The URL can be used to link to this page

Home My WebLink About09-2013 Departmental Financial ReportPeriod Ending: Issued By: September 30, 2013 Administration /Finance City of South Bend Monthly Departmental Financial Report Page Contents 2 - 2 Narrative 3 - 8 Summaries 9-30 General Fund 31 -62 Special Revenue Funds 63-75 Debt Service /Capital Project Funds 76-103 Enterprise Funds 104-108 Internal Service Funds 109-110 Trust Funds 111 -130 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff Kathryn Roos South Bend Common Council Controller Mark Neal Deputy City Controller John Murphy City Finance Director Rahman Johnson Financial Specialist Senior Cecil Eastman Department Heads Fiscal Officers Narrative, September 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 September 30, 2013, total revenue was $190,271,253, 63% of estimated revenue. As of September 30, 2012 total revenue received was $198,356,630. 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. In September, the City received the second of two annual distributions from the cigarette tax for the Fire and Police pension funds totaling $5.45 million, $630,000 less than received a year ago. Inter- governmental receipts totaled $7.4 million for September. As of September 30, 2013 total expenditures were $202,189,248 and outstanding encumbrances were 40,618,146, a total of $196,427,515 which represents 66% of the amended expenditure budget, less than the expected level of 75% after nine months' activity. If encumbrances were excluded, expenditures were 54% 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 $206,506,749 as of September 30, 2012. In September the City spent over $1.5 million for capital projects, most notably $1,000,000 for the sewer rehabilitation projects and $513,000 for the Main - Lafayette connector. 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. K City of South Bend Monthly Department Financial Report REVENUE SUMMARY September 30, 2013 City Funds 1,148,035 79,394 723,972 718,919 424,063 63% General Fund 63,932,287 1,046,005 38,052,539 38,779,525 25,879,748 60% Special Revenue 5,257,701 615,637 4,052,918 3,638,124 1,204,783 77% 102 Rainy Day 52,000 2,602 24,564 34,983 27,436 47% 201 Parks & Recreation 12,362,329 360,984 7,677,274 7,968,401 4,685,055 62% 202 Motor Vehicle Highway 8,691,971 631,705 7,681,161 5,399,904 1,010,810 88% 203 Recreation Nonreverting 1,636,943 48,066 872,407 926,940 764,536 53% 209 Studebaker - Oliver Reverting Grants 5,000 327 3,088 4,573 1,912 62% 210 Economic Development State Grants 1,624,187 18,304 219,605 219,658 1,404,582 14% 211 Community & Economic Development Admn. 2,341,808 37,860 1,692,224 1,670,514 649,584 72% 212 Community & Economic Development 8,800,305 834,152 3,592,562 3,320,931 5,207,743 41% 216 Police State Seizures 35,900 9,767 19,076 22,209 16,824 53% 217 Gift, Donation, Bequest 17,011 22 11,458 18,041 5,553 67% 218 Police Curfew Violations 1,025 28 431 360 594 42% 220 Law Enforcement Continuing Education 347,000 22,073 150,380 227,098 196,620 43% 227 Loss Recovery 3,829,857 2,444 3,818,919 18,212 10,938 100% 249 Public Safety LOIT 5,900,386 491,559 4,985,846 5,273,318 914,540 85% 251 Local Roads & Streets 1,061,143 77,178 737,672 757,265 323,471 70% 252 Excess Welfare Distribution 0 0 3 5,406 -3 0% 258 Human Rights Federal Grant 237,250 117,995 183,226 149,185 54,024 77% 271 Eastrace Waterway 100 4 41 87 59 41% 273 Morris PAC / Palais Royale Marketing 8,100 183 4,873 1,944 3,227 60% 280 Police Block Grants 185,300 1 11 677 185,289 0% 281 Economic Develop. Commission - Revenue Bonds 100 8 77 110 23 77% 289 HAZMAT 3,000 5 16,753 11 - 13,753 558% 291 Indiana River Rescue 31,500 2,027 64,510 29,818 - 33,010 205% 292 Police Grants 110,000 0 38,532 97,000 71,468 35% 294 Regional Police Academy 28,500 523 20,272 13,756 8,228 71% 295 COPS MORE Grant 41,600 770 8,618 26,558 32,982 21% 299 Police Federal Drug Enforcement 102,000 74,541 159,253 70,420 - 57,253 156% 404 County Option Income Tax 8,732,872 700,435 6,317,628 7,367,874 2,415,244 72% 408 Economic Development Income Tax 8,732,012 684,023 6,585,217 7,434,451 2,146,795 75% 410 Urban Development Action Grant 70,104 136 3,568 5,334 66,536 5% 655 Project Releaf 431,700 36,669 326,628 324,785 105,072 76% 705 Police K -9 Unit 2,000 1 7 9 1,993 0% Special Revenue Total 65,423,003 4,154,393 45,215,884 41,389,832 20,207,119 69% City Debt Service 313 Football Hall of Fame Debt Service 1,257,789 5,956 781,085 737,793 476,704 62% City Debt Service Total 1,257,789 5,956 781,085 737,793 476,704 62% Capital Project 288 Emergency Medical Services Capital Improv. 2,987,084 293,460 2,232,994 1,810,504 754,090 75% 377 Professional Sports Development 687,801 176 443,016 1,027,605 244,785 64% 401 Coveleski Stadium Capital 500 8 77 296 423 15% 403 Zoo Endowment 2,900 15 140 13,170 2,760 5% 405 Park Nonreverting Capital 203,500 436 18,601 17,669 184,899 9% 406 Cumulative Capital Development 614,325 4,076 310,520 340,588 303,805 51% 407 Cumulative Capital Improvement 434,090 25,003 304,213 282,331 129,877 70% 412 Major Moves Construction 528,662 2,154 300,883 120,220 227,779 57% 416 Morris Performing Arts Center Capital 101,500 130 65,911 62,145 35,589 65% 434 Community Revitalization Enhancement District 651,000 36 455 931 650,545 0% 450 Palais Royale Historic Preservation 16,125 1,563 11,592 10,165 4,533 72% 677 Football Hall of Fame Capital 4,500 206 2,071 118,582 2,429 46% Capital Project Total 6,231,987 327,261 3,690,472 3,804,204 2,541,515 59% Enterprise 600 Consolidated Building Department 1,148,035 79,394 723,972 718,919 424,063 63% 601 Parking Garages 1,058,939 78,735 747,704 726,559 311,235 71% 610 Solid Waste Operations 5,257,701 615,637 4,052,918 3,638,124 1,204,783 77% 611 Solid Waste Capital 784,261 90 830,594 259,438 - 46,333 106% 620 Water Works Operations 14,687,748 1,282,664 11,182,373 11,766,240 3,505,375 76% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY September 30, 2013 r-111 City Funs Enterp 622 Water Works Capital 14,000 1,124 11,626 1,206,549 2,374 83% 623 Water Works Bond Capital 18,000 1,250 14,745 8,372,050 3,255 82% 624 Water Works Customer Deposit 6,100 437 4,026 5,677 2,074 66% 625 Water Works Sinking 2,108,381 171,234 1,539,896 1,225,942 568,485 73% 626 Water Works Bond Reserve 313,509 17,905 200,736 808,056 112,773 64% 629 Water Works Reserve Operations & Maintenance 52,801 614 51,058 129,476 1,743 97% 640 Sewer Repair Insurance 549,200 45,873 414,484 411,858 134,716 75% 641 Sewage Works Operations 33,131,547 2,721,709 23,729,797 23,650,287 9,401,750 72% 642 Sewage Works Capital 4,560,000 22,032 191,173 3,837,807 4,368,827 4% 643 Sewage Works Reserve Operations & Maint. 127,098 995 209,436 12,842 - 82,338 165% 645 Sewer Bond 2004/2006 0 0 0 0 0 0% 647 Sewer Bond 2007 0 2 39 184 -39 0% 649 Sewage Sinking 8,234,756 775,793 7,136,612 6,179,291 1,098,144 87% 650 Clay Sewage 0 0 2 3 -2 0% 651 Sewage Bond 2007B 0 1 67 541 -67 0% 653 Sewage Debt Service Reserve 1,805,314 0 14,096 353,184 1,791,218 1% 658 Sewer Bond 2010 0 4 213 4,188 -213 0% 659 Sewer Bond 2011 60,000 2,594 26,144 79,651 33,856 44% 661 Sewer Bond 2012 60,000 6,528 53,532 0 6,468 89% 663 Sewer Bond 2013 21,200,000 0 0 0 21,200,000 0% 664 2013A Cost of Issuance Fund 0 1 85,744 0 - 85,744 0% 670 Century Center 3,766,205 102,801 2,376,875 2,251,566 1,389,330 63% 671 Century Center Capital 675,500 32 675,219 1,444,358 281 100% Enterprise Total 99,619,095 5,927,450 54,273,081 67,082,788 45,346,014 54% Internal Service 222 Central Services 7,922,703 540,806 5,491,776 5,136,986 2,430,927 69% 226 Liability Insurance 3,033,076 249,008 2,257,099 2,223,864 775,977 74% 278 Take Home Vehicle Police 129,400 9,703 95,960 98,940 33,440 74% 711 Self- Funded Employee Benefits 12,188,900 982,974 9,208,582 8,367,176 2,980,318 76% 713 Unemployment Compensation 341,450 16,059 204,783 206,279 136,667 60% Internal Service Total 23,615,529 1,798,550 17,258,200 16,033,246 6,357,329 73% Trust& Agency 701 Firefighters Pension 5,040,279 2,517,833 5,037,356 5,238,244 2,923 100% 702 Police Pension 5,873,697 2,932,271 5,868,875 6,748,168 4,822 100% Trust & Agency Total 10,913,976 5,450,105 10,906,230 11,986,413 7,746 100% City Funds Total 270,993,666 18,709,719 170,177,492 179,813,801 100,816,174 63% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIFRevenue - Airport 13,940,252 -925 9,827,605 7,091,054 4,112,647 70% 420 Tax Incremental Financing (TIF) - Downtown 4,663,254 67,194 2,312,035 3,626,057 2,351,219 50% 422 TIF - West Washington 444,000 139 265,891 228,683 178,109 60% 425 Redevelopment Retail & Leighton Plaza 156,905 12,726 121,951 89,881 34,954 78% 426 TIF - Central Medical Service Area 1,730,000 1,111 623,564 890,416 1,106,436 36% 429 TIF - Northeast Development 823,000 793 438,533 697,309 384,467 53% 430 TIF - Southside Development #1 1,840,000 1,537 1,396,521 2,759,005 443,479 76% 431 TIF - Southside Development #2 0 0 0 2,329 0 0% 432 TIF - Southside Development #3 1,346,000 1,738 675,264 23,098 670,736 50% 435 TIF - Douglas Road 321,000 55 164,545 265,462 156,455 51% 436 TIF - Northeast Residential 2,460,000 552 1,347,449 1,260,149 1,112,551 55% Tax Increment Financing Total 27,724,411 84,920 17,173,358 16,933,443 10,551,053 62% Redevelopment 433 Redevelopment General 150 9 88 138 62 59% 439 Certified Technology Park 1,448,074 685 1,451,781 2,881 -3,707 100% 454 Airport Urban Enterprise Zone 1,000 114 1,073 38,309 -73 107% 619 Blackthorn Golf Course Operations 1,747,379 163,418 1,457,634 1,547,508 289,745 83% Redevelopment Total 3,196,603 164,226 2,910,576 1,588,836 286,027 91% City of South Bend Monthly Department Financial Report REVENUE SUMMARY September 30, 2013 Redevelc Debt Service 314 Redevelopment Bond - Central Development 0 0 0 3,009 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 314 2,968 4,693 2,032 59% 317 Coveleski Debt Service Reserve 3,500 152 1,435 2,046 2,065 41% 319 Redevelopment Bond - Blackthorn Golf 50 0 464 4,011 -414 928% 328 Redevelopment Bond - Palais Royale 6,000 525 4,960 6,791 1,040 83% Debt Service Total 14,550 991 9,827 20,550 4,723 68% Redevelopment Commission Controlled Funds Total ,935A�250,13Ak0,09,W1 18,542,829 Grand Total 301,929,230 18,959,856 190,271,253 198,356,630 111,657,977 63% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY September 30, 2013 City Funds General Fund 101 -0101 Mayor's Office 694,229 50,138 476,151 487,649 2,677 215,401 69% 101 - 0104311 Call Center 320,102 19,723 184,939 0 2,502 132,661 59% 101 -0201 City Clerk 365,170 23,307 239,664 234,767 16,265 109,241 70% 101 -0301 Common Council 515,397 29,516 274,984 270,343 0 240,413 53% 101 -0401 Administration & Finance 1,877,728 150,758 1,375,155 1,171,095 38,108 464,466 75% 101 -0404 Morris Performing Arts Center 1,033,800 65,432 714,298 696,416 37,968 281,534 73% 101 -0405 Palais Royale 492,830 27,928 292,386 255,886 52,335 148,109 70% 101 -0501 Legal Department 1,028,466 74,577 652,367 598,435 1,894 374,206 64% 101 -0600 Energy Office 54,256 0 54,256 472,239 0 0 100% 101 -0602 Engineering 1,393,561 97,583 966,103 1,259,508 46,129 381,329 73% 101 -0607 Traffic & Lighting 111,815 0 109,536 531,874 0 2,279 98% 101 -0801 Police Department 23,795,376 1,787,921 16,817,096 18,004,077 350,462 6,627,818 72% 101 -0802 Communications Center 2,326,560 165,492 1,543,354 1,502,228 0 783,206 66% 101 -0805 Public Safety LOIT - Police 3,968,567 294,925 2,975,158 2,288,101 0 993,409 75% 101 -0901 Fire Department 20,607,695 1,526,359 15,076,682 15,176,173 205,609 5,325,404 74% 101 -0905 Public Safety LOIT - Fire 3,133,190 254,161 2,634,989 1,746,893 0 498,201 84% 101 -1008 Human Rights 346,237 20,969 230,166 198,441 7,080 108,991 69% 101 -1201 Code Enforcement 2,270,969 407,008 1,494,571 1,094,651 311,511 464,887 80% 101 -1203 Code Hearing Officer 40,000 5,000 28,478 30,665 4,000 7,522 81% 101 -1204 Junk Vehicle 65,829 521 29,911 48,159 1,631 34,287 48% 101 -1205 Unsafe Building 53,684 735 18,947 59,954 26,685 8,052 85% 101 -1207 Animal Control 596,111 42,098 431,891 397,061 14,550 149,669 75% General Fund Total 65,091,572 5,044,151 46,621,082 46,524,618 1,119,405 17,351,085 73% Special Revenue 102 Rainy Day 0 0 0 0 0 0 0% 201 Parks & Recreation 12,927,463 1,032,571 9,488,849 9,227,285 340,223 3,098,391 76% 202 Motor Vehicle Highway 9,176,496 765,688 5,203,992 5,160,095 881,102 3,091,402 66% 203 Recreation Nonreverting 1,560,777 53,252 711,955 804,323 84,343 764,479 51% 209 Studebaker - Oliver Reverting Grants 1,000,000 0 0 162,602 0 1,000,000 0% 210 Economic Development State Grants 1,260,777 330,302 444,423 177,565 0 816,354 35% 211 Community & Economic Development Admn. 2,354,331 165,353 1,640,029 1,548,948 12,005 702,297 70% 212 Community & Economic Development 8,957,256 221,052 3,372,304 3,270,446 3,813,395 1,771,557 80% 216 Police State Seizures 45,900 950 11,450 6,891 0 34,450 25% 217 Gift, Donation, Bequest 10,752 0 0 3,164 1,310 9,442 12% 218 Police Curfew Violations 1,000 0 0 0 0 1,000 0% 220 Law Enforcement Continuing Education 478,131 1,850 281,727 215,972 13,709 182,695 62% 227 Loss Recovery 526,185 10,316 100,162 152,609 76,428 349,595 34% 249 Public Safety LOIT 7,101,757 0 5,344,501 4,034,995 0 1,757,256 75% 251 Local Roads & Streets 1,235,924 81,906 778,599 400,984 153,992 303,333 75% 252 Excess Welfare Distribution 0 0 0 2,276,693 0 0 0% 258 Human Rights Federal Grant 228,930 12,244 137,158 125,276 7,616 84,157 63% 271 Eastrace Waterway 346 0 0 8,009 346 0 100% 273 Morris PAC / Palais Royale Marketing 10,149 239 6,251 0 0 3,898 62% 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 92,126 243 81,520 13,850 5,082 5,524 94% 292 Police Grants 110,000 0 36,911 0 19,450 53,639 51% 294 Regional Police Academy 28,500 1,853 19,211 8,770 0 9,289 67% 295 COPS MORE Grant 41,980 1,134 11,493 34,203 76 30,411 28% 299 Police Federal Drug Enforcement 188,573 6,162 117,632 78,219 5,950 64,991 66% 404 County Option Income Tax 9,443,417 637,092 7,073,943 7,118,757 254,244 2,115,230 78% 408 Economic Development Income Tax 8,993,379 117,004 6,973,900 5,624,412 449,933 1,569,545 83% 410 Urban Development Action Grant 268,146 0 0 200,451 0 268,146 0% 655 Project Releaf 432,065 5,661 297,039 260,574 7,000 128,026 70% 705 Police K -9 Unit 2,000 0 0 356 0 2,000 0% Special Revenue Total 66,691,962 3,444,871 42,136,286 41,039,989 6,126,205 18,429,472 72% 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. 