
Other Services & Charges - 3,186 - 1,000 175 - 175 825 17%
Total Services & Charges 54,500 14,272 200,000 80,912 74,747 - 74,747 6,165 92%
Capital 275,886 90,050 824,000 461,226 436,855 - 436,855 24,371 95%
Total Expenditures 330,386 104,322 1,024,000 542,138 511,602 - 511,602 30,536 94%
Net Surplus / (Deficit)188,046 938,407 669 554,031 628,227 628,227
Beginning Cash Balance - 124,406 1,032,916
Cash Adjustments (63,640) (29,898) -
Ending Cash Balance 124,406 1,032,916 1,586,946 1,604,154
Cash Reserves Target 82,597 26,080 135,535
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
On January 14, 2019, the Common Council passed an ordinance to establish a storm water user fee (ordinance 10633-19). This fund was established to track receipt of the storm water
fee revenue and expense of that revenue on storm water projects.
- The storm sewer system consists of sewers, storm inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control
facilities designed for the collection, control, transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to improving drainage, controlling
flooding, improving water quality and implementing regulations.
The original storm water fee structure was a flat rate of $2 per month for residential customers and $5 per month for non-residential customers. The fee took effect on June 1, 2019. In
August 2021, the Common Council passed ordinance no. 10797-21 to change the rates. Effective January 1, 2022, the residential flat rate remains $2 per month however the non-
residential rate will change as follows: Tier 1-$5, Tier-2 $8, Tier 3-$10, Tier 4-$16, and Tier 5-$20. The ordinance allows for the storm water rates to increase incrementally from 2022
through 2025.
In 2021, the City received a $68,000 grant from the Indiana Department of Natural Resources - Lake and River Enhancement Program Division of Wildlife to be used towards the
Northshore Bank Stabilization Project.
In 2021 budget stormwater projects: Riverbank Stabilization $550,000 and $274,000 budgeted for miscellaneous storm sewer projects such as: downspout disconnection plan, drainage
projects, South Bend Dam, Flood Mitigation, Western Avenue Phase III Storm Sewer, and the Michigan Street Separation, along with misc. repairs, Professional Services for these
projects budgeted $200,000.
Cash Reserves Target
25% of Annual expenditures
82
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police State Seizures Fund Number 216
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 5,018 4,678 10,000 22,670 22,670 22,670 - 100%
Interest Earnings 6,364 1,895 1,415 993 993 993 - 100%
Other Income 310 18 - - - - - -
Interfund Transfers In - - - 7,636 7,636 7,636 - 100%
Total Revenue 11,691 6,591 11,415 31,299 31,299 31,299 - 100%
Expenditures by Type
Services & Charges
Education & Training - - 10,000 10,000 - - - 10,000 0%
Other Services & Charges - - 12,000 12,000 - - - 12,000 0%
Total Services & Charges - - 22,000 22,000 - - - 22,000 0%
Capital - 31,753 45,000 75,043 71,043 - 71,043 4,000 95%
Total Expenditures - 31,753 67,000 97,043 71,043 - 71,043 26,000 73%
Net Surplus / (Deficit)11,691 (25,162) (55,585) (65,744) (39,744) (39,744)
Beginning Cash Balance 226,550 238,323 213,569
Cash Adjustments 81 409 -
Ending Cash Balance 238,323 213,569 147,825 173,825
Cash Reserves Target - 7,938 24,261
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for law enforcement expenditures financed by the state or local agencies' authorized sale of confiscated property.
This fund receives revenue from the state or local agencies' authorized sale of confiscated property. This fund's revenue stream is not a steady flow. It is dependent upon the
processing and release of funds from the State for seized assets in drug activities. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are budgeted for law enforcement training and various Police Department expenses.
Cash Reserves Target
25% of Annual expenditures
83
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Curfew Violations Fund Number 218
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Fines, Forfeitures, and Fees 75 768 200 1,000 - - 1,000 0%
Interest Earnings 359 115 158 158 82 82 76 52%
Total Revenue 434 883 358 1,158 82 82 1,076 7%
Expenditures by Type
Services & Charges
Other Services & Charges 623 - 1,000 1,000 - - - 1,000 0%
Total Services & Charges 623 - 1,000 1,000 - - - 1,000 0%
Capital - - - - - - - - -
Total Expenditures 623 - 1,000 1,000 - - - 1,000 0%
Net Surplus / (Deficit)(190) 883 (642) 158 82 82
Beginning Cash Balance 13,077 12,894 13,799
Cash Adjustments 6 22 -
Ending Cash Balance 12,894 13,799 13,957 13,880
Cash Reserves Target 156 - 250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 8135-90) to account for monies received from Juvenile Positive Assistance.
This fund receives monies from Juvenile Positive Assistance and from the curfew ordinance violation fines. This fund also receives revenue from interest earned on the fund's cash
balance.
In recent years, this fund has received very little revenue. The Police Department has not been spending this fund's cash balance in order to let the fund build up a better cash reserve.
Past expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau.
Cash Reserves Target
25% of Annual expenditures
84
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Law Enforcement Continuing Education Fund Number 220
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - - - - 41,980 41,980 (41,980) -
Charges for Services 135,148 148,550 130,000 134,077 115,024 115,024 19,053 86%
Fines, Forfeitures, and Fees 103,233 92,751 111,000 129,740 89,648 89,648 40,092 69%
Interest Earnings 11,017 3,849 2,937 2,937 2,229 2,229 708 76%
Donations - 2,000 1,000 1,000 500 500 500 50%
Other Income 12,238 11,555 15,000 2,970 2,970 2,970 - 100%
Interfund Transfers In 26,423 - - - 73,512 73,512 (73,512) -
Total Revenue 288,059 258,705 259,937 270,724 325,862 325,862 (55,139) 120%
Expenditures by Type
Supplies 168,527 62,084 135,500 204,508 193,652 - 193,652 10,856 95%
Services & Charges
Professional Services - 1,136 - 500 188 - 188 312 38%
Education & Training 64,459 81,558 80,000 150,483 131,259 - 131,259 19,224 87%
Travel 41,704 20,646 50,000 45,113 28,840 - 28,840 16,273 64%
Other Services & Charges 37,480 31,475 55,000 77,908 69,045 - 69,045 8,862 89%
Total Services & Charges 143,643 134,816 185,000 274,004 229,333 - 229,333 44,671 84%
Capital - - - - - - - - -
Total Expenditures 312,170 196,900 320,500 478,511 422,985 - 422,985 55,527 88%
Net Surplus / (Deficit)(24,110) 61,806 (60,563) (207,787) (97,123) (97,123)
Beginning Cash Balance 445,146 421,276 483,549
Cash Adjustments 240 467 -
Ending Cash Balance 421,276 483,549 275,762 378,981
Cash Reserves Target 78,042 49,225 119,628
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 6974-81) to fund the continuing education for the officers of the South Bend Police Department.
This fund is funded by fees from accident reports and fines for false alarm and loud noise ordinance violations. This fund also receives revenue from interest earned on the fund's cash
balance. Previously, this fund received revenue from gun permit application fees; however, a change in State legislation eliminated this revenue source. Effective July 1, 2021, the City of
South Bend and other municipalities can no longer charge a fee for processing gun permit applications. This change negatively impacts the South Bend Police Department as gun
permit fees accounted for $45k-$60k in revenue in this fund annually.
Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings.
Cash Reserves Target
25% of Annual expenditures
85
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Local Income Tax - Public Safety Fund Number 249
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Local Income Taxes 9,205,130 9,703,297 7,999,276 9,391,746 9,391,746 9,391,746 - 100%
Interest Earnings 78,327 33,595 32,640 32,640 25,015 25,015 7,625 77%
Total Revenue 9,283,457 9,736,892 8,031,916 9,424,386 9,416,761 9,416,761 7,625 100%
Expenditures by Department
Police Department 4,114,929 4,619,654 4,737,560 4,737,560 4,737,560 - 4,737,560 - 100%
Fire Department 3,867,331 4,330,886 4,880,453 4,880,453 4,880,453 - 4,880,453 - 100%
Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 9,618,013 - 9,618,013 - 100%
Expenditures by Type
Personnel
Salaries & Wages 6,114,800 6,703,431 7,146,723 7,651,358 7,651,358 - 7,651,358 - 100%
Fringe Benefits 1,867,459 2,247,109 2,471,290 1,966,655 1,966,655 - 1,966,655 - 100%
Total Personnel 7,982,259 8,950,540 9,618,013 9,618,013 9,618,013 - 9,618,013 - 100%
Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 9,618,013 - 9,618,013 - 100%
Net Surplus / (Deficit)1,301,198 786,352 (1,586,097) (193,627) (201,253) (201,253)
Beginning Cash Balance 1,953,942 3,253,787 4,045,717
Cash Adjustments (1,353) 5,578 -
Ending Cash Balance 3,253,787 4,045,717 3,852,090 3,844,465
Cash Reserves Target 638,581 716,043 769,441
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. This fund can only be used to pay for Public
Safety personnel wages and benefits. (Resolution 3980-09, Indiana Code IC 6-3.6-6-8)
The City adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety positions that were formerly paid by property taxes. Local
Income Tax revenue distributions are determined annually by the Indiana Dept of Local Government Finance (DLGF). Local income tax revenue is distributed by St. Joseph County
monthly.
In 2021, the wages and benefits for three (3) first class patrolman and three (3) first class firefighters were transferred from the General Fund (#101), bringing the total number of
FTE's budgeted in this fund to 49 police officers and 49 firefighters. The number of FTE's budgeted will increase or decrease based on the public safety local income tax revenue
received.
Cash Reserves Target
8% of Annual expenditures - one month
reserve
86
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Take Home Vehicle Fund Number 278
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 5,333 5,480 5,720 13,280 14,640 14,640 (1,360) 110%
Interest Earnings 20,608 5,998 8,046 4,038 4,038 4,038 - 100%
Total Revenue 25,941 11,478 13,766 17,318 18,678 18,678 (1,360) 108%
Expenditures by Type
Services & Charges
Other Services & Charges 50,000 8,690 50,000 50,000 270 - 270 49,730 1%
Total Services & Charges 50,000 8,690 50,000 50,000 270 - 270 49,730 1%
Interfund Transfers Out - 49,087 - - - - - - -
Total Expenditures 50,000 57,777 50,000 50,000 270 - 270 49,730 1%
Net Surplus / (Deficit)(24,059) (46,299) (36,234) (32,682) 18,408 18,408
Beginning Cash Balance 748,876 725,194 681,823
Cash Adjustments 376 2,928 -
Ending Cash Balance 725,194 681,823 649,141 698,546
Cash Reserves Target 750,000 750,000 750,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund charges police officers for liability insurance for take home police vehicles. Deductions from officers are made in accordance with an agreement with the Fraternal Order of
Police (FOP). The agreement calls for the suspension of the deduction based on the price of gas and the balance of cash in this fund. The decrease in revenue is the result of
suspending the payroll deduction for sworn officers as outlined in the agreement between the Police Department and the FOP. This fund receives revenue from interest earned on the
fund's cash balance. As the fund's cash balance dips below the reserve requirement set by the FOP, the City anticipate the deduction will be increased.
Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created.
Cash Reserves Target
Set dollar amount of $750,000
This fund was established (ordinance 9919-09) to receive monies collected from South Bend Police Department Officers participating in the City's Take Home Vehicle Program. The
City shall use all monies deposited into this fund to pay the costs and expenses associated with claims arising from use of program vehicles occurring while officers are not on duty.
87
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Block Grants Fund Number 280
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 111 36 56 56 24 24 32 44%
Other Income - - - - - - - -
Total Revenue 111 36 56 56 24 24 32 44%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)111 36 56 56 24 24
Beginning Cash Balance 3,983 4,095 4,138
Cash Adjustments 2 7 -
Ending Cash Balance 4,095 4,138 4,194 4,162
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department.
Historically, this fund received grant revenue. Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Federal grant revenue and expenditures for the Police Department are now tracked in Fund #295. In 2022, the remaining cash balance will be transferred to Fund #295 and this fund
will be closed.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
88
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Fire Department Capital Fund Number 287
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - - 75,000 75,000 - - 75,000 0%
Charges for Services - 2,514,908 1,837,850 1,837,850 1,905,360 1,905,360 (67,510) 104%
Fines, Forfeitures, and Fees - - - 300 300 300 - 100%
Interest Earnings 79,926 9,151 11,814 11,814 8,474 8,474 3,340 72%
Debt Proceeds - 1,660,000 - 210,000 210,000 210,000 - 100%
Other Income 25,437 8,244 - - 1,334 1,334 (1,334) -
Interfund Transfers In 545,695 - - - - - - -
Total Revenue 651,058 4,192,303 1,924,664 2,134,964 2,125,468 2,125,468 9,496 100%
Expenditures by Type
Supplies 18,800 - - - - - - - -
Services & Charges
Debt Service Principal 434,910 343,971 702,189 702,189 662,651 - 662,651 39,538 94%
Debt Service Interest & Fees 43,560 31,114 43,578 43,578 36,120 - 36,120 7,458 83%
Total Services & Charges 478,470 375,085 745,767 745,767 698,771 - 698,771 46,996 94%
Capital 1,570,388 1,925,268 400,000 1,376,236 1,029,049 - 1,029,049 347,187 75%
Interfund Transfers Out 726,206 746,231 750,307 750,307 750,306 - 750,306 1 100%
Total Expenditures 2,793,864 3,046,584 1,896,074 2,872,310 2,478,126 - 2,478,126 394,184 86%
Net Surplus / (Deficit)(2,142,806) 1,145,719 28,590 (737,346) (352,658) (352,658)
Beginning Cash Balance 4,099,519 1,962,214 3,111,296
Cash Adjustments 5,501 3,364 -
Ending Cash Balance 1,962,214 3,111,296 2,373,950 2,758,339
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2015 (ordinance 10339-14) to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and
major construction projects. This fund is also used to repay debt issued for capital purchases and capital improvements, such as vehicle/equipment capital leases and bonds.
This fund received revenue from Medicaid settlements prior to 2019. In 2020, the interfund transfer from the EMS Operating Fund (#288) was replaced by payments from St Joseph
County for the City providing EMS services. Revenue received from various grants for equipment or other capital is deposited here. This fund also receives revenue from interest
earned on the fund's cash balance.
Capital spending includes Fire Department fleet needs as well as updates and repair & maintenance to Fire Department facilities. To keep the fleet within a serviceable life span,
generally the City aims to purchase 2 pumper trucks every 3 years and an aerial apparatus every 5 years. The City also purchases or refurbishes an ambulance each year. The Fire
Department also uses this fund to replace necessary equipment such as self contained briefing apparatus (SCBA), cardiac monitors, and turnout gear.
In recent years, the City has begun purchasing equipment through five year capital leases. The budgeted expenditures for debt service principal and interest have increased as the capital
expenditures for vehicles and equipment has gone down.
Interfund Transfers Out includes transfers to debt service funds for principal and interest payments on two different bonds: 2013 EMS/Fire Station/Tower Bonds (final payment
2/1/33, debt schedule #116) and 2018 General Obligation Bonds-Fire Station #9 (final payment 1/15/38, debt schedule #168).
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
89
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Emergency Medical Services Operating Fund Number 288
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Licenses & Permits 23,943 - - - - - - -
Charges for Services 5,661,421 - - - - - - -
Fines, Forfeitures, and Fees 1,275 - - - - - - -
Interest Earnings 59,267 10,316 - - - - - -
Other Income 2,993 797 - - - - - -
Interfund Transfers In 988,936 - - - - - - -
Total Revenue 6,737,835 11,113 - - - - - -
Expenditures by Type
Personnel
Salaries & Wages 3,956,680 - - - - - - - -
Fringe Benefits 1,213,698 - - - - - - - -
Total Personnel 5,170,378 - - - - - - - -
Supplies 351,249 1,468 - - - - - - -
Services & Charges
Professional Services 71,285 1,292 - - - - - - -
Utilities 8,758 - - - - - - - -
Education & Training 19,688 4,778 - - - - - - -
Repairs & Maintenance 93,053 42,719 - - - - - - -
Other Services & Charges 222,012 54,946 - - - - - - -
Total Services & Charges 414,797 103,734 - - - - - - -
Capital 35,359 - - - - - - - -
Interfund
Interfund Allocations 261,156 - - - - - - - -
Interfund Transfers Out - 1,716,684 707,215 707,215 607,079 - 607,079 100,136 86%
Total Interfund 261,156 1,716,684 707,215 707,215 607,079 - 607,079 100,136 86%
Total Expenditures 6,232,938 1,821,886 707,215 707,215 607,079 - 607,079 100,136 86%
Net Surplus / (Deficit)504,897 (1,810,773) (707,215) (707,215) (607,079) (607,079)
Beginning Cash Balance 1,956,568 2,520,160 607,079
Cash Adjustments 58,695 (102,309) 100,136
Ending Cash Balance 2,520,160 607,079 - -
Cash Reserves Target - - -
Fund Purpose:
This fund accounted for the expenditures of the Emergency Medical Services (EMS) program. This Fund captured personnel and operating expenses primarily for Emergency Medical
Services division and reflected a portion of the cost associated with operating ambulances.
Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities were
moved to the General Fund (#101). Moving EMS revenue and expenditures into the General Fund simplified accounting. The transfer included the wages and benefits for 47
firefighters and 4 EMS billing personnel. Keeping firefighter EMS personnel in a separate budget proved impractical due to frequently changing assignments. EMS expenditures related
to billing are accounted for in separate division in the General Fund. The remaining cash balance in Fund 288 was transferred to the General Fund (#101) during 2021.
Cash Reserves Target
No reserve requirement
90
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Haz-Mat Fund Number 289
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 9,350 - 10,000 10,000 - - 10,000 0%
Interest Earnings 709 243 376 376 165 165 211 44%
Other Income 12 - - - - - - -
Total Revenue 10,071 243 10,376 10,376 165 165 10,211 2%
Expenditures by Type
Supplies 1,457 - 10,000 10,000 - - - 10,000 0%
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 1,457 - 10,000 10,000 - - - 10,000 0%
Net Surplus / (Deficit)8,614 243 376 376 165 165
Beginning Cash Balance 19,039 27,647 27,937
Cash Adjustments (6) 47 -
Ending Cash Balance 27,647 27,937 28,313 28,102
Cash Reserves Target 364 - 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 7748-87) to account for the monies generated by the South Bend Fire Department's response to hazardous materials incidents. The monies
accumulated in this fund may be expended for the replacement, repair, or purchase of Haz-Mat equipment, for training and supplies and to defray the expense of Haz-Mat related
activities. There are no budgeted positions in this fund, responses are made by firefighters of the South Bend Fire Department.
By ordinance, the South Bend Fire Department charges businesses for hazardous materials response. This typically happens once or twice a year. Funding is entirely dependent on the
number of billable hazardous material responses in any given calendar year. This fund also receives revenue from interest earned on the fund's cash balance.
In recent years, this fund has been used to purchase supplies for the Haz-Mat response team. No major expenditures are planned.
Cash Reserves Target
25% of Annual expenditures
91
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Indiana River Rescue Fund Number 291
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 111,870 54,600 90,000 90,000 94,550 94,550 (4,550) 105%
Interest Earnings 6,998 2,955 3,892 3,892 1,993 1,993 1,899 51%
Donations 24,945 - - - - - - -
Other Income - - - 1,300 1,300 1,300 - 100%
Total Revenue 143,813 57,555 93,892 95,192 97,843 97,843 (2,651) 103%
Expenditures by Type
Personnel
Salaries & Wages 462 - 3,000 - - - - - -
Fringe Benefits - - 2,500 - - - - - -
Total Personnel 462 - 5,500 - - - - - -
Supplies 10,913 16,731 18,500 37,525 32,702 - 32,702 4,822 87%
Services & Charges
Professional Services - - -
Printing & Advertising 890 - 1,300 1,300 - - - 1,300 0%
Education & Training 10,855 425 9,000 17,900 13,608 - 13,608 4,292 76%
Travel 942 2,524 15,000 9,890 1,483 - 1,483 8,407 15%
Repairs & Maintenance 7,520 - 43,000 17,416 4,210 - 4,210 13,206 24%
Other Services & Charges - - - 1,210 1,133 - 1,133 77 94%
Total Services & Charges 20,206 2,949 68,300 47,716 20,433 - 20,433 27,282 43%
Capital - - - - - - - - -
Total Expenditures 31,581 19,679 92,300 85,241 53,135 - 53,135 32,104 62%
Net Surplus / (Deficit)112,232 37,876 1,592 9,951 44,708 44,708
Beginning Cash Balance 181,204 293,325 330,404
Cash Adjustments (111) (797) -
Ending Cash Balance 293,325 330,404 340,355 360,311
Cash Reserves Target 7,895 4,920 21,310
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically
2-4 schools a year, each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of
instructors are comprised of South Bend Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and its
unique "L" shaped dam, and the East Race Waterway. The East Race Waterway is a 2000' run which winds through the heart of the city. It has been the site of many U.S. Olympic
trials and World Class kayak events. It allows for realistic but controlled training in river rescue, what is now formally known as the premier training ground for "Swiftwater rescue."
Class lectures will provide a background in theory and concepts that enables students to go directly to the water. Students become familiar with such equipment as inflatable boats,
outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of the teaching sites have actual accident histories.
This fund collects tuition fees for students attending the Indiana River Rescue School. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the maintenance and repair of rescue equipment and the wages for the instructors. No major expenditures are planned.
Cash Reserves Target
25% of Annual expenditures
92
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Grants Fund Number 292
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Other Income - - - - - - - -
Total Revenue - - - - - - - -
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)- - - - - -
Beginning Cash Balance 26,716 26,716 26,716
Cash Adjustments - - -
Ending Cash Balance 26,716 26,716 26,716 26,716
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department.
Historically, this fund received grant revenue. Per the grant restrictions, no interest is earned on the cash balance in this fund.
Federal grant revenue and expenditures for the Police Department are now tracked in Fund #295. In 2022, the remaining cash balance will be transferred to Fund #295 and this fund
will be closed.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
93
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Regional Police Academy Fund Number 294
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 23,525 9,350 20,000 25,000 19,625 19,625 5,375 79%
Interest Earnings 3,069 1,106 1,620 3,000 819 819 2,181 27%
Other Income 175 - - - - - - -
Total Revenue 26,769 10,456 21,620 28,000 20,444 20,444 7,556 73%
Expenditures by Type
Supplies - 214 1,500 1,500 - - - 1,500 0%
Services & Charges
Education & Training 157 - 10,000 9,900 - - - 9,900 0%
Travel - - 1,500 1,500 - - - 1,500 0%
Other Services & Charges 6,579 2,943 4,250 4,350 100 - 100 4,250 2%
Total Services & Charges 6,737 2,943 15,750 15,750 100 - 100 15,650 1%
Capital - - - - - - - - -
Total Expenditures 6,737 3,157 17,250 17,250 100 - 100 17,150 1%
Net Surplus / (Deficit)20,032 7,299 4,370 10,750 20,344 20,344
Beginning Cash Balance 98,440 118,481 125,984
Cash Adjustments 10 203 -
Ending Cash Balance 118,481 125,984 136,734 146,328
Cash Reserves Target 1,684 789 4,313
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 7104-82) to account for revenues and expenditures related to the advancement of present and future police officers and funds the cost of course
material and instructors at the South Bend Police Academy.
The enforcement courses are offered to other police departments who pay a fee to attend the training. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for seminars, travel, lectures, and career days.
Cash Reserves Target
25% of Annual expenditures
94
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name COPS MORE Grant Fund Number 295
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants 56,495 180,998 - 98,920 103,213 103,213 (4,293) 104%
Fines, Forfeitures, and Fees 9,219 6,919 10,000 10,000 7,312 7,312 2,688 73%
Interest Earnings 4,724 594 170 375 432 432 (57) 115%
Donations 5,098 - - - - - - -
Other Income 1,949 260 - 120 120 120 - 100%
Total Revenue 77,485 188,771 10,170 109,415 111,077 111,077 (1,662) 102%
Expenditures by Type
Supplies 65,306 86,905 20,000 17,000 16,331 - 16,331 669 96%
Services & Charges
Education & Training 300 - - 4,790 - - - 4,790 0%
Other Services & Charges 44,622 12,317 20,000 6,275 6,214 - 6,214 61 99%
Total Services & Charges 44,922 12,317 20,000 11,065 6,214 - 6,214 4,851 56%
Capital - 185,805 - 126,278 116,658 - 116,658 9,620 92%
Total Expenditures 110,228 285,026 40,000 154,343 139,203 - 139,203 15,140 90%
Net Surplus / (Deficit)(32,743) (96,255) (29,830) (44,928) (28,126) (28,126)
Beginning Cash Balance 202,035 169,439 73,474
Cash Adjustments 146 290 -
Ending Cash Balance 169,439 73,474 28,547 45,349
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was originally established (7015-82) to track the Community Oriented Police Program but has been expanded to track other federal grants related to the Police Department.
In recent years, this fund has also been used to track donations and their associated expenditures.
This fund receives revenue from various Federal and State Grants. The Community-Oriented Policing Services (COPS) Office of the Department of Justice offers grants through the
Making Officer Redeployment Effective (MORE) program. This fund also receives revenue from impound towing fees.
In recent years, this fund has been used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend
Police Boxing Club. This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to value
peaceful and positive ways to resolve differences and frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The PAL
program was expanded in 2020, with more funding budgeted in the Police Department's budget in the General Fund (#101).
