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HomeMy WebLinkAboutE. 2014 Preliminary Budget Presentation to Common Council 07-29-13� T I � s x 1865 O tipU TH BFI\ Personnel & Finance Committee w , � vr:�CF. 865 2014 Budget Discussion July 29, 2013 Today's Agenda • Circuit Breaker Discussion — Todd Samuelson, Umbaugh & Associates • Council Priorities • Administration Vision and Strategy • Administration Priorities • Key Funds Revenue and Expenditures • Next steps City of South Bend, Indiana Circuit Breaker Discussion July 29, 2013 It's aH about experience. 13 113 7,11 .it; z—L and A- cc.,ate- Ceit--`ed Pi,.1)1-,: A,:custmt t- LLP. .Ul -`ht- e-er:ed Property Tax Caps Homestead $100.000 1.5% 1% $1,500 $1.000 Other Residential. Rental. Agricultural $100.000 2.5% 2% $2,500 Land and Long -Tenii Care Facilities Business $100.000 3.5% % $3,500 (Real/Personal) Its all about experience. =,2013 . Umbaugh and Absociates. Certified Public Accountants. LLP. All rights resen•ed. $2,000 $3.000 Factors Influencing Circuit Breaker Tax Credits • Assessed Values — Actual trending results — Significant changes to the tax base • Levies (Includes all taxing units with which the City shares taxing jurisdiction) — Changes in growth factor of Controlled Funds — Issuance of debt (inside or outside of tax cap calculation) — Changes in Capital Projects Fund levies — Changes in Pension neutrality requirements for Schools • Credits — Income tax collections — Changes to local homestead credits — Changes to Property Tax Relief LOIT (Option B) Its all about experience. 9, 2013 H. J. Unibaugh and Associates. Cettified Public Accountants. LLP..-Ul rights resen•ed. 2013 2012 2011 _'010 2009 St. Joseph Count- Actual Circuit Breaker Tat Credits by Tax Cap Class All Taxing Units Including TIF 2009 -2013 50 $10,000,000 $20,000,000 $30,000,000 $0,000,000 S50.000.000 560.000.000 570.000.000 S80.000.000 2009 1 2010 1 1 2012 2013 It's all about experience. 1% $591,111 54,711,442 $7,088,326 $9,453,904 511,057,565 In■ ■ 2% $9,264,942 $15,727,809 $18,514,285 520,081,290 $28,453,343 ■ 3% $7,461,785 $15,106,015 $19,615,559 S23,682,262 $29,062,507 !Age 65 $16,826 $33,705 $51,742 S58,836 $88,895 I Total $17,334,664 S35,578,971 S45,269,912 553,276,292 568,662,311 It's all about experience. City of South Bend, Indiana History of Circuit Breaker Tax Credits 2009 -2013 2009 $8,679,919 in 2010 16,595,854 2011 20,586,230 2012 23,965,911 2013 27,865,606 Note: Per the Legislative SeMces Agency and the St. Joseph County 2012 and 2013 Abstracts. It's all about experience. � 2013 11 L Umbaugh and Associates, Certified Public Accouatants, LLP_ All City of South Bend, Indiana Gross Assessed Value by Taxing District South Bend - Centre South Bend - Clav South Bend - Gemimi South Bend (Portage) South Bend- Penn South Bend (Vv'ir ren) Total $808,780 15 1. 176 658,000 $814,170 $768,533 164.631 173.714 654,609 3,639,782 3,304,171 625,390 $716,478 172,466 639,740 3,288,784 3,242,405 Percent Pay 2013 Change (2009 — 2013) 004 668,529 1.60% 3,488,747 -4.15% 106,744 111,148 112,062 112,979 111,248 4.22% 24,536 24,686 24,927 28,176 35,218 43.540/0 $5.389.018 $5,073,415 $4,993,410 $4,912,244 $5,091,222 -5.53% Note: Per the St. Joseph County Abstracts. Includes assessed valuation for TIF areas. Ws all about ZXpeni once. 02013 K L Umbaupi and Associates, Certified Pubhc Accombmts, UP. All :: ,21:1 , City of South Bend, Indiana Net Assessed Kthie kv Kixing District South Bend- $513,625 Centre South Bend- 107,364 Clay South Bend - 515,220 German South Bend 2,073,474 (Portage) South Bend- 67,938 Penn South Bend 17,904 (Warren) (In Thousands) $508,944 $470,369 $423,730 Percent Pay 2013 Chanae (200 9— 2013) •• 120,515 129,159 126,699 116,364 8.38% 513,966 494,442 510,060 526,663 2.22% 1,925,980 1,916,963 1,927,119 1,935,855 - 6.64% 70,481 69,228 70,026 70,818 424% a 20,174 22,185 26,805 32,744 82.89% Total $3,295,525 $3,160,060 $3,102,347 $3,084,440 $3,026,614 -8.16% Note: Per the St. Joseph County Abstracts. Includes assessed valuation for TIF areas. It's all about expenencc.WW2013 x I Umbaugh and Associates. Certified Public Accountants, LLP. All rights reserved. Comments • Gross Assessed Value — Assessed value decreased by 5.53% from 2009 to 2013 — 40.83% of tax base subject to 1% tax cap — 14.00% of tax base subject to 2% tax cap — 45.17% of tax base subject to 3% tax cap • Net Assessed value — Assessed value decreased by 8.16% from 2009 to 2013 — 20.97% of tax base subject to 1% tax cap — 21.72% of tax base subject to 2% tax cap — 5 7.31 % o f tax base subj ect to 3 % tax cap Its all about expenenee. X01; H. J_ Uinbaugh and associate;. Ceitified Public Accountants. LLP. S6 ^^^^ S> S4 d V y� Il�f. F $3 0 �i S2 S1 SO City of South Bend, Indiana Gross Tax Rates by Taxing District 2012-2013 It's all about experience. o1 IL ;!ILJLJ < Rd _ O �.■ ■ a r■ 'emu M1 „ 7 � �- •.. ■,� �'. South � � � Bend' : - Council District t ' r• r Lr.y C, ■ � j l.tLl1 1. ��. ■ ■ .1 ■ Legend } y�� �� `_� tya Eivrood Ave ,7 r r,. Ed sa n Rd ■ Soi ith Bend ' `'••..,� South Be C ouncil U�tl Bend � its Limits - Council x D strict District 2 WKIN 6o, pve ■ City Counci I Districts e va , o - Nie tern Ave , lcv� H� nroe � Bodies of Water •• U Sam 6 St M¢haw aAve U en Major Roads `: ouncil Dis ri Townships - NAME South Bend s i Council s� , • Cep tre District 6 C lay ' South Bend Ilan C uncil ■ :�, ■'=� Di rict5 ••�,••,•••, Penn PO age - t. f Kern Rd- .. r •� � � rig (+ 1� • WSrT�`fr � C1■'r� South Bend Civil City Historical Dross Tax Rates by Fund 2 (_)(_) 9 -? O 1 ; ��"Mw I I Mi 2009 2010 2011 2012 2013 General $1.9777 $2.2536 $2.4381 $2.4954 $2.5678 Fire Pensioll Police Pension Parks & Recreation Cumulative Capital Development Totals 0.0117 0.0189 0.3656 0.4401 0.4818 0.4957 0.0342 0.0342 0.0342 0.0328 0.5102 A ni ')Q 1.4081 $2.7279 2.9541 3.0239 3.1108 Note: Per the St. Joseph County Budget Orders. It's all about experienex;. 6,- 0 2013 11 J. Umbaugh and Associates, Certified Public Accountants, u.P. All rights re. Comments • Total Tax Rates for the City are above $3.000 in all taxing districts • Majority of tax credits from properties subject to 2% and 3% tax caps • Of total circuit breaker tax credits within the County, approximately 40.58% (including TIF areas) is allocable to the City Its all about experience.00 C,2013 H. J. Unibaugh and Associates. Certified Public accountants. LLP. All t:: >'.: tipU TH 6� 01 ' \ A. -� loft :J PEAce Council Priorities 1. Economic Development 2. Public Safety 3. Parks 4. Infrastructure (Curbs, Sidewalks &Streets) 5. City Corridors 6. Vacant & Abandoned Housing 7. Code 8. Quality of Life tipUT11ItA, O� 'ti J •y YF:A •I y 1865 What South Bend Must Be Our goal is to ensure South Bend is a strong and open city for everyone, where: 1: The basics are easy for citizens 2: Government services are first -rate 3: Everyone can thrive / ®SpUTN 6F', U `W MACE ® 1865 j 1. The Basics Are Easy "The basics are easy" means citizens do not have to worry about... —Crime and safety — Emergency medical services —Clean water and air —Safe and functional streets ...because we take care of it so well. / ®SpUTN 6F', U MACE ® 1865 j 2. Services are First -Rate "Services are first - rate" means that local government performs — Communicating with citizens — Fixing problems — Providing answers — Dealing with feedback — Using resources wisely — Attracting and retaining great employees ... beyond all reasonable expectations. 3. Everyone Can Thrive "Everyone can thrive" Bend comes with... means living in South — Good job opportunities — A strong neighborhood — A great quality of life — Educational excellence — Connections inside and outside ... for all residents. tipUT11ItA, J r i •I y 1865 The values that guide us Values — ethical ideals and public policy guidance to our collective and individual actions: — Integrity in our stewardship — Unity through our diversity — Accountability for our results — Transparency in our purposes and activities — Creativity in our approach — Strength in our finances — Belief in our co- workers Fairness for our customers tipUT11ItA, O� 'ti J •y YF:A i •I y 1865 Our strategy to get there Strategy — Key guide posts to frame long and short - term planning efforts: 1. Measure how well we deliver and make decisions based on good information 2. Streamline city processes for citizens /customers I Break down bureaucratic walls to deal with complex issues 4. Welcome innovation and question habit 5. Form connections and partnerships for economic growth, education, public safety and quality of life 6. Attract, grow, retain, and engage excellent employees in an excellent work environment / ®SpUTN 6F', U 16 MACE i ® 1865 j 2014 Priorities • Economic Development /Jobs • Information Technology Strategy • Vacant & Abandoned Housing • Customer Service /Performance Management • 2 Way Streets (Downtown) • Anti Violence • Workforce Development • Corridors • Parks • Code Enforcement • 311 Center Key Funds Revenue Summary for Key Funds - 2008 to 2014 2008 2009 2010 I 2011 201al Am2 2013 2014 Actu Fund Fund Name Actual Actual Actual Actual ended Preliminary Tota 1 92, 319, 938 165, 023, 657 135, 757, 327 137, 854, 976 148, 485, 090 151, 309, 038 139, 277, 712 1 General Fund 101 GENERAL FUND - PROPERTY TAXES 14,574,480 79,162,937 38,780,847 38,514,550 39,368,431 39,000,000 37,399,180 101 GENERAL FUND - PS LOIT TRANSFERS 0 0 4,998,691 4,976,969 5,476,534 7,101,757 0 101 GENERAL FUND - OTHER 19,355,924 17,118,721 17,670,408 17,420,150 18,740,310 17,830,530 18,595,833 408 Total General Fund 33,930,404 96,281,658 61,449,946 60,911,669 63,585,275 63,932,287 55,995,013 620 Parks & Recreation 13,993,027 14,207,162 14,226,351 14,149,682 15,598,809 14,687,748 14,711,333 201 PARKS & REC - PROPERTY TAXES 2,461,101 13,919,096 7,591,932 7,613,760 7,824,056 7,800,000 7,430,898 201 PARKS & REC - OTHER 3,716,576 3,709,703 3,974,245 4,375,293 4,451,329 4,562,329 4,759,509 Total Parks & Recreation 6,177,677 17,628,799 11,566,177 11,989,053 12,275,385 12,362,329 12,190,407 Tota 1 92, 319, 938 165, 023, 657 135, 757, 327 137, 854, 976 148, 485, 090 151, 309, 038 139, 277, 712 1 Other Key Funds 