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Home My WebLink About08-2013 Departmental Financial ReportPeriod Ending: Issued By: August 31, 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, August 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 August 31, 2013, total revenue was $171,311,387, 57% of estimated revenue. As of August 31, 2012 total revenue received was $177,237,322. Property taxes received in June were less than anticipated and August's non - property tax receipts of nearly $13.2 million were less than the expected monthly average. 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. The City received a one -time payment of $575,000 in August for Century Center capital improvements, contributed by the facility's new management team, SMG. As of August 31, 2013, total expenditures were $183,387,815 and outstanding encumbrances were $42,628,806, a total of $196,427,515 which represents 61% of the amended expenditure budget, less than the expected level of 67% after eight months' activity. If encumbrances were excluded, expenditures were 49% of the amended expenditure budget at the end of the period. Encumbrances represent placeholders for future expenditures anticipated through the rest of the fiscal year but have not yet been incurred. By comparison, total expenditures were $186,314,559 as of August 31, 2012. In August the Fire Dept spent over $1 million for capital projects, most notably $738,000 for the training facility and $328,000 for the newly- constructed Fire Station #5 on Prairie Ave. We hope that you find this Monthly Departmental Financial Report useful in understanding the finances of the City of South Bend a little bit better. If you have any questions regarding this report, please contact us at 574 - 235 -7702. City of South Bend Monthly Department Financial Report REVENUE SUMMARY August 31, 2013 City Funds General Fund 63,932,287 1,709,878 37,006,534 37,298,353 26,925,753 58% Special Revenue 102 Rainy Day 52,000 1,913 21,962 32,693 30,038 42% 201 Parks & Recreation 12,362,329 557,516 7,316,290 7,658,096 5,046,039 59% 202 Motor Vehicle Highway 8,691,971 475,730 7,049,456 5,132,558 1,642,515 81% 203 Recreation Nonreverting 1,636,943 94,898 824,341 868,599 812,602 50% 209 Studebaker - Oliver Reverting Grants 5,000 240 2,761 4,285 2,239 55% 210 Economic Development State Grants 1,624,187 36,225 201,301 219,389 1,422,886 12% 211 Community & Economic Development Admn. 2,341,808 16,601 1,654,365 1,662,503 687,443 71% 212 Community & Economic Development 8,800,305 129,902 2,758,411 3,031,323 6,041,894 31% 216 Police State Seizures 35,900 32 9,307 19,448 26,593 26% 217 Gift, Donation, Bequest 17,011 16 11,436 17,534 5,575 67% 218 Police Curfew Violations 1,025 90 403 333 622 39% 220 Law Enforcement Continuing Education 347,000 10,767 128,309 209,675 218,691 37% 227 Loss Recovery 3,829,857 1,502 3,816,474 17,047 13,383 100% 249 Public Safety LOIT 5,900,386 491,351 4,494,287 4,754,083 1,406,099 76% 251 Local Roads & Streets 1,061,143 22,361 660,494 688,638 400,649 62% 252 Excess Welfare Distribution 0 0 3 5,294 -3 0% 258 Human Rights Federal Grant 237,250 20,097 65,231 87,337 172,019 27% 271 Eastrace Waterway 100 3 37 83 63 37% 273 Morris PAC / Palais Royale Marketing 8,100 26 4,689 1,931 3,411 58% 280 Police Block Grants 185,300 1 9 677 185,291 0% 281 Economic Develop. Commission - Revenue Bonds 100 6 69 103 31 69% 289 HAZMAT 3,000 3 16,744 9 - 13,744 558% 291 Indiana River Rescue 31,500 19,520 62,483 26,296 - 30,983 198% 292 Police Grants 110,000 0 38,532 97,000 71,468 35% 294 Regional Police Academy 28,500 17 19,749 12,481 8,751 69% 295 COPS MORE Grant 41,600 1,144 7,848 23,282 33,752 19% 299 Police Federal Drug Enforcement 102,000 13,725 84,711 67,208 17,289 83% 404 County Option Income Tax 8,732,872 698,465 5,617,193 6,683,794 3,115,679 64% 408 Economic Development Income Tax 8,732,012 683,467 5,901,194 6,738,186 2,830,818 68% 410 Urban Development Action Grant 70,104 143 3,431 4,905 66,673 5% 655 Project Releaf 431,700 36,419 289,960 288,784 141,740 67% 705 Police K -9 Unit 2,000 1 6 8 1,994 0% Special Revenue Total 65,423,003 3,312,180 41,061,486 38,353,583 24,361,517 63% City Debt Service 313 Football Hall of Fame Debt Service 1,257,789 5,956 775,129 730,040 482,660 62% City Debt Service Total 1,257,789 5,956 775,129 730,040 482,660 62% Capital Project 288 Emergency Medical Services Capital Improv. 2,987,084 253,354 1,939,535 1,648,032 1,047,550 65% 377 Professional Sports Development 687,801 65,750 442,840 939,799 244,961 64% 401 Coveleski Stadium Capital 500 6 68 284 432 14% 403 Zoo Endowment 2,900 11 125 13,157 2,775 4% 405 Park Nonreverting Capital 203,500 854 18,166 17,420 185,334 9% 406 Cumulative Capital Development 614,325 4,012 306,444 336,694 307,881 50% 407 Cumulative Capital Improvement 434,090 17 279,210 282,331 154,880 64% 412 Major Moves Construction 528,662 43,043 298,730 117,865 229,932 57% 416 Morris Performing Arts Center Capital 101,500 96 65,781 60,580 35,719 65% 434 Community Revitalization Enhancement District 651,000 39 418 827 650,582 0% 450 Palais Royale Historic Preservation 16,125 1,771 10,029 8,428 6,096 62% 677 Football Hall of Fame Capital 4,500 154 1,865 118,388 2,635 41% Capital Project Total 6,231,987 369,107 3,363,210 3,543,803 2,868,777 54% Enterprise 600 Consolidated Building Department 1,148,035 103,141 644,578 638,562 503,457 56% 601 Parking Garages 1,058,939 79,205 668,969 661,007 389,970 63% 610 Solid Waste Operations 5,257,701 411,196 3,437,281 3,234,053 1,820,420 65% 611 Solid Waste Capital 784,261 47 830,504 259,410 - 46,243 106% 620 Water Works Operations 14,687,748 1,689,138 9,899,709 10,507,955 4,788,039 67% City of South Bend Monthly Department Financial Report REVENUE SUMMARY August 31, 2013 r-111 City Funs Enterp 622 Water Works Capital 14,000 871 10,501 1,111,618 3,499 75% 623 Water Works Bond Capital 18,000 1,006 13,495 8,349,468 4,505 75% 624 Water Works Customer Deposit 6,100 321 3,589 5,304 2,511 59% 625 Water Works Sinking 2,108,381 171,127 1,368,662 1,085,746 739,719 65% 626 Water Works Bond Reserve 313,509 17,785 182,831 782,342 130,678 58% 629 Water Works Reserve Operations & Maintenance 52,801 447 50,444 128,946 2,357 96% 640 Sewer Repair Insurance 549,200 47,122 368,611 366,008 180,589 67% 641 Sewage Works Operations 33,131,547 2,821,890 21,008,087 20,932,436 12,123,460 63% 642 Sewage Works Capital 4,560,000 149,658 169,142 1,950,089 4,390,858 4% 643 Sewage Works Reserve Operations & Maint. 127,098 732 208,441 12,017 - 81,343 164% 645 Sewer Bond 2004/2006 0 0 0 0 0 0% 647 Sewer Bond 2007 0 1 37 178 -37 0% 649 Sewage Sinking 8,234,756 775,266 6,360,819 5,492,699 1,873,937 77% 650 Clay Sewage 0 0 2 3 -2 0% 651 Sewage Bond 2007B 0 1 66 530 -66 0% 653 Sewage Debt Service Reserve 1,805,314 0 14,096 328,862 1,791,218 1% 658 Sewer Bond 2010 0 3 209 4,114 -209 0% 659 Sewer Bond 2011 60,000 1,917 23,550 75,017 36,450 39% 661 Sewer Bond 2012 60,000 4,885 47,004 0 12,996 78% 663 Sewer Bond 2013 21,200,000 0 0 0 21,200,000 0% 664 2013A Cost of Issuance Fund 0 1 85,743 0 - 85,743 0% 670 Century Center 2,935,706 125,037 2,274,074 2,152,938 661,632 77% 671 Century Center Capital 675,500 575,052 675,187 1,444,337 313 100% Enterprise Total 98,788,596 6,975,849 48,345,630 59,523,637 50,442,966 49% Internal Service 222 Central Services 7,922,703 581,693 4,950,970 4,638,531 2,971,733 62% 226 Liability Insurance 3,033,076 251,823 2,008,091 1,979,046 1,024,985 66% 278 Take Home Vehicle Police 129,400 14,196 86,257 89,129 43,143 67% 711 Self- Funded Employee Benefits 12,188,900 994,404 8,225,608 7,465,037 3,963,292 67% 713 Unemployment Compensation 341,450 16,040 188,724 183,365 152,726 55% Internal Service Total 23,615,529 1,858,155 15,459,650 14,355,107 8,155,879 65% Trust& Agency 701 Firefighters Pension 5,040,279 240 2,519,522 2,621,291 2,520,757 50% 702 Police Pension 5,873,697 434 2,936,604 3,381,661 2,937,093 50% Trust & Agency Total 10,913,976 674 5,456,126 6,002,952 5,457,850 50% City Funds Total 270,163,167 14,231,800 151,467,764 159,807,475 118,695,403 56% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIFRevenue - Airport 13,940,252 14,395 9,828,529 6,429,993 4,111,723 71% 420 Tax Incremental Financing (TIF) - Downtown 4,663,254 30,325 2,244,840 3,387,323 2,418,414 48% 422 TIF - West Washington 444,000 124 265,753 228,502 178,247 60% 425 Redevelopment Retail & Leighton Plaza 156,905 12,500 109,225 82,749 47,680 70% 426 TIF - Central Medical Service Area 1,730,000 835 622,454 889,392 1,107,546 36% 429 TIF - Northeast Development 823,000 583 437,740 696,890 385,260 53% 430 TIF - Southside Development #1 1,840,000 1,267 1,394,983 2,753,523 445,017 76% 431 TIF - Southside Development #2 0 0 0 2,329 0 0% 432 TIF - Southside Development #3 1,346,000 1,296 673,526 21,613 672,474 50% 435 TIF - Douglas Road 321,000 51 164,489 265,375 156,511 51% 436 TIF - Northeast Residential 2,460,000 718 1,346,897 1,259,395 1,113,103 55% Tax Increment Financing Total 27,724,411 62,094 17,088,436 16,017,084 10,635,975 62% Redevelopment 433 Redevelopment General 150 7 80 129 70 53% 439 Certified Technology Park 1,448,074 504 1,451,096 2,663 -3,022 100% 454 Airport Urban Enterprise Zone 1,000 84 959 38,229 41 96% 619 Blackthorn Golf Course Operations 1,747,379 252,788 1,294,216 1,352,329 453,163 74% Redevelopment Total 3,196,603 253,383 2,746,351 1,393,350 450,252 86% City of South Bend Monthly Department Financial Report REVENUE SUMMARY August 31, 2013 Redevelc Debt Service 314 Redevelopment Bond - Central Development 0 0 0 3,009 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 231 2,654 4,415 2,346 53% 317 Coveleski Debt Service Reserve 3,500 112 1,283 1,913 2,217 37% 319 Redevelopment Bond - Blackthorn Golf 50 0 464 3,749 -414 928% 328 Redevelopment Bond - Palais Royale 6,000 386 4,435 6,327 1,565 74% Debt Service Total 14,550 729 8,836 19,413 5,714 61% Redevelopment Commission Controlled Funds Total M ,935 9,843,623 17,429, Grand Total 301,098,731 14,548,006 171,311,387 177,237,322 129,787,344 57% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY August 31, 2013 City Funds General Fund 101 -0101 Mayor's Office 694,229 61,305 426,013 444,390 274 267,942 61% 101 - 0104311 Call Center 320,102 28,209 165,216 0 1,245 153,641 52% 101 -0201 City Clerk 365,170 33,573 216,356 212,469 11,544 137,269 62% 101 -0301 Common Council 515,397 22,380 245,468 250,067 0 269,740 48% 101 -0401 Administration & Finance 1,877,728 198,230 1,224,397 1,046,635 45,627 607,704 68% 101 -0404 Morris Performing Arts Center 1,033,800 106,419 648,866 630,179 40,289 344,645 67% 101 -0405 Palais Royale 492,830 36,977 264,459 233,927 56,197 172,174 65% 101 -0501 Legal Department 1,028,466 113,283 577,790 538,094 3,501 447,176 57% 101 -0600 Energy Office 54,256 0 54,256 341,790 0 0 100% 101 -0602 Engineering 1,393,561 125,076 868,520 1,139,804 45,571 479,470 66% 101 -0607 Traffic & Lighting 111,815 0 109,536 506,841 0 2,279 98% 101 -0801 Police Department 23,795,376 2,430,254 15,029,176 16,424,207 341,347 8,424,853 65% 101 -0802 Communications Center 2,326,560 215,488 1,377,862 1,347,064 0 948,698 59% 101 -0805 Public Safety LOIT - Police 3,968,567 395,478 2,680,233 2,077,309 0 1,288,334 68% 101 -0901 Fire Department 20,607,695 2,081,013 13,550,317 13,850,128 214,295 6,843,083 67% 101 -0905 Public Safety LOIT - Fire 3,133,190 347,547 2,380,826 1,588,113 0 752,364 76% 101 -1008 Human Rights 346,237 29,233 209,197 179,153 7,952 129,088 63% 101 -1201 Code Enforcement 2,270,969 197,092 1,087,563 1,007,240 605,450 577,956 75% 101 -1203 Code Hearing Officer 40,000 3,500 23,478 30,665 4,000 12,522 69% 101 -1204 Junk Vehicle 65,829 1,187 29,390 43,818 2,335 34,105 48% 101 -1205 Unsafe Building 53,684 1,105 18,212 57,249 27,420 8,052 85% 101 -1207 Animal Control 596,111 60,067 389,794 356,482 19,500 186,817 69% General Fund Total 65,091,572 6,487,418 41,576,924 42,305,624 1,426,547 22,087,911 66% Special Revenue 102 Rainy Day 0 0 0 0 0 0 0% 201 Parks & Recreation 12,927,463 1,469,609 8,456,276 8,367,452 449,637 4,021,550 69% 202 Motor Vehicle Highway 9,176,496 630,306 4,438,304 4,564,233 1,295,328 3,442,864 62% 203 Recreation Nonreverting 1,560,777 137,825 658,703 745,127 90,851 811,223 48% 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 11,483 114,121 115,332 0 1,146,656 9% 211 Community & Economic Development Admn. 2,354,331 223,856 1,474,676 1,397,735 15,691 863,964 63% 212 Community & Economic Development 8,957,256 412,496 3,151,252 3,090,105 1,948,888 3,857,116 57% 216 Police State Seizures 45,900 0 10,500 6,197 950 34,450 25% 217 Gift, Donation, Bequest 10,752 -1,310 0 3,007 0 10,752 0% 218 Police Curfew Violations 1,000 0 0 0 0 1,000 0% 220 Law Enforcement Continuing Education 478,131 90,588 279,877 214,978 14,502 183,752 62% 227 Loss Recovery 526,185 24,907 89,845 148,532 75,870 360,470 31% 249 Public Safety LOIT 7,101,757 0 5,344,501 3,984,642 0 1,757,256 75% 251 Local Roads & Streets 1,235,924 215,509 696,694 299,002 235,897 303,333 75% 252 Excess Welfare Distribution 0 0 0 2,276,693 0 0 0% 258 Human Rights Federal Grant 228,930 17,494 124,914 111,575 9,615 94,401 59% 271 Eastrace Waterway 346 0 0 8,009 346 0 100% 273 Morris PAC / Palais Royale Marketing 10,149 621 6,012 0 0 4,137 59% 280 Police Block Grants 185,000 0 0 124,539 0 185,000 0% 281 Economic Develop. Commission - Revenue Bonds 27,102 0 0 0 0 27,102 0% 289 HAZMAT 3,500 0 3,237 0 0 263 92% 291 Indiana River Rescue 92,126 4,456 81,287 13,852 5,082 5,757 94% 292 Police Grants 110,000 0 36,911 0 19,450 53,639 51% 294 Regional Police Academy 28,500 105 17,357 8,579 0 11,143 61% 295 COPS MORE Grant 41,980 2,253 10,358 32,012 453 31,169 26% 299 Police Federal Drug Enforcement 188,573 12,129 111,470 65,501 10,994 66,109 65% 404 County Option Income Tax 9,443,417 352,864 6,436,851 6,622,984 448,846 2,557,720 73% 408 Economic Development Income Tax 8,993,379 107,618 6,856,896 5,452,299 441,578 1,694,905 81% 410 Urban Development Action Grant 268,146 0 0 200,451 0 268,146 0% 655 Project Releaf 432,065 2,246 291,378 257,809 0 140,688 67% 705 Police K -9 Unit 2,000 0 0 0 0 2,000 0% Special Revenue Total 66,691,962 3,715,055 38,691,420 38,273,247 5,063,979 22,936,563 66% City Debt Service 313 Football Hall of Fame Debt Service 1,268,000 0 1,268,000 1,329,715 0 0 100% City Debt Service Total 1,268,000 0 1,268,000 1,329,715 0 0 100% Capital Project 288 Emergency Medical Services Capital Improv. 11,078,163 1,470,246 4,271,347 597,333 4,548,923 2,067,297 80% 377 Professional Sports Development 876,671 0 876,470 1,202,509 0 201 100% 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 16,742 89,191 108,271 26,488 101,637 53% 406 Cumulative Capital Development 911,220 42 353,134 231,095 0 558,087 39% 407 Cumulative Capital Improvement 367,575 0 367,575 402,277 0 0 100% 412 Major Moves Construction 3,395,846 47,384 1,063,122 584,601 1,350,164 982,559 71% 416 Morris Performing Arts Center Capital 72,666 5,555 35,984 164,611 16,584 20,098 72% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY August 31, 2013 City Funds Capital Prc 434 Community Revitalization Enhancement District 873,949 836,975 873,949 878,554 0 0 100% 450 Palais Royale Historic Preservation 0 0 0 0 0 0 0% 677 Football Hall of Fame Capital 179,322 4,360 43,378 268,930 0 135,944 24% Capital Project Total 17,976,268 2,381,304 7,974,149 4,476,629 5,945,700 3,865,823 77% Enterprise 668,815 96,240 274,082 632,904 69,483 325,250 51% 600 Consolidated Building Department 1,148,152 108,750 672,481 597,042 15,567 460,104 60% 601 Parking Garages 1,129,839 48,417 620,039 807,125 196,888 312,912 72% 610 Solid Waste Operations 5,647,984 444,213 4,063,595 3,594,838 512,458 1,071,931 81% 611 Solid Waste Capital 964,061 98,617 612,128 218,916 33,750 318,183 67% 620 Water Works Operations 14,795,947 1,184,491 8,792,024 8,918,158 327,246 5,676,677 62% 622 Water Works Capital 1,216,792 236,762 475,739 896,147 165,908 575,145 53% 623 Water Works Bond Capital 5,566,203 662,260 2,142,588 1,782,789 3,108,613 315,002 94% 624 Water Works Customer Deposit 4,000 321 3,629 5,304 0 371 91% 625 Water Works Sinking 2,108,381 524 411,038 354,068 0 1,697,343 19% 626 Water Works Bond Reserve 0 0 0 0 0 0 0% 629 Water Works Reserve Operations & Maintenance 7,500 447 5,143 7,520 0 2,357 69% 640 Sewer Repair Insurance 555,844 33,955 250,058 190,353 4,861 300,925 46% 641 Sewage Works Operations 35,318,740 2,406,264 19,117,218 18,670,554 2,339,611 13,861,911 61% 642 Sewage Works Capital 11,499,571 335,613 2,362,307 3,193,045 6,762,717 2,374,547 79% 643 Sewage Works Reserve Operations & Maint. 