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
95
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Federal Drug Enforcement Fund Number 299
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues - - 25,000 57,919 57,919 57,919 - 100%
Interest Earnings 3,131 723 883 883 192 192 691 22%
Total Revenue 3,131 723 25,883 58,802 58,110 58,110 691 99%
Expenditures by Type
Supplies - - 6,000 6,000 - - - 6,000 0%
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital 43,499 31,000 22,500 22,500 - - - 22,500 0%
Interfund Transfers Out - - - 81,148 81,148 - 81,148 - 100%
Total Expenditures 43,499 31,000 28,500 109,648 81,148 - 81,148 28,500 74%
Net Surplus / (Deficit)(40,368) (30,277) (2,617) (50,846) (23,037) (23,037)
Beginning Cash Balance 153,920 113,552 83,275
Cash Adjustments - - -
Ending Cash Balance 113,552 83,275 32,429 60,237
Cash Reserves Target 10,875 7,750 27,412
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and
training.
This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the Fed for seized assets in drug activities. This fund also receives
revenue from interest earned on the fund's cash balance.
Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training.
Cash Reserves Target
25% of Annual expenditures
96
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2018 Fire Station #9 Bond Debt Service Fund Number 350
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interfund Transfers In 321,706 341,231 345,307 345,307 345,306 345,306 1 100%
Total Revenue 321,706 341,231 345,307 345,307 345,306 345,306 1 100%
Expenditures by Type
Services & Charges
Debt Service Principal 170,000 195,000 205,000 205,000 205,000 - 205,000 - 100%
Debt Service Interest & Fees 151,706 146,231 140,307 140,307 140,306 - 140,306 1 100%
Total Services & Charges 321,706 341,231 345,307 345,307 345,306 - 345,306 1 100%
Total Expenditures 321,706 341,231 345,307 345,307 345,306 - 345,306 1 100%
Net Surplus / (Deficit)- - - - - -
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - - -
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10590-18) to pay for the semi-annual payment of debt service principal and interest to the bondholders for the General Obligation Bonds, Series
2018 (debt schedule #168). The bonds were issued to fund the replacement of Fire Station #9 and addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire
Training Center. The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net
interest rate of 3.065%. The capital expenditures of this bond are tracked in the 2018 Fire Station #9 Bond Capital Fund (#451).
This fund receives interfund transfers from the Fire Department Capital Fund (#287) in the amount of the debt service payments.
Debt service payments are due on January 15 and July 15. The final bond payment is due January 15, 2038.
Cash Reserves Target
No reserve requirement
97
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2018 Fire Station #9 Bond Capital Fund Number 451
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 42,008 2,981 - 1,857 1,857 1,857 - 100%
Total Revenue 42,008 2,981 - 1,857 1,857 1,857 - 100%
Expenditures by Type
Capital 3,143,446 89,311 - - - - - - -
Total Expenditures 3,143,446 89,311 - - - - - - -
Net Surplus / (Deficit)(3,101,438) (86,330) - 1,857 1,857 1,857
Beginning Cash Balance 3,494,445 399,877 314,233
Cash Adjustments 6,871 686 -
Ending Cash Balance 399,877 314,233 316,090 316,090
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the expenditures of the proceeds from the General Obligation Bonds, Series 2018. The bonds were issued to fund the replacement of Fire Station #9
and addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. Payment of debt service principal and interest to the bondholders is recorded in the
2018 Fire Station #9 Bond Debt Service Fund (#350). Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a).
The par amount of the General Obligation Bonds, Series 2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of
3.065%. The net proceeds after bond issuance costs were $4,864,008. This amount was deposited into this fund to be used towards the approved capital projects.
Construction of Fire Station 9 was completed in 2019. The new station was constructed at the corner of Mishawaka Avenue and 21st Street and will house Engine 9, Medic 9, Boat 2,
and accommodate up to seven assigned firefighters per day.
The remaining bond capital proceeds will be used to construct an additional classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. It will be an
approximately 3,000 square foot building and will house a rugged, divisible classroom with the capacity for 100 personnel and additional training props and storage areas.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
98
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Fire Pension Fund Number 701
Fund Type Pension Trust Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 4,466,993 4,323,533 4,443,096 4,101,278 4,101,279 4,101,279 (1) 100%
Interest Earnings 8,670 2,205 5,272 5,272 1,809 1,809 3,463 34%
Other Income - - - - - - - -
Total Revenue 4,475,663 4,325,739 4,448,368 4,106,550 4,103,087 4,103,087 3,462 100%
Expenditures by Type
Personnel
Salaries & Wages 4,449,225 4,205,078 4,488,409 4,488,409 4,131,672 - 4,131,672 356,737 92%
Total Personnel 4,449,225 4,205,078 4,488,409 4,488,409 4,131,672 - 4,131,672 356,737 92%
Supplies - - 100 100 - - - 100 0%
Services & Charges
Professional Services 4,000 3,500 6,000 6,000 3,500 - 3,500 2,500 58%
Travel - - 350 350 - - - 350 0%
Other Services & Charges 1,126 679 1,400 1,400 1,296 - 1,296 104 93%
Total Services & Charges 5,126 4,179 7,750 7,750 4,796 - 4,796 2,954 62%
Total Expenditures 4,454,351 4,209,256 4,496,259 4,496,259 4,136,468 - 4,136,468 359,791 92%
Net Surplus / (Deficit)21,312 116,482 (47,891) (389,709) (33,381) (33,381)
Beginning Cash Balance 315,085 336,501 453,561
Cash Adjustments 104 577 -
Ending Cash Balance 336,501 453,561 63,852 420,180
Cash Reserves Target 445,435 420,926 449,626
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the operation of a pension plan for retired South Bend firefighters and receives reimbursement from the State of Indiana.
"Pension relief" payments from the Indiana Public Retirement System (INPRS) are an actuarial estimate of the current budget year's payments and an adjustment of the prior budget
year's estimate to the actual payments made during the prior year, including certain administrative costs. Payments are typically received in June and September. This fund can have a
negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired firefighters or surviving spouses and for death benefits paid out. Retiree health insurance payments are not paid through this fund;
this cost is not reimbursed by the state. Retiree health payments are paid through the regular Fire Department budget in the General Fund (#101).
Cash Reserves Target
10% of Annual expenditures
99
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police Pension Fund Number 702
Fund Type Pension Trust Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 6,111,782 6,048,813 6,147,998 5,950,693 5,950,693 5,950,693 - 100%
Interest Earnings 17,014 3,126 9,277 9,277 2,305 2,305 6,972 25%
Other Income 2,890 6,284 2,000 6,119 4,119 4,119 2,000 67%
Total Revenue 6,131,686 6,058,223 6,159,275 5,966,089 5,957,118 5,957,118 8,972 100%
Expenditures by Type
Personnel
Salaries & Wages 6,374,654 6,186,554 6,049,340 6,049,340 5,958,435 - 5,958,435 90,905 98%
Total Personnel 6,374,654 6,186,554 6,049,340 6,049,340 5,958,435 - 5,958,435 90,905 98%
Supplies - - - - - - - - -
Services & Charges
Professional Services 4,000 3,500 6,500 6,500 3,500 - 3,500 3,000 54%
Travel - - 500 500 - - - 500 0%
Other Services & Charges 1,271 945 1,400 1,400 829 - 829 571 59%
Total Services & Charges 5,271 4,445 8,400 8,400 4,329 - 4,329 4,071 52%
Total Expenditures 6,379,925 6,190,998 6,057,740 6,057,740 5,962,764 - 5,962,764 94,976 98%
Net Surplus / (Deficit)(248,240) (132,776) 101,535 (91,651) (5,646) (5,646)
Beginning Cash Balance 945,540 698,148 566,569
Cash Adjustments 848 1,197 -
Ending Cash Balance 698,148 566,569 474,918 560,923
Cash Reserves Target 637,993 619,100 605,774
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the operation of a pension plan for retired South Bend police officers and receives reimbursement from the State of Indiana.
"Pension relief" payments from the Indiana Public Retirement System (INPRS) are an actuarial estimate of the current budget year's payments and an adjustment of the prior budget
year's estimate to the actual payments made during the prior year, including certain administrative costs. Payments are typically received in June and September. This fund can have a
negative cash balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired police officers or surviving spouses and for death benefits paid out. After 2020, there will be no 1977 convertees.
Cash Reserves Target
10% of Annual expenditures
100
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Police K-9 Unit Fund Number 705
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 65 21 5 25 14 14 11 57%
Donations - - - - - - - -
Total Revenue 65 21 5 25 14 14 11 57%
Expenditures by Type
Supplies - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)65 21 5 25 14 14
Beginning Cash Balance 2,330 2,395 2,420
Cash Adjustments 1 4 -
Ending Cash Balance 2,395 2,420 2,445 2,435
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 7945-88) to account for donations for the Police K-9 unit and track expenditures of those funds.
This funds receives donations for the Police K-9 unit. This fund also receives revenue from interest earned on the fund's cash balance.
The donations are to be spent on supplies or services directly related to the Police K-9 unit.
Cash Reserves Target
No reserve requirement
101
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Parks & Recreation Fund Number 201
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 10,048,047 9,566,845 9,247,389 10,271,000 10,271,000 10,271,000 - 100%
Intergov./ Shared Revenues 890,592 904,581 906,694 911,439 911,437 911,437 2 100%
Intergov./ Grants 3,635,801 648,098 - 200,000 200,000 200,000 - 100%
Licenses & Permits - - - 201 253 253 (52) 126%
Charges for Services 2,583,508 2,760,462 2,881,450 2,892,612 2,922,965 2,922,965 (30,353) 101%
Fines, Forfeitures, and Fees - - - - 12 12 (12) -
Interest Earnings 140,690 7,167 40,000 20,758 20,758 20,758 - 100%
Donations 1,714,670 1,061,421 715,000 912,899 912,899 912,899 - 100%
Other Income 329,248 127,858 25,000 121,119 132,135 132,135 (11,016) 109%
Interfund Transfers In 410,867 800,000 1,234,486 1,232,541 1,232,541 1,232,541 - 100%
Total Revenue 19,753,423 15,876,432 15,050,019 16,562,569 16,604,000 16,604,000 (41,431) 100%
Expenditures by Division
Park Administration 1,723,159 1,499,024 1,605,828 1,606,199 1,528,718 - 1,528,718 77,481 95%
Park Maintenance 9,916,774 6,962,316 7,183,287 7,322,456 6,987,490 - 6,987,490 334,966 95%
Golf Courses 1,621,929 1,501,398 1,503,657 1,818,279 1,700,799 - 1,700,799 117,480 94%
Recreation 3,034,640 2,773,309 2,936,242 2,891,007 2,683,314 - 2,683,314 207,692 93%
Development & Promotions 965,503 882,516 1,117,095 1,087,189 911,174 - 911,174 176,015 84%
Park Projects & Capital 6,432,472 1,041,871 - 484,584 460,817 - 460,817 23,767 95%
Potawatomi Zoo 700,000 700,000 701,965 701,965 701,965 - 701,965 - 100%
Total Expenditures 24,394,477 15,360,434 15,048,074 15,911,679 14,974,277 - 14,974,277 937,401 94%
Expenditures by Type
Personnel
Salaries & Wages 5,970,871 6,015,996 5,830,401 6,036,930 5,799,795 - 5,799,795 237,135 96%
Fringe Benefits 1,850,776 2,133,462 2,018,043 2,129,383 2,037,827 - 2,037,827 91,556 96%
Total Personnel 7,821,647 8,149,458 7,848,444 8,166,313 7,837,623 - 7,837,623 328,691 96%
Supplies 1,291,583 1,173,909 1,508,997 1,569,530 1,372,042 - 1,372,042 197,488 87%
Services & Charges
Professional Services 443,786 192,616 338,049 155,894 114,458 - 114,458 41,436 73%
Printing & Advertising 112,043 102,375 263,606 201,959 155,635 - 155,635 46,323 77%
Utilities 764,164 790,831 675,223 1,052,512 930,114 - 930,114 122,398 88%
Education & Training 23,428 11,167 25,425 25,273 15,827 - 15,827 9,446 63%
Travel 20,508 3,355 32,922 27,010 5,123 - 5,123 21,887 19%
Repairs & Maintenance 689,481 515,084 544,893 682,909 636,277 - 636,277 46,633 93%
Debt Service Principal 456,436 504,636 459,625 461,923 452,898 - 452,898 9,025 98%
Debt Service Interest & Fees 43,303 47,338 39,584 37,286 31,020 - 31,020 6,266 83%
Grants & Subsidies 715,000 715,000 715,000 715,000 715,000 - 715,000 - 100%
Other Services & Charges 1,176,018 691,376 528,291 665,717 565,456 - 565,456 100,260 85%
Total Services & Charges 4,444,167 3,573,777 3,622,618 4,025,482 3,621,808 - 3,621,808 403,674 90%
Operating Expenditures 13,557,398 12,897,144 12,980,059 13,761,326 12,831,473 - 12,831,473 929,853 93%
Capital 9,164,819 1,030,272 400,000 482,338 474,790 - 474,790 7,548 98%
Interfund
Interfund Allocations 1,672,261 1,421,220 1,668,015 1,668,015 1,668,015 - 1,668,015 - 100%
Interfund Transfers Out - 11,799 - - - - - - -
Total Interfund 1,672,261 1,433,019 1,668,015 1,668,015 1,668,015 - 1,668,015 - 100%
Total Expenditures 24,394,477 15,360,434 15,048,074 15,911,679 14,974,277 - 14,974,277 937,401 94%
Net Surplus / (Deficit) (4,641,054) 515,998 1,945 650,890 1,629,723 1,629,723
Beginning Cash Balance 8,278,260 3,649,543 4,156,004
Cash Adjustments 12,338 (9,538) -
Ending Cash Balance 3,649,543 4,156,004 4,806,894 5,865,858
Cash Reserves Target 6,098,619 3,840,108 3,977,920
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the operation of the Parks & Recreation side of South Bend Venues, Parks & Arts (VPA). The purpose is to provide quality spaces, places, and experiences
within the City. There are several operational divisions within the department: Administration, Maintenance, Golf Courses, Recreation, and Marketing & Events.
This fund's main source of revenue is property taxes (distributions received in June and December). This fund also receives auto excise and commercial vehicle excise tax
(intergovernmental shared revenues). Additional revenue is derived from charges for services such as pavilion rental, golf course fees, concessions, and fees for camps, leagues, fitness
centers, and special events. In 2019, this fund received a donation of $450,000 from the Pokagon Band. It will be received annually through 2023. The Regional Cities Grant of $5
million dollars was completed in 2020. In 2019, VPA received $1,000,000 from the Leighton Foundation. Interfund transfers from the Local Income Tax Certified Shares Fund (#404)
help subsidize the Parks operations.
Capital Projects - In 2019, capital expenditures reflect the use of the Regional Cities, Leighton Foundation, and Pokagon Band funds for the Howard Park renovation project. In
2020, the decrease in capital expenditures reflects the substantial completion of the Howard Park renovation project and the use of the noted grants and donations. The increase in
Professional Services and decrease in Other Services & Charges is primarily due to the reclassification of a service contract for the maintenance of the streetscapes and sidewalks
downtown. Personnel - From 2020 to 2021, several personnel changes were made: six positions were eliminated from this fund and three positions were transferred to other funds
(two positions transferred to the Community Inititives division in Fund #101 and one position transferred to the Morris Performing Arts Center budget in Fund #101). Accounting
Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued and the activity formerly appearing in them is
represented in the Parks & Recreation Fund (#201). This allowed for better reporting and more efficient use of funds.
Cash Reserves Target
25% of Annual expenditures
102
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Morris PAC / Palais Royale Marketing Fund Number 273
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 21,618 3,535 5,000 5,000 4,983 4,983 17 100%
Interest Earnings 1,802 648 578 578 453 453 125 78%
Donations - - - 500 500 500 - 100%
Total Revenue 23,421 4,183 5,578 6,078 5,936 5,936 142 98%
Expenditures by Type
Services & Charges
Printing & Advertising 7,720 832 20,000 29,984 7,648 - 7,648 22,336 26%
Total Services & Charges 7,720 832 20,000 29,984 7,648 - 7,648 22,336 26%
Interfund Transfers Out - - -
Total Expenditures 7,720 832 20,000 29,984 7,648 - 7,648 22,336 26%
Net Surplus / (Deficit)15,701 3,351 (14,422) (23,906) (1,712) (1,712)
Beginning Cash Balance 57,345 73,045 76,521
Cash Adjustments (1) 125 -
Ending Cash Balance 73,045 76,521 52,615 74,809
Cash Reserves Target 1,930 208 7,496
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9768-07) as a separate, non-reverting fund to receive monies from solicitation of funds for commercial promotion sponsorships such as
commercial ads on ticket envelopes and Morris Marquee sponsorships; and to accept donations to the Morris Performing Arts Center and Palais Royale. All sums so collected and
deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale.
Revenue for this fund is collected through donations and sponsorships. This fund also receives revenue from interest earned on the fund's cash balance.
Due to the COVID-19 pandemic, the Morris PAC was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of
less events due to the pandemic.
Expenditures are for advertisements and promotional services. The City is able to not only advertise on the local area digital billboards, but also secure sponsorships to help fund the
advertising displayed on them.
Cash Reserves Target
25% of Annual expenditures
103
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Morris PAC Self-Promotion Fund Number 274
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 82,464 37,554 65,000 65,000 37,223 37,223 27,777 57%
Interest Earnings 3,934 1,818 1,737 1,737 1,355 1,355 382 78%
Total Revenue 86,398 39,372 66,737 66,737 38,578 38,578 28,159 58%
Expenditures by Type
Services & Charges
Professional Services 956 - 80,000 80,000 - - - 80,000 0%
Printing & Advertising - 1,100 35,000 35,000 - - - 35,000 0%
Total Services & Charges 956 1,100 115,000 115,000 - - - 115,000 0%
Total Expenditures 956 1,100 115,000 115,000 - - - 115,000 0%
Net Surplus / (Deficit)85,442 38,272 (48,263) (48,263) 38,578 38,578
Beginning Cash Balance 101,499 186,839 225,432
Cash Adjustments (101) 320 -
Ending Cash Balance 186,839 225,432 177,169 264,010
Cash Reserves Target 239 275 28,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10569-17) to account for the revenue and expenditures related to events and activities that the Morris Performing Arts Center self-promotes or
self-sponsors.
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris
PAC Self-Promotion Fund (#274), and $1.00 deposited into Morris PAC Capital Fund (#416). This fund also receives revenue from interest earned on the fund's cash balance.
Due to the COVID-19 pandemic, the Morris PAC was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of
less events due to the pandemic.
Expenditures are for marketing and advertising for the Morris Performing Arts Center.
Cash Reserves Target
25% of Annual expenditures
104
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2017 Parks Bond Debt Service Fund Number 312
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 1,166,972 1,087,915 1,100,842 1,116,956 1,116,956 1,116,956 - 100%
Intergov./ Shared Revenues 74,210 63,774 45,280 68,319 68,319 68,319 - 100%
Interest Earnings 1,412 (244) 2,023 500 500 500 - 100%
Total Revenue 1,242,595 1,151,444 1,148,145 1,185,775 1,185,775 1,185,775 - 100%
Expenditures by Type
Services & Charges
Debt Service Principal 770,000 785,000 825,000 825,000 825,000 - 825,000 - 100%
Debt Service Interest & Fees 411,140 387,965 364,193 364,193 364,190 - 364,190 3 100%
Total Services & Charges 1,181,140 1,172,965 1,189,193 1,189,193 1,189,190 - 1,189,190 3 100%
Total Expenditures 1,181,140 1,172,965 1,189,193 1,189,193 1,189,190 - 1,189,190 3 100%
Net Surplus / (Deficit)61,455 (21,521) (41,048) (3,418) (3,415) (3,415)
Beginning Cash Balance 147,325 208,740 187,578
Cash Adjustments (39) 358 -
Ending Cash Balance 208,740 187,578 184,160 184,163
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10580-18) to collect a separate property tax levy that is used to pay for the semi-annual payment of debt service principal and interest to the
bondholders of the 2017 Park District Bonds, Series A-K (debt schedule #165).
The par amount of the 2017 Park District Bonds, Series A-K was $14,075,000. The bonds were closed on December 20, 2017 and have a net interest rate of 3.056%. The net proceeds
after bond issuance costs were $13,715,350. This amount was deposited into the 2017 Parks Bond Capital Fund (#471) to be used towards the approved capital projects.
This fund receives property tax revenue (distributions received in June and December) from a levy that was previously collected in Fund #313 for the College Football Hall of Fame
debt service (final payment February 1, 2018). This fund also receives a small portion of auto excise and commercial vehicle excise tax (intergovernmental shared revenues).
Debt service payments are due on January 15 and July 15. The first debt service payment was due July 15, 2018 and the final payment is due January 15, 2033. Property taxes are
assumed to come in to cover the debt service payments through the life of the bond.
Capital expenditures related to this bond are tracked in the 2017 Parks Bond Capital Fund (#471).
Cash Reserves Target
No reserve requirement
105
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Coveleski Stadium Capital Fund Number 401
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 23,125 - 30,000 30,000 - - 30,000 0%
Interest Earnings 823 144 351 351 58 58 293 17%
Total Revenue 23,947 144 30,351 30,351 58 58 30,293 0%
Expenditures by Type
Services & Charges
Repairs & Maintenance 38,513 15,099 30,000 29,285 10,183 - 10,183 19,102 35%
Total Services & Charges 38,513 15,099 30,000 29,285 10,183 - 10,183 19,102 35%
Capital 32,955 - - - - - - - -
Total Expenditures 71,468 15,099 30,000 29,285 10,183 - 10,183 19,102 35%
Net Surplus / (Deficit)(47,520) (14,955) 351 1,066 (10,125) (10,125)
Beginning Cash Balance 73,256 25,850 11,685
Cash Adjustments 114 790 -
Ending Cash Balance 25,850 11,685 12,751 814
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 7492-85) to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend. The fund is
administered by the Department of Venues, Parks & Arts.
Revenues are in the form of compensation received by the City based on stadium attendance.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
106
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Professional Sports Convention Development Area Fund Number 413
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues - - - 850,000 775,414 775,414 74,586 91%
Interest Earnings - - - - 218 218 (218) -
Total Revenue - - - 850,000 775,632 775,632 74,368 91%
Expenditures by Type
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)- - - 850,000 775,632 775,632
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 850,000 775,632
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
This fund was established in 2021 (Resolution 4917-21) to account for the reinstatement of the Professional Sports Convention Development Area (PSCDA) in downtown South
Bend. The PSCDA was originally established in 1997 (Resolution 2519-97) to fund debt service and improvements at the College Football Hall of Fame. The City received PSCDA tax
revenue for the original area from January 1998 through December 2017. The original PSCDA included the College Football Hall of Fame, Century Center, Four Winds Field at
Stanley Coveleski Stadium, Morris Performing Arts Center, Palais Royale Ballroom, and the Studebaker National Museum. The revised PSCDA expanded the tax area, adding the Aloft
Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus
of Indiana University South Bend.
The Indiana Department of Revenue collects a portion of state sales tax and income taxes (covered taxes) generated in the professional sports convention development area (PSCDA).
The taxes are remitted on a monthly basis to St. Joseph County which remits it to the City of South Bend. The maximum amount of covered taxes that may be captured in the PSCDA
is $2 million per year per IC 36-7-31.8-10(e). The allocation provisions shall expire July 1, 2041. Because this is a new source of tax revenue, the City is budgeting conservatively at $1.5
million per year.
The PSCDA tax revenue shall be used for capital improvements or financing of capital improvements for any facility that is owned by the City and is used as one of the following: a
professional sports franchise for practice or competitive sporting events, a facility used principally for convention or tourism related events, a museum, a facility used for public
attractions of national significance, a performing arts venue (IC 36-7-31.38-8 (a)(2)).
Initially, the City plans to use the PSCDA to fund capital improvements at Four Winds Field at Coveleski Stadium in downtown South Bend, a baseball stadium for the South Bend
Cubs minor league baseball team.
107
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Morris Performing Arts Center Capital Fund Number 416
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 82,464 37,554 65,000 65,000 37,223 37,223 27,777 57%
Interest Earnings 10,956 3,981 2,175 2,175 1,057 1,057 1,118 49%
Other Income 575 - - - - - - -
Interfund Transfers In - 175,579 - 2,350,000 1,800,000 1,800,000 550,000 77%
Total Revenue 93,995 217,114 67,175 2,417,175 1,838,280 1,838,280 578,895 76%
Expenditures by Type
Supplies 14,469 - 25,000 15,000 14,811 - 14,811 189 99%
Services & Charges
Professional Services - - - - - - - - -
Printing & Advertising - - - 90 90 - 90 - 100%
Repairs & Maintenance 21,435 90,471 25,000 1,625 - - - 1,625 0%
Total Services & Charges 21,435 90,471 25,000 1,715 90 - 90 1,625 5%
Capital 14,149 346,394 - 113,550 113,550 - 113,550 - 100%
Total Expenditures 50,052 436,865 50,000 130,265 128,451 - 128,451 1,814 99%
Net Surplus / (Deficit)43,943 (219,751) 17,175 2,286,910 1,709,829 1,709,829
Beginning Cash Balance 378,088 422,125 203,098
Cash Adjustments 94 724 -
Ending Cash Balance 422,125 203,098 2,490,008 1,912,926
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 7292-84) to receive monies to be used solely for the purpose of renovating, remodeling, or otherwise improving the facilities of the Morris
Performing Arts Center (MPAC).
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.00 deposited into Morris PAC Capital Fund (#416), $1.50 deposited into
the General Fund (#101), and $1.00 deposited into Morris PAC Self-Promotion Fund (#274). This fund also receives revenue from interest earned on the fund's cash balance.
In 2020, $175,579 was transferred from the General Fund (#101) to help fund the Morris ceiling repair.
Due to the COVID-19 pandemic, the Morris PAC was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of
less events due to the pandemic.