11,078,163 441,632 4,712,981 660,611 4,372,446 1,992,736 82% 377 Professional Sports Development 876,671 0 876,470 1,243,271 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 2,115 91,306 111,339 38,575 87,435 60% 406 Cumulative Capital Development 911,220 56,588 409,721 287,694 0 501,499 45% 407 Cumulative Capital Improvement 367,575 0 367,575 402,277 0 0 100% 412 Major Moves Construction 3,395,846 7,858 1,070,970 584,601 1,383,874 941,002 72% 416 Morris Performing Arts Center Capital 72,666 2,200 38,184 164,611 14,384 20,098 72% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY September 30, 2013 City Funds Capital Prc 434 Community Revitalization Enhancement District 873,949 0 873,949 878,554 0 0 100% 450 Palais Royale Historic Preservation 0 0 0 0 0 0 0% 677 Football Hall of Fame Capital 179,322 5,825 49,203 270,956 0 130,119 27% Capital Project Total 17,976,268 516,217 8,490,358 4,642,361 5,812,820 3,673,090 80% Enterprise 151,185 16,407 82,779 91,189 0 68,406 55% 600 Consolidated Building Department 1,148,152 85,403 757,884 665,864 13,074 377,194 67% 601 Parking Garages 1,129,839 11,124 631,164 822,425 179,073 319,602 72% 610 Solid Waste Operations 5,647,984 431,371 4,494,965 3,869,825 360,365 792,654 86% 611 Solid Waste Capital 964,061 19,870 631,998 229,737 24,702 307,361 68% 620 Water Works Operations 14,795,947 1,197,823 9,989,848 9,990,840 392,805 4,413,294 70% 622 Water Works Capital 1,216,792 3,450 479,189 933,512 166,994 570,609 53% 623 Water Works Bond Capital 5,566,203 50,206 2,192,794 2,360,457 3,058,408 315,002 94% 624 Water Works Customer Deposit 4,000 437 4,066 5,677 0 -66 102% 625 Water Works Sinking 2,108,381 281 411,319 354,264 0 1,697,062 20% 626 Water Works Bond Reserve 0 0 0 0 0 0 0% 629 Water Works Reserve Operations & Maintenance 7,500 614 5,757 8,050 0 1,743 77% 640 Sewer Repair Insurance 555,844 14,605 264,663 209,859 15,560 275,620 50% 641 Sewage Works Operations 35,318,740 2,280,339 21,397,557 22,570,921 2,178,303 11,742,881 67% 642 Sewage Works Capital 11,499,571 471,367 2,833,675 3,974,172 6,564,797 2,101,100 82% 643 Sewage Works Reserve Operations & Maint. 18,000 995 9,140 72,345 0 8,860 51% 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 0 2,663,315 1,783,938 0 7,140,729 27% 650 Clay Sewage 0 0 698 0 0 -698 0% 651 Sewage Bond 2007B 39,512 0 35,983 189,122 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 8,932 108,728 1,863,615 2,213 1,148 99% 659 Sewer Bond 2011 10,696,720 56,654 1,738,887 5,389,680 6,093,520 2,864,313 73% 661 Sewer Bond 2012 19,160,000 1,018,716 3,297,603 0 1,987,938 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 3,547,459 272,748 2,203,277 3,127,085 0 1,344,182 62% 671 Century Center Capital 246,770 0 0 164,333 0 246,770 0% Enterprise Total 128,225,778 5,924,935 56,685,277 58,630,709 21,043,151 50,497,350 61% Internal Service 222 Central Services 7,979,429 527,214 5,461,876 5,054,800 1,371,430 1,146,124 86% 226 Liability Insurance 2,915,927 88,290 2,070,188 1,766,987 1,987 843,753 71% 278 Take Home Vehicle Police 103,700 0 63,700 72,826 0 40,000 61% 711 Self- Funded Employee Benefits 13,348,829 1,146,565 9,673,940 9,052,093 1,887 3,673,002 72% 713 Unemployment Compensation 267,247 2,714 47,764 165,905 0 219,483 18% Internal Service Total 24,615,132 1,764,783 17,317,467 16,112,612 1,375,303 5,922,362 76% Trust & Agency 701 Firefighters Pension 5,900,028 442,664 4,096,876 4,261,458 0 1,803,152 69% 702 Police Pension 6,929,133 532,522 4,871,403 4,957,285 0 2,057,730 70% Trust & Agency Total 12,829,161 975,186 8,968,278 9,218,743 0 3,860,883 70% City Funds Total Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 25,244,592 183,740 7,985,423 13,772,082 1,049,814 16,209,355 36% 420 Tax Incremental Financing (TIF) - Downtown 5,302,102 35,984 3,074,419 5,750,043 529,609 1,698,074 68% 422 TIF - West Washington 668,815 25,879 299,961 802,594 42,410 326,444 51% 425 Redevelopment Retail & Leighton Plaza 151,185 16,407 82,779 91,189 0 68,406 55% 426 TIF - Central Medical Service Area 4,770,544 114,921 999,811 994,812 1,260,729 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 6,122,885 561,779 2,694,762 1,844,727 2,232,239 1,195,884 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 0 190,718 308,483 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 48,835,125 938,710 18,874,311 25,451,356 5,138,601 24,822,213 49% Redevelopment 433 Redevelopment General 6,787 0 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 1,997,706 191,747 1,489,670 2,058,608 0 508,036 75% Redevelopment Total 2,004,493 191,747 1,493,796 2,061,641 2,661 508,036 75% 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 September 30, 2013 Redevelop Debt Servi 315 Redevelopment Bond - Airport Taxable 5,000 314 2,968 4,693 0 2,032 59% 317 Coveleski Debt Service Reserve 0 0 0 0 0 0 0% 319 Redevelopment Bond - Blackthorn Golf 326,050 0 326,464 658,011 0 -414 100% 328 Redevelopment Bond - Palais Royale 6,000 525 4,960 6,791 0 1,040 83% Debt Service Total 337,050 839 334,392 1,495,004 0 2,658 99% Redevelopment Commission Controlled Funds Total 1&6 51,176,668 1,131,296 20,702,499 29,008,001 5,141,262 25,332,907 50% Total 367,874,541 18,801,440 202,189,248 206,506,749 40,618,146 125,067,147 66% 9 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Mayor's Office IMonth I September Fund /Department Number 1 101 -0101 1 Date Updated 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 689,612 49,987 474,472 483,765 215,140 69% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 125 (125) 0% Interest Earnings - - 0% Bond Proceeds - - - - - 0% Donations 4,017 151 1,514 1,515 2,503 38% Other Income 600 - 40 2,369 560 7% Transfers In - - - - - 0% Total Revenue 694,229 50,138 476,151 487,649 218,078 69% Expenditures Personnel 588,684 38,533 394,115 422,578 - 194,569 67% Supplies 35,167 2,854 32,440 19,913 119 2,608 93% Services 68,728 8,751 47,947 45,157 2,559 18,222 73% Debt Service 1,650 - 1,649 - - 1 100% Capital - - - 0% Transfers Out - - - - - - 0% Total Expenditures 694,229 50,138 476,151 487,649 2,677 215,401 69% Net - - - - (2,677)1 2,677 Cash Balance Staffing Full Time 7.00 6.00 6.00 Part-Time /Season al/Tem porary - - - Total 7.00 6.00 6.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Personnel costs below budget as position of Communications Director was filled in April, 2013. Promotional expenditures in the first quarter included items encumbered at December 31, 2013. The allocation to the print shop was increased for 2013. Salaries in 2012 were higher than 2013 because 2012 salaries included compensatory time payouts to former Mayor's office employees. Chief of Staff Mike Schmuhl resigned in June, 2013 and Kathryn Roos became the new Chief of Staff. The Deputy Chief of Staff position is currently unfilled. Explain Significant Spending on Capital Projects Below: None 9 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 311 Call Center Fund /Department Number 101 -0104 Month I September Date Updated 1 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue (165,216) 0 (0) 0% Local Income Taxes - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 320,102 184,939 184,939 135,163 58% Interest Earnings - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 320,102 19,723 184,939 135,163 58% Expenditures Personnel 269,102 19,384 177,755 - 91,347 66% Supplies 12,500 139 3,829 2,102 6,570 47% Services 38,500 199 3,356 400 34,744 10% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 320,102 19,723 184,939 2,502T 132,661 59% Net - - (2,502)1 2,502 Cash Balance Staffing Full Time 4.50 4.50 4.50 Part-Time /Season al/Tem porary - - - Total 4.50 4.50 4.50 r xpiam aignmcam mevenue, cxpenonure ano atarnng ,- nangesivanances rseiow: New department for 2013. Supplies account includes start up supply costs. Advertising and promotional costs below budget. Posted an AJ in September for January through September costs. Will invoice monthly in the future. gnincam apenaing on t apnai rrojects neiow: costs expended to date. 10 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name City Clerk Fund /Department Number 101 -0201 Month I September Date Updated 1 9/20/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 365,170 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 125,506 66% - Property Taxes /Non -Dept Revenue 365,170 23,307 239,664 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% 234,767 125,506 Donations 195,566 - 74,229 74% Other Income 8 100% 29,221 10,988 Transfers In - - - Total Revenue 365,170 23,307 239,664 Expenditures - 0% 234,767 16,265T Personnel 280,655 20,925 206,426 Supplies 7,988 255 2,703 Services 62,936 2,127 30,534 Debt Service - - - Capital 13,591 Transfers Out - - - Total Expenditures 365,170 23,307 239,664 Net - - - 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. 234,767 125,506 66% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 234,767 125,506 66% 195,566 - 74,229 74% 3,246 5,277 8 100% 29,221 10,988 21,413 66% - - - 0% 6,644 13,591 0% 90 - 0% 234,767 16,265T 109,241 70% 116.2651 16.265 11 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Common Council Fund /Department Number 101 -0301 Month I September Date Updated 1 10/20/2013 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 239,138 53% - Property Taxes /Non -Dept Revenue 507,097 28,813 267,959 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 6,577 1,275 85% Interest Earnings - 0% - Bond Proceeds - - - Donations 8,300 703 7,025 Other Income - - - Transfers In - - - Total Revenue 515,397 29,516 274,984 Expenditures - 0% 270,343 Personnel 289,758 22,539 146,766 Supplies 11,512 376 12,615 Services 183,838 6,601 115,603 Debt Service - - - Capital 30,289 Transfers Out - - - Total Expenditures 515,397 29,516 274,984 Net - - - Cash Balance Staffing Full Time 9.00 9.00 9.00 Part-Time /Season al/Tem porary - - - Total 9.00 9.00 9.00 263,767 239,138 53% - - 0% 0% 0% 0% 0% 0% 6,577 1,275 85% - - 0% - - 0% 270,343 240,413 53% 133,046 142,992 51% 4,032 (1,103) 110% 125,123 68,235 63% - - 0% 5,559 30,289 0% 2,583 - 0% 270,343 240,413 53% r=xpiam aigmricant mevenue, cxpenonure ano atarrmg i,nangesivanances rseiow: There are nine (9) Council Members. One member has declined to receive a salary. $43,000 paid to WNIT for public access channel. Paid $65,000 in 2012. rxpiam oignincam openaing on t apnai rrojects t5eiow: In 2012, Council budgeted $8,400 for purchase of I -Pads and related equipment. The money ($6,289) was encumbered in 2012, but spent In 2013, 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 I Administration & Finance IMonth I September Fund /Department Number 1 101 -0401 1 Date Updated 1 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 1,877,678 150,758 1,374,748 1,171,095 502,930 73% 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 1,877,728 150,758 1,375,155 1,171,095 502,573 73% Expenditures Personnel 1,555,638 118,459 1,142,109 1,031,227 - 413,529 73% Supplies 50,301 3,822 27,417 22,876 6,481 16,403 67% Services 267,316 28,477 205,629 116,993 31,627 30,060 89% Debt Service 4,473 - - - - 4,473 0% Capital - - 0% Transfers Out - - - - - 0% Total Expenditures 1,877,728 150,758 1,375,155 1,171,095 38,108T--- 8,108 464,466 75% Net - - - - (38,108)1 38,108 Cash Balance Stathng Full Time 21.00 20.00 20.00 Part-Time /Season al/Tem porary 1.51 1.51 1.51 Total 22.51 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 account was posted 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. A new part-time Diversity Compliance officer was hired. Explain Significant Spending on Capital Projects Below: None 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 September Date Updated 1 10/11/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 151,800 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 57,554 62% - Property Taxes /Non -Dept Revenue 151,800 4,701 94,246 Local Income Taxes - - - Other Taxes 260,741 70% - Grants /Intergovernmental - - - Charges for Services 876,000 60,698 615,259 Interest Earnings - - - Bond Proceeds 0% 696,417 319,502 Donations - - - Other Income 6,000 33 4,793 Transfers In - - - Total Revenue 1,033,800 65,432 714,298 Expenditures 0% 696,416 37,968 Personnel 652,134 48,890 484,984 Supplies 30,346 1,594 15,626 Services 351,320 14,948 213,688 Debt Service - - - Capital Transfers Out - - - Total Expenditures 1,033,800 65,432 714,298 Net - 0 0 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 16.00 196,413 57,554 62% - - 0% 0% 0% 495,234 260,741 70% - - 0% 0% 0% 4,770 1,207 80% - - 0% 696,417 319,502 69% 469,606 1,200 165,950 75% 15,503 6,329 8,391 72% 211,308 30,439 107,193 69% - - - 0% 0% 0% 696,416 37,968 281,534 73% 0 (37.968)1 37.968 r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- 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. am oignincam openaing on t apnai rrojects neiow: 1 416 is used to support renovating, remodeling, or, othe Center. Not all of the expenses are Capital expenses. and / or service to the patrons at 14 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Fund /Department Number 101 -0405 Month I September Date Updated 1 10/10/2013 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 67,649 34% - Property Taxes /Non -Dept Revenue 182,849 7,147 62,866 Local Income Taxes - - - Other Taxes 76,274 74% - Grants /Intergovernmental - - - Charges for Services 291,981 19,134 215,707 Interest Earnings - - - Bond Proceeds 0% 255,886 148,109 Donations - - - Other Income 18,000 1,647 13,813 Transfers In - - - Total Revenue 492,830 27,928 292,386 Expenditures 0% 255,886 52,335T Personnel 226,174 15,648 156,681 Supplies 21,130 76 8,249 Services 245,526 12,204 127,456 Debt Service - - - Capital Transfers Out - - - Total Expenditures 492,830 27,928 292,386 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 53,432 67,649 34% - - 0% 0% 0% 189,717 76,274 74% - - 0% 0% 0% 12,737 4,187 77% - - 0% 255,886 148,109 59% 140,165 360 69,133 69% 5,000 3,600 9,281 56% 105,125 48,375 69,695 72% - - - 0% 5,056 0% 540 0% 255,886 52,335T 148,109 70% r=xpiam aignmcam rtevenue, cxpenonure ano atarnng i,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 July. 15 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Legal Department Fund /Department Number 101 -0501 Month I September,2013 Date Updated 1 10/17/2013 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 305,406 68% - Property Taxes /Non -Dept Revenue 956,116 74,251 650,710 Local Income Taxes - - - Other Taxes 0% 632 Grants /Intergovernmental 48% - - Charges for Services - - - Interest Earnings 2,000 1 % 958 Bond Proceeds - 598,435 - Donations - - - Other Income 70,350 326 700 Transfers In - - - Total Revenue 1,028,466 74,577 652,367 Expenditures - 0% 598.435 1.894 Personnel 959,774 69,894 599,603 Supplies 8,684 283 12,621 Services 51,992 4,401 40,142 Debt Service 2,000 Capital 6,016 Transfers Out - - Total Expenditures 1,028,466 74,577 652,367 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 14.00 528,727 305,406 68% - - 0% 0% 0% 0% 632 1,043 48% - - 0% - - 0% 69,076 69,650 1 % - - 0% 598,435 376,099 63% 559,593 - 360,171 62% 3,731 1,284 (5,221) 160% 35,111 610 11,240 78% - - 2,000 0% - 6,016 0% - - 0% 598.435 1.894 1 374.206 1 64% 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 still outstanding. rncam apenaing on t apnai r-rojecis neiow: 1 16 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Energy Office Fund /Department Number 101 -0600 Month I September Date Updated 1 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 54,256 54,256 472,239 100% Local Income Taxes - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In - - - 0% Total Revenue 54,256 54,256 472,239 100% Expenditures Personnel - - - 0% Supplies - - - 0% Services 54,256 54,256 149,064 100% Debt Service - - - 0% Capital 323,175 0% Transfers Out - - - 0% Total Expenditures 54,256 54,256 472,239 100% Net - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, cxpenonure ano ararrmg %,nangesivanances aeiow: The Energy Office was moved to Central Services fund 222 for 2012. The amount of $54,256 was paid in 2013 to reimburse Fund 222 for grant proceeds deposited in the General Fund but expended in the Central Services Fund, as requested by the State Board of Accounts. An additional appropriation of $54,256 was included on the 2013 mid -year listing which was approved 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 September Date Updated 1 10/11/2013 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 /Non -Dept Revenue 1,357,461 97,218 961,203 1,183,948 396,258 71% 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 6,100 365 4,900 23,785 1,200 80% Transfers In - - - - - 0% Total Revenue 1,393,561 97,583 966,103 1,259,508 427,458 69% Expenditures Personnel 637,072 47,583 472,876 856,373 - 164,196 74% Supplies 18,624 2,087 12,349 11,781 1,995 4,280 77% Services 725,865 47,912 478,256 356,118 41,499 206,109 72% Debt Service 12,000 - 2,621 - 2,635 6,744 44% Capital - - 8,399 - - 0% Transfers Out - - - 26,838 - 0% Total Expenditures 1,393,561 97,583 966,103 1,259,508 46,129T 381,329 73% Net - - - (46,129)1 46,129 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 $41,499 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 September 2013 Date Updated 1 10/21/2013 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 111,815 109,186 502,302 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 29,571 (350) 0% Transfers In - - - - 0% Total Revenue 111,815 109,536 531,874 2,279 98% Expenditures Personnel - 99,397 - 0% Supplies 110,147 108,173 361,601 1,974 98% Services 1,668 1,363 63,059 305 82% Debt Service - - 0% Capital 7,816 0% Transfers Out - - 0% Total Expenditures 111,815 109,536 531,874 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 September Fund /Department Number 101 -0801 1 Date Updated 10/10/2013 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 23,434,876 1,783,822 16,577,162 16,723,194 6,857,714 71% 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 4,099 239,934 258,677 113,066 68% Transfers In - - - - - 0% Total Revenue 23,795,376 1,787,921 16,817,096 18,004,077 6,978,280 71% Expenditures Personnel 20,376,883 1,600,146 14,549,066 14,902,800 5,827,817 71% Supplies 467,988 12,959 315,239 877,091 60,758 91,991 80% Services 2,617,924 174,816 1,924,395 2,109,805 276,889 416,640 84% Debt Service 24,185 - - - - 24,185 0% Capital 308,396 28,396 94,824 12,815 267,185 13% Transfers Out - - - 19,557 - - 0% Total Expenditures 23,795,376 1,787,921 16,817,096 18,004,077 350,462 6,627,818 72% Net - - - (350,462)1 350,462 Cash Balance Staffing Full Time 250.00 242.00 242.00 Part-Time /Season al/Tem porary 43.00 31.00 31.00 Total 293.00 273.00 273.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The decrease in revenue compared to 2012 for the Grants /Intergovernmental account is that 2012 was the final year of the COPS Hiring Recovery Program funding. The decrease in Personnel Expenditures in 2013 compared to 2013 is due to the transfer of an additional ten officer's salary to the LOIT fund. This decrease is partially ofset by the 2.5% increase in salary for the department. There is a corresponding increase in the LOIT fund. Supplies of $315,240 are down from the 2012 expenditure level due to an accounting change. Police gas costs of $594,805 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 September Date Updated 1 10/10/2013 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 2,326,560 165,492 1,543,354 1,502,228 783,206 66% 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 2,326,560 165,492 1,543,354 1,502,228 783,206 66% Expenditures Personnel 2,298,012 163,715 1,525,589 1,482,625 772,423 66% Supplies 4,029 - 1,246 2,358 2,783 31% Services 24,519 1,777 16,519 17,245 8,000 67% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 2,326,560 165,492 1,543,354 1,502,228 783,206 66% Net Cash Balance Staffing Full Time 38.00 35.00 35.00 Part-Time /Season al/Tem porary - - - Total 38.00 35.00 35.00 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 September Date Updated 1 10/10/2013 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 294,925 (19,451) 0 19,451 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 2,288,101 973,958 75% Total Revenue 3,968,567 294,925 2,975,158 2,288,101 993,409 75% Expenditures Personnel 3,968,567 294,925 2,870,001 2,238,370 1,098,566 72% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - - 105,157 49,731 105,157 0% Total Expenditures 3,968,567 294,925 2,975,158 2,288,101 993,409 75% 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 September Date Updated 1 10/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 18,991,695 1,483,531 14,109,205 14,838,232 4,882,490 74% Local Income Taxes - - 0% Other Taxes - - 0% Grants /Intergovernmental 155,000 155,000 0% Charges for Services 455,000 42,700 428,947 308,537 26,053 94% Interest Earnings - - 0% Bond Proceeds 0% Donations 0% Other Income 6,000 128 38,530 29,404 (32,530) 642% Transfers In 1,000,000 500,000 500,000 50% Total Revenue 20,607,695 1,526,359 15,076,682 15,176,173 5,531,013 73% Expenditures Personnel 18,549,180 1,411,791 13,761,739 13,718,793 95,878 4,691,563 75% Supplies 398,387 19,162 272,868 397,268 31,992 93,527 77% Services 1,652,040 95,405 1,042,075 1,054,065 77,739 532,226 68% Debt Service - - - 0% Capital - - - - - - 0% Transfers Out 8,088 - - 6,048 - 8,088 0% Total Expenditures 20 607 695 1 526 359 15 076 682 15.176.173 205.609 5.325.404 74% Net 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 ararring i,nangesivanances 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/sabatical 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 September Date Updated 1 10/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 254,161 285,097 (1) (285,097) 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 3,133,190 254,161 2,634,989 1,746,893 498,201 84% Expenditures Personnel 3,133,190 254,161 2,179,566 1,621,188 953,624 70% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 455,423 125,705 455,423 0% Total Expenditures 3,133,190 254,161 2,634,989 1,746,893 498,201 84% Net - - - - Cash Balance Staffing Full Time 39.00 Part-Time /Season al/Tem porary - Total 39.00 rxpiam oigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances oeiow: PSLOIT funds 39 First Class Firefighter positions. No changes in staffing at this level. These are members of the fire department, but their salaries and benefits are paid through this account to demonstrate directly the Fire Department positions that are made possible by the Public Safety Local Option Income Tax. Explain Significant Spending on Capital Projects Below: No capital expenditures through this account 24 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Fund /Department Number 101 -1008 Month I September Date Updated 1 10/10/2013 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 20,969 229,924 198,441 116,313 66% 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 20,969 230,166 198,441 116,071 66% Expenditures Personnel 256,834 18,779 185,389 178,202 - 71,445 72% Supplies 3,861 212 2,156 2,796 400 1,305 66% Services 82,542 1,978 42,621 17,444 6,680 33,241 60% Debt Service - - - - - - 0% Capital 3,000 3,000 0% Transfers Out - - - - - 0% Total Expenditures 346,237 20,969 230,166 198,441 7,080T--- ,080 108,991 69% Net - - - - (7,080)1 7,080 Cash Balance Staffing Full Time 4.00 4.00 4.00 Part-Time /Season al/Tem porary - - - Total 4.00 4.00 4.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: Late last year (December 2012), the Human Rights moved into a new building. Thus, office space was only paid for one month. The services category is much higher because of rent paid this year. 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 September Fund /Department Number 1 101 -1201 1 Date Updated 1 10/11/2013 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 /Non -Dept Revenue 2,270,669 406,960 1,491,751 1,094,292 778,918 66% 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 48 2,820 360 (2,520) 940% Transfers In - - - - - 0% Total Revenue 2,270,969 407,008 1,494,571 1,094,651 776,398 66% Expenditures Personnel 983,883 68,447 709,696 683,117 8,884 265,302 73% Supplies 89,757 7,830 72,658 61,965 2,044 15,055 83% Services 985,130 273,989 626,635 311,330 299,483 59,012 94% Debt Service 2,199 - 1,099 - 1,099 0 100% Capital 158,000 56,742 71,482 - - 86,518 45% Transfers Out 52,000 - 13,000 38,240 - 39,000 25% Total Expenditures 2,270,969 407,008 1,494,571 1,094,651 311,511 464,887 80% Net - - (311,511) 311,511 Cash Balance Stathng Full Time 16.50 16.00 16.00 Part-Time /Season al/Tem porary 0.50 1.00 1.00 Total 17.00 17.00 17.00 r xpiam aigmricam rtevenue, r- xpenanure ano atarrmg -nangesivariances rseiow: Dir of Code Enforcement and Director of Admin Services were supposed split salaries between Code and Animal Control, but that wasn't happening. Other income of $2,300 was insurance proceeds from an auto accident. Transfers out are to Solid Waste for landfill fees. The encumbrance in Personnel is for D. Skwarcan's salary for the remainder of 2013; she's a contracted employee through PeopleLink. Code was billed for 7 months of services for Illegal Dumping in September, totaling $204,704. Encumbrances for Site Mowing (Parks) and Illegal Dumping (Solid Waste) are $215,035 as of 30 Sep. rxpiam oignincam openaing on t apnai rrojects neiow: Capital expenditure of $56,742 is for two pickup trucks that were delivered in Sep. L probably be postponed so that funds will be available to cover operational shortfalls. ump 26 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Code Hearing Officer Fund /Department Number 101 -1203 Month I September Date Updated 1 10/11/2013 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 11,522 71% - Property Taxes /Non -Dept Revenue 40,000 5,000 28,478 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% 30,665 11,522 Donations - - 0% Other Income - 0% 30,665 4,000 Transfers In - - - Total Revenue 40,000 5,000 28,478 Expenditures 0% 30.665 4.000 Personnel - - - Supplies - - - Services 40,000 5,000 28,478 Debt Service - - - Capital Transfers Out - - - Total Expenditures 40,000 5,000 28,478 Net - - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 30,665 11,522 71% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 30,665 11,522 71% - - 0% - - - 0% 30,665 4,000 7,522 81% - - - 0% 0% 0% 30.665 4.000 1 7.522 I 81 r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: Sole expenditure is monthly billing for Hearing Officer. Expenses are a 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. This department is likely to exceed its budget before year -end and will require a year -end budget transfer. rncam apenaing on t apnai rrojects t5eiow: >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 September Date Updated 1 10/11/2013 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 /Non -Dept Revenue 29,829 21 23,580 34,683 6,249 79% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 36,000 500 6,331 13,476 29,669 18% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 65,829 521 29,911 48,159 35,918 45% Expenditures Personnel 54,065 18 23,642 37,508 - 30,423 44% Supplies 1,082 4 613 625 121 348 68% Services 10,682 500 5,656 7,193 1,510 3,516 67% Debt Service - - - - - - 0% Capital 2,834 0% Transfers Out - - - - 0% Total Expenditures 65,829 521 29,911 48,159 1,631 34,287 48% Net - - - - (1,631)1 1,631 Cash Balance Staffing Full Time 1.00 Part-Time /Season al/Tem porary - Total 1.00 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,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. July: credit of $2,300 posted to Services from Central Svcs for Parts, Fuel, & Labor. Only Personnel cost is AJ for Unemployment Insurance Allocation. 