18,000 732 8,145 71,520 0 9,855 45% 645 Sewer Bond 2004/2006 0 0 0 0 0 0 0% 647 Sewer Bond 2007 19,017 0 13,616 44,986 5,401 1 100% 649 Sewage Sinking 9,804,044 300 2,663,315 1,783,538 0 7,140,729 27% 650 Clay Sewage 0 698 698 0 0 -698 0% 651 Sewage Bond 2007B 39,512 0 35,983 185,183 0 3,529 91% 653 Sewage Debt Service Reserve 2,438,088 0 2,438,087 0 0 1 100% 658 Sewer Bond 2010 112,089 0 99,796 1,855,496 11,148 1,145 99% 659 Sewer Bond 2011 10,696,720 121,611 1,682,233 3,527,146 6,050,269 2,964,218 72% 661 Sewer Bond 2012 19,160,000 702,522 2,278,887 0 3,006,654 13,874,459 28% 663 Sewer Bond 2013 2,100,000 0 0 0 0 2,100,000 0% 664 2013A Cost of Issuance Fund 81,065 0 81,064 0 0 1 100% 670 Century Center 3,547,459 470,380 1,930,528 2,946,873 0 1,616,931 54% 671 Century Center Capital 246,770 0 0 155,825 0 246,770 0% Enterprise Total 128,225,778 6,856,877 50,760,339 49,806,424 22,541,090 54,924,348 57% Internal Service 222 Central Services 7,979,429 638,598 4,934,663 4,616,657 1,644,072 1,400,694 82% 226 Liability Insurance 2,915,927 270,745 1,981,898 1,686,769 1,987 932,043 68% 278 Take Home Vehicle Police 103,700 0 63,700 72,826 0 40,000 61% 711 Self- Funded Employee Benefits 13,348,829 987,317 8,527,375 8,133,671 3,637 4,817,818 64% 713 Unemployment Compensation 267,247 4,581 45,049 152,224 0 222,198 17% Internal Service Total 24,615,132 1,901,241 15,552,685 14,662,148 1,649,696 7,412,751 70% Trust & Agency 701 Firefighters Pension 5,900,028 449,953 3,654,212 3,809,168 0 2,245,816 62% 702 Police Pension 6,929,133 545,830 4,338,880 4,418,557 0 2,590,253 63% Trust & Agency Total 12,829,161 995,783 7,993,092 8,227,725 0 4,836,069 62% City Funds Total Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIFRevenue - Airport 25,244,592 718,029 7,801,683 13,424,520 1,163,872 16,279,037 36% 420 Tax Incremental Financing (TIF) - Downtown 5,302,102 1,281,364 3,038,435 5,717,764 576,147 1,687,520 68% 422 TIF - West Washington 668,815 96,240 274,082 632,904 69,483 325,250 51% 425 Redevelopment Retail & Leighton Plaza 151,185 4,871 66,372 86,468 0 84,813 44% 426 TIF - Central Medical Service Area 4,770,544 128,803 884,890 711,700 1,375,650 2,510,004 47% 429 TIF - Northeast Development 2,388,995 0 33,901 26,633 19,300 2,335,794 2% 430 TIF - Southside Development #1 6,122,885 726,794 2,132,985 1,741,621 2,790,181 1,199,719 80% 431 TIF - Southside Development #2 0 0 0 1,401,397 0 0 0% 432 TIF - Southside Development #3 501,268 0 490,005 149,809 0 11,263 98% 435 TIF - Douglas Road 454,782 95,230 190,718 305,183 4,500 259,564 43% 436 TIF - Northeast Residential 3,229,957 0 3,022,532 309,587 0 207,425 94% Tax Increment Financing Total 48,835,125 3,051,331 17,935,603 24,507,586 5,999,133 24,900,389 49% Redevelopment 433 Redevelopment General 6,787 3,272 4,126 3,033 2,661 0 100% 439 Certified Technology Park 0 0 0 0 0 0 0% 454 Airport Urban Enterprise Zone 0 0 0 0 0 0 0% 619 Blackthorn Golf Course Operations 1,997,706 180,423 1,297,923 1,882,426 0 699,783 65% Redevelopment Total 2,004,493 183,695 1,302,049 1,885,459 2,661 699,783 65% Debt Service 314 Redevelopment Bond - Central Development 0 0 0 825,509 0 0 0% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY August 31, 2013 Redevelop Debt Servi 315 Redevelopment Bond - Airport Taxable 5,000 231 2,654 4,415 0 2,346 53% 317 Coveleski Debt Service Reserve 0 0 0 0 0 0 0% 319 Redevelopment Bond - Blackthorn Golf 326,050 0 326,464 3,749 0 -414 100% 328 Redevelopment Bond - Palais Royale 6,000 386 4,435 6,327 0 1,565 74% Debt Service Total 337,050 617 333,553 840,000 0 3,497 99% Redevelopment Commission Controlledrunds Total 5,643 19,571,205 27,233,045 6,001,794 25,603,669 50% Total 367,874,541 25,573,321 183,387,815 186,314,559 42,628,806 141,667,135 61% 2013 City of South Bend Monthly Financial Report Fund /Department Name Mayor's Office Fund /Department Number 101 -0101 Month I August Date Updated 1 9/10/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 689,612 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 265,127 62% - Property Taxes /Non -Dept Revenue 689,612 61,048 424,485 Local Income Taxes - - - Other Taxes (125) 0% Grants /Intergovernmental 0% - - Charges for Services 1,363 30 125 Interest Earnings 560 - - Bond Proceeds - - - Donations 4,017 227 1,363 Other Income 600 - 40 Transfers In - - - Total Revenue 694,229 61,305 426,013 Expenditures 0% 444,390 274 Personnel 588,684 56,210 355,582 Supplies 35,167 2,854 29,586 Services 70,378 592 39,196 Debt Service - 1,649 1,649 Capital - - Transfers Out - - - Total Expenditures 694,229 61,305 426,013 Net - - - Cash Balance Staffing Full Time 7.00 7.00 7.00 Part-Time /Season al/Tem porary - - - Total 7.00 7.00 7.00 440,657 265,127 62% - - 0% 0% 0% (125) 0% - 0% - - 0% 1,363 2,654 34% 2,369 560 7% - - 0% 444,390 268,216 61% 388,002 233,102 60% 17,813 - 5,581 84% 38,575 274 30,908 56% - - (1,649) 0% 0% 0% 444,390 274 267,942 61% - (274)1 274 rxpiam aignmcam Kevenue, cxpenonure ano acarnng %,nangesivanances aeiow: 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. rncam apenaing on t apnai r-rojecis neiow: 9 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 311 Call Center Fund /Department Number 101 -0104 Month I August Date Updated 1 9/10/2013 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 28,209 165,216 (165,216) 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 28,209 165,216 154,886 52% Expenditures Personnel 269,102 26,914 158,370 - 110,732 59% Supplies 2,500 1,295 3,689 845 (2,034) 181% Services 28,500 - 3,157 400 24,943 12% Debt Service - - - - 0% Capital 20,000 20,000 0% Transfers Out - - - - 0% Total Expenditures 320,102 28,209 165,216 1,245T--- ,245 153,641 52% Net (1,245)1 1,245 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 August 2013 and monthly thereafter. A draft AJ to allocate costs has been prepared. 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. 10 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name City Clerk Fund /Department Number 101 -0201 Month I August Date Updated 1 9/20/2013 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 365,170 33,573 216,356 212,469 148,814 59% 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 33,573 216,356 212,469 148,814 59% Expenditures Personnel 280,655 30,200 185,501 175,540 95,154 66% Supplies 7,988 78 2,449 3,132 - 5,539 31% Services 62,936 3,296 28,407 27,072 11,544 22,985 63% Debt Service - - - - - - 0% Capital 13,591 6,644 13,591 0% Transfers Out - - - 80 - 0% Total Expenditures 365,170 33,573 216,356 212,469 11,544T--- 1,544 137,269 62% Net - - - (11,544)1 11,544 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. 11 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Common Council Fund /Department Number 101 -0301 Month I August Date Updated 1 9/20/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 507,097 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 267,951 47% - Property Taxes /Non -Dept Revenue 507,097 21,325 239,146 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 5,887 1,978 76% Interest Earnings - 0% - Bond Proceeds - - - Donations 8,300 1,055 6,322 Other Income - - - Transfers In - - - Total Revenue 515,397 22,380 245,468 Expenditures - 0% 250,067 Personnel 289,758 20,229 124,227 Supplies 11,512 6,854 12,239 Services 183,838 1,586 109,002 Debt Service - - - Capital 30,289 (6,289) Transfers Out - - - Total Expenditures 515,397 22,380 245,468 Net - - - Cash Balance Staffing Full Time 9.00 9.00 9.00 Part-Time /Season al/Tem porary - - - Total 9.00 9.00 9.00 244,179 267,951 47% - - 0% 0% 0% 0% 0% 0% 5,887 1,978 76% - - 0% - - 0% 250,067 269,929 48% 119,599 165,531 43% 3,684 (727) 106% 118,929 74,836 59% - - 0% 5,559 30,289 0% 2,296 - 0% 250,067 269,929 48% r=xpiam aigmricant mevenue, cxpenonure ano starring ,- nangesivanances rseiow: 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. rxpiam oignincam openaing on t apnai rrojects neiow: In 2012, Council budgeted $8,400 for purchase of iPads and related equipment. The money ($6,289) was encumbered in 2012, but spent in In 2013, another $14,000 was budgeted for related equipment along with $10,000 for the council committee room renovations. 12 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Administration & Finance Fund /Department Number 101 -0401 Month I August Date Updated 1 9/10/2013 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 1,877,678 198,230 1,223,991 1,046,635 653,687 65% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 50 406 (356) 813% Transfers In - - - - - 0% Total Revenue 1,877,728 198,230 1,224,397 1,046,635 653,331 65% Expenditures Personnel 1,635,638 174,049 1,023,649 931,299 - 611,989 63% Supplies 50,301 2,695 23,596 20,633 8,097 18,608 63% Services 187,316 21,486 177,152 94,703 37,530 (27,366) 115% Debt Service 4,473 - - - - 4,473 0% Capital - - 0% Transfers Out - - - - - 0% Total Expenditures 1,877,728 198,230 1,224,397 1,046,635 45,627T 607,704 68% Net - - - - (45,627)1 45,627 Cash Balance Staffing 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 aigmricanr Kevenue, r-xpenairure ano ararring i,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 accounts was approved by Council on August 26, 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. rncanr apenaing on t apnai r-rojecrs neiow: 13 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center Fund /Department Number 101 -0404 Month I August Date Updated 1 9/9/2013 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 151,800 104,319 89,545 139,893 62,255 59% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 876,000 1,944 554,561 485,529 321,439 63% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 6,000 156 4,760 4,756 1,240 79% Transfers In - - - - - 0% Total Revenue 1,033,800 106,420 648,866 630,179 384,934 63% Expenditures Personnel 652,134 69,128 436,094 422,292 1,600 214,440 67% Supplies 30,346 1,686 14,032 14,960 7,659 8,654 71% Services 351,320 35,605 198,740 192,927 31,029 121,551 65% Debt Service - - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 1,033,800 106,419 648,866 630,179 40,289T 344,645 67% Net - 0 (0) (0) (40,289)1 40,289 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 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: Thank you Wicked! The acclaimed Broadway musical Wicked played at the Morris Performing Arts Center in the spring and resulted in large attendance and activity in the downtown (May 2013). The summer months are traditionaly slow. Explain Significant Spending on Capital Projects Below: Fund 416 is used to support renovating, remodeling, or otherwise improving the facilities and /or service to the patrons at the Morris Performing Arts Center. Not all of the expenses are Capital expenses. 14 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Fund /Department Number 101 -0405 Month I August Date Updated 1 9/9/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 182,849 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 127,129 30% - Property Taxes /Non -Dept Revenue 182,849 43 55,720 Local Income Taxes - - - Other Taxes 95,408 67% - Grants /Intergovernmental - - - Charges for Services 291,981 34,091 196,573 Interest Earnings - - - Bond Proceeds 0% 233,927 228,371 Donations - - - Other Income 18,000 2,843 12,166 Transfers In - - - Total Revenue 492,830 36,977 264,459 Expenditures - 0% 233,927 56,197T Personnel 226,174 22,022 141,034 Supplies 15,730 311 8,173 Services 220,526 14,644 115,252 Debt Service - - - Capital 30,400 Transfers Out - - - Total Expenditures 492,830 36,977 264,459 Net - - - 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 64,093 127,129 30% - - 0% 0% 0% 159,079 95,408 67% - - 0% 0% 0% 10,755 5,834 68% - - 0% 233,927 228,371 54% 127,154 480 84,660 63% 4,908 3,644 3,913 75% 96,330 52,073 53,201 76% - - - 0% 5,056 30,400 0% 480 - 0% 233,927 56,197T 172,174 65% - (56.197)1 56.197 r=xpiam aignmcam rtevenue, cxpenonure ano atarnng ,- nangesivanances rseiow: More knots were tied and we were blessed with many bridal receptions compared to the same period last year. rncam apenaing on t apnai rrojects neiow: )lects were completed in Auqust. 15 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Legal Department Fund /Department Number 101 -0501 Month I August, 2013 Date Updated 1 9/20/2013 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 Actual Actual Encumbrances Balance Budget Revenue 379,657 60% - Property Taxes /Non -Dept Revenue 956,116 113,057 576,459 Local Income Taxes - - - Other Taxes 0% 524 Grants /Intergovernmental 48% - - Charges for Services - - - Interest Earnings 2,000 168 958 Bond Proceeds - - - Donations - - - Other Income 70,350 58 374 Transfers In - - - Total Revenue 1,028,466 113,283 577,790 Expenditures - 0% 538,094 3,501 Personnel 959,774 106,572 529,710 Supplies 8,684 7,988 12,338 Services 51,992 4,739 33,804 Debt Service 2,000 1,938 Capital 6,016 (6,016) Transfers Out - - - Total Expenditures 1,028,466 113,283 577,790 Net - - - Cash Balance Staffing Full Time 9.60 10.00 10.00 Part-Time /Season al/Tem porary - 4.00 4.00 Total 9.60 14.00 14.00 468,522 379,657 60% - - 0% 0% 0% 0% 524 1,043 48% - - 0% - - 0% 69,048 69,976 1 % - - 0% 538,094 450,676 56% 505,365 - 430,064 55% 3,315 1,284 (4,938) 157% 27,206 2,217 15,971 69% - - 62 97% - 6,016 0% 2,208 - - 0% 538,094 3,501 447,176 57% - 13.5011 3.501 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: Revenue currently less than last year as contracted services with Redevelopment Commission in the amount of $72,450 is outstanding. rncam apenaing on t apnai r-rojecis neiow: 16 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Energy Office Fund /Department Number 101 -0600 Month I August Date Updated 1 9/10/2013 Current Current Current Prior 54,256 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue (54,256) 0% Property Taxes /Non -Dept Revenue 54,256 Local Income Taxes - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 54,256 0% Total Revenue 54,256 Expenditures 0% Personnel - Supplies - - Services 54,256 54,256 Debt Service - - Capital 100% Transfers Out - - Total Expenditures 54,256 54,256 Net (54,256) - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 341,790 (54,256) 0% - 0% 0% 0% 0% 0% 0% 0% 0% - 0% 341,790 54,256 0% - 0% - 0% 149,064 100% - 0% 192,725 0% - 0% 341,790 100% - /5d95fi1 rxpiam aigmricanr Kevenue, 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 included on the 2013 mid -year listing which was adopted by the Common Council on August 26, 2013. Explain Significant Spending on Capital Projects Below: No capital spending in this department for 2013. 17 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Engineering Fund /Department Number 101 -0602 Month I August Date Updated 1 9/16/2013 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 1,357,461 124,876 863,985 1,064,744 493,476 64% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 30,000 51,776 30,000 0% Interest Earnings - - - 0% Bond Proceeds 0% Donations 0% Other Income 6,100 200 4,535 23,284 1,565 74% Transfers In - - - - - 0% Total Revenue 1,393,561 125,076 868,520 1,139,804 525,041 62% Expenditures Personnel 637,072 75,162 425,293 772,619 65 211,714 67% Supplies 18,624 1,001 10,262 11,442 3,162 5,199 72% Services 725,865 48,266 430,344 323,488 39,709 255,812 65% Debt Service 12,000 648 2,621 - 2,635 6,744 44% Capital - - - 8,399 - - 0% Transfers Out - - - 23,856 - - 0% Total Expenditures 1,393,561 125,076 868,520 1,139,804 45,571 479,470 66% Net - - - (45,571)1 45,571 Cash Balance Staffing Full Time 8.20 8.05 8.05 Part-Time /Season al/Tem porary 1.81 1.60 1.60 Total 10.01 9.65 9.65 r xpiam aigmricam rtevenue, r- xpenanure ano ararrmg i,nangesivanances aeiow: Largest portion of $39,709 encumbrance for Services is Cardno /JFNew MSA for $16,462 rxpiam oignincam openaing on t apnai rrojects neiow: The lease /purchase of one Ricoh plotter /scanner is on the Board of Public Works agenda for approval on $648.00 quarterly for five years and has been included in the 2013 budget. cost 18 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Traffic & Lighting Fund /Department Number 101 -0607 Month I August 2013 Date Updated 1 9/20/2013 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 111,815 109,186 481,199 2,629 98% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 350 25,641 (350) 0% Transfers In - - - - 0% Total Revenue 111,815 109,536 506,841 2,279 98% Expenditures Personnel - 92,457 - 0% Supplies 110,147 108,173 343,679 1,974 98% Services 1,668 1,363 62,889 305 82% Debt Service - - 0% Capital 7,816 0% Transfers Out - - 0% Total Expenditures 111,815 109,536 506,841 2,279 98% Net (0) 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: 19 Form 3 20 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Department jMonth I August Fund /Department Number 101 -0801 1 Date Updated 9/23/2013 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 23,434,876 2,396,057 14,793,341 15,150,743 8,641,535 63% Local Income Taxes - - - - - 0% Other Taxes - 0% Grants /Intergovernmental 1,022,206 0% Charges for Services - 0% Interest Earnings 0% Bond Proceeds 0% Donations 7,500 - - - 7,500 0% Other Income 353,000 34,197 235,835 251,258 117,165 67% Transfers In - - - - - 0% Total Revenue 23,795,376 2,430,254 15,029,176 16,424,207 8,766,200 63% Expenditures Personnel 20,376,883 2,045,159 12,948,920 13,487,240 7,427,963 64% Supplies 467,988 31,571 302,279 867,024 54,706 111,003 76% Services 2,617,924 353,524 1,733,979 1,942,584 274,176 609,769 77% Debt Service 24,185 - 15,602 17,384 - 8,583 65% Capital 308,396 28,396 94,824 12,465 267,535 13% Transfers Out - - - 15,151 - - 0% Total Expenditures 23,795,376 2,430,254 15,029,176 16,424,207 341,347 8,424,853 65% Net - - - - (341,347)1 341,347 Cash Balance Staffing Full Time 250.00 243.00 243.00 Part-Time /Season al/Tem porary 43.00 39.00 39.00 Total 293.00 282.00 282.00 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 officers' salaries to the LOIT fund. This decrease is partially offset by the 2.5% increase in salary for the department. There is a corresponding increase in the LOIT fund. Supplies of $302,279 are down from the 2012 expenditure level due to an accounting change. Police gas costs of $519,997 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. 20 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Communications Center Fund /Department Number 101 -0802 Month I August Date Updated 1 9/23/2013 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 2,326,560 215,488 1,377,862 1,347,064 948,698 59% 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 2,326,560 215,488 1,377,862 1,347,064 948,698 59% Expenditures Personnel 2,298,012 213,557 1,361,874 1,329,832 936,138 59% Supplies 4,029 - 1,246 2,168 2,783 31% Services 24,519 1,931 14,742 15,064 9,777 60% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 2,326,560 215,488 1,377,862 1,347,064 948,698 59% Net Cash Balance Staffing Full Time 38.00 38.00 38.00 Part-Time /Season al/Tem porary - - - Total 38.00 38.00 38.00 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: 21 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT - Police Fund /Department Number 101 -0805 Month I August Date Updated 1 9/23/2013 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 395,478 (314,376) (160,439) 314,376 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 - 2,994,609 2,237,748 973,958 75% Total Revenue 3,968,567 395,478 2,680,233 2,077,309 1,288,334 68% Expenditures Personnel 3,968,567 395,478 2,575,076 2,027,578 1,393,491 65% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - - 105,157 49,731 105,157 0% Total Expenditures 3,968,567 395,478 2,680,233 2,077,309 1,288,334 68% 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: 22 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Fire Department Fund /Department Number 101 -0901 Month I August Date Updated 1 9/17/2013 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 18,991,695 2,043,627 12,625,669 13,543,533 6,366,026 66% Local Income Taxes - - 0% Other Taxes - - 0% Grants /Intergovernmental 155,000 155,000 0% Charges for Services 455,000 37,258 386,247 277,190 68,753 85% Interest Earnings - - 0% Bond Proceeds 0% Donations 0% Other Income 6,000 128 38,401 29,405 (32,401) 640% Transfers In 1,000,000 500,000 500,000 50% Total Revenue 20,607,695 2,081,013 13,550,317 13,850,128 7,057,378 66% Expenditures Personnel 18,549,180 1,917,892 12,349,945 12,467,535 91,573 6,107,662 67% Supplies 398,387 32,698 253,705 376,370 37,955 106,727 73% Services 1,652,040 130,423 946,667 1,000,847 84,767 620,606 62% Debt Service - - 0% Capital - - - 5,376 - - 0% Transfers Out 8,088 - - - - 8,088 0% Total Expenditures 20,607,695 2,081,013 13,550,317 13,850,128 214,295 6,843,083 67% Net - - - (214,295)1 214,295 Cash Balance Staffing Full Time 218.00 216.00 216.00 Part-Time /Season al/Tem porary 1.00 - - Total 219.00 216.00 216.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: Graduated a recruit class of 8 to fill 10 positions opening throughout 2012 and 2013. Recruit Class decreased by 1. 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/sabbatical to receive training. 