The Morris Performing Arts Center was re-opened in 2000 - Many of the assets throughout the building are coming to an end of their useful life and need replacement. The theatrical
equipment is outdated and needs to be upgraded to meet the requirements of the performances / acts renting the facility.
The Morris is getting ready to celebrate its 100 year anniversary in 2022 and is planning for major renovations. Funds will be raised, deposited, and expensed through the Venues, Parks
& Arts Foundation.
Cash Reserves Target
No reserve requirement
108
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Palais Royale Historic Preservation Fund Number 450
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 14,425 6,477 8,000 12,078 12,078 12,078 - 100%
Interest Earnings 2,961 617 369 493 493 493 - 100%
Total Revenue 17,386 7,094 8,369 12,571 12,571 12,571 - 100%
Expenditures by Type
Services & Charges
Repairs & Maintenance 38,779 34,160 35,000 35,000 - - - 35,000 0%
Total Services & Charges 38,779 34,160 35,000 35,000 - - - 35,000 0%
Capital - - - - - - - - -
Total Expenditures 38,779 34,160 35,000 35,000 - - - 35,000 0%
Net Surplus / (Deficit)(21,393) (27,066) (26,631) (22,429) 12,571 12,571
Beginning Cash Balance 129,091 107,792 80,911
Cash Adjustments 94 185 -
Ending Cash Balance 107,792 80,911 58,482 93,481
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9706-06) for the sole purpose of assisting with the continued historic preservation, maintenance and repair of the Palais Royale building and
related facilities.
This fund receives a 2% percent historic preservation charge assessed on all services provided in connection with the use and rental of Palais Royale facilities from functions held at the
Palais (excluding fund raising events presented by not-for-profits). This fund also receives revenue from interest earned on the fund's cash balance.
Repairs/improvements needed include wall repairs (interior and exterior), including painting, light fixtures, etc.
Cash Reserves Target
No reserve requirement
109
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2018 Zoo Bond Capital Fund Number 453
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 22,489 293 - - - - - -
Total Revenue 22,489 293 - - - - - -
Expenditures by Type
Capital 3,166,419 121,222 - - - - - - -
Total Expenditures 3,166,419 121,222 - - - - - - -
Net Surplus / (Deficit)(3,143,930) (120,929) - - - -
Beginning Cash Balance 3,264,859 120,929 -
Cash Adjustments - - -
Ending Cash Balance 120,929 - - -
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was used to track the expenditures of the proceeds from the Economic Development Revenue Bonds, Series 2018. The bonds were issued to fund renovations at the
Potawatomi Zoo. Debt service principal and interest to the bondholders will be repaid by the Economic Development Income Tax (EDIT) Fund (#408) over 15 years, final payment
due 2/1/34.
The par amount of the bonds was $3,440,000 with a premium of $346,189. The bonds were closed on November 1, 2018 with a net interest rate of 3.78%. The net proceeds after bond
issuance costs were $3,702,814.
This bond was issued to finance the costs of the construction, expansion, renovation, equipping, furnishing and improving the Potawatomi Zoo, located at 500 Greenlawn Avenue.
The capital project includes the construction, equipping and furnishing of a new, modern visitor-centric front entrance building that will include a gift shop, universally accessible
gathering plaza, public restrooms and a separate, more secure entrance for field trips and group visits and that will double the Zoo’s education space, allowing for more classes, camps
and educational experiences. Also included is completion of various deferred maintenance improvements throughout the Zoo which will enhance the safety of visitors to the Zoo, staff
and animals and necessary to maintain the Zoo’s accreditation, including, without limitation, repair, replacement, renovation or enhancement of guest pathways and parking lots, animal
holding and exhibit areas, HVAC improvements, roofs, patron fencing, animal containment fencing and exhibitory, and electrical work throughout the Zoo.
The bond capital was fully spent in 2020.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
110
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2017 Parks Bond Capital Fund Number 471
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 297,324 72,162 - 30,000 31,461 31,461 (1,461) 105%
Total Revenue 297,324 72,162 - 30,000 31,461 31,461 (1,461) 105%
Expenditures by Division
Series A - Howard Park 842,454 73,054 - - - - - - -
Series B - St. Louis Street 1,041,033 6,643 - - - - - - -
Series C - Colfax-Seitz - - - 821,301 821,301 - 821,301 - 100%
Series D - Howard-Farmers 69,413 1,071,889 - 104,566 104,566 - 104,566 - 100%
Series E - Miami-Twyckenham - 685,828 - 97,564 97,564 - 97,564 - 100%
Series F - Seitz Park - - - - - - - - -
Series G - East Race 162,500 22,320 - 2,230 2,230 - 2,230 - 100%
Series H - Pinhook Park 886,000 454,571 - 471,842 471,842 - 471,842 - 100%
Series I - Other Park Improv.1,178,907 109,488 - 66,543 66,543 - 66,543 - 100%
Series J - Pinhook Connect - 755,805 - 127,248 127,248 - 127,248 - 100%
Series K - Future Projects 10,800 47,423 - 3,917 3,917 - 3,917 1 100%
Total Expenditures 4,191,107 3,227,021 - 1,695,211 1,695,211 - 1,695,211 1 100%
Expenditures by Type
Services & Charges
Professional Services 15,000 - - - - - - - -
Total Services & Charges 15,000 - - - - - - - -
Capital 4,176,107 3,227,021 - 1,695,211 1,695,211 - 1,695,211 1 100%
Total Expenditures 4,191,107 3,227,021 - 1,695,211 1,695,211 - 1,695,211 1 100%
Net Surplus / (Deficit)(3,893,782) (3,154,859) - (1,665,211) (1,663,750) (1,663,750)
Beginning Cash Balance 12,944,127 9,062,798 5,926,118
Cash Adjustments 12,453 18,179 -
Ending Cash Balance 9,062,798 5,926,118 4,260,907 4,259,726
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
This fund was established per the bond agreement in order to track the capital expenditures of the 2017 Park District Bonds, Series A-K. The bonds were issued to fund certain
improvements in connection with the MY SB Parks & Trails initiative.
The bonds will be repaid over a period of 15 years with the first debt service payment due on July 15, 2018 and the final payment due on January 15, 2033. Debt service payments are
tracked in the 2017 Parks Bond Debt Service Fund (#312).
The par amount of the bonds was $14,075,000. The bond closing date was December 20, 2017. Net proceeds after bond issuance costs were deposited into this fund in the amount of
$13,856,100. This fund also receives revenue from interest earned on the fund's cash balance.
These are the various projects: Series A - Howard Park riverfront promenade, storm water habitat area | Series B - St. Louis Street parking and street upgrades (Howard Park) | Series
C - Riverfront trail upgrades - Colfax to Seitz Park | Series D - Riverfront trail upgrades - Howard Park to Farmer's Market | Series E - Riverfront trail upgrades - Miami to
Twyckenham | Series F - Riverfront trail upgrades - Seitz Park to Howard Park, Seitz Park parking | Series G - Seitz Park - AM General parking and plaza area, East Race promenade
and bridge | Series H - Pinhook Park pavilion upgrade, reconnect river flow to lagoon, playground and site improvements | Series I - Other Park Improvements - Park security,
lighting, and storage - Restrooms modernization & ADA compliance | Series J - Pinhook Park neighborhood connectivity | Series K - Future Projects - park acquisitions, partnerships,
and build-outs
111
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Parking Garages Fund Number 601
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 945,347 844,835 900,000 900,000 905,346 905,346 (5,346) 101%
Fines, Forfeitures, and Fees 42,745 38,862 61,500 61,500 45,810 45,810 15,690 74%
Interest Earnings 32,323 8,089 10,068 4,803 4,803 4,803 - 100%
Other Income 16,084 2,468 - - 71 71 (71) -
Total Revenue 1,036,499 894,253 971,568 966,303 956,029 956,029 10,273 99%
Expenditures by Subdivisions
Parking Enforcement 105,009 71,212 13,962 14,067 3,992 - 3,992 10,075 28%
Parking General Operations - 40,118 574,746 577,524 435,881 - 435,881 141,643 75%
Main Street Garage 270,215 638,343 211,426 130,701 109,357 - 109,357 21,344 84%
Leighton Plaza Garage 450,815 478,042 227,584 120,750 108,032 - 108,032 12,718 89%
Wayne Street Garage 197,869 307,837 171,020 76,477 67,306 - 67,306 9,171 88%
Eddy St Commons Garage 15,000 10,511 - - - - - - -
Total Expenditures 1,038,908 1,546,063 1,198,738 919,518 724,568 - 724,568 194,951 79%
Expenditures by Type
Personnel
Other Personnel Costs - - - 289,315 172,990 - 172,990 116,325 40%
Total Personnel - - - 289,315 172,990 - 172,990 116,325 40%
Supplies - - - 28,301 21,389 - 21,389 6,912 76%
Services & Charges
Professional Services 700,335 490,335 488,000 184,825 164,606 - 164,606 20,219 89%
Utilities 104,528 100,720 117,000 115,450 101,784 - 101,784 13,666 88%
Repairs & Maintenance 126,794 237,452 125,000 84,948 63,496 - 63,496 21,453 75%
Other Services & Charges 13,574 17,088 7,000 27,708 24,317 - 24,317 3,391 88%
Total Services & Charges 945,232 845,594 737,000 412,931 354,203 - 354,203 58,729 86%
Operating Expenditures 945,232 845,594 737,000 730,547 548,582 - 548,582 181,966 75%
Capital 44,650 576,152 300,000 27,233 14,248 - 14,248 12,985 52%
Interfund Allocations 49,026 124,317 161,738 161,738 161,738 - 161,738 - 100%
Total Expenditures 1,038,908 1,546,063 1,198,738 919,518 724,568 - 724,568 194,951 79%
Net Surplus / (Deficit)(2,409) (651,810) (227,170) 46,785 231,462 231,462
Beginning Cash Balance 1,325,951 1,326,253 674,268
Cash Adjustments 2,710 (175) -
Ending Cash Balance 1,326,253 674,268 721,053 907,380
Cash Reserves Target 259,727 386,516 229,879
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
25% of Annual expenditures
This fund was established (ordinance 5089-69) to account for the maintenance and operation of off-street parking facilities. This fund accounts for the revenues and expenditures from
the various parking garages owned by the City of South Bend. There are currently 1,484 stalls. Starting in 2021, parking garage operations are under outside contract with ASM Global.
This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. This fund also receives revenue from street parking fines.
Effective January 2017, the Common Council approved an increase in parking garage rates and parking enforcement fines. It was the first increase in 13 years.
Starting in 2021, parking garage operations are under outside contract with ASM Global. Wages and benefits for parking garage employees and supplies for the garages will be paid for
by the City directly rather than through a management fee. There are many capital improvement needs.
Starting in 2020, the Parking Garage Fund reimburses the Morris Performing Arts Center Division (in Fund #101) for 100% of costs of wages and benefits for the Manager-Facility
Operations position. This is represented as an Interfund Allocation expense.
112
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Century Center Operations Fund Number 670
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 1,275,000 956,250 637,500 637,500 637,500 637,500 - 100%
Charges for Services 3,192,290 924,923 2,750,000 2,750,000 1,401,480 1,401,480 1,348,520 51%
Interest Earnings 24 7 - 54 54 54 - 100%
Other Income 9,692 5,936 6,275 6,304 5,177 5,177 1,127 82%
Interfund Allocation Reimb 66,045 68,478 67,477 67,477 67,477 67,477 - 100%
Total Revenue 4,543,051 1,955,594 3,461,252 3,461,335 2,111,688 2,111,688 1,349,647 61%
Expenditures by Subdivisions
City Operations 1,390,766 1,149,345 1,453,760 1,444,916 1,246,312 - 1,246,312 198,605 86%
Food & Beverage Operations 3,137,910 1,444,541 2,772,311 2,772,311 1,702,069 - 1,702,069 1,070,242 61%
Total Expenditures 4,528,676 2,593,886 4,226,071 4,217,227 2,948,380 - 2,948,380 1,268,847 70%
Expenditures by Type
Personnel
Salaries & Wages 473,272 368,842 423,365 438,365 350,615 - 350,615 87,750 80%
Fringe Benefits 155,072 138,803 166,211 151,211 124,970 - 124,970 26,241 83%
Other Personnel Costs 1,197,879 757,895 900,000 900,000 730,187 - 730,187 169,813 81%
Total Personnel 1,826,223 1,265,540 1,489,576 1,489,576 1,205,772 - 1,205,772 283,804 81%
Supplies 1,145,517 317,548 1,150,000 1,149,899 551,277 - 551,277 598,622 48%
Services & Charges
Professional Services 76,325 35,698 120,628 144,174 107,162 - 107,162 37,012 74%
Printing & Advertising 2,893 277 - 1,000 543 - 543 457 54%
Utilities 375,552 276,273 383,819 387,437 348,609 - 348,609 38,829 90%
Education & Training - 1,724 - 2,228 428 - 428 1,800 19%
Travel - - - 574 574 - 574 - 100%
Repairs & Maintenance 101,642 74,654 101,000 81,870 71,901 - 71,901 9,969 88%
Insurance 57,019 47,272 57,047 57,047 48,906 - 48,906 8,141 86%
Other Services & Charges 512,899 311,417 579,589 559,010 268,797 - 268,797 290,213 48%
Total Services & Charges 1,126,329 747,314 1,242,083 1,233,341 846,920 - 846,920 386,421 69%
Operating Expenditures 4,098,069 2,330,403 3,881,659 3,872,815 2,603,968 - 2,603,968 1,268,847 67%
Interfund
Interfund Allocations 162,380 169,544 247,195 247,195 247,195 - 247,195 - 100%
Interfund Transfers Out 268,227 93,939 97,217 97,217 97,217 - 97,217 - 100%
Total Interfund 430,607 263,483 344,412 344,412 344,412 - 344,412 - 100%
Total Expenditures 4,528,676 2,593,886 4,226,071 4,217,227 2,948,380 - 2,948,380 1,268,847 70%
Net Surplus / (Deficit)14,375 (638,292) (764,819) (755,892) (836,692) (836,692)
Beginning Cash Balance 1,532,952 1,537,206 1,016,748
Cash Adjustments (10,121) 117,834 -
Ending Cash Balance 1,537,206 1,016,748 260,856 194,350
Cash Reserves Target 1,132,169 648,472 1,054,307
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The City has a contract with ASM Global (a company that specializes in venue management) for the food & beverage operations at the Century Center. The repair and maintenance
operations are handled by the City. | Personnel - The City's portion of the personnel budget includes the wages and benefits for seven (7) full-time employees, and budget for part-
time wages. These employees are hired and managed by the City. Other Personnel Costs represents the wages and benefits for ASM Global employees working for the Century
Center. | Supplies - The City's portion of the budget includes supplies needed to maintain the Century Center such as cleaning supplies, repair & maintenance materials, office
supplies, and other small operating supplies. ASM Global's portion of the supplies budget includes supplies needed to operate the Century Center for events, such as food &
beverage inventory. | Services - The repair & maintenance budget includes HVAC and elevator maintenance, along with other general building maintenance expenses. The utilities
budget includes the costs of electric, natural gas, and water for the Century Center. | Interfund Transfers Out include transfers to the Century Center Energy Conservation Debt
Service Fund (#672) to fund debt service payments.| Capital - See the Century Center Capital Fund (#671).
Cash Reserves Target
25% of Annual expenditures
This fund was established to account for the operating costs of Century Center, the City's convention center. The Century Center is a division of the Department of Venues, Parks &
Arts. The Century Center is located along the St. Joseph River in Downtown South Bend. It plays host to conventions and trade shows, conferences and meetings, weddings and
receptions, plays, and concerts.
This fund receives Hotel/Motel tax, remitted to the City by St. Joseph County, and collects revenue for charges for services such as facility rent, catering, parking etc. Amount may
change in years going forward. Due to the COVID-19 pandemic, the Century Center was shut down for a several months during 2020. Revenue is expected to drop significantly for
the foreseeable future as a result of less events due to the pandemic.
113
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Century Center Capital Fund Number 671
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 12,966 1,931 200 200 98 98 102 49%
Other Income - - - - - - - -
Interfund Transfers In 177,475 - - - - - - -
Total Revenue 190,441 1,931 200 200 98 98 102 49%
Expenditures by Type
Services & Charges
Professional Services 66,123 - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges 66,123 - - - - - - - -
Capital - - - - - - - - -
Total Expenditures 66,123 - - - - - - - -
Net Surplus / (Deficit)124,318 1,931 200 200 98 98
Beginning Cash Balance 857,363 981,681 983,612
Cash Adjustments - - -
Ending Cash Balance 981,681 983,612 983,812 983,710
Cash Reserves Target 800,000 800,000 800,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 1989 for the purpose of providing preventative maintenance and improvement to the Century Center.
This fund receives revenue from interest earned on the fund's cash balance. The Century Center Board of Managers would like to begin transferring the annual net profit from the
Century Center Operations Fund (#670) into this fund.
The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid
directly from the County budget and do not pass through the City's accounting system; therefore, these expenditures do not appear in the City's budget.
Cash Reserves Target
$800,000 Minimum per Board of Managers
114
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Century Center Energy Conservation Debt Svc Fund Number 672
Fund Type Debt Service Fund Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 235,000 221,437 221,437 221,437 221,437 221,437 - 100%
Interest Earnings 4,232 2,552 1,200 1,555 1,574 1,574 (19) 101%
Other Income 104,511 97,225 88,057 88,057 89,480 89,480 (1,423) 102%
Interfund Transfers In 90,752 93,939 97,217 97,217 97,217 97,217 - 100%
Total Revenue 434,495 415,154 407,911 408,266 409,708 409,708 (1,442) 100%
Expenditures by Type
Services & Charges
Debt Service Principal 280,090 285,614 291,274 291,274 291,274 - 291,274 - 100%
Debt Service Interest & Fees 135,333 125,482 115,437 115,437 115,437 - 115,437 - 100%
Total Expenditures 415,423 411,096 406,711 406,711 406,711 - 406,711 - 100%
Net Surplus / (Deficit)19,071 4,058 1,200 1,555 2,997 2,997
Beginning Cash Balance 170,316 189,409 193,705
Cash Adjustments 21 238 -
Ending Cash Balance 189,409 193,705 195,260 196,702
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2015 to account for debt service payments of the 2015 Century Center Energy Conservation bonds. The bond proceeds were used to make improvements
at the Century Center including a new solar panel roof and other energy efficiency projects.
This fund receives revenue, to fund the repayment of the debt, from the following sources: a pledge of Hotel/Motel tax revenue from St. Joseph County in the amount of $221,437 per
year starting in 2018; interfund transfers from Century Center Operations Fund (#670); and a federally subsidized interest rebate of approximately 80% of interest paid. This fund also
receives revenue from interest earned on the fund's cash balance.
The bonds will be paid off over a 15-year period, with the final payment due on May 1, 2031.
Cash Reserves Target
No reserve requirement
115
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name City Cemetery Fund Number 730
Fund Type Special Revenue Fund Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 803 259 134 178 178 178 - 100%
Other Income - - - - - - - -
Total Revenue 803 259 134 178 178 178 - 100%
Expenditures by Type
Services & Charges
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)803 259 134 178 178 178
Beginning Cash Balance 28,916 29,730 30,041
Cash Adjustments 12 51 -
Ending Cash Balance 29,730 30,041 30,219 30,218
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10638-18) to provide perpetual care and maintenance for the South Bend City Cemetery.
Revenue was originally derived from the sale of cemetery plots and burial expenses. There are few sites available for sale and most plots are occupied, resulting in little burial activity.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Expenses are for maintaining the City Cemetery. There are no expenditures budgeted for 2021. Appropriation requests for expenditures will be made as needed.
Cash Reserves Target
25% of Annual expenditures
116
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Bowman Cemetery Fund Number 731
Fund Type Special Revenue Fund Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 12,623 4,082 6,392 2,793 2,793 2,793 - 100%
Other Income - - - - - - - -
Total Revenue 12,623 4,082 6,392 2,793 2,793 2,793 - 100%
Expenditures by Type
Services & Charges
Repairs & Maintenance - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)12,623 4,082 6,392 2,793 2,793 2,793
Beginning Cash Balance 454,888 467,692 472,576
Cash Adjustments 182 802 -
Ending Cash Balance 467,692 472,576 475,369 475,369
Cash Reserves Target 400,000 400,000 400,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
In 2018, the trust administered by Key Bank for the maintenance of the Bowman Cemetery was terminated. The funds held in the trust were transferred to the City for the City’s
ongoing responsibility to care for the Bowman Cemetery in perpetuity according to Indiana law. This fund was established by Ordinance No. 10638-18, dated December 10, 2018, to
account for the transferred funds and to budget for the expenses the City will incur in maintaining the Bowman Cemetery.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2021. Appropriation requests for expenditures will be made as needed.
Cash Reserves Target
$400,000 minimum
117
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2015 Parks Bond Debt Service Fund Number 757
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 3,527 807 2,000 2,000 47 47 1,953 2%
Interfund Transfers In 409,270 375,939 376,007 376,007 375,986 375,986 21 100%
Total Revenue 412,797 376,746 378,007 378,007 376,033 376,033 1,974 99%
Expenditures by Type
Services & Charges
Debt Service Principal 220,000 225,000 225,000 225,000 225,000 - 225,000 - 100%
Debt Service Interest & Fees 162,731 156,131 149,382 149,382 149,381 - 149,381 1 100%
Total Expenditures 382,731 381,131 374,382 374,382 374,381 - 374,381 1 100%
Net Surplus / (Deficit)30,066 (4,385) 3,625 3,625 1,652 1,652
Beginning Cash Balance 560,431 590,497 586,111
Cash Adjustments - - -
Ending Cash Balance 590,497 586,111 589,736 587,763
Cash Reserves Target 590,497 586,111 589,736
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2015 Parks Bond. The par amount of the bonds was $5,605,000. The
debt service reserve will be used towards the last debt service payment. The accounting records are maintained in trustee bank accounts.
The Local Income Tax Economic Development Fund (#408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. This fund
also receives revenue from interest earned on the cash balance at the trustee bank.
The semi-annual debt service payments are set forth in the 20-year debt amortization schedule (debt schedule #141) with the first payment made on February 1, 2016 and the final
payment due on August 1, 2035.
Capital expenditures of this bond were tracked in the 2015 Parks Bond Capital Fund (#751). The capital proceeds were fully expended in 2019.
Cash Reserves Target
100% cash reserves per bond covenants
118
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Studebaker-Oliver Revitalizing Grants Fund Number 209
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - - - - - - - -
Interest Earnings 24,778 7,035 3,388 4,318 4,318 4,318 - 100%
Other Income 100,000 100,000 100,000 - - - - -
Total Revenue 124,778 107,035 103,388 4,318 4,318 4,318 - 100%
Expenditures by Type
Services & Charges
Professional Services 149,969 274,931 25,000 109,228 75,182 - 75,182 34,046 69%
Total Services & Charges 149,969 274,931 25,000 109,228 75,182 - 75,182 34,046 69%
Capital - - - - - - - - -
Total Expenditures 149,969 274,931 25,000 109,228 75,182 - 75,182 34,046 69%
Net Surplus / (Deficit)(25,191) (167,896) 78,388 (104,910) (70,864) (70,864)
Beginning Cash Balance 954,136 929,415 763,112
Cash Adjustments 470 1,593 -
Ending Cash Balance 929,415 763,112 658,202 692,248
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9214-01) to account for various EPA grants relating to brownfields. Revenues and expenditures in this fund are grant and project specific and will
vary from year to year.
The EPA's Brownfields Program empowers states, communities, and other stakeholders to work together to prevent, assess, safely clean up, and sustainably reuse brownfields. A
brownfield site is real property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or
contaminant.
Past grant activity includes:
- Brownfields assessment grant: Hazardous substances grant funds and petroleum grant funds used to conduct Phase I and II environmental site assessments on a city-wide basis. Sites
included a former foundry site that is now a city park, a former railroad site in the Studebaker/Oliver project area, and sites in wellhead protection areas.
- Brownfields revolving loan fund grant: Grant used to capitalize a revolving loan fund from which the City of South Bend will provide loans and subgrants to support cleanup
activities for sites throughout the city that are contaminated with hazardous substances. Loans will be made based on an environmental prioritization process.
- Brownfields cleanup grant: Grant funds used to clean up the former Oliver Plow Works site. The site is part of the Studebaker/Oliver Plow Works Redevelopment Strategy, a phased
approach for eventually redeveloping the entire Studebaker and Oliver factories into two light industrial parks. Grant funds also will be used for remediation and post-cleanup
reporting, and community involvement activities.
This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance.
Other income was derived from repayment from the River West TIF Fund (#324), with the last payment received in 2020.
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
119
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Economic Development State Grants Fund Number 210
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - - - 575,000 41,015 41,015 533,986 7%
Interest Earnings 2,878 712 544 544 160 160 384 29%
Other Income 72,010 90,013 72,011 72,011 36,005 36,005 36,006 50%
Total Revenue 74,888 90,725 72,555 647,555 77,180 77,180 570,376 12%
Expenditures by Type
Services & Charges
Professional Services 53,699 56,352 - 438 438 - 438 1 100%
Repairs & Maintenance - - - - - - - - -
Debt Service Principal 67,581 69,632 35,605 35,605 35,604 - 35,604 1 100%
Debt Service Interest & Fees 4,429 2,379 401 401 401 - 401 - 100%
Grants & Subsidies - - - 41,015 41,015 - 41,015 - 100%
Other Services & Charges - - - - - - - - -
Total Services & Charges 125,710 128,362 36,006 77,459 77,457 - 77,457 2 100%
Interfund Transfers Out 230,000 - - - - - - - -
Total Expenditures 355,710 128,362 36,006 77,459 77,457 - 77,457 2 100%
Net Surplus / (Deficit)(280,822) (37,637) 36,549 570,096 (277) (277)
Beginning Cash Balance 344,987 64,775 27,154
Cash Adjustments 610 16 -
Ending Cash Balance 64,775 27,154 597,250 26,876
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana.