227 LOSS RECOVERY FUND 4,462,214 441,935 16,091 224,246 21,894 3,829,857 17,000 249 PUBLIC SAFETY LOIT 0 0 6,083,195 5,510,917 6,789,333 5,900,386 5,962,310 404 COUNTY OPTION INCOME TAX 6,504,988 8,385,056 7,828,067 8,223,812 9,443,965 8,732,872 8,549,785 408 ECONOMIC DEVELOPMENT INCOME TA: 4,330,228 4,060,012 9,330,188 7,948,566 9,673,476 8,732,012 8,808,786 620 WATERWORKS OPERATIONS 13,993,027 14,207,162 14,226,351 14,149,682 15,598,809 14,687,748 14,711,333 641 SEWAGE WORKS OPERATIONS 22,921,400 24,019,035 25,257,312 28,897,031 31,096,953 33,131,547 33,043,078 Total Other Key Funds 52,211,857 51,113,200 62,741,204 64,954,254 72,624,430 75,014,422 71,092,292 Tota 1 92, 319, 938 165, 023, 657 135, 757, 327 137, 854, 976 148, 485, 090 151, 309, 038 139, 277, 712 1 Expenditure Summary for Key Funds - 2008 to 2014 Fund Fund Name 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Amended Budget 2014 Preliminary Budget General Fund 101 GENERAL FUND - PUBLIC SAFETY 48,989,091 47,175,713 47,608,301 50,408,110 53,450,133 53,791,388 48,524,561 101 GENERAL FUND - OTHER 17,514,455 14,152,155 11,632,884 11,030,752 12,264,511 11,175,928 10,828,520 Total General Fund 66,503,546 61,327,868 59,241,185 61,438,862 65,714,644 64,967,316 59,353,081 Parks & Recreation 201 PARKS & RECREATION 12,424,641 10,709,907 11,034,333 11,758,626 12,491,428 12,892,463 12,233,416 Total Parks & Recreation 12,424,641 10,709,907 11,034,333 11,758,626 12,491,428 12,892,463 12,233,416 Other Key Funds 227 LOSS RECOVERY FUND 0 264,637 286,795 99,400 538,967 526,185 2,500,000 249 PUBLIC SAFETY LOIT 0 0 4,940,000 4,976,969 5,293,619 7,101,757 6,430,309 404 COUNTY OPTION INCOME TAX 6,465,672 4,132,545 7,208,580 6,142,472 9,137,438 9,258,915 9,311,228 408 ECONOMIC DEVELOPMENT INCOME TA: 4,053,471 3,257,589 3,949,573 8,474,479 9,668,671 8,933,379 6,976,813 620 WATER WORKS OPERATIONS 14,829,974 13,946,540 14,534,297 15,048,859 15,026,688 14,795,947 14,702,175 641 SEWAGE WORKS OPERATIONS 23,426,749 26,246,904 22,661,359 34,566,327 31,924,566 34,982,238 34,720,823 Total Other Key Funds 48,775,866 47,848,215 53,580,604 69,308,506 71,589,949 75,598,421 74,641,348 L-- Tota 1 127, 704, 053 119, 885, 990 123, 856,122 142, 505, 994 149, 796, 021 153, 458, 200 146, 227, 845 General Fund • Property taxes - $37,399,180 estimated for 2014 — received in June and December from the county. Reduced from $39,000,000 estimate for 2013. • Total 2014 revenue estimate is $55,995,013 — reduced by property tax revenue estimate and $7,101,757 PS LOIT that will be spent directly from Fund 249. • General fund cash reserves target — 25% of expenditures. Actual amount was 43% at December 31, 2012. Percentage dips below the 25% target during the year due to timing of property tax collections. • 2014 expenditure budget - $59,353,801. A total of $48,524,561 is spent for police and fire protection (82 %). • 2014 Budget Challenge - work ongoing to balance revenue and expenditures. Parks &Recreation • Property taxes - $7,430,898 estimated for 2014 — received in June and December from the county - $7,800,000 budgeted for 2013. • Total 2014 revenue estimate is $12,190,407 • 2014 expenditure budget is $12,233,416 for the following activities: ➢ Administration - $17218,291 ➢ Parks Maintenance - $418227906 ➢ Golf Courses - $1,5245104 ➢ Recreation Programs - $2,149,081 ➢ Potowatomi Zoo - $25365,262 ➢ Greenhouse - $541432 ➢ Graffiti Abatement - $99,340 (reimbursed by the General Fund) • 2014 Budget challenge — capital is not included. County Option Income Tax • COIT tax rate - .6% of payroll. The 2014 tax revenue estimate is $7,925,409. COIT tax revenue is received monthly from the county. • The total revenue estimate is $8,549,785. • The 2014 expenditure budget is $9,311,228 and includes the following activities: ➢ Debt Service - $1,816,726 (i.e. Police /Fire Building , Public Works Center) ➢ Information Technology - $2,441,471 ➢ Street Lights Electricity - $1,475,000 ➢ Police & Fire Department Gasoline - $1,247,371 ➢ Curb & Sidewalk Program - $723,176 ➢ Telephone Costs - $450,000 ➢ Other - $17 157,484 (capital, building maintenance, subsidies) • 2014 Budget challenge — ongoing work to balance revenue and expenditures Economic Development Income Tax • EDIT tax rate - .4% of payroll. The 2014 tax revenue estimate is $8,2595126. EDIT tax revenue is received monthly from the county. • Vacant and abandoned building appropriation moved from EDIT to Loss Recovery Fund for 2014 • The total revenue estimate is $8,808,786. Includes $354,660 in TJX (AJ Wright) penalty fee revenue. • The 2014 expenditure budget is $6,976,813 and includes the following activities: ➢ Street Department Operations - $1,866,582 ➢ Debt Service - $1,924,783 (i.e. Morris PAC, Leighton Plaza) ➢ Dept. of Community Investment Operations - $1,769,047 ➢ Police Department Auto Repair - $700,628 ➢ Other - $7157 773 (subsidies, other) • 2014 Budget Opportunity — current surplus of $1,831,973 PEACE 1865 Public Safety Local Option Income Tax • PS LOIT tax rate - .25% of payroll. The 2014 tax revenue estimate is $5,951,310. PS LOIT tax revenue is received monthly from the county. • The total revenue estimate is $5,962,310 and may only be used to cover public safety costs (i.e. police and fire). • The 2014 expenditure budget is $6,430,309 and pays for approximately 41 police officers and 34 firefighters. • 2014 Budget Challenge — spending down fund reserves of $467,999. Projected cash reserves of $1,320,572 at December 31, 2014. Utility Enterprise Funds • Utility enterprise funds operate similar to a private business and charge fees to cover costs incurred. These funds do not receive property tax dollars. • Sewage Works - $34,720,823 operating budget for 2014 (Sewer — $42.83 /month, Sewer Ins. - $1.18 /month) • Water Works - $14,702,175 operating budget for 2014 (Water - $11.56 /month, Water Ins. - $2.00 /month) • Budget Challenges — Determine proper sewer rate increase to support the long term control plan, loss of New Energy plant revenue, determine the proper PILOT amount to be paid. Residential rates for a single family home are presented. Loss Recovery Fund • The Loss Recovery Fund was established in 2008 to receive the collection of $4.46 million dollars in MTBE settlement monies. • The fund has received $3.8 million dollars during 2013 as the result of a lawsuit settlement. • For the 2014 budget, propose to transfer funding for vacant and abandoned buildings from the EDIT Fund to the Loss Recovery Fund. Propose to increase funding from $1.0 million to $2.0 million dollars • 2014 Budget Opportunity — cash reserves available for important capital projects. tipU TH 6� 01 ' \ A. . loft �I :J PEAce Appendix • Property Tax Information • 2014 Preliminary Budget Overview • Revenue Trends — 2008 through 2014 • Expenditure Trends — 2008 through 2014 Residential Commercial Personal Industrial Agricultural Exempt Utility Who Pays Property Taxes? St. Joseph County Pay Year M 2012 2011 Indiana Gateway for Governmental Units - Report Builder https: / /gateway.ifionline.org /report_ builder /Default2. aspx ?rptType= PropertyTax &rptVer =a 01 tipU TH BFI\ Who Receives Property Taxes. iuPEACE `` y P - a St. Joseph County R $100.000.000 S80 000 000 $60.000.000 540.000.000 S20 000 000 50 School 28.6'.0 City,Town 26.5% TIF Districts 18.2Y'R County 15.3% Library 5.6'.0 Township 3.9 °0 Special 2.1 °0 M Indiana Gateway for Governmental Units - Report Builder https: / /gateway. if ionIine.org /report_ builder /Default2. aspx ?rptType= PropertyTax &rptVer =a F J6. " 2 V � W rFAcr: a 9ie ' a2 1865 Property Tax Collections Comparative Years -May 14, 2013 Fund Name Fund No. Actual 2012 /Pay 2013 Collections Actual 2011 /Pay 2012 Collections Actual 2010 /Pay 2011 Collections Actual 2009 /Pay 2010 Collections Actual 2008 /Pay 2009 Collections Actual 2007 /Pay 2008 Collections Actual 2006 /Pay 2007 Collections CSC General Fund 101 $19,849,795.94 $39,368,430.88 $38,514,549.66 $39,814,543.36 $41,760,551.78 $50,966,189.00 $48,720,726.00 Parks & Recreation 201 3,943,985.47 7,824,056.13 7,613,760.39 7,775,284.24 7,723,389.12 8,473,456.00 8,271,741.00 Studebaker Corridor Debt 310 0.00 0.00 0.00 0.00 0.00 0.00 11,590.00 College Football Hall of Fame 313 693, 822.13 1,133, 205.12 1, 549, 953.75 1,516,486.91 1,180, 901.15 1, 513, 804.00 1,127,140.00 Cumulative Capital Development 406 253,552.96 517,710.39 540,453.72 604,214.32 722,483.79 972,798.00 989,824.00 Fire Pension 701 0.00 0.00 0.00 0.00 247,165.62 1,646,881.00 1,536,839.00 Police Pension 702 0.00 0.00 0.00 0.00 399,267.00 1,626,919.00 1,380,555.00 Total - City 24,741,156.50 48,843,402.52 48,218,717.52 49,710,528.83 52,033,758.46 65,200,047.00 62,038,415.00 Tax Increment Financing Airport TIF District 324 7,111, 555.29 11, 631, 287.13 11,187, 767.66 11, 421, 007.24 10, 087, 422.62 10, 842, 312.26 8, 851, 076.92 Sample Ewing TIF 414 0.00 0.00 0.00 0.00 0.00 0.00 778,093.13 South Bend Central TIF District 420 1,705,490.58 3,671,478.32 3,633,473.20 3,915,158.32 3,420,958.84 3,882,883.92 3,276,168.69 West Washington TIF District 422 264,689.94 422,714.50 431,085.39 631,344.95 228,704.14 360,629.23 287,094.73 Central Medical TIF District 426 613,184.76 1,606,914.83 1,704,238.37 1,759,028.21 1,765,934.06 921,967.21 928,112.55 Northeast TIF District 429 431,978.67 1,351,048.08 715,062.50 181,266.08 14,133.72 22,191.42 13,467.51 Southside TIF District #1 430 1,381,537.24 2,466,202.75 1,808,952.25 2,449,934.15 1,644,200.70 357,351.62 457,985.43 Erskine Commons TIF District #2 (1) 431 0.00 0.00 784,372.59 3,140,749.75 2,837,842.49 1,240,194.04 2,890.85 Erskine Village TIF District #3 (2) 432 659,734.88 0.00 1,603,182.09 1,858,426.55 1,900,860.36 1,534,115.47 775,621.72 Douglas Road TIF District 435 164,167.82 285,713.22 306,053.20 273,511.59 187,247.91 125,293.98 13,940.78 Northeast Residential TIF District 436 1,340,027.53 2,514,047.92 2,446,102.90 1,815,828.92 0.00 0.00 0.00 Airport Urban Enterprise Zone 454 0.00 111,721.26 123,164.82 132,019.50 169,410.67 0.00 0.00 Total -Tax Increment Financing 13,672,366.71 24,061,128.01 24,743,454.97 27,578,275.26 22,256,715.51 19,286,939.15 15,384,452.31 