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 September Date Updated 1 10/11/2013 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 164,123 433% Property Taxes /Non -Dept Revenue (49,316) (4,376) (213,439) Local Income Taxes 0% Other Taxes 17,743 65% - Grants /Intergovernmental - - - Charges for Services 50,000 1,411 32,257 Interest Earnings - - - Bond Proceeds 0% 59,954 34,737 Donations - - - Other Income 53,000 3,700 200,129 Transfers In - - - Total Revenue 53,684 735 18,947 Expenditures 0% Personnel - - - Supplies - - - Services 53,684 735 18,947 Debt Service - - - Capital Transfers Out - - - Total Expenditures 53,684 735 18,947 Net - - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total (168,781) 164,123 433% - 0% 0% 0% 8,003 17,743 65% - - 0% 0% 0% 220,733 (147,129) 378% - - 0% 59,954 34,737 35% - - 0% - - - 0% 59,954 26,685 8,052 85% - - - 0% 0% 0% 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 September Date Updated 1 10/14/2013 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 148,889 73% - Property Taxes /Non -Dept Revenue 542,611 38,448 393,722 Local Income Taxes - - - Other Taxes 16,921 68% - Grants /Intergovernmental - - - Charges for Services 52,400 3,070 35,479 Interest Earnings - - - Bond Proceeds - - - Donations 100 385 2,425 Other Income 1,000 195 265 Transfers In - - - Total Revenue 596,111 42,098 431,891 Expenditures - 0% 397.061 14.550 Personnel 436,947 30,824 310,096 Supplies 66,364 4,311 47,446 Services 91,340 6,760 73,942 Debt Service 1,200 204 408 Capital 260 - - Transfers Out - - - Total Expenditures 596,111 42,098 431,891 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 9.00 360,996 148,889 73% - - 0% 0% 0% 35,866 16,921 68% - - 0% - 0% 199 (2,325) 2425% - 735 26% - - 0% 397,061 164,220 72% 285,773 - 126,851 71% 43,300 2,464 16,454 75% 59,894 11,883 5,516 94% - 204 588 51% 7,050 - 260 0% 1,044 - 0% 397.061 14.550 149.669 75% rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Director of Admin Services was supposed to have salary split between Code and Animal Control, but 100% has gone to Code. New Shelter Manager began work 8 July. Staff temporarily reduced by 2 Officers in late July. Minnick Services (cremation services) is on target to be $4,000 over budget for Veterinary Expenses (.31 -09). Explain Significant Spending on Capital Projects Below: No capital expenditures budgeted. $260 budget appears in error; will be corrected as part of mid -year budget transfers. 30 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Rainy Da Fund /Department Number 102 Month I September Date Updated 1 10/14/2013 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 52,000 2,602 24,564 Bond Proceeds - - - Donations 47% Other Income - Transfers In - - - Total Revenue 52,000 2,602 24,564 Expenditures Personnel - - - Supplies 0% Services 27,436 Debt Service - Capital 0% Transfers Out Total Expenditures - - - 0% Net 52,000 2,602 24,564 Cash Balance 8,612,744 Staffing 0% Full Time - Part-Time /Season al/Tem porary Total 0% 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-rojecrs neiow: 31 Form 3 0% 0% 0% 0% 0% 34,983 27,436 47% - 0% - 0% 0% - 0% 34,983 27,436 47% - - 0% 0% 0% 0% 0% 0% 0% 34,983 27,436 8,580.925 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-rojecrs neiow: 31 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parks & Recreation Fund /Department Number 201 Month I September Date Updated 1 10/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 7,800,000 3,943,985 4,295,900 3,856,015 51% Local Income Taxes - - - - 0% Other Taxes 533,081 309,952 308,977 223,129 58% Grants /Intergovernmental 696,009 58,001 522,007 462,447 174,002 75% Charges for Services 3,239,789 301,729 2,877,723 2,780,381 362,066 89% Interest Earnings 10,000 1,254 10,540 12,202 (540) 105% Bond Proceeds - - - 0% Donations - - - 0% Other Income 83,450 13,067 108,494 70,383 16% Transfers In - - - - 0% Total Revenue 12,362,329 360,984 7,677,274 7,968,401 4,685,055 62% Expenditures Personnel 7,941,934 596,870 5,917,331 5,818,057 2,769 2,021,834 75% Supplies 1,670,053 125,321 1,399,850 1,316,828 231,305 38,898 98% Services 2,331,375 209,701 1,685,167 1,534,514 77,745 568,463 76% Debt Service 289,406 50,021 195,646 - - 93,760 68% Capital 504,195 50,658 290,855 403,185 28,404 184,936 63% Transfers Out 190,500 - - 154,701 - 190,500 0% Total Expenditures 12,927,463 1,032,571 9,488,849 9,227,285 340,223 3,098,391 76% Net (565,134) (671,587) (1,811,575) (1,258,884) (340,223)1 1,586,664 Cash Balance 3,075,469 3,367,572 Staffing Full Time 117.00 112.00 112.00 Part-Time /Season al/Tem porary 76.00 76.40 82.10 Total 193.00 188.40 194.10 r=xpiam aigmricam rtevenue, cxpenonure ano starring i,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 September 2013 Fund /Department Number 202 1 Date Updated 1 10/21/2013 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 4,749,789 612,073 3,650,436 3,374,208 1,099,353 77% Grants /Intergovernmental - - 0% Charges for Services 197,000 16,994 369,873 215,923 (172,873) 188% Interest Earnings 7,000 1,541 9,186 5,530 (2,186) 131% Bond Proceeds - 0% Donations - 0% Other Income 111,300 1,098 24,784 83,585 86,516 22% Transfers In 3,626,882 3,626,882 1,720,657 - 100% Total Revenue 8,691,971 631,705 7,681,161 5,399,904 1,010,810 88% Expenditures Personnel 3,845,935 254,066 2,643,569 2,183,106 1,202,366 69% Supplies 3,124,845 414,798 1,402,678 1,893,117 768,246 953,921 69% Services 1,756,176 96,505 1,033,213 941,488 112,856 610,107 65% Debt Service 172,800 318 53,627 119,173 31% Capital 276,740 70,905 142,384 205,835 26% Transfers Out - - 0% Total Expenditures 9,176,496 765,688 5,203,992 5,160,095 881,102 3,091,402 66% Net (484,525) (133,982) 2,477,169 239,809 (881,102) (2,080,592) Cash Balance 4,748,263 1,653,692 Staffing Full Time 59.00 56.00 56.00 Part-Time /Season al/Tem porary 6.16 6.19 6.19 Total 65.16 62.19 62.19 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: Two full -time Equip Operators left, lost 2 FTEs, will be replaced. 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 SEPTEMBER Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,632,943 42,604 780,303 881,738 852,640 48% Interest Earnings 4,000 257 2,225 2,734 1,775 56% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 5,205 89,879 42,467 (89,879) 0% Transfers In - - - - - 0% Total Revenue 1,636,943 48,066 872,407 926,940 764,536 53% Expenditures Personnel 668,209 26,899 344,107 391,159 - 324,102 51% Supplies 288,211 19,390 163,520 151,984 73,819 50,872 82% Services 485,357 6,962 193,952 203,068 10,524 280,881 42% Debt Service - - - - - - 0% Capital 119,000 - 38,492 119,000 0% Transfers Out - - 10,375 19,620 10,375 0% Total Expenditures 1,560,777 53,252 711,955 804,323 84,343 764,479 51% Net 76,166 (5,186) 160,453 122,617 (84,343)1 56 Cash Balance 831,584 731,568 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 aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This fund accounts for programs and events that are self funded through user fees. rncanr apenaing on t apnai rrojecrs neiow: 34 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Studebaker - Oliver Reverting Grants Fund /Department Number 209 Month I September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 5,000 327 3,088 4,573 1,912 62% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 5,000 327 3,088 4,573 1,912 62% Expenditures Personnel - - - - - 0% Supplies - 0% Services 1,838 0% Debt Service - 160,764 0% Capital 1,000,000 - 1,000,000 0% Transfers Out - - - 0% Total Expenditures 1,000,000 - - 162,602 1,000,000 0% Net (995,000) 327 3,088 (158,029) (998,088) Cash Balance 1,082,763 1,078,763 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: 2012 debt service expense to reimburse for final Section 108 #7 payment. n oignincanr openaing on t apnai r-rojecrs neiow: to be used for environmental clean up as needed. If not used this year, 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 September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 161,829 4,130 56,523 63,518 105,306 35% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 1,462,358 14,174 163,082 156,140 1,299,276 11% Transfers In - - - - - 0% Total Revenue 1,624,187 18,304 219,605 219,658 1,404,582 14% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 1,260,777 330,302 444,423 177,565 816,354 35% Capital - - - - - 0% Transfers Out - - - - - 0% Total Expenditures 1,260,777 330,302 444,423 177,565 816,354 35% Net 363,410 (311,998) (224,818) 42,093 588,228 Cash Balance 693,637 947,140 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development Admn. Fund /Department Number 211 Month I September Date Updated 1 10/16/2013 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 282,151 33% Other Taxes - 0% - Grants /Intergovernmental 421,787 139,636 Charges for Services - - - Interest Earnings 2,200 258 2,154 Bond Proceeds - - - Donations - - - Other Income 200,300 37,602 262,295 Transfers In 1,717,521 - 1,288,139 Total Revenue 2,341,808 37,860 1,692,224 Expenditures 12.005 Personnel 1,929,047 137,358 1,353,025 Supplies 36,561 2,530 25,883 Services 384,003 25,465 256,401 Debt Service - - - Capital 4,720 4,720 Transfers Out - - - Total Expenditures 2,354,331 165,353 1,640,029 Net (12,523) (127,493) 52,195 Cash Balance 636,032 Staffing Full Time 25.60 24.60 24.60 Part-Time /Season al/Tem porary 1.00 1.00 1.00 Total 26.60 25.60 25.60 322,997 2,354 199,803 1,145,360 1,670,514 1,258,026 13,440 95,124 182,358 1,548,948 121,566 637.695 r xpiam aignmcam rtevenue, r= xpenanure ano atarnng %,nangesivanances rseiow: Have drawn our staff contracts (other income) faster than last year. Admin cost shows in services in 2013, but was in transfers out in 2012. rncam apenaing on t apnai rrojects neiow: ditures relate to purchase of whiteboard for conference room move to 37 Form 3 0% 0% 0% 282,151 33% - 0% 46 98% - 0% 0% (61,995) 131% 429,382 75% 649,584 72% - 576,022 70% 2,355 8,323 77% 9,650 117,952 69% - - 0% 100% 12.005 1 702.297 1 70% r xpiam aignmcam rtevenue, r= xpenanure ano atarnng %,nangesivanances rseiow: Have drawn our staff contracts (other income) faster than last year. Admin cost shows in services in 2013, but was in transfers out in 2012. rncam apenaing on t apnai rrojects neiow: ditures relate to purchase of whiteboard for conference room move to 37 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development Fund /Department Number 212 Month I September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 8,148,705 660,972 3,232,182 3,038,093 4,916,523 40% Charges for Services - - - - - 0% Interest Earnings 2,000 43 1,775 2,234 225 89% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 649,600 173,137 358,605 280,604 290,995 55% Transfers In - - - - - 0% Total Revenue 8,800,305 834,152 3,592,562 3,320,931 5,207,743 41% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Grants 8,957,256 221,052 3,372,304 3,270,446 3,813,395 1,771,557 80% Transfers Out - - - - - - 0% Total Expenditures 8,957,256 221,052 3,372,304 3,270,446 3,813,395 1,771,557 80% Cash Balance 733,097 Staffing Full Time - Part-Time /Seasonal/Tem porary Total 742 txpiam aignincam Kevenue, txpenanure ana atatrmg cnangesnrariances 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. n capnai 38 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police State Seizures Fund /Department Number 216 Month I September Date Updated 1 10/10/2013 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 21,676 16,336 53% Other Taxes - - - Grants /Intergovernmental 35,000 9,724 18,664 Charges for Services - - - Interest Earnings 300 43 412 Bond Proceeds - - - Donations - - 0% Other Income 600 0% 6,891 Transfers In - - - Total Revenue 35,900 9,767 19,076 Expenditures - 0% 6,891 Personnel - - - Supplies 10,000 - - Services 22,500 950 1,450 Debt Service - - - Capital 13,400 10,000 Transfers Out - - - Total Expenditures 45,900 950 11,450 Net (10,000) 8,817 7,626 Cash Balance 152,550 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- 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% 21,676 16,336 53% - - 0% 533 (112) 137% - - 0% - 0% 600 0% - - 0% 22,209 16,824 53% - - 0% - 10,000 0% 6,891 21,050 6% - - 0% 3,400 75% - - 0% 6,891 34,450 25% 15,318 (17,626) 142.026 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- 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 40 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Gift, Donation, Bequest IMonth I September Fund /Department Number 217 1 Date Updated 10/10/2013 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 0% Interest Earnings 200 22 189 234 11 95% Bond Proceeds - - - - - 0% Donations 16,811 11,269 17,807 5,542 67% Other Income - - - - 0% Transfers In - - - - - 0% Total Revenue 17,011 22 