This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance.
Past expenditures include demolition of vacant and abandoned houses/lots, equipment for the Ignition Park/ND Turbo project, and debt service payments to the Indiana
Development Finance Authority for a loan for the Indiana Brownfields Program with final payment due in 2021.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
120
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Dept of Community Investment Operating Fund Number 211
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants 434,000 10,650 552,550 18,550 9,200 9,200 9,350 50%
Charges for Services 212,079 861,309 483,267 1,047,267 1,453,279 1,453,279 (406,012) 139%
Fines, Forfeitures, and Fees - 46,076 56,840 56,840 57,904 57,904 (1,064) 102%
Interest Earnings 17,680 8,876 15,000 15,000 6,023 6,023 8,977 40%
Other Income 4,123 2,598 - - 573 573 (573) -
Interfund Allocation Reimb - 174,531 175,765 145,765 145,765 145,765 - 100%
Interfund Transfers In 2,350,633 2,268,899 1,752,159 1,752,159 500,000 500,000 1,252,159 29%
Total Revenue 3,018,515 3,372,939 3,035,581 3,035,581 2,172,743 2,172,743 862,837 72%
Expenditures by Type
Personnel
Salaries & Wages 1,493,197 1,529,047 1,921,625 1,949,974 1,779,295 - 1,779,295 170,679 91%
Fringe Benefits 528,540 568,983 716,373 722,116 649,973 - 649,973 72,143 90%
Total Personnel 2,021,736 2,098,029 2,637,998 2,672,090 2,429,268 - 2,429,268 242,822 91%
Supplies 18,276 13,503 26,120 28,569 20,424 - 20,424 8,145 71%
Services & Charges
Professional Services 157,623 224,609 281,800 346,969 196,969 - 196,969 150,000 57%
Printing & Advertising 13,604 7,560 24,000 24,000 4,758 - 4,758 19,242 20%
Education & Training 9,835 4,576 22,000 26,920 14,288 - 14,288 12,632 53%
Travel 24,271 4,502 20,000 20,000 268 - 268 19,732 1%
Repairs & Maintenance 9,911 12,447 3,100 5,100 2,822 - 2,822 2,278 55%
Other Services & Charges 16,116 11,772 26,450 38,650 24,660 - 24,660 13,990 64%
Total Services & Charges 231,360 265,466 377,350 461,639 243,765 - 243,765 217,874 53%
Operating Expenditures 2,271,372 2,376,999 3,041,468 3,162,298 2,693,456 - 2,693,456 468,841 85%
Interfund
Interfund Allocations 464,363 357,941 652,726 652,726 652,726 - 652,726 - 100%
Interfund Transfers Out - 35,000 50,000 50,000 50,000 - 50,000 - 100%
Total Interfund 464,363 392,941 702,726 702,726 702,726 - 702,726 - 100%
Total Expenditures 2,735,735 2,769,940 3,744,194 3,865,024 3,396,182 - 3,396,182 468,841 88%
Net Surplus / (Deficit)282,780 603,000 (708,613) (829,443) (1,223,439) (1,223,439)
Beginning Cash Balance 729,684 1,012,307 1,629,498
Cash Adjustments (158) 14,191 -
Ending Cash Balance 1,012,307 1,629,498 800,055 394,125
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10060-10) to account for the activities of the Department of Community Investment (DCI). DCI's mission is to spur investment in a stronger
South Bend by doing the following:
- Attracting & retaining growing businesses
- Connecting residents to economic opportunities
- Planning for vibrant neighborhoods
This fund is mainly supported by interfund transfers from the Local Income Tax Economic Development Fund (#408). This fund also receives revenue from federal grants and staff
contracts. Starting in 2020, the wages and benefits for two Zoning staff are allocated back to the Building Department (Fund #600). This revenue is represented as an interfund
allocation reimbursement transferred from Fund #600. In 2021, the interfund transfer from Fund #408 was reduced in order to spend down this fund's cash reserves. There is no cash
reserve requirement in this fund as it is supported by interfund transfers and does not need to carry a cash balance.
In 2020, a part-time position was added to help promote greater regulatory compliance for the Historic Preservation Commission (HPC) and new City zoning responsibilities.
Additional capacity will be used to support Business Licensing and to reduce the work load of a Code Inspector. In 2021, two new positions are added to the Business Development
team to support the newly awarded Revolving Loan Fund Grant as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). These positions will handle all loan
applications and processing through closing. The positions are fully funded by grant revenue.
Cash Reserves Target
No reserve requirement
121
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Dept of Community Investment Grants Fund Number 212
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants 2,030,043 2,392,383 3,150,111 8,650,111 2,563,504 2,563,504 6,086,607 30%
Fines, Forfeitures, and Fees 30 121 - 500 500 500 - 100%
Other Income 483,931 186,664 119,687 325,930 341,376 341,376 (15,446) 105%
Total Revenue 2,514,004 2,579,168 3,269,798 8,976,541 2,905,379 2,905,379 6,071,161 32%
Expenditures by Type
Services & Charges
Professional Services - 40,488 - 10,343 10,343 - 10,343 - 100%
Grants & Subsidies 2,555,898 2,529,492 2,755,134 2,801,228 2,801,228 - 2,801,228 - 100%
Total Services & Charges 2,555,898 2,569,980 2,755,134 2,811,571 2,811,571 - 2,811,571 - 100%
Total Expenditures 2,555,898 2,569,980 2,755,134 2,811,571 2,811,571 - 2,811,571 - 100%
Net Surplus / (Deficit)(41,893) 9,188 514,664 6,164,970 93,809 93,809
Beginning Cash Balance 347,782 305,248 313,907
Cash Adjustments (641) (528) -
Ending Cash Balance 305,248 313,907 6,478,877 409,818
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
Special allocations of CDBG and ESG awarded under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) are separate from regular allocations and are accounted
for in the COVID-19 Response Fund (#264).
This fund accounts for the receipt and subsequent expenditure of grants received from the U.S. Department of Housing and Urban Development related to community improvement
projects. This fund accounts for various grants including:
Community Development Block Grant (CDBG) - CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable
living environment, and economic opportunities for individuals and families with incomes below 80 percent of the area median income. CDBG funds can also be used for the
elimination of slum and blight.
Emergency Solutions Grant (ESG) - The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the
shelter facility, and for the administration of the grant.
Neighborhood Stabilization Project (NSP) - Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are
the result of the mortgage foreclosure crisis in the nation. HUD provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be
used to buy, fix up, and resell foreclosed and abandoned homes. NSP grantees develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent
of the funds appropriated for the purchase and redevelopment of abandoned or foreclosed homes or residential properties that will be used to house individuals or families whose
incomes do not exceed 50 percent of the area median income. In addition, all activities funded by NSP must benefit low- and moderate-income persons whose income does not exceed
120 percent of area median income. Activities may not qualify under NSP using the "prevent or eliminate slums and blight" or "address urgent community development needs"
objectives.
Shelter Plus Care Program (S+C) - The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other
sources. S+C assists hard to serve homeless individuals with disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with
alcohol and/or drugs, and HIV/AIDS or related diseases.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
122
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Unsafe Building Fund Number 219
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Fines, Forfeitures, and Fees 263,172 51,581 111,100 111,100 34,066 34,066 77,034 31%
Interest Earnings 18,352 7,420 11,932 11,932 4,812 4,812 7,120 40%
Other Income 2,298 18 - - - - - -
Interfund Transfers In 681,491 - - - - - - -
Total Revenue 965,314 59,018 123,032 123,032 38,879 38,879 84,154 32%
Expenditures by Subdivisions
NEAT Crew 435,893 23,896 - - - - - - -
Unsafe Building 156,655 117,855 113,500 113,805 107,286 - 107,286 6,519 94%
Total Expenditures 592,547 141,751 113,500 113,805 107,286 - 107,286 6,519 94%
Expenditures by Type
Personnel
Salaries & Wages 178,355 - - - - - - - -
Fringe Benefits 65,378 - - - - - - - -
Total Personnel 243,732 - - - - - - - -
Supplies 22,623 5,458 - - - - - - -
Services & Charges
Professional Services 39,500 27,070 17,500 27,805 25,970 - 25,970 1,835 93%
Repairs & Maintenance 153,241 - - - - - - - -
Other Services & Charges 73,977 109,224 96,000 86,000 81,316 - 81,316 4,684 95%
Total Services & Charges 266,718 136,294 113,500 113,805 107,286 - 107,286 6,519 94%
Operating Expenditures 533,073 141,751 113,500 113,805 107,286 - 107,286 6,519 94%
Capital 24,580 - - - - - - - -
Interfund Allocations 34,894 - - - - - - - -
Total Expenditures 592,547 141,751 113,500 113,805 107,286 - 107,286 6,519 94%
Net Surplus / (Deficit)372,767 (82,733) 9,532 9,227 (68,407) (68,407)
Beginning Cash Balance 543,230 923,154 832,938
Cash Adjustments 7,157 (7,482) -
Ending Cash Balance 923,154 832,938 842,165 764,981
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement
The Unsafe Building Fund was established in 2016 (ordinance 10416-16) to receive fines and fees related to Indiana's Unsafe Building law (IC 36-7-9). The expenses incurred for
board-ups, demolitions, ordinance violation abatements, and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code
Enforcement and shares the same mission to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building
Law, and the 2000 International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens' complaints,
partners with volunteer neighborhood associations for neighborhood clean-ups, and works directly through community outreach programs to enrich the City of South Bend's
neighborhoods.
This fund receives revenue from fines and fees relating to Unsafe Building laws including the following sources: vacant and abandoned registrations, board-ups, demolitions, forfeited
performance bonds, special assessments, and civil penalties.
Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement was moved into the newly established Code Enforcement
Fund (#230), resulting in a large decrease in expenditures from 2019 to 2020. This allowed for more transparency regarding the Unsafe Building fines and fees collected in this fund
and the expenditure of those revenues on allowable expenses. The expenditures in this fund will be equal to or less than revenues received. Budgeted expenditures includes emergency
demolitions and expenses associated with monitoring unsafe building concerns.
123
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Rental Units Regulation Fund Number 221
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Fines, Forfeitures, and Fees 7,375 107,800 100,000 100,000 6,880 6,880 93,120 7%
Interest Earnings 351 573 200 690 728 728 (38) 106%
Interfund Transfers In - 245,626 241,527 241,527 50,000 50,000 191,527 21%
Total Revenue 7,726 353,999 341,727 342,217 57,608 57,608 284,609 17%
Expenditures by Type
Personnel
Salaries & Wages - 119,900 184,228 184,228 106,421 - 106,421 77,807 58%
Fringe Benefits - 59,277 82,349 82,349 52,625 - 52,625 29,724 64%
Total Personnel - 179,177 266,577 266,577 159,046 - 159,046 107,531 60%
Supplies - 332 5,800 5,800 236 - 236 5,564 4%
Services & Charges
Professional Services - 1,505 55,000 35,179 - - - 35,179 0%
Printing & Advertising - - 4,000 4,000 - - - 4,000 0%
Education & Training - - 750 750 - - - 750 0%
Travel - - 800 800 - - - 800 0%
Repairs & Maintenance - - 1,800 1,800 - - - 1,800 0%
Other Services & Charges - 1,748 7,000 7,000 - - - 7,000 0%
Total Services & Charges - 3,254 69,350 49,529 - - - 49,529 0%
Total Expenditures - 182,762 341,727 321,906 159,283 - 159,283 162,624 49%
Net Surplus / (Deficit)7,726 171,237 - 20,311 (101,674) (101,674)
Beginning Cash Balance 10,105 17,823 189,090
Cash Adjustments (9) 31 -
Ending Cash Balance 17,823 189,090 209,401 87,416
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance (10427-16) and the Rental Safety Verification Program (RSVP) ordinance (10644-
19). Both of these programs are managed by the Department of Code Enforcement.
The Rental Safety Verification Program (RSVP) requires an occupancy inspection of all real property or rental units that are intended to be occupied or are occupied by anyone other
than the owner. This program is designed to ensure all City of South Bend rental units meet the minimum property standards of the International Property Maintenance Code, which
are incorporated into Chapter 6-Article 14 of the City's municipal code. Once the rental unit has been inspected with an Inspection Report and approved for occupancy, an Inspection
Certificate shall be issued by the Department authorizing the rental unit to be occupied. The purpose of the Inspection Report and Inspection Certificate issued to the owner or the
property manager (if applicable) is to verify that the rental unit is safe and habitable for occupancy with respect to: electrical systems, plumbing systems, water and sanitary system,
including hot water, heating and ventilation systems, bathroom, toilet facilities, doors, windows, stairways, hallways, functioning smoke detectors, lead hazards, indoor air quality, and
the overall structure in which a rental unit is established.
Revenue generation for the Rental Safety Verification Program (RSVP) is derived from follow up re-inspection fees and assessments for noncompliance. First and second inspections
will have no charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new,
revenue could vary greatly from current estimates. A transfer from the Local Income Tax Economic Development Fund (#408) will make up the difference.
Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the
program. However, previous guidelines for landlord registrations will be integrated into RSVP while working with landlords.
Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). In 2020, RSVP was moved into this fund in order to better
track its revenue and expenditures.
Cash Reserves Target
No reserve requirement
124
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Code Enforcement Fund Fund Number 230
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Licenses & Permits - 30,425 31,200 31,200 43,555 43,555 (12,355) 140%
Charges for Services - 43,360 53,250 53,250 47,624 47,624 5,626 89%
Fines, Forfeitures, and Fees - 367,113 304,000 304,000 411,114 411,114 (107,114) 135%
Interest Earnings - 2,492 - 930 941 941 (11) 101%
Debt Proceeds - 80,000 - 235,000 235,000 235,000 - 100%
Other Income - 15,396 2,725 2,725 2,998 2,998 (273) 110%
Interfund Allocation Reimb - 76,927 34,708 34,708 34,708 34,708 - 100%
Interfund Transfers In - 3,619,593 3,573,687 3,573,687 2,290,000 2,290,000 1,283,687 64%
Total Revenue - 4,235,305 3,999,570 4,235,500 3,065,940 3,065,940 1,169,560 72%
Expenditures by Subdivisions
Neighborhood Services & Enforce.- 2,084,724 2,402,890 2,486,005 1,989,223 - 1,989,223 496,782 80%
NEAT Crew - 414,272 569,372 568,666 431,596 - 431,596 137,071 76%
Animal Resource Center - 934,825 1,001,724 1,022,049 949,115 - 949,115 72,935 93%
Total Expenditures - 3,433,820 3,973,986 4,076,720 3,369,933 - 3,369,933 706,788 83%
Expenditures by Type
Personnel
Salaries & Wages - 1,415,442 1,456,785 1,465,435 1,410,684 - 1,410,684 54,751 96%
Fringe Benefits - 588,698 628,887 630,237 575,669 - 575,669 54,568 91%
Total Personnel - 2,004,140 2,085,672 2,095,672 1,986,353 - 1,986,353 109,319 95%
Supplies - 113,969 163,700 146,671 110,837 - 110,837 35,835 76%
Services & Charges
Professional Services - 40,574 110,300 105,501 67,185 - 67,185 38,316 64%
Printing & Advertising - 10,559 24,305 22,052 11,260 - 11,260 10,791 51%
Utilities - 31,984 30,667 36,667 32,310 - 32,310 4,357 88%
Education & Training - 2,933 5,000 7,100 4,013 - 4,013 3,087 57%
Travel - 3,826 2,400 3,600 777 - 777 2,823 22%
Repairs & Maintenance - 239,861 410,650 433,517 137,334 - 137,334 296,183 32%
Debt Service Principal - 47,510 124,425 124,425 90,535 - 90,535 33,890 73%
Debt Service Interest & Fees - 2,954 9,573 9,573 4,350 - 4,350 5,223 45%
Other Services & Charges - 120,664 243,810 248,459 112,018 - 112,018 136,442 45%
Total Services & Charges - 500,864 961,130 990,893 459,782 - 459,782 531,112 46%
Operating Expenditures - 2,618,973 3,210,502 3,233,236 2,556,971 - 2,556,971 676,266 79%
Capital - - - 80,000 49,478 - 49,478 30,522 62%
Interfund Allocations - 814,847 763,484 763,484 763,484 - 763,484 - 100%
Total Expenditures - 3,433,820 3,973,986 4,076,720 3,369,933 - 3,369,933 706,788 83%
Net Surplus / (Deficit)- 801,485 25,584 158,780 (303,993) (303,993)
Beginning Cash Balance - - 803,572
Cash Adjustments - 2,088 -
Ending Cash Balance - 803,572 962,352 497,492
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the Department of Code Enforcement was restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established by
the Common Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division were moved from the Consolidated Building Fund (#600)
into this fund. The Neighborhood Enforcement Action Team (NEAT) division was also moved from the Unsafe Building Fund (#219) into this fund.
This fund was established (ordinance 10686-19) in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code
Enforcement (NCE), South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement
division upholds and enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend
Animal Resource Center division runs the animal resource center (aka animal shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal
regulations. The NEAT division works in tandem with the Neighborhood Code Enforcement division to provide services for environmental clean-ups to homeowners and/or
businesses. These clean-ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris. Additional fines may be assessed
for failure to comply upon notification.
Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource
Center collects revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the
expenditures of these divisions. The difference is covered by an interfund transfer from the Local Income Tax Economic Development Fund (#408). The interfund allocation
reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal Resource Center division.
This nets out against the allocation expense recorded in this fund.
Cash Reserves Target
No reserve requirement
125
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Licenses & Permits 34,657 30,425 31,200 31,200 43,555 43,555 (12,355) 140%
Charges for Services 57,616 43,360 53,250 53,250 47,624 47,624 5,626 89%
Fines, Forfeitures, and Fees 549,637 526,493 515,100 515,100 452,060 452,060 63,040 88%
Interest Earnings 18,704 10,484 12,132 13,552 6,482 6,482 7,070 48%
Debt Proceeds - 80,000 - 235,000 235,000 235,000 - 100%
Other Income 12,659 15,414 2,725 2,725 2,998 2,998 (273) 110%
Interfund Allocation Reimb 73,304 76,927 34,708 34,708 34,708 34,708 - 100%
Interfund Transfers In 3,210,400 3,865,219 3,815,214 3,815,214 2,340,000 2,340,000 1,475,214 61%
Total Revenue 3,956,977 4,648,322 4,464,329 4,700,749 3,162,428 3,162,428 1,538,322 67%
Expenditures by Fund
Consolidated Bldg Fund (#600)3,001,390 - - (0) - - - - 0%
Rental Units Regulation (#221)- 182,762 341,727 321,906 159,283 - 159,283 162,624 49%
Unsafe Building Fund (#219)592,547 141,751 113,500 113,805 107,286 - 107,286 6,519 94%
Code Enforcement Fund (#230)- 3,433,820 3,973,986 4,076,720 3,369,933 - 3,369,933 706,787 83%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,512,432 3,636,502 - 3,636,502 875,930 81%
Expenditures by Division
Neighborhood Services & Enforce. 1,923,446 2,084,724 2,402,890 2,486,005 1,989,223 - 1,989,223 496,782 80%
NEAT Crew 435,893 438,168 569,372 568,666 431,596 - 431,596 137,071 76%
Rental Safety Verification Program 144,603 182,762 341,727 321,906 159,283 - 159,283 162,624 49%
Unsafe Building 156,655 117,855 113,500 113,805 107,286 - 107,286 6,519 94%
Animal Care & Control 933,341 934,825 1,001,724 1,022,049 949,115 - 949,115 72,935 93%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,512,432 3,636,502 - 3,636,502 875,931 81%
Expenditures by Type
Personnel
Salaries & Wages 1,437,429 1,535,343 1,641,013 1,649,663 1,517,105 - 1,517,105 132,558 92%
Fringe Benefits 538,583 647,974 711,236 712,586 628,295 - 628,295 84,292 88%
Total Personnel 1,976,013 2,183,317 2,352,249 2,362,249 2,145,399 - 2,145,399 216,850 91%
Supplies 108,267 119,758 169,500 152,471 111,073 - 111,073 41,398 73%
Services & Charges
Professional Services 177,400 69,149 182,800 168,485 93,155 - 93,155 75,330 55%
Printing & Advertising 11,255 10,559 28,305 26,052 11,260 - 11,260 14,791 43%
Utilities 34,801 31,984 30,667 36,667 32,310 - 32,310 4,357 88%
Education & Training 6,873 2,933 5,750 7,850 4,013 - 4,013 3,837 51%
Travel 6,444 3,826 3,200 4,400 777 - 777 3,623 18%
Repairs & Maintenance 233,178 239,861 412,450 435,317 137,334 - 137,334 297,983 32%
Debt Service Principal 80,098 47,510 124,425 124,425 90,535 - 90,535 33,890 73%
Debt Service Interest & Fees 6,144 2,954 9,573 9,573 4,350 - 4,350 5,223 45%
Other Services & Charges 177,849 231,636 346,810 341,459 193,333 - 193,333 148,126 57%
Total Services & Charges 734,043 640,411 1,143,980 1,154,228 567,068 - 567,068 587,160 49%
Operating Expenditures 2,818,322 2,943,486 3,665,729 3,668,948 2,823,540 - 2,823,540 845,408 77%
Capital 56,567 - - 80,000 49,478 - 49,478 30,522 62%
Interfund Allocations 719,048 814,847 763,484 763,484 763,484 - 763,484 - 100%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,512,432 3,636,502 - 3,636,502 875,930 81%
Net Surplus / (Deficit)363,040 889,988 35,116 188,317 (474,075) (474,075)
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
Operational expenditures for the Department of Code Enforcement are tracked in several different funds, each with a separate purpose. See individual fund summaries for more detail.
In 2020, the Department of Code Enforcement was restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established by
the Common Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division were moved from the Consolidated Building Fund (#600)
into the Code Enforcement Fund (#230). The Neighborhood Enforcement Action Team (NEAT) division was also moved from the Unsafe Building Fund (#219) into Fund #230.
126
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Urban Development Action Grant Fund Number 410
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 844 361 572 572 172 172 400 30%
Other Income 84,104 18,442 21,996 21,996 18,278 18,278 3,718 83%
Total Revenue 84,948 18,803 22,568 22,568 18,449 18,449 4,118 82%
Expenditures by Type
Services & Charges
Debt Service Principal 60,000 40,000 24,000 24,000 24,000 - 24,000 - 100%
Total Expenditures 60,000 40,000 24,000 24,000 24,000 - 24,000 - 100%
Net Surplus / (Deficit)24,948 (21,197) (1,432) (1,432) (5,551) (5,551)
Beginning Cash Balance 28,919 53,838 32,733
Cash Adjustments (30) 92 -
Ending Cash Balance 53,838 32,733 31,301 27,182
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments.
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. This fund also receives revenue
from interest earned on the fund's cash balance.
Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (#404) in connection with a downtown hotel/parking garage project. The final payment is due
in 2022 (debt schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following
current amortization schedule which goes out to 2046. Payments in future years will be made as BDC loan collections are received. The BDC loan collections have been remitted at
rates less than the current amortization schedule depicts due to poor portfolio performance and as such may require an amendment to the debt schedule.
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
127
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Consolidated Building Fund Fund Number 600
Fund Type Enterprise Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Building Department
Licenses & Permits 1,646,044 1,304,739 1,772,552 1,771,452 1,515,351 1,515,351 256,101 86%
Fines, Forfeitures, and Fees - 1,140 - 2,054 2,516 2,516 (462) 122%
Interest Earnings 54,618 17,782 30,280 12,194 12,194 12,194 - 100%
Other Income 6,317 422 - 741 1,044 1,044 (303) 141%
Total Building Department 1,706,979 1,324,083 1,802,832 1,786,441 1,531,105 1,531,105 255,336 86%
Total Code Enforcement 2,983,937 - - - - - - -
Total Fund Revenue 4,690,916 1,324,083 1,802,832 1,786,441 1,531,105 1,531,105 255,336 86%
Expenditures
Building Department
Personnel
Salaries & Wages 716,916 763,648 828,457 802,911 739,269 - 739,269 63,642 92%
Fringe Benefits 273,508 305,840 316,605 342,151 319,458 - 319,458 22,693 93%
Total Personnel 990,425 1,069,488 1,145,062 1,145,062 1,058,727 - 1,058,727 86,335 92%
Supplies 14,307 14,538 16,361 16,308 15,666 - 15,666 643 96%
Services & Charges
Professional Services - 2,411 8,000 3,000 - - - 3,000 0%
Printing & Advertising 3,809 336 4,763 4,763 716 - 716 4,047 15%
Education & Training 2,859 2,429 3,500 2,000 219 - 219 1,781 11%
Travel 684 - 6,000 6,000 - - - 6,000 0%
Repairs & Maintenance 18,871 14,257 25,000 31,500 28,086 - 28,086 3,414 89%
Debt Service Principal 46,342 41,198 43,021 43,021 43,020 - 43,020 1 100%
Debt Service Interest & Fees 3,141 2,184 1,358 1,358 1,316 - 1,316 42 97%
Other Services & Charges 3,948 11,039 17,015 27,465 18,448 - 18,448 9,017 67%
Total Services & Charges 79,655 73,854 108,657 119,107 91,805 - 91,805 27,302 77%
Operating Expenditures 1,084,386 1,157,879 1,270,080 1,280,477 1,166,198 - 1,166,198 114,280 91%
Capital - - - 49,478 49,478 - 49,478 - 100%
Interfund
Interfund Allocations 252,023 328,799 339,938 339,938 339,938 - 339,938 - 100%
Interfund Transfers Out 158,943 - - - - - - - -
Total Interfund 410,966 328,799 339,938 339,938 339,938 - 339,938 - 100%
Total Building Department 1,495,352 1,486,678 1,610,018 1,669,893 1,555,614 - 1,555,614 114,280 93%
Total Code Enforcement 3,001,390 - - - - - - - -
Total Fund Expenditures 4,496,742 1,486,678 1,610,018 1,669,893 1,555,614 - 1,555,614 114,279 93%
Net Surplus / (Deficit)194,174 (162,595) 192,814 116,548 (24,509) (24,509)
Beginning Cash Balance 2,092,204 2,285,733 2,127,056
Cash Adjustments (645) 3,918 -
Ending Cash Balance 2,285,733 2,127,056 2,243,604 2,102,372
Cash Reserves Target 1,124,185 371,670 417,473
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This fund accounts for the operational costs of running the Building Department. The majority of the costs are for Building Department personnel. In 2020, there were two
promotions from Administrative Assistant to Executive Assistant and Assistant Manager of Customer Service to better align the responsibilities of the staff to the corresponding
positions they hold, and to be more consistent with similar positions throughout the City. In 2021, a part-time licensing auditor will be added to audit contractor licensees. In 2014,
Code Enforcement’s budget was moved from the General Fund (#101) to this fund. In 2020, Code Enforcement’s budget was moved out of this fund with the Neighborhood Code
Enforcement division and South Bend Animal Resource Center division moved to the newly created Code Enforcement Fund (#230) and the Rental Safety Verification Program
(RSVP) moved to the Rental Units Regulation Fund (#221).