Grand Total $38,413,523.21 $72,904,530.53 $72,962,172.49 $77,288,804.09 $74,290,473.97 $84,486,986.15 $77,422,867.31 (1) TIF tax increment eliminated for 2011 /pay 2012 and thereafter (2) TIF tax increment eliminated for one year, 2011 /pay 2012. Available for 2012 /pay 2013. Redeviopment Commission released TIF for 2013 /pay 2014. Actual collections include delinquent taxes from prior tax periods. tipU TH 6� 01 . A. :J 1loft v3 PEAce $90,000,000 $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 E. Property Tax Collection Trends June 17, 2013 2012 /Pay 2013 2011 /Pay 2012 2010 /Pay 2011 2009 /Pay 2010 2008 /Pay 2009 2007 /Pay 2008 Civil City Funds TIF Funds Type 2012 /Pay 2013 2011 /Pay 2012 2010 /Pay 2011 2009 /Pay 2010 2008 /Pay 2009 2007 /Pay 2008 2006 /Pay 2007 Civil City Funds 24,741,156.50 48,843,402.52 48,218,717.52 49,710,528.83 52,033,758.46 65,200,047.00 62,038,415.00 TIF Funds 13,672,366.71 24,061,128.01 24,743,454.97 27,578,275.26 22,256,715.51 19,286,939.15 15,384,452.31 Total Property Tax Collections 38,413,523.21 72,904,530.53 72,962,172.49 77,288,804.09 74,290,473.97 84,486,986.15 77,422,867.31 tiOU TIJ B� W PFAce Value of land Value of improvements Total value of real estate Less: Mortgage, veterans, blind, age 65 & other exemptions Tax - exempt property Investment Deduction Tax increment financing Tax abatements Net value of real estate CITY OF SOUTH BEND, INDIANA DETAIL OF NET ASSESSED VALUATION (Assessment For the Year 2012 Payable in 2013) South Bend South Bend South Bend South Bend South Bend South Bend Centre Twp Clay Twp German Twp Penn Two Warren Twn Portage Twp Totals Percent $112,649,600 $24,480,200 $69,431,600 $16,784,300 $2,174,300 $392,663,300 $618,183,300 477,640,200 122,403,400 434,165,900 91,189,100 26,117,900 2,683,188,170 3,834,704,670 590,289,800 146,883,600 503,597,500 107,973,400 28,292,200 3,075,851,470 4,452,887,970 (234,399,434) (34,719,574) (81,887,303) (27,092,434) 0 (1,017,117,465) (1,395,216,210) (41,023,590) (7,986,942) (32,058,380) (9,400,300) 0 (298,961,578) (389,430,790) 0 0 0 0 0 (1,918,700) (1,918,700) (94,770,861) (8,513,401) (257,726,946) 0 (25,818,670) (363,550,241) (750,380,119) (6,835,963) (203,588) (18,839,488) (3,007,895) (2,473,530) (26,368,506) (57,728,970) 213,259,952 95,460,095 113,085,383 68,472,771 0 1,367,934,980 1,858,213,181 78.37% Gross personal property assessments 26,717,540 7,923,880 155,011,460 2,064,030 6,455,040 339,328,540 537,500,490 Less: Tax abatements 0 0 (6,092,993) 0 0 (8,864,874) (14,957,867) Tax - exempt property (1,574,950) (201,740) (2,987,960) (929,160) 0 (93,837,377) (99,531,187) Investment deduction 0 0 0 0 0 0 0 Tax increment financing 0 0 0 0 0 (10,969,370) (10,969,370) Net value of personal property 25,142,590 7,722,140 145,930,507 1,134,870 6,455,040 225,656,919 412,042,066 17.38% Net value of utilities Total net assessed valuation Percentage of Total Summary 10,996,270 4,668,400 9,919,770 1,210,340 470,610 73,567,060 100,832,450 4.25% 249,398,812 107,850,635 268,935,660 70,817,981 6,925,650 1,667,158,959 2,371,087,697 100.00% 10.52% 4.55% 11.34% 2.99% 0.29% 70.31% 100.00% Real Personal Property/ Property Utilties Total Percent Total value 4,452,887,970 638,332,940 5,091,220,910 100.00% Deductions & exemptions (1,397,134,910) 0 (1,397,134,910) - 27.44% Tax exempt property (389,430,790) (99,531,187) (488,961,977) -9.60% Tax increment financing (750,380,119) (10,969,370) (761,349,489) - 14.95% Tax abatements (57,728,970) (14,957,867) (72,686,837) -1.43% Total net assessed valuation 1,858,213,181 512,874,516 2,371,087,697 46.57% Percent 78.37% 21.63% 100.00% Source: St. Joseph County Auditor's Office - Information from the County Abstract prepared by the Indiana Department of Local Government Finance. Net Assessed Value of Taxable Property Source: St. Joseph County Auditor's office Real Personal Utilities Total Tax Year/ Net Assessed Net Assessed Net Assessed Net Assessed Percent Collection Year Value Value Value Value Change 2002/2003 2,320,8921057 573,145,357 741065,200 2,968,102,614 51.52% 2003/2004 2,215,693,906 489,027,130 103,129,310 2,807,8501346 -5.40% 2004/2005 2,179,070,901 534,229,647 10504,270 2,818,904,818 0.39% 2005/2006 2,200,11809 5361981,781 98,165,420 2,835,2651890 0.58% 2006/2007 2,520,098,365 411,81502 90,443,780 3,022,357,147 6.60% 2007/2008 2,493,481,003 3891863,705 92,736,090 2,976001798 -1.53% 2008/2009 2,137,129,242 43506,407 95,891,770 20807,419 - 10.32% 2009/2010 1,911,818,036 44312531787 98,433,750 2,453,5051573 -8.07% 2010/2011 1,809,523,734 413,918,368 101,009,760 2,324,451,862 -5.26% 2011/2012 1,8581836,588 42618721370 95,165,650 2,380,8741608 2.43% 2012/2013 1,858,213,181 412,0421066 100,832450 2,37107,697 -0.41% Source: St. Joseph County Auditor's office O tiOU T11 BFN Direct and Overlapping Property W PEACE tP',`Ra Tax Rates - 2002 to 2013 (rate per $100 of net assessed value) Source: St. Joseph County Auditor's Office - Certified Tax Rate Schedules - Rates presented for Portage Township in South Bend (1) Includes State of Indiana, Redevelopment Commission (Hall of Fame), South Bend Transportation and South Bend Regional Airport. (2) Firefighters' Pension and Police Pension no longer tax burden for the City of South Bend as the State of Indiana has assumed responsibity for funding these programs. (3) Information provided for Portage Township in the City of South Bend. Property tax rates applied to net assessed valuation. Property tax billings are also subject to "circuit breaker" property tax caps on grossed assessed valuation of 1 % (homestead residential property), 2% (other residentiaVrental property), and 3% ( nonresidential real and personal property). Therefore, an increase in stated property tax rates will not result in higher property taxes paid for many taxpayers who have reached their cap. City Direct Rates Overlapping Rates Cumulative Tax Year / General Parks / Firefighters' Police Capital Total St. Joseph Schools Total Grand Collection Year Fund Recreation Pension Pension Development Direct County Districts Township Library Other (1) Overlapping Total 2002/2003 1.5668 0.2647 0.0493 0.0442 0.0356 1.9606 0.7366 1.4792 0.1122 0.1686 0.2240 2.7206 4.6812 2003/2004 1.6871 0.2859 0.0532 0.0477 0.0376 2.1115 0.7652 1.6201 0.0923 0.1830 0.2209 2.8815 4.9930 2004/2005 1.6845 0.2902 0.0540 0.0485 0.0376 2.1148 0.7831 1.5969 0.0276 0.1854 0.1828 2.7758 4.8906 2005/2006 1.7386 0.2981 0.0554 0.0498 0.0376 2.1795 0.9899 1.6033 0.0269 0.2027 0.1501 2.9729 5.1524 2006/2007 1.6838 0.2858 0.0531 0.0477 0.0342 2.1046 0.8711 1.5419 0.0285 0.1957 0.1737 2.8109 4.9155 2007/2008 1.7924 0.2979 0.0579 0.0572 0.0342 2.2396 0.7576 1.5417 0.0482 0.2216 0.1944 2.7635 5.0031 2008/2009 1.9777 0.3656 0.0117 0.0189 0.0342 2.4081 0.5693 1.0297 0.0537 0.2257 0.1733 2.0517 4.4598 2009/2010 (2 2.2536 0.4401 0.0000 0.0000 0.0342 2.7279 0.5866 1.0728 0.0406 0.2657 0.1835 2.1492 4.8771 2010/2011 2.4381 0.4818 0.0000 0.0000 0.0342 2.9541 0.5424 1.2211 0.0438 0.3027 0.1958 2.3058 5.2599 2011/2012 2.4954 0.4957 0.0000 0.0000 0.0328 3.0239 0.6212 1.1931 0.0464 0.2941 0.1817 2.3365 5.3604 2012/2013 2.5678 0.5102 0.0000 0.0000 0.0328 3.1108 0.6731 1.3493 0.0453 0.3227 0.1971 2.5875 5.6983 Source: St. Joseph County Auditor's Office - Certified Tax Rate Schedules - Rates presented for Portage Township in South Bend (1) Includes State of Indiana, Redevelopment Commission (Hall of Fame), South Bend Transportation and South Bend Regional Airport. (2) Firefighters' Pension and Police Pension no longer tax burden for the City of South Bend as the State of Indiana has assumed responsibity for funding these programs. (3) Information provided for Portage Township in the City of South Bend. Property tax rates applied to net assessed valuation. Property tax billings are also subject to "circuit breaker" property tax caps on grossed assessed valuation of 1 % (homestead residential property), 2% (other residentiaVrental property), and 3% ( nonresidential real and personal property). Therefore, an increase in stated property tax rates will not result in higher property taxes paid for many taxpayers who have reached their cap. 2013 Amended Budget p. 1 W PFA ce y .; � ll.a2� 1865 Cash Balance 2013 2013 Adjustments Surplus Cash Balance City Controlled Funds 1/112013 Revenues Expenditures Deficit 12/31/2013 101 GENERAL FUND 28,205,848 63,932,287 64,967,316 - (1,035,029) 27,170,819 Special Revenue Funds 102 RAINY DAY FUND 8,588,180 52,000 - - 52,000 8,640,180 103 EXCESS LEVY - - - - - - 201 PARKS & RECREATION 4,885,352 12,362,329 12,892,463 - (530,134) 4,355,218 202 MOTOR VEHICLE HIGHWAY 2,271,733 8,691,971 9,066,496 - (374,525) 1,897,208 203 RECREATION - NONREVERTING 671,132 1,636,943 1,560,777 - 76,166 747,298 209 STUDE BAKE R/OLIVER REVERTING GRANTS 1,079,675 5,000 1,000,000 (1,000,000) (995,000) 1,084,675 210 ECONOMIC DEVELOPMENT STATE GRANTS 918,455 1,624,187 1,260,777 - 363,410 1,281,865 211 COMMUNITY INVESTMENT ADMINISTRATION 584,037 2,341,808 2,354,331 - (12,523) 571,514 212 COMMUNITY INVESTMENT GRANTS 514,341 8,800,305 8,957,256 - (156,951) 357,390 216 POLICE STATE SEIZURES 144,925 35,900 45,900 - (10,000) 134,925 217 GIFT, DONATION, BEQUEST 63,233 7,150 - - 7,150 70,383 218 POLICE CURFEW VIOLATIONS 10,885 1,025 1,000 - 25 10,910 220 LAW ENFORCEMENT CONTINUING EDUCATION 1,087,207 347,000 478,131 - (131,131) 956,076 227 LOSS RECOVERY FUND 4,341,561 3,829,857 526,185 - 3,303,672 7,645,233 249 PUBLIC SAFETY L.O.I.T. 2,989,940 5,900,386 7,101,757 - (1,201,371) 1,788,569 250 GENERAL GRANT - - - - - - 251 LOCAL ROADS & STREETS 1,714,298 1,061,143 1,235,924 - (174,781) 1,539,517 252 EXCESS WELFARE DISTRIBUTION 1,146 - - - - 1,146 258 HUMAN RIGHTS - FEDERAL GRANT 486,164 237,250 228,930 - 8,320 494,484 271 EASTRACE WATERWAY 14,323 100 346 - (246) 14,077 273 MORRIS PAC /PALAIS ROYALE MARKETING 28,763 8,100 10,149 - (2,049) 26,714 280 POLICE BLOCK GRANTS 3,804 185,000 185,000 - - 3,804 281 ECONOMIC DEVELPMENT COMM - REV BONDS 27,035 100 27,102 - (27,002) 33 289 HAZMAT 2,683 3,000 3,000 - - 2,683 291 INDIANA RIVER RESCUE 119,423 31,500 51,666 - (20,166) 99,257 292 POLICE GRANTS 98,125 110,000 110,000 - - 98,125 294 