11,458 18,041 5,553 67% Expenditures Personnel - - - - - 0% Supplies 3,441 3,164 - 3,441 0% Services 7,311 - 1,310 6,001 18% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10,752 - - 3,164 1,310 9,442 12% Net 6,259 22 11,458 14,877 (1,310) (3,889) Cash Balance 74,691 61,507 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: 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 Well Fargo Bank for code demolitions and property taxes on certain properties. This amount has been included on the 2013 mid -year appropriation ordinance for consideration by the Common Council on August 26, 2013. Explain Significant Spending on Capital Projects Below: None 40 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Curfew Violations Fund /Department Number 218 Month I September Date Updated 1 10/10/2013 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 1,000 25 400 318 600 40% Interest Earnings 25 3 31 43 (6) 124% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,025 28 431 360 594 42% 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 28 431 360 (406) Cash Balance 11,316 10,776 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano acarnng ,- nangesivanances oeiow: This fund was established to collect curfew and prostitution fines. Expenditures are used for Police enforcement and training. rncam apenaing on t apnai r-rojecis neiow: 41 Form 3 42 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Law Enforcement Continuing Education IMonth I September Fund /Department Number 220 1 Date Updated 10/10/2013 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 108,000 - 6,964 74,468 101,036 6% Charges for Services 180,000 17,099 130,994 132,709 49,006 73% Interest Earnings 3,000 286 2,938 4,298 62 98% Bond Proceeds - - - - - 0% Donations 2,000 - 1,965 1,780 35 98% Other Income 54,000 4,688 7,519 13,843 46,481 14% Transfers In - - - - - 0% Total Revenue 347,000 22,073 150,380 227,098 196,620 43% Expenditures Personnel - - - - - - 0% Supplies 148,512 1,850 123,231 17,251 909 24,372 84% Services 119,500 - 35,377 46,825 - 84,123 30% Debt Service - - - - - 0% Capital 210,119 123,119 151,896 12,800 74,200 65% Transfers Out - - - - - - 0% Total Expenditures 478,131 1,850 281,727 215,972 13,709 182,695 62% Net (131,131) 20,223 (131,347) 11,126 (13,709)1 13,925 Cash Balance 955,858 1,052,365 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Grant revenue results from reimbursement of expenditures specified in the grant plus fees for accident reports, gun permits and false alarm and loud noise fines. Grant revenue is dependent on the timing of the expenditure and does not flow ratably over the course of the year. Grant Revenue for 2013 is down from 2012 as a result of timing on the reimbursement of grants and fewer grants available in 2013. 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 vechicle 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 I Loss Recovery Month I September Fund /Department Number 1 227 1 Date Updated 1 10/14/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 25,000 2,444 14,061 18,212 10,939 56% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 3,804,857 3,804,857 (0) 100% Transfers In - - - - 0% Total Revenue 3,829,857 2,444 3,818,919 18,212 10,938 100% Expenditures Personnel - - - - - 0% Supplies 208,000 - - - - 208,000 0% Services 316,033 10,316 100,162 1,601 76,428 139,443 56% Debt Service - - - - - - 0% Capital 2,152 151,008 2,152 0% Transfers Out - - - - - 0% Total Expenditures 526,185 10,316 100,162 152,609 76,428T 349,595 34% Net 3,303,672 (7,872) 3,718,757 (134,398) (76,428) (338,657) Cash Balance 8,060.318 4,359.257 Statting Full Time Part-Time /Season al/Tem porary Total r xpiam aigmricam rtevenue, r= xpenanure ano atarring i,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. Largest expenditures to date are Weaver Boos for $31 K for groundwater testing at old Studebaker Museum site (Freeman- Spicer building site; $44K still encumbered) and SIB Ethanol Real Estate LLC for pumping ($14K spent, $12K still encumbered). rxpiam oignincam openaing on t apnai rrotects 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 September Fund /Department Number 249 1 Date Updated 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 5,892,386 491,032 4,419,289 5,091,517 1,473,097 75% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,000 527 5,977 6,365 2,023 75% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - 560,580 175,436 560,580 0% Total Revenue 5,900,386 491,559 4,985,846 5,273,318 914,540 85% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,101,757 5,344,501 4,034,995 1,757,256 75% Total Expenditures 7,101,757 5,344,501 4,034,995 1,757,256 75% Net (1,201,371) 491,559 (358,655) 1,238,323 (842,716) Cash Balance 2,631,285 2,915,465 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 September Date Updated 1 10/14/2013 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 751,362 320,204 70% Other Taxes - - - Grants /Intergovernmental 1,052,643 76,632 732,439 Charges for Services - - - Interest Earnings 8,500 545 5,233 Bond Proceeds - - - Donations - - - 0% Other Income 100% 86,850 70,000 Transfers In - - - Total Revenue 1,061,143 77,178 737,672 Expenditures - 0% 400,984 153,992 Personnel - - - Supplies 400,000 80,931 397,338 Services 77,500 - 7,500 Debt Service - - - Capital 758,424 975 373,762 Transfers Out - - - Total Expenditures 1,235,924 81,906 778,599 Net (174,781) (4,728) (40,927) Cash Balance 1,673,370 Staffing Full Time - Part-Time /Season al/Tem porary Total 1 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. Lower receipts in Aug and Sep follow the same pattern as in previous years. 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% 751,362 320,204 70% - - 0% 5,904 3,267 62% - - 0% 0% 0% 0% 757,265 323,471 70% - - - 0% - 2,663 100% 86,850 70,000 100% - - 0% 314,134 81,329 303,333 60% - - - 0% 400,984 153,992 303,333 75% 356.282 (153.99211 20.138 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. Lower receipts in Aug and Sep follow the same pattern as in previous years. 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 September Date Updated 1 10/10/2013 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 5,406 (3) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 0 3 5,406 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 (2,271,287) (3) Cash Balance 1,149 1,145 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 47 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Federal Grant JMonth I September Fund /Department Number 258 1 Date Updated 10/10/2013 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 199,000 92,867 143,317 114,677 55,683 72% Charges for Services - - - - - 0% Interest Earnings 2,100 128 1,310 1,870 790 62% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 36,150 25,000 38,600 32,638 (2,450) 107% Transfers In - - - - - 0% Total Revenue 237,250 117,995 183,226 149,185 54,024 77% Expenditures Personnel 105,514 8,142 81,454 76,215 - 24,060 77% Supplies 4,668 118 1,229 1,897 693 2,746 41% Services 117,248 3,984 54,170 47,164 6,923 56,155 52% Debt Service - - - - - - 0% Capital 1,500 304 1,196 20% Transfers Out - - - - - - 0% Total Expenditures 228,930 12,244 137,158 125,276 7,616 1 84,157 1 63% Net 8,320 105,751 46,068 23,908 (7,616) (30,133) Cash Balance 532,233 493,673 Staffing Full Time 2.00 2.00 2.00 Part-Time /Season al/Tem porary - - - Total 2.00 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. Revenue higher this 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. Explain Significant Spending on Capital Projects Below: A drop down projector and large screen TV has been budgete in capital for the conference room in the new Human Rights building. 47 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Eastrace Waterway Fund /Department Number 271 Month I September Date Updated 1 10/16/2013 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 4 41 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100 4 41 Expenditures (0) 100% Personnel - - - Supplies 346 0% Services - 0% Debt Service 0% Capital (0) 100% Transfers Out - Total Expenditures 346 - - Net (246) 4 41 Cash Balance 14,364 Staffing Full Time - Part-Time /Season al/Tem porary Total 14.311 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% 87 59 41% - - 0% 0% 0% 0% 87 59 41% - - - 0% 8,009 346 (0) 100% - - - 0% 0% 0% 0% 8,009 346 (0) 100% 7.9221 (3461 59 14.311 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 Fund /Department Number 273 Month I September Date Updated 1 10/10/2013 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 3,207 60% 100 Grants /Intergovernmental - - - Charges for Services 8,000 175 4,793 Interest Earnings 100 8 80 Bond Proceeds - - - Donations - - 0% Other Income - 0% Transfers In - - - Total Revenue 8,100 183 4,873 Expenditures 0% - Personnel - - - Supplies - - - Services 10,149 239 6,251 Debt Service - - - Capital Transfers Out - - - Total Expenditures 10,149 239 6,251 Net (2,049) (56) (1,378) Cash Balance 27,384 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: The Morris Performance Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from the solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. rncanr apenaing on t apnai r-rojecrs neiow: endinq in this fund 49 Form 3 0% 0% 0% 0% 1,844 3,207 60% 100 20 80% - - 0% 0% 0% 0% 1,944 3,227 60% - - 0% - 0% 3,898 62% - 0% 0% 0% - 3,898 62% 1.944 (6711 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: The Morris Performance Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from the solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. rncanr apenaing on t apnai r-rojecrs neiow: endinq 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 September Date Updated 1 10/10/2013 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 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - 0% Grants /Intergovernmental 185,000 0% Charges for Services - - - Interest Earnings 300 1 11 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 185,300 1 11 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 11 Cash Balance 3,815 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% 455 289 4% - - 0% - 0% 222 0% - 0% 677 185,289 0% - - 0% 45,000 0% 40,000 0% - - 0% 124,539 100,000 0% - - 0% 124,539 185,000 0% 123.8631 289 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 September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 100 8 77 110 23 77% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 100 8 77 110 23 77% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 27,102 27,102 0% Total Expenditures 27,102 27,102 0% Net (27,002) 8 77 110 (27,079) Cash Balance 27,112 27,012 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng ,- nangesivanances aeiow: Fund to be used only for the expenses of EDC revenue bonds. Fund to be closed during 2013. rncam apenaing on t apnai r-rojecis neiow: 51 Form 3 52 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I HAZMAT JMonth I September Fund /Department Number 289 1 Date Updated 10/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 - 16,722 - (13,722) 557% Interest Earnings - 5 31 11 (31) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,000 5 16,753 11 13,753 558% 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) 5 13,516 11 (14,016) Cash Balance 16,198 2,680 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 September Date Updated 1 10/18/2013 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 (32,900) 205% Grants /Intergovernmental - - - Charges for Services 31,300 2,000 64,200 Interest Earnings 200 27 310 Bond Proceeds - - - Donations 493 75% Other Income (354) 101% 4,782 Transfers In - - - Total Revenue 31,500 2,027 64,510 Expenditures - 0% Personnel 2,000 - 1,507 Supplies 35,666 53 35,720 Services 24,700 190 16,833 Debt Service - - - Capital 29,760 27,460 Transfers Out - - - Total Expenditures 92,126 243 81,520 Net (60,626) 1,784 (17,010) Cash Balance 102,403 Staffing Full Time - Part-Time /Season al/Tem porary Total 29,500 318 8 7,176 4,625 2,049 13,850 15,968 87.718 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Explain Significant Spending on Capital Projects Below: Purchased a new tow vehicle for Indiana River Rescue School Trailer at a cost of $27,460. Fund also maintains and replaces boats, motors and equipment as needed. 53 Form 3 0% 0% 0% 0% (32,900) 205% (110) 155% - 0% 0% 0% 0% 33,010 205% 493 75% 300 (354) 101% 4,782 3,085 88% - - 0% 2,300 92% - 0% rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Explain Significant Spending on Capital Projects Below: Purchased a new tow vehicle for Indiana River Rescue School Trailer at a cost of $27,460. Fund also maintains and replaces boats, motors and equipment as needed. 