This fund was established (ordinance 8412-93) to receive monies and fees to pay expenses related to the operation of the St Joseph County/South Bend Building Department. The
fund is operated in accordance with the interlocal agreement between St Joseph County and the City of South Bend executed December 31, 1991 as amended. The Building
Department regulates the “built environment” through enforcement of current building codes and zoning ordinances. The Building Department's purpose is to promote safe
occupancy for all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5-digit address within St. Joseph County.
Revenue for the Building Department is primarily generated through issuing permits for construction, demolition, or occupancy. In addition, contractor registrations and licenses are
also issued and monitored.
Cash Reserves Target
25% of Annual expenditures
128
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Industrial Revolving Fund Fund Number 754
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - - 699,000 7,689,000 2,658,410 2,658,410 5,030,590 35%
Interest Earnings - - - 20,001 380 380 19,621 2%
Other Income 293,958 266,643 244,000 224,000 300,472 300,472 (76,472) 134%
Total Revenue 293,958 266,643 943,000 7,933,001 2,959,263 2,959,263 4,973,739 37%
Expenditures by Type
Services & Charges
Professional Services 95,223 88,742 429,262 332,223 291,043 - 291,043 41,180 88%
Other Services & Charges 24,218 15,285 69,298 19,908 199,656 - 199,656 (179,749) 1003%
Grants & Subsidies - - - 2,700,000 2,700,000 - 2,700,000 - 100%
Total Expenditures 119,441 104,026 498,560 3,052,131 3,190,699 - 3,190,699 (138,569) 105%
Net Surplus / (Deficit)174,517 162,616 444,440 4,880,870 (231,436) (231,436)
Beginning Cash Balance 1,632,491 2,078,333 2,406,914
Cash Adjustments 271,325 165,965 -
Ending Cash Balance 2,078,333 2,406,914 7,287,784 3,700,843
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department
for administrative services. A City cash reserve target has not been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances
that must be maintained.
This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on its cash balance. In 2021, revenue will be received
from the new Revolving Loan Fund (RLF II) reimbursements as grant funds are administered and spent.
In 2020, the City was awarded a $6.9M Revolving Loan Fund (RLF II) grant as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This grant will run
through July 2022.
Expenditures are for legal services and administrative & program fees.
Starting in 2021, expenditures related to the new Revolving Loan Fund (RLF II), which was awarded in 2020 by the Economic Development Administration (EDA) as part of the
CARES Act, will include staff expenses, marketing, loan processing and various professional and miscellaneous expenses to administer the grant. All expenses are anticipated to be
reimbursed by the grant.
Cash Reserves Target
No City reserve requirement; there are
program requirements
129
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2015 Smart Streets Bond Debt Service Fund Number 756
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 4,629 869 3,000 3,000 91 91 2,909 3%
Interfund Transfers In 1,715,500 1,716,000 1,716,500 1,716,500 1,716,000 1,716,000 500 100%
Total Revenue 1,720,129 1,716,869 1,719,500 1,719,500 1,716,091 1,716,091 3,409 100%
Expenditures by Type
Services & Charges
Debt Service Principal 970,000 1,000,000 1,030,000 1,030,000 1,030,000 - 1,030,000 - 100%
Debt Service Interest & Fees 742,019 712,694 682,819 682,819 682,469 - 682,469 350 100%
Total Expenditures 1,712,019 1,712,694 1,712,819 1,712,819 1,712,469 - 1,712,469 350 100%
Net Surplus / (Deficit)8,111 4,175 6,681 6,681 3,623 3,623
Beginning Cash Balance 1,726,790 1,734,901 1,739,076
Cash Adjustments - - -
Ending Cash Balance 1,734,901 1,739,076 1,745,757 1,742,699
Cash Reserves Target 1,734,901 1,739,076 1,745,757
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the bi-annual principal and interest payments to bondholders for the 2015 Smart Streets Bond. It also accounts for the related debt service reserve cash balance
held at trustee bank. The bonds were closed on April 9, 2015 and the par amount was $25 million.
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the River West TIF Fund (#324). This fund also receives
revenue from interest earned on the cash balance at the trustee bank.
The River West TIF Fund (#324) transfers money into this fund semi-annually to cover debt service payments. The bonds are to be repaid over 21 years, with the final payment due
February 1, 2037 (debt schedule #135). The debt service reserve amount will be used towards the last debt service payment.
Capital expenditures of this bond were tracked in the Smart Streets Bond Capital Fund (#753).
Cash Reserves Target
100% cash reserves per bond covenants
130
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2017 Eddy Street Commons Bond Capital Fund Number 759
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 65 306,537 - 1 1 1 - 100%
Total Revenue 65 306,537 - 1 1 1 - 100%
Expenditures by Type
Capital 4,602,119 3,328,966 - 25,681 - - - 25,681 0%
Total Expenditures 4,602,119 3,328,966 - 25,681 - - - 25,681 0%
Net Surplus / (Deficit)(4,602,054) (3,022,429) - (25,680) 1 1
Beginning Cash Balance 7,650,244 3,048,190 25,762
Cash Adjustments - - -
Ending Cash Balance 3,048,190 25,762 81 25,763
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the expenditures of the bond proceeds from the 2017 Eddy Street Commons Phase II Bond. The funds will be spent on Phase II of the Eddy Street Commons,
a mixed-use development area just south of the University of Notre Dame.
Initial revenues were bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). Currently, this fund only receives
revenue from interest earned on the cash balance at the trustee bank.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
In July 2007, the South Bend Common Council unanimously approved the rezoning of 25 acres of vacant land south of Notre Dame for the nearly $200 million Eddy Street Commons
project. Phase I - As part of the Phase I development deal, Kite Realty Group agreed to invest $161.9 million while South Bend city officials agreed to invest $36.7 million to help
with, among other costs, a parking garage and street and utility upgrades. Phase I included retail/restaurant/office space, apartment units, condo units, townhomes, a 1,276-vehicle
multi-level parking garage, a Fairfield Inn & Suites and an Embassy Suites. Phase II - Designed with input from the University, City of South Bend and nearby home and business
owners, Phase II consists of five main buildings: two graduate-style apartment buildings and a new Robinson Community Learning Center on the east side of Eddy Street and two
market-rate apartment buildings on the west side of Eddy Street. A stand-alone grocery store is proposed for the southwest corner of Howard and Indiana 23, where the Robinson
Center now sits. The Robinson Center, an off-campus educational initiative of the University, will move to a new one-story, 13,000-square-foot building across the street. Phase II is a
joint effort between the university and Kite Realty.
131
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2017 Eddy Street Commons Bond Debt Service Fund Number 760
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 8,792 1,623 6,000 6,000 184 184 5,816 3%
Interfund Transfers In 1,298,125 1,390,625 1,710,875 1,915,979 1,915,979 1,915,979 - 100%
Total Revenue 1,306,917 1,392,248 1,716,875 1,921,979 1,916,164 1,916,164 5,816 100%
Expenditures by Type
Services & Charges
Debt Service Principal 50,000 145,000 475,000 475,000 475,000 - 475,000 - 100%
Debt Service Interest & Fees 1,248,125 1,245,625 1,235,875 1,235,875 1,235,875 - 1,235,875 - 100%
Total Expenditures 1,298,125 1,390,625 1,710,875 1,710,875 1,710,875 - 1,710,875 - 100%
Net Surplus / (Deficit)8,792 1,623 6,000 211,104 205,289 205,289
Beginning Cash Balance 3,452,908 3,461,700 3,463,323
Cash Adjustments - - -
Ending Cash Balance 3,461,700 3,463,323 3,674,427 3,668,611
Cash Reserves Target 2,500,000 2,500,000 2,500,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Eddy Street Commons Phase II Bonds.
This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. The bonds were closed on August 14, 2017 and the par amount
was $25 million. In December 2018, an additional $945,000 was added to the debt service reserve. In March 2021, an additional $205,104 was added to the debt service reserve.
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the North East Residential Area TIF Fund (#436). This
fund also receives revenue from interest earned on the cash balance at the trustee bank.
The principal and interest payments are set forth in the 20-year debt amortization schedule with the first payment made on February 15, 2018 and the final payment due February 15,
2037. The bond was issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the
project are tracked in the Eddy Street Commons Capital Fund (#759).
Cash Reserves Target
$2,500,000 minimum
132
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Central Services Fund Number 222
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Licenses & Permits 3,320 2,511 2,700 2,700 2,711 2,711 (11) 100%
Charges for Services 7,496,447 6,882,174 8,605,703 8,605,703 7,279,944 7,279,944 1,325,759 85%
Interest Earnings 22,362 10,210 15,762 15,762 6,268 6,268 9,494 40%
Other Income 5,417,866 84,210 72,000 72,000 78,626 78,626 (6,626) 109%
Interfund Allocation Reimb 610,726 122,143 129,585 129,585 129,585 129,585 - 100%
Total Revenue 13,550,721 7,101,248 8,825,750 8,825,750 7,497,135 7,497,135 1,328,616 85%
Expenditures by Division
Equipment Services 7,000,441 6,717,945 8,212,671 8,160,014 7,695,353 - 7,695,353 464,661 94%
Central Stores 284,301 26 - - - - - - -
Print Shop 160,886 13,844 3,340 3,340 2,504 - 2,504 836 75%
Radio Shop 230,894 229,304 268,978 268,392 207,641 - 207,641 60,752 77%
Building Maintenance 177,588 180,749 206,275 208,875 188,820 - 188,820 20,055 90%
Facilities Management 120,439 101,697 157,031 157,031 144,897 - 144,897 12,134 92%
Capital - - - 3,575 - - - 3,575 0%
Utilities & Services 4,950,465 - - - - - - - -
Sustainability 6,002 - - - - - - - -
Total Expenditures 12,931,016 7,243,566 8,848,295 8,801,228 8,239,216 - 8,239,216 562,013 94%
Expenditures by Type
Personnel
Salaries & Wages 1,920,693 1,795,351 2,079,577 1,994,172 1,772,151 - 1,772,151 222,021 89%
Fringe Benefits 731,886 780,402 892,827 894,232 758,851 - 758,851 135,381 85%
Total Personnel 2,652,580 2,575,754 2,972,404 2,888,404 2,531,003 - 2,531,003 357,402 88%
Supplies 4,515,181 3,998,093 4,923,729 4,930,402 4,782,010 - 4,782,010 148,392 97%
Services & Charges
Professional Services 8,439 7,777 8,500 12,298 12,174 - 12,174 124 99%
Printing & Advertising 715 863 4,642 1,242 42 - 42 1,200 3%
Utilities 63,160 53,701 64,468 66,968 61,782 - 61,782 5,186 92%
Education & Training 4,603 9,389 12,050 10,375 8,696 - 8,696 1,679 84%
Travel 481 - 1,850 1,850 51 - 51 1,799 3%
Repairs & Maintenance 56,339 54,985 51,900 79,791 62,344 - 62,344 17,447 78%
Debt Service Principal 14,248 15,596 3,303 3,303 2,483 - 2,483 820 75%
Debt Service Interest & Fees 1,029 463 37 37 22 - 22 15 59%
Grants & Subsidies 2,434 - - - - - - - -
Other Services & Charges 13,329 13,132 16,950 17,595 12,504 - 12,504 5,092 71%
Total Services & Charges 164,777 155,905 163,700 193,460 160,096 - 160,096 33,362 83%
Operating Expenditures 7,332,538 6,729,752 8,059,833 8,012,266 7,473,109 - 7,473,109 539,156 93%
Capital - - - 500 - - - 500 0%
Interfund
Interfund Allocations 648,014 306,521 683,462 683,462 683,462 - 683,462 - 100%
Interfund Transfers Out - 207,293 105,000 105,000 82,645 - 82,645 22,355 79%
Utilities Allocated 4,950,465 - - - - - - - -
Total Interfund 5,598,479 513,814 788,462 788,462 766,107 - 766,107 22,355 97%
Total Expenditures 12,931,016 7,243,566 8,848,295 8,801,228 8,239,216 - 8,239,216 562,011 94%
Net Surplus / (Deficit) 619,705 (142,319) (22,545) 24,522 (742,081) (742,081)
Beginning Cash Balance 1,003,425 1,455,158 1,209,079
Cash Adjustments (167,972) (103,760) -
Ending Cash Balance 1,455,158 1,209,079 1,233,601 658,666
Cash Reserves Target 798,055 724,357 880,123
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, two costs centers were discontinued: Central Stores/Purchasing and Print Shop. The only remaining cost associated with the Print Shop is the principal and interest payments on
two commercial-grade printers, to be paid off in 2021. In 2020, the City changed its for accounting for electric and natural gas utilities expenses. Prior to 2020, the Central Services Fund
(#222) paid for all of the City's utilities and allocated it back to departments. Starting in 2020, the allocation was discontinued and the expenses are charged directly to departments. Central
Services capital expenditures are tracked in the Central Services Capital Fund (#224). Interfund transfers out of the this fund to the capital fund (#224) typically match the budgeted capital
expenditures.
This fund was established to track the operating costs of the Central Services Division. The Division provides a variety of services to other city departments, along with several local
county, state and federal agencies. Central Services consists of 4 cost centers: Equipment Services, Building Maintenance, Radio Shop, and Facilities Management. The Department of
Administration & Finance oversees the Central Services Division.
Equipment Services and Radio Shop provide repair and maintenance services for the City's fleet and some external customers (governmental units such as St Joseph County and local
township fire departments). Parts and labor for each workorder are charged back to City departments or billed to the external customers. Building Maintenance provides repair and
maintenance services to the City's facilities. This cost center is partially funded through internal labor rates. Equipment Services also receives business licensing revenue from performing
inspections of taxi cabs. This revenue has declined dramatically in the past two years due to the popularity of ride sharing services such as Uber and Lyft. Facilities Management is funded
by an interfund allocation. This fund also receives revenue from interest earned on the fund's cash balance.
Cash Reserves Target
10% of Annual expenditures
133
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Central Services Capital Fund Number 224
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 3,218 50 50 50 40 40 10 80%
Other Income - 7,268 - - 1,472 1,472 (1,472) -
Interfund Transfers In - 207,293 105,000 105,000 82,645 82,645 22,355 79%
Total Revenue 3,218 214,611 105,050 105,050 84,157 84,157 20,893 80%
Expenditures by Type
Supplies 4,718 5,501 - - - - - - -
Services & Charges
Repairs & Maintenance 63,060 15,267 25,000 34,824 17,143 - 17,143 17,681 49%
Debt Service Principal 3,881 - 7,888 7,888 7,888 - 7,888 - 100%
Debt Service Interest & Fees 365 - 603 603 603 - 603 - 100%
Total Services & Charges 67,305 15,267 33,491 43,315 25,634 - 25,634 17,681 59%
Capital 77,795 189,582 68,500 84,897 84,745 - 84,745 152 100%
Total Expenditures 149,818 210,349 101,991 128,212 110,378 - 110,378 17,833 86%
Net Surplus / (Deficit)(146,601) 4,262 3,059 (23,162) (26,221) (26,221)
Beginning Cash Balance 168,196 21,921 26,221
Cash Adjustments 326 38 -
Ending Cash Balance 21,921 26,221 3,059 -
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10339-14) to account for the capital expenditures of the Central Services Division.
This fund receives transfers from the Central Services Operating Fund (#222) to cover expenditures as needed. This fund also receives revenue from interest earned on the fund's cash
balance.
The repair & maintenance budget covers annual maintenance of the CNG stations and radio tower inspections.
The debt service principal and interest budget is for the capital lease payments. Equipment purchased through a capital lease is typically paid off over 5 years.
In 2021, $68,500 is forecasted for the purchase of six (6) mobile column lifts. The lifts are used by Central Services to lift up vehicles in order to perform repairs and maintenance.
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
134
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Liability Insurance Fund Number 226
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 117,720 54,492 47,685 36,491 36,491 36,491 - 100%
Other Income 989,555 1,626,433 2,000 79,555 84,555 84,555 (5,000) 106%
Interfund Allocation Reimb 3,944,597 2,914,500 3,265,000 3,265,000 3,265,000 3,265,000 - 100%
Interfund Transfers In - 49,087 - - - - - -
Total Revenue 5,051,872 4,644,513 3,314,685 3,381,046 3,386,046 3,386,046 (5,000) 100%
Expenditures by Division
Safety/Risk Management 232,240 151,479 63,924 67,374 30,947 - 30,947 36,427 46%
Liability Insurance 677,290 761,414 895,000 1,190,900 1,188,510 - 1,188,510 2,390 100%
Business Insurance 742,777 622,434 1,865,000 852,286 452,651 - 452,651 399,636 53%
Workers' Compensation 1,479,416 1,211,428 1,267,000 1,794,647 1,531,310 - 1,531,310 263,337 85%
Catastrophic Events 650,224 910,806 - 26,997 24,884 - 24,884 2,114 92%
Total Expenditures 3,781,947 3,657,562 4,090,924 3,932,205 3,228,301 - 3,228,301 703,904 82%
Expenditures by Type
Personnel
Salaries & Wages 152,168 116,402 - - - - - - -
Fringe Benefits 61,226 46,090 - - - - - - -
Other Personnel Costs 33,353 17,308 42,000 48,753 14,052 - 14,052 34,702 29%
Total Personnel 246,747 179,800 42,000 48,753 14,052 - 14,052 34,702 29%
Supplies 51,453 1,988 9,000 9,000 2,187 - 2,187 6,813 24%
Services & Charges
Professional Services 521,468 420,313 990,000 505,080 334,849 - 334,849 170,232 66%
Education & Training 29,927 6,285 30,000 27,000 2,000 - 2,000 25,000 7%
Travel 3,245 356 3,000 2,915 - - - 2,915 0%
Repairs & Maintenance 31,110 2,119 - 5,850 4,286 - 4,286 1,564 73%
Insurance 2,010,853 1,840,034 1,845,000 2,655,000 2,432,482 - 2,432,482 222,518 92%
Other Services & Charges 169,766 218,415 1,150,300 629,985 391,938 - 391,938 238,047 62%
Total Services & Charges 2,766,368 2,487,522 4,018,300 3,825,830 3,165,555 - 3,165,555 660,276 83%
Capital 572,758 910,806 - 26,997 24,884 - 24,884 2,114 92%
Interfund
Interfund Allocations 144,621 77,446 21,624 21,624 21,624 - 21,624 - 100%
Interfund Transfers Out - - - - - - - - -
Total Interfund 144,621 77,446 21,624 21,624 21,624 - 21,624 - 100%
Total Expenditures 3,781,947 3,657,562 4,090,924 3,932,205 3,228,301 - 3,228,301 703,905 82%
Net Surplus / (Deficit) 1,269,925 986,951 (776,239) (551,159) 157,746 157,746
Beginning Cash Balance 3,696,778 4,961,426 5,956,858
Cash Adjustments (5,277) 8,481 -
Ending Cash Balance 4,961,426 5,956,858 5,405,699 6,100,867
Cash Reserves Target 1,890,973 1,828,781 1,966,102
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related
accidents and provides training once an issue has been brought to the attention of the Safety & Risk division. There is also a considerable amount of proactive training which happens
throughout the City in an effort to stop any workplace injuries.
Capital expenditures budgeted in 2018, 2019, and 2020 were for repairs to City facilities and replacement of equipment related to 2018 flood damage.
In 2021, all personnel costs previously budgeted in this fund were moved to the General Fund (#101).
-- One full-time Paralegal position was transferred to the Legal Department's budget. This position is under the Legal Department but was historically budgeted in this fund because
the position focuses on liability and workers' comp related matters.
-- In 2020, there were two full-time positions budgeted for the Safety & Risk division. During 2020, one position was eliminated due to attrition. In 2021, the remaining position was be
transferred to Human Resources. This resulted in a substantial decrease to the budget for the Safety & Risk division. The remaining budget will be for active shooter training,
miscellaneous safety supplies, other safety training, and membership fees for professional associations.
This fund was established in 1979 when the Common Council determined that the City should become self-insured for liability insurance (ordinance 6657-79). The purpose of this fund
is to set aside monies, assessed on all operations and departments of the City, for the payment of any premium for outside coverage, claims arising from retained risk and all incidental
costs associated with any claims including, but not limited to, investigative and legal fees. Currently, this fund handles operations relating to business insurance and claims claims--
property, liability, workers compensation, etc.--and the operation of the Safety & Risk division. This fund is managed by the Department of Administration & Finance.
This fund receives revenue from a fixed cost interfund allocation charged to other City funds. The amount charged to each fund is determined during the annual budget process.
Various methodologies are used to effectively and fairly allocate costs. Liability and worker's compensation costs are allocated based on two-year claims history for each department.
Business insurance costs are allocated based on net book value of departments' capital assets (per the City's Annual Comprehensive Financial Report). Safety & Risk costs are allocated
based on departments' budgeted positions. When this fund has sufficient reserves, allocations to departments may decrease. Reimbursements from insurance claims are also received
in this fund.
Cash Reserves Target
50% of Annual expenditures
135
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name IT / Innovation / 311 Call Center Fund Number 279
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interfund Allocation Reimb 7,991,331 6,656,930 9,129,846 9,129,846 9,129,846 9,129,846 - 100%
Charges for Services 92,585 111,796 - 47,379 47,379 47,379 - 100%
Debt Proceeds - - - 900,928 900,928 900,928 - 100%
Other Income 66,798 53,757 77,647 111,496 111,836 111,836 (340) 100%
Donations - - - 15,000 15,000 15,000 - 100%
Interest Earnings 67,048 21,431 5,000 12,200 14,598 14,598 (2,398) 120%
Total Revenue 8,217,762 6,843,915 9,212,493 10,216,849 10,219,588 10,219,588 (2,738) 100%
Expenditures by Division
311 Call Center 519,646 551,515 578,572 593,657 567,939 - 567,939 25,718 96%
Innovation & Technology 7,348,706 7,324,325 8,618,830 9,569,850 8,264,034 - 8,264,034 1,305,817 86%
Total Expenditures 7,868,352 7,875,840 9,197,402 10,163,507 8,831,973 - 8,831,973 1,331,535 87%
Expenditures by Type
Personnel
Salaries & Wages 1,689,240 1,844,342 1,996,316 2,000,073 1,908,602 - 1,908,602 91,471 95%
Fringe Benefits 569,382 708,812 752,106 762,449 704,230 - 704,230 58,219 92%
Total Personnel 2,258,622 2,553,154 2,748,422 2,762,522 2,612,832 - 2,612,832 149,690 95%
Supplies 169,850 130,511 420,750 757,086 714,903 - 714,903 42,183 94%
Services & Charges
Professional Services 1,065,128 1,058,605 705,800 915,150 510,586 - 510,586 404,563 56%
Printing & Advertising 5,181 1,005 5,150 8,150 3,277 - 3,277 4,873 40%
Education & Training 22,957 9,162 57,900 61,919 33,654 - 33,654 28,264 54%
Travel 32,456 7,385 27,110 22,426 161 - 161 22,265 1%
Repairs & Maintenance 2,975,430 3,021,127 4,043,305 4,273,642 3,646,311 - 3,646,311 627,331 85%
Debt Service Principal 391,117 606,922 817,277 1,006,757 966,528 - 966,528 40,229 96%
Debt Service Interest & Fees 52,924 59,675 76,973 50,359 50,358 - 50,358 1 100%
Other Services & Charges 287,902 422,383 293,824 304,606 292,472 - 292,472 12,134 96%
Total Services & Charges 4,833,095 5,186,263 6,027,339 6,643,008 5,503,347 - 5,503,347 1,139,660 83%
Operating Expenditures 7,261,567 7,869,929 9,196,511 10,162,616 8,831,082 - 8,831,082 1,331,533 87%
Interfund
Interfund Allocations 6,785 5,911 891 891 891 - 891 - 100%
Interfund Transfers Out 600,000 - - - - - - - -
Total Interfund 606,785 5,911 891 891 891 - 891 - 100%
Total Expenditures 7,868,352 7,875,840 9,197,402 10,163,507 8,831,973 - 8,831,973 1,331,533 87%
Net Surplus / (Deficit) 349,410 (1,031,925) 15,091 53,342 1,387,615 1,387,615
Beginning Cash Balance 2,758,297 3,108,342 2,125,192
Cash Adjustments 636 48,775 -
Ending Cash Balance 3,108,342 2,125,192 2,178,534 3,482,865
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
ERP Implementation: In 2019, $600,000 (from prior year reserves) was transferred to the Local Income Tax Certified Shares Fund (#404) to cover the cost of the new enterprise
resource planning (ERP) software implementation. The ERP implementation is estimated to cost about $3 million with an anticipated go-live date of April 1, 2020.
Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue
to make government more efficient.
CityWorks: In 2020, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise
platform because it integrated well with GIS and had substantial adoption from similarly sized cities.
Bloomberg Mayor's Challenge (2019- 2022): $1M grant to build a sustainable public-private transportation-as-a-benefit model in South Bend, key audience: transportation insecure
hourly wage workers. Grant funds cover programming for 3 years of pilots, strategic planning, partnership building, and solution development. Funds cover personnel costs and pilots.
Starting in late 2019, employers (ex: University of Notre Dame, Beacon Health Systems) will be financially contributing to pilots. NOTE: The revenue and expenditures of this grant
are managed by the Department of Innovation & Technology, but are recorded in the Gift/Donation/Bequest Fund (#217).
This fund receives revenue in the form of a fixed cost interfund allocation. The annual budget for this fund is allocated between the City departments based on various criteria
including number of 311 calls, number of devices, number of user licenses, departmental specific software renewal, and more. This fund does not need to carry high cash reserves
because its budget is fully allocated each year.
Cash Reserves Target
No reserve requirement
This fund was established to account for the expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business
Analytics, Applications, and Civic Innovation. The Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community
through technology, data, and strategic partnerships.
• The 311 Call Center handles resident telephone calls in an efficient and effective manner. It provides residents with a "one-stop" shop to contact city departments with inquiries
and service requests.
• Services focuses on internal technology-related services for the employees of the City of South Bend. Daily general operations and user experience fall under this division.
• Applications oversees architecting, implementing, configuring, integrating, and supporting all software applications and platforms. This includes the employee intranet, the 311
Service Portal, our CRM solution, GIS mapping, and many applications specialized for departments and divisions.
• Infrastructure oversees the Network Infrastructure within the City of South Bend, which is comprised of the hardware, software and security resources of an entire network. The
infrastructure team plans new deployments, maintains all technology infrastructure inclusive of servers, network devices, wireless network devices, cloud environments, data center, and
security; ensuring availability, capacity, and continuity.
• Business Analytics acts as liaisons between City departments and the rest of the Dept of Innovation and Technology team and provides additional resources to City departments
for selected projects. Business Analytics team members provide services including business needs assessments, process mapping and improvement, performance management, data and
technology training, data analytics, and project management.
• Civic Innovation works with City and community partners to improve residents’ access to technology and digital literacy. The division connects residents and groups with the
technology resources they need to succeed by leveraging connections both internal and external connections.
136
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Self-Funded Employee Benefits Fund Number 711
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 13,344,016 15,885,258 15,997,883 15,691,083 15,742,095 15,742,095 (51,012) 100%
Other Income 397,653 373,523 385,000 1,365,268 1,438,628 1,438,628 (73,360) 105%
Interest Earnings 288,858 89,646 68,169 62,791 62,791 62,791 - 100%
Total Revenue 14,030,527 16,348,427 16,451,052 17,119,142 17,243,514 17,243,514 (124,372) 101%
Expenditures by Subdivision
Health Insurance 15,517,230 14,472,911 17,294,188 17,300,264 15,509,012 - 15,509,012 1,791,252 90%
Workplace Wellness Clinic 1,108,117 996,006 1,169,308 1,337,441 1,003,588 - 1,003,588 333,853 75%
Employee Wellness 86,863 76,048 91,160 93,818 89,896 - 89,896 3,921 96%
Total Expenditures 16,712,210 15,544,965 18,554,656 18,731,523 16,602,496 - 16,602,496 2,129,026 89%
Expenditures by Type
Personnel
Other Personnel Costs 14,704,500 13,740,971 16,472,430 16,371,387 14,681,353 - 14,681,353 1,690,034 90%
Total Personnel 14,704,500 13,740,971 16,472,430 16,371,387 14,681,353 - 14,681,353 1,690,034 90%
Supplies 198,245 131,045 150,000 150,000 110,297 - 110,297 39,703 74%
Services & Charges
Professional Services 1,163,954 1,083,611 1,198,308 1,461,460 1,063,335 - 1,063,335 398,125 73%
Printing & Advertising - - 100 100 - - - 100 0%
Insurance 632,597 587,028 732,318 737,818 737,651 - 737,651 167 100%
Other Services & Charges 12,913 2,309 1,500 4,091 3,194 - 3,194 897 78%
Total Services & Charges 1,809,464 1,672,948 1,932,226 2,203,469 1,804,180 - 1,804,180 399,289 82%
Interfund Transfers Out - - - 6,667 6,667 - 6,667 - 100%
Total Expenditures 16,712,210 15,544,965 18,554,656 18,731,523 16,602,496 - 16,602,496 2,129,026 89%
Net Surplus / (Deficit)(2,681,683) 803,462 (2,103,604) (1,612,381) 641,018 641,018
Beginning Cash Balance 11,997,127 9,277,319 10,143,060
Cash Adjustments (38,125) 62,279 -
Ending Cash Balance 9,277,319 10,143,060 8,530,679 10,786,414
Cash Reserves Target 4,178,052 3,886,241 4,682,881
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. During the
2019 budget process, it was determined that this fund was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City gave a one-time break in the
health insurance cost per employee charged to departments. Claims are forecasted to increase 5% year over year. The City will continue to closely monitor this fund to ensure the
premiums charged to employees and departments remains affordable while allowing the City to maintain excellent benefits for employees.
This fund was established in 1983 when the Common Council determined that the City should become self-insured for employee health insurance (ordinance 7161-83). The purpose of
this fund is to set aside monies assessed from City departments and monies collected from employees to be expended on insurance and claims relating to employees, including medical,
dental, life, flex spending, etc. The City of South Bend is self-insured - it pays medical, dental, and vision claims directly, as opposed to paying an insurance company to pay the claims.
Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controller's Office on
an annual basis, as well as from employee and public safety retiree health insurance premiums.
Cash Reserves Target
25% of Annual expenditures
137
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Unemployment Compensation Fund Number 713
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services - 6,899 19,419 20,685 22,056 22,056 (1,371) 107%
Interest Earnings 5,213 1,187 1,335 69 69 69 - 100%
Other Income - - - - 74,683 74,683 (74,683) -
Interfund Transfers In - - - - 6,667 6,667 (6,667) -
Total Revenue 5,213 8,087 20,754 20,754 103,474 103,474 (82,721) 499%
Expenditures by Type
Personnel
Other Personnel Costs 32,957 157,449 55,000 96,000 75,914 - 75,914 20,086 79%
Total Expenditures 32,957 157,449 55,000 96,000 75,914 - 75,914 20,086 79%
Net Surplus / (Deficit)(27,744) (149,363) (34,246) (75,246) 27,560 27,560
Beginning Cash Balance 208,514 180,911 31,859
Cash Adjustments 141 310 -
Ending Cash Balance 180,911 31,859 (43,387) -
Cash Reserves Target 8,239 39,362 24,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2011 (ordinance 10059-10) to account for the City’s payment of unemployment claims and outplacement services on behalf of all departments. Prior to
the establishment of this fund, claims were accounted for under individual departments’ operations.
This fund receives revenue from an allocation charged to departments through payroll as a percent of full-time wages. During the annual budget process, the Department of
Administration & Finance reviews the allocation percentage. When this fund’s cash reserves increase due to lower than anticipated claims, the allocation percentage will be decreased.
As cash reserves fall below levels sufficient to support anticipated claims, the allocation percentage will be increased. In November 2016, the charge was suspended due to the fund's
high cash reserves In 2020, the allocation to departments was resumed at 0.01% of full-time wages and will increase slightly each year in order to cover unemployment claims.
All unemployment claims and outplacement services for all departments are paid through this fund. Claims had remained fairly low in recent years, but in 2020 claims increased
substantially due to the COVID-19 pandemic.
Cash Reserves Target
25% of Annual expenditures
138
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Parental Leave Fund Fund Number 714
Fund Type Internal Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Charges for Services 166,529 244,090 257,209 257,209 248,401 248,401 8,808 97%
Interest Earnings 937 751 540 1,125 1,125 1,125 - 100%
Total Revenue 167,466 244,841 257,749 258,334 249,526 249,526 8,808 97%
Expenditures by Type
Personnel
Salaries & Wages 186,085 119,938 253,846 253,846 180,337 - 180,337 73,509 71%
Total Expenditures 186,085 119,938 253,846 253,846 180,337 - 180,337 73,509 71%
Net Surplus / (Deficit)(18,618) 124,903 3,903 4,488 69,189 69,189
Beginning Cash Balance 51,126 32,563 157,521
Cash Adjustments 55 56 -
Ending Cash Balance 32,563 157,521 162,009 226,711
Cash Reserves Target 14,887 9,595 20,308
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Beginning in 2018, the City offers a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave
Program was developed based on the models of other progressive, best-in-class employers.
The program is funded by an allocation to departments charged through payroll as a percent of full-time wages. During the annual budget process, the Department of Administration &
Finance reviews the allocation percentage. This allocation will be increased or decreased based on the financial needs of the program and the performance of the fund. In 2021, the
allocation is 0.35% of full-time wages.
The program was well-received and continues to grow. Based on historical program participation, expenditures are budgeted at 40 births x 240 hours off of work x the average hourly
wage.
Cash Reserves Target
8% of Annual expenditures - one month
reserve
139
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Rainy Day Fund Number 102
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 289,770 94,111 146,696 64,091 64,091 64,091 - 100%
Total Revenue 289,770 94,111 146,696 64,091 64,091 64,091 - 100%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)289,770 94,111 146,696 64,091 64,091 64,091
Beginning Cash Balance 10,439,531 10,733,474 10,845,986
Cash Adjustments 4,173 18,401 -
Ending Cash Balance 10,733,474 10,845,986 10,910,077 10,910,077
Cash Reserves Target 8,591,175 8,998,791 8,206,983
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9509-04) in order to set aside monies which can be used to meet unanticipated expenses that cannot be funded from existing appropriations, to
meet cash flow needs between biannual distribution of property tax receipts and other periodic distributions, for bridging a gap caused by an unexpected revenue shortfall or significant
delay in receiving revenue, and for any other City purpose or need consistent with or permitted by state law. This fund can be used for mid-year or year-end advances to other funds
that have cash shortages and the advances must be paid back within six months. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of
the factors resulting in South Bend's good AA bond rating with Standard & Poor's.
The cash reserve requirement for this fund is 3% of prior year operational expenditures in Civil City funds, excluding interfund transfers.
The City can elect to transfer unused or unencumbered funds to this fund per IC 36-1-8-5.1. Every so often, this fund receives certain "catch up" distributions of local income tax
monies from the State of Indiana that are required to be deposited into this fund. During 2016, a total of 25% of the special local income tax distribution approved by the Indiana
General Assembly, or $1,405,850, was deposited into the Rainy Day Fund as allowed under the statute. On an ongoing basis, this fund receives revenue from interest earned on the
fund’s cash balance.
No expenditures are budgeted at this time. The most recent activity was an interfund loan to four other funds during 2011.
3% of total expenditures in previous fiscal year
for Civil City Funds, less interfund transfers
Cash Reserves Target
140
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Gift, Donation, Bequest Fund Number 217
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 13,279 7,284 5,630 6,480 6,884 6,884 (404) 106%
Wayfinding Signage Project 100,000 - - - - - - -
Bloomberg Mayors Challenge 274,000 404,000 322,506 322,506 322,000 322,000 506 100%
Human Rights Scholarship Prog.91,517 8,370 18,000 18,000 - - 18,000 0%
AEP Grant (Office of Sustainab.)- 41,000 - - - - - -
Historic Preservation 183 196 - 1,980 2,009 2,009 (29) 101%
Milton Trust Energy Grant 125,000 100,000 125,000 125,000 - - 125,000 0%
Code Enforcement Demolitions - 55,000 - - - - - -
Animal Resource Center Donations 41,996 49,603 25,000 46,000 47,599 47,599 (1,599) 103%
Pokagon Band Donation 100,000 100,000 - 100,000 100,000 100,000 - 100%
Total Revenue 745,975 765,453 496,136 619,966 478,492 478,492 141,474 77%
Expenditures by Project
Wayfinding Signage Project 53,988 56,258 - 35,186 33,500 - 33,500 1,686 95%
Bloomberg Mayors Challenge 127,296 313,871 322,506 401,597 323,775 - 323,775 77,823 81%
Human Rights Scholarship Prog.19,310 6,655 28,150 28,150 - - - 28,150 0%
Bike Signage - - 2,500 2,500 - - - 2,500 0%
Historic Preservation Commiss.- - 5,000 5,000 - - - 5,000 0%
Milton Trust Energy Grant 2,600 61,608 125,000 128,440 118,377 - 118,377 10,063 92%
Animal Resource Center 38,658 14,902 35,000 38,574 2,910 - 2,910 35,664 8%
Code Enforcement Demolitions - - - 2,863 2,863 - 2,863 - 100%
Pokagon Band Donation - - - - - - - - -
Total Expenditures 241,853 453,294 518,156 642,310 481,425 - 481,425 160,886 75%
Expenditures by Type
Supplies - - 5,000 5,000 - - - 5,000 0%
Services & Charges
Professional Services 218,362 382,631 344,806 460,657 360,185 - 360,185 100,472 78%
Printing & Advertising 3,479 6,650 21,650 21,650 - - - 21,650 0%
Repairs & Maintenance 4,181 64,008 135,000 140,440 118,377 - 118,377 22,063 84%
Grants & Subsidies 15,831 - 9,000 9,000 - - - 9,000 0%
Other Services & Charges - 5 2,700 5,563 2,863 - 2,863 2,700 51%
Total Services & Charges 241,853 453,294 513,156 637,310 481,425 - 481,425 155,885 76%
Total Expenditures 241,853 453,294 518,156 642,310 481,425 - 481,425 160,885 75%
Net Surplus / (Deficit)504,122 312,160 (22,020) (22,344) (2,933) (2,933)
Beginning Cash Balance 164,817 668,273 981,455
Cash Adjustments (665) 1,022 -
Ending Cash Balance 668,273 981,455 959,111 978,522
Cash Reserves Target - - -
Fund Purpose:
Explanation of Donation Sources and Uses:
This fund was established (ordinance 9870-08) to receive monies donated, given, and/or bequeathed to the City by private, non-governmental persons. Most donations, gifts, or
bequests have a specific purpose designated by the donor. By accounting for the monies in this separate fund, the City can better track the expense of the monies and ensure that
they are spent according to the designated purpose.
Judith Westfall Irrevocable Trust - In 2017, the South Bend Animal Resource Center (SBARC) started receiving an annual donation of approximately $22,300 from the Judith
Westfall Irrevocable Trust. They anticipate receiving annual contributions through 2/24/2023.
Pokagon Band (2019-2021) - the City received a $100,000 annual donation from the Pokagon Band of the Potawatomi to be used towards the Bowman Creek Project
- In 2019, the City received $100,000 from Bloomberg Philanthropies, the first installment of a three-year Mayors Challenge commitment from Bloomberg.
- In 2019, the Human Rights Scholarship Program was moved into this fund.
Milton Trust Energy Grant - In 2019, the City's AmeriCorps program received $125,000 from the Robert & Clara Milton Charitable Trust Foundation. This private grant is to be
used for the South Bend Green Corps Senior Home Energy Improvements. The South Bend Green Corps Senior Home Energy Improvements program assists seniors 65 years and
older with home repairs.
Bloomberg Mayor's Challenge Award (2019-2022) - The City of South Bend is developing a transportation-as-a-benefit program, partnering with local employers to provide free
or subsidized transportation to/from work for low-wage shift workers who are transport insecure. Goals include reducing employee turnover, increasing productivity, and increasing
resident access to employment, all of which will in turn strengthen the local economy. Of this grant, 62% of funds are allocated to personnel who will design, implement and manage
the program and develop a self-sustaining model. 17% of funds are allocated to covering costs of participant transportation; the 3-year period we will transition from program-funded
transportation to employer/employee-funded transportation. 18% of costs are allocated to operational/technical partners to develop and manage infrastructure (data management,
participant enrollment, etc.). 3% of costs are allocated to media/communications to support employer recruitment, participant enrollment, and public messaging. 1% of costs are
allocated to travel/events; it’s estimated that key program personnel will travel 1x for program research and 2x to relevant industry conferences and that the program will host 3
major events to recruit new partners/participants for the program. At the end of the 3-year period, it is expected the city will have developed a sustainable, replicable model for a
transportation-as-a-benefit program which will continue to scale across the South Bend region and other similar geographies
Cash Reserves Target
No reserve requirement
141
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Loss Recovery Fund Number 227
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 16,668 5,076 5,536 2,515 2,515 2,515 - 100%
Total Revenue 16,668 5,076 5,536 2,515 2,515 2,515 - 100%
Expenditures by Type
Services & Charges
Professional Services 1,211 - - - - - - - -
Other Services & Charges 36,100 130,370 - 69,630 69,630 - 69,630 - 100%
Total Expenditures 37,311 130,370 - 69,630 69,630 - 69,630 - 100%
Net Surplus / (Deficit)(20,643) (125,295) 5,536 (67,115) (67,115) (67,115)
Beginning Cash Balance 625,798 605,471 481,214
Cash Adjustments 315 1,038 -
Ending Cash Balance 605,471 481,214 414,099 414,099
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9890-08) to account for compensatory or exemplary damage payments from third parties arising from loss or damage to City tangible or
intangible property. The monies deposited into this fund shall be used for costs arising from the covered loss including repair or replacement of tangible property, administrative costs
of obtaining loss recovery, enhancement or improvement of City services related to the loss, with any excess to be applied to any reasonable purpose beneficial to the City.
This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund
continues to receive, intermittently, monies from similar settlements. On an ongoing basis, this fund only receives revenue from interest earned on the fund's cash balance.
The fund has been used for capital projects related to environmental cleanup. In 2019, this fund was used to fund legal professional services related to environmental issues and
granular activated carbon reconditioning.
Cash Reserves Target
No reserve requirement
142
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Human Rights Federal Grants Fund Number 258
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants 247,060 167,100 143,200 160,473 162,140 162,140 (1,667) 101%
Charges for Services - 8,500 - 10,833 10,833 10,833 - 100%
Interest Earnings 12,491 1,540 - 2,417 2,417 2,417 - 100%
Other Income 312 - 2,050 2,050 - - 2,050 0%
Total Revenue 259,863 177,140 145,250 175,773 175,390 175,390 383 100%
Expenditures by Subdivision
General 76,493 19,061 3,000 16,441 9,928 - 9,928 6,513 60%
EEOC 103,333 100,391 125,846 123,127 98,139 - 98,139 24,988 80%
HUD 87,503 93,473 102,746 135,598 126,938 - 126,938 8,660 94%
Total Expenditures 267,329 212,926 231,592 275,166 235,005 - 235,005 40,161 85%
Expenditures by Type
Personnel
Salaries & Wages 119,255 124,770 126,000 125,914 125,084 - 125,084 830 99%
Fringe Benefits 35,042 38,541 47,692 47,778 38,636 - 38,636 9,142 81%
Total Personnel 154,296 163,311 173,692 173,692 163,721 - 163,721 9,972 94%
Supplies 1,330 1,724 2,000 8,500 3,864 - 3,864 4,636 45%
Services & Charges
Professional Services 21,691 24,667 27,800 21,133 18,333 - 18,333 2,800 87%
Printing & Advertising - 16,215 4,000 14,250 11,878 - 11,878 2,372 83%
Education & Training 3,709 5,960 3,500 11,040 5,178 - 5,178 5,862 47%
Travel 9,201 - 15,300 8,400 - - - 8,400 0%
Other Services & Charges 607 1,049 5,300 38,151 32,032 - 32,032 6,119 84%
Total Services & Charges 35,209 47,891 55,900 92,974 67,420 - 67,420 25,553 73%
Interfund Transfers Out 76,493 - - - - - - - -
Total Expenditures 267,329 212,926 231,592 275,166 235,005 - 235,005 40,161 85%
Net Surplus / (Deficit)(7,467) (35,786) (86,342) (99,393) (59,614) (59,614)
Beginning Cash Balance 528,434 521,051 486,159
Cash Adjustments 84 893 -
Ending Cash Balance 521,051 486,159 386,765 426,544
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
This fund tracks the portion of the Human Rights division that is funded by the federal government.
This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission
(EEOC) .This fund also receives revenue from staff contracts.
Expenditures are for the wages and benefits of two full-time employees (Manager-Employment and Manager-Housing) and for supplies and services for the Human Rights
Commission's activities related to fair housing and equal opportunity employment in St Joseph County.
143
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name American Rescue Plan Fund Number 263
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 - - - 29,455,024 29,455,024 29,455,024 - 100%
Interest Earnings - - - 81,618 81,618 81,618 - 100%
Total Revenue - - - 29,536,642 29,536,642 29,536,642 - 100%
Expenditures by Type
Services & Charges
Grants & Subsidies - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)- - - 29,536,642 29,536,642 29,536,642
Beginning Cash Balance - - -
Cash Adjustments - - -
Ending Cash Balance - - 29,536,642 29,536,642
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
The City's total award amount is $58,910,047, with half of it received in 2021 and the other half to be received in 2022. This fund also receives revenue from interest earned on the
fund's cash balance.
In 2021, the Common Council appropriated $1,500,000 of the funds: $500,000 for vacant building development financing and $1,000,000 for the Dream Center at Martin Luther
King Jr. Park (a renovation to a community center managed by the City's Department of Venues, Parks & Arts). More projects will be appropriated in 2022, including additional
funding for the Dream Center.
Vacant Building Development Financing
The City proposes to add $2,000,000 to the $500,000 that is already allocated through the City’s 2021 structural budget to develop a fund to support small-scale and mission-based
developers enter into areas of the City where it is difficult to obtain traditional financing. This fund will act as a credit enhancement (“loan loss reserve fund”) for these developers
for targeted projects that revitalize large, vacant buildings and/or make a commercial investment in the corridors.
Dream Center
The City is proposing to fund an $11 million renovation and upgrade to the Martin Luther King Jr. Center. The new facility will be called the Dream Center at Martin Luther King Jr.
Park. This new, world-class, intergenerational community center will be developed in conjunction with the community, and community feedback will play a large role in deciding
what facilities and programming are built at the Dream Center.
This fund was established in 2021 to track the receipt and expenditure of the funds from the American Rescue Plan Act.
Signed into law on March 11, 2021, the American Rescue Plan Act of 2021 (“ARP Act”) is a $1.9 trillion economic stimulus bill designed to facilitate recovery from the economic
and health effects of the COVID-19 pandemic and the resulting, ongoing recession. As a part of this legislation, Congress allocated $350 billion to state, local, territorial and Tribal
governments to respond to the pandemic, provide economic relief, and lay the foundation for a strong and equitable recovery.
The City of South Bend was one of almost 1,200 Metropolitan Cities across the country that received a direct infusion of resources as a result of this Act. The City’s allocation totaled
$58,910,047 (the “ARP Funds”).
On March 18, 2021, the Indiana State Board of Accounts issued State Examiner Directive 2021-1, which prescribes the accounting procedures for federal assistance received through
the ARP Act, and on May 17, 2021, the United States Department of the Treasury published an interim final rule to describe the requirements on implementing the Coronavirus State
Fiscal Recovery Fund and the Coronavirus Local Fiscal Recovery Fund established under the ARP Act. Both the state and the federal directives recommend the creation of a formal
spending plan for the ARP Funds.
In its guidance, the Department of the Treasury outlined four funding objectives for the ARP Funds. In developing its own plan for spending, the City of South Bend further
grouped these four objectives into two main categories of spending:
Response & Relief
• Support urgent COVID-19 response efforts
• Support immediate economic stabilization for households and businesses
Equitable Recovery
• Replace lost revenue for eligible state, local, territorial, and Tribal governments
• Address systemic public health and economic challenges that have contributed to the inequal impact of the pandemic
Spending allocated for “Response and Relief” is intended to provide direct, rapid relief to residents and businesses who have experienced economic or health-related harms related to
the pandemic. Spending allocated for “Equitable Recovery” is intended to rebuild a more equitable economy and community by addressing systemic challenges that have been
present in our community for decades.