REGIONAL POLICE ACADEMY 73,815 28,500 28,500 - - 73,815 295 COPS MORE GRANT 107,289 41,600 41,980 - (380) 106,909 299 POLICE FEDERAL DRUG ENFORCEMENT 335,341 102,000 188,573 - (86,573) 248,768 404 COUNTY OPTION INCOME TAX 15,327,002 8,732,872 9,258,915 - (526,043) 14,800,959 408 ECONOMIC DEVELOPMENT INCOME TAX 9,984,411 8,732,012 8,933,379 - (201,367) 9,783,044 410 URBAN DEVELOPMENT ACTION GRANT(UDAG) 23,753 70,104 268,146 (200,000) (198,042) 25,711 655 PROJECT RELEAF 859,452 431,700 432,065 - (365) 859,087 705 POLICE K -9 UNIT 1,931 2,000 2,000 - 1,931 Total Special Revenue Funds 57,359,415 65,412,842 66,250,748 (1,200,000) (837,906) 57,721,509 `:_ 2013 Amended Budget p. 2 18 Cash Balance 2013 2013 Adjustments Surplus Cash Balance 1/1/2013 Revenues Expenditures Deficit 12131/2013 Debt Service Fund 313 HALL OF FAME DEBT SERVICE 574,439 1,257,789 1,268,000 - (10,211) 564,228 Capital Project Funds - 288 EMS / FIRE DEPARTMENT CAPITAL 5,522,335 3,730,084 4,581,267 - (851,183) 4,671,152 377 PROFESSIONAL SPORTS DEVELOPMENT 1,040,822 687,801 876,671 - (188,870) 851,952 401 COVELESKI STADIUM CAPITAL 26,758 500 3,540 - (3,040) 23,718 403 ZOO ENDOWMENT 48,846 2,900 - - 2,900 51,746 405 PARK NONREVERTING CAPITAL 492,385 203,500 217,316 - (13,816) 478,569 406 CUMULATIVE CAPITAL DEVELOPMENT 835,769 614,325 911,220 - (296,895) 538,874 407 CUMULATIVE CAPITAL IMPROVEMENT 97,720 434,090 367,575 - 66,515 164,235 409 CUMULATIVE SEWER - - - - - - 412 MAJOR MOVES CONSTRUCTION 7,896,696 528,662 3,395,846 - (2,867,184) 5,029,512 416 MORRIS PERFORMING ARTS CENTER CAPITAL 396,268 101,500 72,666 - 28,834 425,102 434 CREED FUND 223,587 651,000 873,949 - (222,949) 638 450 PALAIS ROYALE HISTORIC PRESERVATION 58,304 16,125 - - 16,125 74,429 677 HALL OF FAME CAPITAL 719,086 4,500 179,322 - (174,822) 544,264 Total Capital & Debt Service Funds 17,933,016 8,232,776 12,747,372 - (4,514,596) 13,418,420 Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 203,850 1,148,035 1,148,152 - (117) 203,733 601 PARKING GARAGES 855,444 1,146,812 1,129,839 - 16,973 872,417 610 SOLID WASTE OPERATIONS 1,169,980 5,257,701 5,565,984 - (308,283) 861,697 611 SOLID WASTE CAPITAL 109 784,261 784,061 - 200 309 620 WATER WORKS OPERATIONS 1,763,223 14,687,748 14,795,947 - (108,199) 1,655,024 622 WATERWORKS CAPITAL 4,145,317 14,000 1,216,792 - (1,202,792) 2,942,525 623 WATERWORKS BOND CAPITAL 5,802,837 18,000 4,826,536 746,550 (4,808,536) 247,751 624 WATERWORKS CUSTOMER DEPOSIT 1,408,694 6,100 4,000 - 2,100 1,410,794 625 WATERWORKS SINKING FUND 4,637 2,108,381 2,108,381 - - 4,637 626 WATERWORKS BOND RESERVE 1,311,688 313,509 - 69,416 313,509 1,555,781 629 WATER WORKS RESERVE - O & M 1,986,231 52,801 7,500 - 45,301 2,031,532 640 SEWER REPAIR INSURANCE 1,160,017 549,200 555,844 - (6,644) 1,153,373 641 SEWAGE WORKS OPERATIONS 4,431,603 33,131,547 34,982,238 - (1,850,691) 2,580,912 642 SEWAGE WORKS CAPITAL 8,863,109 4,560,000 11,774,073 - (7,214,073) 1,649,036 643 SEWAGE WORKS RESERVE - O & M 3,092,304 127,098 18,000 (91,197) 109,098 3,292,599 645 2004 -2006 SEWER BOND 12 - - - 12 647 2007 SEWER BOND 19,041 - 19,017 (19,017) (19,017) 19,041 649 SEWAGE WORKS BOND SINKING 836,045 8,234,756 8,723,149 (488,393) 347,652 650 CLAY SEWAGE WORKS OPERATIONS 696 - - - - 696 `_ 2013 Amended Budget p. 3 __::�4 jjI= Cash Balance 2013 2013 Adjustments Surplus Cash Balance 4,663,254 Enterprise Funds Continued 1/1/2013 Revenues Expenditures 451,729 Deficit 12/31/2013 651 2007B SEWER BOND 39,557 - 39,512 - (39,512) 45 653 SEWAGE WORKS DEBT SERVICE RESERVE 9,710,817 1,805,314 - - 1,805,314 11,516,131 658 2010 CSO PLAN SEWER BOND 112,203 - 112,089 - (112,089) 114 659 2011 SEWER BOND 10,166,510 60,000 10,696,720 (8,500,000) (10,636,720) 8,029,790 661 2012 SEWER BOND 23,246,888 60,000 19,160,000 (13,853,112) (19,100,000) 18,000,000 663 2013 SEWER BOND - 21,200,000 2,100,000 - 19,100,000 19,100,000 663 2014 SEWER BOND - - - - - - 670 CENTURY CENTER 901,198 2,935,706 2,935,707 - (1) 901,197 671 CENTURY CENTER CAPITAL 1,274,877 100,500 - 100,500 1,375,377 Total Enterprise Funds 82,506,887 98,301,469 122,703,541 (21,647,360) (24,402,072) 79,752,175 Internal Service Funds 222 CENTRAL SERVICES 1,090,656 7,922,703 7,979,429 (56,726) 1,033,930 226 LIABILITY INSURANCE 5,245,412 3,033,076 2,915,927 - 117,149 5,362,561 278 TAKE HOME VEHICLE POLICE 391,805 129,400 103,700 - 25,700 417,505 711 SELF - FUNDED EMPLOYEE BENEFITS 7,428,191 12,188,900 13,348,829 - (1,159,929) 6,268,262 713 UNEMPLOYMENT COMPENSATION FUND 72,566 341,450 267,247 - 74,203 146,769 Total Internal Service Funds 14,228,630 23,615,529 24,615,132 - (999,603) 13,229,027 Trust & Agency Funds 701 FIREFIGHTERS PENSION 1,347,864 5,040,279 5,900,028 - (859,749) 488,115 702 POLICE PENSION 2,308,626 5,873,697 6,929,133 - (1,055,436) 1,253,190 730 CITY CEMETERY TRUST 41,112 250 15,000 - (14,750) 26,362 Total Trust & Agency Funds 3,697,602 10,914,226 12,844,161 - (1,929,935) 1,767,667 Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF Revenue - Airport 414 TIF District - Sample -Ewing Gen'I 420 TIF District - SBCDA General 422 TIF District - West Washington 425 TIF Leighton Plaza 426 TIF Central Medical Service Area 429 TIF Northeast District 430 TIF Southside Development Area #1 431 TIF Southside Development Area #2 - Erskine Comm 432 TIF Southside Development Area #3 - Erskine Village 203,931,398 270,409,129 304,128,270 (22,847,360) (33,719,141) 193,059,617 18,429,252 13,940,252 25,244,592 (1,674,000) (11,304,340) 8,798,912 2,843,357 4,663,254 5,302,102 - (638,848) 2,204,509 451,729 444,000 668,815 - (224,815) 226,914 95,395 156,905 151,185 - 5,720 101,115 3,859,101 1,730,000 4,770,544 (2,200,000) (3,040,544) 3,018,557 2,219,623 823,000 2,388,995 (2,200,000) (1,565,995) 2,853,628 5,394,777 1,840,000 6,122,885 (1,000,000) (4,282,885) 2,111,892 5,567,627 1,346,000 501,268 - 844,732 6,412,359 `:_ 2013 Amended Budget p. 4 Tax Increment Financing Funds Continued 435 TIF - Douglas Road 436 TIF - Northeast Residential Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA Bond Proceeds - 2003 428 Redevelopment District Capital - AEDA2003 433 Redevelopment Administration General 438 Coveleski Bond Construction 439 Certified Technology Park 454 Airport Urban Enterprise Zone 619 Blackthorn Golf Course Operations Total Redevelopment Funds Debt Service Funds 314 Redev Bond - 1990 Public Improvement 315 Airport 2003 Debt Reserve 317 Coveleski Bond Debt Reserve 319 Redevelopment Bond - Blackthorn Golf 328 SBCDA 2003 Debt Service Total Debt Service Funds Total Redevelopment Commission Funds Grand Total Cash Balance 2013 2013 Adjustments Surplus Cash Balance 111/2013 Revenues Expenditures Deficit 12/31/2013 160,926 321,000 454,782 - (133,782) 27,144 3,501,311 2,460,000 3,229,957 - (769,957) 2,731,354 42,523,096 27,724,411 48,835,125 (7,074,000) (21,110,714) 28,486,382 31,443 150 6,787 - (6,637) 24,806 816,362 1,448,074 - 1,448,074 2,264,436 375,082 1,000 - 1,000 376,082 45,371 1,747,379 1,997,706 (207,879) (250,327) 2,923 1,268,259 3,196,603 2,004,493 (207,879) 1,192,110 2,668,248 1,038,904 5,000 5,000 - 1,038,904 501,748 3,500 - - 3,500 505,248 326,000 50 326,050 - (326,000) - 1,735,840 6,000 6,000 - - 1,735,840 3,602,492 14,550 337,050 - (322,500) 3,279,992 47,393,846 30,935,564 51,176,668 (7,281,879) (20,241,104) 34,434,621 251,325,245 301,344,693 355,304,938 (30,129,239) (53,960,245) 227,494,239 SpU TH e A W vr:�ce y .. �- 1865 City Controlled Funds 2014 Proposed Budget p. 1 Cash Balance 2014 2014 1/1/2014 Revenues Expenditures Adjustments Surplus Cash Balance Deficit 12/31/2014 101 GENERAL FUND 27,170,819 55,995,013 59,353,081 - (3,358,068) 23,812,751 Special Revenue Funds 102 RAINY DAY FUND 8,640,180 52,000 - - 52,000 8,692,180 103 EXCESS LEVY - - - - - - 201 PARKS & RECREATION 4,355,218 12,190,407 12,233,416 - (43,009) 4,312,209 202 MOTOR VEHICLE HIGHWAY 1,897,208 8,729,476 8,778,601 - (49,125) 1,848,083 203 RECREATION - NONREVERTING 747,298 1,449,592 1,476,089 - (26,497) 720,801 209 STUDE BAKE R/OLIVER REVERTING GRANTS 1,084,675 305,000 1,385,000 - (1,080,000) 4,675 210 ECONOMIC DEVELOPMENT STATE GRANTS 1,281,865 77,016 117,886 - (40,870) 1,240,995 211 COMMUNITY INVESTMENT ADMINISTRATION 571,514 2,358,334 2,318,656 - 39,678 611,192 212 COMMUNITY INVESTMENT GRANTS 357,390 3,811,000 3,811,000 - - 357,390 216 POLICE STATE SEIZURES 134,925 35,900 40,000 - (4,100) 130,825 217 GIFT, DONATION, BEQUEST 70,383 7,290 - - 7,290 77,673 218 POLICE CURFEW VIOLATIONS 10,910 1,025 1,000 - 25 10,935 220 LAW ENFORCEMENT CONTINUING EDUCATION 956,076 211,000 270,000 - (59,000) 897,076 227 LOSS RECOVERY FUND 7,645,233 17,000 2,500,000 - (2,483,000) 5,162,233 249 PUBLIC SAFETY L.O.I.T. 1,788,569 5,962,310 6,430,309 - (467,999) 1,320,570 250 GENERAL GRANT - - - - - 251 LOCAL ROADS & STREETS 1,539,517 1,088,000 1,075,000 - 13,000 1,552,517 252 EXCESS WELFARE DISTRIBUTION 1,146 - 1,148 - (1,148) (2) 258 HUMAN RIGHTS - FEDERAL GRANT 494,484 210,700 234,512 - (23,812) 470,672 271 EASTRACE WATERWAY 14,077 100 10,000 - (9,900) 4,177 273 MORRIS PAC /PALAIS ROYALE MARKETING 26,714 8,100 8,100 - - 26,714 280 POLICE BLOCK GRANTS 3,804 - - - - 3,804 281 ECONOMIC DEVELPMENT COMM - REV BONDS 33 - - - - 33 289 HAZMAT 2,683 10,000 10,000 - - 2,683 291 INDIANA RIVER RESCUE 99,257 45,200 52,300 - (7,100) 92,157 292 POLICE GRANTS 98,125 - 90,000 - (90,000) 8,125 294 REGIONAL POLICE ACADEMY 73,815 22,000 23,750 - (1,750) 72,065 295 COPS MORE GRANT 106,909 41,600 141,600 - (100,000) 6,909 299 POLICE FEDERAL DRUG ENFORCEMENT 248,768 77,000 150,000 - (73,000) 175,768 404 COUNTY OPTION INCOME TAX 14,800,959 8,549,785 9,311,228 - (761,443) 14,039,516 408 ECONOMIC DEVELOPMENT INCOME TAX 9,783,044 8,808,786 6,976,813 - 1,831,973 11,615,017 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 25,711 110 - - 110 25,821 655 PROJECT RELEAF 859,087 431,700 428,812 - 2,888 861,975 705 POLICE K -9 UNIT 1,931 2,000 2,000 - - 1,931 Total Special Revenue Funds 57,721,509 54,502,431 57,877,220 - (3,374,789) 54,346,720 `:_ 2014 Proposed Budget p. 2 jj Cash Balance 2014 2014 Adjustments Surplus Cash Balance 1/1/2014 Revenues Expenditures Deficit 12/31/2014 Debt Service Fund 313 HALL