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 23 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT - Fire Fund /Department Number 101 -0905 Month I August Date Updated 1 9/17/2013 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 347,547 30,934 (158,781) (30,934) 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 2,349,892 1,746,894 783,298 75% Total Revenue 3,133,190 347,547 2,380,826 1,588,113 752,364 76% Expenditures Personnel 3,133,190 347,547 1,925,403 1,476,335 1,207,787 61% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 455,423 111,778 455,423 0% Total Expenditures 3,133,190 347,547 2,380,826 1,588,113 752,364 76% Net - Cash Balance Staffing Full Time 39.00 Part-Time /Season al/Tem porary - Total 39.00 rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: PS /LOIT 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 24 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Fund /Department Number 101 -1008 Month I August Date Updated 1 9/10/2013 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 29,233 208,955 179,153 137,282 60% 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 29,233 209,197 179,153 137,040 60% Expenditures Personnel 256,834 26,907 166,611 160,120 - 90,223 65% Supplies 3,861 211 1,944 2,662 400 1,517 61% Services 82,542 2,115 40,643 16,371 7,552 34,347 58% Debt Service - - - - - - 0% Capital 3,000 3,000 0% Transfers Out - - - - - 0% Total Expenditures 346,237 29,233 209,197 179,153 7,952T 129,088 63% Net - - - (7,952)1 7,952 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 ararring ,- nangesivanances aeiow: Late last year (December 2012), the Human Rights Department 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. Expenditures are consistent with normal operating costs. rncanr apenaing on t apnai r-rojecrs neiow: 25 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I Code Enforcement IMonth I August Fund /Department Number 1 101 -1201 1 Date Updated 1 9/16/2013 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 2,270,669 197,092 1,084,791 1,006,883 1,185,878 48% 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 2,772 357 (2,472) 924% Transfers In - - - - - 0% Total Revenue 2,270,969 197,092 1,087,563 1,007,240 1,183,406 48% Expenditures Personnel 983,883 98,310 641,249 612,304 10,443 332,191 66% Supplies 89,757 7,945 64,828 60,301 3,053 21,876 76% Services 985,130 76,097 352,647 296,792 534,113 98,370 90% Debt Service 2,199 - 1,099 - 1,099 0 100% Capital 158,000 14,740 14,740 - 56,742 86,518 45% Transfers Out 52,000 - 13,000 37,843 - 39,000 25% Total Expenditures 2,270,969 197,092 1,087,563 1,007,240 605,450 577,956 75% Net - - (605,450)1 605,450 Cash Balance Stathng Full Time 16.50 17.00 17.00 Part-Time /Season al/Tem porary 0.50 1.00 1.00 Total 17.00 18.00 18.00 rxpiam aigmricanr mevenue, cxpenonure ano ararring ,- nangesivanances aeiow: Dir of Code Enforcement and Director of Admin Services were supposed to 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 invoices for Illegal Dumping are not current from Solid Waste; budgeted $306,000. Encumbrances for Site Mowing (Parks) and Illegal Dumping (Solid Waste) are $448,577 as of 31 Aug. in oignincanr openaing on t apnai r-rojecrs neiow: encumbered $56,742 for two pickup trucks were delivered in late summer, 26 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Code Hearing Officer Fund /Department Number 101 -1203 Month I August Date Updated 1 9/16/2013 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 3,500 23,478 Local Income Taxes - - - Other Taxes Grants /Intergovernmental Charges for Services Interest Earnings Bond Proceeds Donations Other Income Transfers In - - - Total Revenue 40,000 3,500 23,478 Expenditures Personnel - - - Supplies - - - Services 40,000 3,500 23,478 Debt Service - - - Capital Transfers Out - - - Total Expenditures 40,000 3,500 23,478 Net - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 30,665 16,522 59% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 30,665 16,522 59% - - 0% - - - 0% 30,665 4,000 12,522 69% - - - 0% 0% 0% r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: Sole expenditure is monthly billing for Hearing Officer. Expenses area little higher than expected. Engel's rate of $5,000 per hearing day has been approved by the Legal Dept. Hoppenheimer is new backup officer. rncam apenaing on t apnai rrojects neiow: >enditures for this department. 27 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Junk Vehicle Fund /Department Number 101 -1204 Month I August Date Updated 1 9/16/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 29,829 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 6,270 79% - Property Taxes /Non -Dept Revenue 29,829 (2,173) 23,559 Local Income Taxes - - Other Taxes 30,169 16% - Grants /Intergovernmental - - - Charges for Services 36,000 3,360 5,831 Interest Earnings - - - Bond Proceeds 0% 43,818 36,439 Donations 33,686 - 30,441 44% Other Income 148 86% 6,678 2,010 Transfers In - - - Total Revenue 65,829 1,187 29,390 Expenditures 0% 43.818 2.335 Personnel 54,065 18 23,624 Supplies 1,082 63 609 Services 10,682 1,106 5,156 Debt Service - - - Capital Transfers Out - - - Total Expenditures 65,829 1,187 29,390 Net - - - Cash Balance Staffing Full Time 1.00 Part-Time /Season al/Tem porary - Total 1.00 30,342 6,270 79% - - 0% 0% 0% 13,476 30,169 16% - - 0% 0% 0% 0% 0% 43,818 36,439 45% 33,686 - 30,441 44% 621 325 148 86% 6,678 2,010 3,516 67% - - - 0% 2,834 0% 0% 43.818 2.335 34.105 4 8% 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. 28 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Unsafe Building Fund /Department Number 101 -1205 Month I August Date Updated 1 9/17/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue (49,316) Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 159,747 424% Property Taxes /Non -Dept Revenue (49,316) (8,063) (209,063) Local Income Taxes 0% Other Taxes 19,154 62% - Grants /Intergovernmental - - - Charges for Services 50,000 8,168 30,846 Interest Earnings - - - Bond Proceeds 0% 57,249 35,472 Donations - - - Other Income 53,000 1,000 196,429 Transfers In - - - Total Revenue 53,684 1,105 18,212 Expenditures 0% 57.249 27.420 Personnel - - - Supplies - - - Services 53,684 1,105 18,212 Debt Service - - - Capital Transfers Out - - - Total Expenditures 53,684 1,105 18,212 Net - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total (170,666) 159,747 424% - 0% 0% 0% 7,983 19,154 62% - - 0% 0% 0% 219,933 (143,429) 371% - - 0% 57,249 35,472 34% - - 0% - - - 0% 57,249 27,420 8,052 85% - - - 0% 0% 0% 57.249 27.420 1 8.052 1 85% 27 r=xpiam aigmricam rtevenue, r- xpenanure ano starring i,nangesivanances oeiow: 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. rncam apenaing on t apnai rrojects neiow: rchases have been made. 29 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Animal Control Fund /Department Number 101 -1207 Month I August Date Updated 1 9/17/2013 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 187,337 65% - Property Taxes /Non -Dept Revenue 542,611 55,359 355,274 Local Income Taxes - - - Other Taxes 19,991 62% - Grants /Intergovernmental - - - Charges for Services 52,400 4,546 32,410 Interest Earnings - - - Bond Proceeds - - - Donations 100 162 2,040 Other Income 1,000 - 70 Transfers In - - - Total Revenue 596,111 60,067 389,794 Expenditures - 0% 356,482 19,500T Personnel 436,947 45,430 279,272 Supplies 66,364 2,707 43,136 Services 91,340 11,930 67,182 Debt Service 1,200 - 204 Capital 260 - Transfers Out - - - Total Expenditures 596,111 60,067 389,794 Net - Cash Balance Staffing Full Time 8.50 8.00 8.00 Part-Time /Season al/Tem porary 0.40 1.00 1.00 Total 8.90 9.00 9.00 323,030 187,337 65% - - 0% 0% 0% 33,265 19,991 62% - - 0% - 0% 187 (1,940) 2040% - 930 7% - - 0% 356,482 206,317 65% 255,945 - 157,675 64% 41,746 4,301 18,927 71% 57,864 14,791 9,367 90% - 408 588 51% - - 260 0% 928 - 0% 356,482 19,500T 186,817 69% (19.50011 19.500 r=xpiam aigmricam rtevenue, r- xpenanure ano ararrmg -nangesivariances oeiow: 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. Staff up to full at 31 August. gnincam apenaing on t apnai rrojects neiow: expenditures budgeted. $260 budget appears in error; will be corrected as part of year -end budget tran 30 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Rainy Da Fund /Department Number 102 Month I August Date Updated 1 9/10/2013 Current Current Current Prior Local Income Taxes Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 52,000 1,913 21,962 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 52,000 1,913 21,962 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 52,000 1,913 21,962 Cash Balance 8,610,143 Staffing Full Time - Part-Time /Season al/Tem porary Total 8 0% 0% 0% 0% 0% 32,693 30,038 42% - 0% - 0% 0% - 0% 32,693 30,038 42% - - 0% 0% 0% 0% 0% 0% 0% i2_R9 i in_0IR rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No significant changes at this time. No expenditures are budgeted in this fund. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors restulting in South Bend's good AA bond rating with Standard & Poor's. rncanr apenaing on t apnai r-rojecis neiow: 31 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parks & Recreation Fund /Department Number 201 Month I August Date Updated 1 9/18/2013 Current Current Current Prior Property Taxes 7,800,000 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 3,856,015 51% - Property Taxes 7,800,000 308,977 3,943,985 Local Income Taxes - 232,003 - Other Taxes 533,081 80% 309,952 Grants /Intergovernmental 696,009 58,001 464,006 Charges for Services 3,239,789 491,364 2,575,994 Interest Earnings 10,000 1,049 9,286 Bond Proceeds - 7,658,096 5,046,039 Donations - 2,618,732 67% Other Income 83,450 7,102 13,067 Transfers In - - 143,781 Total Revenue 12,362,329 557,516 7,316,290 Expenditures 190.500 0% Personnel 7,941,934 1,004,481 5,320,461 Supplies 1,670,053 186,830 1,274,528 Services 2,331,375 187,299 1,475,465 Debt Service 289,406 922 145,625 Capital 504,195 90,077 240,197 Transfers Out 190,500 - - Total Expenditures 12,927,463 1,469,609 8,456,276 Net (565,134) (912,093) (1,139,986) Cash Balance 3,753,978 Staffing Full Time 117.00 111.00 111.00 Part-Time /Season al/Tem porary 76.00 23.50 77.50 Total 193.00 134.50 188.50 4,295,900 3,856,015 51% - - 0% 308,977 223,129 58% 411,064 232,003 67% 2,572,697 663,795 80% 11,047 714 93% - 0% - 0% 58,411 70,383 16% - - 0% 7,658,096 5,046,039 59% 5,228,005 2,741 2,618,732 67% 1,242,427 252,665 142,860 91% 1,272,667 115,169 740,741 68% 100,042 - 143,781 50% 386,799 79,062 184,936 63% 137.512 - 190.500 0% 1 r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: Golf revenue down from last year because 2012 started early and 2013 has been bad due to weather. Staffing is declining due to the end of summer programming and maintenance seasonal employees. uncam apenaing on t apnai rrojects neiow: were purchased during August. 32 Form 3 33 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Motor Vehicle Highway Month I August 2013 Fund /Department Number 202 1 Date Updated 9/20/2013 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 4,749,789 436,603 3,038,363 3,164,133 1,711,426 64% Grants /Intergovernmental - - 0% Charges for Services 197,000 26,737 352,880 215,583 (155,880) 179% Interest Earnings 7,000 1,121 7,646 4,880 (646) 109% Bond Proceeds - - 0% Donations - - 0% Other Income 111,300 11,268 23,686 30,490 87,614 21% Transfers In 3,626,882 3,626,882 1,717,472 - 100% Total Revenue 8,691,971 475,730 7,049,456 5,132,558 1,642,515 81% Expenditures Personnel 3,845,935 379,408 2,389,502 1,969,866 1,456,433 62% Supplies 3,124,845 142,500 987,880 1,529,583 1,183,839 953,126 69% Services 1,756,176 108,398 936,708 922,401 111,488 707,980 60% Debt Service 172,800 53,309 119,491 31% Capital 276,740 70,905 142,384 205,835 26% Transfers Out - - 0% Total Expenditures 9,176,496 630,306 4,438,304 4,564,233 1,295,328 3,442,864 62% Net (484,525) (154,576) 2,611,152 568,325 (1,295,328) (1,800,349) Cash Balance 4,882,617 2,115,457 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: 33 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Recreation Nonrevertin Fund /Department Number 203 Month I AUGUST Date Updated 1 9/17/2013 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 895,243 45% 2,540 Grants /Intergovernmental - - - Charges for Services 1,632,943 94,349 737,700 Interest Earnings 4,000 195 1,968 Bond Proceeds - - - Donations 355,201 - - - Other Income 64,479 354 84,674 Transfers In - - - Total Revenue 1,636,943 94,898 824,341 Expenditures 10,375 0% 745,127 90,851 Personnel 668,209 75,358 317,208 Supplies 288,211 26,015 144,130 Services 485,357 36,452 186,990 Debt Service - - - Capital 119,000 - Transfers Out - - 10,375 Total Expenditures 1,560,777 137,825 658,703 Net 76,166 (42,926) 165,638 Cash Balance 836,770 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 rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: This fund accounts for programs and events that are self- funded through user fees. rncam apenaing on t apnai rrojecis neiow: 34 Form 3 0% 0% 0% 0% 827,335 895,243 45% 2,540 2,032 49% - - 0% - 0% 38,724 (84,674) 0% - - 0% 868,599 812,602 50% 355,201 - 351,001 47% 143,462 79,601 64,479 78% 190,531 11,250 287,117 41% - - - 0% 38,492 119,000 0% 17,440 10,375 0% 745,127 90,851 811,223 48% 123.472 (90.851)l 1.379 34 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Studebaker - Oliver Reverting Grants Fund /Department Number 209 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 5,000 240 2,761 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 5,000 240 2,761 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) 240 2,761 Cash Balance 1,082,436 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam aigmricam rtevenue, r= xpenanure ano atarrmg -nangesivariances rseiow: 2012 debt service expense to reimburse for final Section 108 #7 payment. n oignincam openaing on t apnai rrojects neiow: to be used for environmental clean -up as needed. If not used this year, 1 use next year. 35 Form 3 0% 0% 0% 0% 0% 4,285 2,239 55% - - 0% 0% 0% 0% 4,285 2,239 55% - - 0% - 0% 1,838 0% 160,764 0% - 1,000,000 0% - - 0% 162,602 1,000,000 0% 158.3171 (997.7611 use next year. 35 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Development State Grants Fund /Department Number 210 Month I August Date Updated 1 9/11/2013 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 161,829 8,193 52,393 63,249 109,436 32% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 1,462,358 28,032 148,908 156,140 1,313,450 10% Transfers In - - - - - 0% Total Revenue 1,624,187 36,225 201,301 219,389 1,422,886 12% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 1,260,777 11,483 114,121 115,332 1,146,656 9% Capital - - - - - 0% Transfers Out - - - - - 0% Total Expenditures 1,260,777 11,483 114,121 115,332 1,146,656 9% Net 363,410 24,742 87,180 104,057 276,230 Cash Balance 1,005,635 1,009,105 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: 36 Form 3 37 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development Admn. IMonth I August Fund /Department Number 211 1 Date Updated 9/11/2013 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 421,787 139,636 322,997 282,151 33% Charges for Services - - - - - 0% Interest Earnings 2,200 189 1,896 2,196 304 86% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 200,300 16,412 224,694 191,950 (24,394) 112% Transfers In 1,717,521 - 1,288,139 1,145,360 429,382 75% Total Revenue 2,341,808 16,601 1,654,365 1,662,503 687,443 71% Expenditures Personnel 1,929,047 189,682 1,215,666 1,134,108 - 713,381 63% Supplies 36,561 2,861 23,353 12,785 4,540 8,668 76% Services 384,003 31,313 230,937 88,746 11,151 141,915 63% Debt Service - - - - - - 0% Capital 4,720 4,720 - 100% Transfers Out - - - 162,096 0% Total Expenditures 2,354,331 223,856 1,474,676 1,397,735 15,691 863,964 63% Net (12,523) (207,255) 179,689 264,768 (15,691) (176,521) Cash Balance 763,759 781,023 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 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: 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. Explain Significant Spending on Capital Projects Below: Capital expenditures relate to purchase of whiteboard for conference room and electrical work associated with move to 14th floor. 37 Form 3 38 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development jMonth I August Fund /Department Number 212 1 Date Updated 9/11/2013 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 8,148,705 122,929 2,571,210 2,751,424 5,577,495 32% Charges for Services - - - - - 0% Interest Earnings 2,000 145 1,733 2,053 267 87% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 649,600 6,828 185,468 277,846 464,132 29% Transfers In - - - - - 0% Total Revenue 8,800,305 129,902 2,758,411 3,031,323 6,041,894 31% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Grants 8,957,256 412,496 3,151,252 3,090,105 1,948,888 3,857,116 57% Transfers Out - - - - - - 0% Total Expenditures 8,957,256 412,496 3,151,252 3,090,105 1,948,888 3,857,116 57% Net 156,951 282,594 392,841 58,782 1,948,888 2,184,778 Cash Balance 119,071 372,846 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: 38 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police State Seizures Fund /Department Number 216 Month I August Date Updated 1 9/23/2013 Current Current Current Prior 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 - - Grants /Intergovernmental 35,000 8,939 Charges for Services - - - Interest Earnings 300 32 368 Bond Proceeds - - - Donations - 0% Other Income 600 0% Transfers In - - - Total Revenue 35,900 32 9,307 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) 32 (1,193) Cash Balance 143,733 Staffing Full Time - Part-Time /Season al/Tem porary Total 18,951 497 0 6,197 6,197 13,251 139.959 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. 39 Form 3 0% 0% 0% 26,061 26% - 0% (68) 123% - 0% - 0% 600 0% - 0% 26,593 26% - 0% - 10,000 0% 950 21,050 6% - - 0% 3,400 75% - 0% 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. 39 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Gift, Donation, Bequest Fund /Department Number 217 Month I August Date Updated 1 9/10/2013 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% 218 Grants /Intergovernmental 83% - - Charges for Services - - - Interest Earnings 200 16 167 Bond Proceeds - - - Donations 16,811 - 11,269 Other Income - 0% - Transfers In - - - Total Revenue 17,011 16 11,436 Expenditures 0% 3,007 Personnel - - - Supplies - (5,177) Services 10,752 (1,310) Debt Service - Capital Transfers Out - Total Expenditures 10,752 (1,310) - Net 6,259 1,327 11,436 Cash Balance 74,669 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: In July, spring taxes ($1,310.22) were charged to the services account in error. Correction made in August. 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 Wells Fargo Bank for code demolitions and property taxes on certain properties. This amount has been included on the 2013 mid -year appropriation ordinance that was adopted by the Common Council on August 26, 2013. rncanr apenaing on t apnai r-rojecrs neiow: 40 Form 3 0% 0% 0% 0% 0% 218 33 83% - - 0% 17,316 5,542 67% - - 0% - - 0% 17,534 5,575 67% - - 0% 3,007 - 0% - 10,752 0% - 0% 0% 0% 3,007 10,752 0% 14,527 (5,177) 61.157 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: In July, spring taxes ($1,310.22) were charged to the services account in error. Correction made in August. 