144
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name COVID-19 Response Fund Number 264
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Grants - 5,086,138 - 2,531,756 1,490,275 1,490,275 1,041,481 59%
Other Income - - - 5,000 5,000 5,000 - 100%
Interfund Transfers In - 1,000,000 - 1,500,000 1,448,093 1,448,093 51,907 97%
Total Revenue - 6,086,138 - 4,036,756 2,943,368 2,943,368 1,093,388 73%
Expenditures by Activity
Mayor's Office - 11,344 - - - - - - -
Common Couuncil - 5,010 - - - - - - -
Administration & Finance - 34,700 - 1,000,744 1,000,100 - 1,000,100 644 100%
Public Works - 39,150 - - (96) - (96) 96 -
Innovation & Technology - 6,406 - 750 750 - 750 - 100%
Police Department - 1,631,779 - 40,380 28,830 - 28,830 11,550 71%
Fire Department - 1,816,511 - 1,183 1,180 - 1,180 3 100%
Community Investment - 2,355,704 - 2,336,162 1,959,874 - 1,959,874 376,288 84%
Venues, Parks & Arts - 127,466 - 5,595 5,595 - 5,595 - 100%
Code Enforcement - 4,339 - - - - - - -
Building Department - 863 - - - - - - -
Total Expenditures - 6,033,275 - 3,384,813 2,996,232 - 2,996,232 388,581 89%
Expenditures by Type
Supplies - 252,665 - 18,587 18,318 - 18,318 269 99%
Services & Charges
Professional Services - 7,058 - 644 - - - 644 0%
Printing & Advertising - 19,717 - - - - - - -
Repairs & Maintenance - 2,016 - - - - - - -
Grants & Subsidies - 2,349,076 - 2,335,782 1,959,664 - 1,959,664 376,118 84%
Other Services & Charges - 54,452 - 29,800 18,250 - 18,250 11,550 61%
Total Services & Charges - 2,432,318 - 2,366,226 1,977,914 - 1,977,914 388,312 84%
Interfund Transfers Out - 3,348,292 - 1,000,000 1,000,000 - 1,000,000 - 100%
Total Expenditures - 6,033,275 - 3,384,813 2,996,232 - 2,996,232 388,581 89%
Net Surplus / (Deficit)- 52,864 - 651,943 (52,864) (52,864)
Beginning Cash Balance - - 53,214
Cash Adjustments - 350 -
Ending Cash Balance - 53,214 705,157 -
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Grant fund - spend
down to zero
This fund was established in 2020 to track the costs associated with the City's response to the COVID-19 coronavirus pandemic.
This fund will receive grants including funds from the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Housing and Urban Development (HUD),
Community Development Block Grant (CDBG), and Emergency Solutions Grant (ESG).
Expenditures are related to various activities such as funding for quarantine sites, public health communications, personal protective equipment (PPE), cleaning/sanitizing supplies, and
lost wages.
In 2020 the U.S. Department of Housing and Urban Development (HUD) awarded special allocations of Community Development Block Grant (CDBG) and Emergency Solutions
Grant (ESG) program funds to be used to prevent, prepare for, and respond to the coronavirus pandemic (COVID-19) as part of the CARES Act. The CDBG funds are aimed at
community and economic development, and ESG funds are aimed at aiding individuals and families who are homeless or receiving homeless assistance and to support additional
homeless assistance and homelessness prevention activities. The 2020 awards include $1,491,174 CDBG-CV1, $759,783 ESG-CV1, and $787,585 ESG-CV2. These funds are required
to be spent by July 2022. If any additional special allocations are awarded to the City, they will be accounted for in this fund.
145
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Local Income Tax - Certified Shares Fund Number 404
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Local Income Taxes 12,879,847 13,764,809 11,378,106 13,334,937 13,334,937 13,334,937 - 100%
Intergov./ Grants 12,500 - - - - - - -
Interest Earnings 348,410 111,181 147,313 87,113 87,126 87,126 (13) 100%
Debt Proceeds - 2,262,160 - 1,598,000 1,598,000 1,598,000 - 100%
Donations 5,000 - - - - - - -
Other Income 83,772 361,924 24,000 202,816 246,998 246,998 (44,182) 122%
Interfund Transfers In 927,077 - - 147,786 147,786 147,786 - 100%
Total Revenue 14,256,606 16,500,074 11,549,419 15,370,652 15,414,847 15,414,847 (44,195) 100%
Expenditures by Activity
General City 1,707,359 2,263,417 4,268,835 4,261,029 3,173,836 - 3,173,836 1,087,193 74%
Legal Dept 10,400 3,441 15,000 15,000 2,527 - 2,527 12,473 17%
Information Technology 1,375,412 1,579,347 - 28,098 28,098 - 28,098 - 100%
Police Department 1,658,739 2,136,734 2,040,329 2,142,769 1,826,705 - 1,826,705 316,063 85%
Fire Department 926,579 - - - - - - - -
Vacant & Abandoned Houses 380,612 232,822 400,000 438,025 185,684 - 185,684 252,342 42%
Community Investment 1,083,688 357,659 - 44,515 25,880 - 25,880 18,635 58%
Parks & Recreation 751,050 1,778,605 1,658,225 1,659,208 1,596,732 - 1,596,732 62,476 96%
Morris Performing Arts Center - - - 2,350,000 1,800,000 - 1,800,000 550,000 77%
Light Up South Bend 207,469 88,137 260,000 245,908 146,590 - 146,590 99,318 60%
Streets 1,978,142 2,899,656 - - - - - - -
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 1,500,000 - 100%
Traffic Signals & Street Lighting 1,729,535 1,501,835 1,585,820 1,585,820 1,401,657 - 1,401,657 184,163 88%
Total Expenditures 13,308,985 14,341,653 11,728,209 14,270,372 11,687,709 - 11,687,709 2,582,663 82%
Expenditures by Type
Supplies 207,469 92,245 200,000 185,908 145,595 - 145,595 40,313 78%
Services & Charges
Professional Services 1,675,224 1,681,956 75,000 119,943 35,065 - 35,065 84,878 29%
Printing & Advertising - 500 - 24,785 24,785 - 24,785 - 100%
Utilities 1,729,535 1,501,835 1,585,820 1,585,820 1,401,657 - 1,401,657 184,163 88%
Repairs & Maintenance 725,734 756,305 762,271 719,778 565,186 - 565,186 154,592 79%
Debt Service Principal 1,557,180 1,364,172 1,906,509 1,906,509 1,631,258 - 1,631,258 275,251 86%
Debt Service Interest & Fees 90,721 59,809 93,820 93,820 53,009 - 53,009 40,811 57%
Grants & Subsidies 1,318,244 397,553 335,991 345,291 340,711 - 340,711 4,580 99%
Other Services & Charges 1,009,336 1,292,054 1,338,649 1,376,715 1,086,776 - 1,086,776 289,939 79%
Total Services & Charges 8,105,973 7,054,183 6,098,060 6,172,660 5,138,446 - 5,138,446 1,034,214 83%
Capital 222,583 825,101 - 131,654 123,519 - 123,519 8,135 94%
Interfund
Interfund Allocations 8,631 8,633 9,753 9,753 9,753 - 9,753 - 100%
Interfund Transfers Out 4,764,329 6,361,491 5,420,396 7,770,396 6,270,396 - 6,270,396 1,500,000 81%
Total Interfund 4,772,960 6,370,124 5,430,149 7,780,149 6,280,149 - 6,280,149 1,500,000 81%
Total Expenditures 13,308,985 14,341,653 11,728,209 14,270,372 11,687,709 - 11,687,709 2,582,662 82%
Net Surplus / (Deficit) 947,621 2,158,421 (178,790) 1,100,280 3,727,138 3,727,138
Beginning Cash Balance 11,770,743 12,724,697 14,902,237
Cash Adjustments 6,333 19,120 -
Ending Cash Balance 12,724,697 14,902,237 16,002,517 18,631,245
Cash Reserves Target 6,654,492 7,170,827 7,135,186
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Funds are used for debt service payments for police cars & equipment, certain organizations' grants and operational subsidies, capital expenditures, and other uses as deemed by the
Mayor and Council. | The City replaced its 20+ year-old accounting software system. The enterprise resource planning (ERP) implementation lasted 18 months and cost about $3
million. The software successfully went live on May 1, 2020. An ongoing software support contract with the City's implementation partner is budgeted at $80k a year. | In 2021,
Department of Community Investment (DCI) activities formerly paid out of this fund were moved into Fund #408 in order to consolidate DCI expenditures. | The City continues to
budget funding for the demolition of vacant & abandoned houses. | The Department of Public Works manages the Light Up South Bend program - a partnership with
Indiana/Michigan Power Co. to install additional street lights in neighborhoods throughout South Bend. The Lamppost Lighting Program is meant to improve safety by adding more
street lighting throughout South Bend. The City selected two areas where residents pay less for a lamppost. They were chosen based on income, number of vacant lots, and need for
lighting in the neighborhood. | This fund also provides operating subsidies to the Studebaker Museum and the South Bend Museum of Art.
This fund receives the Certified Shares portion of the City's Local Income Tax (LIT) revenue distribution. Local Income Tax revenue is determined annually by the Indiana Dept of
Local Government Finance (DLGF). Other Income is principal from an interfund loan (debt schedule #82) being repaid by the UDAG Fund (#410). This fund also receives revenue
from interest earned on the fund's cash balance.
Cash Reserves Target
50% of Annual expenditures
This fund was established to account for the receipt of the certified shares component of the local income tax. Funds are used to items such as debt service payments, certain
organizations’ grants and operational subsidies, capital expenditures and other uses as deemed by the Mayor and Council.
146
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Cumulative Capital Development Fund Number 406
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 455,002 433,812 411,061 469,124 469,124 469,124 - 100%
Intergov./ Shared Revenues 40,353 40,795 5,364 41,568 41,568 41,568 - 100%
Interest Earnings 9,852 765 1,053 928 928 928 - 100%
Total Revenue 505,207 475,372 417,478 511,620 511,620 511,620 - 100%
Expenditures by Activity
Police Department 539,276 516,510 395,699 395,699 394,767 - 394,767 932 100%
Park Capital 271,112 12,970 - 1,419 - - - 1,419 0%
Total Expenditures 810,388 529,479 395,699 397,118 394,767 - 394,767 2,351 99%
Expenditures by Type
Services & Charges
Debt Service Principal 498,598 484,511 370,109 370,109 370,109 - 370,109 - 100%
Debt Service Interest & Fees 40,678 31,998 25,590 25,590 24,658 - 24,658 932 96%
Total Services & Charges 539,276 516,510 395,699 395,699 394,767 - 394,767 932 100%
Capital 271,112 12,970 - 1,419 - - - 1,419 0%
Total Expenditures 810,388 529,479 395,699 397,118 394,767 - 394,767 2,351 99%
Net Surplus / (Deficit)(305,181) (54,108) 21,779 114,502 116,853 116,853
Beginning Cash Balance 528,040 223,617 169,893
Cash Adjustments 758 383 -
Ending Cash Balance 223,617 169,893 284,395 286,746
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. A cumulative capital development fund is defined under Indiana
Code (I.C. 36-9-16) and was established by the Common Council in 1985 (ordinance no. 7486-85).
This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property
tax is a special tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. This fund also receives
auto excise and commercial vehicle excise tax (intergovernmental shared revenues).
2019-2020 included a one-time capital expenditure of $285,500 to help fund the My SB Parks & Trails project at Howard Park.
Currently, this fund pays the debt service payments for several police vehicle capital lease-purchases. About 34 patrol cars need to be replaced every year to maintain the fleet. Cars are
kept for at least five years, up to 10, depending on wear and tear. The cost is about $43,000 per vehicle, including the cost of outfitting the vehicle with the necessary equipment. Due to
declining cash reserves in this fund, the police vehicle capital lease-purchases for 2020 through 2023 will be funded by the Local Income Tax Certified Shares Fund (#404). This fund
will continue to pay off current leases over that time and will not take on any new debt until cash reserves can support it in 2024.
147
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Cumulative Capital Improvement Fund Number 407
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Intergov./ Shared Revenues 231,026 219,253 226,548 207,751 207,761 207,761 (10) 100%
Interest Earnings 14,444 5,369 7,058 7,058 3,682 3,682 3,376 52%
Other Income 25,000 18,750 25,000 25,000 25,000 25,000 - 100%
Total Revenue 270,470 243,373 258,606 239,809 236,443 236,443 3,366 99%
Expenditures by Activity
Community Investment - 6,770 - - - - - - -
Park Vehicles & Equipment - - 262,145 262,145 262,145 - 262,145 - 100%
Venues, Parks & Arts Capital 28,000 - - - - - - - -
Streets Vehicles & Equipment - 250,000 - - - - - - -
Total Expenditures 28,000 256,770 262,145 262,145 262,145 - 262,145 - 100%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital 28,000 6,770 - - - - - - -
Interfund Transfers Out - 250,000 262,145 262,145 262,145 - 262,145 - 100%
Total Expenditures 28,000 256,770 262,145 262,145 262,145 - 262,145 - 100%
Net Surplus / (Deficit)242,470 (13,397) (3,539) (22,336) (25,702) (25,702)
Beginning Cash Balance 446,760 689,015 676,798
Cash Adjustments (215) 1,181 -
Ending Cash Balance 689,015 676,798 654,462 651,096
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital fund - spend
down to zero
This fund was established (ordinance 4832-66) in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements.
This fund receives cigarette tax revenue. Other Income is $25,000 from the South Bend School Corporation for rental of property. In 2020, the revenue was only $18,750 as the City
gave a discount due to COVID-19. This fund also receives revenue from interest earned on the fund's cash balance.
In 2019, $28,000 was used to purchase furniture for the Howard Park Renovation Project, part of the greater My SB Parks & Trails Project managed by the Department of Venues,
Parks & Arts. | In 2020, $250,000 was transferred to the Motor Vehicle Highway Fund (#202) to support vehicle and equipment capital purchases for the Streets Division. | In 2021,
$262,145 is budgeted for an interfund transfer to the Parks & Recreation Fund (#201) to support vehicle and equipment capital purchases for the Park Maintenance Division of the
Department of Venues, Parks & Arts.
148
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Local Income Tax - Economic Development Fund Number 408
Fund Type Special Revenue Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Local Income Taxes 12,474,651 13,405,714 11,040,237 13,006,489 13,006,489 13,006,489 - 100%
Intergov./ Grants - 12,500 50,000 50,000 - - 50,000 0%
Fines, Forfeitures, and Fees 354,660 354,660 - - - - - -
Interest Earnings 463,996 163,880 197,890 128,951 128,951 128,951 - 100%
Other Income 160,625 153,272 150,000 150,000 151,545 151,545 (1,545) 101%
Interfund Transfers In 178,534 - 950,000 1,000,000 1,000,000 1,000,000 - 100%
Total Revenue 13,632,466 14,090,026 12,388,127 14,335,440 14,286,985 14,286,985 48,455 100%
Expenditures by Activity
General City 19,365 1,076,233 - - - - - - -
PSAP 2,818,011 2,966,021 3,048,498 3,048,498 2,812,202 - 2,812,202 236,296 92%
Neighborhood Services & Enforce. 2,364,559 2,973,805 2,874,081 2,874,081 2,305,000 - 2,305,000 569,081 80%
Animal Resource Center 845,841 891,414 915,549 915,549 35,000 - 35,000 880,549 4%
Community Investment 4,225,555 3,829,468 5,490,143 4,344,435 2,274,806 - 2,274,806 2,069,628 52%
Streets 445,439 35,749 - - - - - - -
2015 Park Bonds 410,020 376,689 377,007 377,007 376,736 - 376,736 271 100%
2018 Zoo Bonds 214,487 320,900 324,100 324,100 324,100 - 324,100 - 100%
2021 LIT Infrastructure Bonds - - - 253,000 253,000 - 253,000 - 100%
Total Expenditures 11,343,276 12,470,279 13,029,378 12,136,670 8,380,845 - 8,380,845 3,755,825 69%
Expenditures by Type
Services & Charges
Professional Services 3,267,745 2,883,244 3,009,226 3,419,679 3,074,579 - 3,074,579 345,100 90%
Printing & Advertising 350 404 45,000 45,000 2,706 - 2,706 42,294 6%
Utilities 3,274 42,523 51,000 57,000 46,983 - 46,983 10,017 82%
Repairs & Maintenance 626,634 209,536 137,000 137,367 122,395 - 122,395 14,972 89%
Debt Service Principal 100,000 301,441 314,344 314,344 314,344 - 314,344 - 100%
Debt Service Interest & Fees 115,237 219,669 210,028 210,028 209,777 - 209,777 251 100%
Grants & Subsidies 975,685 1,220,570 3,050,000 1,370,355 1,028,845 - 1,028,845 341,510 75%
Other Services & Charges 221 1,603 - - - - - - -
Total Services & Charges 5,089,147 4,878,989 6,816,598 5,553,773 4,799,629 - 4,799,629 754,144 86%
Capital 427,769 5,000 150,000 417,117 112,229 - 112,229 304,888 27%
Interfund Transfers Out 5,826,360 7,586,290 6,062,780 6,165,780 3,468,986 - 3,468,986 2,696,794 56%
Total Expenditures 11,343,276 12,470,279 13,029,378 12,136,670 8,380,845 - 8,380,845 3,755,826 69%
Net Surplus / (Deficit) 2,289,191 1,619,747 (641,251) 2,198,770 5,906,140 5,906,140
Beginning Cash Balance 15,097,440 17,389,466 19,044,274
Cash Adjustments 2,835 35,061 -
Ending Cash Balance 17,389,466 19,044,274 21,243,044 24,795,353
Cash Reserves Target 5,671,638 6,235,140 6,068,335
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 Park Bonds, and the 2018 Zoo
Bonds. This fund also provides operating subsidies (budgeted as interfund transfers out) for the Department of Community Investment (DCI) administration (Fund #211) and the
Department of Code Enforcement (Fund #219 & #230). These departments do not collect enough revenue to support their operations so the City makes up the difference with income
tax dollars.
It also funds various community and economic development initiatives administered by the Department of Community Investment (DCI). 2021 DCI budgeted expenditures in this fund
include: Business Development - $500k for workforce development, $250k for small business assistance, $115k for the South Bend Chamber of Commerce | Neighborhoods - $650k
for homeless strategy, $350k for the home repair program | Engagement - $175k for neighborhood organization support, $25k for Love Your Block mini-grant program | Planning -
$500k for neighborhood development, $150k for neighborhood development assistance, $35k for West Side Main Streets, $150k for development of two neighborhood plans, $50k for the
Portage Elwood neighborhood plan, $100k for the Complete Streets Transportation projects |Property - $50k for appraisals, $100k for surveys, $203k for expenses related to
Redevelopment owned properties, $50k for an alley stabilization pilot program.
This fund was established to account for the receipt of the economic development component of the local income tax. Funds are used to items such as debt service payments, economic
development, capital expenditures benefiting economic development street operations and other uses as deemed by the Mayor and Council. This fund is a source of bonding capacity for
the City and efforts are made to keep significant cash reserves in order to receive a higher credit rating and lower interest rates.
This fund receives the Economic Development portion of the City's Local Income Tax (LIT) revenue distribution. The City of South Bend receives an allocated share of the 0.4% income
tax on wages within St. Joseph County. Local Income Tax revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Income tax revenue is expected to
decrease over the next couple years as a result of the COVID-19 pandemic. Other Income is from the sale of properties held for resale by the Department of Community Investment. This
fund also receives revenue from interest earned on the fund's cash balance.
The final payment of the TJX job penalty amount of $354,660 was received in 2020. The job penalty fines were assessed because the company A.J. Wright violated its development
agreement with the city, under which it benefited from a taxpayer-funded incentive package worth more than $10 million. TJX, the parent company of A.J. Wright, has been paying the job
penalty fines since 2011.
Cash Reserves Target
50% of Annual expenditures
149
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Equipment/Vehicle Leasing Fund Number 750
Fund Type Capital Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 16,783 682 - 20 17 17 3 87%
Debt Proceeds 1,472,985 - - - - - - -
Total Revenue 1,489,768 682 - 20 17 17 3 87%
Expenditures by Type
Services & Charges
Debt Service Principal 91,941 355,128 - - - - - - -
Debt Service Interest & Fees 9,172 12,324 - - - - - - -
Other Services & Charges 250 - - - - - - - -
Total Services & Charges 101,364 367,452 - - - - - - -
Capital 3,313,965 300,278 - - - - - - -
Interfund Transfers Out - 1,752 - - - - - - -
Total Expenditures 3,415,328 669,482 - - - - - - -
Net Surplus / (Deficit)(1,925,560) (668,800) - 20 17 17
Beginning Cash Balance 2,942,035 1,016,476 347,680
Cash Adjustments 1 3 -
Ending Cash Balance 1,016,476 347,680 347,700 347,697
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
No reserve requirement - Capital lease fund -
spend down to zero
This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and
expended upon the provision by the City of a proper claim form and invoice. Historically, the City has used 5-year capital leases and received an interest rate around 2%. Debt service
principal and interest payments are budgeted in individual departments.
Starting in 2020, the City changed its accounting for capital leases. Now the capital expenditures are budgeted in the same fund that will repay the debt. This fund will no longer be used
after the proceeds remaining in this fund are fully spent.
Historically, this fund receives revenue in the form of capital lease proceeds. Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
The remaining cash in this fund is from lease proceeds for the purchase of solar panels. The timing of this purchase is still to be determined.
150
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name South Bend Redevelopment Authority Fund Number 752
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 6,383 2,351 4,500 4,500 71 71 4,429 2%
Interfund Transfers In 2,867,378 2,870,500 2,866,000 2,866,000 2,866,000 2,866,000 - 100%
Total Revenue 2,873,761 2,872,851 2,870,500 2,870,500 2,866,071 2,866,071 4,429 100%
Expenditures by Type
Services & Charges
Debt Service Principal 1,725,000 1,790,000 1,850,000 1,850,000 1,850,000 - 1,850,000 - 100%
Debt Service Interest & Fees 1,136,669 1,073,013 1,008,669 1,008,669 1,006,069 - 1,006,069 2,600 100%
Total Expenditures 2,861,669 2,863,013 2,858,669 2,858,669 2,856,069 - 2,856,069 2,600 100%
Net Surplus / (Deficit)12,092 9,839 11,831 11,831 10,002 10,002
Beginning Cash Balance 210,492 222,584 232,423
Cash Adjustments - - -
Ending Cash Balance 222,584 232,423 244,254 242,425
Cash Reserves Target 222,584 232,423 244,254
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the bi-annual debt service principal and interest payments for various debt issued by the South Bend Redevelopment Authority. The South Bend
Redevelopment Authority is a separate legal entity that is recorded in the City's Annual Comprehensive Financial Report (ACFR).
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the
debt. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
This fund accounts for the bi-annual debt service principal and interest payments of Redevelopment Authority debt. Current debt includes:
- 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (#324), final payment 5/1/26, (debt schedule #62)
- 2015 Eddy Street Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (#436), final payment 2/15/33, (debt
schedule #54)
Cash Reserves Target
100% cash reserves per bond covenants
151
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name South Bend Building Corporation Fund Number 755
Fund Type Debt Service Funds Control City Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 15,243 3,478 4,000 4,000 58 58 3,942 1%
Debt Proceeds - - - 8,860,022 8,860,022 8,860,022 - 100%
Interfund Transfers In 2,641,500 2,645,000 2,311,000 2,564,000 2,564,000 2,564,000 - 100%
Total Revenue 2,656,743 2,648,478 2,315,000 11,428,022 11,424,080 11,424,080 3,942 100%
Expenditures by Type
Services & Charges
Debt Service Principal 2,175,000 2,250,000 2,000,000 2,150,000 2,150,000 - 2,150,000 - 100%
Debt Service Interest & Fees 457,744 379,968 307,705 637,665 635,015 - 635,015 2,650 100%
Total Services & Charges 2,632,744 2,629,968 2,307,705 2,787,665 2,785,015 - 2,785,015 2,650 100%
Interfund Transfers Out - - - 9,248,224 9,248,224 - 9,248,224 - 100%
Total Expenditures 2,632,744 2,629,968 2,307,705 12,035,889 12,033,240 - 12,033,240 2,650 100%
Net Surplus / (Deficit)23,999 18,510 7,295 (607,867) (609,159) (609,159)
Beginning Cash Balance 791,026 815,025 833,535
Cash Adjustments - - -
Ending Cash Balance 815,025 833,535 225,668 224,375
Cash Reserves Target 815,025 833,535 225,668
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for bi-annual debt service principal and interest payments for various debt issued by the South Bend Building Corporation. The South Bend Building Corporation is
a separate legal entity, but is reported as a fund in the City's Annual Comprehensive Financial Report (ACFR).
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the
debt. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
In 2021, the City issued the LIT Lease Rental Revenue Bonds, Series 2021 (known as the 2021 EDIT Infrastructure Bonds). The bonds were issued to fund street and neighborhood
infrastructure projects. 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 were deposited into this fund.
Current debt includes:
- 2012 Fire Station/Police Dept Renovations Refunding Bonds, Refunding 2003 - debt payments paid for by River West TIF Fund (#324), final payment 2/1/23, (debt schedule
#39)
- 2013 EMS/Fire Station/Tower Bonds - debt payments paid for by the Fire Department Capital Fund (#287), final payment 2/1/33, (debt schedule #116)
- 2021 EDIT Infrastructure Bonds - debt payments paid for by the Local Income Tax Economic Development Fund (#408), final payment 8/15/37, (debt schedule #215)
In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on 2/1/21, (debt schedule #36). The debt service reserve balance
of $647,148 was disbursed by the trustee bank when the bonds were paid off. 87.7% was transferred to the River West TIF Fund (#324) and 12.3% was transferred to the Sewage
Works Operating Fund (#641), the funds that repaid the debt.
In 2021, the cost of issuance for the 2021 EDIT Infrastructure bonds was accounted for in this fund. The remaining bond proceeds, after cost of issuance was deducted, was
$8,601,026. That amount was transferred to the bond capital fund (#455) to be used towards the approved capital infrastructure projects.