OF FAME DEBT SERVICE 564,228 1,268,116 1,268,116 - - 564,228 Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 4,671,152 2,661,000 2,708,200 - (47,200) 4,623,952 377 PROFESSIONAL SPORTS DEVELOPMENT 851,952 678,228 865,746 - (187,518) 664,434 401 COVELESKI STADIUM CAPITAL 23,718 500 - - 500 24,218 403 ZOO ENDOWMENT 51,746 2,900 - - 2,900 54,646 405 PARK NONREVERTING CAPITAL 478,569 210,700 176,800 - 33,900 512,469 406 CUMULATIVE CAPITAL DEVELOPMENT 538,874 568,516 722,935 - (154,419) 384,455 407 CUMULATIVE CAPITAL IMPROVEMENT 164,235 434,150 364,762 - 69,388 233,623 409 CUMULATIVE SEWER - - - - - - 412 MAJOR MOVES CONSTRUCTION 5,029,512 581,798 3,350,000 - (2,768,202) 2,261,310 416 MORRIS PERFORMING ARTS CENTER CAPITAL 425,102 101,500 53,200 - 48,300 473,402 434 CREED FUND 638 651,000 866,950 - (215,950) (215,312) 450 PALAIS ROYALE HISTORIC PRESERVATION 74,429 16,125 10,000 - 6,125 80,554 677 HALL OF FAME CAPITAL 544,264 2,500 179,659 - (177,159) 367,105 Total Capital & Debt Service Funds 13,418,420 7,177,033 10,566,368 - (3,389,335) 10,029,085 Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 203,733 1,159,100 1,098,005 - 61,095 264,828 601 PARKING GARAGES 872,417 1,103,397 709,179 - 394,218 1,266,635 610 SOLID WASTE OPERATIONS 861,697 5,257,701 5,327,930 - (70,229) 791,468 611 SOLID WASTE CAPITAL 309 784,261 784,061 - 200 509 620 WATER WORKS OPERATIONS 1,655,024 14,711,333 14,702,175 - 9,158 1,664,182 622 WATER WORKS CAPITAL 2,942,525 10,000 953,500 - (943,500) 1,999,025 623 WATERWORKS BOND CAPITAL 247,751 5,000 252,751 - (247,751) (0) 624 WATER WORKS CUSTOMER DEPOSIT 1,410,794 6,000 6,000 - - 1,410,794 625 WATERWORKS SINKING FUND 4,637 2,057,224 2,057,224 - - 4,637 626 WATER WORKS BOND RESERVE 1,555,781 90,073 - - 90,073 1,645,854 629 WATER WORKS RESERVE - O & M 2,031,532 70,312 8,500 - 61,812 2,093,344 640 SEWER REPAIR INSURANCE 1,153,373 549,200 549,437 - (237) 1,153,136 641 SEWAGE WORKS OPERATIONS 2,580,912 33,043,078 34,720,823 - (1,677,745) 903,167 642 SEWAGE WORKS CAPITAL 1,649,036 4,066,580 4,027,580 - 39,000 1,688,036 643 SEWAGE WORKS RESERVE - O & M 3,292,599 238,715 15,000 - 223,715 3,516,314 645 2004 -2006 SEWER BOND 12 - - - - 12 647 2007 SEWER BOND 19,041 - - - - 19,041 649 SEWAGE WORKS BOND SINKING 347,652 9,804,645 9,802,031 - 2,614 350,266 650 CLAY SEWAGE WORKS OPERATIONS 696 - - - - 696 'OUTH 2014 Proposed Budget p. 3 Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF Revenue - Airport 414 TIF District - Sample -Ewing Gen'I 420 TIF District - SBCDA General 422 TIF District - West Washington 425 TIF Leighton Plaza 426 TIF Central Medical Service Area 429 TIF Northeast District 430 TIF Southside De\,elopment Area #1 431 TIF Southside Development Area #2 - Erskine Comm 432 TIF Southside Development Area #3 - Erskine Village 193,059,617 254,015,948 291,507,792 - (37,491,844) 155,567,773 8,798,912 Cash Balance 2014 2014 Adjustments Surplus Cash Balance 5,667,711 Enterprise Funds Continued 1/112014 Revenues Expenditures Deficit 12/31/2014 651 2007B SEWER BOND 45 - - - - 45 653 SEWAGE WORKS DEBT SERVICE RESERVE 11,516,131 1,400,000 - - 1,400,000 12,916,131 658 2010 CSO PLAN SEWER BOND 114 - - - - 114 659 2011 SEWER BOND 8,029,790 25,000 8,000,000 - (7,975,000) 54,790 661 2012 SEWER BOND 18,000,000 45,000 18,000,000 - (17,955,000) 45,000 663 2013 SEWER BOND 19,100,000 60,000 19,100,000 - (19,040,000) 60,000 663 2014 SEWER BOND - 21,000,000 - - 21,000,000 21,000,000 670 CENTURY CENTER 901,197 4,564,898 4,564,898 - - 901,197 671 CENTURY CENTER CAPITAL 1,375,377 100,500 - - 100,500 1,475,877 Total Enterprise Funds 79,752,175 100,152,017 124,679,094 - (24,527,077) 55,225,098 Internal Service Funds 222 CENTRAL SERVICES 1,033,930 7,847,374 7,748,464 - 98,910 1,132,840 226 LIABILITY INSURANCE 5,362,561 2,898,690 2,898,690 - - 5,362,561 278 TAKE HOME VEHICLE POLICE 417,505 123,160 80,580 - 42,580 460,085 711 SELF - FUNDED EMPLOYEE BENEFITS 6,268,262 13,381,750 14,819,935 - (1,438,185) 4,830,077 713 UNEMPLOYMENT COMPENSATION FUND 146,769 236,898 177,974 - 58,924 205,693 Total Internal Service Funds 13,229,027 24,487,872 25,725,643 - (1,237,771) 11,991,256 Trust & Agency Funds 701 FIREFIGHTERS PENSION 488,115 5,391,332 6,074,445 - (683,113) (194,998) 702 POLICE PENSION 1,253,190 6,310,000 7,221,941 - (911,941) 341,249 730 CITY CEMETERY TRUST 26,362 250 10,000 - (9,750) 16,612 Total Trust & Agency Funds 1,767,667 11,701,582 13,306,386 - (1,604,804) 162,863 Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF Revenue - Airport 414 TIF District - Sample -Ewing Gen'I 420 TIF District - SBCDA General 422 TIF District - West Washington 425 TIF Leighton Plaza 426 TIF Central Medical Service Area 429 TIF Northeast District 430 TIF Southside De\,elopment Area #1 431 TIF Southside Development Area #2 - Erskine Comm 432 TIF Southside Development Area #3 - Erskine Village 193,059,617 254,015,948 291,507,792 - (37,491,844) 155,567,773 8,798,912 13,484,612 20,325,432 - (6,840,820) 2,204,509 4,418,336 5,667,711 - (1,249,375) 226,914 422,000 648,915 - (226,915) 101,115 156,905 151,185 - 5,720 3,018,557 1,615,000 3,702,500 - (2,087,500) 2,853,628 827,000 2,350,000 - (1,523,000) 2,111,892 3,615,000 5,700,000 - (2,085,000) 6,412,359 15,000 491,495 - (476,495) 1,958,092 955,134 (1) 106,835 931,057 1,330,628 26,892 5,935,864 `:_ 2014 Proposed Budget p. 4 Tax Increment Financing Funds Continued 435 TIF - Douglas Road 436 TIF - Northeast Residential Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA Bond Proceeds - 2003 428 Redevelopment District Capital - AEDA2003 433 Redevelopment Administration General 438 Coveleski Bond Construction 439 Certified Technology Park 454 Airport Urban Enterprise Zone 619 Blackthorn Golf Course Operations Total Redevelopment Funds Debt Service Funds 314 Redev Bond - 1990 Public Improvement 315 Airport 2003 Debt Reserve 317 Coveleski Bond Debt Reserve 319 Redevelopment Bond - Blackthorn Golf 328 SBCDA 2003 Debt Service Total Debt Service Funds Total Redevelopment Commission Funds Grand Total Cash Balance 2014 2014 Adjustments Surplus Cash Balance 1/1/2014 Revenues Expenditures Deficit 12/31/2014 27,144 320,750 345,463 - (24,713) 2,431 2,731,354 2,510,000 3,323,228 - (813,228) 1,918,126 28,486,382 27,384,603 42,705,929 - (15,321,326) 13,165,056 24,806 150 6,000 - (5,850) 18,956 2,264,436 1,453,000 3,600,000 - (2,147,000) 117,436 376,082 1,500 - - 1,500 377,582 2,923 1,696,879 1,650,685 - 46,194 49,117 2,668,248 3,151, 529 5,256,685 - (2,105,156) 563,092 1,038,904 5,000 5,000 - - 1,038,904 505,248 3,000 - - 3,000 508,248 1,735,840 6,000 6,000 - - 1,735,840 3,279,992 14,000 11,000 - 3,000 3,282,992 34,434,621 30,550,132 47,973,614 - (17,423,482) 17,011,139 227,494,239 284,566,080 339,481,406 - (54,915,326) 172,578,913 'ouTH BE Revenue Summary - 2008 to 2014 (� % "".!,a2:, U pdated 7/26/13, p. 1 City Controlled Funds General Fund 101 GENERAL FUND - PROPERTY TAXES (1) 14,574,480 79,162,937 38,780,847 38,514,550 39,368,431 39,000,000 37,399,180 101 GENERAL FUND - PS LOIT TRANSFERS (2) 0 0 4,998,691 4,976,969 5,476,534 7,101,757 0 101 GENERAL FUND - OTHER 19,355,924 17,118,721 17,670,408 17,420,150 18,740,310 17,830,530 18,595,833 Total General Fund Special Revenue Funds 102 RAINY DAY FUND 103 EXCESS LEVY 201 PARKS & REC - PROPERTY TAXES (1) 201 PARKS & REC - OTHER 202 MOTOR VEHICLE HIGHWAY 203 RECREATION - NONREVERTING 209 STUDE BAKE R/OLIVER REVERTING GRANTS 210 ECONOMIC DEVELOPMENT STATE GRANTS 211 COMMUNITY INVESTMENT ADMINISTRATION 212 COMMUNITY INVESTMENT GRANTS 216 POLICE STATE SEIZURES 217 GIFT, DONATION, BEQUEST 218 POLICE CURFEW VIOLATIONS 220 LAW ENFORCEMENT CONTINUING EDUCA7 227 LOSS RECOVERY FUND 249 PUBLIC SAFETY L.O.I.T. 250 GENERAL GRANT 33,930,404 96,281,658 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 0 0 0 2,461,101 13, 919, 096 7,591,932 7,613,760 Budget Budget City Controlled Funds General Fund 101 GENERAL FUND - PROPERTY TAXES (1) 14,574,480 79,162,937 38,780,847 38,514,550 39,368,431 39,000,000 37,399,180 101 GENERAL FUND - PS LOIT TRANSFERS (2) 0 0 4,998,691 4,976,969 5,476,534 7,101,757 0 101 GENERAL FUND - OTHER 19,355,924 17,118,721 17,670,408 17,420,150 18,740,310 17,830,530 18,595,833 Total General Fund Special Revenue Funds 102 RAINY DAY FUND 103 EXCESS LEVY 201 PARKS & REC - PROPERTY TAXES (1) 201 PARKS & REC - OTHER 202 MOTOR VEHICLE HIGHWAY 203 RECREATION - NONREVERTING 209 STUDE BAKE R/OLIVER REVERTING GRANTS 210 ECONOMIC DEVELOPMENT STATE GRANTS 211 COMMUNITY INVESTMENT ADMINISTRATION 212 COMMUNITY INVESTMENT GRANTS 216 POLICE STATE SEIZURES 217 GIFT, DONATION, BEQUEST 218 POLICE CURFEW VIOLATIONS 220 LAW ENFORCEMENT CONTINUING EDUCA7 227 LOSS RECOVERY FUND 249 PUBLIC SAFETY L.O.I.T. 250 GENERAL GRANT 33,930,404 96,281,658 61,449,946 60,911,669 63,585,275 63,932,287 55,995,013 3,393,886 785,254 2,010,972 24,477 42,239 52,000 52,000 742 285 185,180 261 0 0 0 2,461,101 13, 919, 096 7,591,932 7,613,760 7,824,056 7,800,000 7,430,898 3,716,576 3,709,703 3,974,245 4,375,293 4,451,329 4,562,329 4,759,509 5,267,736 5,101, 624 5,397,547 5,564,838 7,605,799 8,691,971 8,729,476 1,148, 500 1,027,465 996,098 1,023,635 1,039,835 1,636,943 1,449,592 388,269 251,058 683,781 411,454 5,485 5,000 305,000 355,484 306,625 3,289,539 1,039,422 220,472 1,624,187 77,016 0 0 0 2,484,129 2,093,423 2,341,808 2,358,334 9,305,084 4,672,752 7,520,251 6,106, 647 4,159, 815 8,800,305 3,811,000 49,975 42,274 31,634 41,271 29,005 35,900 35,900 37,300 9,589 9,502 10,856 20,863 7,150 7,290 2,255 1,530 1,247 1,153 470 1,025 1,025 394,274 339,490 661,879 297,899 279,858 347,000 211,000 4,462,214 441,935 16,091 224,246 21,894 3,829,857 17,000 0 0 6,083,195 5,510,917 6,789,333 5,900,386 5,962,310 1,160 319 15 0 0 0 0 ~oU He�° Revenue Summary - 2008 to 2014 w � v, � vr: Acr: y P� a� Updated 7/26/13, p. 2 f 1t6S R Special Revenue Funds Continued 250 GENERAL GRANT 251 LOCAL ROADS & STREETS 252 EXCESS WELFARE DISTRIBUTION 258 HUMAN RIGHTS - FEDERAL GRANT 271 EASTRACE WATERWAY 273 MORRIS PAC /PALAIS ROYALE MARKETING 280 POLICE BLOCK GRANTS 281 ECONOMIC DEVELPMENT COMM - REV BOP 289 HAZMAT 291 INDIANA RIVER RESCUE 292 POLICE GRANTS 294 REGIONAL POLICE ACADEMY 295 COPS