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 Wells Fargo Bank for code demolitions and property taxes on certain properties. This amount has been included on the 2013 mid -year appropriation ordinance that was adopted by the Common Council on August 26, 2013. rncanr apenaing on t apnai r-rojecrs neiow: 40 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Curfew Violations Fund /Department Number 218 Month I August Date Updated 1 9/23/2013 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 1,000 88 375 293 625 38% Interest Earnings 25 2 28 40 (3) 112% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,025 90 403 333 622 39% 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 90 403 333 (378) Cash Balance 11,288 10,748 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam oigmricanr mevenue, cxpenonure ano ararring i,nangesivanances oeiow: This fund was established to collect curfew and prostitution fines. Expenditures are used for Police enforcement and training. rncanr apenaing on t apnai r-rojecrs neiow: 41 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Law Enforcement Continuing Education Fund /Department Number 220 Month I August Date Updated 1 9/23/2013 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 74,468 101,036 6% Other Taxes - 63% - Grants /Intergovernmental 108,000 - 6,964 Charges for Services 180,000 10,198 113,896 Interest Earnings 3,000 224 2,653 Bond Proceeds - - - Donations 2,000 - 1,965 Other Income 54,000 345 2,831 Transfers In - - - Total Revenue 347,000 10,767 128,309 Expenditures - 0% 214.978 14.502 Personnel - - - Supplies 148,512 88,408 121,381 Services 119,500 2,180 35,377 Debt Service - - - Capital 210,119 123,119 Transfers Out - - - Total Expenditures 478,131 90,588 279,877 Net (131,131) (79,821) (151,568) Cash Balance 935,635 Staffing Full Time - Part-Time /Season al/Tem porary Total 1,035.935 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: 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. Other Income for 2013 compared to 2012 is down to the timing of reciept of annual rent reimbursement for the ATF office in 2012. The increase in Supplies over 2012 is due to $88,355 purchase of In Car Videos in 2013. This purchase will be reimbursed by a grant. 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 vehicle and $23,119 is the purchase of Dell VM /Ware Center Server. 42 Form 3 0% 0% 0% 74,468 101,036 6% 115,923 66,104 63% 4,023 347 88% - - 0% 1,780 35 98% 13,481 51,169 5% - - 0% 209,675 218,691 37% - - - 0% 17,251 1,702 25,429 83% 45,831 - 84,123 30% - - - 0% 151,896 12,800 74,200 65% - - - 0% 214.978 14.502 1 183.752 1 62% 1,035.935 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: 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. Other Income for 2013 compared to 2012 is down to the timing of reciept of annual rent reimbursement for the ATF office in 2012. The increase in Supplies over 2012 is due to $88,355 purchase of In Car Videos in 2013. This purchase will be reimbursed by a grant. 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 vehicle and $23,119 is the purchase of Dell VM /Ware Center Server. 42 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Loss Recovery Fund /Department Number 227 Month I August Date Updated 1 9/17/2013 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% Grants /Intergovernmental 46% - Charges for Services - - - Interest Earnings 25,000 1,502 11,617 Bond Proceeds - - - Donations - - - Other Income 3,804,857 0% 3,804,857 Transfers In - - - Total Revenue 3,829,857 1,502 3,816,474 Expenditures 0% 75.870 Personnel - - - Supplies 208,000 - - Services 316,033 24,907 89,845 Debt Service - - - Capital 2,152 Transfers Out - - - Total Expenditures 526,185 24,907 89,845 Net 3,303,672 (23,405) 3,726,629 Cash Balance 8,068,190 Staffing Full Time - Part-Time /Season al/Tem porary Total 17,047 17.047 1,601 146,931 148,532 131,485 362.170 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. Budget 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 Budget balances have been adjusted in July to reflect this activity. 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. 43 Form 3 0% 0% 0% 0% 0% 13,383 46% - 0% - 0% (0) 100% - 0% 13,383 100% - 0% - 208,000 0% 75,870 150,318 52% - - 0% 2,152 0% 0% 75.870 1 360.470 I 31 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. Budget 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 Budget balances have been adjusted in July to reflect this activity. 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. 43 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT IMonth I August Fund /Department Number 249 1 Date Updated 9/10/2013 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 5,892,386 491,032 3,928,257 4,586,823 1,964,129 67% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,000 319 5,450 5,751 2,550 68% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - 560,580 161,509 560,580 0% Total Revenue 5,900,386 491,351 4,494,287 4,754,083 1,406,099 76% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,101,757 5,344,501 3,984,642 1,757,256 75% Total Expenditures 7,101,757 5,344,501 3,984,642 1,757,256 75% Net (1,201,371) 491,351 (850,214) 769,441 (351,157) Cash Balance 2,139,726 2,446,583 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 third quarter transfer was made during July 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. 44 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Local Roads & Streets Fund /Department Number 251 Month I August Date Updated 1 9/17/2013 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 683,168 396,837 62% Other Taxes - - - Grants /Intergovernmental 1,052,643 21,934 655,806 Charges for Services - - - Interest Earnings 8,500 428 4,688 Bond Proceeds - - - Donations - - - 0% Other Income 100% 77,200 70,000 Transfers In - - - Total Revenue 1,061,143 22,361 660,494 Expenditures - 0% Personnel - - - Supplies 400,000 176,818 316,407 Services 77,500 - 7,500 Debt Service - - - Capital 758,424 38,692 372,787 Transfers Out - - - Total Expenditures 1,235,924 215,509 696,694 Net (174,781) (193,148) (36,200) Cash Balance 1,678,098 Staffing Full Time - Part-Time /Season al/Tem porary Total 1,61 97 rxpiam aigmricanr Kevenue, cxpenonure 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. First significant purchases for material in July for $137K. 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 45 Form 3 0% 0% 0% 683,168 396,837 62% - - 0% 5,471 3,812 55% - - 0% 0% 0% 0% 688,638 400,649 62% - - - 0% - 83,593 100% 77,200 70,000 100% - - 0% 221,802 82,304 303,333 60% - - - 0% 1,61 97 rxpiam aigmricanr Kevenue, cxpenonure 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. First significant purchases for material in July for $137K. 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 45 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Excess Welfare Distribution Fund /Department Number 252 Month I August Date Updated 1 9/10/2013 Current Current Current Prior 0% 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 0 3 5,294 (3) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 0 3 5,294 3 0% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 2,276,693 0% Transfers Out - 0% Total Expenditures 2,276,693 0% Net 0 3 (2,271,399) (3) Cash Balance 1,149 1,033 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam oigmricam rtevenue, r= xpenonure ano ararrmg -nangesivariances aeiow: 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 during 2014. am oignincam openaing on t apnai rrojects neiow: year, portable radios were purchased for the Police Del no 46 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Federal Grant Fund /Department Number 258 Month I August Date Updated 1 9/10/2013 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 52,950 148,550 25% Other Taxes - - - Grants /Intergovernmental 199,000 20,000 50,450 Charges for Services - - - Interest Earnings 2,100 47 1,181 Bond Proceeds - - - Donations - - - Other Income 36,150 50 13,600 Transfers In - - - Total Revenue 237,250 20,097 65,231 Expenditures - 0% 111.575 9.615 Personnel 105,514 11,734 73,312 Supplies 4,668 - 1,111 Services 117,248 5,760 50,186 Debt Service - - - Capital 1,500 304 Transfers Out - - - Total Expenditures 228,930 17,494 124,914 Net 8,320 2,603 (59,683) Cash Balance 426,481 Staffing Full Time 2.00 2.00 2.00 Part-Time /Season al/Tem porary - - - Total 2.00 2.00 2.00 77 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. Revenue higher in prior year due to timing of receipts. This same time last year, the Human Rights received grant money in the amount of $20,000 to continue to promote awareness of fair housing and fair employment. Expenditures are higher this year with the addition of the new grant money. oignincam openaing on t apnai rrojecis neiow: own protector and larqe screen TV has been budgeted in room in the new Human 47 Form 3 0% 0% 0% 52,950 148,550 25% - - 0% 1,749 919 56% - - 0% - - 0% 32,638 22,551 38% - - 0% 87,337 172,019 27% 68,388 - 32,202 69% 1,897 811 2,746 41% 41,290 8,804 58,257 50% - - - 0% 1,196 20% - - - 0% 111.575 9.615 1 94.401 1 59% 77 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. Revenue higher in prior year due to timing of receipts. This same time last year, the Human Rights received grant money in the amount of $20,000 to continue to promote awareness of fair housing and fair employment. Expenditures are higher this year with the addition of the new grant money. oignincam openaing on t apnai rrojecis neiow: own protector and larqe screen TV has been budgeted in room in the new Human 47 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Eastrace Waterway Fund /Department Number 271 Month I AUGUST Date Updated 1 9/17/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 100 3 37 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100 3 37 Expenditures (0) 100% Personnel - - - Supplies 346 0% Services - 0% Debt Service 0% Capital (0) 100% Transfers Out - Total Expenditures 346 - - Net (246) 3 37 Cash Balance 14,360 Staffing Full Time - Part-Time /Season al/Tem porary Total E 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: 48 Form 3 0% 0% 0% 0% 0% 83 63 37% - - 0% 0% 0% 0% 83 63 37% - - - 0% 8,009 346 (0) 100% - - - 0% 0% 0% 0% 8,009 346 (0) 100% 7.9261 (3461 64 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: 48 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris PAC / Palais Royale Marketing Month I August Fund /Department Number 273 1 Date Updated 9/9/2013 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 8,000 20 4,618 1,838 3,382 58% Interest Earnings 100 6 71 93 29 71% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 8,100 26 4,689 1,931 3,411 58% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 10,149 621 6,012 4,137 59% Debt Service - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10,149 621 6,012 - 4,137 59% Net (2,049) (595) (1,323) 1,931 (726) Cash Balance 27,440 25,655 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The Morris Performing 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 margee 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 49 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Block Grants Fund /Department Number 280 Month I August Date Updated 1 9/20/2013 Current Current Current Prior 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% Grants /Intergovernmental 185,000 0% Charges for Services - - - Interest Earnings 300 1 10 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 185,300 1 10 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 10 Cash Balance 3,814 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Justice Assistance Grant 2009 -SB -B9 -1280 was essentially completed last year. 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: 50 Form 3 0% 0% 0% 185,000 0% - - 0% 455 290 3% - - 0% - 0% 222 0% - 0% 677 185,290 0% - - 0% 45,000 0% 40,000 0% - - 0% 124,539 100,000 0% - - 0% 124,539 185,000 0% 123.8631 290 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Justice Assistance Grant 2009 -SB -B9 -1280 was essentially completed last year. 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: 50 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Develop. Commission - Revenue Bonds Fund /Department Number 281 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 100 6 69 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100 6 69 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 27,102 0% Capital - 0% Transfers Out 27,102 Total Expenditures 27,102 - - 27.005 Net (27,002) 6 69 Cash Balance 27,104 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: 51 Form 3 0% 0% 0% 0% 0% 103 31 69% - - 0% 0% 0% 0% 103 31 69% - - 0% 0% 0% 0% 0% 27,102 0% 27,102 0% 103 (27,071) 27.005 51 Form 3 52 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I HAZMAT JMonth I August Fund /Department Number 289 1 Date Updated 9/24/2013 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 3,000 - 16,722 - (13,722) 557% Interest Earnings - 3 22 9 (22) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,000 3 16,744 9 13,744 558% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service - - 0% Capital 3,500 3,237 263 92% Transfers Out - - - 0% Total Expenditures 3,500 - 3,237 - 263 92% Net (500) 3 13,507 9 (14,007) Cash Balance 16,193 2,679 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. 52 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Indiana River Rescue Fund /Department Number 291 Month I August Date Updated 1 9/23/2013 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 (30,900) 199% Grants /Intergovernmental - - - Charges for Services 31,300 19,500 62,200 Interest Earnings 200 20 283 Bond Proceeds - - - Donations 493 75% Other Income (309) 101% 4,782 Transfers In - - - Total Revenue 31,500 19,520 62,483 Expenditures - 0% Personnel 2,000 - 1,507 Supplies 35,666 452 35,675 Services 24,700 4,004 16,645 Debt Service - - - Capital 29,760 27,460 Transfers Out - - - Total Expenditures 92,126 4,456 81,287 Net (60,626) 15,063 (18,804) Cash Balance 100,958 Staffing Full Time - Part-Time /Season al/Tem porary Total 26,000 296 7,176 4,627 2,049 13,852 12,445 84.196 r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: 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. rxpiam oignincam openaing on t apnai rrojects neiow: Purchased a new tow vehicle for Indiana River Rescue School trailer at a cost equipment as needed. , motors 53 Form 3 0% 0% 0% 0% (30,900) 199% (83) 141% - 0% 0% 0% 0% 30,983 198% 493 75% 300 (309) 101% 4,782 3,273 87% - - 0% 2,300 92% - 0% r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: 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. rxpiam oignincam openaing on t apnai rrojects neiow: Purchased a new tow vehicle for Indiana River Rescue School trailer at a cost equipment as needed. , motors 53 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Grants Fund /Department Number 292 Month I August Date Updated 1 9/23/2013 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 110,000 38,532 97,000 71,468 35% Charges for Services - - - - 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 110,000 38,532 97,000 71,468 35% Expenditures Personnel - - - - - 0% Supplies - 36,911 36,911 (36,911) 0% Services 10,000 - - 10,000 0% Debt Service - - - 0% Capital 100,000 19,450 80,550 19% Transfers Out - - - - - 0% Total Expenditures 110,000 36,911 36,911 19,450T 53,639 51% Net (36,911) 1,621 97,000 (19,450)1 17,829 Cash Balance 99,746 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 originally budgeted as Capital. Funding from a Federal Grant was received in July. rncanr apenaing on t apnai r-rojecrs neiow: 54 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Regional Police Academy Fund /Department Number 294 Month I August Date Updated 1 9/23/2013 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 6,455 75% 311 Grants /Intergovernmental - - - Charges for Services 26,000 19,545 Interest Earnings - 8% - Bond Proceeds 0% 12,481 8,751 Donations - - - Other Income 2,500 17 204 Transfers In - - - Total Revenue 28,500 17 19,749 Expenditures 0% 8,579 Personnel - - - Supplies 1,500 - 71 Services 27,000 105 17,286 Debt Service - - - Capital Transfers Out - - - Total Expenditures 28,500 105 17,357 Net - (88) 2,392 Cash Balance 76,207 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: 55 Form 3 0% 0% 0% 0% 12,170 6,455 75% 311 - 0% - 0% 0% 2,296 8% - - 0% 12,481 8,751 69% - - 0% 156 1,429 5% 8,423 9,714 64% - - 0% 0% 0% 8,579 11,143 61% 3.902 12.3921 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: 55 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name COPS MORE Grant Fund /Department Number 295 Month I August Date Updated 1 9/23/2013 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 15,000 0% Other Taxes 0% 384 Grants /Intergovernmental 78% - - Charges for Services - - - Interest Earnings 350 24 272 Bond Proceeds - - - Donations 3,250 250 250 Other Income 38,000 870 7,326 Transfers In - - - Total Revenue 41,600 1,144 7,848 Expenditures 0% 32.012 453 Personnel - - - Supplies 14,030 626 2,698 Services 16,875 1,627 7,660 Debt Service 500 - - Capital 10,575 Transfers Out - - - Total Expenditures 41,980 2,253 10,358 Net (380) (1,109) (2,510) Cash Balance 104,778 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: 56 Form 3 0% 0% - 0% 15,000 0% - 0% 384 78 78% - - 0% 100 3,000 8% 7,798 30,674 19% - - 0% 23,282 33,752 19% - - - 0% 3,314 453 10,879 22% 8,698 - 9,215 45% - 500 0% 20,000 10,575 0% 0% 32.012 453 31.169 26% 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: 56 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Federal Drug Enforcement Fund /Department Number 299 Month I August Date Updated 1 9/23/2013 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 100,000 3,881 51,286 56,572 48,714 51% Charges for Services - - - - - 0% Interest Earnings 1,000 69 632 610 368 63% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 1,000 9,775 32,793 10,026 (31,793) 3279% Transfers In - - - - - 0% Total Revenue 102,000 13,725 84,711 67,208 17,289 83% Expenditures Personnel - - - - - - 0% Supplies 60,867 11,204 35,071 28,794 10,994 14,802 76% Services 45,000 925 10,454 23,751 - 34,546 23% Debt Service - - - - - 0% Capital 82,706 65,945 12,956 16,761 80% Transfers Out - - - - - - 0% Total Expenditures 188,573 12,129 111,470 65,501 10,994 66,109 65% Net (86,573) 1,596 (26,759) 1,707 (10,994) (48,820) Cash Balance 308,582 312,966 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: 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 purchase 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. 57 Form 3 58 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name County Option Income Tax JMonth I August Fund /Department Number 404 1 Date Updated 9/10/2013 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 5,231,293 6,047,882 2,615,647 67% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 80,000 3,139 37,482 53,078 42,518 47% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 805,932 41,414 348,418 582,834 457,514 43% Transfers In - - - - - 0% Total Revenue 8,732,872 698,465 5,617,193 6,683,794 3,115,679 64% Expenditures Personnel - - - - - 0% Supplies 1,476,918 91,559 748,196 17,830 7,244 721,478 51% Services 4,277,887 255,950 2,822,018 2,535,415 334,097 1,121,772 74% Debt Service 2,178,168 - 1,936,128 1,958,784 - 242,040 89% Capital 833,562 5,355 253,626 1,628,963 107,505 472,431 43% Transfers Out 676,882 - 676,882 481,992 - - 100% Total Expenditures 9,443,417 352,864 6,436,851 6,622,984 448,846 1 2,557,720 1 73% Net (710,545) 345,600 (819,658) 60,810 (448,846)1 557,959 Cash Balance 14,507,344 14,290,497 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 distributions from the County are $653,911.59 per month and are paid through August 31, 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 August, there was roughly $1.4 million more spent in 2012. Projects include the Northside Trail and the Greenhouse Conservatory which have since been completed. 