Cash Reserves Target
100% cash reserves per bond covenants
152
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - River West Development Area Fund Number 324
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 18,555,308 16,814,400 16,247,264 18,120,969 18,120,969 18,120,969 - 100%
Intergov./ Shared Revenues 395,000 381,500 397,000 383,000 383,000 383,000 - 100%
Intergov./ Grants 41,206 13,844 - 868,707 868,707 868,707 - 100%
Charges for Services 2,160 - - - - - - -
Interest Earnings 744,246 199,544 178,188 154,188 153,650 153,650 538 100%
Donations - 2,250 - - - - - -
Debt Proceeds - 4,345,059 - - - - - -
Other Income 129,336 252,995 - 22,900 22,900 22,900 - 100%
Interfund Transfers In 64,022 35,560 90,000 657,593 585,315 585,315 72,278 89%
Total Revenue 19,931,280 22,045,151 16,912,452 20,207,357 20,134,540 20,134,540 72,816 100%
Expenditures by Type
Services & Charges
Professional Services 1,099,869 1,082,200 390,384 754,371 714,611 - 714,611 39,760 95%
Debt Service Principal 4,038,315 3,750,570 3,883,193 3,883,193 3,883,193 - 3,883,193 - 100%
Debt Service Interest & Fees 1,198,375 1,329,981 959,216 959,216 958,715 - 958,715 501 100%
Other Services & Charges 1,325,523 619,953 - - - - - - -
Total Services & Charges 7,662,082 6,782,703 5,232,793 5,596,780 5,556,519 - 5,556,519 40,261 99%
Capital 8,735,222 12,152,391 - 7,260,635 4,873,092 - 4,873,092 2,387,543 67%
Interfund Transfers Out 4,266,098 5,085,022 5,013,803 5,013,803 5,013,303 - 5,013,303 500 100%
Total Expenditures 20,663,402 24,020,117 10,246,596 17,871,218 15,442,915 - 15,442,915 2,428,304 86%
Net Surplus / (Deficit)(732,123) (1,974,965) 6,665,856 2,336,139 4,691,625 4,691,625
Beginning Cash Balance 31,665,638 30,950,203 29,039,261
Cash Adjustments 16,687 64,024 -
Ending Cash Balance 30,950,203 29,039,261 31,375,400 33,713,041
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River West Development Area and expenses of those funds on eligible development projects
for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund also receives
Hotel/Motel Tax (intergovernmental shared revenues).
In 2020, bond proceeds were receipted into the fund. See explanation of bond below.
In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on 2/1/21, (debt schedule #36). The debt service reserve balance
of $647,148 was disbursed by the trustee bank when the bonds were paid off. 87.7% was transferred to the River West TIF Fund (#324) and 12.3% was transferred to the Sewage
Works Operating Fund (#641), the funds that repaid the debt.
Various projects and development opportunities include: Claey's Candy, local match to federal funds for Coal Line Trail project, Dylan Street reconstruction, neighborhood plan for
Western (east of Walnut), general road repairs, ongoing work with the State Theatre Block, and projects that were started in 2020 and will still be in process in 2021. TIF support will
also be used for various Public Works projects, and development opportunities which may be presented to the Redevelopment Commission in 2021. Professional Services will cover
mandatory administrative costs related to TIF neutralization calculations. This fund is also used to repay several bonds related to capital projects in the community.
In 2020, bonds were issued to fund the St. Joseph County Public Library Community Education Center Project. The par amount of the bonds was $4,225,000 with a premium of
$120,058.95. The bond proceeds were deposited into this fund. $4,000,000 went towards capital project expenses and the remaining amount went towards cost of issuance. The bonds
are being repaid by this fund with the final payment due February 1, 2037.
Cash Reserves Target
No reserve requirement
153
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - West Washington Fund Number 422
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 261,830 237,261 287,082 348,856 348,856 348,856 - 100%
Interest Earnings 41,430 8,861 4,881 7,164 7,164 7,164 - 100%
Other Income 18,500 300 - - - - - -
Total Revenue 321,760 246,422 291,963 356,020 356,020 356,020 - 100%
Expenditures by Type
Services & Charges
Professional Services - 55 - 45,544 45,544 - 45,544 - 100%
Total Services & Charges - 55 - 45,544 45,544 - 45,544 - 100%
Capital 1,089,137 152,666 - 202,738 202,738 - 202,738 - 100%
Total Expenditures 1,089,137 152,721 - 248,282 248,282 - 248,282 - 100%
Net Surplus / (Deficit)(767,377) 93,701 291,963 107,738 107,738 107,738
Beginning Cash Balance 1,797,082 1,031,822 1,127,293
Cash Adjustments 2,117 1,769 -
Ending Cash Balance 1,031,822 1,127,293 1,235,031 1,235,031
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the West Washington Development Area and expenses of those funds on eligible development
projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue
from interest earned on the fund's cash balance.
In 2021, this fund will be used for final expenses for the City Cemetery project as well as improvements to the 100 Block of Elm Street. Starting in 2021 and continuing through 2025,
this fund will be primarily utilized to provide upgrades and programming at the Martin Luther King Jr. Community Center. Professional Services will cover mandatory administrative
costs related to TIF neutralization calculations.
Cash Reserves Target
No reserve requirement
154
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - River East Development Area (NE Dev) Fund Number 429
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 2,722,642 2,997,091 2,560,473 4,328,968 4,328,968 4,328,968 - 100%
Interest Earnings 249,447 62,271 22,737 39,992 39,992 39,992 - 100%
Other Income 7,725 - - 74,326 74,327 74,327 (1) 100%
Interfund Transfers In - - - 673,180 673,180 673,180 - 100%
Total Revenue 2,979,815 3,059,362 2,583,210 5,116,466 5,116,467 5,116,467 (1) 100%
Expenditures by Type
Services & Charges
Professional Services 29,225 82,784 - 67,612 67,611 - 67,611 1 100%
Insurance 25,256 - - 523 523 - 523 - 100%
Other Services & Charges 790 - - - - - - - -
Total Services & Charges 55,271 82,784 - 68,134 68,133 - 68,133 1 100%
Capital 5,686,682 5,418,511 - 1,336,457 1,336,457 - 1,336,457 - 100%
Total Expenditures 5,741,954 5,501,295 - 1,404,592 1,404,591 - 1,404,591 1 100%
Net Surplus / (Deficit)(2,762,138) (2,441,932) 2,583,210 3,711,874 3,711,876 3,711,876
Beginning Cash Balance 10,967,923 8,215,417 5,864,278
Cash Adjustments 9,633 90,793 -
Ending Cash Balance 8,215,417 5,864,278 9,576,152 9,506,445
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Development Area and expenses of those funds on eligible development projects
for this TIF area. The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue
from interest earned on the fund's cash balance.
Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades) and East Bank Parking Analysis
projects, Robert Henry Neighborhood improvements, Seitz Park improvements, Public Works projects, and various development opportunities which may be presented to the
Redevelopment Commission in 2021. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations.
Cash Reserves Target
No reserve requirement
155
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - Southside Development Area #1 Fund Number 430
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 1,755,231 3,081,721 1,839,984 2,981,728 2,981,728 2,981,728 - 100%
Interest Earnings 249,564 89,378 49,667 75,461 75,461 75,461 - 100%
Total Revenue 2,004,796 3,171,100 1,889,651 3,057,189 3,057,189 3,057,189 - 100%
Expenditures by Type
Services & Charges
Professional Services 190,544 140,498 - 162,661 162,661 - 162,661 - 100%
Total Services & Charges 190,544 140,498 - 162,661 162,661 - 162,661 - 100%
Capital 1,642,471 76,527 - 999,692 999,692 - 999,692 - 100%
Total Expenditures 1,833,015 217,025 - 1,162,353 1,162,353 - 1,162,353 - 100%
Net Surplus / (Deficit)171,781 2,954,075 1,889,651 1,894,836 1,894,837 1,894,837
Beginning Cash Balance 9,432,094 9,607,799 12,586,134
Cash Adjustments 3,925 24,260 -
Ending Cash Balance 9,607,799 12,586,134 14,480,970 14,473,182
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Southside Development Area #1 and expenses of those funds on eligible development
projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue
from interest earned on the fund's cash balance.
Various projects and development opportunities include: South East Master Plan Implementation, Public Works projects, and various development opportunities which may be
presented to the Redevelopment Commission in 2021.
Cash Reserves Target
No reserve requirement
156
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - Douglas Road Fund Number 435
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes - - 369,525 269,923 269,923 269,923 - 100%
Interest Earnings 5,428 1,154 296 687 687 687 - 100%
Total Revenue 5,428 1,154 369,821 270,610 270,610 270,610 - 100%
Expenditures by Type
Services & Charges
Professional Services 21,575 96,143 - 14,800 14,800 - 14,800 - 100%
Total Services & Charges 21,575 96,143 - 14,800 14,800 - 14,800 - 100%
Interfund Transfers Out - - - 91,370 91,370 - 91,370 - 100%
Total Expenditures 21,575 96,143 - 106,170 106,170 - 106,170 - 100%
Net Surplus / (Deficit)(16,147) (94,989) 369,821 164,440 164,440 164,440
Beginning Cash Balance 203,834 187,806 93,140
Cash Adjustments 119 322 -
Ending Cash Balance 187,806 93,140 257,580 257,579
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Douglas Road Development Area and expenses of those funds on eligible development
projects for this TIF area. The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishawaka.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue
from interest earned on the fund's cash balance.
Prior to pay year 2021, the Redevelopment Commission did not collect the excess tax increment for use in projects. For pay year 2021 and after, the Redevelopment Commission has
determined it will collect the increment.
This fund will help fund a portion of the Douglas Road utility relocation.
Cash Reserves Target
No reserve requirement
157
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name TIF - River East Residential Area (NE Res) Fund Number 436
Fund Type Tax Increment Financing Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Property Taxes 4,933,558 5,308,975 5,712,495 6,299,000 6,299,000 6,299,000 - 100%
Interest Earnings 54,332 15,060 82,945 19,471 19,471 19,471 - 100%
Total Revenue 4,987,889 5,324,035 5,795,440 6,318,471 6,318,471 6,318,471 - 100%
Expenditures by Type
Services & Charges
Professional Services - - 24,797 38,147 13,350 - 13,350 24,797 35%
Debt Service Principal 392,522 409,383 427,038 427,038 427,037 - 427,037 1 100%
Debt Service Interest & Fees 102,306 85,445 68,291 68,291 67,791 - 67,791 500 99%
Total Services & Charges 494,828 494,828 520,126 533,476 508,178 - 508,178 25,298 95%
Interfund Transfers Out 3,769,003 3,864,125 4,180,375 5,063,555 5,058,659 - 5,058,659 4,896 100%
Total Expenditures 4,263,831 4,358,953 4,700,501 5,597,031 5,566,837 - 5,566,837 30,194 99%
Net Surplus / (Deficit)724,058 965,082 1,094,939 721,440 751,634 751,634
Beginning Cash Balance 2,982,744 3,706,897 4,678,334
Cash Adjustments 95 6,355 -
Ending Cash Balance 3,706,897 4,678,334 5,399,774 5,429,968
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Residential Development Area and expenses of those funds on eligible
development projects for this TIF area. The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast
Residential TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue
from interest earned on the fund's cash balance.
At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's
campus. Capital expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Transfers Out are interfund transfers to the Eddy Street Commons
Debt Service Fund (#760) which makes the debt payments on this bond.
This fund is repaying two interfund loans (debt schedules #84 & #85). Principal and interest payments are made to to the Major Moves Fund (#412). The loans will be paid off in
2024 and 2029.
Professional Services will cover mandatory administrative costs related to TIF neutralization calculations.
Cash Reserves Target
No reserve requirement
158
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Airport 2003 Debt Reserve Fund Number 315
Fund Type Debt Service Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 28,483 9,075 40,000 40,000 6,133 6,133 33,867 15%
Total Revenue 28,483 9,075 40,000 40,000 6,133 6,133 33,867 15%
Expenditures by Type
Interfund Transfers Out 23,962 13,309 40,000 40,000 6,133 - 6,133 33,867 15%
Total Expenditures 23,962 13,309 40,000 40,000 6,133 - 6,133 33,867 15%
Net Surplus / (Deficit)4,521 (4,234) - - - -
Beginning Cash Balance 1,037,930 1,042,908 1,040,462
Cash Adjustments 456 1,788 -
Ending Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462
Cash Reserves Target 1,042,908 1,040,462 1,040,462
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt
schedule #6) for the airport taxable project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324).
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
Cash Reserves Target
100% debt service reserve per bond covenants
159
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Airport 2003 Debt Reserve Fund Number 315
Fund Type Debt Service Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 28,483 9,075 40,000 40,000 6,133 6,133 33,867 15%
Total Revenue 28,483 9,075 40,000 40,000 6,133 6,133 33,867 15%
Expenditures by Type
Interfund Transfers Out 23,962 13,309 40,000 40,000 6,133 - 6,133 33,867 15%
Total Expenditures 23,962 13,309 40,000 40,000 6,133 - 6,133 33,867 15%
Net Surplus / (Deficit)4,521 (4,234) - - - -
Beginning Cash Balance 1,037,930 1,042,908 1,040,462
Cash Adjustments 456 1,788 -
Ending Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462
Cash Reserves Target 1,042,908 1,040,462 1,040,462
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF
Redevelopment Authority bonds (debt schedule #5) for the Palais Royale project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324).
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
Cash Reserves Target
100% debt service reserve per bond covenants
160
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2018 TIF Park Bond Debt Service Fund Number 351
Fund Type Debt Service Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 27,510 8,934 - 6,085 6,085 6,085 - 100%
Total Revenue 27,510 8,934 - 6,085 6,085 6,085 - 100%
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)27,510 8,934 - 6,085 6,085 6,085
Beginning Cash Balance 991,077 1,018,984 1,029,665
Cash Adjustments 396 1,747 -
Ending Cash Balance 1,018,984 1,029,665 1,035,750 1,035,750
Cash Reserves Target 1,018,984 1,029,665 1,035,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10590-18) to hold the debt service reserve for the Redevelopment District Bonds, Series 2018 (debt schedule #169). The bonds were issued for
the purpose of funding renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park
and recreation areas in or serving the River West Development Area.
- The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds closed on April 25, 2018 with a net interest rate of
2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into this fund per the bond agreement. The remaining $10,825,000 was deposited into
the 2018 TIF Park Bond Capital Fund (#452) and will be used towards the approved capital projects.
- The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used
to pay principal and interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is
due August 1, 2018 and the final payment is due February 1, 2033. The debt service reserve will be used towards the last debt service payment.
At the time of issuance, $993,495 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
The debt service reserve will be used towards the last debt service payment due February 1, 2033.
Cash Reserves Target
100% debt service reserve per bond covenants
161
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2019 South Shore Double Tracking Debt Service Fund Number 352
Fund Type Debt Service Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings - 13 - 3 3 3 - 97%
Debt Proceeds 9,447,841 - - - - - - -
Interfund Transfers In - 488,171 1,036,500 1,036,500 1,036,500 1,036,500 - 100%
Total Revenue 9,447,841 488,184 1,036,500 1,036,503 1,036,503 1,036,503 - 100%
Expenditures by Type
Services & Charges
Debt Service Principal - 270,000 650,000 650,000 650,000 - 650,000 - 100%
Debt Service Interest & Fees 293,022 247,313 377,750 377,750 377,750 - 377,750 - 100%
Total Services & Charges 293,022 517,313 1,027,750 1,027,750 1,027,750 - 1,027,750 - 100%
Capital 9,125,000 - - - - - - - -
Total Expenditures 9,418,022 517,313 1,027,750 1,027,750 1,027,750 - 1,027,750 - 100%
Net Surplus / (Deficit)29,819 (29,129) 8,750 8,753 8,753 8,753
Beginning Cash Balance - 29,819 690
Cash Adjustments - - -
Ending Cash Balance 29,819 690 9,443 9,443
Cash Reserves Target 29,819 690 9,443
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
100% debt service reserve per bond covenants
This fund is used to pay for the semi-annual payment of debt service principal and interest to the bondholders for the South Bend Redevelopment Authority Lease Rental Revenue
Bonds of 2019 South Shore Double Tracking Project (debt schedule #200). The bonds were issued to fund the Northern Indiana Commuter Transportation District Main Line Double
Tracking Project, which will be located partly within the geographical boundaries of the River West Development Area. The par amount of the bonds was $7,985,000 with a premium
of $1,462,840.60. The bonds were closed on December 28, 2019 with a net interest rate of 5%.
This fund receives interfund transfers from the River West TIF Fund (#324) in the amount of the lease rental payments per the debt schedule. This fund receives revenue from interest
earned on the cash balance held at the trustee bank.
At the time of issuance, $9,125,000 went towards the capital project, and the remaining amount went towards cost of issuance.
Lease rental payments are due on January 15 and July 15 and bond payments are due on February 1 and August 1. The final bond payment is due February 1, 2030.
162
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2020 TIF Library Bond Debt Service Reserve Fund Number 353
Fund Type Debt Service Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings - 2 - 15 16 16 (1) 109%
Interfund Transfers In - 326,938 - - - - - -
Total Revenue - 326,939 - 15 16 16 (1) 109%
Expenditures by Type
Interfund Transfers Out - - - 11 11 - 11 - 100%
Total Expenditures - - - 11 11 - 11 - 100%
Net Surplus / (Deficit)- 326,939 - 4 5 5
Beginning Cash Balance - - 326,939
Cash Adjustments - - -
Ending Cash Balance - 326,939 326,943 326,944
Cash Reserves Target - 326,939 326,943
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Cash Reserves Target
100% debt service reserve per bond covenants
This fund was established to hold the debt service reserve for the Taxable Economic Development Tax Increment Revenue Bonds, Series 2020, Community Education Center Project
(debt schedule #210). The bonds were issued to provide funds to the St. Joseph County Public Library for the purpose of construction, equipping, and furnishing of a new building for
use as a community and education center to provide new and flexible spaces for community meeting and training, events and conferences, and a larger auditorium to meet increasing
demand for program space and allow for a more diverse range of programs and community events.
- The par amount of the bonds was $4,225,000 with a premium of $120,058.95. The bonds were closed on October 28, 2020 with a net interest rate of 3%.
- The bond proceeds were deposited into the River West Development Area TIF Fund (#324). $4,000,000 went towards the capital project and the remaining amount went towards
cost of issuance.
- The bonds are being repaid by Fund #324, with bond payments due on February 1 and August 1.
At the time of issuance, $326,937.50 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
The debt service reserve will be used towards the last debt service payment due February 1, 2037.
163
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Redevelopment General Fund Number 433
Fund Type Capital Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Local Income Taxes 84,095 24,117 8,007 3,543 3,543 3,543 - 100%
Interest Earnings 24,815 11,827 26,301 13,014 13,014 13,014 - 100%
Donations 1,177,112 1,449,512 1,000,000 1,411,887 1,411,877 1,411,877 10 100%
Other Income - - - - 1,000 1,000 (1,000) -
Interfund Transfers In - 150,000 150,000 150,000 - - 150,000 0%
Total Revenue 1,286,022 1,635,456 1,184,308 1,578,444 1,429,434 1,429,434 149,010 91%
Expenditures by Type
Services & Charges
Professional Services 5,211 1,657 4,500 4,500 91 - 91 4,409 2%
Grants & Subsidies 416,989 666,323 - 823,514 538,272 - 538,272 285,241 65%
Total Services & Charges 422,200 667,979 4,500 828,014 538,363 - 538,363 289,650 65%
Capital - 2,214 - - - - - - -
Interfund Transfers Out - - - 147,786 147,786 - 147,786 - 100%
Total Expenditures 422,200 670,193 4,500 975,800 686,149 - 686,149 289,650 70%
Net Surplus / (Deficit)863,822 965,263 1,179,808 602,644 743,285 743,285
Beginning Cash Balance 614,296 1,476,915 2,444,710
Cash Adjustments (1,204) 2,532 -
Ending Cash Balance 1,476,915 2,444,710 3,047,354 3,187,994
Cash Reserves Target 105,550 167,548 243,950
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The Redevelopment Commission was established to address conditions associated with blight and the underutilization of land and/or barriers to development. The Commission
operates within the city limits. They study areas of the city, identify problem areas and develop a strategic plan for eliminating blight and bringing about new development within those
areas. A primary focus is on the expansion of tax base and the creation of new jobs within South Bend.
There are five voting members of the South Bend Redevelopment Commission. Three are appointed by the Mayor; two are appointed by the South Bend Common Council. Starting in
2021, one of the Mayoral appointees is required to be a South Bend Community School Corporation Board of Trustees voting member. Prior to 2021, there was one additional
member from the South Bend Community School Corporation Board of School Trustees, appointed by the Mayor as a non-voting adviser to the Commission.
Starting in 2019, this fund receives the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State. This fund also receives revenue
from interest earned on the fund's cash balance.
Starting in 2018, the City of South Bend will receive donations from the Pokagon Band of the Potawatomi, a Native American tribe, as "payment in lieu of taxes" for the Four Winds
Casino built on tribal land adjacent to the City. This is to be split between the General Fund (#101) and the Redevelopment General Fund (#433).
Prior to 2019, this fund's sole expenditure was for general legal fees for the Redevelopment Commission. Starting in 2019, this fund will also be used for economic empowerment
activities determined by the Redevelopment Commission and the Department of Community Investment.
As outlined in the agreement with the Pokagon Band, the donations will fund initiatives broadly aimed at contributing to the improvement of educational opportunities in the City and
to address poverty and unemployment in the City. In 2021, projects will be aimed at addressing: Non-traditional financial capital and education, responsive neighborhood based
amenities, westside greenhouse food security, and supporting the creation and growth of small businesses.
Cash Reserves Target
25% of Annual expenditures
164
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Certified Technology Park Fund Number 439
Fund Type Capital Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 11,146 96 139 65 65 65 - 101%
Total Revenue 11,146 96 139 65 65 65 - 101%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital 624,194 - - - - - - - -
Total Expenditures 624,194 - - - - - - - -
Net Surplus / (Deficit)(613,048) 96 139 65 65 65
Beginning Cash Balance 622,685 10,965 11,080
Cash Adjustments 1,328 19 -
Ending Cash Balance 10,965 11,080 11,145 11,145
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10148-12) to account for the collection of a special state tax distribution received at the end of 2011 and the use of those funds for improvements
at Innovation Park and Ignition Park, the city's dual-campus technology park.
From 2011 to 2014, this fund received $4,399,838 from a special state tax distribution for certified technology parks. Since then, this fund’s only source of revenue is interest earned on
the fund's cash balance.
2019 funds were budgeted for the new Technology Resource Center (opened during 2019). The Technology Resource Center (TRC) in South Bend’s Ignition Park was built to
democratize technology in our region. All will be welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-
location between South Bend Code School, the City’s Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data
training, cross-sector “Beta City” collaborations, and public programming about regional innovation.
Cash Reserves Target
No reserve requirement
165
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name 2018 TIF Park Bond Capital Fund Number 452
Fund Type Capital Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 202,657 28,865 - 15,033 15,033 15,033 - 100%
Total Revenue 202,657 28,865 - 15,033 15,033 15,033 - 100%
Expenditures by Type
Services & Charges
Professional Services 640,860 86,969 - 1 - - - 1 0%
Total Services & Charges 640,860 86,969 - 1 - - - 1 0%
Capital 5,895,577 1,427,387 - 188,982 188,982 - 188,982 - 100%
Total Expenditures 6,536,438 1,514,357 - 188,983 188,982 - 188,982 1 100%
Net Surplus / (Deficit)(6,333,781) (1,485,491) - (173,950) (173,950) (173,950)
Beginning Cash Balance 10,403,960 4,085,672 2,614,468
Cash Adjustments 15,493 14,287 -
Ending Cash Balance 4,085,672 2,614,468 2,440,518 2,433,236
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to track the expenditures of the proceeds from the Redevelopment District Bonds, Series 2018. The bonds were issued for the purpose of funding
renovations and upgrades at Pulaski, Leeper, and Seitz Parks and improvements to the mixed-use riverfront trail and other infrastructure improvements to park and recreation areas in
or serving the River West Development Area.
The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds were closed on April 25, 2018 with a net interest rate of
2.971%. The net proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into the 2018 TIF Park Bond Debt Service Fund (#351) per the bond agreement. The
remaining $10,825,000 was deposited into this fund to be used towards the approved capital projects.
Funding to be used to implement City park plans including improvements to: Howard Park, Lincolnway East Trail, West Bank Trail, Leeper Park, Seitz Park, and Pulaski Park.
Cash Reserves Target
No reserve requirement - Bond capital fund -
spend down to zero
166
City of South Bend, Indiana
Monthly Financial Report
December 31, 2021
Fund Name Airport Urban Enterprise Zone Fund Number 454
Fund Type Capital Funds
Control Redevelopment Commission Controlled Funds
2021 2021 2021 2021 Total
2019 2020 Original Amended Year-to-Date Current Year-to-Date Budget Percent of
Actual Actual Budget Budget Actual Encumbrances & Encumb. Balance Budget
Revenue
Interest Earnings 10,900 3,540 4,209 4,209 2,411 2,411 1,798 57%
Total Revenue 10,900 3,540 4,209 4,209 2,411 2,411 1,798 57%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - -
Other Services & Charges - - - - - - - - -
Total Services & Charges - - - - - - - - -
Capital - - - - - - - - -
Total Expenditures - - - - - - - - -
Net Surplus / (Deficit)10,900 3,540 4,209 4,209 2,411 2,411
Beginning Cash Balance 392,693 403,750 407,982
Cash Adjustments 157 692 -
Ending Cash Balance 403,750 407,982 412,191 410,393
Cash Reserves Target - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2009 to receive property tax proceeds derived from parcels located in the Airport Economic Development Area that are also located in the Urban
Enterprise Zone, as provided and permitted by Indiana law (IC 36-7-14-39(g)). All sums of money collected are to be used for programs in job training, job enrichment, and basic skill
development that are designed to benefit residents and employers in the Urban Enterprise Zone and for other purposes permitted within IC 36-7-14-39 and other applicable Tax
Increment Finance State law.
In the past, a majority of this fund's revenue came from personal property taxes paid by AJ Wright. This fund has not received property tax revenue since 2013. Currently, this fund
only receives revenue from interest earned on the fund's cash balance.
This fund has been used in the past to pay for job training programs. Staff continue to work on developing eligible, viable program.
Cash Reserves Target
No reserve requirement
167