MORE GRANT 299 POLICE FEDERAL DRUG ENFORCEMENT 404 COUNTY OPTION INCOME TAX 408 ECONOMIC DEVELOPMENT INCOME TAX 410 URBAN DEVELOPMENT ACTION GRANT (UD, 655 POJECT RELEAF 705 POLICE K -9 UNIT Total Special Revenue Funds Debt Service Fund 313 HALL OF FAME DEBT SERVICE 1,160 319 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 5,407 0 0 166,616 135,088 198,614 154,253 Budget Budget Special Revenue Funds Continued 250 GENERAL GRANT 251 LOCAL ROADS & STREETS 252 EXCESS WELFARE DISTRIBUTION 258 HUMAN RIGHTS - FEDERAL GRANT 271 EASTRACE WATERWAY 273 MORRIS PAC /PALAIS ROYALE MARKETING 280 POLICE BLOCK GRANTS 281 ECONOMIC DEVELPMENT COMM - REV BOP 289 HAZMAT 291 INDIANA RIVER RESCUE 292 POLICE GRANTS 294 REGIONAL POLICE ACADEMY 295 COPS MORE GRANT 299 POLICE FEDERAL DRUG ENFORCEMENT 404 COUNTY OPTION INCOME TAX 408 ECONOMIC DEVELOPMENT INCOME TAX 410 URBAN DEVELOPMENT ACTION GRANT (UD, 655 POJECT RELEAF 705 POLICE K -9 UNIT Total Special Revenue Funds Debt Service Fund 313 HALL OF FAME DEBT SERVICE 1,160 319 15 0 0 0 0 1,188,144 1,068,972 1,072,859 1,036,989 1,029,814 1,061,143 1,088,000 0 2,922,079 17,808 6,545 5,407 0 0 166,616 135,088 198,614 154,253 184,948 237,250 210,700 1,194 284 118 78 99 100 100 14,491 18,693 14,408 4,118 5,039 8,100 8,100 0 810,837 2,031 3,433 681 185,000 0 0 0 88 926 133 100 0 11,626 380 271 580 13 3,000 10,000 12,774 22,800 32,669 26,545 65,408 31,500 45,200 202,215 55,056 0 49,038 111,796 110,000 0 21,856 15,471 26,075 24,048 13,822 28,500 22,000 32,645 61,383 34,300 30,063 40,690 41,600 41,600 63,008 48,372 46,835 85,182 84,572 102,000 77,000 6,504,988 8,385,056 7,828,067 8,223,812 9,443,965 8,732,872 8,549,785 4,330,228 4,060,012 9,330,188 7,948,566 9,673,476 8,732,012 8,808,786 955,453 766,866 2,895,913 558,646 7,670 70,104 110 434,395 431,018 429,290 431,438 432,956 431,700 431,700 1,408 0 154 1,006 11 2,000 2,000 44,925,597 49,411,366 454,564 2,446,354 60, 382, 796 53, 315, 524 55, 684, 376 1,575,924 1,750,141 1,306,284 65, 412, 842 1,257,789 54, 502, 431 1,268,116 O tipU TH Revenue Summary - 2008 to 2014 :JI Updated 7/26/13, p. 3 f 1t6S Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPI- 434 CREED FUND 450 PALAIS ROYALE HISTORIC PRESERVATION 677 HALL OF FAME CAPITAL Total Capital & Debt Service Funds Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 601 PARKING GARAGES 610 SOLID WASTE OPERATIONS 611 SOLID WASTE CAPITAL 620 WATER WORKS OPERATIONS 622 WATER WORKS CAPITAL 623 WATERWORKS BOND CAPITAL 624 WATER WORKS CUSTOMER DEPOSIT 625 WATERWORKS SINKING FUND 626 WATER WORKS BOND RESERVE 2,199, 396 2,188, 308 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 327 500 500 4,354 250 2,095 3,757 Budget Budget Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPI- 434 CREED FUND 450 PALAIS ROYALE HISTORIC PRESERVATION 677 HALL OF FAME CAPITAL Total Capital & Debt Service Funds Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 601 PARKING GARAGES 610 SOLID WASTE OPERATIONS 611 SOLID WASTE CAPITAL 620 WATER WORKS OPERATIONS 622 WATER WORKS CAPITAL 623 WATERWORKS BOND CAPITAL 624 WATER WORKS CUSTOMER DEPOSIT 625 WATERWORKS SINKING FUND 626 WATER WORKS BOND RESERVE 2,199, 396 2,188, 308 2,919,148 2,568,500 2,288,561 3,730,084 2,661,000 1,004,385 1,152, 319 1,166, 229 956,450 1,303,963 687,801 678,228 11,192 3,123 370 262 327 500 500 4,354 250 2,095 3,757 13,211 2,900 2,900 227,253 200,255 195,200 250,691 203,742 203,500 210,700 588,689 1,616,313 765,152 630,877 603,408 614,325 568,516 550,534 530,574 515,648 484,580 449,238 434,090 434,150 463,752 113,908 77,622 109,896 715,263 528,662 581,798 93,551 84,500 118,271 85,791 87,901 101,500 101,500 1,022,878 613,910 419,363 734,607 654,444 651,000 651,000 17,009 33,274 13,805 14,320 12,113 16,125 16,125 224,403 206,277 204,024 2,910 119,192 4,500 2,500 6,861,960 9,189, 365 7,972,851 7,592,782 7,757,647 8,232,776 7,177, 033 1,167, 563 982,015 873,650 891,604 1,010,067 1,148, 035 1,159,100 1,004,156 1,070,566 1,048,884 1,074,230 923,966 1,146, 812 1,103, 397 4,344,468 4,755,199 4,795,272 4,829,373 5,087,349 5,257,701 5,257,701 393,661 423,405 331,174 239,062 259,479 784,261 784,261 13, 993, 027 14, 207,162 14, 226, 351 14,149, 682 15, 598, 809 14, 687, 748 14, 711, 333 1,085,219 915,192 277,977 1,345,040 3,791,481 14,000 10,000 1,401 5,245,500 10,555 1,764 8,455, 624 18,000 5,000 47,733 11,514 4,960 3,971 6,864 6,100 6,000 3,839,568 3,272,172 3,557,260 3,556,581 1,646,743 2,108, 381 2,057,224 0 0 121,162 305,401 885,285 313,509 90,073 O tipU TH Revenue Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 4 f 1t6S Enterprise Funds Continued 629 WATER WORKS RESERVE - O & M 640 SEWER REPAIR INSURANCE 641 SEWAGE WORKS OPERATIONS 642 SEWAGE WORKS CAPITAL 643 SEWAGE WORKS RESERVE - O & M 644 WATER LEAK INSURANCE FUND 645 2006 SEWER BOND 647 2007 SEWER BOND 649 SEWAGE WORKS BOND SINKING 650 CLAY SEWAGE WORKS OPERATIONS 651 2007B SEWER BOND 653 SEWAGE WORKS DEBT SERVICE RESERVE 658 2010 SEWER BOND 659 2011 SEWER BOND 661 2012 SEWER BOND 663 2013 SEWER BOND 664 2013 SEWER BOND ISSUANCE COSTS 665 2014 SEWER BOND 670 CENTURY CENTER 671 CENTURY CENTER CAPITAL ACCOUNT 209,538 15,165 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 31, 096, 953 33,131, 547 33, 043, 078 2,983,573 2,780,287 1,301,577 13, 524, 497 Budget Budget Enterprise Funds Continued 629 WATER WORKS RESERVE - O & M 640 SEWER REPAIR INSURANCE 641 SEWAGE WORKS OPERATIONS 642 SEWAGE WORKS CAPITAL 643 SEWAGE WORKS RESERVE - O & M 644 WATER LEAK INSURANCE FUND 645 2006 SEWER BOND 647 2007 SEWER BOND 649 SEWAGE WORKS BOND SINKING 650 CLAY SEWAGE WORKS OPERATIONS 651 2007B SEWER BOND 653 SEWAGE WORKS DEBT SERVICE RESERVE 658 2010 SEWER BOND 659 2011 SEWER BOND 661 2012 SEWER BOND 663 2013 SEWER BOND 664 2013 SEWER BOND ISSUANCE COSTS 665 2014 SEWER BOND 670 CENTURY CENTER 671 CENTURY CENTER CAPITAL ACCOUNT 209,538 15,165 996,501 7,206 131,155 52,801 70,312 672,763 664,782 586,976 547,845 549,923 549,200 549,200 22, 921,400 24, 019, 035 25, 257, 312 28, 897, 031 31, 096, 953 33,131, 547 33, 043, 078 2,983,573 2,780,287 1,301,577 13, 524, 497 4,496,026 4,560,000 4,066,580 118,399 27,752 10,034 409,583 15,457 127,098 238,715 975,688 0 0 0 0 0 0 24,204 33,912 97 12 0 0 0 502,119 400,281 156,326 1,352 202 0 0 6,335,129 5,735,000 7,520,570 6,923,468 8,369,028 8,234,756 9,804,645 38,408 8,481 2 2 3 0 0 469,876 142,314 30,308 2,989 575 0 0 0 4,541,322 1,058,932 2,143,816 1,966,747 1,805,314 1,400,000 0 0 9,522,985 18,528 4,348 0 0 0 0 0 21, 508, 738 91,421 60,000 25,000 0 0 0 0 25,196, 371 60,000 45,000 0 0 0 0 0 21,200,000 60,000 0 0 0 0 0 0 0 0 0 0 0 0 0 21, 000, 000 3,393,620 2,823,446 2,603,820 2,788,186 2,658,898 2,935,706 4,564,898 0 0 0 0 1,444,422 100,500 100,500 Total Enterprise Funds 64, 521, 513 72, 074, 502 74, 292, 685 103,169, 961 113, 687,196 98, 301, 469 100,152, 017 �5pL1THS,�O Revenue 2008 2014 to W PFACK ��.��� Updated 7/26/13, p. 5 1865; y Internal Service Funds 222 CENTRAL SERVICES 226 LIABILITY INSURANCE 278 TAKE HOME VEHICLE POLICE 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 703 POLICE /FIRE STATE PENS. 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - AIRPORT 414 TIF DISTRICT- SAMPLE -EWING GEN'L 420 TIF DISTRICT - SBCDA GENERAL 422 TIF DISTRICT -WEST WASHINGTON 425 TIF LEIGHTON PLAZA 3,509,704 3,103,125 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 128,200 129,400 123,160 14, 290, 046 12, 532, 566 9,623,999 11, 275, 664 Budget Budget Internal Service Funds 222 CENTRAL SERVICES 226 LIABILITY INSURANCE 278 TAKE HOME VEHICLE POLICE 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 703 POLICE /FIRE STATE PENS. 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - AIRPORT 414 TIF DISTRICT- SAMPLE -EWING GEN'L 420 TIF DISTRICT - SBCDA GENERAL 422 TIF DISTRICT -WEST WASHINGTON 425 TIF LEIGHTON PLAZA 3,509,704 3,103,125 3,281,537 3,341,396 6,708,059 7,922,703 7,847,374 2,712,837 2,044,370 2,898,051 3,078,648 2,967,528 3,033,076 2,898,690 0 520,175 62,038 86,159 128,200 129,400 123,160 14, 290, 046 12, 532, 566 9,623,999 11, 275, 664 11, 075, 304 12,188, 900 13, 381, 750 0 0 0 217,482 275,040 341,450 236,898 20, 512, 587 18, 200, 236 15, 865, 625 17, 999, 349 21,154,131 23, 615, 529 24, 487, 872 3,744,733 6,622,109 5,200,479 5,528,899 5,239,851 5,040,279 5,391,332 4,075,113 7,571,010 5,810,871 6,492,500 6,751,423 5,873,697 6,310,000 0 0 0 0 1,216,103 0 0 1,474 357 150 118 202 250 250 7,821,320 14,193, 476 11, 011, 500 12, 021, 517 13, 207, 579 10, 914, 226 11, 701, 582 178, 573, 381 259, 350, 603 230, 975, 403 255, 010, 802 275, 076, 204 270, 409,129 254, 015, 948 1,781,158 11, 723, 053 22, 051, 980 13, 319, 602 12, 667, 604 13, 940, 252 13, 484, 612 5,876 0 0 0 0 0 0 267,774 4,555,292 7,809,863 6,109, 627 5,495,844 4,663,254 4,418,336 16,175 359,961 862,008 434,226 426,635 444,000 422,000 156,860 144,332 147,012 113,095 131,799 156,905 156,905 � �5pL1THS�,�O Revenue 2008 2014 to U42 PEACE. a .