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Home My WebLink About06-2013 Departmental Financial ReportPeriod Ending: Issued By: June 30, 2013 Administration /Finance City of South Bend Monthly Departmental Financial Report Page Contents 2 - 2 Narrative 3 - 8 Summaries 9-30 General Fund 31 -62 Special Revenue Funds 63-75 Debt Service /Capital Project Funds 76-103 Enterprise Funds 104-108 Internal Service Funds 109-110 Trust Funds 111 -130 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff Kathryn Roos South Bend Common Council Controller Mark Neal Deputy City Controller John Murphy City Finance Director Rahman Johnson Financial Specialist Senior Cecil Eastman Department Heads Fiscal Officers Narrative, June 2013 Description of Monthly Departmental Financial Report Beginning with the March 2013 fiscal period, the City of South Bend has developed the attached Monthly Departmental Financial Report. The purpose of the report is to provide current year financial information for each City fund and individual departments within the General Fund in a condensed format. Information is provided for revenue, expenditures, encumbrances, cash balances and staffing levels. Also included in this report are text boxes that allow departmental fiscal officers to provide an explanation of significant, expenditure and staffing variances and spending on major capital projects. Departmental fiscal officers are asked to complete the monthly financial reports ( "blue sheets ") for their funds and General Fund departments no later than the 20th of the month following the reporting period. The staff of the Department of Administration & Finance is then asked to summarize the information and publish this consolidated report no later than 30 days after the end of the reporting period. The Monthly Departmental Financial Report supplements (but does not replace) other financial reports that the City prepares including the Monthly Financial Report, Controller's Cash Report, Gateway City and Town Annual Report (CTAR), and Comprehensive Annual Financial Report (CAFR). Summary Trends & Observations One of the purposes of this report is to focus the reader's attention on current year revenue and expenditure trends in individual funds and General Fund departments. Please refer to the attached pages for this information. As of June 30, 2013, total revenue was $135,978,054, 46% of estimated revenue. As of June 30, 2012 total revenue received was $143,975,671. Property taxes received in June were slightly less than anticipated. Individual elements of revenue are received at various times of the year (based on State and other distribution schedules) and it is the job of all City fiscal staff to monitor revenue for timely collection. As of June 30, 2013, total expenditures were $128,831,115 and outstanding encumbrances were $36,126,367, a total of $164,957,482. This represents 46% of the amended expenditure budget, less than the expected level of 50% after six months' activity. If encumbrances were excluded, expenditures were 36% of the amended expenditure budget at June 30, 2013. Total expenditures were $130,597,844 as of June 30, 2012. We hope find this Monthly Departmental Financial Report useful in understanding the finances of the City of South Bend a little better. If you should have any questions regarding this report, please contact us at 574 - 235 -7702. City of South Bend Monthly Department Financial Report REVENUE SUMMARY June 30, 2013 City Funds General Fund 63,932,287 22,118,455 32,330,655 33,332,971 31,601,632 51% Special Revenue 102 Rainy Day 52,000 3,852 18,541 25,220 33,459 36% 201 Parks & Recreation 12,362,329 4,726,530 6,108,303 6,578,595 6,254,026 49% 202 Motor Vehicle Highway 8,691,971 613,846 4,967,637 2,850,360 3,724,334 57% 203 Recreation Nonreverting 1,636,943 116,426 586,599 612,316 1,050,344 36% 209 Studebaker - Oliver Reverting Grants 5,000 484 2,331 3,346 2,669 47% 210 Economic Development State Grants 1,624,187 449 164,900 200,506 1,459,287 10% 211 Community & Economic Development Admn. 2,341,808 7,290 1,062,745 915,458 1,279,063 45% 212 Community & Economic Development 8,800,305 735,577 2,515,886 2,156,197 6,284,419 29% 216 Police State Seizures 35,900 63 9,250 14,428 26,650 26% 217 Gift, Donation, Bequest 7,150 9,839 11,407 16,947 -4,257 160% 218 Police Curfew Violations 1,025 18 174 248 851 17% 220 Law Enforcement Continuing Education 347,000 10,553 97,314 162,151 249,686 28% 227 Loss Recovery 26,000 1,938 15,666 13,197 10,334 60% 249 Public Safety LOIT 5,900,386 830,749 3,511,505 3,614,504 2,388,881 60% 251 Local Roads & Streets 1,061,143 89,360 545,566 571,765 515,577 51% 252 Excess Welfare Distribution 0 1 2 4,730 -2 0% 258 Human Rights Federal Grant 237,250 28,048 45,008 57,633 192,243 19% 271 Eastrace Waterway 100 6 31 66 69 31% 273 Morris PAC / Palais Royale Marketing 8,100 13 3,878 1,150 4,222 48% 280 Police Block Grants 185,300 1 8 596 185,292 0% 281 Economic Develop. Commission - Revenue Bonds 100 12 58 80 42 58% 289 HAZMAT 3,000 8 16,741 8 - 13,741 558% 291 Indiana River Rescue 31,500 4,053 42,385 22,225 - 10,885 135% 292 Police Grants 110,000 0 0 97,000 110,000 0% 294 Regional Police Academy 28,500 37 19,718 12,411 8,782 69% 295 COPS MORE Grant 41,600 737 5,886 21,251 35,714 14% 299 Police Federal Drug Enforcement 102,000 8,806 70,923 31,128 31,077 70% 404 County Option Income Tax 8,732,872 717,369 4,221,802 5,303,977 4,511,070 48% 408 Economic Development Income Tax 8,732,012 685,888 4,534,483 5,341,289 4,197,529 52% 410 Urban Development Action Grant 70,104 310 3,102 3,572 67,002 4% 655 Project Releaf 431,700 36,562 217,342 216,348 214,358 50% 705 Police K -9 Unit 2,000 1 5 7 1,995 0% Special Revenue Total 61,609,285 8,628,824 28,799,194 28,848,711 32,810,091 47% City Debt Service 313 Football Hall of Fame Debt Service 1,257,789 727,753 763,218 714,533 494,571 61% City Debt Service Total 1,257,789 727,753 763,218 714,533 494,571 61% Capital Project 288 Emergency Medical Services Capital Improv. 3,730,084 208,432 1,455,849 1,331,185 2,274,235 39% 377 Professional Sports Development 687,801 382 340,728 752,584 347,073 50% 401 Coveleski Stadium Capital 500 12 58 237 442 12% 403 Zoo Endowment 2,900 22 105 13,114 2,795 4% 405 Park Nonreverting Capital 203,500 1,035 11,387 15,916 192,113 6% 406 Cumulative Capital Development 614,325 273,033 298,465 328,625 315,860 49% 407 Cumulative Capital Improvement 434,090 129,108 129,193 132,330 304,897 30% 412 Major Moves Construction 528,662 3,527 254,403 68,661 274,259 48% 416 Morris Performing Arts Center Capital 101,500 1,348 61,622 57,745 39,878 61% 434 Community Revitalization Enhancement District 651,000 42 342 603 650,658 0% 450 Palais Royale Historic Preservation 16,125 1,321 5,525 4,832 10,600 34% 677 Football Hall of Fame Capital 4,500 357 1,584 109,778 2,916 35% Capital Project Total 6,974,987 618,617 2,559,261 2,815,611 4,415,726 37% Enterprise 600 Consolidated Building Department 1,148,035 68,761 468,240 433,444 679,795 41% 601 Parking Garages 1,146,812 68,109 473,131 515,843 673,681 41% 610 Solid Waste Operations 5,257,701 411,360 2,440,735 2,418,921 2,816,966 46% 611 Solid Waste Capital 784,261 105 514,520 135,183 269,741 66% 620 Water Works Operations 14,687,748 1,516,492 6,999,434 6,764,725 7,688,314 48% City of South Bend Monthly Department Financial Report REVENUE SUMMARY June 30, 2013 City Funs Enterp 622 Water Works Capital 14,000 1,848 8,928 868,837 5,072 64% 623 Water Works Bond Capital 18,000 2,120 11,675 8,345,671 6,325 65% 624 Water Works Customer Deposit 6,100 642 3,017 4,091 3,083 49% 625 Water Works Sinking 2,108,381 171,320 1,026,411 802,388 1,081,970 49% 626 Water Works Bond Reserve 313,509 18,094 147,333 153,739 166,176 47% 629 Water Works Reserve Operations & Maintenance 52,801 910 49,640 127,213 3,161 94% 640 Sewer Repair Insurance 549,200 46,449 275,928 274,469 273,272 50% 641 Sewage Works Operations 33,131,547 2,704,181 15,490,370 15,551,416 17,641,177 47% 642 Sewage Works Capital 4,560,000 3,541 18,188 1,292,319 4,541,812 0% 643 Sewage Works Reserve Operations & Maint. 127,098 1,475 207,131 9,308 - 80,033 163% 645 Sewer Bond 2004/2006 0 0 0 0 0 0% 647 Sewer Bond 2007 0 2 35 155 -35 0% 649 Sewage Sinking 8,234,756 776,031 4,810,606 4,119,141 3,424,150 58% 650 Clay Sewage 0 0 1 2 -1 0% 651 Sewage Bond 2007B 0 2 64 483 -64 0% 653 Sewage Debt Service Reserve 1,805,314 0 14,096 280,218 1,791,218 1% 658 Sewer Bond 2010 0 17 202 3,641 -202 0% 659 Sewer Bond 2011 60,000 3,885 20,114 58,346 39,886 34% 661 Sewer Bond 2012 60,000 10,366 38,108 0 21,892 64% 663 Sewer Bond 2013 21,200,000 0 0 0 21,200,000 0% 664 2013A Cost of Issuance Fund 0 0 85,740 0 - 85,740 0% 670 Century Center 2,935,706 756,122 1,986,341 1,987,704 949,365 68% 671 Century Center Capital 100,500 46 100,135 1,444,272 365 100% Enterprise Total 98,301,469 6,561,878 35,190,124 45,591,528 63,111,345 36% Internal Service 222 Central Services 7,922,703 560,627 3,756,954 3,461,919 4,165,749 47% 226 Liability Insurance 3,033,076 251,570 1,506,228 1,487,672 1,526,848 50% 278 Take Home Vehicle Police 129,400 9,530 62,662 64,455 66,738 48% 711 Self- Funded Employee Benefits 11,978,400 1,005,264 6,229,033 5,481,209 5,749,367 52% 713 Unemployment Compensation 341,450 21,408 156,655 137,537 184,795 46% Internal Service Total 23,405,029 1,848,399 11,711,533 10,632,792 11,693,496 50% Trust& Agency 701 Firefighters Pension 5,040,279 2,517,646 2,519,282 2,619,159 2,520,997 50% 702 Police Pension 5,873,697 2,931,894 2,936,150 3,372,747 2,937,547 50% Trust & Agency Total 10,913,976 5,449,540 5,455,432 5,991,906 5,458,544 50% City Funds Total 266,394,822 45,953,466 116,809,416 127,928,051 149,585,406 44% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIFRevenue - Airport 13,940,252 7,120,851 9,731,867 6,411,551 4,208,385 70% 420 Tax Incremental Financing (TIF) - Downtown 4,663,254 1,765,391 2,179,069 2,494,845 2,484,185 47% 422 TIF - West Washington 444,000 264,848 265,547 227,713 178,453 60% 425 Redevelopment Retail & Leighton Plaza 156,905 16,317 86,405 67,453 70,500 55% 426 TIF - Central Medical Service Area 1,730,000 614,692 620,994 886,093 1,109,006 36% 429 TIF - Northeast Development 823,000 432,961 436,737 695,804 386,263 53% 430 TIF - Southside Development #1 1,840,000 1,383,745 1,392,772 2,749,766 447,228 76% 431 TIF - Southside Development #2 0 0 0 2,329 0 0% 432 TIF - Southside Development #3 1,346,000 662,078 671,259 16,654 674,741 50% 435 TIF - Douglas Road 321,000 164,197 164,413 265,179 156,587 51% 436 TIF - Northeast Residential 2,460,000 1,340,896 1,345,730 1,257,182 1,114,270 55% Tax Increment Financing Total 27,724,411 13,765,976 16,894,793 15,074,569 10,829,618 61% Redevelopment 433 Redevelopment General 150 14 68 100 82 45% 439 Certified Technology Park 1,448,074 1,014 1,450,195 1,953 -2,121 100% 454 Airport Urban Enterprise Zone 1,000 168 810 37,983 190 81% 619 Blackthorn Golf Course Operations 1,747,379 191,052 815,239 917,894 932,140 47% Redevelopment Total 3,196,603 192,248 2,266,312 957,930 930,291 71% Debt Service City of South Bend Monthly Department Financial Report REVENUE SUMMARY June 30, 2013 Redevelc Debt S 314 Redevelopment Bond - Central Development 0 0 0 2,429 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 465 2,241 3,509 2,759 45% 317 Coveleski Debt Service Reserve 3,500 225 1,083 1,476 2,417 31% 319 Redevelopment Bond - Blackthorn Golf 50 0 464 2,894 -414 928% 328 Redevelopment Bond - Palais Royale 6,000 777 3,745 4,813 2,255 62% Debt Service Total 14,550 1,467 7,533 15,121 7,017 52% Redevelopment Commission Controlled Funds Total 9,168,638 16,047,620 11,766,926 _OL 62% Grand Total 297,330,386 59,913,157 135,978,054 143,975,671 161,352,332 46% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY June 30, 2013 City Funds General Fund 101 -0101 Mayor's Office 694,229 52,944 311,312 322,645 274 382,643 45% 101 -0104 311 Call Center 320,102 18,951 114,913 0 3,755 201,435 37% 101 -0201 City Clerk 365,170 23,219 157,388 148,978 15,814 191,968 47% 101 -0301 Common Council 515,397 21,305 196,576 199,187 0 318,821 38% 101 -0401 Administration & Finance 1,877,728 147,644 889,557 731,878 59,370 928,801 51% 101 -0404 Morris Performing Arts Center 1,033,800 68,319 461,635 455,477 44,656 527,509 49% 101 -0405 Palais Royale 492,830 28,508 190,277 166,206 31,600 270,953 45% 101 -0501 Legal Department 1,028,466 69,686 393,091 400,255 10,418 624,957 39% 101 -0600 Energy Office 0 0 54,256 266,812 0 0 0% 101 -0602 Engineering 1,393,561 76,945 626,936 831,860 52,052 714,573 49% 101 -0607 Traffic & Lighting 111,815 8,960 109,536 423,873 1,863 416 100% 101 -0801 Police Department 23,795,376 1,801,813 10,865,762 11,828,661 92,420 12,837,194 46% 101 -0802 Communications Center 2,326,560 168,876 1,002,871 977,031 0 1,323,689 43% 101 -0805 Public Safety LOIT - Police 3,968,567 408,201 2,002,467 1,446,910 0 2,071,257 50% 101 -0901 Fire Department 20,567,695 1,752,186 10,028,139 9,788,699 240,208 10,299,348 50% 101 -0905 Public Safety LOIT - Fire 3,133,190 429,118 1,566,594 1,086,128 0 1,566,596 50% 101 -1008 Human Rights 346,237 24,164 152,609 129,473 9,478 184,150 47% 101 -1201 Code Enforcement 2,186,969 111,452 745,220 685,808 400,535 1,041,214 52% 101 -1203 Code Hearing Officer 40,000 2,500 12,478 23,078 5,261 22,261 44% 101 -1204 Junk Vehicle 65,829 2,611 30,077 32,274 3,689 32,063 51% 101 -1205 Unsafe Building 107,684 1,695 14,747 49,899 30,885 62,052 42% 101 -1207 Animal Control 596,111 45,027 278,480 246,321 31,141 286,490 52% General Fund Total 64,967,316 5,264,123 30,204,921 30,241,454 1,033,419 33,888,390 48% Special Revenue 102 Rainy Day 0 0 0 0 0 0 0% 201 Parks & Recreation 12,892,463 1,059,324 5,911,103 5,795,449 546,051 6,435,309 50% 202 Motor Vehicle Highway 9,066,496 507,769 3,219,891 2,923,080 1,437,138 4,409,468 51% 203 Recreation Nonreverting 1,560,777 64,738 352,647 475,503 147,030 1,061,100 32% 209 Studebaker - Oliver Reverting Grants 1,000,000 0 0 162,602 0 1,000,000 0% 210 Economic Development State Grants 1,260,777 0 84,636 103,830 0 1,176,141 7% 211 Community& Economic Development Admn. 2,354,331 163,661 1,084,502 1,015,108 23,605 1,246,224 47% 212 Community & Economic Development 8,957,256 459,268 2,527,641 2,148,250 2,505,999 3,923,616 56% 216 Police State Seizures 45,900 0 10,500 6,197 950 35,400 25% 217 Gift, Donation, Bequest 0 0 0 3,007 0 0 0% 218 Police Curfew Violations 1,000 0 0 0 0 1,000 0% 220 Law Enforcement Continuing Education 478,131 1,639 177,714 204,627 22,377 278,040 42% 227 Loss Recovery 526,185 10,475 37,388 148,336 77,969 410,828 22% 249 Public Safety LOIT 7,101,757 0 3,569,062 2,661,237 0 3,532,695 50% 251 Local Roads & Streets 1,235,924 39,810 342,735 273,452 576,110 317,080 74% 252 Excess Welfare Distribution 0 0 0 1,630,070 0 0 0% 258 Human Rights Federal Grant 228,930 18,850 86,621 74,765 12,543 129,766 43% 271 Eastrace Waterway 346 0 0 0 346 0 100% 273 Morris PAC / Palais Royale Marketing 10,149 0 4,049 0 0 6,101 40% 280 Police Block Grants 185,000 0 0 19,023 0 185,000 0% 281 Economic Develop. Commission - Revenue Bonds 27,102 0 0 0 0 27,102 0% 289 HAZMAT 3,000 3,017 3,237 0 0 -237 108% 291 Indiana River Rescue 51,666 27,675 67,072 12,600 7,994 - 23,400 145% 292 Police Grants 110,000 36,911 36,911 0 0 73,089 34% 294 Regional Police Academy 28,500 6,076 17,122 8,173 0 11,378 60% 295 COPS MORE Grant 41,980 600 6,994 29,903 148 34,838 17% 299 Police Federal Drug Enforcement 188,573 0 99,342 56,701 0 89,231 53% 404 County Option Income Tax 9,258,915 516,990 5,150,510 4,989,831 291,806 3,816,600 59% 408 Economic Development Income Tax 8,933,379 98,350 3,834,708 2,338,885 692,622 4,406,049 51% 410 Urban Development Action Grant 268,146 0 0 200,451 0 268,146 0% 655 Project Releaf 432,065 826 275,487 12,904 365 156,212 64% 705 Police K -9 Unit 2,000 0 0 0 0 2,000 0% Special Revenue Total 66,250,748 3,015,980 26,899,871 25,293,986 6,343,053 33,008,774 50% City Debt Service 313 Football Hall of Fame Debt Service 1,268,000 0 633,500 696,215 0 634,500 50% City Debt Service Total 1,268,000 0 633,500 696,215 0 634,500 50% Capital Project 288 Emergency Medical Services Capital Improv. 4,581,267 874,055 2,478,612 441,399 1,498,670 603,985 87% 377 Professional Sports Development 876,671 0 488,348 734,811 0 388,323 56% 401 Coveleski Stadium Capital 3,540 0 0 38,447 3,540 0 100% 403 Zoo Endowment 0 0 0 0 0 0 0% 405 Park Nonreverting Capital 217,316 3,482 65,174 101,793 16,249 135,893 37% 406 Cumulative Capital Development 911,220 56,588 353,050 230,989 0 558,171 39% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY June 30, 2013 City Funds Capital Prc 407 Cumulative Capital Improvement 367,575 0 184,875 290,503 0 182,700 50% 412 Major Moves Construction 3,395,846 579,715 892,516 583,801 1,520,770 982,559 71% 416 Morris Performing Arts Center Capital 72,666 0 19,738 158,804 30,275 22,653 69% 434 Community Revitalization Enhancement District 873,949 0 36,975 51,777 0 836,975 4% 450 Palais Royale Historic Preservation 0 0 0 0 0 0 0% 677 Football Hall of Fame Capital 179,322 3,635 25,431 259,016 0 153,892 14% Capital Project Total 11,479,372 1,517,475 4,544,718 2,891,341 3,069,504 3,865,150 66% Enterprise 600 Consolidated Building Department 1,148,152 80,459 485,778 430,196 16,786 645,588 44% 601 Parking Garages 1,129,839 9,823 474,388 578,396 6,017 649,434 43% 610 Solid Waste Operations 5,565,984 387,538 2,833,091 2,552,949 729,660 2,003,233 64% 611 Solid Waste Capital 784,061 45,454 324,702 139,299 39,950 419,409 47% 620 Water Works Operations 14,795,947 1,129,777 6,360,195 6,365,670 384,800 8,050,952 46% 622 Water Works Capital 1,216,792 179,210 207,189 768,173 197,648 811,955 33% 623 Water Works Bond Capital 4,826,536 34,170 1,185,183 809,738 805,592 2,835,761 41% 624 Water Works Customer Deposit 4,000 642 3,057 4,091 0 943 76% 625 Water Works Sinking 2,108,381 408,567 410,043 352,844 0 1,698,338 19% 626 Water Works Bond Reserve 0 0 0 0 0 0 0% 629 Water Works Reserve Operations & Maintenance 7,500 910 4,339 5,787 0 3,161 58% 640 Sewer Repair Insurance 555,844 26,994 188,108 154,185 2,616 365,120 34% 641 Sewage Works Operations 34,982,238 2,321,328 14,438,818 14,229,866 2,072,824 18,470,597 47% 642 Sewage Works Capital 11,774,073 700,698 1,703,734 2,404,093 7,425,800 2,644,539 78% 643 Sewage Works Reserve Operations & Maint. 18,000 1,475 6,836 68,811 0 11,164 38% 645 Sewer Bond 2004/2006 0 0 0 0 0 0 0% 647 Sewer Bond 2007 19,017 0 13,616 39,119 5,401 1 100% 649 Sewage Sinking 8,723,149 0 2,662,715 1,782,938 0 6,060,434 31% 650 Clay Sewage 0 0 0 0 0 0 0% 651 Sewage Bond 2007B 39,512 0 35,983 172,898 0 3,529 91% 653 Sewage Debt Service Reserve 0 0 2,438,087 0 0 - 2,438,087 0% 658 Sewer Bond 2010 112,089 24,521 99,796 1,481,408 11,148 1,144 99% 659 Sewer Bond 2011 10,696,720 36,536 1,546,287 774,516 587,564 8,562,868 20% 661 Sewer Bond 2012 19,160,000 335,748 597,982 0 4,663,264 13,898,754 27% 663 Sewer Bond 2013 2,100,000 0 0 0 0 2,100,000 0% 664 2013A Cost of Issuance Fund 0 45,314 81,064 0 0 - 81,064 0% 670 Century Center 2,935,707 301,804 1,402,375 2,551,402 0 1,533,332 48% 671 Century Center Capital 0 0 0 134,485 0 0 0% Enterprise Total 122,703,541 6,070,967 37,503,367 35,800,864 16,949,070 68,251,104 44% Internal Service 222 Central Services 7,979,429 361,445 3,685,247 3,359,934 2,297,600 1,996,582 75% 226 Liability Insurance 2,915,927 68,708 1,028,430 1,005,029 25,258 1,862,240 36% 278 Take Home Vehicle Police 103,700 0 0 4,085 0 103,700 0% 711 Self- Funded Employee Benefits 13,348,829 1,196,061 6,311,595 6,116,007 293 7,036,941 47% 713 Unemployment Compensation 267,247 5,089 38,933 123,450 0 228,314 15% Internal Service Total 24,615,132 1,631,302 11,064,205 10,608,505 2,323,151 11,227,776 54% Trust & Agency 701 Firefighters Pension 5,900,028 445,037 2,756,841 2,881,736 0 3,143,187 47% 702 Police Pension 6,929,133 542,040 3,256,612 3,323,318 0 3,672,521 47% Trust & Agency Total 12,829,161 987,077 6,013,453 6,205,054 0 6,815,708 47% City Funds Tota� 0 18,486,924 116,864,034 111,737,419 29,718,197 157,691,402 48% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 25,244,592 262,700 5,489,340 9,626,567 1,256,267 18,498,985 27% 420 Tax Incremental Financing (TIF) - Downtown 5,302,102 48,560 1,703,981 4,639,692 301,191 3,296,930 38% 422 TIF - West Washington 668,815 27,484 135,870 150,504 207,719 325,226 51% 425 Redevelopment Retail & Leighton Plaza 151,185 18,516 53,855 77,231 0 97,330 36% 426 TIF - Central Medical Service Area 4,770,544 111,071 629,024 143,624 554,373 3,587,147 25% 429 TIF - Northeast Development 2,388,995 0 31,165 26,633 7,831 2,350,000 2% 430 TIF - Southside Development #1 6,122,885 203,973 696,851 1,567,650 4,070,093 1,355,941 78% 431 TIF - Southside Development #2 0 0 0 1,401,397 0 0 0% 432 TIF - Southside Development #3 501,268 0 346,055 0 111 155,103 69% 435 TIF - Douglas Road 454,782 0 95,488 109,353 4,525 354,769 22% 436 TIF - Northeast Residential 3,229,957 0 1,569,208 2,087 128 1,660,621 49% Tax Increment Financing Total 48,835,125 672,304 10,750,837 17,744,738 6,402,237 31,682,051 35% Redevelopment 433 Redevelopment General 6,787 0 854 1,035 5,933 0 100% 439 Certified Technology Park 0 0 0 0 0 0 0°% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY June 30, 2013 Redevelop Redevelop 454 Airport Urban Enterprise Zone 0 0 0 0 0 0 0°% 619 Blackthorn Golf Course Operations 1,997,706 206,663 882,940 1,101,006 0 1,114,766 44% Redevelopment Total 2,004,493 206,663 883,794 1,102,041 5,933 1,114,766 44% Debt Service 314 Redevelopment Bond - Central Development 0 0 0 2,429 0 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 465 2,241 3,509 0 2,759 45% 317 Coveleski Debt Service Reserve 0 0 0 0 0 0 0% 319 Redevelopment Bond - Blackthorn Golf 326,050 0 326,464 2,894 0 -414 100% 328 Redevelopment Bond - Palais Royale 6,000 777 3,745 4,813 0 2,255 62% Debt Service Total 337,050 1,242 332,450 13,645 0 4,600 99% Redevelopment Commission Controlled Funds Total j 51,176,668 880,209 11,967,081 18,860,424 6,408,170 32,801,417 36% Grand Total 355,289,938 19,367,133 128,831,115 130,597,844 36,126,367 190,492,819 46% Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Mayor's Office IMonth I June Fund /Department Number 1 101 -0101 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 689,612 52,793 310,293 319,291 379,319 45% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 35 (35) 0% Interest Earnings - - 0% Bond Proceeds - - - - - 0% Donations 4,017 151 984 985 3,033 24% Other Income 600 - - 2,369 600 0% Transfers In - - - - - 0% Total Revenue 694,229 52,944 311,312 322,645 382,917 45% Expenditures Personnel 588,684 46,873 253,156 285,137 335,528 43% Supplies 35,167 3,351 23,365 12,635 - 11,802 66% Services 70,378 2,721 34,791 24,873 274 35,313 50% Debt Service - - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 694,229 52,944 311,312 322,645 274 382,643 45% Net - - - - (274)1 274 Cash Balance Staffing Full Time 7.00 7.00 7.00 Part-Time /Season al/Tem porary - - - Total 7.00 7.00 7.