58 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Development Income Tax IMonth I August Fund /Department Number 408 1 Date Updated 1 9/10/2013 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 8,177,352 681,446 5,451,568 6,293,910 2,725,784 67% Other Taxes - - - - - 0% Grants /Intergovernmental - - 0% Charges for Services - - 300 - (300) 0% Interest Earnings 50,000 2,021 25,001 35,117 24,999 50% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 504,660 424,325 409,160 80,335 84% Transfers In - - - - - 0% Total Revenue 8,732,012 683,467 5,901,194 6,738,186 2,830,818 68% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 3,532,389 107,618 954,543 762,569 437,107 2,140,739 39% Debt Service 1,039,000 - 1,914,214 1,901,453 - (875,214) 184% Capital 4,471 - 22,918 4,471 (0) 100% Transfers Out 4,417,519 - 3,988,139 2,765,360 - 429,380 90% Total Expenditures 8,993,379 107,618 6,856,896 5,452,299 441,578 1,694,905 81% Net (261,367) 575,849 (955,702) 1,285,888 (441,578)1 135,913 Cash Balance 9,030.116 9,680.208 atti ng Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, cxpenonure ano ararring i,nangesivanances aeiow: 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 and $1,350,000 during July, 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 July. 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 August, 2013. A total of $1,288,139 has been transferred to the DCI Administration Fund 211. This represents three quarterly payments. All debt service payments have been made for 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. 59 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Urban Development Action Grant Fund /Department Number 410 Month I August Date Updated 1 9/11/2013 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 142 - - - 142 0% Interest Earnings 1,405 6 71 862 1,334 5% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 68,557 137 3,360 4,043 65,197 5% Transfers In - - - - - 0% Total Revenue 70,104 143 3,431 4,905 66,673 5% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 268,146 200,451 268,146 0% Capital - - - 0% Transfers Out - - - 0% Total Expenditures 268,146 - - 200,451 268,146 0% Net (198,042) 143 3,431 (195,546) (201,473) Cash Balance 27,185 20,988 Staffing Full Time - Part-Time /Season al/Tem porary Total 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: 60 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Project Releaf Fund /Department Number 655 Month I August 2013 Date Updated 1 9/20/2013 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 141,180 67% 3,315 Grants /Intergovernmental - - - Charges for Services 429,000 36,238 287,820 Interest Earnings 2,700 181 2,139 Bond Proceeds - 288,784 141,740 Donations 197 - - Other Income 7,085 5% 11,868 Transfers In - - - Total Revenue 431,700 36,419 289,960 Expenditures - 100% 257,809 Personnel 64,378 28 1,146 Supplies 7,432 1.053 347 Services 67,756 2,218 16,647 Debt Service 42,499 23,238 Capital - Transfers Out 250,000 250,000 Total Expenditures 432,065 2,246 291,378 Net (365) 34,174 (1,418) Cash Balance 859,601 Staffing Full Time - Part-Time /Season al/Tem porary 2.16 Total 2.16 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: 61 Form 3 0% 0% 0% 0% 285,469 141,180 67% 3,315 561 79% - 0% - 0% 0% - 0% 288,784 141,740 67% 197 63,232 2% 7,085 5% 11,868 51,109 25% 19,261 55% - 0% 245,744 - 100% 257,809 140,688 67% 30.975 1.053 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: 61 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police K -9 Unit Fund /Department Number 705 Month I August Date Updated 1 9/23/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 10 1 5 Bond Proceeds - - - Donations 1,990 - Other Income - 1 Transfers In - - - Total Revenue 2,000 1 6 Expenditures - 0% Personnel - - - Supplies - 0% Services 2,000 0% Debt Service - 0% Capital 2,000 0% Transfers Out - Total Expenditures 2,000 - Net - 1 6 Cash Balance 1,936 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: 62 Form 3 0% 0% 0% 0% 0% 9 5 50% - - 0% 1,990 0% (1) 0% - - 0% 9 1,994 0% - - 0% - 0% 2,000 0% - 0% 0% 0% - 2,000 0% 9 (61 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: 62 Form 3 63 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Debt Service IMonth I August Fund /Department Number 313 1 Date Updated 9/11/2013 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 1,118,460 693,822 622,017 424,638 62% Local Income Taxes - - - - 0% Other Taxes 67,861 - 33,662 40,096 34,199 50% Grants /Intergovernmental 71,468 5,956 47,645 62,027 23,823 67% 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 5,956 775,129 730,040 482,660 62% Expenditures Personnel - - - - - 0% Supplies 0% Services - - - 0% Debt Service 1,268,000 1,268,000 1,329,715 100% Capital - - - 0% Transfers Out - - - 0% Total Expenditures 1,268,000 1,268,000 1,329,715 100% Net (10,211) 5,956 (492,871) (599,676) 482,660 Cash Balance 84,502 (1,055) 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 July). 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 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. 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. Both debt service payments have been made for 2013. Explain Significant Spending on Capital Projects Below: None 63 Form 3 64 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Services Capital Im rov. JMonth I August Fund /Department Number 288 1 Date Updated 9/17/2013 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 155,084 - - 98,703 155,084 0% Charges for Services 2,776,000 242,088 1,909,321 1,505,916 866,679 69% Interest Earnings 20,000 996 13,579 23,144 6,421 68% Bond Proceeds - - - 0% Donations - - - 0% Other Income 36,000 10,269 16,635 20,269 19,365 46% Transfers In - - - - - 0% Total Revenue 2,987,084 253,354 1,939,535 1,648,032 1,047,550 65% Expenditures Personnel - - - - - 0% Supplies 193,539 53,186 197,083 42,299 110 (3,654) 102% Services 1,125,768 1,009,698 2,236,668 121,387 4,502,722 (5,613,622) 599% Debt Service 1,190,596 - 40,667 - 7,527,593 1% Capital 7,568,260 407,362 1,296,929 433,646 46,091 (343,020) 0% Transfers Out 1,000,000 - 500,000 - - 500,000 50% Total Expenditures 11,078,163 1,470,246 4,271,347 597,333 4,548,923 1 2,067,297 80% Net (8,091,079) (1,216,892) (2,331,812) 1,050,699 (4,548,923) (1,019,748) Cash Balance 3,202,837 6,558,026 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. Incurred 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. 64 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Professional Sports Development IMonth I August Fund /Department Number 377 1 Date Updated 9/11/2013 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 - - - 366,864 - 0% Grants /Intergovernmental 600,000 65,580 362,795 480,890 237,205 60% Charges for Services - - - - - 0% Interest Earnings 6,500 170 2,194 4,022 4,307 34% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 81,301 77,851 88,023 3,450 96% Transfers In - - - - - 0% Total Revenue 687,801 65,750 442,840 939,799 244,961 64% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 776,671 776,470 776,408 201 100% Capital - - - - 0% Transfers Out 100,000 100,000 426,101 - 100% Total Expenditures 876,671 876,470 1,202,509 201 100% Net (188,870) 65,750 (433,630) (262,710) 244,760 Cash Balance 607,192 839,709 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances 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 service of 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. Both debt service payments have been made for 2013. Explain Significant Spending on Capital Projects Below: A $100,000 transfer is made annually to the Century Center Capital Fund 671. 65 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Stadium Capital Fund /Department Number 401 Month I AUGUST Date Updated 1 9/17/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 500 6 68 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 500 6 68 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) 6 68 Cash Balance 26,827 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: 66 Form 3 0% 0% 0% 0% 0% 284 432 14% - - 0% 0% 0% 0% 284 432 14% - - - 0% 4,985 2,002 (0) 100% 33,462 1,538 - 100% - - 0% 0% - - 0% 38,447 3,540 (0) 100% 38.1631 (3.5401 432 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: 66 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Zoo Endowment Fund /Department Number 403 Month I AUGUST Date Updated 1 9/17/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 200 11 125 Bond Proceeds - - - Donations 2,700 0% Other Income - 0% Transfers In - - - Total Revenue 2,900 11 125 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out Total Expenditures - - - 48.792 Net 2,900 11 125 Cash Balance 48,971 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: 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. rncanr apenaing on t apnai r-rojecrs neiow: 67 Form 3 0% 0% 0% 0% 0% 157 75 62% - - 0% 13,000 2,700 0% - - 0% - - 0% 13,157 2,775 4% - - 0% 0% 0% 0% 0% 0% 0% 13,157 2,775 48.792 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: 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. rncanr apenaing on t apnai r-rojecrs neiow: 67 Form 3 68 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Park Nonreverting Capital jMonth I AUGUST Fund /Department Number 405 1 Date Updated 9/17/2013 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 3,000 670 3,681 2,932 (681) 123% Interest Earnings 2,200 84 1,079 1,445 1,121 49% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income - 100 13,405 13,043 (13,405) 0% Transfers In 198,300 - - - 198,300 0% Total Revenue 203,500 854 18,166 17,420 185,334 9% Expenditures Personnel - - - - - - 0% Supplies 13,816 4,374 64,420 31,712 21,638 (72,242) 623% Services - 20 40 12,735 4,850 (4,890) 0% Debt Service - - - - - - 0% Capital 203,500 12,348 24,731 63,825 178,769 12% Transfers Out - - - - - - 0% Total Expenditures 217,316 16,742 89,191 108,271 26,488 101,637 53% Net (13,816) (15,888) (71,025) (90,852) (26,488)1 83,697 Cash Balance 421,360 376,984 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. 68 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Development IMonth I August Fund /Department Number 406 1 Date Updated 9/10/2013 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 530,000 253,553 284,256 276,447 48% Local Income Taxes - - - - 0% Other Taxes 34,271 19,926 20,445 14,345 58% Grants /Intergovernmental - - - - 0% Charges for Services - - - - - 0% Interest Earnings 4,000 174 2,050 2,814 1,950 51% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 46,054 - 212 - 45,842 0% Transfers In - 3,838 30,703 29,179 30,703 0% Total Revenue 614,325 4,012 306,444 336,694 307,881 50% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 504 42 336 424 168 67% Debt Service 874,716 - 352,798 217,072 521,919 40% Capital 36,000 - 13,600 36,000 0% Transfers Out - - - - - 0% Total Expenditures 911,220 42 353,134 231,095 558,087 39% Net (296,895) 3,970 (46,690) 105,598 (250,205) Cash Balance 789,079 927,828 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund receives revenue from a property tax levy and distributions 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. For the 2014 budget, this fund will be used to pay existing police capital lease payments but will not include a capital lease for 2014. This payment will be moved to the COT Fund No. 404. Explain Significant Spending on Capital Projects Below: The 2013 budget includes $36,000 for three street crime (SOS) vehicles and various leased vehicles. 69 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Improvement IMonth I August Fund /Department Number 407 1 Date Updated 9/10/2013 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 150,000 150,000 150,000 - 0% Grants /Intergovernmental 258,990 129,108 126,415 129,882 68% Charges for Services - - - - - 0% Interest Earnings 100 17 102 15 (2) 102% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 25,000 5,900 25,000 0% Transfers In - - - - - 0% Total Revenue 434,090 17 279,210 282,331 154,880 64% Expenditures Personnel - - - - - 0% Supplies 0% Services - - - 0% Debt Service 367,575 367,575 402,277 100% Capital - - - 0% Transfers Out - - - 0% Total Expenditures 367,575 - 367,575 402,277 100% Net 66,515 17 (88,365) (119,946) 154,880 Cash Balance 9,355 (69,187) Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Revenue in 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 July or 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 July. 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. The hotel /motel tax amount of $150,000 was received on July 24, 2013. Both debt service payments have been made for 2013. Explain Significant Spending on Capital Projects Below: None 70 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Major Moves Construction JMonth I August Fund /Department Number 412 1 Date Updated 9/17/2013 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 54,000 1,601 19,957 34,981 34,043 37% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 474,662 41,442 278,773 82,884 195,889 59% Transfers In - - - - - 0% Total Revenue 528,662 43,043 298,730 117,865 229,932 57% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 3,395,846 47,384 1,063,122 584,601 1,350,164 982,559 71% Transfers Out - - - - - - 0% Total Expenditures 3,395,846 47,384 1,063,122 584,601 1,350,164 1 982,559 1 71% Net (2,867,184) (4,341) (764,393) (466,736) (1,350,164) (752,627) Cash Balance 7,132,304 8,857,618 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 $923,829 (Douglas Road) and $5,068,654 (Eddy Street/Triangle) at August 31, 2013. Explain Significant Spending on Capital Projects Below: DLZ for Olive /Sample Overpass: 323,638 DLZ for 2 -way streets feasibility: 112,953 HRP for Triangle neighborhood: 53,196 INDOT US 31 Utility Relocation $573,335 71 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center Capital Fund /Department Number 416 Month I August Date Updated 1 9/9/2013 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 35,255 65% 1,575 Grants /Intergovernmental - - - Charges for Services 100,000 - 64,745 Interest Earnings 1,500 96 1,036 Bond Proceeds - - - Donations - - - 0% Other Income 15,089 41% 10,061 4,266 Transfers In - - - Total Revenue 101,500 96 65,781 Expenditures - 0% 164,611 16,584 Personnel - - - Supplies 25,500 5,555 8,211 Services 20,970 - 11,945 Debt Service - - Capital 26,196 15,828 Transfers Out - - - Total Expenditures 72,666 5,555 35,984 Net 28,834 (5,459) 29,797 Cash Balance 426,065 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam aignmcam rtevenue, r= xpenanure ano atarnng ,- nangesivanances rseiow: Summer months are "slow" months. im oignincam openaing on t apnai rrojects neiow: 3 2012, Fund 416 was used to pay for major upgrades throughout the building: re and Rotunda / Mezzanine (second floor), remodeled restrooms at the Bistro level. 753 an ■ 72 Form 3 0% 0% 0% 0% 59,005 35,255 65% 1,575 464 69% - - 0% 0% 0% 0% 60,580 35,719 65% - - - 0% 6,274 2,200 15,089 41% 10,061 4,266 4,759 77% - - - 0% 148,276 10,118 250 99% - - - 0% 164,611 16,584 1 20,098 72% 104.0311 (16.5841 15.621 753 an ■ 72 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community Revitalization Enhancement District Fund /Department Number 434 Month I August Date Updated 1 9/11/2013 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% 650,000 Local Income Taxes - - 0% Other Taxes 650,000 0% 827 Grants /Intergovernmental - - - Charges for Services - - - Interest Earnings 1,000 39 418 Bond Proceeds - - - Donations - - 0% Other Income 0% - Transfers In - - - Total Revenue 651,000 39 418 Expenditures 0% 878,554 Personnel - - - Supplies 877.7771 A- ,n _.r;R2 Services - - - Debt Service 873,949 836,975 873,949 Capital - - - Transfers Out - - - Total Expenditures 873,949 836,975 873,949 Net (222,949) (836,936) (873,531) Cash Balance (649,944) 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: 73 Form 3 0% 0% 650,000 0% - 0% - - 0% 827 582 42% - - 0% 0% 0% 0% 827 650,582 0% - - 0% 0% - 0% 878,554 100% - 0% - 0% 878,554 100% 877.7771 A- ,n _.r;R2 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: 73 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Historic Preservation Fund /Department Number 450 Month I August Date Updated 1 9/9/2013 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% 0% Property Taxes 0% 0% Local Income Taxes 0% (29) 123% Other Taxes 0% - 0% Grants /Intergovernmental 62% - 0% Charges for Services - - - Interest Earnings 125 14 154 Bond Proceeds - - - Donations - - - Other Income 16,000 1,757 9,875 Transfers In - - - Total Revenue 16,125 1,771 10,029 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures Net 16,125 1,771 10,029 Cash Balance 68,333 Staffing Full Time N/A N/A N/A Part-Time /Season al/Tem porary N/A N/A N/A Total 185 8,243 9 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: 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. rncanr apenaing on t apnai r-rojecrs neiow: endinq in this fund. 74 Form 3 0% 0% 0% 0% 0% (29) 123% - 0% - 0% 6,125 62% - 0% 6,096 62% - 0% 0% 0% 0% 0% 0% 0% 6 n9fi rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: 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. rncanr apenaing on t apnai r-rojecrs neiow: endinq in this fund. 74 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Capital Fund /Department Number 677 Month I August Date Updated 1 9/11/2013 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% 3,102 Grants /Intergovernmental 41% - - Charges for Services - - - Interest Earnings 4,500 154 1,823 Bond Proceeds - - - Donations - - - Other Income 11,876 21% 42 Transfers In - - - Total Revenue 4,500 154 1,865 Expenditures 0% 268,930 Personnel - - - Supplies 15,000 - 3,124 Services 164,322 4,360 40,254 Debt Service - - - Capital Transfers Out - - - Total Expenditures 179,322 4,360 43,378 Net (174,822) (4,206) (41,513) Cash Balance 677,574 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances aeiow: The Hall of Fame Capital fund covers maintenance and utilities 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. 75 Form 3 0% 0% 0% 0% 0% 3,102 2,677 41% - - 0% - - 0% 115,286 (42) 0% - - 0% 118,388 2,635 41% - - 0% 1,339 11,876 21% 267,591 124,068 24% - - 0% 0% 0% 268,930 135,944 24% � so sd�i n ss_snat r=xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances aeiow: The Hall of Fame Capital fund covers maintenance and utilities 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. 