����a� Updated 7/26/13, p. 6 1865 Tax Increment Financing Funds 426 TIF CENTRAL MEDICAL SERVICE AREA 429 TIF NORTHEAST DISTRICT 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF NORTHEST RESIDENTIAL Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 428 REDEVELOPMENT DISTRICT CAPITAL - AED, 433 REDEVELOPMENT ADMINISTRATION GENEF 438 COVELESKI BOND CONSTRUCTION 439 CERTIFIED TECHNOLOGY PARK 454 AIRPORT URBAN ENTERPRISE ZONE 619 BLACKTHORN GOLF COURSE OPERATIONS Total Redevelopment Funds 57,442 933,885 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 3,891,739 1,840,000 3,615,000 18 1,241,831 5,997,903 794,500 Budget Budget Tax Increment Financing Funds 426 TIF CENTRAL MEDICAL SERVICE AREA 429 TIF NORTHEAST DISTRICT 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF NORTHEST RESIDENTIAL Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 428 REDEVELOPMENT DISTRICT CAPITAL - AED, 433 REDEVELOPMENT ADMINISTRATION GENEF 438 COVELESKI BOND CONSTRUCTION 439 CERTIFIED TECHNOLOGY PARK 454 AIRPORT URBAN ENTERPRISE ZONE 619 BLACKTHORN GOLF COURSE OPERATIONS Total Redevelopment Funds 57,442 933,885 3,540,910 1,714,266 1,623,756 1,730,000 1,615,000 233 22,567 195,745 716,103 1,356,334 823,000 827,000 3,095 357,382 4,102, 951 1,819,106 3,891,739 1,840,000 3,615,000 18 1,241,831 5,997,903 794,500 2,329 0 0 4,782 1,533,641 3,771,192 1,616,374 27,801 1,346,000 15,000 0 1,303,937 619,818 306,299 286,436 321,000 320,750 0 0 1,817,307 2,448,369 2,524,259 2,460,000 2,510,000 2,293,413 22,175, 881 50, 916, 689 29, 391, 567 28,434, 536 27, 724, 411 27, 384, 603 188,939 34,171 8,832 2,657 0 0 0 10,213 2,725 1,202 0 0 0 0 2,822 669 214 107 164 150 150 0 0 4,980,000 5,268 0 0 0 0 0 0 812,791 3,571 1,448,074 1,453,000 0 809,305 302,172 123,638 113,044 1,000 1,500 1,488,676 1,532,523 1,482,945 1,393,351 1,669,151 1,747,379 1,696,879 1,690,650 2,379,393 6,775,365 2,337,812 1,785,930 3,196,603 3,151,529 O tipU TH Revenue Summary - 2008 to 2014 :Ji Updated 7/26/13, p. 7 f 1t6S Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMEM 315 AIRPORT 2003 DEBT RESERVE 317 COVELESKI BOND DEBT RESERVE 319 REDEVELOPMENT BOND - BLACKTHORN G( 328 SBCDA 2003 DEBT RESERVE 30,589 9,636 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 2,470 3,500 3,000 37,970 8,742 3,627 2,827 Budget Budget Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMEM 315 AIRPORT 2003 DEBT RESERVE 317 COVELESKI BOND DEBT RESERVE 319 REDEVELOPMENT BOND - BLACKTHORN G( 328 SBCDA 2003 DEBT RESERVE 30,589 9,636 3,027 2,373 3,009 0 0 445,485 16,949 7,090 5,538 5,571 5,000 5,000 0 0 498,000 1,277 2,470 3,500 3,000 37,970 8,742 3,627 2,827 4,420 50 0 254,235 9,768 4,053 640,792 8,258 6,000 6,000 Total Debt Service Funds 768,279 45,095 515,797 652,807 23,728 14,550 14,000 Total Redevelopment Commission Funds 4,752,342 24,600,369 58,207,851 32,382,186 30,244,194 30,935,564 30,550,132 Grand Totals 183, 325, 723 283, 950, 972 289,183, 254 287, 392, 988 305, 320, 398 301, 344, 693 284, 566, 080 (1) 2014 property tax revenue estimate is equal to 2012/2013 county abstract amount x 1.03 inflation x 95% estimated collections (2) PS LOIT transfer to be eliminated for 2014 per State Board of Accounts. Budget expenditures directly from Fund 249. Expenditure Summary - 2008 to 2014 Updated 7/26/13, p. 1 City Controlled Funds General Fund 101 -0101 Mayor 101 -0104 311 Call Center 101 -0103 Board of Safety 101 -0201 City Clerk 101 -0301 Common Council 101 -0401 Administration & Finance 101 -0404 Morris Performing Arts Center 101 -0405 Palais Royale Ballroom 101 -0407 Youth Services Bureau 101 -0408 Art Association 101 -0409 Studebaker Museum 101 -0460 Main Street Parking Garage Capital 101 -0462 Leighton Plaza Capital 101 -0501 City Attorney 101 -0600 Energy Office 101 -0602 Engineering 101 -0606 Building Maintenance 101 -0607 Traffic & Lighting 101 -0801 Police Department 101 -0802 Communications Center 101 -0805 Police Department - Public Safety LOIT funded 101 -0901 Fire Department 101 -0905 Fire Department - Public Safety LOIT funded 101 -1001 Community & Economic Development 882,649 714,136 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 0 0 0 307,901 314,652 279,314 311,388 Budget Budget City Controlled Funds General Fund 101 -0101 Mayor 101 -0104 311 Call Center 101 -0103 Board of Safety 101 -0201 City Clerk 101 -0301 Common Council 101 -0401 Administration & Finance 101 -0404 Morris Performing Arts Center 101 -0405 Palais Royale Ballroom 101 -0407 Youth Services Bureau 101 -0408 Art Association 101 -0409 Studebaker Museum 101 -0460 Main Street Parking Garage Capital 101 -0462 Leighton Plaza Capital 101 -0501 City Attorney 101 -0600 Energy Office 101 -0602 Engineering 101 -0606 Building Maintenance 101 -0607 Traffic & Lighting 101 -0801 Police Department 101 -0802 Communications Center 101 -0805 Police Department - Public Safety LOIT funded 101 -0901 Fire Department 101 -0905 Fire Department - Public Safety LOIT funded 101 -1001 Community & Economic Development 882,649 714,136 625,698 636,428 659,166 694,229 681,999 0 0 0 0 0 320,102 475,924 14,639 450 0 0 0 0 0 307,901 314,652 279,314 311,388 352,821 365,170 400,198 597,272 316,114 294,613 296,742 498,361 515,397 472,598 1,621,827 1,242,295 1,253,734 1,420,841 2,092,019 1,877,728 1,874,925 839,309 884,145 820,438 878,897 997,479 1,033,800 1,033,799 483,361 403,142 328,956 305,476 431,712 492,830 492,830 75,000 0 0 0 0 0 0 65,000 0 0 0 0 0 0 185,527 68,721 0 0 0 0 0 55,000 0 0 0 0 0 0 42,840 7,550 0 0 0 0 0 902,796 766,549 724,752 871,701 960,703 1,028,466 1,027,936 0 11,109 84,977 424,219 472,239 0 0 4,991,599 3,719,122 3,196, 247 1,547,192 1,964,986 1,393,561 1,175,198 451,736 377,409 177,034 188,315 0 0 0 2,699,922 2,154, 695 1,569,561 1,692,060 897,564 111,815 0 25, 995, 629 24, 992, 890 24, 956, 529 23, 693, 019 25, 201, 765 23, 795, 376 24, 391, 869 1,518,609 1,474,704 1,772,300 1,890,970 2,051,797 2,326,560 2,450,961 0 0 0 2,769,344 2,964,427 3,968,567 0 21, 474, 853 20, 708,119 20, 879, 472 19, 847,153 20, 902, 952 20, 567, 695 21, 681, 731 0 0 0 2,207,624 2,329,192 3,133,190 0 887,564 867,911 0 0 0 0 0 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 2 f 1t6S General Fund Continued 101 -1008 Human Rights 101 -1064 Wayne Street Parking Garage Capital 101 -1201 Code Enforcement 101 -1202 Weights & Measures 101 -1203 Code Hearing Officer 101 -1204 Abandoned Vehicle 101 -1205 Unsafe Building 101 -1207 Animal Control Total General Fund Special Revenue Funds 102 RAINY DAY FUND 103 EXCESS LEVY 201 PARKS & RECREATION 202 MOTOR VEHICLE HIGHWAY 203 RECREATION - NONREVERTING 209 STUDE BAKE R/OLIVER REVERTING GRANTS 210 ECONOMIC DEVELOPMENT STATE GRANTS 211 COMMUNITY INVESTMENT ADMINISTRATION 212 COMMUNITY INVESTMENT GRANTS 216 POLICE STATE SEIZURES 217 GIFT, DONATION, BEQUEST 218 POLICE CURFEW VIOLATIONS 220 LAW ENFORCEMENT CONTINUING EDUCAT 227 LOSS RECOVERY FUND 299,164 279,671 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 1,868,813 2,186,969 2,097,941 40,693 41,668 0 0 Budget Budget General Fund Continued 101 -1008 Human Rights 101 -1064 Wayne Street Parking Garage Capital 101 -1201 Code Enforcement 101 -1202 Weights & Measures 101 -1203 Code Hearing Officer 101 -1204 Abandoned Vehicle 101 -1205 Unsafe Building 101 -1207 Animal Control Total General Fund Special Revenue Funds 102 RAINY DAY FUND 103 EXCESS LEVY 201 PARKS & RECREATION 202 MOTOR VEHICLE HIGHWAY 203 RECREATION - NONREVERTING 209 STUDE BAKE R/OLIVER REVERTING GRANTS 210 ECONOMIC DEVELOPMENT STATE GRANTS 211 COMMUNITY INVESTMENT ADMINISTRATION 212 COMMUNITY INVESTMENT GRANTS 216 POLICE STATE SEIZURES 217 GIFT, DONATION, BEQUEST 218 POLICE CURFEW VIOLATIONS 220 LAW ENFORCEMENT CONTINUING EDUCAT 227 LOSS RECOVERY FUND 299,164 279,671 252,273 254,956 296,757 346,237 349,962 0 16,450 0 0 0 0 0 1,315,028 1,249,904 1,392,316 1,470,347 1,868,813 2,186,969 2,097,941 40,693 41,668 0 0 0 0 0 44,352 15,844 46,218 44,848 40,000 40,000 60,000 62,947 59,774 54,099 121,137 68,574 65,829 14,132 170,414 154,948 49,168 64,621 107,684 107,684 75,000 477,915 485,896 483,486 501,584 555,633 596,111 596,078 66,503,546 61,327,868 59,241,185 61,438,862 65,714,644 64,967,316 59,353,081 0 0 0 0 0 0 0 0 0 0 219,363 0 0 0 12,424, 641 10, 709, 907 11, 034, 333 11, 758, 626 12,491,428 12, 892,463 12,233,416 5,124,138 4,824,220 6,266,127 6,162, 905 8,338,211 9,066,496 8,778,601 1,070,508 1,048,560 1,023,374 1,066,476 1,554,406 1,560,777 1,476,089 235,856 147,812 891,081 974,694 875,776 1,000,000 1,385,000 272,799 214,198 2,711,824 1,709,445 207,067 1,260,777 117,886 0 0 0 1,968,133 2,211,015 2,354,331 2,318,656 7,207,638 7,351,801 8,485, 805 6,293,804 9,314,190 8,957,256 3,811,000 11,606 7,625 40,785 16,502 80,000 45,900 40,000 0 20,617 0 0 5,200 0 0 3,769 1,777 0 0 1,000 1,000 1,000 244,077 196,512 576,018 200,637 569,119 478,131 270,000 0 264,637 286,795 99,400 538,967 526,185 2,500,000 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 3 f 1t6S Special Revenue Funds Continued 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 250 GENERAL GRANT 0 54,786 5,250 163 0 Budget Budget Special Revenue Funds Continued 249 PUBLIC SAFETY L.O.I.T. 0 0 4,940,000 4,976,969 5,293,619 7,101,757 6,430,309 250 GENERAL GRANT 0 54,786 5,250 163 0 0 0 251 LOCAL ROADS & STREETS 1,290,819 1,445,105 1,569,984 2,005,741 1,252,049 1,235,924 1,075,000 252 EXCESS WELFARE DISTRIBUTION 0 0 674,000 0 3,313,247 0 1,148 258 HUMAN RIGHTS - FEDERAL GRANT 161,957 144,247 153,710 156,933 225,124 228,930 234,512 271 EASTRACE WATERWAY 231 1,503 204 9,915 16,000 346 10,000 273 MORRIS PAC /PALAIS ROYALE MARKETING 2,764 14,753 14,605 0 8,100 10,149 8,100 280 POLICE BLOCK GRANTS 0 218,850 157,498 312,292 300,000 185,000 0 281 ECONOMIC DEVELPMENT COMM - REV BOP 0 0 0 0 0 27,102 0 289 HAZMAT 12,669 3,004 6,366 448 3,000 3,000 10,000 291 INDIANA RIVER RESCUE 31,034 16,881 33,752 20,896 32,112 51,666 52,300 292 POLICE GRANTS 181,902 123,403 0 49,038 135,000 110,000 90,000 294 REGIONAL POLICE ACADEMY 21,076 18,317 13,899 27,104 27,000 28,500 23,750 295 COPS MORE GRANT 9,412 56,152 50,318 49,446 60,402 41,980 141,600 299 POLICE FEDERAL DRUG ENFORCEMENT 97,624 95,279 90,310 31,052 198,205 188,573 150,000 404 COUNTY OPTION INCOME TAX 6,465,672 4,132,545 7,208,580 6,142,472 9,137,438 9,258,915 9,311,228 408 ECONOMIC DEVELOPMENT INCOME TAX 4,053,471 3,257,589 3,949,573 8,474,479 9,668,671 8,933,379 6,976,813 410 URBAN DEVELOPMENT ACTION GRANT (LID, 1,916,006 518,394 6,300,000 472,140 400,902 268,146 0 655 PROJECT RE LEAF 363,072 363,167 339,649 344,798 428,088 432,065 428,812 705 POLICE K -9 UNIT 1,283 1,500 0 0 3,000 2,000 2,000 Total Special Revenue Funds 41,204,024 35,253,141 56,823,840 53,543,871 66,688,336 66,250,748 57,877,220 Debt Service Fund 313 HALL OF FAME DEBT SERVICE 1,413,515 1,406,000 1,405,500 1,405,000 1,332,215 1,268,000 1,268,116 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 4 f 1t6S Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 409 CUMULATIVE SEWER 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPI- 434 CREED FUND 450 PALAIS ROYALE HISTORIC PRESERVATION 677 HALL OF FAME CAPITAL Total Capital & Debt Service Funds Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 601 PARKING GARAGES 610 SOLID WASTE OPERATIONS 611 SOLID WASTE CAPITAL 620 WATERWORKS OPERATIONS 622 WATERWORKS CAPITAL 623 WATERWORKS BOND CAPITAL 624 WATER WORKS CUSTOMER DEPOSIT 625 WATERWORKS SINKING FUND 919,141 