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Personnel costs below budget as position of Communications Director was filled in April, 2013. Promotional expenditures in the first quarter included items encumbered at December 31, 2013. The allocation to the print shop was increased for 2013. Salaries in 2012 were higher than 2013 because 2012 salaries included compensatory time payouts to former Mayor's office employees. Chief of Staff Mike Schmuhl resigned in June, 2013 and Kathryn Roos became the new Chief of Staff. Explain Significant Spending on Capital Projects Below: None Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 311 Call Center Fund /Department Number 101 -0104 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 18,951 114,913 (114,913) 0% Local Income Taxes - - 0% Other Taxes 0% Grants /Intergovernmental - 0% Charges for Services 320,102 320,102 0% Interest Earnings - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 320,102 18,951 114,913 205,189 36% Expenditures Personnel 269,102 18,686 112,716 - 156,386 42% Supplies 2,500 265 1,540 855 106 96% Services 28,500 657 2,900 24,943 12% Debt Service - - - - - 0% Capital 20,000 20,000 0% Transfers Out - - - - 0% Total Expenditures 320,102 18,951 114,913 3,755T 201,435 37% Net - (3,755)1 3,755 Cash Balance Staffing Full Time 4.50 4.50 4.50 Part-Time /Season al/Tem porary - - - Total 4.50 4.50 4.50 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: New department for 2013. Supplies account includes start up supply costs. Advertising and promotional costs below budget. Will invoice other departments for services rendered starting in July 2013 and monthly thereafter. Explain Significant Spending on Capital Projects Below: No capital costs expended to date. The budget for $20,000 is for office furniture and telephone equipment. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name City Clerk Fund /Department Number 101 -0201 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 365,170 23,219 157,388 148,978 207,782 43% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 365,170 23,219 157,388 148,978 207,782 43% Expenditures Personnel 280,655 20,958 134,376 127,996 146,279 48% Supplies 7,988 588 2,347 1,642 - 5,641 29% Services 62,936 1,673 20,666 19,280 15,814 26,456 58% Debt Service - - - - - - 0% Capital 13,591 - 13,591 0% Transfers Out - - - 60 - 0% Total Expenditures 365,170 23,219 157,388 148,978 15,814T 191,968 47% Net - - - (15,814)1 15,814 Cash Balance Staffing Full Time 5.00 5.00 5.00 Part-Time /Season al/Tem porary - - - Total 5.00 5.00 5.00 r xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: No significant changes at this time. nincam apenaing on t apnai rrojects neiow: nt changes at this time. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Common Council IMonth I June Fund /Department Number 101 -0301 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 507,097 20,602 192,011 195,023 315,086 38% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 8,300 703 4,564 4,164 3,736 55% Other Income - - - - - 0% Transfers In - - - - - 0% Total Revenue 515,397 21,305 196,576 199,187 318,821 38% Expenditures Personnel 289,758 13,959 90,066 86,588 199,692 31% Supplies 11,512 409 4,947 3,018 6,565 43% Services 183,838 6,936 95,273 105,972 88,565 52% Debt Service - - - - - 0% Capital 30,289 6,289 1,887 24,000 21% Transfers Out - - - 1,722 - 0% Total Expenditures 515,397 21,305 196,576 199,187 318,821 38% Net - - - - Cash Balance Staffing Full Time 8.00 8.00 8.00 Part-Time /Season al/Tem porary - - - Total 8.00 8.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Technically there are nine (9) Council Members. One member has declined to receive a salary, therefore he /she is not budgeted. $43,000 paid to WNIT for public access channel. Paid $65,000 in 2012. Explain Significant Spending on Capital Projects Below: In 2012, Council budgeted $8,400 for purchase of I -Pads and related equipment. The money ($6,289) was encumbered in 2012, but spent in 2013. In 2013, another $14,000 was budgeted for related equipment along with $10,000 for the council committee room renovations. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I Administration & Finance IMonth I June Fund /Department Number 1 101 -0401 1 Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 1,877,678 147,634 889,150 731,878 988,528 47% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 50 10 406 (356) 813% Transfers In - - - - - 0% Total Revenue 1,877,728 147,644 889,557 731,878 988,171 47% Expenditures Personnel 1,635,638 118,352 729,076 666,238 - 906,562 45% Supplies 50,301 2,738 17,433 15,112 8,237 24,631 51% Services 187,316 26,554 143,048 50,528 51,133 (6,865) 104% Debt Service 4,473 - - - - 4,473 0% Capital - - 0% Transfers Out - - - - - 0% Total Expenditures 1,877,728 147,644 889,557 731,878 59,370T--- 9,370 928,801 51% Net - - - - (59,370)1 59,370 Cash Balance Stathng Full Time 20.00 20.00 20.00 Part-Time /Season al/Tem porary 1.51 1.51 1.51 Total 21.51 21.51 21.51 rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Higher professional services expended so far in 2013 included amounts for temporary help, 311 call center consulting and AECOM economic impact study. Higher personnel costs for temporary and interns in 2013 than in 2012. Higher education & training costs than anticipated so far in 2013. A mid -year budget transfer from personnel to services account is in process for Council consideration on August 12, 2013. A new Talent Manager in Human Resources was hired in June, 2013. The department is fully staffed now in 2013 and was not fully staffed in 2012. Explain Significant Spending on Capital Projects Below: None Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center Fund /Department Number 101 -0404 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 151,800 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 222,432 -47% Property Taxes /Non -Dept Revenue 151,800 (54,310) (70,632) Local Income Taxes - 0% Other Taxes 347,999 60% - Grants /Intergovernmental - - - Charges for Services 876,000 120,543 528,001 Interest Earnings - - - Bond Proceeds 0% 455,477 572,165 Donations - - - Other Income 6,000 2,086 4,266 Transfers In - - - Total Revenue 1,033,800 68,319 461,635 Expenditures 0% Personnel 652,134 49,063 318,346 Supplies 30,346 1,575 10,710 Services 351,320 17,680 132,579 Debt Service - - - Capital Transfers Out - - - Total Expenditures 1,033,800 68,319 461,635 Net - - - Cash Balance Staffing Full Time 12.00 12.00 12.00 Part-Time /Season al/Tem porary 4.00 4.00 4.00 Total 16.00 16.00 16.00 Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: Thank you Wicked! am oignincam openaing on t apnai rrojects neiow: 1 416 is used to support renovating, remodeling, or, othe Center. Not all of the expenses are Capital expenses. (8,039) 222,432 -47% - 0% 0% 0% 460,542 347,999 60% - - 0% 0% 0% 2,974 1,734 71% - - 0% 455,477 572,165 45% 306,539 2,400 331,388 49% 12,215 8,522 11,114 63% 136,723 33,735 185,006 47% - - - 0% 0% 0% and / or service to the patrons at Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Fund /Department Number 101 -0405 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 182,849 (118) 67,004 55,173 115,845 37% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 291,981 27,395 116,482 104,323 175,499 40% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 18,000 1,231 6,790 6,710 11,210 38% Transfers In - - - - - 0% Total Revenue 492,830 28,508 190,277 166,206 302,553 39% Expenditures Personnel 226,174 17,032 102,960 92,061 720 122,494 46% Supplies 15,730 373 7,694 3,773 3,929 4,107 74% Services 220,526 11,102 79,623 70,372 26,951 113,951 48% Debt Service - - - - - - 0% Capital 30,400 30,400 0% Transfers Out - - - - - 0% Total Expenditures 492,830 28,508 190,277 166,206 31,600T 270,953 45% Net - - - (31,600)1 31,600 Cash Balance Staffing Full Time 2.00 2.00 2.00 Part-Time /Season al/Tem porary 1.00 1.00 1.00 Total 3.00 3.00 3.00 r=xpiam aigmricam rtevenue, cxpenonure ano starring ,- nangesivanances rseiow: More knots were tied and we were blessed with many bridal receptions during the month of May 2013, plus some special social functions that provided significant positive revenue. rxpiam oignincam openaing on t apnai rrojects neiow: No projects started at this time ($3,395.00 spent for a new Projector was paid out operating budget must be processed) accountto Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Legal Department Fund /Department Number 101 -0501 Month I June, 2013 Date Updated 1 6/18/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 956,116 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 564,113 41% - Property Taxes /Non -Dept Revenue 956,116 69,493 392,003 Local Income Taxes - - - Other Taxes 0% 550 Grants /Intergovernmental 40% - - Charges for Services - - - Interest Earnings 2,000 176 790 Bond Proceeds - 400,255 - Donations - - - Other Income 70,350 17 298 Transfers In - - - Total Revenue 1,028,466 69,686 393,091 Expenditures - 0% 400.255 10.418 Personnel 959,774 65,781 357,470 Supplies 8,684 593 3,409 Services 51,992 2,994 24,258 Debt Service 2,000 318 1,938 Capital 6,016 - 6,016 Transfers Out - - - Total Expenditures 1,028,466 69,686 393,091 Net - - - Cash Balance Staffing Full Time 9.60 10.00 10.00 Part-Time /Season al/Tem porary - 2.00 2.00 Total 9.60 12.00 12.00 365,892 564,113 41% - - 0% 0% 0% 0% 550 1,210 40% - - 0% - - 0% 33,813 70,052 0% - - 0% 400,255 635,375 38% 373,809 - 602,304 37% 2,813 3,207 2,068 76% 21,976 7,211 20,523 61% - - 62 97% - - 100% 1,656 - 0% 400.255 10.418 624.957 1 39 °/ rxpiam aigmricanr mevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: The Department is currently fully staffed with two part -time attorneys starting in July. These positions remained unfilled through June. rncanr apenaing on t apnai r-rojecrs neiow: 1 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Energy Office Fund /Department Number 101 -0600 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 54,256 266,812 (54,256) 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 54,256 266,812 54,256 0% Expenditures Personnel - - 0% Supplies - - 0% Services 54,256 104,639 (54,256) 0% Debt Service - - 0% Capital 162,173 0% Transfers Out - - 0% Total Expenditures 54,256 266,812 (54,256) 0% Net - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, cxpenonure ano ararrmg %,nangesivanances aeiow: The Energy Office was moved to Central Services fund 222 for 2012. The amount of $54,256 was paid in 2013 to reimburse Fund 222 for grant proceeds deposited in the General Fund but expended in the Central Services Fund, as requested by the State Board of Accounts. An additional appropriation of $54,256 was include on the 2013 mid -year listing which will be considered by the Common Council on August 12, 2013. Explain Significant Spending on Capital Projects Below: No capital spending in this department for 2013. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Engineering Fund /Department Number 101 -0602 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 1,357,461 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 734,661 46% - Property Taxes /Non -Dept Revenue 1,357,461 76,759 622,800 Local Income Taxes - - - Other Taxes 30,000 0% - Grants /Intergovernmental - Charges for Services 30,000 0% Interest Earnings - 68% - Bond Proceeds 0% 831,860 766,625 Donations - - - Other Income 6,100 186 4,136 Transfers In - - - Total Revenue 1,393,561 76,945 626,936 Expenditures - 0% 831.860 52.052 Personnel 637,072 21,481 296,134 Supplies 18,624 1,071 7,938 Services 725,865 53,731 322,202 Debt Service 12,000 662 662 Capital - - - Transfers Out - - - Total Expenditures 1,393,561 76,945 626,936 Net - - - Cash Balance Staffing Full Time 8.20 8.05 8.05 Part-Time /Season al/Tem porary 1.81 3.60 3.60 Total 10.01 11.65 11.65 r xpiam aignmcam rtevenue, r- xpenanure ano atarnng t nangesivanances oeiow: 5 Interns are working in the department for the summer. PT people total 1.10 FTE's 758,460 734,661 46% - - 0% 0% 0% 51,776 30,000 0% - - 0% 0% 0% 21,624 1,964 68% - - 0% 831,860 766,625 45% 552,839 - 340,938 46% 7,024 2,297 8,390 55% 245,556 49,755 353,908 51% - - 11,338 6% 8,549 - 0% 17,892 - - 0% 831.860 52.052 714.573 1 49% rx iam ai nincam openaing on t a nai rro ects neiow: The lease /purchase of one Ricoh plotter /scanner is on the Board of Public Works agenda for approval on March 26, 2013. The lease cost is $648.00 per month for five years and has been included in the 2013 budget. The first payment hasn't been made yet, but the machine has arrived. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Traffic & Lighting Fund /Department Number 101 -0607 Month I June 2013 Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 111,815 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 2,529 98% - Property Taxes /Non -Dept Revenue 111,815 8,960 109,286 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings (250) 0% - Bond Proceeds 0% 423,873 2,279 Donations 60,506 - - - Other Income 279 100% 250 Transfers In - - - Total Revenue 111,815 8,960 109,536 Expenditures 423.873 1.863 Personnel - - - Supplies 110,147 8,960 108,173 Services 1,668 - 1,363 Debt Service - - Capital Transfers Out - - - Total Expenditures 111,815 8,960 109,536 Net Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund is winding down. Will be de- activated after encumbrances have been exhausted. rncanr apenaing on t apnai r-rojecrs neiow: 403,529 2,529 98% - - 0% 0% 0% 0% 0% 0% 0% 20,344 (250) 0% - - 0% 423,873 2,279 98% 60,506 - - 0% 314,417 1,695 279 100% 41,134 168 137 92% - - 0% 7,816 0% 423.873 1.863 1 416 1 100% 1 Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Department jMonth I June Fund /Department Number 101 -0801 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 23,434,876 1,780,639 10,696,437 10,840,746 12,738,439 46% Local Income Taxes - - - - - 0% Other Taxes - 0% Grants /Intergovernmental 817,765 0% Charges for Services - 0% Interest Earnings 0% Bond Proceeds - 0% Donations 7,500 - - - 7,500 0% Other Income 353,000 21,174 169,325 170,150 183,675 48% Transfers In - - - - - 0% Total Revenue 23,795,376 1,801,813 10,865,762 11,828,661 12,929,614 46% Expenditures Personnel 20,376,883 1,534,126 9,437,005 9,676,398 10,939,878 46% Supplies 467,988 81,938 230,459 664,070 49,943 187,586 60% Services 2,617,924 185,749 1,154,300 1,365,180 32,477 1,431,147 45% Debt Service 24,185 - 15,602 15,151 - 8,583 65% Capital 308,396 28,396 94,824 10,000 270,000 12% Transfers Out - - - 13,038 - - 0% Total Expenditures 23,795,376 1,801,813 10,865,762 11,828,661 92,420 12,837,194 46% Net - - - (92,420)1 92,420 Cash Balance Staffing Full Time 250.00 238.00 238.00 Part-Time /Season al/Tem porary 43.00 17.00 17.00 Total 293.00 255.00 255.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The decrease in revenue compared to 2012 for the Grants /Intergovernmental account is that 2012 was the final year of the COPS Hiring Recovery Program funding. The decrease in Personnel Expenditures in 2013 compared to 2013 is due to the transfer of an additional ten officer's salary to the LOIT fund. This decrease is partially ofset by the 2.5% increase in salary for the department. There is a corresponding increase in the LOIT fund. Supplies of $230,459 are down from the 2012 expenditure level due to an accounting change. Police gas costs of $434,137 for 2013 are recorded in Fund 404. Explain Significant Spending on Capital Projects Below: The $28,396 of capital is the purchase of a Police SUV for the Police Chief. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Communications Center Fund /Department Number 101 -0802 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 2,326,560 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 1,323,689 43% - Property Taxes /Non -Dept Revenue 2,326,560 168,876 1,002,871 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% 977,031 1,323,689 Donations 965,716 1,307,421 43% Other Income 2,783 31% 10,102 Transfers In - - - Total Revenue 2,326,560 168,876 1,002,871 Expenditures 0% 977,031 Personnel 2,298,012 167,039 990,591 Supplies 4,029 60 1,246 Services 24,519 1,777 11,034 Debt Service - - - Capital Transfers Out - - Total Expenditures 2,326,560 168,876 1,002,871 Net - - Cash Balance Staffing Full Time 38.00 36.00 36.00 Part-Time /Season al/Tem porary - - - Total 38.00 36.00 36.00 rxpiam aignmcam mevenue, cxpenonure ano acarnng i,nangesivanances aeiow: Expenditures and staffing levels for the Communications Department are on track with budget. rncam apenaing on t apnai r-rojecis neiow: 977,031 1,323,689 43% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 977,031 1,323,689 43% 965,716 1,307,421 43% 991 2,783 31% 10,102 13,485 45% - - 0% - 0% 222 0% 977,031 1,323,689 43% Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT - Police Fund /Department Number 101 -0805 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 408,201 (49,731) 0% Local Income Taxes - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income - - - 0% Transfers In 3,968,567 - 2,002,467 1,496,641 1,966,100 50% Total Revenue 3,968,567 408,201 2,002,467 1,446,910 1,966,100 50% Expenditures Personnel 3,968,567 303,044 1,897,310 1,446,910 2,071,257 48% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 105,157 105,157 - 105,157 0% Total Expenditures 3,968,567 408,201 2,002,467 1,446,910 1,966,100 50% Net - - - Cash Balance Staffing Full Time 47.00 46.00 46.00 Part-Time /Season al/Tem porary - - - Total 47.00 46.00 46.00 rxpiam aigmricanr Kevenue, cxpenonure ano ararring ,- nangesivanances aeiow: The increase in Personnel expenditures in 2013 compared to 2012 is due to the the transfer of 10 additional officers to the LOT from the General fund in 2013. There are now 47 officers budgeted in the Loit compared to 37 in 2012. The 2.5% increase in salaries also contributed to the increase in expenditures over 2012. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Fire Department Fund /Department Number 101 -0901 Month I June Date Updated 1 7/14/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 18,951,695 1,712,635 9,176,696 9,568,468 9,774,999 48% Local Income Taxes - - 0% Other Taxes - - 0% Grants /Intergovernmental 155,000 155,000 0% Charges for Services 455,000 39,423 313,300 213,888 141,700 69% Interest Earnings - - 0% Bond Proceeds 0% Donations 0% Other Income 6,000 129 38,143 6,343 (32,143) 636% Transfers In 1,000,000 500,000 500,000 50% Total Revenue 20,567,695 1,752,186 10,028,139 9,788,699 10,539,556 49% Expenditures Personnel 18,549,180 1,611,551 9,151,074 8,812,373 83,748 9,314,358 50% Supplies 398,387 30,103 190,555 281,362 57,975 149,857 62% Services 1,620,128 110,532 686,510 690,932 98,485 835,133 48% Debt Service - - 0% Capital - - 4,032 - 0% Transfers Out - - - - - 0% Total Expenditures 20,567,695 1,752,186 10,028,139 9,788,699 240,208 10,299,348 50% Net - - - - (240,208)1 240,208 Cash Balance Staffing Full Time 218.00 208.00 208.00 Part-Time /Season al/Tem porary 1.00 - - Total 219.00 208.00 208.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: Currently running recruit class of 8 to fill 10 positions opening throughout 2012 and 2013. Recruit Class decreased by 1. Remaining class due to graduate in August. Expecting retirement of 3 -4 individuals throughout 2013 and expect another recruit class to begin in February 2014. Two firefighters pending separation, one for legal reasons and one approved LOA /sabatical to receive training. One FTE transferred to PD to take open position. Promotions from within left 1 Permanent Part Time position open to be filled mid July. Augmenting with Temp staffing to continue reducing call backlog for EMS billing. Explain Significant Spending on Capital Projects Below: Capital projects run through fund 288 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT - Fire Fund /Department Number 101 -0905 Month I June Date Updated 1 7/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 429,118 (1) (78,468) 1 0% Local Income Taxes - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 3,133,190 - 1,566,595 1,164,596 1,566,595 50% Total Revenue 3,133,190 429,118 1,566,594 1,086,128 1,566,596 50% Expenditures Personnel 3,133,190 195,436 1,111,171 1,052,817 2,022,019 35% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 233,682 455,423 33,311 455,423 0% Total Expenditures 3,133,190 429,118 1,566,594 1,086,128 1,566,596 50% Net - - - - Cash Balance Staffing Full Time 39.00 Part-Time /Season al/Tem porary - Total 39.00 rxpiam oigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: PSLOIT funds 39 First Class Firefighter positions. No changes in staffing at this level. These are members of the fire department, but their salaries and benefits are paid through this account to demonstrate directly the Fire Department positions that are made possible by the Public Safety Local Option Income Tax. Explain Significant Spending on Capital Projects Below: No capital expenditures through this account Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Fund /Department Number 101 -1008 Month I June Date Updated 1 7/14/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 346,237 24,164 152,367 129,473 193,870 44% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 242 (242) 0% Transfers In - - - - - 0% Total Revenue 346,237 24,164 152,609 129,473 193,628 44% Expenditures Personnel 256,834 18,803 120,927 116,106 - 135,907 47% Supplies 3,861 196 1,537 2,229 400 1,924 50% Services 37,542 5,165 30,145 10,586 9,078 (1,681) 104% Debt Service 45,000 - - - - 45,000 0% Capital 3,000 - 3,000 0% Transfers Out - - - 552 - - 0% Total Expenditures 346,237 24,164 152,609 129,473 9,478 184,150 47% Net - - - (9,478)1 9,478 Cash Balance Staffing Full Time 4.00 4.00 4.00 Part-Time /Season al/Tem porary - - - Total 4.00 4.00 4.