75 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Consolidated Building Department Fund /Department Number 600 Month I August Date Updated 1 9/11/2013 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 504,651 56% Grants /Intergovernmental - - - Charges for Services 1,147,035 102,504 642,384 Interest Earnings 1,000 39 507 Bond Proceeds - - - Donations 7,689 - - Other Income 10,336 598 1,687 Transfers In - - - Total Revenue 1,148,035 103,141 644,578 Expenditures 0% 15.567 Personnel 957,635 97,571 593,701 Supplies 40,579 5,867 22,848 Services 105,031 5,312 45,773 Debt Service 16,707 - 10,159 Capital 28,200 - Transfers Out - - - Total Expenditures 1,148,152 108,750 672,481 Net (117) (5,609) (27,903) Cash Balance 176,660 Staffing Full Time 15.00 14.00 14.00 Part-Time /Season al/Tem porary - - - Total 15.00 14.00 14.00 625,001 209 13,352 527,104 18,139 34,553 4,350 12,896 597,042 41,520 111.182 r xpiam aigmricam rtevenue, r= xpenanure ano ararring i,nangesivanances oeiow: Expenditures for August and September will be greater than normal in that August had 3 payrolls and we are purchasing iPads and software for the inspectors. rxpiam oignincam openaing on t apnai rrojects neiow: The Capital Accounts are set up for a new copier for the office and iPads with software to get the Inspectors computerized and eliminate pa However, it will not be reflected in the Capital Accounts but in leases and supplies accounts, which is shown in our increase in supplies and services. 76 Form 3 0% 0% 0% 0% 504,651 56% 493 51% - 0% 0% (1,687) 0% - 0% 503,457 56% 7,689 356,245 63% 7,395 10,336 75% 483 58,775 44% - 6,548 61% 28,200 0% 0% 15.567 460.104 1 60% r xpiam aigmricam rtevenue, r= xpenanure ano ararring i,nangesivanances oeiow: Expenditures for August and September will be greater than normal in that August had 3 payrolls and we are purchasing iPads and software for the inspectors. rxpiam oignincam openaing on t apnai rrojects neiow: The Capital Accounts are set up for a new copier for the office and iPads with software to get the Inspectors computerized and eliminate pa However, it will not be reflected in the Capital Accounts but in leases and supplies accounts, which is shown in our increase in supplies and services. 76 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parking Garages Fund /Department Number 601 Month I August Date Updated 1 9/11/2013 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 368,844 61% 3,236 Grants /Intergovernmental - - - Charges for Services 943,905 68,540 575,061 Interest Earnings 4,000 190 2,157 Bond Proceeds - - - Donations - - - Other Income 111,034 10,475 91,751 Transfers In - - - Total Revenue 1,058,939 79,205 668,969 Expenditures - 0% 807,125 196,888 Personnel - - - Supplies - - - Services 688,645 44,973 463,872 Debt Service - - - Capital 441,194 3,444 156,167 Transfers Out - - - Total Expenditures 1,129,839 48,417 620,039 Net (70,900) 30,788 48,930 Cash Balance 904,374 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 an upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane sealant updates. 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. 77 Form 3 0% 0% 0% 0% 574,865 368,844 61% 3,236 1,843 54% - - 0% - - 0% 82,906 19,283 83% - - 0% 661,007 389,970 63% - - 0% - - - 0% 434,555 7,407 217,366 68% - - - 0% 372,570 189,481 95,546 78% - - - 0% 807,125 196,888 312,912 72% 146,118) (196,888)1 77,058 768.773 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Last year's capital projects were an upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane sealant updates. 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. 77 Form 3 78 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Operations JMonth I August Fund /Department Number 610 1 Date Updated 9/5/2013 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 4,815,830 410,204 3,241,646 3,194,946 1,574,184 67% Interest Earnings 6,000 164 2,370 4,312 3,630 40% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 435,871 828 193,265 34,795 242,606 44% Transfers In - - - - - 0% Total Revenue 5,257,701 411,196 3,437,281 3,234,053 1,820,420 65% Expenditures Personnel 1,661,801 181,885 1,162,090 1,048,326 1,637 498,074 70% Supplies 337,565 26,655 253,790 193,835 7,084 76,692 77% Services 2,864,557 235,672 1,817,476 2,093,476 503,738 543,343 81% Debt Service - - - - - - 0% Capital - - - 0% Transfers Out 784,061 - 830,239 259,200 46,178 106% Total Expenditures 5,647,984 444,213 4,063,595 3,594,838 512,458 1 1,071,931 81% Net (390,283) (33,016) (626,313) (360,784) (512,458)1 748,489 Cash Balance 569,055 828,516 Staffing Full Time 28.10 26.10 27.10 Part-Time /Season al/Tem porary 7.00 7.00 7.00 Total 35.10 33.10 34.10 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Fuel costs are the main reason Supplies are running about ten percent higher than projected. Although the newer trash truck are more fuel efficient, more loads are now taken to Prairie View Landfill instead of Green Tech. Year to date Service Expenses of $1,817,476 are 63% of the annual budget of $2,864,557. The $500K in encumbrances for landfill tipping and recycling fees push the percentage to 81 %. These encumbrances will be fully used by year end. Explain Significant Spending on Capital Projects Below: 78 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Capital Fund /Department Number 611 Month I August Date Updated 1 9/5/2013 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% 210 Grants /Intergovernmental 133% - - Charges for Services - - - Interest Earnings 200 47 265 Bond Proceeds - - - Donations - 0% Other Income - - - Transfers In 784,061 215,510 - 830,239 Total Revenue 784,261 47 830,504 Expenditures - 0% 218.916 33.750 Personnel - - - Supplies Services - - - Debt Service 734,061 79,617 593,128 Capital 230,000 19,000 19,000 Transfers Out - - - Total Expenditures 964,061 98,617 612,128 Net (179,800) (98,570) 218,376 Cash Balance 218,484 Staffing Full Time - Part-Time /Season al/Tem porary Total 5 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: Debt Service payments increased in 2013 due to four new trucks, additional containers, and tag readers lease- purchased late in 2012. rncanr apenaing on t apnai rrojecrs neiow: 79 Form 3 0% 0% 0% 0% 0% 210 (65) 133% - - 0% 0% 0% 259,200 46,178 106% 259,410 46,243 106% - 0% 0% - 0% 215,510 - 140,933 81% 3,406 33,750 177,250 23% - - - 0% 218.916 33.750 1 318.183 1 67% 5 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: Debt Service payments increased in 2013 due to four new trucks, additional containers, and tag readers lease- purchased late in 2012. rncanr apenaing on t apnai rrojecrs neiow: 79 Form 3 80 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Operations IMonth I August Fund /Department Number 620 1 Date Updated 9.11.13 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 14,526,748 1,684,354 9,794,047 10,305,118 4,732,701 67% Interest Earnings 9,000 436 4,152 6,858 4,848 46% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 135,500 3,407 91,700 143,023 43,800 68% Transfers In 16,500 941 9,810 52,956 6,690 59% Total Revenue 14,687,748 1,689,138 9,899,709 10,507,955 4,788,039 67% Expenditures Personnel 4,434,851 460,502 2,853,801 2,805,134 2,705 1,578,345 64% Supplies 1,107,134 51,785 583,563 539,510 65,430 458,141 59% Services 5,037,006 351,005 2,625,499 2,604,424 259,111 2,152,396 57% Debt Service 58,732 4,304 37,021 42,189 - 21,711 63% Capital - - - - - 0% Transfers Out 4,158,224 316,895 2,692,140 2,926,901 - 1,466,084 65% Total Expenditures 14,795,947 1,184,491 8,792,024 8,918,158 327,246 5,676,677 62% Net (108,199) 504,647 1,107,685 1,589,797 (327,246) (888,638) Cash Balance 2,517,615 2,737,274 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: Current year to date service revenue is significantly less compared to same time period in 2012. General increase in metered sales to customers, including irrigation, in 2012 was abnornal and was a result of the drought weather conditions we experienced. Other income in 2012 was greater due to an exceptional refund received from the Indiana Department of Revenue. The refund was attributable to a tax status change for fire protection sales. Supplies category rose because of repair part purchases and for supplies that no longer qualify as capital. Decrease in transfer out expenditures is caused by an accounting change of administrative allocations. Explain Significant Spending on Capital Projects Below: 80 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Capital Fund /Department Number 622 Month I August Date Updated 1 9.11.13 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 14,000 871 10,501 4,660 3,499 75% Bond Proceeds - - - 638,359 - 0% Donations - 0% Other Income - 0% Transfers In - - - 468,599 0% Total Revenue 14,000 871 10,501 1,111,618 3,499 75% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 26,050 20,050 30,750 6,000 100% Debt Service - - - - - 0% Capital 1,190,742 236,762 455,689 865,397 159,908 575,145 52% Transfers Out - - - - - - 0% Total Expenditures 1,216,792 236,762 475,739 896,147 165,908 1 575,145 1 53% Net (1,202,792) (235,891) (465,238) 215,471 (165,908) (571,646) Cash Balance 3,680,079 1,618,434 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam mevenue, r-xpenaicure ano atarrmg %,nangesivanances aeiow: Prior year to date revenue is reflective of bond proceeds received from the 2012 Revenue Bonds for previously purchased water meters. Also, the 2012 transfers in is a combination of pay as you go capital transfers and surplus monies transferred in from the operating fund. Encumbrance commitment is for vehicle purchases and the North Pumping Station Roof Project. rxpiam oignrncam openaing on t apnai rrojects neiow: Current YTD: Vehicle- $22,435 Ireland Rd Tank Imr Ewing Main Ext. Project- $234,282 81 Form 3 82 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Capital JMonth I August Fund /Department Number 623 1 Date Updated 9.11.13 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 18,000 1,006 13,495 4,135 4,505 75% Bond Proceeds - 8,345,333 - 0% Donations - - - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 18,000 1,006 13,495 8,349,468 4,505 75% Expenditures Personnel - - - - - - 0% Supplies 2,022,863 649,435 1,245,043 777,818 2 100% Services 189,685 345,231 189,687 (2) 100% Debt Service - - 0% Capital 3,353,655 12,825 897,545 860,272 2,141,108 315,002 91% Transfers Out - - - 577,286 - - 0% Total Expenditures 5,566,203 662,260 2,142,588 1,782,789 3,108,613 1 315,002 1 94% Net (5,548,203) (661,254) (2,129,093) 6,566,679 (3,108,613) (310,497) Cash Balance 3,673,743 6,713,494 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Prior year revenue reflects issuance of Water Works Revenue Bonds of 2012 . Pay out costs for issuance totaled $345,231. Approved use of bond proceeds included 100% funding of the required debt service reserve, $577,286. Supplies expended year to date are water meters that were purchased for the meter exchange program. Encumbrance commitment is for the Pinhook Water Treatment Plant Efficiency Improvement Project. Cost of this construction project in total is $3,260,428. Explain Significant Spending on Capital Projects Below: YTD Spent: PinhookWTP Project- $468,886 Water Meters- $1,245,043 Vactor Truck- $361,047 Other- $67,612 82 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Customer Deposit Fund /Department Number 624 Month I August Date Updated 1 9.12.13 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% 5,304 Grants /Intergovernmental 59% - - Charges for Services - - - Interest Earnings 6,100 321 3,589 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,100 321 3,589 Expenditures 371 91% 5,304 Personnel - - - Supplies 2.140 Services Debt Service Capital - - - Transfers Out 4,000 321 3,629 Total Expenditures 4,000 321 3,629 Net 2,100 - (40) Cash Balance 1,449,460 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: 1,398.998 83 Form 3 0% 0% 0% 0% 0% 5,304 2,511 59% - - 0% 0% 0% 0% 5,304 2,511 59% - - 0% 0% 0% 0% 0% 5,304 371 91% 5,304 371 91% 2.140 1,398.998 83 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Sinking Fund /Department Number 625 Month I August Date Updated 1 9.12.13 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 5,000 174 1,038 2,964 3,962 21% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 2,103,381 170,953 1,367,624 1,082,782 735,757 65% Total Revenue 2,108,381 171,127 1,368,662 1,085,746 739,719 65% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 2,103,381 350 410,000 351,104 1,693,381 19% Capital - - - - - 0% Transfers Out 5,000 174 1,038 2,964 3,962 21% Total Expenditures 2,108,381 524 411,038 354,068 1,697,343 19% Net 170,603 957,624 731,678 (957,624) Cash Balance 962,260 741,072 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 revenue is greater mostly because of the 2012 Revenue Bonds debt. This debt and the refunding of the 2002 Revenue Bonds in November last year contribute to the expenditure elevation in the 2013 Debt Service. rncanr apenaing on t apnai r-rojecrs neiow: 84 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Reserve Fund /Department Number 626 Month I August Date Updated 1 9.12.13 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% 1,866 Grants /Intergovernmental 61% - - Charges for Services - - - Interest Earnings 5,700 322 3,459 Bond Proceeds - - - Donations - - - Other Income 0% Transfers In 307,809 17,463 179,372 Total Revenue 313,509 17,785 182,831 Expenditures 0% Personnel - - - Supplies 782.342 130.678 Services Debt Service Capital Transfers Out Total Expenditures - - - Net 313,509 17,785 182,831 Cash Balance 1,494,519 Staffing Full Time - Part-Time /Season al/Tem porary Total 1,208.745 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Prior year to date transfer in revenue is significantly higher because of proceeds received from the 2012 Revenue Bonds to satisfy the reserve requirement. rncanr apenaing on t apnai r-rojecrs neiow: 85 Form 3 0% 0% 0% 0% 0% 1,866 2,241 61% - - 0% - 0% 0% 780,476 128,437 58% 782,342 130,678 58% - - 0% 0% 0% 0% 0% 0% 0% 782.342 130.678 1,208.745 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Prior year to date transfer in revenue is significantly higher because of proceeds received from the 2012 Revenue Bonds to satisfy the reserve requirement. rncanr apenaing on t apnai r-rojecrs neiow: 85 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Reserve Operations & Maintenance Fund /Department Number 629 Month I August Date Updated 1 9.12.13 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 7,500 447 5,143 7,520 2,357 69% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 45,301 - 45,301 121,426 - 100% Total Revenue 52,801 447 50,444 128,946 2,357 96% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,500 447 5,143 7,520 2,357 69% Total Expenditures 7,500 447 5,143 7,520 2,357 69% Net 45,301 0 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 i,nangesivanances aeiow: Current year to date transfer in revenue is for the purpose of satisfying the 16.7% O& M Reserve Requirement for 2013. rncanr apenaing on t apnai r-rojecrs neiow: 86 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Repair Insurance Fund /Department Number 640 Month I August 2013 Date Updated 1 9/20/2013 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 182,449 67% Grants /Intergovernmental - - - Charges for Services 548,000 46,842 365,551 Interest Earnings 1,200 280 3,060 Bond Proceeds - - - Donations 40,739 65% Other Income 1,641 90% 4,090 Transfers In - - - Total Revenue 549,200 47,122 368,611 Expenditures 0% Personnel 117,515 12,627 76,776 Supplies 16,771 1,561 14,359 Services 393,083 19,767 144,705 Debt Service 28,475 14,218 Capital - - - Transfers Out - - - Total Expenditures 555,844 33,955 250,058 Net (6,644) 13,167 118,553 Cash Balance 1,280,628 Staffing Full Time 1.30 1.30 1.30 Part-Time /Season al/Tem porary - - - Total 1.30 1.30 1.30 362,254 3.754 47,435 20,593 122,325 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: 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. rncanr apenaing on t apnai rrojecrs neiow: 87 Form 3 0% 0% 0% 0% 182,449 67% (1,860) 255% 0% 0% 0% 0% 180,589 67% 40,739 65% 771 1,641 90% 4,090 244,289 38% 14,257 50% - - 0% 0% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: 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. rncanr apenaing on t apnai rrojecrs neiow: 87 Form 3 88 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Operations IMonth I August Fund /Department Number 641 1 Date Updated 9/9/2013 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 33,083,547 2,803,741 20,940,186 20,783,584 12,143,361 63% Interest Earnings 12,000 1,200 11,053 12,044 947 92% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 18,000 15,520 44,482 65,289 (26,482) 247% Transfers In 18,000 1,430 12,367 71,520 5,633 69% Total Revenue 33,131,547 2,821,890 21,008,087 20,932,436 12,123,460 63% Expenditures Personnel 6,751,188 679,378 4,326,439 3,770,552 2,777 2,421,972 64% Supplies 2,155,362 130,731 1,075,090 1,066,197 516,946 563,326 74% Services 12,719,733 821,531 6,904,406 6,703,432 1,819,887 3,995,439 69% Debt Service 314,896 110 241,861 83,333 - 73,035 77% Capital - - - - - 0% Transfers Out 13,377,561 774,514 6,569,423 7,047,041 - 6,808,138 49% Total Expenditures 35,318,740 2,406,264 19,117,218 18,670,554 2,339,611 13,861,911 61% Net (2,187,193) 415,625 1,890,869 2,261,882 (2,339,611) (1,738,452) Cash Balance 6,149,595 4,783,156 Staffing Full Time 96.80 93.80 93.80 Part-Time /Season al/Tem porary 13.28 8.58 8.58 Total 110.08 102.38 102.38 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The impact on revenue levels due to the closing of New Energy continues to affect this fund. Transfers out for capital spending won't be needed until later in the year. Staff at the Wastewater Plant has decreased by two bargaining FTE positions. Realignment of work schedules will eliminate the need to replace them. Explain Significant Spending on Capital Projects Below: Capital spending for Sewage Works is in Fund 642. 88 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Capital Fund /Department Number 642 Month I August Date Updated 1 9/3/2013 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% 35,457 Grants /Intergovernmental 35% - - Charges for Services - - - Interest Earnings 60,000 1,564 21,048 Bond Proceeds - - - Donations - - - Other Income - 148,094 148,094 Transfers In 4,500,000 - - Total Revenue 4,560,000 149,658 169,142 Expenditures - 0% 3,193,045 6,762,717 Personnel - - - Supplies - - - Services 335,200 44,342 124,157 Debt Service - - - Capital 11,164,371 291,271 2,238,150 Transfers Out - - - Total Expenditures 11,499,571 335,613 2,362,307 Net (6,939,571) (185,955) (2,193,165) Cash Balance 6,669,943 Staffing Full Time - Part-Time /Season al/Tem porary Total 8,581 r xpiam aigmricam rtevenue, r= xpenanure ano atarrmg -nangesivariances aeiow: The $148,094 in Other Income was an insurance reimbursement received for a 2007 Sterling Street Sweeper. 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 $79K, Manhole rehab $258K, and trenching safety equipment at Sewers $16K. 89 Form 3 0% 0% 0% 0% 0% 35,457 38,952 35% - - 0% 0% - (148,094) 0% 1,914,632 4,500,000 0% 1,950,089 4,390,858 4% - - 0% 0% 211,043 100% - - 0% 3,193,045 6,551,673 2,374,547 79% - - - 0% 3,193,045 6,762,717 2,374,547 79% 1.242.9561 (6.762.71711 2.016.311 8,581 r xpiam aigmricam rtevenue, r= xpenanure ano atarrmg -nangesivariances aeiow: The $148,094 in Other Income was an insurance reimbursement received for a 2007 Sterling Street Sweeper. 