53 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Grants Fund /Department Number 292 Month I September Date Updated 1 10/11/2013 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 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) 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 19,450T 53,639 51% Net 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 i,nangesivanances aeiow: Change in cash balance is due to the timing of receipts for grant expenditures. The $36,911 Supplies amount is for the purchase of computer software and maintenance for police car communication. Funding from a Federal Grant was received in July. rncanr apenaing on t apnai r-rojecrs neiow: 54 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Regional Police Academy Fund /Department Number 294 Month I September Date Updated 1 10/11/2013 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 26,000 500 20,045 12,170 5,955 77% Interest Earnings - - - 333 - 0% Bond Proceeds - 0% Donations - - - - 0% Other Income 2,500 23 227 1,253 2,273 9% Transfers In - - - - - 0% Total Revenue 28,500 523 20,272 13,756 8,228 71% Expenditures Personnel - - - - - 0% Supplies 1,500 - 71 156 1,429 5% Services 27,000 1,853 19,140 8,614 7,860 71% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 28,500 1,853 19,211 8,770 9,289 67% Net - (1,330) 1,061 4,986 (1,061) Cash Balance 74,877 81,348 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- 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 September Date Updated 1 10/11/2013 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 15,000 0% Other Taxes 0% 410 Grants /Intergovernmental 87% - - Charges for Services - - - Interest Earnings 350 32 304 Bond Proceeds - - - Donations 3,250 - 250 Other Income 38,000 738 8,064 Transfers In - - - Total Revenue 41,600 770 8,618 Expenditures - 0% 34.203 76 Personnel - - - Supplies 14,030 784 3,482 Services 16,875 350 8,011 Debt Service 500 - - Capital 10,575 Transfers Out - - - Total Expenditures 41,980 1,134 11,493 Net (380) (364) (2,875) Cash Balance 104,414 Staffing Full Time - Part-Time /Season al/Tem porary Total 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% 410 46 87% - - 0% 2,640 3,000 8% 8,508 29,936 21% - - 0% 26,558 32,982 21% - - - 0% 4,905 76 10,472 25% 9,298 - 8,864 47% - 500 0% 20,000 10,575 0% - 0% 34.203 76 1 30.411 I 28% 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 September Date Updated 1 1011/13 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 59,707 (25,761) 126% Other Taxes - - - Grants /Intergovernmental 100,000 74,475 125,761 Charges for Services - - - Interest Earnings 1,000 66 699 Bond Proceeds - - - Donations - - - Other Income 1,000 78% 32,793 Transfers In - - - Total Revenue 102,000 74,541 159,253 Expenditures 0% 78.219 5.950 Personnel - - - Supplies 60,867 6,162 41,233 Services 45,000 - 10,454 Debt Service - - Capital 82,706 65,945 Transfers Out - - - Total Expenditures 188,573 6,162 117,632 Net (86,573) 68,379 41,621 Cash Balance 376,961 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 0% 0% 0% 59,707 (25,761) 126% - - 0% 687 301 70% - - 0% - 0% 10,026 (31,793) 3279% - 0% 70,420 57,253 156% - - - 0% 29,727 5,950 13,684 78% 24,481 - 34,546 23% - - 0% 24,011 16,761 80% 0% 78.219 5.950 64.991 66% 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 September Fund /Department Number 404 1 Date Updated 10/10/2013 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 5,885,204 6,688,597 1,961,736 75% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 80,000 4,280 41,762 56,884 38,238 52% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 805,932 42,244 390,662 622,393 415,270 48% Transfers In - - - - - 0% Total Revenue 8,732,872 700,435 6,317,628 7,367,874 2,415,244 72% Expenditures Personnel - - - - - 0% Supplies 1,476,918 94,279 842,475 17,830 634,443 57% Services 4,277,887 428,366 3,250,385 2,791,297 153,284 874,218 80% Debt Service 2,178,168 114,447 2,050,575 2,073,231 - 127,593 94% Capital 833,562 - 253,626 1,754,407 100,960 478,976 43% Transfers Out 676,882 - 676,882 481,992 - - 100% Total Expenditures 9,443,417 637,092 7,073,943 7,118,757 254,244 1 2,115,230 78% Net (710,545) 63,343 (756,315) 249,117 (254,244) 300,014 Cash Balance 14,570,687 14,456,561 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. $824,000) as a result of gasoline being budgeted in this fund for 2013. This was not in place in the prior year. For 2013, COIT distribtutions from the County are $653,911.59 per month and are paid through September 30, 2013. The amount shown as Transfers Out of $676,882 is for the curb and sidewalk program. The amount is transferred to the MVH fund 202. Explain Significant Spending on Capital Projects Below: At this same time in Septembr, there was roughly $1.5 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 September Fund /Department Number 408 1 Date Updated 1 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 8,177,352 681,446 6,133,014 6,987,628 2,044,338 75% Other Taxes - - - - - 0% Grants /Intergovernmental - - 0% Charges for Services - - 300 - (300) 0% Interest Earnings 50,000 2,577 27,577 37,662 22,423 55% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 504,660 424,325 409,160 80,335 84% Transfers In - - - - - 0% Total Revenue 8,732,012 684,023 6,585,217 7,434,451 2,146,795 75% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 2,658,175 117,004 1,071,547 934,682 445,462 1,141,165 43% Debt Service 1,913,214 - 1,914,214 1,901,453 - (1,000) 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 8,993,379 117,004 6,973,900 5,624,412 449,933 1,569,545 83% Net (261,367) 567,018 (388,684) 1,810,039 (449,933) 577,250 Cash Balance 9,595.727 10,190.299 atti ng Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, cxpenonure ano ararrmg %,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 July, 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 September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 142 - - - 142 0% Interest Earnings 1,405 8 80 878 1,325 6% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 68,557 128 3,489 4,456 65,068 5% Transfers In - - - - - 0% Total Revenue 70,104 136 3,568 5,334 66,536 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) 136 3,568 (195,117) (201,610) Cash Balance 27,321 21,418 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 September 2013 Date Updated 1 10/21/2013 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 104,766 76% 3,524 Grants /Intergovernmental - - - Charges for Services 429,000 36,414 324,234 Interest Earnings 2,700 255 2,394 Bond Proceeds - 324,785 105,072 Donations 222 - - Other Income 85 99% 13,890 Transfers In - - - Total Revenue 431,700 36,669 326,628 Expenditures - 100% 260,574 7,000 Personnel 64,378 28 1,173 Supplies 7,432 (22.9551 347 Services 67,756 5,633 22,280 Debt Service 42,499 23,238 Capital - Transfers Out 250,000 250,000 Total Expenditures 432,065 5,661 297,039 Net (365) 31,008 29,590 Cash Balance 889,224 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% 321,261 104,766 76% 3,524 306 89% - 0% - 0% 0% - 0% 324,785 105,072 76% 222 63,205 2% 7,000 85 99% 13,890 45,476 33% 19,261 55% - 0% 246,462 - 100% 260,574 7,000 128,026 70% 64.211 (7.0001 (22.9551 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 September Date Updated 1 10/11/2013 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 4 60% Grants /Intergovernmental 0% 1,990 Charges for Services - - - Interest Earnings 10 1 6 Bond Proceeds - - - Donations 1,990 - Other Income - 1 Transfers In - - - Total Revenue 2,000 1 7 Expenditures !71 Personnel - - - Supplies - Services 2,000 Debt Service - Capital Transfers Out - Total Expenditures 2,000 - Net - 1 7 Cash Balance 1,937 Staffing Full Time - Part-Time /Season al/Tem porary Total 9 9 356 1.928 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% 4 60% - 0% 1,990 0% (1) 0% - 0% 1,993 0% - 0% - 0% 2,000 0% - 0% 0% 0% 2,000 0% !71 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 September Fund /Department Number 313 1 Date Updated 10/16/2013 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 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 53,601 69,780 17,867 75% 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 5,956 781,085 737,793 476,704 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 (486,915) (591,922) 476,704 Cash Balance 90,458 6,698 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 taxes paid by the utilities are received monthly in this fund. Property taxes received in the amount of $693,822.13 during June, 2013 eliminated the negative cash balance in this fund. 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Services Capital Im rov. Fund /Department Number 288 Month I September Date Updated 1 10/18/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 155,084 - - 98,703 155,084 0% Charges for Services 2,764,000 289,947 2,184,189 1,645,273 579,811 79% Interest Earnings 20,000 1,191 14,770 24,883 5,230 74% Bond Proceeds - - - 0% Donations - - - 0% Other Income 48,000 2,322 34,036 41,645 13,964 71% Transfers In - - - - - 0% Total Revenue 2,987,084 293,460 2,232,994 1,810,504 754,090 75% Expenditures Personnel - - - - - - 0% Supplies 193,539 197,085 42,475 110 (3,656) 102% Services 1,125,768 390,142 2,626,811 67,689 4,322,547 (5,823,590) 617% Debt Service 1,190,596 - 40,667 57,200 - 1,149,929 1% Capital 7,568,260 51,490 1,348,419 493,247 49,789 6,170,052 0% Transfers Out 1,000,000 - 500,000 - - 500,000 50% Total Expenditures 11,078,163 441,632 4,712,981 660,611 4,372,446 1,992,736 82% Net (8,091,079) (148,173) (2,479,987) 1,149,893 (4,372,446) (1,238,646) Cash Balance 3,077,017 6,683,749 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r= xpenanure ano atarring i,nangesivanances oeiow: The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire trucks, ambulances and major construction projects. There are no employees associated with this fund. Incurring project expenses for construction of Fire Training Facility and Fire Station 5 which will be reimbursed through bond. in oignincam openaing on t apnai rrojects neiow: ary 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 September Fund /Department Number 377 1 Date Updated 10/16/2013 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 0% Local Income Taxes 0% Other Taxes - - 407,627 - 0% Grants /Intergovernmental 600,000 362,795 527,710 237,205 60% Charges for Services - - - - - 0% Interest Earnings 6,500 176 2,369 4,245 4,131 36% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 81,301 77,851 88,023 3,450 96% Transfers In - - - - - 0% Total Revenue 687,801 176 443,016 1,027,605 244,785 64% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 776,671 776,470 776,408 201 100% Capital - - - - 0% Transfers Out 100,000 100,000 466,864 - 100% Total Expenditures 876,671 876,470 1,243,271 201 100% Net (188,870) 176 (433,454) (215,666) 244,584 Cash Balance 607,368 886,752 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Effective January 1, 2013, this fund no longer collects hotel /motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund is currenty used for debt the 2010 Coveleski Stadium bonds (payments due in January and July) and a $100,000 capital transfer to Century Center (paid in January, 2013). PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Coveleski Stadium, Century Center, Morris Performing Arts Center and Studebaker National Museum). Coveleski Stadium generates the majority of PSDA revenue. 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 September Date Updated 1 10/16/2013 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 8 77 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 500 8 77 Expenditures (0) 100% Personnel - - - Supplies 2,002 0% Services 1,538 0% Debt Service - 0% Capital 1 (0) 100% Transfers Out - Total Expenditures 3,540 - - Net (3,040) 8 77 Cash Balance 26,835 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% 296 423 15% - - 0% 0% 0% 0% 296 423 15% - - - 0% 4,985 2,002 (0) 100% 33,462 1,538 - 100% - - 0% 0% - - 0% 38,447 3,540 1 (0) 100% 38.1521 (3.54011 424 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 SEPTEMBER Date Updated 1 10/16/2013 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 15 140 Bond Proceeds - - - Donations 2,700 0% Other Income - 0% Transfers In - - - Total Revenue 2,900 15 140 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out Total Expenditures - - - Net 2,900 15 140 Cash Balance 48,986 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% 170 60 70% - - 0% 13,000 2,700 0% - - 0% - - 0% 13,170 2,760 5% - - 0% 0% 0% 0% 0% 0% 0% 13.170 2.760 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Park Nonreverting Capital Fund /Department Number 405 Month I SEPTEMBER Date Updated 1 10/16/2013 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 (1,005) 134% 1,530 Grants /Intergovernmental - - - Charges for Services 3,000 324 4,005 Interest Earnings 2,200 112 1,191 Bond Proceeds - - - Donations - - - - Other Income - 712% 13,405 Transfers In 198,300 - - Total Revenue 203,500 436 18,601 Expenditures - 0% 111.339 38.575 Personnel - - - Supplies 13,816 2,115 66,535 Services - - 40 Debt Service - - Capital 203,500 24,731 Transfers Out - - - Total Expenditures 217,316 2,115 91,306 Net (13,816) (1,679) (72,705) Cash Balance 419,681 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. 