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances oeiow: Late last year (December 2012), the Human Rights moved into a new building. Thus, office space was only paid for one month. The services category is much higher because of rent paid this year. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I Code Enforcement IMonth I June Fund /Department Number 1 101 -1201 1 Date Updated 1 7/12/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 2,186,669 111,081 742,484 685,466 1,444,185 34% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 300 371 2,736 342 (2,436) 912% Transfers In - - - - - 0% Total Revenue 2,186,969 111,452 745,220 685,808 1,441,749 34% Expenditures Personnel 929,883 75,084 469,229 439,971 15,539 445,115 52% Supplies 79,757 8,718 50,300 41,239 1,848 27,609 65% Services 967,329 27,101 212,141 176,217 324,757 430,431 56% Debt Service - 550 550 - 1,649 (2,199) 0% Capital 158,000 - - - 56,742 101,258 36% Transfers Out 52,000 - 13,000 28,382 - 39,000 25% Total Expenditures 2,186,969 111,452 745,220 685,808 400,535 1,041,214 52% Net - - (400,535) 400,535 Cash Balance Stathng Full Time 16.50 17.00 17.00 Part-Time /Season al/Tem porary 0.50 2.00 2.00 Total 17.00 19.00 19.00 r xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: Dir of Code Enforcement and Director of Admin Services were supposed split salaries between Code and Animal Control, but that wasn't happening. Other income of $2,300 was insurance proceeds from an auto accident. Transfers out are to Solid Waste for landfill fees. The encumbrance in Personnel is for D. Skwarcan's salary for the remainder of 2013; she's a contracted employee through PeopleLink. Services appear lower now because no invoices for Illegal Dumping have been received yet from Solid Waste; budgeted $306,000. rncam apenaing on t apnai rrojects neiow: iered $56,742 for two pickup trucks to be delivered in summer. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Code Hearing Officer Fund /Department Number 101 -1203 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 40,000 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 40,000 2,500 12,478 Local Income Taxes - - - Other Taxes Grants /Intergovernmental Charges for Services Interest Earnings Bond Proceeds Donations Other Income Transfers In - - - Total Revenue 40,000 2,500 12,478 Expenditures Personnel - - - Supplies - - - Services 40,000 2,500 12,478 Debt Service - - - Capital Transfers Out - - - Total Expenditures 40,000 2,500 12,478 Net - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 23,078 27,522 31% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 23,078 27,522 31% - - 0% - - - 0% 23,078 5,261 22,261 44% - - - 0% 0% 0% r xpiam aigmucam rtevenue, r- xpenanure ano atarnng ,- nangesivanances rseiow: Sole expenditure is monthly billing for Hearing Officer. Gammage has yet to invoice us for Mar and April, $4,000 encumbered rncam apenaing on t apnai rrojects neiow: >enditures for this department. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Junk Vehicle Fund /Department Number 101 -1204 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 29,829 2,611 27,606 23,367 2,223 93% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 36,000 2,471 8,907 33,529 7% Interest Earnings - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 65,829 2,611 30,077 32,274 35,752 46% Expenditures Personnel 54,065 2,002 23,588 24,489 - 30,477 44% Supplies 1,082 94 539 361 539 4 100% Services 10,682 515 5,949 4,591 3,150 1,583 85% Debt Service - - - - - - 0% Capital 2,834 0% Transfers Out - - - - 0% Total Expenditures 65,829 2,611 30,077 32,274 3,689 32,063 51% Net - - - - (3,689)1 3,689 Cash Balance Staffing Full Time 1.00 Part-Time /Season al/Tem porary - Total 1.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Single employee resigned June 2013, transferred to Police. We expect an arrangement where he will continue to tow vehicles and we will pay the Police Dept. Details still pending. rncanr apenaing on t apnai r-rojecrs neiow: penditures. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Unsafe Building Fund /Department Number 101 -1205 Month I June Date Updated 1 6/12/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 4,684 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 196,752 -4101% Property Taxes /Non -Dept Revenue 4,684 (72,885) (192,068) Local Income Taxes - 0% Other Taxes 33,564 33% - Grants /Intergovernmental - - - Charges for Services 50,000 1,883 16,436 Interest Earnings - - - Bond Proceeds 0% 49,899 92,937 Donations - - - Other Income 53,000 72,697 190,379 Transfers In - - - Total Revenue 107,684 1,695 14,747 Expenditures 0% Personnel - - - Supplies - - - Services 107,684 1,695 14,747 Debt Service - - - Capital Transfers Out - - - Total Expenditures 107,684 1,695 14,747 Net - - (0) Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total (172,887) 196,752 -4101% - 0% 0% 0% 7,354 33,564 33% - - 0% 0% 0% 215,433 (137,379) 359% - - 0% 49,899 92,937 14% - - 0% - - - 0% 49,899 30,885 62,052 42% - - - 0% 0% 0% r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: Service expenditures are primarily board -ups which haven't been called for as much as anticipated. Revenue from fines & forfeitures includes $91,531 from 2012 Property Taxes collected. June revenue includes semi - annual tax payment of $68,797. rncam apenaing on t apnai rrojects neiow: rchases have been made. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Animal Control Fund /Department Number 101 -1207 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 542,611 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 288,908 47% - Property Taxes /Non -Dept Revenue 542,611 39,426 253,703 Local Income Taxes - - - Other Taxes 27,709 47% - Grants /Intergovernmental - - - Charges for Services 52,400 5,601 24,691 Interest Earnings - - - Bond Proceeds - 246,321 - Donations 100 237,040 16 Other Income 1,000 57% 70 Transfers In - - - Total Revenue 596,111 45,027 278,480 Expenditures - 0% 246,321 31,141 Personnel 436,947 33,899 199,907 Supplies 66,364 3,360 33,860 Services 91,340 7,564 44,509 Debt Service 1,200 204 204 Capital 260 - - Transfers Out - - - Total Expenditures 596,111 45,027 278,480 Net - - Cash Balance Staffing Full Time 8.50 8.00 8.00 Part-Time /Season al/Tem porary 0.40 0.50 0.50 Total 8.90 8.50 8.50 219,623 288,908 47% - - 0% 0% 0% 26,678 27,709 47% - - 0% - - 0% 20 84 16% - 930 7% - - 0% 246,321 317,631 47% 184,885 - 237,040 46% 28,852 4,166 28,339 57% 31,887 26,975 19,855 78% - - 996 17% - 260 0% 696 - - 0% 246,321 31,141 286,490 52% 131.1411 31.141 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Director of Admin Services was supposed to have salary split between Code and Animal Control, but 100% has gone to Code. New Shelter Manager began work 8 July. Explain Significant Spending on Capital Projects Below: No capital expenditures budgeted. $260 appears in error; will be corrected as part of mid -year budget transfers. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Rainy Da Fund /Department Number 102 Month I June Date Updated 1 7/14/2013 Current Current Current Prior Local Income Taxes Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 52,000 3,852 18,541 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 52,000 3,852 18,541 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures Net 52,000 3,852 18,541 Cash Balance 8,606,721 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: No significant changes at this time. No expenditures are budgeted in this fund. rncanr apenaing on t apnai r-rojecrs neiow: 25,220 8,571.161 0% 0% 0% 0% 0% 33,459 36% - 0% 0% 0% 0% 33,459 36% - 0% 0% 0% 0% 0% 0% 0% Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parks & Recreation Fund /Department Number 201 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 7,800,000 3,943,985 3,943,985 4,295,900 3,856,015 51% Local Income Taxes - - - - - 0% Other Taxes 533,081 238,277 309,952 308,977 223,129 58% Grants /Intergovernmental 696,009 58,001 348,005 308,298 348,004 50% Charges for Services 3,223,789 483,493 1,481,669 1,625,575 1,742,120 46% Interest Earnings 10,000 715 7,510 7,025 2,490 75% Bond Proceeds - - 0% Donations - - 0% Other Income 99,450 2,059 17,182 32,820 82,268 17% Transfers In - - - - - 0% Total Revenue 12,362,329 4,726,530 6,108,303 6,578,595 6,254,026 49% Expenditures Personnel 7,991,934 653,977 3,607,422 3,550,090 3,253 4,381,259 45% Supplies 1,556,880 136,728 909,265 887,195 359,460 288,156 81% Services 2,072,505 218,598 1,099,592 911,107 89,536 883,377 57% Debt Service 289,406 50,021 144,703 100,042 - 144,703 50% Capital 801,238 150,121 243,881 93,802 557,315 30% Transfers Out 180,500 - 103,134 180,500 0% Total Expenditures 12,892,463 1,059,324 5,911,103 5,795,449 546,051 6,435,309 50% Net (530,134) 3,667,206 197,200 783,146 (546,051) (181,283) Cash Balance 5,091,719 5,483,687 Staffing Full Time 117.00 111.00 111.00 Part-Time /Season al/Tem porary 76.00 119.20 57.20 Total 193.00 230.20 168.20 rxpiam aigmricanr Kevenue, cxpenonure ano ararring ,- nangesivanances aeiow: Golf revenue down from last year because 2012 started early and 2013 has been bad due to weather. Staffing is increasing due to summer programming and maintenance seasonal employees. rncanr apenaing on t apnai rrojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Motor Vehicle Highway Month I June 2013 Fund /Department Number 202 1 Date Updated 7/17/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 4,749,789 560,567 2,396,319 2,609,640 2,353,470 50% Grants /Intergovernmental - - 0% Charges for Services 197,000 50,738 277,154 196,706 (80,154) 141% Interest Earnings 7,000 1,808 5,820 3,583 1,180 83% Bond Proceeds - - 0% Donations - - 0% Other Income 111,300 733 11,462 21,322 99,838 10% Transfers In 3,626,882 2,276,882 19,110 1,350,000 63% Total Revenue 8,691,971 613,846 4,967,637 2,850,360 3,724,334 57% Expenditures Personnel 3,845,935 262,946 1,743,436 1,464,651 2,102,499 45% Supplies 3,058,845 124,937 663,150 639,422 1,329,015 1,066,680 65% Services 1,686,176 119,569 736,755 676,623 108,123 841,299 50% Debt Service 198,800 318 53,309 145,491 27% Capital 276,740 23,240 142,384 253,500 8% Transfers Out - - 0% Total Expenditures 9,066,496 507,769 3,219,891 2,923,080 1,437,138 4,409,468 51% Net (374,525) 106,076 1,747,746 (72,720) (1,437,138) (685,134) Cash Balance 4,019,437 1,341,300 Staffing Full Time 59.00 58.00 58.00 Part-Time /Season al/Tem porary 6.16 6.19 6.19 Total 65.16 64.19 64.19 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Information included for Streets, Traffic & Lighting, and Curb & Sidewalk: Increase in personnel costs - in 2013 the Traffic & Lighting budget was moved from the General Fund (101 -0607) to MVH; additional salary and benefit allocations from Engineering Department. Staffing changes: Replaced vacancies - General Laborer, Superintendent III - add 1.6 FTE Explain Significant Spending on Capital Projects Below: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Recreation Nonreverting jMonth I JUNE Fund /Department Number 203 1 Date Updated 7/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,632,943 106,551 510,126 592,113 1,122,817 31% Interest Earnings 4,000 382 1,622 1,927 2,378 41% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 9,493 74,851 18,276 (74,851) 0% Transfers In - - - - - 0% Total Revenue 1,636,943 116,426 586,599 612,316 1,050,344 36% Expenditures Personnel 668,209 34,182 176,148 225,667 492,061 26% Supplies 288,211 14,855 75,892 70,097 114,856 97,463 66% Services 485,357 15,702 100,607 132,621 32,174 352,577 27% Debt Service - - - 34,038 - - 0% Capital 119,000 13,080 119,000 0% Transfers Out - - - - - - 0% Total Expenditures 1,560,777 64,738 352,647 475,503 147,030 1,061,100 32% N et 76,166 51,687 233,952 136,813 (147,030) (10,756) Cash Balance 905,084 745,765 Staffing Full Time 1.00 1.00 1.00 Part-Time /Season al/Tem porary 25.70 22.50 17.44 Total 26.70 23.50 18.44 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund accounts for programs and events that are self funded through user fees. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Studebaker - Oliver Reverting Grants Fund /Department Number 209 Month I June Date Updated 1 7/15/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 5,000 484 2,331 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 5,000 484 2,331 Expenditures 0% Personnel - - - Supplies 0% Services 1,000,000 0% Debt Service - 0% Capital 1,000,000 0% Transfers Out - Total Expenditures 1,000,000 - - Net (995,000) 484 2,331 Cash Balance 1,082,006 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: n oignincam openaing on t apnai rrojects t5eiow: to be used for environmental clean up as needed. If not used this year, 1,077 use next year. Form 3 0% 0% 0% 0% 0% 3,346 2,669 47% - - 0% 0% 0% 0% 3,346 2,669 47% - - 0% - 0% 1,838 0% 160,764 0% - 1,000,000 0% - - 0% 162,602 1,000,000 0% 159.2561 (997.3311 1,077 use next year. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Development State Grants Fund /Department Number 210 Month I June Date Updated 1 7/15/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 161,829 449 44,025 Bond Proceeds - - - Donations - - Other Income 1,462,358 120,875 Transfers In - - - Total Revenue 1,624,187 449 164,900 Expenditures 0% Personnel - - - Supplies 1,176,141 7% Services - - Debt Service 1,260,777 84,636 Capital - - Transfers Out - - Total Expenditures 1,260,777 - 84,636 Net 363,410 449 80,264 Cash Balance 998,719 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: No significant issues. rncam apenaing on t apnai rrojects neiow: 1,001.723 Form 3 0% 0% 0% 0% 0% 58,020 117,804 27% - - 0% - - 0% 142,486 1,341,483 8% - - 0% 200,506 1,459,287 10% - - 0% 0% 0% 103,830 1,176,141 7% - - 0% - - 0% 103,830 1,176,141 7% 96.676 283.146 1,001.723 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development Admn. Fund /Department Number 211 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 27,700 350,873 17% Other Taxes - 0% - Grants /Intergovernmental 421,787 - 70,914 Charges for Services - - - Interest Earnings 2,200 353 1,597 Bond Proceeds - - - Donations - - - Other Income 200,300 6,937 131,474 Transfers In 1,717,521 - 858,760 Total Revenue 2,341,808 7,290 1,062,745 Expenditures 0% 1.015.108 23.605 Personnel 1,938,047 132,344 894,754 Supplies 32,861 2,299 12,474 Services 378,703 29,018 172,554 Debt Service - - - Capital 4,720 4,720 Transfers Out - - - Total Expenditures 2,354,331 163,661 1,084,502 Net (12,523) (156,371) (21,757) Cash Balance 562,079 Staffing Full Time 25.60 23.60 23.60 Part-Time /Season al/Tem porary 1.00 1.00 1.00 Total 26.60 24.60 24.60 41 r xpiam aignmcam rtevenue, r= xpenanure ano atatnng %,nangesivanances rseiow: Have drawn our staff contracts (other income) faster than last year. Admin cost shows in services in 2013, but was in transfers out in 2012. rncam apenaing on t apnai rrojects neiow: ditures relate to purchase of whiteboard for conference room move to Form 3 0% 0% 0% 27,700 350,873 17% - - 0% 1,789 603 73% - - 0% - - 0% 122,396 68,826 66% 763,573 858,761 50% 915,458 1,279,063 45% 814,222 1,043,293 46% 8,120 12,733 7,654 77% 71,194 10,872 195,277 48% - - - 0% - 100% 121,572 0% 1.015.108 23.605 1.246.224 47% 41 r xpiam aignmcam rtevenue, r= xpenanure ano atatnng %,nangesivanances rseiow: Have drawn our staff contracts (other income) faster than last year. Admin cost shows in services in 2013, but was in transfers out in 2012. rncam apenaing on t apnai rrojects neiow: ditures relate to purchase of whiteboard for conference room move to Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development jMonth I June Fund /Department Number 212 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 8,148,705 672,576 2,343,694 1,946,329 5,805,011 29% Charges for Services - - - - - 0% Interest Earnings 2,000 144 1,199 1,473 801 60% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 649,600 62,857 170,993 208,395 478,607 26% Transfers In - - - - - 0% Total Revenue 8,800,305 735,577 2,515,886 2,156,197 6,284,419 29% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Grants 8,957,256 459,268 2,527,641 2,148,250 2,505,999 3,923,616 56% Transfers Out - - - - - - 0% Total Expenditures 8,957,256 459,268 2,527,641 2,148,250 2,505,999 3,923,616 56% Net 156,951 276,309 11,755 7,947 2,505,999 2,360,803 Cash Balance 500,423 303,448 Staffing Full Time - Part-Time /Seasonal/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund covers multiple federal grants. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on -going and the timing of funding varies widely. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police State Seizures Fund /Department Number 216 Month I June Date Updated 1 7/19/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - - Grants /Intergovernmental 35,000 8,939 Charges for Services - - - Interest Earnings 300 63 311 Bond Proceeds - - - Donations - 0% Other Income 600 0% Transfers In - - - Total Revenue 35,900 63 9,250 Expenditures 10,000 0% Personnel - - - Supplies 10,000 - Services 22,500 500 Debt Service - - Capital 13,400 10,000 Transfers Out - - Total Expenditures 45,900 - 10,500 Net (10,000) 63 (1,250) Cash Balance 143,675 Staffing Full Time - Part-Time /Season al/Tem porary Total fl rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- nangesivanances aeiow: 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. Expenditures are to be used to support the Police Departments effort to combat drug activity. Explain Significant Spending on Capital Projects Below: The $10,000 Capital purchase was the VMWare Center Server and Switch for Police Communications. Form 3 0% 0% 0% 14,048 26,061 26% - - 0% 380 (11) 104% - - 0% - 0% 600 0% - - 0% 14,428 26,650 26% - - 0% - - 10,000 0% 6,197 950 21,050 6% - - - 0% 3,400 75% 0% 6.197 950 34.450 25% rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- nangesivanances aeiow: 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. Expenditures are to be used to support the Police Departments effort to combat drug activity. Explain Significant Spending on Capital Projects Below: The $10,000 Capital purchase was the VMWare Center Server and Switch for Police Communications. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Gift, Donation, Bequest Month June Fund /Department Number 217 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 150 29 138 166 12 92% Bond Proceeds - - - - - 0% Donations 7,000 9,810 11,269 16,781 (4,269) 161% Other Income - - - - 0% Transfers In - - - - 0% Total Revenue 7,150 9,839 11,407 16,947 4,257 160% Expenditures Personnel - - - - 0% Supplies 3,007 0% Services - 0% Debt Service 0% Capital 0% Transfers Out - 0% Total Expenditures - - - 3,007 0% Net 7,150 9,839 11,407 13,940 (4,257) Cash Balance 74,640 60,570 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: No significant variances at this time. The Gift, Donation, and Bequest fund may be used by all City departments but the majority of the donations are for Animal Care and Control and Community Investment (i.e. bicycle signs). Donations received during June, 2013 were $9,810 and included $7,311 from Well Fargo Bank for code demolitions and property taxes on certain properties. This amount has been included on the 2013 mid -year appropriation ordinance for consideration by the Common Council on August 12, 2013. Explain Significant Spending on Capital Projects Below: None Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Curfew Violations Fund /Department Number 218 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,000 13 150 217 850 15% Interest Earnings 25 5 24 31 1 96% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,025 18 174 248 851 17% Expenditures Personnel - - - - - 0% Supplies 500 500 0% Services 500 500 0% Debt Service - - 0% Capital 0% Transfers Out 0% Total Expenditures 1,000 - - 1,000 0% Net 25 18 174 248 (149) Cash Balance 11,058 10,663 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano acarnng %,nangesivanances oeiow: This fund was established to collect Curfew and Prositiuition fines. Expenditures are used for Police enforcement and training. rncam apenaing on t apnai r-rojecis neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Law Enforcement Continuing Education IMonth I June Fund /Department Number 220 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 108,000 - 6,964 74,468 101,036 6% Charges for Services 180,000 7,017 84,354 71,852 95,646 47% Interest Earnings 3,000 446 2,253 3,146 747 75% Bond Proceeds - - - - - 0% Donations 2,000 1,965 1,965 100 35 98% Other Income 54,000 1,125 1,778 12,585 52,222 3% Transfers In - - - - - 0% Total Revenue 347,000 10,553 97,314 162,151 249,686 28% Expenditures Personnel - - - - - - 0% Supplies 58,512 - 27,278 16,751 7,397 23,837 59% Services 117,500 1,639 27,317 40,066 2,180 88,003 25% Debt Service 2,000 - - - - 2,000 0% Capital 300,119 123,119 147,810 12,800 164,200 45% Transfers Out - - - - - - 0% Total Expenditures 478,131 1,639 177,714 204,627 22,377 278,040 42% Net (131,131) 8,914 (80,400) (42,476) (22,377) (28,354) Cash Balance 1,006,804 998,761 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Grant revenue results from reimbursement of expenditures specified in the grant plus fees for accident reports, gun permits and false alarm and loud noise fines. Grant revenue is dependent on the timing of the expenditure and does not flow ratably over the course of the year. Grant Revenue for 2013 is down from 2012 as a result of timing on the reimbursement of grants and fewer grants available in 2013. Charges for sevices are up over the prior year due to an icrease in the number of gun permits issued. Gun permits year to date are $20,935 in 2013 compared to $13,878 year to date in 2012. Other Income for 2013 compared to 2012 is down to the timing of reciept of annual rent reimbursement for the ATF office in 2012. Explain Significant Spending on Capital Projects Below: The $123,119 of Capital is the result of $100,000 which is a portion of the purchase of the armor vechicle and $23,119 is the purchase of Dell VM /Ware Center Server. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Loss Recovery Fund /Department Number 227 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 13,197 Grants /Intergovernmental 36% - - Charges for Services - - - Interest Earnings 26,000 1,938 9,357 Bond Proceeds - - - Donations - - - Other Income 208,000 0% 6,309 Transfers In - - - Total Revenue 26,000 1,938 15,666 Expenditures - 0% 148.336 77.969 Personnel - - - Supplies 208,000 - - Services 316,033 10,475 37,388 Debt Service - - - Capital 2,152 Transfers Out - - - Total Expenditures 526,185 10,475 37,388 Net (500,185) (8,537) (21,722) Cash Balance 4,319,839 Staffing Full Time - Part-Time /Season al/Tem porary Total 5 r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: Encumbrances include $20K for SB Ethanol Real Estate (neighborhood association taking over pumps), $57,417 to Weaver Boos Consultants for groundwater sampling. Encumbrances for capital are Park & Rec items that should be removed. On 3 Jul the City received a settlement of $3.87 million for litigation from the Oliver brownfield. The balances will be adjusted in July to reflect this activity and the budgeted interest income will also be adjusted accordingly. rxpiam oignincam openaing on t apnai rrojects neiow: No signficant capital projects planned for 2013. There is $2,152 encumbered to reclassed out of Capital. Form 3 0% 0% 0% 0% 0% 13,197 16,643 36% - - 0% 0% (6,309) 0% - - 0% 13,197 10,334 60% - - 0% - - 208,000 0% 1,601 75,817 202,828 36% - - - 0% 146,735 2,152 (0) 100% - - - 0% 148.336 77.969 1 410.828 1 22% 5 r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: Encumbrances include $20K for SB Ethanol Real Estate (neighborhood association taking over pumps), $57,417 to Weaver Boos Consultants for groundwater sampling. Encumbrances for capital are Park & Rec items that should be removed. On 3 Jul the City received a settlement of $3.87 million for litigation from the Oliver brownfield. The balances will be adjusted in July to reflect this activity and the budgeted interest income will also be adjusted accordingly. rxpiam oignincam openaing on t apnai rrojects neiow: No signficant capital projects planned for 2013. There is $2,152 encumbered to reclassed out of Capital. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT IMonth I June Fund /Department Number 249 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 5,892,386 491,032 2,946,193 3,577,434 2,946,193 50% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,000 877 4,732 3,759 3,268 59% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - 338,839 560,580 33,312 560,580 0% Total Revenue 5,900,386 830,749 3,511,505 3,614,504 2,388,881 60% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,101,757 3,569,062 2,661,237 3,532,695 50% Total Expenditures 7,101,757 3,569,062 2,661,237 3,532,695 50% Net (1,201,371) 830,749 (57,557) 953,267 (1,143,814) Cash Balance 2,932,383 2,630,409 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Monies in Fund 249 are transferred quarterly to the General Fund to fund police and fire personnel. A quarterly reconciliaton is prepared and any unspent money is transferred back to Fund 249. For 2014, the City has been advised by the DLGF and SBOA that it should budget personnel costs directly from Fund 249. Fund 249 is budgeted to spend over $1.0 million dollars more than it takes in as revenue during 2013 to support public safety personnel costs. The second quarter transfer was made during April 2013. The second quarter accounting summary and reconciliation was prepared on July 5, 2013. This resulted in a return of $338,839.38 (recorded as a transfer in during June) for monies unspent by the police and fire departments in the General Fund. During July, the fire department posted a journal entry to reclassify costs to their public safety LOIT department in the General Fund to correct an accounting error. Explain Significant Spending on Capital Projects Below: None. No capital is purchased from this fund. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Local Roads & Streets Fund /Department Number 251 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 1,052,643 88,530 541,644 567,622 510,999 51% Charges for Services - - - - - 0% Interest Earnings 8,500 830 3,922 4,143 4,578 46% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,061,143 89,360 545,566 571,765 515,577 51% Expenditures Personnel - - - - - - 0% Supplies 400,000 2,570 2,570 - 397,431 100% Services 77,500 - 7,500 57,900 70,000 100% Debt Service - - - - - 0% Capital 758,424 37,241 332,665 215,552 108,679 317,080 58% Transfers Out - - - - - - 0% Total Expenditures 1,235,924 39,810 342,735 273,452 576,110 317,080 74% Net (174,781) 49,550 202,831 298,313 (576,110)1 198,498 Cash Balance 1 1,917,129 1,524,318 Staffing Full Time - - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: The 2013 budget includes $400,000 for paving that will be spent during the summer months. PO 210585 to Walsh & Kelly for the material was encumbered in May. Revenue is provided by state - shared gasoline taxes, which are remitted monthly, -- $90K per month. Explain Significant Spending on Capital Projects Below: Made final payment to INDOT for Riverside Trail Phase II - $33,453 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Excess Welfare Distribution Fund /Department Number 252 Month I June Date Updated 1 7/14/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 1 2 4,730 (2) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1 2 4,730 2 0% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 1,630,070 0% Transfers Out - 0% Total Expenditures 1,630,070 0% Net 1 2 (1,625,340) (2) Cash Balance 1 1,148 647,092 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances oeiow: In 2009, the City received a one -time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for the both the Police and Fire departments. Money in this fund, may only be used for public safety purposes. The final fund balance will be spent in during 2014. am oignincam openaing on t apnai rrojects neiow: year, portable radios were purchased for the Police Del no Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Federal Grant jMonth I June Fund /Department Number 258 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 199,000 27,850 30,450 27,950 168,550 15% Charges for Services - - - - - 0% Interest Earnings 2,100 198 1,008 1,336 1,092 48% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 36,150 13,550 28,347 22,601 37% Transfers In - - - - - 0% Total Revenue 237,250 28,048 45,008 57,633 192,243 19% Expenditures Personnel 105,514 8,154 53,437 49,576 - 52,077 51% Supplies 4,668 - 1,111 592 811 2,746 41% Services 117,248 10,696 32,073 24,597 11,732 73,443 37% Debt Service - - - - - - 0% Capital 1,500 1,500 0% Transfers Out - - - - - - 0% Total Expenditures 228,930 18,850 86,621 74,765 12,543 129,766 43% Net 8,320 9,198 (41,614) (17,132) (12,543)1 62,476 Cash Balance 444,550 452,634 Staffing Full Time 2.00 2.00 2.00 Part-Time /Season al/Tem porary - - - Total 2.00 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. Revenue higher in prior year due to timing of receipts. Explain Significant Spending on Capital Projects Below: N/A Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Eastrace Waterway Fund /Department Number 271 Month I JUNE Date Updated 1 7/18/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 100 6 31 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100 6 31 Expenditures (0) 100% Personnel - - - Supplies 346 0% Services - 0% Debt Service 0% Capital (0) 100% Transfers Out - Total Expenditures 346 - - Net (246) 6 31 Cash Balance 14,354 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmncam Kevenue, r-xpenonure ano ararnng ,- nangesivanances aeiow: This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In past years there have been no races. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 66 69 31% - - 0% 0% 0% 0% 66 69 31% - - - 0% 346 (0) 100% - - 0% 0% 0% 0% 346 (0) 100% 66 (3461 69 rxpiam aigmncam Kevenue, r-xpenonure ano ararnng ,- nangesivanances aeiow: This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In past years there have been no races. rncam apenaing on t apnai r-rojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris PAC / Palais Royale Marketing Month I June Fund /Department Number 273 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 8,000 - 3,818 1,078 4,182 48% Interest Earnings 100 13 60 72 40 60% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 8,100 13 3,878 1,150 4,222 48% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 10,149 4,049 6,101 40% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10,149 - 4,049 - 6,101 40% Net (2,049) 13 (171) 1,150 (1,878) Cash Balance 28,592 24,873 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The Morris Performance Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from the solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee 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. The funds in this account at the end of the fiscal year shall not revert to the general fund. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Block Grants Fund /Department Number 280 Month I June Date Updated 1 7/19/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - 0% Grants /Intergovernmental 185,000 0% Charges for Services - - - Interest Earnings 300 1 8 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 185,300 1 8 Expenditures 45,000 0% Personnel - - - Supplies 45,000 0% Services 40,000 0% Debt Service - 0% Capital 100,000 0% Transfers Out - Total Expenditures 185,000 - - Net 300 1 8 Cash Balance 3,812 Staffing Full Time - Part-Time /Season al/Tem porary Total k rxpiam aigmricanr Kevenue, r-xpenonure ano ararrmg -nangesivariances aeiow: Justice Assistance Grant 2009 -SB -B9 -1280 was essentially completed last year. This is the reason for the decrease in cash balance. Revenue and Expenditures for 2013 will depend on completion of grant related acitivty for remaining open grants. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 185,000 0% - - 0% 374 292 3% - - 0% - 0% 222 0% - 0% 596 185,292 0% - - 0% 45,000 0% 40,000 0% - - 0% 19,023 100,000 0% - - 0% 19,023 185,000 0% 18.4271 292 rxpiam aigmricanr Kevenue, r-xpenonure ano ararrmg -nangesivariances aeiow: Justice Assistance Grant 2009 -SB -B9 -1280 was essentially completed last year. This is the reason for the decrease in cash balance. Revenue and Expenditures for 2013 will depend on completion of grant related acitivty for remaining open grants. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Develop. Commission - Revenue Bonds Fund /Department Number 281 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 100 12 58 80 42 58% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 100 12 58 80 42 58% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 27,102 27,102 0% Total Expenditures 27,102 27,102 0% Net (27,002) 12 58 80 (27,060) Cash Balance 27,093 26,981 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund to be used only for the expenses of EDC revenue bonds rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I HAZMAT JMonth I June Fund /Department Number 289 1 Date Updated 7/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 - 16,722 - (13,722) 557% Interest Earnings - 8 19 8 (19) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,000 8 16,741 8 13,741 558% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service - - - 0% Capital 3,000 3,017 3,237 (237) 108% Transfers Out - - - - 0% Total Expenditures 3,000 3,017 3,237 (237) 108% Net - (3,009) 13,504 8 (13,504) Cash Balance 16,186 2,677 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Charges for Service for HAZ -MAT responses. By ordinance the South Bend Fire Department charges business for Hazardous Materials Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department. Explain Significant Spending on Capital Projects Below: No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the minimal fees collected in this fund are used to replace equipment and gear used in responses. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Indiana River Rescue Fund /Department Number 291 Month I June Date Updated 1 7/13/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes (10,840) 135% 225 Grants /Intergovernmental - - - Charges for Services 31,300 4,000 42,140 Interest Earnings 200 53 245 Bond Proceeds - - - Donations - 1,538 462 77% Other Income (6,455) 124% 4,245 4,782 Transfers In - - - Total Revenue 31,500 4,053 42,385 Expenditures - 0% 12,600 7,994 Personnel 2,000 - - Supplies 26,666 215 31,447 Services 20,700 8,165 Debt Service - - - Capital 2,300 27,460 27,460 Transfers Out - - - Total Expenditures 51,666 27,675 67,072 Net (20,166) (23,622) (24,687) Cash Balance 94,736 Staffing Full Time - Part-Time /Season al/Tem porary Total 81 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Explain Significant Spending on Capital Projects Below: Purchased a new tow vehicle for Indiana River Rescue School Trailer at a cost of $27,460. Fund also maintains and replaces boats, motors and equipment as needed. Form 3 0% 0% 0% 0% 22,000 (10,840) 135% 225 (45) 123% - - 0% 0% 0% 0% 22,225 10,885 135% - 1,538 462 77% 6,306 1,674 (6,455) 124% 4,245 4,782 7,753 63% - - - 0% 2,049 (25,160) 1194% - - - 0% 12,600 7,994 (23,400) 145% 9.625 (7.99411 12.515 81 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Explain Significant Spending on Capital Projects Below: Purchased a new tow vehicle for Indiana River Rescue School Trailer at a cost of $27,460. Fund also maintains and replaces boats, motors and equipment as needed. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Grants Fund /Department Number 292 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 110,000 97,000 110,000 0% Charges for Services - - - 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 110,000 97,000 110,000 0% Expenditures Personnel - - - - - 0% Supplies - 36,911 36,911 (36,911) 0% Services 10,000 - - 10,000 0% Debt Service - - 0% Capital 100,000 100,000 0% Transfers Out - - - - 0% Total Expenditures 110,000 36,911 36,911 - 73,089 34% Net (36,911) (36,911) 97,000 36,911 Cash Balance 61,214 98,125 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Change in cash balance is due to the timing of receipts for grant expenditures. The $36,911 Supplies amount is for the purchase of computer software and maintenance for police car communication. Funding from a Federal Grant was received in July. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Regional Police Academy Fund /Department Number 294 Month I June Date Updated 1 6/17/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 6,455 75% 241 Grants /Intergovernmental - - - Charges for Services 26,000 - 19,545 Interest Earnings - 37 173 Bond Proceeds 0% - - Donations - - 0% Other Income 2,500 0% 8,017 Transfers In - - - Total Revenue 28,500 37 19,718 Expenditures 0% 8,173 Personnel - - - Supplies 1,500 - - Services 27,000 6,076 17,122 Debt Service - - - Capital Transfers Out - - - Total Expenditures 28,500 6,076 17,122 Net - (6,039) 2,596 Cash Balance 76,412 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. Increase in Revenue over 2012 is due to additional tuition received for attendance at instruction offered at the SBPD Academy. The increase in expenditures in 2013 over 2012 was due to the cost of offering a course for officers that will be assigned to train new officers. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 12,170 6,455 75% 241 (173) 0% - - 0% - 0% 2,500 0% - - 0% 12,411 8,782 69% - - 0% 156 1,500 0% 8,017 9,878 63% - - 0% 0% 0% 8,173 11,378 60% d93R /7.59fi1 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. Increase in Revenue over 2012 is due to additional tuition received for attendance at instruction offered at the SBPD Academy. The increase in expenditures in 2013 over 2012 was due to the cost of offering a course for officers that will be assigned to train new officers. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name COPS MORE Grant Fund /Department Number 295 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% - Local Income Taxes 15,000 0% Other Taxes 0% 299 Grants /Intergovernmental 66% - - Charges for Services - - - Interest Earnings 350 47 230 Bond Proceeds - - - Donations 3,250 - - Other Income 38,000 690 5,656 Transfers In - - - Total Revenue 41,600 737 5,886 Expenditures - 0% 29,903 148 Personnel - - - Supplies 14,030 360 1,925 Services 16,875 240 5,069 Debt Service 500 - - Capital 10,575 Transfers Out - - - Total Expenditures 41,980 600 6,994 Net (380) 137 (1,108) Cash Balance 106,182 Staffing Full Time - Part-Time /Season al/Tem porary Total 97 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% - 0% 15,000 0% - 0% 299 120 66% - - 0% 150 3,250 0% 5,802 32,344 15% - - 0% 21,251 35,714 14% - - - 0% 2,757 148 11,957 15% 7,146 - 11,806 30% - 500 0% 20,000 10,575 0% - - - 0% 29,903 148 34,838 17% (8.652) (14811 876 97 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Federal Drug Enforcement IMonth I June Fund /Department Number 299 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 100,000 8,734 47,406 30,360 52,594 47% Charges for Services - - - - - 0% Interest Earnings 1,000 72 499 448 501 50% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 1,000 23,018 320 (22,018) 2302% Transfers In - - - - - 0% Total Revenue 102,000 8,806 70,923 31,128 31,077 70% Expenditures Personnel - - - - - 0% Supplies 60,867 23,867 28,794 37,000 39% Services 45,000 9,530 21,270 35,470 21% Debt Service - - - - 0% Capital 82,706 65,945 6,637 16,761 80% Transfers Out - - - - 0% Total Expenditures 188,573 - 99,342 56,701 89,231 53% Net (86,573) 8,806 (28,419) (25,573) (58,154) Cash Balance 306,922 285,687 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund was established to receive the Police Department share of money acquired in drug enforcement activity. The $23,018 of Other Income is grant reimbursement for the purcahse of the bomb suit acquired by the police department. Expenditures are to be used to fund drug enforcement and training. Explain Significant Spending on Capital Projects Below: The $65,945 of capital includes $62,706 which is the balance of the $162,706 purchase of the SWAT vechicle. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name County Option Income Tax IMonth I June Fund /Department Number 404 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 7,846,940 653,912 3,923,470 4,766,452 3,923,470 50% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 80,000 6,383 31,843 40,641 48,157 40% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 805,932 57,074 266,490 496,884 539,442 33% Transfers In - - - - - 0% Total Revenue 8,732,872 717,369 4,221,802 5,303,977 4,511,070 48% Expenditures Personnel - - - - - 0% Supplies 1,140,918 102,831 624,007 8,917 4,075 512,836 55% Services 4,129,385 264,422 2,373,020 1,855,099 167,755 1,588,610 62% Debt Service 2,178,168 149,737 1,238,266 1,308,804 - 939,902 57% Capital 1,133,562 - 238,335 1,581,523 119,976 775,251 32% Transfers Out 676,882 - 676,882 235,488 - - 100% Total Expenditures 9,258,915 516,990 5,150,510 4,989,831 291,806 3,816,600 59% Net (526,043) 200,379 (928,707) 314,146 (291,806) 694,470 Cash Balance 14,398,295 14,523,591 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Significant revenue increase in 2013, due to the City receiving approximately $136,000 more per month in COIT distribution than in the prior year. The 2013 amended budget is negative because it includes $680,993 in encumbrances at 12/31/12 for projects that were in process. Supplies category shows huge variance (approx. $615,000) as a result of gasoline being budgeted in this fund for 2013. This was not in place in the prior year. For 2013, COIT distribtutions from the County are $653,911.59 per month and are paid through June 30, 2013. The amount shown as Transfers Out of $676,882 is for the curb and sidewalk program. The amount is transferred to the MVH fund 202. Explain Significant Spending on Capital Projects Below: At this same time in June, there was roughly $1.3 million more spent in 2012. Projects include the Northside Trail and the Greenhouse Conservatory which have since been completed. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Development Income Tax IMonth I June Fund /Department Number 408 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 8,177,352 681,446 4,088,676 4,906,472 4,088,676 50% Other Taxes - - - - - 0% Grants /Intergovernmental - - 0% Charges for Services - - 300 - (300) 0% Interest Earnings 50,000 4,442 21,182 25,658 28,818 42% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 504,660 424,325 409,160 80,335 84% Transfers In - - - - - 0% Total Revenue 8,732,012 685,888 4,534,483 5,341,289 4,197,529 52% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 3,473,064 98,350 671,397 602,353 688,151 2,113,515 39% Debt Service 1,038,325 - 954,551 950,041 - 83,774 92% Capital 4,471 - 22,918 4,471 (0) 100% Transfers Out 4,417,519 - 2,208,760 763,573 - 2,208,760 50% Total Expenditures 8,933,379 98,350 3,834,708 2,338,885 692,622 4,406,049 51% Net (201,367) 587,538 699,775 3,002,404 (692,622) (208,519) Cash Balance 10,684,186 11,382,664 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Included in the 2013 Transfers Out budget is a $2,700,000 transfer to the MVH Fund 202 for costs of the Street Department. A total of $1,350,000 (50 %) was transferred in April, 2013. This fund also pays debt service for the CEDIT and Morris Performing Arts Center bonds and these bond payments are due in February and August. The 2013 amended budget is negative because in includes $302,741 in encumbrances carried over from 2012 for projects in process at 12/31/12. EDIT tax revenue is received monthly from St. Joseph County as certified by the DLGF. A target penalty fee in the amount of $354,660 was received from TJX Corporation (AJ Wright) in April, 2013. EDIT revenue during 2012 includes $743,906.84 received from the State of Indiana due to a 2011 accounting error. EDIT revenue from the State is $681,445.98 per month and is paid through June, 2013. The final transfers to the MVH Fund 202 and DCI Administration Fund 211 will be made in July, 2013. Explain Significant Spending on Capital Projects Below: Capital spending in 2012 in the amount of $22,918 was for the CSO Trunk Sewer project before the project was discontinued. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Urban Development Action Grant Fund /Department Number 410 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 142 0% 760 Grants /Intergovernmental - - - Charges for Services 142 - - Interest Earnings 1,405 12 61 Bond Proceeds - - - Donations - - - Other Income 68,557 298 3,041 Transfers In - - - Total Revenue 70,104 310 3,102 Expenditures - 0% 200,451 Personnel - - - Supplies 196.8791 1201.144) Services - Debt Service 268,146 Capital - Transfers Out - Total Expenditures 268,146 - - Net (198,042) 310 3,102 Cash Balance 26,855 Staffing Full Time - Part-Time /Season al/Tem porary Total 1] rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: The 2013 amended budget is negative because it includes $268,146 in principal payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from BDC collections) is actually received. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% - 142 0% 760 1,344 4% - - 0% - - 0% 2,812 65,516 4% - - 0% 3,572 67,002 4% - - 0% 0% 0% 200,451 268,146 0% - - 0% - - 0% 200,451 268,146 0% 196.8791 1201.144) 1] rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: The 2013 amended budget is negative because it includes $268,146 in principal payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from BDC collections) is actually received. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Project Releaf Fund /Department Number 655 Month I June 2013 Date Updated 1 7/17/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 213,479 50% 2,501 Grants /Intergovernmental - - - Charges for Services 429,000 36,222 215,521 Interest Earnings 2,700 339 1,821 Bond Proceeds - 216,348 214,358 Donations 148 - - Other Income 6,720 10% 8,448 Transfers In - - - Total Revenue 431,700 36,562 217,342 Expenditures - 100% 12,904 365 Personnel 64,378 37 1,090 Supplies 7,432 58.145 347 Services 67,756 789 12,431 Debt Service 42,499 11,619 Capital - Transfers Out 250,000 250,000 Total Expenditures 432,065 826 275,487 Net (365) 35,736 (58,145) Cash Balance 799,804 Staffing Full Time - Part-Time /Season al/Tem porary 2.16 Total 2.16 4 rxpiam aigmncam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Program runs from approximately first week in November until the middle of December. Personnel will be hired, supplies will be bought at that time. Any personnel expenditures between now and then will be for unemployment compensation charges. rncam apenaing on t apnai rrojecis neiow: Form 3 0% 0% 0% 0% 213,847 213,479 50% 2,501 879 67% - 0% - 0% 0% - 0% 216,348 214,358 50% 148 63,288 2% 365 6,720 10% 8,448 55,325 18% 30,880 27% - 0% 4,308 - 100% 12,904 365 156,212 64% 203.444 (36511 58.145 4 rxpiam aigmncam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Program runs from approximately first week in November until the middle of December. Personnel will be hired, supplies will be bought at that time. Any personnel expenditures between now and then will be for unemployment compensation charges. rncam apenaing on t apnai rrojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police K -9 Unit Fund /Department Number 705 Month I June Date Updated 1 7/15/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 10 1 4 Bond Proceeds - - - Donations 1,990 - Other Income - 1 Transfers In - - - Total Revenue 2,000 1 5 Expenditures - 0% Personnel - - - Supplies - 0% Services 2,000 0% Debt Service - 0% Capital 2,000 0% Transfers Out - Total Expenditures 2,000 - Net - 1 5 Cash Balance 1,935 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmucam mevenue, cxpenonure ano acarrmg i,nangesivanances aeiow: Fund is for receiving donations for the care of the K -9 units as well as the acquisition of new dogs. No activity yet in 2013. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 7 6 40% - - 0% 1,990 0% (1) 0% - - 0% 7 1,995 0% - - 0% - 0% 2,000 0% - 0% 0% 0% - 2,000 0% 7 (51 rxpiam aigmucam mevenue, cxpenonure ano acarrmg i,nangesivanances aeiow: Fund is for receiving donations for the care of the K -9 units as well as the acquisition of new dogs. No activity yet in 2013. rncam apenaing on t apnai r-rojecis neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Debt Service IMonth I June Fund /Department Number 313 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 1,118,460 693,822 693,822 622,017 424,638 62% Local Income Taxes - - - - - 0% Other Taxes 67,861 27,975 33,662 40,096 34,199 50% Grants /Intergovernmental 71,468 5,956 35,734 46,520 35,734 50% Charges for Services - - - - - 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 5,900 0% Transfers In - - - - 0% Total Revenue 1,257,789 727,753 763,218 714,533 494,571 61% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 1,268,000 633,500 696,215 634,500 50% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 1,268,000 - 633,500 696,215 634,500 50% Net (10,211) 727,753 129,718 18,318 (139,929) Cash Balance 704,157 616,938 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund is used to collect a separate property tax levy (distributions received in June and December) and is used to pay debt service on the former College Football Hall of Fame building (payments due in February and August). Because of the timing of revenue and expenditures this fund will typically have a negative cash balance until the property tax distributions are received. PILOT taxes paid by the utilities are received monthly in this fund. Property taxes received in the amount of $693,822.13 during June, 2013 eliminated the negative cash balance in this fund until the next debt service payment is made in August. The property tax collections of $693,822.13 represented 51.73% of the levy amount and 62.03% of the 2013 budgeted revenue amount. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018. Explain Significant Spending on Capital Projects Below: None Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Services Capital Im rov. JMonth I June Fund /Department Number 288 1 Date Updated 7/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 898,084 - - 898,084 0% Charges for Services 2,796,000 206,170 1,438,711 1,305,650 1,357,289 51% Interest Earnings 20,000 2,262 11,751 17,544 8,249 59% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 16,000 5,387 7,991 10,613 34% Transfers In - - - - - 0% Total Revenue 3,730,084 208,432 1,455,849 1,331,185 2,274,235 39% Expenditures Personnel - - - - - 0% Supplies 103,539 61,667 124,216 34,876 65,477 (86,154) 183% Services 1,045,768 770,172 974,959 48,546 1,387,102 (1,316,293) 226% Debt Service 1,270,596 - 20,333 57,200 - 1,250,263 2% Capital 1,161,364 42,216 859,104 300,777 46,091 256,169 78% Transfers Out 1,000,000 - 500,000 - - 500,000 50% Total Expenditures 4,581,267 874,055 2,478,612 441,399 1,498,670 603,985 87% Net (851,183) (665,623) (1,022,764) 889,786 (1,498,670)1 1,670,251 Cash Balance 4,502,761 6,412,330 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire trucks, ambulances and major construction projects. There are no employees associated with this fund. Incurring project expenses for construction of Fire Training Facility and Fire Station 5 which will be reimbursed through bond. Explain Significant Spending on Capital Projects Below: February PO for new SCBA purchase of $730,095 awainting 80% grant pay out. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Professional Sports Development IMonth I June Fund /Department Number 377 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes - - 285,339 - 0% Grants /Intergovernmental 600,000 297,215 419,408 302,785 50% Charges for Services - - - - - 0% Interest Earnings 6,500 382 1,867 3,091 4,633 29% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 81,301 41,646 44,746 39,655 51% Transfers In - - - - - 0% Total Revenue 687,801 382 340,728 752,584 347,073 50% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 776,671 388,348 390,235 388,323 50% Capital - - - - 0% Transfers Out 100,000 100,000 344,576 - 100% Total Expenditures 876,671 - 488,348 734,811 388,323 56% Net (188,870) 382 (147,620) 17,773 (41,250) Cash Balance 893,203 1,120,191 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Effective January 1, 2013, this fund no longer collects hotel /motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund is currenty used for debt the 2010 Coveleski Stadium bonds (payments due in January and July) and a $100,000 capital transfer to Century Center (paid in January, 2013). PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Coveleski Stadium, Century Center, Morris Performing Arts Center and Studebaker National Museum). Coveleski Stadium generates the majority of PSDA revenue. Explain Significant Spending on Capital Projects Below: A $100,000 transfer is made annually to the Century Center Capital Fund 671. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Stadium Capital Fund /Department Number 401 Month I JUNE Date Updated 1 7/18/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 500 12 58 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 500 12 58 Expenditures (0) 100% Personnel - - - Supplies 2,002 0% Services 1,538 0% Debt Service - 0% Capital (0) 100% Transfers Out - Total Expenditures 3,540 - - Net (3,040) 12 58 Cash Balance 26,816 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaiture ano acarnng i,nangesivanances aeiow: Due to recent lease agreements, no capital revenues have been collected for this fund, limiting its budget. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 237 442 12% - - 0% 0% 0% 0% 237 442 12% - - - 0% 4,985 2,002 (0) 100% 33,462 1,538 - 100% - - 0% 0% - - 0% 38,447 3,540 (0) 100% 38.210) (3.5401 443 rxpiam aignmcam Kevenue, r-xpenaiture ano acarnng i,nangesivanances aeiow: Due to recent lease agreements, no capital revenues have been collected for this fund, limiting its budget. rncam apenaing on t apnai r-rojecis neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Zoo Endowment jMonth I JUNE Fund /Department Number 403 1 Date Updated 7/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 200 22 105 114 95 53% Bond Proceeds - - - - - 0% Donations 2,700 13,000 2,700 0% Other Income - - - 0% Transfers In - - - - - 0% Total Revenue 2,900 22 105 13,114 2,795 4% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 2,900 22 105 13,114 2,795 Cash Balance 48,952 48,749 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. Explain Significant Spending on Capital Projects Below: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Park Nonreverting Capital jMonth I JUNE Fund /Department Number 405 1 Date Updated 7/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 862 2,153 2,003 847 72% Interest Earnings 2,200 173 928 1,150 1,272 42% Bond Proceeds - - - - - 0% Donations - - 0% Other Income - 8,305 12,764 (8,305) 0% Transfers In 198,300 - - - 198,300 0% Total Revenue 203,500 1,035 11,387 15,916 192,113 6% Expenditures Personnel - - - - - - 0% Supplies 13,816 3,482 52,707 27,409 11,399 (50,290) 464% Services - - - 11,929 4,850 (4,850) 0% Debt Service - - - - - 0% Capital 203,500 12,467 62,454 191,033 6% Transfers Out - - - - - - 0% Total Expenditures 217,316 3,482 65,174 101,793 16,249 135,893 37% Net (13,816) (2,448) (53,787) (85,877) (16,249)1 56,220 Cash Balance 438,598 402,453 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The cash balance includes $60,300 that is restricted to expenditures in voorde Park. Explain Significant Spending on Capital Projects Below: This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Development Fund /Department Number 406 Month I June Date Updated 1 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 530,000 253,553 253,553 284,256 276,447 48% Local Income Taxes - - - - - 0% Other Taxes 34,271 15,318 19,926 20,445 14,345 58% Grants /Intergovernmental - - - - - 0% Charges for Services - - - - - 0% Interest Earnings 4,000 324 1,747 2,040 2,253 44% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 46,054 - 212 - 45,842 0% Transfers In - 3,838 23,027 21,884 23,027 0% Total Revenue 614,325 273,033 298,465 328,625 315,860 49% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 504 42 252 318 252 50% Debt Service 874,716 56,546 352,798 217,072 521,919 40% Capital 36,000 - - 13,600 36,000 0% Transfers Out - - - - - 0% Total Expenditures 911,220 56,588 353,050 230,989 558,171 39% Net (296,895) 216,445 (54,584) 97,635 (242,311) Cash Balance 781,185 919,865 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: This fund receives revenue from a property tax levy and distibutions are received from St. Joseph County in June and December. Expenditures are for debt service payments on capital leases and the due dates vary per lease. The fund is used to finance police vehicles and related equipment. The fund also receives PILOT payments from the Water Works and Wastewater utilities on a monthly basis. Property tax revenue in the amount of $253,553 was received on June 18, 2013. This amount represents 51.73% of the tax levy and 47.84% of the 2013 revenue budget. rncam apenaing on t apnai rrojects t5eiow: Iget includes $36,000 for three street crime (S( Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Improvement IMonth I June Fund /Department Number 407 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 408,990 129,108 129,108 126,415 279,882 32% Charges for Services - - - - - 0% Interest Earnings 100 85 15 15 85% Bond Proceeds - - - - 0% Donations - - - 0% Other Income 25,000 5,900 25,000 0% Transfers In - - - - - 0% Total Revenue 434,090 129,108 129,193 132,330 304,897 30% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 367,575 184,875 290,503 182,700 50% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 367,575 - 184,875 290,503 182,700 50% Net 66,515 129,108 (55,682) (158,173) 122,197 Cash Balance 42,038 (107,413) Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: Revenue is this fund includes $150,000 in hotel /motel taxes and $258,990 in cigarette taxes from other units of government. The hotel /motel tax distribution is usually received in August and the cigarette tax allocation is usually received in June and December. In 2013, this fund is used to pay 75% of the 2011 Century Center Refunding bonds (paid 100% in 2012). Payments on the Century Center bond are due in February and August. Because of timing of revenue and expenditures, this fund will often have a negative cash balance during the year. Cigarette tax revenue in the amount of $129,108.07 was received on June 10, 2013, which is approximately 50% of the 2013 budgeted revenue amount. Explain Significant Spending on Capital Projects Below: None Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Major Moves Construction IMonth I June Fund /Department Number 412 1 Date Updated 7/12/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 54,000 3,527 17,072 27,219 36,928 32% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 474,662 237,331 41,442 237,331 50% Transfers In - - - - - 0% Total Revenue 528,662 3,527 254,403 68,661 274,259 48% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 3,395,846 579,715 892,516 583,801 1,520,770 982,559 71% Transfers Out - - - - - - 0% Total Expenditures 3,395,846 579,715 892,516 583,801 1,520,770 982,559 71% Net (2,867,184) (576,189) (638,113) (515,140) (1,520,770) (708,301) Cash Balance 7,258,584 8,809,214 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Initial funding for the Major Moves fund in the amount of $12,823,151 was received from the State of Indiana on September 15, 2006. The money was derived from the State lease of the 1 -80 tollroad to a private company. This fund has been used in the past to provide seed money for economic development projects at Douglas Road, Eddy Street Commons, and the Triangle Development near Notre Dame. The amounts advanced for these projects are being repaid by the respective tax increment financing (TIF) funds as per formal amortization schedules. The amounts outstanding were $941,728 (Douglas Road) and $5,068,653 (Eddy Street /Triangle) at April 30, 2013. The revenues are due to sunset in 2015. Explain Significant Spending on Capital Projects Below: DLZ for Olive /Sample Overpass: 174,454 DLZ for 2 -way streets feasibility: 91,530 HRP for Triangle neighborhood: 53,196 INDOT US 31 Utility Relocation $573,335 in June Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center Capital Fund /Department Number 416 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 39,241 61% 1,248 Grants /Intergovernmental - - - Charges for Services 100,000 1,164 60,759 Interest Earnings 1,500 184 863 Bond Proceeds - - - Donations - - - 0% Other Income 17,644 31% 9,036 4,266 Transfers In - - - Total Revenue 101,500 1,348 61,622 Expenditures - 0% 158,804 30,275 Personnel - - - Supplies 25,500 17,224 1,243 Services 20,970 11,945 Debt Service - - Capital 26,196 6,550 Transfers Out - - Total Expenditures 72,666 - 19,738 Net 28,834 1,348 41,885 Cash Balance 438,152 Staffing Full Time N/A N/A N/A Part-Time /Season al/Tem porary N/A N/A N/A Total r=xpiam aigmucam mevenue, cxpenonure ano atarnng ,- nangesivanances rseiow: Summwe months are "slow" months. rxpiam oignincam openaing on t apnai rrojects t5eiow: During 2012, Fund 416 was used to pay for major upgrades throughout the building: replaced all of the windows floor) and Rotunda / Mezzanine (second floor), remodelled Restrooms at the Bistro level. Form 3 0% 0% 0% 0% 56,496 39,241 61% 1,248 637 58% - - 0% 0% 0% 0% 57,745 39,878 61% - - - 0% 1,492 6,613 17,644 31% 9,036 4,266 4,759 77% - - - 0% 148,276 19,396 250 99% - - - 0% 158,804 30,275 1 22,653 69% 101,060) (30,275)1 17,224 379.724 rxpiam oignincam openaing on t apnai rrojects t5eiow: During 2012, Fund 416 was used to pay for major upgrades throughout the building: replaced all of the windows floor) and Rotunda / Mezzanine (second floor), remodelled Restrooms at the Bistro level. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community Revitalization Enhancement District Fund /Department Number 434 Month I June Date Updated 1 7/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes - 0% Other Taxes 650,000 0% Grants /Intergovernmental - 0% Charges for Services - - - Interest Earnings 1,000 42 342 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 651,000 42 342 Expenditures 0% Personnel - - - Supplies 836,975 4% Services - - Debt Service 873,949 36,975 Capital - - Transfers Out - - Total Expenditures 873,949 - 36,975 Net (222,949) 42 (36,633) Cash Balance 186,954 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Variance relates to change in interest cost on amortization schedule. Revenue not expected until October or November. Principal payment made in August. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 650,000 0% - 0% - - 0% 603 658 34% - - 0% 0% 0% 0% 603 650,658 0% - - 0% 0% 0% 51,777 836,975 4% - - 0% - - 0% 51,777 836,975 4% 51.1741 (186.317) rxpiam aigmricanr mevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Variance relates to change in interest cost on amortization schedule. Revenue not expected until October or November. Principal payment made in August. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Historic Preservation JMonth I June Fund /Department Number 450 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 125 28 129 141 (4) 103% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 16,000 1,293 5,396 4,691 10,604 34% Transfers In - - - - - 0% Total Revenue 16,125 1,321 5,525 4,832 10,600 34% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - 0% Net 16,125 1,321 5,525 4,832 10,600 Cash Balance 63,829 51,023 Staffing Full Time N/A N/A N/A Part-Time /Season al/Tem porary N/A N/A N/A Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais. No capital projects are planned for 2013. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Capital Fund /Department Number 677 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% 0% Property Taxes 0% 0% Local Income Taxes 0% 2,958 34% Other Taxes 0% - 0% Grants /Intergovernmental 0% - 0% Charges for Services - - - Interest Earnings 4,500 315 1,542 Bond Proceeds - - - Donations 0% - - Other Income 42 42 Transfers In - - - Total Revenue 4,500 357 1,584 Expenditures Personnel - - - Supplies 15,000 227 2,358 Services 164,322 3,408 23,073 Debt Service - - - Capital Transfers Out - - - Total Expenditures 179,322 3,635 25,431 Net (174,822) (3,278) (23,846) Cash Balance 695,240 Staffing Full Time - Part-Time /Season al/Tem porary Total 109.778 109.778 259,016 4 r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: The Hall of Fame Capital fund covers maintenance and utilitilies expense on the building incurred by the City, including costs of the building after the Hall of Fame ceased operations in South Bend at the end of 2012. rncam apenaing on t apnai rrojects neiow: penditures budgeted for 2013. Form 3 0% 0% 0% 0% 0% 2,958 34% - 0% - 0% (42) 0% - 0% 2,916 35% - 0% 12,642 16% 141,249 14% - 0% 0% 0% 153,892 14% /15097fi1 r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: The Hall of Fame Capital fund covers maintenance and utilitilies expense on the building incurred by the City, including costs of the building after the Hall of Fame ceased operations in South Bend at the end of 2012. rncam apenaing on t apnai rrojects neiow: penditures budgeted for 2013. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Consolidated Building Department Fund /Department Number 600 Month I June Date Updated 1 7/11/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 680,319 41% 150 Grants /Intergovernmental - - - Charges for Services 1,147,035 68,674 466,716 Interest Earnings 1,000 87 435 Bond Proceeds - - - Donations 382,489 13,263 515,545 - Other Income 10,055 64% 1,089 Transfers In - - - Total Revenue 1,148,035 68,761 468,240 Expenditures - 0% 430.196 16.786 Personnel 957,635 69,324 428,827 Supplies 28,079 4,105 15,058 Services 105,031 4,855 34,639 Debt Service 14,707 2,175 7,254 Capital 42,700 - - Transfers Out - - - Total Expenditures 1,148,152 80,459 485,778 Net (117) (11,698) (17,538) Cash Balance 186,311 Staffing Full Time 15.00 14.00 14.00 Part-Time /Season al/Tem porary - - - Total 15.00 14.00 14.00 r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: June's fees were slightly lower than previous year's; and reflects 7% drop in permits across the board. rncam apenaing on t apnai rrojects neiow: ccounts are set up for a new copier for the offic 765 to get the Inspectors nate Form 3 0% 0% 0% 0% 433,294 680,319 41% 150 565 44% - - 0% 0% (1,089) 0% - - 0% 433,444 679,795 41% 382,489 13,263 515,545 46% 12,186 2,966 10,055 64% 21,500 557 69,835 34% 4,350 - 7,453 49% - 42,700 0% 9,672 - 0% 430.196 16.786 645.588 44% 765 to get the Inspectors nate Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parking Garages Fund /Department Number 601 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 514,384 45% 2,521 Grants /Intergovernmental - - - Charges for Services 943,635 60,804 429,251 Interest Earnings 4,000 355 1,824 Bond Proceeds - - - Donations - - - Other Income 199,177 6,950 42,056 Transfers In - - - Total Revenue 1,146,812 68,109 473,131 Expenditures - 0% 578,396 6,017 Personnel - - - Supplies - - - Services 688,645 2,375 324,553 Debt Service - - - Capital 441,194 7,448 149,835 Transfers Out - - - Total Expenditures 1,129,839 9,823 474,388 Net 16,973 58,286 (1,257) Cash Balance 854,186 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Last year's capital projects were:upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane in Leighton. Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital are shown under Services line to show consistently with Redevelopment Retail and Blackthorn Golf Course. rncanr apenaing on t apnai rrojecrs neiow: ct underway. Form 3 0% 0% 0% 0% 446,555 514,384 45% 2,521 2,176 46% - - 0% - - 0% 66,767 157,121 21% - - 0% 515,843 673,681 41% - - 0% - - 0% 279,006 364,092 47% - - - 0% 299,390 6,017 285,342 35% - - - 0% 578,396 6,017 649,434 43% (62.553) (6.0171 24.247 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Last year's capital projects were:upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane in Leighton. Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital are shown under Services line to show consistently with Redevelopment Retail and Blackthorn Golf Course. rncanr apenaing on t apnai rrojecrs neiow: ct underway. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Operations IMonth I June Fund /Department Number 610 1 Date Updated 7/2/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 4,815,830 411,028 2,425,044 2,389,556 2,390,786 50% Interest Earnings 6,000 332 2,074 3,365 3,926 35% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 435,871 13,617 26,000 422,254 3% Transfers In - - - - - 0% Total Revenue 5,257,701 411,360 2,440,735 2,418,921 2,816,966 46% Expenditures Personnel 1,661,801 144,736 836,597 759,990 1,637 823,567 50% Supplies 241,565 27,662 128,950 129,002 74,347 38,268 84% Services 2,878,557 215,140 1,353,206 1,528,957 653,676 871,675 70% Debt Service - - - - - - 0% Capital - - - - 0% Transfers Out 784,061 - 514,339 135,000 - 269,722 66% Total Expenditures 5,565,984 387,538 2,833,091 2,552,949 729,660 2,003,233 64% Net (308,283) 23,822 (392,357) (134,028) (729,660)1 813,733 Cash Balance 763,059 1,032,184 Staffing Full Time 28.10 27.10 27.10 Part-Time /Season al/Tem porary 7.00 6.00 6.00 Total 35.10 33.10 33.10 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Service revenue is at expected levels for the first half of the year. Other Income should meet budgeted levels by year end. Fuel usage is pushing supplies toward a budget shortfall before year end. Vehicle repair costs are at 70% of budget at mid year; this trend does not appear to be tapering off, even with the ongoing aquisition of newer vehicles. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Capital Fund /Department Number 611 Month I June Date Updated 1 7/2/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 200 105 181 183 19 91% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 784,061 - 514,339 135,000 269,722 66% Total Revenue 784,261 105 514,520 135,183 269,741 66% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 734,061 45,454 324,702 135,893 - 409,359 44% Capital 50,000 - - 3,406 39,950 10,050 80% Transfers Out - - - - - - 0% Total Expenditures 784,061 45,454 324,702 139,299 39,950T 419,409 47% Net 200 (45,349) 189,818 (4,115) (39,950) (149,668) Cash Balance 189,927 11,706 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Debt Service payments increased in 2013 due to four new trucks, additional containers, and tag readers lease- purchased late in 2012. It appears that the $50K budget for a CNG fueling station will be less than adequate to complete the project. The final costs are not available yet, but any additional funding needed will have to be appropriated from Fund 610. rncanr apenaing on t apnai rrojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Operations IMonth I June Fund /Department Number 620 1 Date Updated 7.11.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 14,526,748 1,471,180 6,900,816 6,700,468 7,625,932 48% Interest Earnings 9,000 756 3,416 5,164 5,584 38% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 135,500 42,638 87,113 18,948 48,387 64% Transfers In 16,500 1,918 8,089 40,145 8,411 49% Total Revenue 14,687,748 1,516,492 6,999,434 6,764,725 7,688,314 48% Expenditures Personnel 4,434,851 330,278 2,056,058 2,047,845 13,409 2,365,384 47% Supplies 1,107,134 83,103 441,955 358,743 99,541 565,638 49% Services 5,037,006 363,070 1,801,240 1,637,973 271,811 2,963,955 41% Debt Service 58,732 432 2,592 2,592 39 56,101 4% Capital - - - - - - 0% Transfers Out 4,158,224 352,894 2,058,350 2,318,517 - 2,099,874 50% Total Expenditures 14,795,947 1,129,777 6,360,195 6,365,670 384,800 8,050,952 46% Net (108,199) 386,715 639,239 399,055 (384,800) (362,638) Cash Balance 2,059,602 1,830,545 Staffing Full Time 72.05 69.05 69.05 Part-Time /Season al/Tem porary 3.00 3.50 3.50 Total 75.05 72.55 72.55 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Year to date revenues for metered water sold to customers continue to remain at 2% above 2012. Other income is significantly higher due to scrap metal from retired water meters. Items previously purchased in the capital fund have contributed to the increase in the Supplies. Outside service activity has increased for general maintenance work, leak detection, and special water testing requirements. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Capital Fund /Department Number 622 Month I June Date Updated 1 7.11.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 14,000 1,848 8,928 3,722 5,072 64% Bond Proceeds - - - - - 0% Donations - 0% Other Income 585,516 0% Transfers In - - - 279,599 0% Total Revenue 14,000 1,848 8,928 868,837 5,072 64% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 26,050 2,400 14,050 22,550 12,000 100% Debt Service - - - - - 0% Capital 1,190,742 176,810 193,139 745,623 185,648 811,955 32% Transfers Out - - - - - - 0% Total Expenditures 1,216,792 179,210 207,189 768,173 197,648 1 811,955 1 33% Net (1,202,792) (177,362) (198,261) 100,664 (197,648) (806,883) Cash Balance 1 3,947,056 1,517,584 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano oramng %,nangesivanances aeiow: Prior year to date revenue reflects reimbursement monies ($585,516) from the 2012 revenue bond proceeds for previously purchased water meters. Current year reduction in spending is due to change in capitalization practice with most budgeted items being accounted for in the O & M Fund. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Capital Fund /Department Number 623 Month I June Date Updated 1 7.11.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 18,000 2,120 11,675 338 6,325 65% Bond Proceeds - - - 8,345,333 - 0% Donations - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 18,000 2,120 11,675 8,345,671 6,325 65% Expenditures Personnel - - - - - - 0% Supplies 274,908 658,786 649,435 (924,343) 0% Services - - - 0% Debt Service - - - - - 0% Capital 4,826,536 34,170 910,275 150,952 156,157 3,760,104 22% Transfers Out - - - - - - 0% Total Expenditures 4,826,536 34,170 1,185,183 809,738 805,592T 2,835,761 41% Net (4,808,536) (32,050) (1,173,508) 7,535,933 (805,592) (2,829,436) Cash Balance 4,629,328 7,682,747 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- nangesivanances aeiow: A water meter supply budget request is included in the 2013 Mid -Year Budget Transfer. Also a $320,700 capital expenditure reclassification will occur next month . Both will reflect a water supply budget/expenditure of $1,245,043. rncanr apenaing on t apnai rrojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Customer Deposit Fund /Department Number 624 Month I June Date Updated 1 7.11.13 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 4,091 Grants /Intergovernmental 49% - - Charges for Services - - - Interest Earnings 6,100 642 3,017 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,100 642 3,017 Expenditures 943 76% 4,091 Personnel - - - Supplies 2.140 Services Debt Service Capital - - - Transfers Out 4,000 642 3,057 Total Expenditures 4,000 642 3,057 Net 2,100 - (40) Cash Balance 1,435,625 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Minimal change in customer meter deposit fund. rncam apenaing on t apnai r-rojecis rseiow: 1 Form 3 0% 0% 0% 0% 0% 4,091 3,083 49% - - 0% 0% 0% 0% 4,091 3,083 49% - - 0% 0% 0% 0% 0% 4,091 943 76% 4,091 943 76% 2.140 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Sinking Fund /Department Number 625 Month I June Date Updated 1 7.11.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 5,000 367 693 2,390 4,307 14% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 2,103,381 170,953 1,025,718 799,998 1,077,663 49% Total Revenue 2,108,381 171,320 1,026,411 802,388 1,081,970 49% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 2,103,381 408,200 409,350 350,454 1,694,031 19% Capital - - - - - 0% Transfers Out 5,000 367 693 2,390 4,307 14% Total Expenditures 2,108,381 408,567 410,043 352,844 1,698,338 19% Net (237,247) 616,368 449,544 (616,368) Cash Balance 621,004 458,938 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmucam Kevenue, r-xpenaicure ano acarnng ,- nangesivanances aeiow: The increase in the current year to date transfer in is predominantly due to an upcoming first principle installment due on the 2012 Revenue Bonds. rncam apenaing on t apnai r-rojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Reserve Fund /Department Number 626 Month I June Date Updated 1 7.11.13 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 1,343 Grants /Intergovernmental 51% - - Charges for Services - - - Interest Earnings 5,700 632 2,886 Bond Proceeds - - - Donations - - - Other Income 0% Transfers In 307,809 17,462 144,447 Total Revenue 313,509 18,094 147,333 Expenditures 0% Personnel - - - Supplies 153,739 166,176 Services Debt Service Capital Transfers Out Total Expenditures - Net 313,509 18,094 147,333 Cash Balance 1,459,555 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmucam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: The higher year to date cash balance is attributed to the additional debt service reserve requirement for the Revenue Bonds of 2012. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 1,343 2,814 51% - - 0% - 0% 0% 152,396 163,362 47% 153,739 166,176 47% - - 0% 0% 0% 0% 0% 0% 0% 153,739 166,176 580.141 rxpiam aigmucam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: The higher year to date cash balance is attributed to the additional debt service reserve requirement for the Revenue Bonds of 2012. rncam apenaing on t apnai r-rojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Reserve Operations & Maintenance Fund /Department Number 629 Month I June Date Updated 1 7.11.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 7,500 910 4,339 5,787 3,161 58% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 45,301 - 45,301 121,426 - 100% Total Revenue 52,801 910 49,640 127,213 3,161 94% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,500 910 4,339 5,787 3,161 58% Total Expenditures 7,500 910 4,339 5,787 3,161 58% Net 45,301 - 45,301 121,426 Cash Balance 2,031,532 1,986,231 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Current year to date transfer in is to satisfy the 16.7% O& M Reserve Requirement for 2013. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Repair Insurance jMonth I June 2013 Fund /Department Number 640 1 Date Updated 7/17/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 548,000 45,900 273,365 271,619 274,635 50% Interest Earnings 1,200 550 2,564 2,850 (1,364) 214% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 549,200 46,449 275,928 274,469 273,272 50% Expenditures Personnel 117,515 8,757 55,406 34,421 62,109 47% Supplies 16,771 2,407 3,472 19,686 2,616 10,684 36% Services 393,083 15,829 115,013 100,079 278,070 29% Debt Service 28,475 14,218 - 14,257 50% Capital - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 555,844 26,994 188,108 154,185 2,616 365,120 34% Net (6,644) 19,456 87,820 120,284 (2,616) (91,849) Cash Balance 1,245,860 1,039,867 Staffing Full Time 1.30 1.30 1.30 Part-Time /Season al/Tem porary - - - Total 1.30 1.30 1.30 Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: Increase in year to date actual versus ytd 2012 is due to the approval of stand -by pay for sewer personnel who are on 24 hour rotating on -call status for after -hours sewer calls. Explain Significant Spending on Capital Projects Below: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Operations IMonth I June Fund /Department Number 641 1 Date Updated 7/9/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 33,083,547 2,700,171 15,447,701 15,433,214 17,635,846 47% Interest Earnings 12,000 2,048 8,972 8,979 3,028 75% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 18,000 488 23,338 40,411 (5,338) 130% Transfers In 18,000 1,475 10,359 68,811 7,641 58% Total Revenue 33,131,547 2,704,181 15,490,370 15,551,416 17,641,177 47% Expenditures Personnel 6,750,288 493,396 3,154,239 2,752,832 2,889 3,593,160 47% Supplies 2,117,515 220,992 813,441 709,147 515,106 788,968 63% Services 9,639,925 832,316 5,317,364 5,098,834 1,554,829 2,767,733 71% Debt Service 314,896 110 133,380 41,574 - 181,516 42% Capital - - - - - 0% Transfers Out 16,159,614 774,514 5,020,395 5,627,479 - 11,139,219 31% Total Expenditures 34,982,238 2,321,328 14,438,818 14,229,866 2,072,824 18,470,597 47% Net (1,850,691) 382,853 1,051,553 1,321,550 (2,072,824) (829,420) Cash Balance 5,048,757 3,521,563 Staffing Full Time 96.80 95.80 95.80 Part-Time /Season al/Tem porary 13.28 7.58 7.58 Total 110.08 103.38 103.38 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Fund is in good shape overall, with no significant variances to report at the close of the first half of 2013. Explain Significant Spending on Capital Projects Below: Capital spending for Sewage Works is in Fund 642. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Capital Fund /Department Number 642 Month I June Date Updated 1 7/2/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 60,000 3,541 18,188 27,687 41,812 30% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 4,500,000 - - 1,264,632 4,500,000 0% Total Revenue 4,560,000 3,541 18,188 1,292,319 4,541,812 0% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 335,200 14,947 79,814 255,386 100% Debt Service - - - - - 0% Capital 11,438,873 685,751 1,623,919 2,404,093 7,170,415 2,644,539 77% Transfers Out - - - - - - 0% Total Expenditures 11,774,073 700,698 1,703,734 2,404,093 7,425,800 1 2,644,539 1 78% Net (7,214,073) (697,157) (1,685,546) (1,111,774) (7,425,800)1 1,897,274 Cash Balance 1 7,177,563 8,661,520 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricant mevenue, cxpenonure ano atarrmg i,nangesivanances rseiow: 2013 Budgeted "transfers in" of funds for Capital spending will not be done until current cash balance in fund is nearly depleted. rx iam ai nincam openaing on t a nai rro ects neiow: Year to date, Michigan St. Lift Station replacement $403K, Automation of DO Controls at WWTP $190K, Engineering work on upcoming projects $54K, Site improvement work at Organic Resources $31 K, Completion of Triangle Neighborhood infrastructure $41 K, Work on 27th St Lift Station $20K, Pumps at WWTP $75K, Primary Clarifier Rehab $14K, and trenching safety equipment at Sewers $16K. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Reserve Operations & Maint. Fund /Department Number 643 Month I June Date Updated 1 7/2/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 9,308 Grants /Intergovernmental 38% - - Charges for Services - - - Interest Earnings 18,000 1,475 6,836 Bond Proceeds - - - Donations - 0% Other Income - 0% - Transfers In 109,098 - 200,296 Total Revenue 127,098 1,475 207,131 Expenditures 11,164 38% 68,811 Personnel - - - Supplies 59.5031 1 191.1981 Services Debt Service Capital - - - Transfers Out 18,000 1,475 6,836 Total Expenditures 18,000 1,475 6,836 Net 109,098 - 200,296 Cash Balance 3,292,600 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Amount transferred in from Fund 641 was to bring O &M reserve account balance equal to two months budgeted O &M expense. 'Budgeted" transfers in will be adjusted with the mid -year transfers & appropriations. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 9,308 11,164 38% - - 0% 0% 0% - 91,198 184% 9,308 80,033 163% - 0% 0% 0% 0% - 0% 68,811 11,164 38% 68,811 11,164 38% 59.5031 1 191.1981 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Amount transferred in from Fund 641 was to bring O &M reserve account balance equal to two months budgeted O &M expense. 'Budgeted" transfers in will be adjusted with the mid -year transfers & appropriations. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2004/2006 IMonth I June Fund /Department Number 645 Date Updated 7/2/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 0% Expenditures Personnel 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures 0% Net Cash Balance 12 12 Staffing Full Time Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Bond is spent. The $12.43 cash balance in the fund needs to be transferred elsewhere so this fund number can be closed out. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2007 Fund /Department Number 647 Month I June Date Updated 1 7/2/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - - Interest Earnings 2 35 Bond Proceeds - - Donations 0% Other Income - Transfers In - - Total Revenue 2 35 Expenditures Personnel - - Supplies - - Services 19,017 13,616 Debt Service - - Capital 0% Transfers Out - - Total Expenditures 19,017 - 13,616 1 100% Net (19,017) 2 (13,581) Cash Balance 5,460 Staffing 0% Full Time - Part-Time /Season al/Tem porary 39.119 5.401 Total 100% rxpiam aigmucam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Bond is fully encumbered and should be closed out before the end of 2013. rncam apenaing on t apnai r-rojecis neiow: 27.735 Form 3 0% 0% 0% 0% 0% 155 (35) 0% - - 0% 0% 0% 0% 155 35 0% - - 0% - - - 0% 6,385 5,401 1 100% - - - 0% 32,734 0% 39.119 5.401 1 100% 27.735 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Sinking Fund /Department Number 649 Month I June Date Updated 1 7/2/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 6,387 Grants /Intergovernmental 54% - - Charges for Services - - - Interest Earnings 8,500 1,517 4,603 Bond Proceeds - - - Donations - - 0% Other Income - - - Transfers In 8,226,256 774,514 4,806,003 Total Revenue 8,234,756 776,031 4,810,606 Expenditures - 0% 1,782,938 Personnel - - - Supplies 2.336.203 (2.636.2841 Services - - Debt Service 8,723,149 2,662,715 Capital - - Transfers Out - - Total Expenditures 8,723,149 2,662,715 Net (488,393) 776,031 2,147,891 Cash Balance 2,983,936 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Monthly transfers in are mandatory, per bond covenants. 2013 Debt Service is higher than 2012 mainly due to costs associated with the refunding of the 2004 Bond and 1998 SRF Loans, and the first interest payment due on the 2012 Bond. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 6,387 3,897 54% - - 0% 0% 0% 4,112,754 3,420,253 58% 4,119,141 3,424,150 58% - - 0% 0% 0% 1,782,938 6,060,434 31% - - 0% - - 0% 1,782,938 6,060,434 31% 2.336.203 (2.636.2841 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Monthly transfers in are mandatory, per bond covenants. 2013 Debt Service is higher than 2012 mainly due to costs associated with the refunding of the 2004 Bond and 1998 SRF Loans, and the first interest payment due on the 2012 Bond. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Clay Sewage Fund /Department Number 650 Month I June Date Updated 1 7/3/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0 1 2 (1) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 0 1 2 1 0% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - 0% Net 0 1 2 (1) Cash Balance 698 695 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rncam apenaing on t apnai rrojects neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Bond 2007B Fund /Department Number 651 Month I June Date Updated 1 7/3/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services (64) - - Interest Earnings - 2 64 Bond Proceeds - - Donations 0% Other Income 0% Transfers In 64 - - Total Revenue - 2 64 Expenditures - 0% Personnel 0 - - Supplies - - Services 4,582 4,582 Debt Service - - Capital 34,930 31,402 Transfers Out - - Total Expenditures 39,512 - 35,983 Net (39,512) 2 (35,919) Cash Balance 3,639 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmucam mevenue, r-xpenaicure ano ararnng i,nangesivanances aeiow: Bond balance of $3,600 expected to be spent or encumbered before year end. rncam apenaing on t apnai r-rolecis neiow: Form 3 0% 0% 0% 0% 0% 483 (64) 0% - - 0% 0% 0% 0% 483 64 0% - - 0% - - 0% 27,211 0 100% - - 0% 145,687 3,528 90% - - 0% 172,898 3,529 91% 179_d151 13.5931 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Debt Service Reserve Fund /Department Number 653 Month I June Date Updated 1 7/3/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - 0% Interest Earnings 60,000 0% Bond Proceeds - 0% Donations 0% Other Income - - Transfers In 1,745,314 14,096 Total Revenue 1,805,314 14,096 Expenditures 0% Personnel - - Supplies (2,434,563) 0% Services - Debt Service 3,524 2,434,563 Capital (2,438,087) - Transfers Out 3,524 Total Expenditures - 2,438,087 Net 1,805,314 (2,423, 992) Cash Balance 7,286,825 Staffing Full Time - Part-Time /Season al/Tem porary Total 8 rxpiam aigmricanr mevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Debt Reserve, which is now held in a separate bank, is fully funded for existing debt. Interest earnings do not show up in Naviline; they are not budgeted for 2014. The debt service pay -out was part of the re- funding of the 2004 Bond and 1998 SRF Loan. A mid -year budget adjustment will be requested to cover this unanticipated activity. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 30,124 60,000 0% - - 0% 0% 0% 250,094 1,731,218 1 % 280,218 1,791,218 1% - - 0% 0% 0% (2,434,563) 0% 0% 3,524 0% (2,438,087) 0% 280.218 4.229.306 rxpiam aigmricanr mevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Debt Reserve, which is now held in a separate bank, is fully funded for existing debt. Interest earnings do not show up in Naviline; they are not budgeted for 2014. The debt service pay -out was part of the re- funding of the 2004 Bond and 1998 SRF Loan. A mid -year budget adjustment will be requested to cover this unanticipated activity. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2010 Fund /Department Number 658 Month I June Date Updated 1 7/3/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - Interest Earnings 17 202 Bond Proceeds - - Donations 0% Other Income 0% Transfers In - - Total Revenue 17 202 Expenditures - 0% Personnel - - Supplies - - - Services 112,089 24,521 99,796 Debt Service - - - Capital 1,144 99% Transfers Out - - - Total Expenditures 112,089 24,521 99,796 Net (112,089) (24,504) (99,595) Cash Balance 12,609 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Bond has been almost fully encumbered. It is scheduled to be spent by the end of the year. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 3,641 (202) 0% - - 0% 0% 0% 0% 3,641 202 0% - - 0% - - - 0% 271,873 11,148 1,144 99% - - - 0% 1,209,535 0% - 0% 1,481,408 11,148 1,144 99% 1.477.7671 (11.148) (1.3461 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2011 Fund /Department Number 659 Month I June Date Updated 1 7/8/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 60,000 3,885 20,114 58,346 39,886 34% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 3,885 20,114 58,346 39,886 34% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 425,228 23,542 229,090 439 28,853 167,285 61% Debt Service - - - - - - 0% Capital 10,271,492 12,994 1,317,197 774,076 558,712 8,395,583 18% Transfers Out - - - - - - 0% Total Expenditures 10,696,720 36,536 1,546,287 774,516 587,564T 8,562,868 20% Net (10,636,720) (32,650) (1,526,173) (716,169) (587,564)1 (8,522,983) Cash Balance 8,640,337 19,019,626 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rxpiam oignincam openaing on t apnai rrojects neiow: Year to date, East Bank Sewer Sep, Phase 2 $608K, East Bank Sewer Sep, Phase 3 $532K, LaSalle School area Sewer Sep, Phase 3 $92K, East Bank Sewer Sep, Phase 4 $84K, and Southwood Sewer Sep $143K. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2012 jMonth I June Fund /Department Number 661 Date Updated Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 60,000 10,366 38,108 21,892 64% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 10,366 38,108 21,892 64% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service - - 104,981 - (104,981) 0% Capital 19,160,000 335,748 493,001 4,663,264 14,003,735 27% Transfers Out - - - - - 0% Total Expenditures 19,160,000 335,748 597,982 4,663,264 13,898,754 27% Net (19,100,000) (325,382) (559,874) (4,663,264) (13,876,862) Cash Balance 22,687,014 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Bond closed in late December 2012. Explain Significant Spending on Capital Projects Below: Selge Construction for East Bank Sewer Separation Phase 4. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2013 Fund /Department Number 663 Month I June Date Updated 1 7/8/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 21,200,000 21,200,000 0% Donations - - 0% Other Income 0% Transfers In 0% Total Revenue 21,200,000 21,200,000 0% Expenditures Personnel - - 0% Supplies - - 0% Services 400,000 400,000 0% Debt Service - - 0% Capital - - 0% Transfers Out 1,700,000 1,700,000 0% Total Expenditures 2,100,000 2,100,000 0% Net 19,100,000 19,100,000 Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No activity yet. Bond should close in late November or December, 2013. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 2013A Cost of Issuance Fund IMonth I June Fund /Department Number 664 Date Updated 7/8/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 85,740 (85,740) 0% Donations - 0% Other Income 0% Transfers In - 0% Total Revenue 85,740 85,740 0% Expenditures Personnel - 0% Supplies 0% Services - - 0% Debt Service 45,314 81,064 (81,064) 0% Capital - - 0% Transfers Out - - 0% Total Expenditures 45,314 81,064 i (81,064) 0% Net (45,314) 4,676 (4,676) Cash Balance 4,676 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: Year to date revenue shown came from the re- funding of the 2004 Sewer bond and 1998 SRF Loan to pay issuance costs related to the bond re- funding. Explain Significant Spending on Capital Projects Below: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Century Center IMonth I June Fund /Department Number 670 1 Date Updated 7/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 1,313,436 656,718 1,313,436 1,313,436 100% Grants /Intergovernmental - - - - 0% Charges for Services 1,476,332 98,380 625,712 622,038 850,620 42% Interest Earnings 360 - 228 142 132 63% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 145,578 1,024 46,965 52,087 98,613 32% Transfers In - - - - - 0% Total Revenue 2,935,706 756,122 1,986,341 1,987,704 949,365 68% Expenditures Personnel 1,650,627 162,703 862,128 752,840 788,499 52% Supplies 54,875 3,297 936 26,168 53,939 2% Services 899,905 135,804 539,311 428,336 360,594 60% Debt Service 1,300 - - - 1,300 0% Capital 329,000 - 329,000 0% Transfers Out - - - 1,344,057 - 0% Total Expenditures 2,935,707 301,804 1,402,375 2,551,402 1,533,332 48% Net (1) 454,317 583,966 (563,698) (583,967) Cash Balance 1,509,401 1,362,541 Staffing Full Time 24.00 - - Part-Time /Season al/Tem porary 6.00 Total 30.00 Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: SMG will assume management of Century Center effective 1 July 2013. One of their contractual duties is to reduce the operating deficit in the fund. Covered by hotel /motel tax revenue. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Century Center Capital Fund /Department Number 671 Month I June Date Updated 1 7/17/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - - Grants /Intergovernmental 100,000 100,000 Charges for Services - - - Interest Earnings 500 46 135 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100,500 46 100,135 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out Total Expenditures - - - 1,309.787 Net 100,500 46 100,135 Cash Balance 1,375,012 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano acarnng %,nangesivanances aeiow: The Century Center Capital fund receives an annual transfer of PSDA tax money in the amount of $100,000 per year. The Century Center Board of Managers has not approved a 2013 capital budget in this fund. Explain Significant Spending on Capital Projects Below: The Century Center Board of Managers has not approved a capital budget in this fund for 2013. Form 3 0% 0% - 0% 100,000 100% - 0% 214 365 27% - - 0% 0% - 0% 1,344,057 0% 1,444,272 365 100% - - 0% 0% 0% - 0% 134,485 0% - 0% 134,485 0% 1,309,787 365 1,309.787 rxpiam aignmcam Kevenue, r-xpenaicure ano acarnng %,nangesivanances aeiow: The Century Center Capital fund receives an annual transfer of PSDA tax money in the amount of $100,000 per year. The Century Center Board of Managers has not approved a 2013 capital budget in this fund. Explain Significant Spending on Capital Projects Below: The Century Center Board of Managers has not approved a capital budget in this fund for 2013. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Central Services IMonth I June Fund /Department Number 222 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 7,891,203 557,739 3,683,957 3,422,505 4,207,246 47% Interest Earnings 1,500 491 2,154 2,810 (654) 144% Bond Proceeds - - 0% Donations - 18,750 0% Other Income 30,000 2,397 70,843 17,854 (40,843) 236% Transfers In - - - - - 0% Total Revenue 7,922,703 560,627 3,756,954 3,461,919 4,165,749 47% Expenditures Personnel 2,813,983 186,282 1,258,012 1,210,054 1,555,971 45% Supplies 165,665 (26,285) 77,827 67,588 42,880 44,958 73% Services 4,746,899 201,448 2,321,553 2,006,342 2,206,120 219,226 95% Debt Service 3700 6,275 3,038 3,477 3,248 (11) 100% Capital 246,607 24,817 72,473 45,352 176,438 28% Transfers Out - - 0% Total Expenditures 7,979,429 361,445 3,685,247 3,359,934 2,297,600 1,996,582 75% Net (56,726) 199,182 71,707 101,985 (2,297,600)1 2,169,167 Cash Balance 1,123,897 1,174,286 Staffing Full Time 44.00 41.00 39.00 Part-Time /Season al/Tem porary 1.00 - 1.00 Total 45.00 41.00 40.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Supplies -- allocation for Printshop increases from $27 to $149. Accts 2312 & 2398 are not budgeted, tool acct 2320 was used for a capital purchase from 2013 that monies will have to be transferred midyear. Natural Gas utilities were higher TY vs. LY. The encumbrance amount is high due to blanket PO's issued to AEP and Nipsco for city -wide utility costs paid from this fund and charged back to departments. Revenue -- Energy Dept.- - reclass of revenue from 101 General Fund to Fund 222 -0616. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Liability Insurance Fund /Department Number 226 Month I June Date Updated 1 7/22/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 1,494,288 50% 13,713 Grants /Intergovernmental - - - Charges for Services 2,988,576 249,048 1,494,288 Interest Earnings 26,000 2,522 11,646 Bond Proceeds - - - Donations - 99,157 - Other Income 18,500 38% 295 Transfers In - - - Total Revenue 3,033,076 251,570 1,506,228 Expenditures - 0% 1.005.029 25.258 Personnel 179,100 9,204 79,943 Supplies 22,356 413 7,269 Services 2,689,771 59,091 940,365 Debt Service - - - Capital 24,700 853 Transfers Out - - - Total Expenditures 2,915,927 68,708 1,028,430 Net 117,149 182,862 477,799 Cash Balance 5,723,210 Staffing Full Time 3.00 3.00 3.00 Part-Time /Season al/Tem porary - - - Total 3.00 3.00 3.00 998 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: The larges component of the services category is for liability and property claims paid which are 42% of the 2013 budget at June 30, 2013. Revenue is derived from allocations to other City departments and these amounts are posted monthly to the accounts. The cost of operating the Safety & Risk department is 47% of the budget at June 30, 2013. rncanr apenaing on t apnai rrojecrs neiow: d capital is for computeres and a new vehicle. Form 3 0% 0% 0% 0% 1,459,452 1,494,288 50% 13,713 14,354 45% - - 0% - - 0% 14,507 18,205 2% - - 0% 1,487,672 1,526,848 50% 79,945 99,157 45% 7,609 1,278 13,809 38% 917,475 1,545 1,747,861 35% - - - 0% 22,435 1,412 94% - - - 0% 1.005.029 25.258 1 1.862.240 1 36% 998 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: The larges component of the services category is for liability and property claims paid which are 42% of the 2013 budget at June 30, 2013. Revenue is derived from allocations to other City departments and these amounts are posted monthly to the accounts. The cost of operating the Safety & Risk department is 47% of the budget at June 30, 2013. rncanr apenaing on t apnai rrojecrs neiow: d capital is for computeres and a new vehicle. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Take Home Vehicle Police Fund /Department Number 278 Month I June Date Updated 1 7/19/2013 Current Current Current Prior Property Taxes Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 2,000 197 889 Bond Proceeds - - - Donations - - - Other Income 127,400 9,333 61,773 Transfers In - - - Total Revenue 129,400 9,530 62,662 Expenditures Personnel - - - Supplies 63,700 Services 40,000 Debt Service - Capital Transfers Out - Total Expenditures 103,700 - - Net 25,700 9,530 62,662 Cash Balance 454,468 Staffing Full Time - Part-Time /Season al/Tem porary Total 1,068 63,387 4,085 L li 0% 0% 0% 0% 0% 1,111 44% - 0% - 0% 65,627 48% - 0% 66,738 48% - 0% 63,700 0% 40,000 0% - 0% 0% 0% rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund charges police officers for liability insurance and gasoline costs through payroll deduction. No expenditures for vehicle claims or gasoline charges have been paid so far in 2013.The cash reserves in this fund have been increasing in recent years and are expected to increase during 2013. Claims have been minimal in this fund since it was created. Gasoline charges of $63,700.00 will be deducted by Central Services during July 2013 to cover take home vehicle gasoline for fiscal 2013. This fund is classified as an Internal Service Fund for financial reporting. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Self- Funded Employee Benefits Fund /Department Number 711 Month I June Date Updated 1 7/12/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental - - - - - 0% Charges for Services 11,937,800 1,001,833 6,002,334 5,454,935 5,935,466 50% Interest Earnings 40,600 3,430 16,201 26,189 24,399 40% Bond Proceeds - - - - - 0% Donations - 0% Other Income 210,498 86 (210,498) 0% Transfers In - - - - - 0% Total Revenue 11,978,400 1,005,264 6,229,033 5,481,209 5,749,367 52% Expenditures Personnel - - - 447 - 0% Supplies 24,444 879 4,408 6,139 - 20,036 18% Services 485,085 34,763 287,047 135,247 293 197,745 59% Insurance 12,839,300 1,160,419 6,020,141 5,883,797 6,819,159 47% Debt Service - - - - - - 0% Capital - 0% Transfers Out - - - 90,378 - - 0% Total Expenditures 13,348,829 1,196,061 6,311,595 6,116,007 293 7,036,941 47% Cash Balance 7,345,628 8 Staffing Full Time - Part-Time /Seasonal/Tem porary Total txpiam ai nincam rcevenue, expenanure ana biamng cnangesnrariances below: Medical claims paid so far are in line with the budget. Wellness costs have been broken out between supplies and contractual for 2013. Typically, a large amount of medical claims are paid in the last quarter of the year. May 2013: HRG settlement check received, $210,408. BT to be initiated in July Explain Significant Spending on Capital Projects Below: None Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Unemployment Compensation IMonth I June Fund /Department Number 713 1 Date Updated 7/22/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 341,250 21,328 156,406 137,470 184,844 46% Interest Earnings 200 80 249 67 (49) 124% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 341,450 21,408 156,655 137,537 184,795 46% Expenditures Personnel 262,963 4,732 36,791 120,606 226,172 14% Supplies - - - - - 0% Services 4,284 357 2,142 2,844 2,142 50% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 267,247 5,089 38,933 123,450 228,314 15% Net 74,203 16,320 117,722 14,087 (43,519) Cash Balance 190,288 4,678 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund charges an allocation of 1 % of payroll to most departments to cover the cost of unemployment claims paid. The cost of claims paid has been low for 2013 and less than the allocation amount. Effective April 1, 2013, the allocation amount was reduced to .75% of payroll to reduce the costs paid by departments. For the 2014 budget, the rate charged to departments will be reduced to .50% due to favorable claims history and increasing cash reserves. At June 30, 2013, claims paid on behalf of former Parks & Recreation department employees was $29,471, or 80% of total claims paid. Due to continuing low claims paid, the rate to departments will be reduced to .5% of payroll beginning in July, 2013. Explain Significant Spending on Capital Projects Below: None Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Firefighters Pension IMonth I June Fund /Department Number 701 1 Date Updated 7/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 5,035,292 2,517,646 2,517,646 2,616,693 2,517,646 50% Charges for Services - - - - - 0% Interest Earnings 4,987 1,636 2,466 3,351 33% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 5,040,279 2,517,646 2,519,282 2,619,159 2,520,997 50% Expenditures Personnel 5,894,925 444,956 2,756,253 2,881,097 3,138,672 47% Supplies 200 - - 69 200 0% Services 4,903 81 588 570 4,315 12% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 5,900,028 445,037 2,756,841 2,881,736 3,143,187 47% Net (859,749) 2,072,609 (237,559) (262,577) (622,190) Cash Balance 1,110,305 1,453,984 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid and reported in the previous year. Per an INPERS letter dated June 3, 2013, the state pension relief payments will be $2,517,646.17 each on July 1, 2013 and October 2, 2013. The projected cash balance in this fund is $819,988.57 at December 31, 2013, a projected decrease of $527,875.84 during the year. The pension relief payments do not cover retiree insurance premiums paid by the fund. Explain Significant Spending on Capital Projects Below: No capital expenditures are purchased through this account. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Pension IMonth I June Fund /Department Number 702 1 Date Updated 7/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 5,863,697 2,931,849 2,931,849 3,365,810 2,931,848 50% Charges for Services - - - - - 0% Interest Earnings 6,000 46 3,190 3,368 2,810 53% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 4,000 1,111 3,568 2,889 28% Transfers In - - - - - 0% Total Revenue 5,873,697 2,931,894 2,936,150 3,372,747 2,937,547 50% Expenditures Personnel 6,922,721 541,875 3,255,069 3,321,574 3,667,652 47% Supplies 1,100 - 642 663 458 58% Services 5,312 165 901 553 4,411 17% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 528 0% Total Expenditures 6,929,133 542,040 3,256,612 3,323,318 3,672,521 47% Net (1,055,436) 2,389,854 (320,462) 49,428 (734,974) Cash Balance 1,988,164 2,213,293 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The Police Pension fund receives pension relief distributions from the State of Indiana to reimurse the City for pension costs paid and reported in the previous fiscal year. Per an INPERS letter dated June 3, 2013, the state pension relief payments will be $2,931,848.71 each on July 1, 2013 and October 2, 2013. The projected cash balance in the fund is $1,544,07.43 at December 31, 2013, a decrease of $764,618.46 during the year. The pension relief payments do not cover retiree health insurance premiums paid by the fund. Explain Significant Spending on Capital Projects Below: No capital expenditures are paid from this fund. Form 3 11 Y Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF Revenue - Airport JMonth I June Fund /Department Number 324 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 11,200,000 7,111,555 7,111,555 6,111,685 4,088,445 63% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 84,612 7,068 35,785 49,182 48,827 42% Bond Proceeds - - - - - 0% Donations 65,000 - 65,000 - - 100% Other Income 2,309,640 1,763 2,241,322 244,281 68,318 97% Transfers In 281,000 465 278,205 6,403 2,795 99% Total Revenue 13,940,252 7,120,851 9,731,867 6,411,551 4,208,385 70% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 5,850,265 74,958 934,210 2,971,502 802,177 4,113,878 30% Debt Service 3,476,441 83,256 1,545,058 1,504,892 - 1,931,383 44% Capital 15,917,886 104,486 3,010,072 5,150,173 454,090 12,453,724 22% Transfers Out - - - - - - 0% Total Expenditures 25,244,592 262,700 5,489,340 9,626,567 1,256,267 1 18,498,985 1 27% Net (11,304,340) 6,858,151 4,242,527 (3,215,016) (1,256,267) (14,290,600) Cash Balance 22,463,900 19,113,225 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Revenue variance due to one time payment from AJ Wright of $2 M received in April along with Blackthorn debt service paid off in 2013 and reserve amount returned to this fund. While one can find usefulness in reviewing revenue trends in TIF funds from one year to the next, because projects change wildly from one year to the next, it is less meaningful to examine year to date expenditures against the prior year to date. Major projects carried out in 2012 were: Ignition Park Infrastructure; Data Realty; final demolition of Underground Pipe & Valve; Mayflower Road Realignment & Improvements; the SB Animal Shelter reconstruction; Mayflower Trunk Sewer; continued acquisition in Ignition Park South and East; and the beginning expenditures of the Renaissance District. In 2013, the major projects thus far approved are: more acquisition in Ignition Park South and East; Bosch facility holding costs; and major expenditure on the Renaissance District project. Explain Significant Spending on Capital Projects Below: Capital projects thus far this year are: Renaissance District; and Ignition Park South & East acquisitions. Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Tax Incremental Financing TIF) - Downtown JMonth I June Fund /Department Number 420 1 Date Updated 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 3,650,000 1,705,491 1,705,491 1,909,554 1,944,509 47% Local Income Taxes - - - - - 0% Other Taxes 398,500 198,500 200,500 200,000 50% Grants /Intergovernmental - - - - - 0% Charges for Services 34,000 3,639 16,207 24,499 17,793 48% Interest Earnings 59,993 4,675 34,373 15,313 25,620 57% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 520,761 50,809 220,753 337,737 300,008 42% Transfers In - 777 3,745 7,242 3,745 0% Total Revenue 4,663,254 1,765,391 2,179,069 2,494,845 2,484,185 47% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 609,952 47,408 226,204 530,976 227,526 156,222 74% Debt Service 2,880,922 283,333 1,440,376 897,117 - 1,440,546 50% Capital 1,811,228 (282,181) 37,401 3,211,599 73,665 1,700,162 6% Transfers Out - - - - - - 0% Total Expenditures 5,302,102 48,560 1,703,981 4,639,692 301,191 1 3,296,930 1 38% Net (638,848) 1,716,831 475,088 (2,144,847) (301,191) (812,745) Cash Balance 3,314,444 2,348,354 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: TIF funds are used to fund projects which vary widely from year to year, so no real trend is expected from one year to the next. Major projects undertaken in 2012 were: Century Center Island Improvements; Coveleski Improvements; Sidewalk Improvements outside First Bank Bldg; Demo of Michiana Lock & Key; Restrooms @ Morris Civic;and the Veteran's Clinic. Projects thus far committed in 2013 are:Century Center West Entrance; Studebaker Plaza; and Wayne Street Garage Facade improvements. Revenue variances: sold more property in 2012. Explain Significant Spending on Capital Projects Below: Capital projects thus far committed in 2013 are:Century Center West Entrance; Studebaker Plaza; and Wayne Street Garage Facade improvements. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - West Washington Fund /Department Number 422 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 440,000 264,690 264,690 225,083 175,310 60% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 4,000 158 857 2,630 3,143 21% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 444,000 264,848 265,547 227,713 178,453 60% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 10,565 1,678 5,772 914 7,973 25% Debt Service - - - - - - 0% Capital 658,250 27,484 134,192 144,732 206,805 317,253 52% Transfers Out - - - - - - 0% Total Expenditures 668,815 27,484 135,870 150,504 207,719T 325,226 51% Net (224,815) 237,364 129,677 77,209 (207,719) (146,773) Cash Balance 581,406 1,009,052 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam aigmricam Kevenue, r- xpenanure ano starring ,- nangesivanances rseiow: TIF projects vary widely from year to year so little can be gained by comparing expenditures from year to year. Major projects for 2012 were: Hansel Center and the beginning of Rushton Square. Major projects committed thus far in 2013 are: Completion of Rushton Square and Williams Streetscape. rncam apenaing on t apnai rrojects neiow: committed thus far in 2013 are: Completion c Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Retail & Leighton Plaza Fund /Department Number 425 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 232 Grants /Intergovernmental 37% - - Charges for Services - - - Interest Earnings 500 39 187 Bond Proceeds - - - Donations - - - Other Income 156,405 16,278 86,218 Transfers In - - - Total Revenue 156,905 16,317 86,405 Expenditures - 0% 77,231 Personnel - - - Supplies - - - Services 144,159 18,516 53,855 Debt Service - - - Capital 7,026 Transfers Out - - - Total Expenditures 151,185 18,516 53,855 Net 5,720 (2,199) 32,550 Cash Balance 127,944 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Operations under outside contract with CB Richard Ellis so all expenses except capital are shown under Services line, to show consistently with Parking Garages and Blackthorn Golf Course. rncanr apenaing on t apnai rrojecrs neiow: Form 3 0% 0% 0% 0% 0% 232 313 37% - - 0% - - 0% 67,221 70,187 55% - - 0% 67,453 70,500 55% - - 0% - - 0% 59,481 90,304 37% - - 0% 17,750 7,026 0% - - 0% 77,231 97,330 36% IQ 77R) 12R_R3nl rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Operations under outside contract with CB Richard Ellis so all expenses except capital are shown under Services line, to show consistently with Parking Garages and Blackthorn Golf Course. rncanr apenaing on t apnai rrojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Central Medical Service Area Fund /Department Number 426 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 1,720,000 613,185 613,185 876,401 1,106,815 36% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 10,000 1,507 7,809 9,692 2,191 78% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,730,000 614,692 620,994 886,093 1,109,006 36% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 294,171 22,871 43,187 143,224 211,984 39,000 87% Debt Service - - - - - - 0% Capital 4,476,373 88,200 585,837 400 342,389 3,548,147 21% Transfers Out - - - - - - 0% Total Expenditures 4,770,544 111,071 629,024 143,624 554,373T 3,587,147 25% Net (3,040,544) 503,621 (8,030) 742,469 (554,373) (2,478,141) Cash Balance 3,851,071 4,240,193 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: TIF projects vary widely from year to year and expenditures will not necessarily have any trend from one year to the next. Major projects in 2012 were: Memorial Campus Street Improvements; 400 Block N. Michigan Parking Lot; and Skyway Bridge /Building Improvements. Projects committed thus far in 2013: Completion of projects started in 2012. rncanr apenaing on t apnai r-rojecrs neiow: pitted thus far in 2013: Completion of projects started in Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Development Fund /Department Number 429 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 820,000 431,979 431,979 693,352 388,021 53% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 3,000 982 4,758 2,452 (1,758) 159% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 823,000 432,961 436,737 695,804 386,263 53% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 60,805 31,165 26,633 7,831 21,810 64% Debt Service - - - - - 0% Capital 2,328,190 2,328,190 0% Transfers Out - - 0% Total Expenditures 2,388,995 - 31,165 26,633 7,831 2,350,000 2% Net (1,565,995) 432,961 405,572 669,171 (7,831)1 (1,963,737) Cash Balance 2,625,195 1,571,247 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: TIF projects vary widely from year to year and will not show much trend when reviewing expenditures with prior year. Major projects in 2012 were: Eddy Street Corridor study; Demolition relation to AEP Easement; and 5 points utility study. Commitments thus far in 2013 are:completion of the items begun in 2012. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #1 JMonth I June Fund /Department Number 430 1 Date Updated 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 1,820,000 1,381,537 1,381,537 1,337,317 438,463 76% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 20,000 2,208 11,235 11,052 8,765 56% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - - 1,401,397 - 0% Total Revenue 1,840,000 1,383,745 1,392,772 2,749,766 447,228 76% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 665,989 45,354 289,460 573,468 376,416 113 100% Debt Service - - - - - - 0% Capital 5,456,896 158,619 407,391 994,182 3,693,677 1,355,828 75% Transfers Out - - - - - - 0% Total Expenditures 6,122,885 203,973 696,851 1,567,650 4,070,093 1 1,355,941 78% N et (4,282,885) 1,179,772 695,921 1,182,116 (4,070,093) (908,713) Cash Balance 6,090,697 4,932,968 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: TIF projects vary widely from one year to the next so expenditure comparison will not yield reliable trend review. Major projects for 2012 were: Erskine Plaza Ponds; Fellows Street Corridor; Acquisition for Ireland Road project; and continuation of acquisition and engineering for the Main /Lafayette Crossover project. Projects committed thus far in 2013 are: completion of the Fellows Street Corridor project; additional work on the Ireland Street project; and the final acquisition and engineering along with construction of the Main /Lafayette Crossover project. Explain Significant Spending on Capital Projects Below: Projects committed thus far in 2013 are: completion of the Fellows Street Corridor project; additional work on the Ireland Street project; and the final acquisition and engineering along with construction of the Main /Lafayette Crossover project. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #2 Fund /Department Number 431 Revenue Property Taxes Local Income Taxes Other Taxes Grants /Intergovernmental Charges for Services Interest Earnings Bond Proceeds Donations Other Income Transfers In Total Revenue Expenditures Personnel Supplies Services Debt Service Capital Transfers Out Total Expenditures Net Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total Month I June Date Updated 1 7/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget rxpiam oignmcam mevenue, cxpenonure ano acarnng i,nangesivanances aeiow: This TIF fund is no longer used and should be closed. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 2,329 0% - 0% 0% 0% - 0% 2,329 0% - 0% 0% 0% 0% - 0% 1,401,397 0% 1,401,397 0% 1.1199.06R) Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #3 Fund /Department Number 432 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes 1,331,000 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 671,265 50% Property Taxes 1,331,000 659,736 659,735 Local Income Taxes - - - Other Taxes 0% 16,654 Grants /Intergovernmental 77% - - Charges for Services - - - Interest Earnings 15,000 2,342 11,524 Bond Proceeds - - - Donations - - 0% Other Income 0% 111 Transfers In - - - Total Revenue 1,346,000 662,078 671,259 Expenditures - 0% - 111 Personnel - - - Supplies - 519.639 - Services 1,268 1,157 Debt Service 500,000 344,898 Capital - - Transfers Out - - Total Expenditures 501,268 - 346,055 Net 844,732 662,078 325,204 Cash Balance 6,453,924 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricam Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No tax revenue requested in 2011. rncam apenaing on t apnai r-rojecrs neiow: Form 3 671,265 50% - 0% 0% 0% 0% 16,654 3,476 77% - - 0% 0% 0% 0% 16,654 674,741 50% - - 0% 0% 111 100% 155,103 69% - 0% - 0% - 111 155,103 69% 16.654 (111)1 519.639 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Douglas Road Fund /Department Number 435 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 320,000 164,168 164,168 264,862 155,832 51% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 1,000 29 245 317 755 25% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 321,000 164,197 164,413 265,179 156,587 51% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 4,782 257 14,123 4,525 100% Debt Service 190,461 95,231 95,230 - 95,230 50% Capital 259,539 - - 259,539 0% Transfers Out - - - - 0% Total Expenditures 454,782 - 95,488 109,353 4,525T 354,769 22% Net (133,782) 164,197 68,925 155,826 (4,525)1 (198,182) Cash Balance 229,851 348,498 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricant rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: The Douglas Road TIF was established to develop the road and area near Brown Mackie College near the South Bend - Mishawaka border. The fund borrowed money from the City of Mishawak ($1,086,550) and Major Moves Fund 412 ($1,000,000) to finance initial construction. The fund uses TIF tax revenue to repay the loans. At April 30, 2013, the amounts due Mishawaka and Major moves were $343,532 and $941,728, respectively. rncam apenaing on t apnai rrojects t5eiow: Iget of $259,539 is for road improvements. Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Residential Fund /Department Number 436 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 2,450,000 1,340,028 1,340,028 1,252,275 1,109,972 55% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 10,000 868 5,702 4,907 4,298 57% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 2,460,000 1,340,896 1,345,730 1,257,182 1,114,270 55% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 1,730 1,370 1,137 128 232 87% Debt Service 3,228,227 1,567,838 950 - 1,660,389 49% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 3,229,957 1,569,208 2,087 128T--- 28 1,660,621 49% Net (769,957) 1,340,896 (223,478) 1,255,095 (128)1 (546,351) Cash Balance 3,277,833 3,129,397 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano acarrmg i,nangesivanances aeiow: 2012 Debt service came from savings on project, not from this fund. rncam apenaing on t apnai r-rojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment General Fund /Department Number 433 Month I June Date Updated 1 7/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 150 14 68 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 150 14 68 Expenditures 0% Personnel - - - Supplies - - Services 6,787 854 Debt Service - - Capital 100% Transfers Out - - Total Expenditures 6,787 - 854 Net (6,637) 14 (786) Cash Balance 30,657 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmncan[ Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter from June 2008. rncam apenaing on t apnai r-rojecis neiow: Form 3 0% 0% 0% 0% 0% 100 82 45% - - 0% 0% 0% 0% 100 82 45% - - 0% - - 0% 1,035 5,933 100% - - 0% 0% - - 0% 1,035 5,933 100% (9351 (5.9331 82 rxpiam aigmncan[ Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter from June 2008. rncam apenaing on t apnai r-rojecis neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Certified Technology Park Fund /Department Number 439 Month I June Date Updated 1 7/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - - Grants /Intergovernmental 1,446,074 1,446,074 Charges for Services - - Interest Earnings 2,000 1,014 4,121 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 1,448,074 1,014 1,450,195 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out Total Expenditures - - - 814.744 Net 1,448, 074 1,014 1,450,195 Cash Balance 2,266,557 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, cxpenonure ano ararring ,- nangesivanances aeiow: State money received in 2013 was for 2012. No funds received in 2012. In 2011, funds received in December. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 100% 0% 1,953 (2,121) 206% - 0% 0% 0% - 0% 1,953 2,121 100% - 0% 0% 0% 0% 0% 0% - 0% 1,953 (2,121) 814.744 rxpiam aigmricanr mevenue, cxpenonure ano ararring ,- nangesivanances aeiow: State money received in 2013 was for 2012. No funds received in 2012. In 2011, funds received in December. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Airport Urban Enterprise Zone Fund /Department Number 454 Month I June Date Updated 1 7/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 37,240 0% Local Income Taxes - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 1,000 168 810 743 190 81% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,000 168 810 37,983 190 81% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 1,000 168 810 37,983 190 Cash Balance 375,892 300,021 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: No significant issues. rncam apenaing on t apnai rrojects neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Blackthorn Golf Course Operations Fund /Department Number 619 Month I June Date Updated 1 7/16/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 932,140 45% - Grants /Intergovernmental - - - Charges for Services 1,696,879 191,052 764,739 Interest Earnings - - - Bond Proceeds 100% 917,894 932,140 Donations - - 0% Other Income - 0% - Transfers In 50,500 - 50,500 Total Revenue 1,747,379 191,052 815,239 Expenditures - 0% 1,101,006 Personnel - - - Supplies - - - Services 1,661,128 204,900 671,535 Debt Service 326,000 - 207,879 Capital 10,578 1,763 3,526 Transfers Out - - - Total Expenditures 1,997,706 206,663 882,940 Net (250,327) (15,611) (67,701) Cash Balance 191,026 Staffing Full Time - Part-Time /Season al/Tem porary Total fl rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: The early spring weather in 2012 was phenomenal, but in 2013 spring has been very cold, thus affecting revenue sharply.Trimmed expenses to offset late start as appropriate. Paid off bond in early 2013, so debt service expense in 2013 will be much under 2012. Course operations under outside contract with Kitson & Partners so all expenses except capital are shown under Services to show consistently with Parking Garages and Redevelopment Retail. Explain Significant Spending on Capital Projects Below: Equipment payments Form 3 0% 0% 0% 0% 917,894 932,140 45% - - 0% 0% 0% 0% 100% 917,894 932,140 47% - - 0% - - 0% 771,980 989,593 40% 325,500 118,121 64% 3,526 7,052 33% - - 0% 1,101,006 1,114,766 44% (183.112) (182.6261 fl rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: The early spring weather in 2012 was phenomenal, but in 2013 spring has been very cold, thus affecting revenue sharply.Trimmed expenses to offset late start as appropriate. Paid off bond in early 2013, so debt service expense in 2013 will be much under 2012. Course operations under outside contract with Kitson & Partners so all expenses except capital are shown under Services to show consistently with Parking Garages and Redevelopment Retail. Explain Significant Spending on Capital Projects Below: Equipment payments Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Central Development IMonth I June Fund /Department Number 314 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations - 0% Other Income 2,429 0% Transfers In - 0% Total Revenue 2,429 0% Expenditures Personnel - 0% Supplies 0% Services 0% Debt Service 0% Capital - 0% Transfers Out 2,429 0% Total Expenditures 2,429 0% Net - Cash Balance 822,500 Staffing Full Time Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This is an old debt service fund for a bond which has paid off and there is no longer any cash in it. Fund can be closed. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Airport Taxable Fund /Department Number 315 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% 0% Property Taxes 0% 0% Local Income Taxes 0% 2,759 45% Other Taxes 0% 0% Grants /Intergovernmental 0% 0% Charges for Services - - - Interest Earnings 5,000 465 2,241 Bond Proceeds - - - Donations 45% 2,759 45% Other Income Transfers In - - - Total Revenue 5,000 465 2,241 Expenditures Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 5,000 465 2,241 Total Expenditures 5,000 465 2,241 Net - Cash Balance 1,038,904 Staffing Full Time - Part-Time /Season al/Tem porary Total 3,509 3 1,038.904 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 2,759 45% - 0% 0% 0% 0% 2,759 45% - 0% 0% 0% 0% 0% 2,759 45% 2,759 45% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Debt Service Reserve Fund /Department Number 317 Month I June Date Updated 1 7/15/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 3,500 225 1,083 1,476 2,417 31% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,500 225 1,083 1,476 2,417 31% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 3,500 225 1,083 1,476 2,417 Cash Balance 502,831 500,753 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Debt service reserve fund. The fund is at the proper level per the bond financial advisor, Crowe Horvath. No additional transfers -in are needed. Any interest variations due to City policy on investments and increase in cash available to earn interest. rncanr apenaing on t apnai rrojecrs neiow: Form 3 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Blackthorn Golf IMonth I June Fund /Department Number 319 1 Date Updated 7/15/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 50 464 2,894 (414) 928% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 50 464 2,894 414 928% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 326,050 326,464 2,894 414 100% Total Expenditures 326,050 326,464 2,894 (414) 100% Net (326,000) (326,000) - Cash Balance 980,000 Staffing Full Time Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Generally only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. Please note however: the corresponding bond was paid off in early 2013 so debt service reserve is released and no cash remains in the fund. This fund can now be closed. Explain Significant Spending on Capital Projects Below: Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Palais Royale Fund /Department Number 328 Month I June Date Updated 1 7/15/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 4,813 Grants /Intergovernmental 62% - - Charges for Services - - - Interest Earnings 6,000 777 3,745 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,000 777 3,745 Expenditures 2,255 62% 4,813 Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 6,000 777 3,745 Total Expenditures 6,000 777 3,745 Net - - - Cash Balance 1,735,840 Staffing Full Time - Part-Time /Season al/Tem porary Total 1 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 420). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. rncanr apenaing on t apnai r-rojecrs neiow: Form 3 0% 0% 0% 0% 0% 4,813 2,255 62% - - 0% 0% 0% 0% 4,813 2,255 62% - - 0% 0% 0% 0% 0% 4,813 2,255 62% 4,813 2,255 62% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 420). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. rncanr apenaing on t apnai r-rojecrs neiow: Form 3