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 $79K, Manhole rehab $258K, and trenching safety equipment at Sewers $16K. 89 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Reserve Operations & Maint. Fund /Department Number 643 Month I August Date Updated 1 9/3/2013 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% 12,017 Grants /Intergovernmental 45% - - Charges for Services - - - Interest Earnings 18,000 732 8,145 Bond Proceeds - - - Donations - 0% Other Income - 0% - Transfers In 109,098 - 200,296 Total Revenue 127,098 732 208,441 Expenditures 9,855 45% 71,520 Personnel - - - Supplies 59.5031 1 191.1981 Services Debt Service Capital - - - Transfers Out 18,000 732 8,145 Total Expenditures 18,000 732 8,145 Net 109,098 - 200,296 Cash Balance 3,292,600 Staffing Full Time - Part-Time /Season al/Tem porary Total aigmricanr Kevenue, r-xpenonure ano ararring ,- nangesivanances aeiow: transferred in from Fund 641 was to bring O &M reserve account balance equal to two months budgeted O &M expense. rncanr apenaing on t apnai r-rojecrs neiow: 90 Form 3 0% 0% 0% 0% 0% 12,017 9,855 45% - - 0% 0% 0% - 91,198 184% 12,017 81,343 164% - 0% 0% 0% 0% - 0% 71,520 9,855 45% 71,520 9,855 45% 59.5031 1 191.1981 aigmricanr Kevenue, r-xpenonure ano ararring ,- nangesivanances aeiow: transferred in from Fund 641 was to bring O &M reserve account balance equal to two months budgeted O &M expense. rncanr apenaing on t apnai r-rojecrs neiow: 90 Form 3 91 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2004/2006 jMonth I August Fund /Department Number 645 Date Updated 8/30/2013 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 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 fully spent. The $12.43 cash balance in the fund needs to be closed out. Explain Significant Spending on Capital Projects Below: 91 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2007 Fund /Department Number 647 Month I August Date Updated 1 8/30/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - - Interest Earnings 1 37 Bond Proceeds - - Donations 0% Other Income - Transfers In - - Total Revenue 1 37 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) 1 (13,579) Cash Balance 5,462 Staffing 0% Full Time - Part-Time /Season al/Tem porary 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: 178 178 6,715 38,271 a 92 Form 3 0% 0% 0% 0% 0% (37) 0% - 0% 0% 0% 0% 37 0% - 0% - - 0% 5,401 1 100% - - 0% 0% 5.401 1 100% 92 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Sinking Fund /Department Number 649 Month I August Date Updated 1 9/3/2013 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% 9,027 Grants /Intergovernmental 68% - - Charges for Services - - - Interest Earnings 8,500 752 5,787 Bond Proceeds - - - Donations - - 0% Other Income - - - Transfers In 8,226,256 774,514 6,355,031 Total Revenue 8,234,756 775,266 6,360,819 Expenditures - 0% 1,783,538 Personnel - - - Supplies 3,709,161 (5,266,791) Services - - - Debt Service 9,804,044 300 2,663,315 Capital - - - Transfers Out - - - Total Expenditures 9,804,044 300 2,663,315 Net (1,569,288) 774,966 3,697,503 Cash Balance 4,533,549 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,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: 93 Form 3 0% 0% 0% 0% 0% 9,027 2,713 68% - - 0% 0% 0% 5,483,671 1,871,225 77% 5,492,699 1,873,937 77% - - 0% 0% 0% 1,783,538 7,140,729 27% - - 0% - - 0% 1,783,538 7,140,729 27% 3,709,161 (5,266,791) 4,401.218 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,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: 93 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Clay Sewage Fund /Department Number 650 Month I August Date Updated 1 8/30/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - Interest Earnings 2 Bond Proceeds - Donations 0% Other Income - Transfers In - Total Revenue 2 Expenditures Personnel - Supplies 0% Services 2 Debt Service - Capital - - Transfers Out 698 698 Total Expenditures 698 698 0% Net (698) (696) Cash Balance Staffing 0% Full Time (698). Part-Time /Season al/Tem porary Total 0% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Fund has been dormant for a number of years. Cash balance was transferred to Fund 641 to fully close this fund. rncanr apenaing on t apnai r-rojecrs neiow: 94 Form 3 0% 0% 0% 0% 0% 3 (2) 0% - - 0% 0% 0% 0% 3 2 0% - - 0% 0% 0% 0% 0% (698). 0% (698) 0% 3 1 696 696 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Fund has been dormant for a number of years. Cash balance was transferred to Fund 641 to fully close this fund. rncanr apenaing on t apnai r-rojecrs neiow: 94 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Bond 2007B Fund /Department Number 651 Month I August Date Updated 1 8/30/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services (66) - - Interest Earnings - 1 66 Bond Proceeds - - Donations 0% Other Income 0% Transfers In 66 - - Total Revenue - 1 66 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) 1 (35,918) Cash Balance 3,640 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: 95 Form 3 0% 0% 0% 0% 0% 530 (66) 0% - - 0% 0% 0% 0% 530 66 0% - - 0% - - 0% 32,874 0 100% - - 0% 152,309 3,528 90% - - 0% 185,183 3,529 91% 1R4 _RS31 IA 59d1 95 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Debt Service Reserve Fund /Department Number 653 Month I August Date Updated 1 9/3/2013 Current Current Current Prior 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% 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 1 100% Services - - Debt Service 2,434,564 2,434,563 Capital - - Transfers Out 3,524 3,524 Total Expenditures 2,438,088 2,438,087 Net (632,774) (2,423,992) Cash Balance 7,286,825 Staffing Full Time - Part-Time /Season al/Tem porary Total 8,072.932 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. rncanr apenaing on t apnai r-rojecrs neiow: 96 Form 3 0% 0% 0% 0% 0% 30,124 60,000 0% - - 0% 0% 0% 298,737 1,731,218 1 % 328,862 1,791,218 1% - - 0% 0% 0% 1 100% - 0% 0 100% - 1 100% 328.862 1.791.218 8,072.932 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. rncanr apenaing on t apnai r-rojecrs neiow: 96 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2010 Fund /Department Number 658 Month I August Date Updated 1 9/3/2013 Current Current Current Prior Property Taxes 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 3 209 4,114 (209) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3 209 4,114 209 0% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 112,089 99,796 305,946 11,148 1,145 99% Debt Service - - 12,009 - - 0% Capital 1,537,542 0% Transfers Out - 0% Total Expenditures 112,089 - 99,796 1,855,496 11,148 1,145 99% Net (112,089) 3 (99,587) (1,851,382) (11,148) (1,354) Cash Balance 12,616 198,761 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: 97 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2011 Fund /Department Number 659 Month I August Date Updated 1 9/3/2013 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% Grants /Intergovernmental 39% - Charges for Services - - - Interest Earnings 60,000 1,917 23,550 Bond Proceeds - - - Donations - 0% Other Income - 0% 23,268 Transfers In - - - Total Revenue 60,000 1,917 23,550 Expenditures - 0% Personnel - - - Supplies - - Services 425,228 234,675 Debt Service - - - Capital 10,271,492 121,611 1,447,558 Transfers Out - - - Total Expenditures 10,696,720 121,611 1,682,233 Net (10,636,720) (119,694) (1,658,683) Cash Balance 8,544,679 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: 75,017 7 69 371 3,526,707 3,527,146 3,452,129 6,552.813 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 $152K, East Bank Sewer Sep, Phase 4 $145K, and Southwood Sewer Sep $143K. 98 Form 3 0% 0% 0% 0% 0% 36,450 39% - 0% 0% 0% 0% 36,450 39% - 0% - - 0% 23,268 167,285 61% - - 0% 6,027,001 2,796,933 73% - - 0% 98 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2012 Fund /Department Number 661 Month I August Date Updated 1 9/3/2013 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 4,885 47,004 12,996 78% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 4,885 47,004 12,996 78% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 104,981 104,981 0 100% Debt Service - - - - - 0% Capital 19,055,019 702,522 2,173,906 3,006,654 13,874,459 27% Transfers Out - - - - - 0% Total Expenditures 19,160,000 702,522 2,278,887 3,006,654T 13,874,459 28% Net (19,100,000) (697,637) (2,231,883) (3,006,654) (13,861,463) Cash Balance 21,015,005 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: Bond closed in late December 2012. Explain Significant Spending on Capital Projects Below: Year to date: East Bank Sewer Separation Phase 4 $700K, Diamond Ave. Phase III Sewer Sep. $771 K. 99 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2013 Fund /Department Number 663 Month I August Date Updated 1 9/3/2013 Current Current Current Prior 0% 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 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 i,nangesivanances aeiow: No activity yet. Bond should close in late November or December, 2013. rncanr apenaing on t apnai r-rojecrs neiow: 100 Form 3 101 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 2013A Cost of Issuance Fund IMonth I August Fund /Department Number 664 Date Updated 9/3/2013 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 1 3 (3) 0% Bond Proceeds - 85,740 (85,740) 0% Donations - 0% Other Income 0% Transfers In - - 0% Total Revenue 1 85,743 85,743 0% Expenditures Personnel - - 0% Supplies 0% Services - - 0% Debt Service 81,065 81,064 1 100% Capital - - - 0% Transfers Out - - 0% Total Expenditures 81,065 - 81,064 1 100% Net (81,065) 1 4,679 (85,744) Cash Balance 4,679 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: 101 Form 3 102 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Century Center IMonth I August Fund /Department Number 670 1 Date Updated 9/23/2013 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 1,313,436 1,313,436 100% Grants /Intergovernmental - - - 0% Charges for Services 1,476,332 123,843 908,816 773,731 567,516 62% Interest Earnings 360 - 228 181 132 63% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 145,578 1,194 51,594 65,590 93,984 35% Transfers In - - - - - 0% Total Revenue 2,935,706 125,037 2,274,074 2,152,938 661,632 77% Expenditures Personnel 2,006,397 324,712 1,187,454 990,618 818,943 59% Supplies 237,415 61,481 82,666 35,916 154,749 35% Services 973,347 83,882 656,544 572,910 316,803 67% Debt Service 1,300 305 3,864 3,372 (2,564) 297% Capital 329,000 - - - 329,000 0% Transfers Out - - - 1,344,057 - 0% Total Expenditures 3,547,459 470,380 1,930,528 2,946,873 1,616,931 54% Net (611,753) (345,343) 343,546 (793,935) (955,299) Cash Balance 1,282,680 1,156,146 Staffing Full Time 24.00 - Part-Time /Season al/Tem porary 6.00 Total 30.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: SMG assumed 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: 102 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Century Center Capital Fund /Department Number 671 Month I August Date Updated 1 9/23/2013 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 100,000 100,000 100,000 100% Charges for Services - - - - 0% Interest Earnings 500 52 187 280 313 37% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 575,000 575,000 575,000 1,344,057 - 100% Total Revenue 675,500 575,052 675,187 1,444,337 313 100% Expenditures Personnel - - - - - 0% Supplies 134,397 134,397 0% Services 11,000 11,000 0% Debt Service - - - 0% Capital 101,373 155,825 101,373 0% Transfers Out - - - 0% Total Expenditures 246,770 - - 155,825 246,770 0% Net 428,730 575,052 675,187 1,288,512 (246,457) Cash Balance 1,950,065 1,288,512 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances oeiow: The Century Center Capital fund receives an annual transfer of PSDA tax money in the amount of $100,000 per year. The fund received a capital contribution of $575,000 from SMG on August 13, 2013. A total of $246,770 for food and beverage items and kitchen repairs was appropriated on August 26, 3013. Explain Significant Spending on Capital Projects Below: $246,770 appropriated for food and beverage operations items at the request of SMG 103 Form 3 104 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Central Services IMonth I August Fund /Department Number 222 1 Date Updated 9/12/2013 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 7,891,203 576,235 4,851,662 4,591,898 3,039,541 61% Interest Earnings 1,500 193 2,538 3,561 (1,038) 169% Bond Proceeds - 0% Donations - 18,750 0% Other Income 30,000 5,266 96,770 24,322 (66,770) 323% Transfers In - - - - - 0% Total Revenue 7,922,703 581,693 4,950,970 4,638,531 2,971,733 62% Expenditures Personnel 2,813,983 274,312 1,724,850 1,668,648 1,089,133 61% Supplies 230,305 (3,511) 109,767 96,196 69,821 50,716 78% Services 4,674,822 351,635 3,055,818 2,729,225 1,542,023 76,981 98% Debt Service 3700 6,322 1,414 4,661 5,171 1,624 37 99% Capital 253,997 14,749 39,566 117,418 30,604 183,827 28% Transfers Out - - 0% Total Expenditures 7,979,429 638,598 4,934,663 4,616,657 1,644,072 1,400,694 82% Net (56,726) (56,905) 16,307 21,873 (1,644,072)1 1,571,039 Cash Balance 1,087,963 1,660,987 Staffing Full Time 44.00 43.00 41.00 Part-Time /Season al/Tem porary 1.00 - - Total 45.00 43.00 41.00 Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: Supplies -- allocation for Printshop increases from $27 to $149. Accts 23 -12 & 23 -98 are not budgeted, tool acct 23 -20 was used for a capital purchase from 2013 that monies will have to be transferred midyear. Natural Gas utilities were higher CY 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: 104 Form 3 105 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Liability Insurance IMonth I August Fund /Department Number 226 1 Date Updated 9/10/2013 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 2,988,576 249,048 1,992,384 1,946,592 996,192 67% Interest Earnings 26,000 1,211 13,848 17,947 12,152 53% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 18,500 1,564 1,859 14,507 16,641 10% Transfers In - - - - - 0% Total Revenue 3,033,076 251,823 2,008,091 1,979,046 1,024,985 66% Expenditures Personnel (1x) 179,100 18,927 112,238 113,468 66,862 63% Supplies (2x) 22,356 2,195 11,894 11,316 682 9,781 56% Services (3x except Debt Svc) 2,689,771 248,917 1,833,772 1,561,986 1,305 854,694 68% Debt Service (37.11 & 37.12) - - - - - - 0% Capital (4x) 24,700 706 23,994 706 97% Transfers Out 5x - - - - - - 0% Total Expenditures 2,915,927 270,745 1,981,898 1,686,769 1,987 932,043 68% Net 117,149 (18,922) 26,193 292,277 (1,987)1 92,943 Cash Balance 5,271,605 4,743,656 Staffing Full Time 3.00 3.00 3.00 Part-Time /Season al/Tem porary - - - Total 3.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The larges component of the services category is for liability and property claims paid which are 67% of the 2013 budget at August 31, 2013 due to the settlement of some large claims. The City Legal Department evaluates claims and determines the proper amounts to be paid out. 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 62% of the budget at August 31, 2013. Explain Significant Spending on Capital Projects Below: 2013 budgeted capital is for computeres and a new vehicle. 105 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Take Home Vehicle Police Fund /Department Number 278 Month I August Date Updated 1 9/10/2013 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% 1,416 Grants /Intergovernmental 53% - - Charges for Services - - - Interest Earnings 2,000 96 1,064 Bond Proceeds - - - Donations - - - Other Income 127,400 14,100 85,193 Transfers In - - - Total Revenue 129,400 14,196 86,257 Expenditures 0% 72,826 Personnel - - - Supplies 63,700 3,143 63,700 Services 40,000 - Debt Service - Capital Transfers Out - - Total Expenditures 103,700 - 63,700 Net 25,700 14,196 22,557 Cash Balance 414,362 Staffing Full Time - Part-Time /Season al/Tem porary Total 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 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 were 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: 106 Form 3 0% 0% 0% 0% 0% 1,416 936 53% - - 0% - - 0% 87,712 42,207 67% - - 0% 89,129 43,143 67% - - 0% 65,000 - 100% 7,826 40,000 0% - - 0% 0% 0% 72,826 40,000 61% 16,302 3,143 55.748 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 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 were 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: 106 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Self- Funded Employee Benefits Fund /Department Number 711 Month I August Date Updated 1 9/17/2013 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 11,937,800 992,715 7,995,847 7,431,326 3,941,953 67% Interest Earnings 40,600 1,689 19,264 33,626 21,336 47% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 210,500 210,498 86 2 100% Transfers In - - - - - 0% Total Revenue 12,188,900 994,404 8,225,608 7,465,037 3,963,292 67% Expenditures Personnel - - - - - - 0% Supplies 24,444 1,567 6,605 8,153 3,344 14,496 41% Services 487,085 32,644 363,519 161,256 293 123,273 75% Insurance 12,837,300 953,106 8,157,252 7,843,758 4,680,048 64% Debt Service - - - - - - 0% Capital - 0% Transfers Out - - - 120,504 - - 0% Total Expenditures 13,348,829 987,317 8,527,375 8,133,671 3,637 4,817,818 64% Cash Balance 7,126,424 8,1 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. Explain Significant Spending on Capital Projects Below: None 107 Form 3 108 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Unemployment Compensation IMonth I August Fund /Department Number 713 1 Date Updated 9/10/2013 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 341,250 15,996 188,399 183,293 152,851 55% Interest Earnings 200 44 325 72 (125) 163% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 341,450 16,040 188,724 183,365 152,726 55% Expenditures Personnel 262,963 4,224 42,193 148,432 220,770 16% Supplies - - - - - 0% Services 4,284 357 2,856 3,792 1,428 67% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 267,247 4,581 45,049 152,224 222,198 17% Net 74,203 11,460 143,674 31,141 (69,471) Cash Balance 216,240 21,732 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 August 31, 2013, claims paid on behalf of former Parks & Recreation department employees were $31,033 or 74% of total claims paid. Due to continuing low claims paid, the rate to departments was reduced to .5% of payroll beginning in July, 2013. Cash reserves are increasing in this fund. Explain Significant Spending on Capital Projects Below: None 108 Form 3 109 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Firefighters Pension IMonth I August Fund /Department Number 701 1 Date Updated 9/23/2013 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 2,616,693 2,517,646 50% Charges for Services - - - - - 0% Interest Earnings 4,987 240 1,876 2,875 3,111 38% Bond Proceeds - - - - - 0% Donations - 0% Other Income 1,723 0% Transfers In - - - - 0% Total Revenue 5,040,279 240 2,519,522 2,621,291 2,520,757 50% Expenditures Personnel 5,894,925 449,796 3,653,365 3,808,179 2,241,560 62% Supplies 200 - - 69 200 0% Services 4,903 157 847 785 4,056 17% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 136 0% Total Expenditures 5,900,028 449,953 3,654,212 3,809,168 2,245,816 62% Net (859,749) (449,713) (1,134,690) (1,187,878) 274,941 Cash Balance 213,175 528,684 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. 