97 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 0% 0% 0% 0% 3,097 (1,005) 134% 1,530 1,009 54% - - 0% - 0% 13,043 (13,405) 0% - 198,300 0% 17,669 184,899 9% - - - 0% 34,630 31,775 (84,494) 712% 12,735 6,800 (6,840) 0% - - - 0% 63,974 178,769 12% - - - 0% 111.339 38.575 1 87.435 1 60% 97 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 September Fund /Department Number 406 1 Date Updated 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 4,000 238 2,287 3,061 1,713 57% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 46,054 3,838 34,753 32,826 11,301 75% Transfers In - - - - - 0% Total Revenue 614,325 4,076 310,520 340,588 303,805 51% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 504 42 378 477 126 75% Debt Service 874,716 56,546 409,343 273,617 465,373 47% Capital 36,000 - - 13,600 36,000 0% Transfers Out - - - - - 0% Total Expenditures 911,220 56,588 409,721 287,694 501,499 45% Net (296,895) (52,512) (99,201) 52,894 (197,694) Cash Balance 736,568 875,124 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 70 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Improvement IMonth I September Fund /Department Number 407 1 Date Updated 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 150,000 150,000 150,000 - 100% Grants /Intergovernmental 258,990 129,108 126,415 129,882 50% Charges for Services - - - - - 0% Interest Earnings 100 3 105 15 (5) 105% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 25,000 25,000 25,000 5,900 100% Transfers In - - - - 0% Total Revenue 434,090 25,003 304,213 282,331 129,877 70% 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 25,003 (63,362) (119,946) 129,877 Cash Balance 34,358 (69,187) Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Revenue is this fund includes $150,000 in hotel /motel taxes and $258,990 in cigarette taxes from other units of government. The hotel /motel tax distribution is usually received in 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 September Fund /Department Number 412 1 Date Updated 10/14/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 54,000 2,154 22,110 37,336 31,890 41% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 474,662 278,773 82,884 195,889 59% Transfers In - - - - - 0% Total Revenue 528,662 2,154 300,883 120,220 227,779 57% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 3,395,846 7,858 1,070,970 584,601 1,383,874 941,002 72% Transfers Out - - - - - - 0% Total Expenditures 3,395,846 7,858 1,070,970 584,601 1,383,874 1 941,002 1 72% Net (2,867,184) (5,704) (770,086) (464,382) (1,383,874) (713,223) Cash Balance 7,126,600 8,859,973 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 September 30, 2013. Explain Significant Spending on Capital Projects Below: DLZ for Olive /Sample Overpass: 324,838 DLZ for 2 -way streets feasibility: 119,543 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 September Date Updated 1 10/10/2013 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 35,255 65% 1,678 Grants /Intergovernmental - - - Charges for Services 100,000 - 64,745 Interest Earnings 1,500 130 1,166 Bond Proceeds - - - Donations - - 0% Other Income 15,089 41% 10,061 4,266 Transfers In - - - Total Revenue 101,500 130 65,911 Expenditures - 0% 164.611 14.384 Personnel - - - Supplies 25,500 2,200 10,411 Services 20,970 - 11,945 Debt Service - - Capital 26,196 15,828 Transfers Out - - - Total Expenditures 72,666 2,200 38,184 Net 28,834 (2,070) 27,728 Cash Balance 423,995 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: rel and Rotunda / Mezzanine (second floor), remodeled Restrooms at the Bistro level. 5 an a ■ 72 Form 3 0% 0% 0% 0% 60,466 35,255 65% 1,678 334 78% - - 0% 0% 0% 0% 62,145 35,589 65% - - 0% 6,274 - 15,089 41% 10,061 4,266 4,759 77% - - - 0% 148,276 10,118 250 99% - - - 0% 164.611 14.384 1 20.098 1 72% 5 an a ■ 72 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community Revitalization Enhancement District Fund /Department Number 434 Month I September Date Updated 1 10/16/2013 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 650,000 0% Grants /Intergovernmental - 0% Charges for Services - - - Interest Earnings 1,000 36 455 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 651,000 36 455 Expenditures 0% Personnel - - - Supplies 100% Services - - Debt Service 873,949 873,949 Capital - - Transfers Out - - Total Expenditures 873,949 - 873,949 Net (222,949) 36 (873,494) Cash Balance (649,908) 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% 931 545 46% - - 0% 0% 0% 0% 931 650,545 0% - - 0% 0% - 0% 878,554 100% - 0% - 0% 878,554 100% R77 A231 w';n_'; 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 September Date Updated 1 10/10/2013 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% 200 Grants /Intergovernmental 140% - - Charges for Services - - - Interest Earnings 125 20 175 Bond Proceeds - - - Donations - - - Other Income 16,000 1,542 11,417 Transfers In - - - Total Revenue 16,125 1,563 11,592 Expenditures 0% Personnel - - - Supplies 10.165 4.533 Services Debt Service Capital Transfers Out Total Expenditures - - Net 16,125 1,563 11,592 Cash Balance 69,896 Staffing Full Time N/A N/A N/A Part-Time /Season al/Tem porary N/A N/A N/A Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- 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% 200 (50) 140% - - 0% - - 0% 9,965 4,583 71% - - 0% 10,165 4,533 72% - - 0% 0% 0% 0% 0% 0% 0% 10.165 4.533 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- 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 September Date Updated 1 10/16/2013 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% 3,296 Grants /Intergovernmental 45% - - Charges for Services - - - Interest Earnings 4,500 206 2,029 Bond Proceeds - - - Donations - - - Other Income 11,876 21% 42 Transfers In - - - Total Revenue 4,500 206 2,071 Expenditures 0% 270,956 Personnel - - - Supplies 15,000 - 3,124 Services 164,322 5,825 46,079 Debt Service - - - Capital Transfers Out - - - Total Expenditures 179,322 5,825 49,203 Net (174,822) (5,619) (47,132) Cash Balance 671,955 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% 3,296 2,471 45% - - 0% - - 0% 115,286 (42) 0% - - 0% 118,582 2,429 46% - - 0% 1,339 11,876 21% 269,617 118,243 28% - - 0% 0% 0% 270,956 130,119 27% 152.3741 (127.6901 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 76 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Consolidated Building Department IMonth I September Fund /Department Number 600 1 Date Updated 10/10/2013 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 1,147,035 78,741 721,124 713,350 425,911 63% Interest Earnings 1,000 53 561 233 439 56% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 600 2,287 5,336 (2,287) 0% Transfers In - - - - - 0% Total Revenue 1,148,035 79,394 723,972 718,919 424,063 63% Expenditures Personnel 957,635 66,314 660,015 588,898 5,824 291,796 70% Supplies 40,579 7,792 30,640 18,322 1,401 8,538 79% Services 105,031 9,122 54,895 52,120 5,849 44,287 58% Debt Service 16,707 2,175 12,334 6,524 - 4,373 74% Capital 28,200 - - - 28,200 0% Transfers Out - - - - - - 0% Total Expenditures 1,148,152 85,403 757,884 665,864 13,074 377,194 67% Net (117) (6,009) (33,912) 53,055 (13,074)1 46,869 Cash Balance 169,937 160,111 Staffing Full Time 15.00 14.00 14.00 Part-Time /Season al/Tem porary - - - Total 15.00 14.00 14.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Expenditures for August and September will be greater than normal in that August had 3 payrolls and we are purchasing Fads and software for the inspectors. In September, we had an auto lease payment due and six months of office maintenance /utilities payment due. Explain Significant Spending on Capital Projects Below: The Capital Accounts are set up for a new copier for the office and (pads with software to get the Inspectors computerized and eliminate paperwork. 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 September Date Updated 1 10/16/2013 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 300,378 68% 3,452 Grants /Intergovernmental - - - Charges for Services 943,905 68,466 643,527 Interest Earnings 4,000 274 2,431 Bond Proceeds - - - Donations - - - Other Income 111,034 9,995 101,746 Transfers In - - - Total Revenue 1,058,939 78,735 747,704 Expenditures - 0% 822,425 179,073 Personnel - - - Supplies - - - Services 688,645 9,658 473,531 Debt Service - - - Capital 441,194 1,466 157,633 Transfers Out - - - Total Expenditures 1,129,839 11,124 631,164 Net (70,900) 67,611 116,540 Cash Balance 971,985 Staffing Full Time - Part-Time /Season al/Tem porary Total 81 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Last year's capital projects were:upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane 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% 633,235 300,378 68% 3,452 1,569 61% - - 0% - - 0% 89,872 9,288 92% - - 0% 726,559 311,235 71% - - 0% - - 0% 441,208 215,114 69% - - - 0% 381,217 179,073 104,488 76% - - - 0% 822,425 179,073 319,602 72% (95.866) (179.0731 (8.3671 81 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Last year's capital projects were:upgrade automation in garages. 2013 projects are: upgrade lighting; new signage; trash receptacles; and membrane 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 IMonth I September Fund /Department Number 610 1 Date Updated 10/10/2013 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 4,815,830 411,025 3,652,671 3,598,702 1,163,159 76% Interest Earnings 6,000 173 2,543 4,576 3,457 42% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 435,871 204,439 397,704 34,846 38,167 91% Transfers In - - - - - 0% Total Revenue 5,257,701 615,637 4,052,918 3,638,124 1,204,783 77% Expenditures Personnel 1,661,801 129,063 1,291,153 1,173,970 1,512 369,136 78% Supplies 337,565 30,393 284,183 194,932 1,923 51,460 85% Services 2,864,557 271,915 2,089,391 2,241,722 356,931 418,235 85% Debt Service - - - - - - 0% Capital - - - 0% Transfers Out 784,061 - 830,239 259,200 46,178 106% Total Expenditures 5,647,984 431,371 4,494,965 3,869,825 360,365 792,654 86% Net (390,283) 184,267 (442,047) (231,702) (360,365)1 412,129 Cash Balance 738,468 918,461 Staffing Full Time 28.10 27.10 27.10 Part-Time /Season al/Tem porary 7.00 7.00 7.00 Total 35.10 34.10 34.10 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The $204,000 in other income this month was from the Code Dept. to reimburse Solid Waste for six months of landfill tipping fees and other costs related to illegal dumping clean -up. The fourth quarter will be extremely tight for this fund. The expenses that undermine the budget each year -fuel, landfill tipping fees, vehicle repair & maintenance, and bad debt write offs, are difficult to predict and control. It is likely this fund will require a year end appropriation to keep it solvent. 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 September Date Updated 1 10/1/2013 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 178% - Charges for Services - - - Interest Earnings 200 90 355 Bond Proceeds - - - Donations 0% Other Income - 0% - Transfers In 784,061 - 830,239 Total Revenue 784,261 90 830,594 Expenditures - 0% Personnel - - - Supplies Services - - - Debt Service 734,061 10,821 603,950 Capital 230,000 9,048 28,048 Transfers Out - - - Total Expenditures 964,061 19,870 631,998 Net (179,800) (19,780) 198,596 Cash Balance 198,704 Staffing Full Time - Part-Time /Season al/Tem porary Total 238 259 226,331 3,406 700 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: Year to date transfers in were higher than originally expected to fund additional Capital purchases. Debt Service payments in 2013 are significantly higher than prior year due to four new trucks, additional containers, and tag readers lease- purchased late in 2012. rncanr apenaing on t apnai r-rojecrs neiow: 79 Form 3 0% 0% 0% 0% 0% (155) 178% - 0% 0% 0% 46,178 106% 46,333 106% 0% 0% 0% - 130,111 82% 24,702 177,250 23% - - 0% rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: Year to date transfers in were higher than originally expected to fund additional Capital purchases. Debt Service payments in 2013 are significantly higher than prior year due to four new trucks, additional containers, and tag readers lease- purchased late in 2012. rncanr apenaing on t apnai r-rojecrs neiow: 79 Form 3 80 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Operations IMonth I September Fund /Department Number 620 1 Date Updated 10.10.13 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 1,279,684 11,073,731 11,555,881 3,453,017 76% Interest Earnings 9,000 655 4,807 7,456 4,193 53% Bond Proceeds - - 0% Donations - - 0% Other Income 135,500 993 92,693 144,203 42,807 68% Transfers In 16,500 1,332 11,142 58,700 5,358 68% Total Revenue 14,687,748 1,282,664 11,182,373 11,766,240 3,505,375 76% Expenditures Personnel 4,434,851 313,764 3,167,565 3,119,334 2,705 1,264,581 71% Supplies 1,107,134 42,201 625,764 555,755 151,272 330,098 70% Services 5,037,006 489,160 3,114,660 2,614,770 225,878 1,696,468 66% Debt Service 58,732 4,304 41,325 42,621 12,950 4,457 92% Capital - - - 0% Transfers Out 4,158,224 348,394 3,040,534 3,658,360 - 1,117,690 73% Total Expenditures 14,795,947 1,197,823 9,989,848 9,990,840 392,805 4,413,294 70% Net (108,199) 84,841 1,192,525 1,775,400 (392,805) (907,919) Cash Balance 2,798,698 3,250,435 Staffing Full Time 72.05 67.05 67.05 Part-Time /Season al/Tem porary 3.00 2.50 2.50 Total 75.05 69.55 69.55 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. Increase in current year supply expenditures is mostly attributed to items that no longer qualify as capital and were supported by different funds. Current year services increased overall largely because of a water leak survey,services for meter installations, and various 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 September Date Updated 1 10.10.13 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% 5,091 Grants /Intergovernmental 83% 638,359 - Charges for Services - - - Interest Earnings 14,000 1,124 11,626 Bond Proceeds - 1,206,549 2,374 Donations - - 0% Other Income - - Transfers In - - - Total Revenue 14,000 1,124 11,626 Expenditures - 0% 933,512 166,994 Personnel - - - Supplies - - - Services 26,050 2,400 22,450 Debt Service - Capital 1,190,742 1,050 456,739 Transfers Out - - - Total Expenditures 1,216,792 3,450 479,189 Net (1,202,792) (2,326) (467,563) Cash Balance 3,677,754 Staffing Full Time - Part-Time /Season al/Tem porary Total 1 r xpiam aignmcam mevenue, r- xpenanure ano atarnng ,- nangesivanances oeiow: Prior year to date revenue is reflective of bond proceeds received from the 2012 Revenue Bonds for previously purchased water meters. Also, the 2012 transfer in revenue is a combination of pay as you go capital transfers and surplus monies transferred in from the operating fund. rxpiam oignincam openaing on t apnai rrojects neiow: Current YTD: Vehicle- $22,435 Ireland Rd Tank Imr Ewing Main Ext. Project- $234,282 81 Form 3 0% 0% 0% 0% 0% 5,091 2,374 83% 638,359 - 0% 0% 0% 563,099 0% 1,206,549 2,374 83% - - 0% - - 0% 30,750 3,600 100% 0% 902,762 163,394 570,609 