692,317 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 75,002 3,540 0 0 0 0 0 Budget Budget Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 409 CUMULATIVE SEWER 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPI- 434 CREED FUND 450 PALAIS ROYALE HISTORIC PRESERVATION 677 HALL OF FAME CAPITAL Total Capital & Debt Service Funds Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 601 PARKING GARAGES 610 SOLID WASTE OPERATIONS 611 SOLID WASTE CAPITAL 620 WATERWORKS OPERATIONS 622 WATERWORKS CAPITAL 623 WATERWORKS BOND CAPITAL 624 WATER WORKS CUSTOMER DEPOSIT 625 WATERWORKS SINKING FUND 919,141 692,317 2,104, 065 2,065,780 2,957,825 4,581,267 2,708,200 889,620 866,095 838,574 995,423 1,365,760 876,671 865,746 61,822 138,288 9,790 14,991 75,002 3,540 0 0 0 0 0 0 0 0 247,425 237,633 193,488 220,952 281,624 217,316 176,800 1,542,020 1,252,118 1,394,776 501,538 603,481 911,220 722,935 565,611 584,936 592,378 594,000 402,277 367,575 364,762 0 0 0 80,224 0 0 0 131,735 3,641,472 962,470 336,666 1,459,723 3,395,846 3,350,000 58,138 50,195 42,167 120,683 264,856 72,666 53,200 1,535,883 1,408,898 1,012,417 848,322 878,554 873,949 866,950 0 3,967 7,258 3,983 16,125 0 10,000 12,581 51,713 202,924 168,262 374,276 179,322 179,659 7,377,491 10,333,632 8,765,807 7,355,824 10,011,718 12,747,372 10,566,368 1,104, 563 1,088,264 932,360 858,741 1,112, 705 1,148,152 1,098,005 733,529 724,316 623,583 752,728 1,340,948 1,129, 839 709,179 4,477,767 4,276,259 4,290,837 4,763,336 5,011,030 5,565,984 5,327,930 397,680 423,027 315,262 240,749 394,235 784,061 784,061 14, 829, 974 13, 946, 540 14, 534, 297 15, 048, 859 15, 026, 688 14, 795, 947 14, 702,175 931,580 807,866 586,289 399,864 1,856,138 1,216,792 953,500 817,944 1,015,134 3,301,537 794,336 4,323,290 4,826,536 252,751 59,214 11,514 4,960 3,971 4,750 4,000 6,000 3,848,386 3,277,319 3,548,912 3,558,412 1,726,113 2,108, 381 2,057,224 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 5 f 1t6S Enterprise Funds Continued 626 WATERWORKS BOND RESERVE 629 WATER WORKS RESERVE - O & M 640 SEWER REPAIR INSURANCE 641 SEWAGE WORKS OPERATIONS 642 SEWAGE WORKS CAPITAL 643 SEWAGE WORKS RESERVE - O & M 644 WATER LEAK INSURANCE FUND 645 2006 SEWER BOND 647 2007 SEWER BOND 649 SEWAGE WORKS BOND SINKING 650 CLAY SEWAGE WORKS OPERATIONS 651 2007B SEWER BOND 653 SEWAGE WORKS DEBT SERVICE RESERVE 658 2010 SEWER BOND 659 2011 SEWER BOND 661 2012 SEWER BOND 663 2013 SEWER BOND 670 CENTURY CENTER 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 562,115 555,844 549,437 23, 426, 749 26, 246, 904 22, 661, 359 34, 566, 327 Budget Budget Enterprise Funds Continued 626 WATERWORKS BOND RESERVE 629 WATER WORKS RESERVE - O & M 640 SEWER REPAIR INSURANCE 641 SEWAGE WORKS OPERATIONS 642 SEWAGE WORKS CAPITAL 643 SEWAGE WORKS RESERVE - O & M 644 WATER LEAK INSURANCE FUND 645 2006 SEWER BOND 647 2007 SEWER BOND 649 SEWAGE WORKS BOND SINKING 650 CLAY SEWAGE WORKS OPERATIONS 651 2007B SEWER BOND 653 SEWAGE WORKS DEBT SERVICE RESERVE 658 2010 SEWER BOND 659 2011 SEWER BOND 661 2012 SEWER BOND 663 2013 SEWER BOND 670 CENTURY CENTER 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 161 0 0 0 0 60,947 15,165 8,691 912,337 8,500 7,500 8,500 666,690 630,605 279,535 268,681 562,115 555,844 549,437 23, 426, 749 26, 246, 904 22, 661, 359 34, 566, 327 31, 924, 566 34, 982, 238 34, 720, 823 2,972,779 2,356,528 1,625,220 3,994,549 9,401,303 11, 774, 073 4,027,580 118,399 454,752 10,034 8,429 69,503 18,000 15,000 824,080 0 0 0 0 0 0 1,796,047 784,893 16,957 14,371 0 0 0 7,720,398 4,495,468 509,982 839,292 116,660 19,017 0 6,349,348 5,749,779 6,892,171 6,904,519 8,273,424 8,723,149 9,802,031 0 1,086,322 0 0 691 0 0 131,985 5,126, 327 10, 046,404 1,506,696 503,191 39,512 0 0 0 0 0 0 0 0 0 0 799,341 6,692,030 2,317,292 112,089 0 0 0 0 1,772,942 19, 678, 403 10, 696, 720 8,000,000 0 0 0 0 2,100, 000 19,160, 000 18, 000, 000 0 0 0 0 0 2,100, 000 19,100, 000 3,192, 009 2,831,792 3,157,167 2,678,401 4,179, 881 2,935,707 4,564,898 0 0 0 0 565,000 0 0 Total Enterprise Funds 74,460,068 75,348,774 74,145,059 86,579,570 110,496,426 122,703,541 124,679,094 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI Updated 7/26/13, p. 6 f 1t6S Internal Service Funds 222 CENTRAL SERVICES 226 LIABILITY INSURANCE (SAFETY & RISK) 278 TAKE HOME VEHICLE POLICE 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 8,260,408 5,302,102 5,667,711 361,544 216,543 8,030 658,344 Budget Budget Internal Service Funds 222 CENTRAL SERVICES 226 LIABILITY INSURANCE (SAFETY & RISK) 278 TAKE HOME VEHICLE POLICE 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 730 CITY CEMETARY TRUST FUND Total Trust Funds 2,847,875 2,683,117 2,084,540 2,301,379 0 0 10, 528, 854 11,114, 857 0 0 15, 461, 269 16, 099, 353 5,478,910 5,548,399 6,115, 087 6,097,952 0 1,500 11,593,997 11,647,851 216,600,395 210,010,619 2,576,373 2,946,631 320,762 10,032,616 0 15, 876, 382 5,548,294 6,251,596 0 11,799,890 226, 652,163 2,754,635 2,302,324 8,164 11,572,529 226,891 16, 864, 543 5,627,377 6,696,139 0 12, 323, 516 238,106,186 7,396,630 2,948,558 130,220 11, 826,101 273,846 22, 575, 355 6,017,012 7,069,055 0 13, 086, 067 288,572,546 7,979,429 2,915,927 103,700 13, 348, 829 267,247 24, 615,132 5,900,028 6,929,133 15,000 12, 844,161 304,128, 270 7,753,862 2,898,69C 80,58C 14, 819, 93E 177,974 25,731,041 6,074,44E 7,221,941 10, 00C 13, 306, 386 291,513,190 5,836,656 Total City Funds Redevelopment Commission Controlled Funds 28, 302, 885 Tax Increment Financing Funds 324 TIF REVENUE - AIRPORT 414 TIF DISTRICT- SAMPLE -EWING GEN -L 420 TIF DISTRICT - SBCDA GENERAL 422 TIF DISTRICT -WEST WASHINGTON 425 TIF LEIGHTON PLAZA 426 TIF CENTRAL MEDICAL SERVICE AREA 2,847,875 2,683,117 2,084,540 2,301,379 0 0 10, 528, 854 11,114, 857 0 0 15, 461, 269 16, 099, 353 5,478,910 5,548,399 6,115, 087 6,097,952 0 1,500 11,593,997 11,647,851 216,600,395 210,010,619 2,576,373 2,946,631 320,762 10,032,616 0 15, 876, 382 5,548,294 6,251,596 0 11,799,890 226, 652,163 2,754,635 2,302,324 8,164 11,572,529 226,891 16, 864, 543 5,627,377 6,696,139 0 12, 323, 516 238,106,186 7,396,630 2,948,558 130,220 11, 826,101 273,846 22, 575, 355 6,017,012 7,069,055 0 13, 086, 067 288,572,546 7,979,429 2,915,927 103,700 13, 348, 829 267,247 24, 615,132 5,900,028 6,929,133 15,000 12, 844,161 304,128, 270 7,753,862 2,898,69C 80,58C 14, 819, 93E 177,974 25,731,041 6,074,44E 7,221,941 10, 00C 13, 306, 386 291,513,190 5,836,656 10, 629, 012 10, 709, 050 18, 546, 496 28, 302, 885 25, 244, 592 20, 325, 432 641,938 0 0 0 0 0 0 4,537,039 4,231,348 4,788,263 6,535,311 8,260,408 5,302,102 5,667,711 361,544 216,543 8,030 658,344 1,131, 034 668,815 648,915 123,967 137,292 160,582 162,864 155,277 151,185 151,185 74,129 947 2,199, 591 2,094,737 4,360,391 4,770,544 3,702,500 O tipU TH BFI\ Expenditure Summary - 2008 to 2014 :JI P =f :a Updated 7/26/13, p. 7 f 1t6S Tax Increment Financing Funds Continued 429 TIF NORTHEAST DISTRICT 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF NORTHEST RESIDENTIAL Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 428 REDEVELOPMENT DISTRICT CAPITAL - AED, 433 REDEVELOPMENT ADMINISTRATION GENEF 438 COVELESKI BOND CONSTRUCTION 439 CERTIFIED TECHNOLOGY PARK 454 AIRPORT URBAN ENTERPRISE ZONE 619 BLACKTHORN GOLF COURSE OPERATIONS Total Redevelopment Funds 0 1,500 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed 1,400,000 0 0 776,591 243,614 496,659 496,080 Budget Budget Tax Increment Financing Funds Continued 429 TIF NORTHEAST DISTRICT 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF NORTHEST RESIDENTIAL Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 428 REDEVELOPMENT DISTRICT CAPITAL - AED, 433 REDEVELOPMENT ADMINISTRATION GENEF 438 COVELESKI BOND CONSTRUCTION 439 CERTIFIED TECHNOLOGY PARK 454 AIRPORT URBAN ENTERPRISE ZONE 619 BLACKTHORN GOLF COURSE OPERATIONS Total Redevelopment Funds 0 1,500 7,744 36,795 1,301,526 2,388,995 2,350,000 282,515 24,844 490,752 2,235,661 6,070,605 6,122, 885 5,700,000 6,031 476,368 2,738,814 3,420,000 1,400,000 0 0 776,591 243,614 496,659 496,080 500,000 501,268 491,495 13,926 1,180, 252 586,723 270,424 348,145 454,782 345,463 0 0 0 2,391,373 901,327 3,229,957 3,323,228 12, 654, 336 17,141, 720 22,186, 208 36, 848, 085 52, 731, 598 48, 835,125 42, 705, 929 1,727,117 1,280,975 1,782,568 1,333,430 0 0 0 82,041 700 404,576 0 0 0 0 17,189 3,551 36,141 5,071 10,000 6,787 6,000 0 0 520,410 4,464,858 0 0 0 0 0 0 0 813,000 0 3,600,000 0 571,164 343,590 58,322 0 0 0 2,180, 892 2,148,499 2,103, 301 2,152, 477 2,273,599 1,997,706 1,650,685 4,007,239 4,004,889 5,190,586 8,014,158 3,096,599 2,004,493 5,256,685 O tipU TH BFI\ Expenditure Summary — 2008 to 2014 :J P =f :a Updated 7/26/13, p. 8 f 1t6S Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMEM 315 AIRPORT 2003 DEBT RESERVE 317 COVELESKI BOND DEBT RESERVE 319 REDEVELOPMENT BOND - BLACKTHORN G( 328 SBCDA 2003 DEBT RESERVE Total Debt Service Funds Total Redevelopment Commission Funds Grand Totals 37,589 7,136 3,027 2,373 822,500 0 0 61,564 16,949 7,090 886,240 0 5,000 5,000 0 0 0 0 0 0 0 36,470 8,742 3,627 2,827 0 326,050 0 35,225 9,768 4,053 (637, 633) 0 6,000 6,000 170,848 42,595 17,797 253,807 822,500 337,050 11,000 16, 832, 423 21,189, 204 27, 394, 591 45,116, 050 56, 650, 697 51,176, 668 47, 973, 614 233, 432, 818 231,199, 823 254, 046, 754 283, 222, 236 345, 223, 243 355, 304, 938 339, 486, 804 2008 2009 2010 2011 2012 2013 2014 Fund Fund Name Actual Actual Actual Actual Actual Amended Proposed Budget Budget Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMEM 315 AIRPORT 2003 DEBT RESERVE 317 COVELESKI BOND DEBT RESERVE 319 REDEVELOPMENT BOND - BLACKTHORN G( 328 SBCDA 2003 DEBT RESERVE Total Debt Service Funds Total Redevelopment Commission Funds Grand Totals 37,589 7,136 3,027 2,373 822,500 0 0 61,564 16,949 7,090 886,240 0 5,000 5,000 0 0 0 0 0 0 0 36,470 8,742 3,627 2,827 0 326,050 0 35,225 9,768 4,053 (637, 633) 0 6,000 6,000 170,848 42,595 17,797 253,807 822,500 337,050 11,000 16, 832, 423 21,189, 204 27, 394, 591 45,116, 050 56, 650, 697 51,176, 668 47, 973, 614 233, 432, 818 231,199, 823 254, 046, 754 283, 222, 236 345, 223, 243 355, 304, 938 339, 486, 804