109 Form 3 110 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Pension IMonth I August Fund /Department Number 702 1 Date Updated 9/23/2013 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 5,863,697 2,931,849 3,365,810 2,931,848 50% Charges for Services - - - - 0% Interest Earnings 6,000 434 3,644 3,993 2,356 61% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 4,000 1,111 11,857 2,889 28% Transfers In - - - - - 0% Total Revenue 5,873,697 434 2,936,604 3,381,661 2,937,093 50% Expenditures Personnel 6,922,721 545,665 4,337,008 4,416,458 2,585,713 63% Supplies 1,100 - 642 663 458 58% Services 5,312 165 1,231 732 4,081 23% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 704 0% Total Expenditures 6,929,133 545,830 4,338,880 4,418,557 2,590,253 63% N et (1,055,436) (545,396) (1,402,277) (1,036,896) 346,841 Cash Balance 906,349 1,126,969 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: The Police Pension fund receives pension relief distributions from the State of Indiana to reimburse 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. 110 Form 3 Y 111 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF Revenue - Airport JMonth I August Fund /Department Number 324 1 Date Updated 9/11/2013 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 11,200,000 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 4,874 43,964 63,500 40,648 52% Bond Proceeds - - - - - 0% Donations 65,000 - 65,000 - 100% Other Income 2,309,640 9,290 2,329,392 246,644 (19,752) 101% Transfers In 281,000 231 278,618 8,164 2,382 99% Total Revenue 13,940,252 14,395 9,828,529 6,429,993 4,111,723 71% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 5,931,269 36,546 1,094,584 3,390,973 816,049 4,020,636 32% Debt Service 3,476,441 679,063 2,812,121 2,833,043 - 664,320 81% Capital 15,836,882 2,420 3,894,978 7,200,504 347,823 11,594,081 27% Transfers Out - - - - - - 0% Total Expenditures 25,244,592 718,029 7,801,683 13,424,520 1,163,872 1 16,279,037 1 36% Net (11,304,340) (703,634) 2,026,846 (6,994,527) (1,163,872) (12,167,314) Cash Balance 20,248,219 15,020,063 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. 111 Form 3 112 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Tax Incremental Financing TIF) - Downtown JMonth I August Fund /Department Number 420 1 Date Updated 9/11/2013 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 3,650,000 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 3,229 21,350 30,831 12,650 63% Interest Earnings 59,993 4,543 43,221 25,850 16,772 72% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 520,761 22,167 271,843 388,751 248,918 52% Transfers In - 386 4,435 831,837 4,435 0% Total Revenue 4,663,254 30,325 2,244,840 3,387,323 2,418,414 48% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 627,352 39,886 315,620 656,618 188,786 122,946 80% Debt Service 2,880,922 1,240,546 2,680,921 1,444,853 - 200,001 93% Capital 1,793,828 932 41,894 3,616,293 387,361 1,364,573 24% Transfers Out - - - - - - 0% Total Expenditures 5,302,102 1,281,364 3,038,435 5,717,764 576,147 1 1,687,520 1 68% Net (638,848) (1,251,039) (793,595) (2,330,441) (576,147)1 730,894 Cash Balance 2,045,761 2,165,154 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; received funds from debt service reserve account 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. 112 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - West Washington Fund /Department Number 422 Month I August Date Updated 1 9/11/2013 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 440,000 264,690 225,083 175,310 60% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 4,000 124 1,063 3,419 2,937 27% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 444,000 124 265,753 228,502 178,247 60% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 11,496 180 1,858 5,982 711 8,927 22% Debt Service - - - - - - 0% Capital 657,319 96,060 272,224 626,922 68,772 316,323 52% Transfers Out - - - - - - 0% Total Expenditures 668,815 96,240 274,082 632,904 69,483T 325,250 51% Net (224,815) (96,116) (8,329) (404,402) (69,483) (147,003) Cash Balance 443,399 527,441 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 113 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Retail & Leighton Plaza Fund /Department Number 425 Month I August Date Updated 1 9/11/2013 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% 297 Grants /Intergovernmental 44% - - Charges for Services - - - Interest Earnings 500 20 222 Bond Proceeds - - - Donations - - - Other Income 156,405 12,480 109,003 Transfers In - - - Total Revenue 156,905 12,500 109,225 Expenditures - 0% 86,468 Personnel - - - Supplies - - - Services 144,159 4,871 66,372 Debt Service - - - Capital 7,026 Transfers Out - - - Total Expenditures 151,185 4,871 66,372 Net 5,720 7,629 42,853 Cash Balance 138,248 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: Operations under outside contract with CB Richard Ellis so all expenses except capital are shown under Services line, to show consistency with Parking Garages and Blackthorn Golf Course. rncanr apenaing on t apnai r-rojecrs neiow: 114 Form 3 0% 0% 0% 0% 0% 297 278 44% - - 0% - - 0% 82,452 47,402 70% - - 0% 82,749 47,680 70% - - 0% - - 0% 68,718 77,787 46% - - 0% 17,750 7,026 0% - - 0% 86,468 84,813 44% (3,719) (37,133) 95.759 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: Operations under outside contract with CB Richard Ellis so all expenses except capital are shown under Services line, to show consistency with Parking Garages and Blackthorn Golf Course. rncanr apenaing on t apnai r-rojecrs neiow: 114 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Central Medical Service Area Fund /Department Number 426 Month I August Date Updated 1 9/11/2013 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 1,720,000 613,185 876,401 1,106,815 36% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 10,000 835 9,269 12,991 731 93% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,730,000 835 622,454 889,392 1,107,546 36% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 304,171 6,110 93,169 158,926 208,351 2,651 99% Debt Service - - - - - - 0% Capital 4,466,373 122,693 791,721 552,774 1,167,299 2,507,353 44% Transfers Out - - - - - - 0% Total Expenditures 4,770,544 128,803 884,890 711,700 1,375,650T 2,510,004 47% Net (3,040,544) (127,968) (262,436) 177,692 (1,375,650) (1,402,458) Cash Balance 3,596,664 3,677,373 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 115 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Development Fund /Department Number 429 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 820,000 431,979 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 388,021 53% Property Taxes 820,000 431,979 Local Income Taxes - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 3,000 583 5,761 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 823,000 583 437,740 Expenditures - 0% Personnel - - - Supplies - - Services 80,105 33,901 Debt Service - - Capital 2,308,890 2°/ Transfers Out - - Total Expenditures 2,388,995 - 33,901 Net (1,565,995) 583 403,839 Cash Balance 2,623,462 Staffing Full Time - Part-Time /Season al/Tem porary Total 1 693,352 388,021 53% - - 0% 0% 0% 0% 3,538 (2,761) 192% - 0% 0% 0% - 0% 696,890 385,260 53% - - 0% - - - 0% 26,633 19,300 26,904 66% - - - 0% 2,308,890 0% 0% 26.633 19.300 2.335.794 2°/ 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: 116 Form 3 117 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #1 JMonth I August Fund /Department Number 430 1 Date Updated 9/11/2013 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 1,820,000 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 1,267 13,446 14,809 6,554 67% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - - 1,401,397 - 0% Total Revenue 1,840,000 1,267 1,394,983 2,753,523 445,017 76% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 726,819 37,922 385,125 699,592 310,469 31,225 96% Debt Service - - - - - - 0% Capital 5,396,066 688,872 1,747,860 1,042,029 2,479,712 1,168,494 78% Transfers Out - - - - - - 0% Total Expenditures 6,122,885 726,794 2,132,985 1,741,621 2,790,181 1 1,199,719 1 80% Net (4,282,885) (725,527) (738,002) 1,011,902 (2,790,181) (754,702) Cash Balance 4,656,776 4,762,753 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. 117 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 August Date Updated 1 9/11/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual 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: 118 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) 118 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #3 Fund /Department Number 432 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 1,331,000 659,735 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 671,265 50% Property Taxes 1,331,000 659,735 Local Income Taxes - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 15,000 1,296 13,791 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 1,346,000 1,296 673,526 Expenditures 0% Personnel - - - Supplies - - Services 1,268 1,157 Debt Service 500,000 488,848 Capital - - Transfers Out - - Total Expenditures 501,268 - 490,005 561.439 Net 844,732 1,296 183,521 Cash Balance 6,312,241 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 (which would have been received in 2012). rncam apenaing on t apnai r-rojecrs neiow: 119 Form 3 671,265 50% - 0% 0% 0% 0% 21,613 1,209 92% - - 0% 0% 0% 0% 21,613 672,474 50% - - 0% 0% - 111 91% 149,809 11,152 98% - - 0% - - 0% 149,809 11,263 98% 128,196) 661,211 561.439 119 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Douglas Road Fund /Department Number 435 Month I August Date Updated 1 9/11/2013 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 320,000 164,168 264,862 155,832 51% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 1,000 51 321 513 679 32% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 321,000 51 164,489 265,375 156,511 51% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 4,782 - 257 14,723 4,500 25 99% Debt Service 190,461 95,230 190,461 290,460 - - 100% Capital 259,539 - - - 259,539 0% Transfers Out - - - - - 0% Total Expenditures 454,782 95,230 190,718 305,183 4,500T 259,564 43% Net (133,782) (95,179) (26,229) (39,808) (4,500)1 (103,053) Cash Balance 134,697 153,465 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r- xpenanure ano starring i,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 Mishawaka ($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. 120 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Residential Fund /Department Number 436 Month I August Date Updated 1 9/11/2013 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 2,450,000 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 10,000 718 6,869 7,120 3,131 69% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 2,460,000 718 1,346,897 1,259,395 1,113,103 55% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 1,730 1,370 1,137 360 79% Debt Service 3,228,227 3,021,162 308,450 207,065 94% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 3,229,957 3,022,532 309,587 207,425 94% Net (769,957) 718 (1,675,635) 949,808 905,678 Cash Balance 1,825,676 2,824,110 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: 121 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment General Fund /Department Number 433 Month I August Date Updated 1 9/11/2013 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% 129 Grants /Intergovernmental 53% - - Charges for Services - - - Interest Earnings 150 7 80 Bond Proceeds - - - Donations - - 0% Other Income 0% 3,033 2,661 Transfers In - - - Total Revenue 150 7 80 Expenditures 0% 3,033 2,661 Personnel - - - Supplies - - - Services 6,787 3,272 4,126 Debt Service - - - Capital Transfers Out - - - Total Expenditures 6,787 3,272 4,126 Net (6,637) (3,265) (4,046) Cash Balance 27,397 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmncan[ Kevenue, r-xpenaicure ano acarnng ,- nangesivanances aeiow: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter rncam apenaing on t apnai r-rojecis neiow: 31 122 Form 3 0% 0% 0% 0% 0% 129 70 53% - - 0% 0% 0% 0% 129 70 53% - - 0% - - 0% 3,033 2,661 100% - - 0% 0% - - 0% 3,033 2,661 100% 2.9041 (2.6611 70 31 122 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Certified Technology Park Fund /Department Number 439 Month I August Date Updated 1 9/11/2013 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 Local Income Taxes Other Taxes - - Grants /Intergovernmental 1,446,074 1,446,074 Charges for Services - - Interest Earnings 2,000 504 5,022 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 1,448,074 504 1,451,096 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 1,448,074 504 1,451,096 Cash Balance 2,267,458 Staffing Full Time - Part-Time /Season al/Tem porary Total 81 0% 0% 0% 100% 0% 2,663 (3,022) 251% - 0% 0% 0% - 0% 2,663 3,022 100% - 0% 0% 0% 0% 0% 0% 0% 2fifi3 130991 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: 123 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Airport Urban Enterprise Zone Fund /Department Number 454 Month I August Date Updated 1 9/11/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 1,000 84 959 Bond Proceeds - - - Donations 96% Other Income - Transfers In - - - Total Revenue 1,000 84 959 Expenditures Personnel - - - Supplies 0% Services 41 Debt Service - Capital 0% Transfers Out Total Expenditures - - - 0% Net 1,000 84 959 Cash Balance 376,041 Staffing 0% Full Time - Part-Time /Season al/Tem porary Total 0% Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: No significant issues. rncam apenaing on t apnai rrojects neiow: 37,240 0% - 0% 0% 0% - 0% 989 41 96% - - 0% 0% 0% 0% 38,229 41 96% - - 0% 0% 0% 0% 0% 0% 0% 38.229 41 124 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Blackthorn Golf Course Operations Fund /Department Number 619 Month I August Date Updated 1 9/11/2013 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 453,163 73% - Grants /Intergovernmental - - - Charges for Services 1,696,879 252,788 1,243,716 Interest Earnings - - - Bond Proceeds 100% 1,352,329 453,163 Donations - - 0% Other Income - 0% - Transfers In 50,500 - 50,500 Total Revenue 1,747,379 252,788 1,294,216 Expenditures - 0% 1,882,426 Personnel - - - Supplies - - - Services 1,661,128 178,660 1,082,991 Debt Service 326,000 - 207,879 Capital 10,578 1,763 7,053 Transfers Out - - - Total Expenditures 1,997,706 180,423 1,297,923 Net (250,327) 72,365 (3,707) Cash Balance 257,568 Staffing Full Time - Part-Time /Season al/Tem porary Total fl rxpiam aignmcam mevenue, cxpenonure ano ararnng 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 consistency with Parking Garages and Redevelopment Retail. Explain Significant Spending on Capital Projects Below: Equipment payments 125 Form 3 0% 0% 0% 0% 1,352,329 453,163 73% - - 0% 0% 0% 0% 100% 1,352,329 453,163 74% - - 0% - - 0% 1,225,637 578,137 65% 651,500 118,121 64% 5,289 3,525 67% - - 0% 1,882,426 699,783 65% 153n nq7i 12AF_F9nl fl rxpiam aignmcam mevenue, cxpenonure ano ararnng 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 consistency with Parking Garages and Redevelopment Retail. Explain Significant Spending on Capital Projects Below: Equipment payments 125 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Central Development Fund /Department Number 314 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 August Date Updated 1 9/11/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget rxpiam aigmricam Kevenue, r-xpenairure ano ararrmg -nangesivariances oeiow: This is an old debt service fund for a bond which has been paid off and there is no longer any cash in it. Fund can be closed. rncam apenaing on t apnai r-rojecrs neiow: 126 Form 3 0% 0% 0% 0% 0% 0% 0% 0% 3,009 0% - 0% 3,009 0% - 0% 0% 0% 0% - 0% 825,509 0% 825,509 0% R?? snni rxpiam aigmricam Kevenue, r-xpenairure ano ararrmg -nangesivariances oeiow: This is an old debt service fund for a bond which has been paid off and there is no longer any cash in it. Fund can be closed. rncam apenaing on t apnai r-rojecrs neiow: 126 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Airport Taxable Fund /Department Number 315 Month I August Date Updated 1 9/11/2013 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 5,000 231 2,654 4,415 2,346 53% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 5,000 231 2,654 4,415 2,346 53% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 5,000 231 2,654 4,415 2,346 53% Total Expenditures 5,000 231 2,654 4,415 2,346 53% Net - Cash Balance 1,038,904 1,038,904 Staffing Full Time - Part-Time /Season al/Tem porary Total 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: 127 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Debt Service Reserve Fund /Department Number 317 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 0% 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 3,500 112 1,283 1,913 2,217 37% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,500 112 1,283 1,913 2,217 37% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 3,500 112 1,283 1,913 2,217 Cash Balance 503,031 501,190 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,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: 128 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Blackthorn Golf Fund /Department Number 319 Month I August Date Updated 1 9/11/2013 Current Current Current Prior 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% Grants /Intergovernmental 0% Charges for Services - - Interest Earnings 50 464 Bond Proceeds - - Donations 0% Other Income 0% Transfers In - - Total Revenue 50 464 Expenditures 0% Personnel - - Supplies 0% Services 0% Debt Service (414). 100% Capital - - Transfers Out 326,050 326,464 Total Expenditures 326,050 326,464 Net (326,000) (326,000) Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 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. 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. rncanr apenaing on t apnai r-rojecrs neiow: 129 Form 3 0% 0% 0% 0% 0% 3,749 (414) 928% - - 0% 0% 0% 0% 3,749 414 928% - - 0% 0% 0% 0% 0% 3,749 (414). 100% 3,749 1 (414) 100% 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. 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. rncanr apenaing on t apnai r-rojecrs neiow: 129 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Palais Royale Fund /Department Number 328 Month I August Date Updated 1 9/11/2013 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% 6,327 Grants /Intergovernmental 74% - - Charges for Services - - - Interest Earnings 6,000 386 4,435 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,000 386 4,435 Expenditures 1,565 74% 6,327 Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 6,000 386 4,435 Total Expenditures 6,000 386 4,435 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: 130 Form 3 0% 0% 0% 0% 0% 6,327 1,565 74% - - 0% 0% 0% 0% 6,327 1,565 74% - - 0% 0% 0% 0% 0% 6,327 1,565 74% 6,327 1,565 74% 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: 130 Form 3