52% - - - 0% 933,512 166,994 570,609 53% 273.037 (166.9941 (568.2351 1 r xpiam aignmcam mevenue, r- xpenanure ano atarnng ,- nangesivanances oeiow: Prior year to date revenue is reflective of bond proceeds received from the 2012 Revenue Bonds for previously purchased water meters. Also, the 2012 transfer in revenue is a combination of pay as you go capital transfers and surplus monies transferred in from the operating fund. rxpiam oignincam openaing on t apnai rrojects neiow: Current YTD: Vehicle- $22,435 Ireland Rd Tank Imr Ewing Main Ext. Project- $234,282 81 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Capital Fund /Department Number 623 Month I September Date Updated 1 10.10.13 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% 5,967 Grants /Intergovernmental 82% 8,345,333 - Charges for Services - - - Interest Earnings 18,000 1,250 14,745 Bond Proceeds - 8,372,050 3,255 Donations - - - 0% Other Income 2 - - Transfers In - - - Total Revenue 18,000 1,250 14,745 Expenditures - 0% 2,360,457 3,058,408T Personnel - - - Supplies 2,022,863 (311,747) 1,245,043 Services 189,685 Debt Service - Capital 3,353,655 50,206 947,751 Transfers Out - Total Expenditures 5,566,203 50,206 2,192,794 Net (5,548,203) (48,956) (2,178,049) Cash Balance 3,624,787 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r= xpenanure ano otarring ,- nangesivanances rseiow: Prior year revenue reflects issuance of Water Works Revenue Bonds of 2012 . Pay out costs for issuance totaled $345,609. Approved use of bond proceeds included 100% funding of the required debt service reserve. The reserve totaled $577,286 and it was transferred out to Fund 626. Current year expenditures are mainly for water meter supplies and for the Pinhook WTP Capital Improvement Project. rncam apenaing on t apnai rrojects neiow: PinhookWTP Project- $519,092 Water Met 82 Form 3 0% 0% 0% 0% 0% 5,967 3,255 82% 8,345,333 - 0% 0% 20,750 0% - 0% 8,372,050 3,255 82% - - - 0% 777,818 2 100% 345,609 189,687 (2) 100% - 0% 1,437,562 2,090,903 315,002 91% 577,286 - 0% 2,360,457 3,058,408T 315,002 94% 6,011,593 (3,058,408) (311,747) 6,158.408 r=xpiam aigmricam rtevenue, r= xpenanure ano otarring ,- nangesivanances rseiow: Prior year revenue reflects issuance of Water Works Revenue Bonds of 2012 . Pay out costs for issuance totaled $345,609. Approved use of bond proceeds included 100% funding of the required debt service reserve. The reserve totaled $577,286 and it was transferred out to Fund 626. Current year expenditures are mainly for water meter supplies and for the Pinhook WTP Capital Improvement Project. rncam apenaing on t apnai rrojects neiow: PinhookWTP Project- $519,092 Water Met 82 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Customer Deposit Fund /Department Number 624 Month I September Date Updated 1 10.9.13 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% 5,677 Grants /Intergovernmental 66% - - Charges for Services - - - Interest Earnings 6,100 437 4,026 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,100 437 4,026 Expenditures (66). 102% 5,677 Personnel - - - Supplies - 2.140 Services Debt Service Capital - - - Transfers Out 4,000 437 4,066 Total Expenditures 4,000 437 4,066 Net 2,100 - (40) Cash Balance 1,446,643 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: No significant changes in the customer meter deposit fund. rncanr apenaing on t apnai r-rojecrs rseiow: 1 83 Form 3 0% 0% 0% 0% 0% 5,677 2,074 66% - - 0% 0% 0% 0% 5,677 2,074 66% - - 0% 0% 0% 0% 0% 5,677 (66). 102% 5,677 (66) 102% - 2.140 1 83 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Sinking Fund /Department Number 625 Month I September Date Updated 1 10.9.13 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% 3,160 Grants /Intergovernmental 26% - Charges for Services - - - Interest Earnings 5,000 281 1,319 Bond Proceeds - 1,225,942 568,485 Donations - - 0% Other Income - 0% Transfers In 2,103,381 170,953 1,538,577 Total Revenue 2,108,381 171,234 1,539,896 Expenditures 3,681 26% 354,264 Personnel - - - Supplies 871,678 (1,128, 577) Services - - - Debt Service 2,103,381 410,000 Capital - Transfers Out 5,000 281 1,319 Total Expenditures 2,108,381 281 411,319 Net 170,953 1,128, 577 Cash Balance 1,133,213 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, cxpenonure ano ararring ,- nangesivanances aeiow: Transfer in revenue is greater in 2013 mostly because of the 2012 Revenue Bonds debt. This debt and the refunding of the 2002 Revenue Bonds in November last year contribute to current year elevation in debt service expenditures.. rncanr apenaing on t apnai r-rojecrs neiow: 84 Form 3 0% 0% 0% 0% 0% 3,160 3,681 26% - 0% 0% 0% 1,222,782 564,804 73% 1,225,942 568,485 73% - - 0% 0% 0% 351,104 1,693,381 19% - 0% 3,160 3,681 26% 354,264 1,697,062 20% 871,678 (1,128, 577) 881.072 rxpiam aigmricanr Kevenue, cxpenonure ano ararring ,- nangesivanances aeiow: Transfer in revenue is greater in 2013 mostly because of the 2012 Revenue Bonds debt. This debt and the refunding of the 2002 Revenue Bonds in November last year contribute to current year elevation in debt service expenditures.. 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 September Date Updated 1 10.9.13 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% 2,183 Grants /Intergovernmental 68% - Charges for Services - - - Interest Earnings 5,700 443 3,902 Bond Proceeds - 808,056 112,773 Donations - - 0% Other Income 0% Transfers In 307,809 17,462 196,834 Total Revenue 313,509 17,905 200,736 Expenditures 0% Personnel - - - Supplies 808.056 112.773 Services Debt Service Capital Transfers Out Total Expenditures - - - Net 313,509 17,905 200,736 Cash Balance 1,512,424 Staffing Full Time - Part-Time /Season al/Tem porary Total 1 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Waterworks Revenue Bonds of 2012 funded 100% of the required reserve at closing in June 2012. The reserve amount of $577,286 is included in the prior year transfer revenue. rncanr apenaing on t apnai r-rojecrs neiow: 85 Form 3 0% 0% 0% 0% 0% 2,183 1,798 68% - 0% 0% 0% 805,873 110,975 64% 808,056 112,773 64% - - 0% 0% 0% 0% 0% 0% 0% 808.056 112.773 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Waterworks Revenue Bonds of 2012 funded 100% of the required reserve at closing in June 2012. The reserve amount of $577,286 is included in the prior year transfer revenue. 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 September Date Updated 1 10.9.13 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 7,500 614 5,757 8,050 1,743 77% Bond Proceeds - - 0% Donations 0% Other Income 0% Transfers In 45,301 45,301 121,426 - 100% Total Revenue 52,801 614 51,058 129,476 1,743 97% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,500 614 5,757 8,050 1,743 77% Total Expenditures 7,500 614 5,757 8,050 1,743 77% Net 45,301 - 45,301 121,426 Cash Balance 2,031,532 1,986,231 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Transfer in revenue is for the purpose of satisfying and complying with the city's 16.7% O& M Cash Reserve Requirement. 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 September 2013 Date Updated 1 10/21/2013 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 548,000 45,488 411,039 407,815 136,961 75% Interest Earnings 1,200 385 3,446 4,042 (2,246) 287% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 549,200 45,873 414,484 411,858 134,716 75% Expenditures Personnel 117,515 8,743 85,520 52,798 31,995 73% Supplies 16,771 415 14,774 20,607 604 1,393 92% Services 393,083 5,447 150,152 136,455 14,956 227,975 42% Debt Service 28,475 14,218 14,257 50% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 555,844 14,605 264,663 209,859 15,560 275,620 50% Net (6,644) 31,268 149,821 201,998 (15,560) (140,905) Cash Balance 1,310,310 1,119,275 Staffing Full Time 1.30 1.30 1.30 Part-Time /Season al/Tem porary - - - Total 1.30 1.30 1.30 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances 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 September Fund /Department Number 641 1 Date Updated 10/4/2013 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 33,033,547 2,711,553 23,662,963 23,496,667 9,370,584 72% Interest Earnings 12,000 1,787 12,840 13,264 (840) 107% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 68,000 7,374 40,632 68,011 27,368 60% Transfers In 18,000 995 13,362 72,345 4,638 74% Total Revenue 33,131,547 2,721,709 23,729,797 23,650,287 9,401,750 72% Expenditures Personnel 6,751,188 479,923 4,806,362 4,189,197 2,507 1,942,319 71% Supplies 2,155,362 121,846 1,196,935 1,195,836 457,314 501,113 77% Services 12,719,733 903,945 7,808,352 7,460,366 1,718,482 3,192,899 75% Debt Service 314,896 110 241,971 83,333 - 72,925 77% Capital - - - - - 0% Transfers Out 13,377,561 774,514 7,343,937 9,642,190 - 6,033,624 55% Total Expenditures 35,318,740 2,280,339 21,397,557 22,570,921 2,178,303 11,742,881 67% Net (2,187,193) 441,370 2,332,240 1,079,366 (2,178,303) (2,341,130) Cash Balance 6,552,173 3,128,038 Staffing Full Time 96.80 94.80 94.80 Part-Time /Season al/Tem porary 13.28 6.58 6.58 Total 110.08 101.38 101.38 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund is in very good shape overall. Cash that has been accumulating in the fund will be transferred to Fund 642 before year end to facilitate necessary capital spending mandated by the Consent Decree. Explain Significant Spending on Capital Projects Below: Capital spending for Sewage Works is from Fund 642. 88 Form 3 89 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Capital JMonth I September Fund /Department Number 642 1 Date Updated 10/3/2013 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 2,032 23,079 37,807 36,921 38% Bond Proceeds - - - - - 0% Donations - - 0% Other Income - 20,000 168,094 - (168,094) 0% Transfers In 4,500,000 - - 3,800,000 4,500,000 0% Total Revenue 4,560,000 22,032 191,173 3,837,807 4,368,827 4% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 335,200 20,276 144,432 190,768 100% Debt Service - - - - - 0% Capital 11,164,371 451,092 2,689,242 3,974,172 6,374,029 2,101,100 81% Transfers Out - - - - - - 0% Total Expenditures 11,499,571 471,367 2,833,675 3,974,172 6,564,797 1 2,101,100 1 82% Net (6,939,571) (449,336) (2,642,501) (136,365) (6,564,797)1 2,267,727 Cash Balance 6,220,608 9,636,928 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The sale of a sewer drag machine provided $20,000 in miscellaneous income this month. Explain Significant Spending on Capital Projects Below: Year to date: Michigan St. Lift Station replacement $403,229, Automation of DO Controls at WWTP $468,983, Engineering work on upcoming projects $144,432, Completion of Triangle Neighborhood infrastructure $41,374, Primary Clarifier Rehab $364,744, Manhole rehab $670,016, and sewer lining $528,553. 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 September Date Updated 1 9/30/2013 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% 12,842 Grants /Intergovernmental 51% - - Charges for Services - - - Interest Earnings 18,000 995 9,140 Bond Proceeds - - - Donations - 0% Other Income - 0% - Transfers In 109,098 - 200,296 Total Revenue 127,098 995 209,436 Expenditures 8,860 51% 72,345 Personnel - - - Supplies 59.5031 1 191.1981 Services Debt Service Capital - - - Transfers Out 18,000 995 9,140 Total Expenditures 18,000 995 9,140 Net 109,098 - 200,296 Cash Balance 3,292,600 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring -nangesivariances aeiow: The large amount transferred in from Fund 641 was to bring this 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% 12,842 8,860 51% - - 0% 0% 0% - 91,198 184% 12,842 82,338 165% - 0% 0% 0% 0% - 0% 72,345 8,860 51% 72,345 8,860 51% 59.5031 1 191.1981 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring -nangesivariances aeiow: The large amount transferred in from Fund 641 was to bring this 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 September Fund /Department Number 645 Date Updated 9/30/2013 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 used up. The $12.43 cash balance in the fund will be paid out in October. 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 September Date Updated 1 9/30/2013 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 39 Bond Proceeds - - Donations 0% Other Income - Transfers In - - Total Revenue 2 39 Expenditures Personnel - - Supplies - - Services 19,017 13,616 Debt Service - - Capital 0% Transfers Out - - Total Expenditures 19,017 - 13,616 1 100% Net (19,017) 2 (13,577) Cash Balance 5,464 Staffing 0% Full Time - Part-Time /Season al/Tem porary 5.401 Total 100% rxpiam aigmncam 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: 184 184 6,715 38,271 a 92 Form 3 0% 0% 0% 0% 0% (39) 0% - 0% 0% 0% 0% 39 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 September Date Updated 1 9/30/2013 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 8,500 1,279 7,067 10,161 1,434 83% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 8,226,256 774,514 7,129,545 6,169,130 1,096,711 87% Total Revenue 8,234,756 775,793 7,136,612 6,179,291 1,098,144 87% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 9,804,044 2,663,315 1,783,938 7,140,729 27% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 9,804,044 2,663,315 1,783,938 7,140,729 27% Net (1,569,288) 775,793 4,473,297 4,395,353 (6,042,585) Cash Balance 5,309,342 5,087,411 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Monthly transfers in from Fund 641 are mandatory, per bond covenants. Year -to -date debt service payments have been interest only. Principal and interest payments will also be paid in December. 2013 debt service is higher than 2012 due to costs associated with refunding the 2004 Bond and 1998 SRF Loan, and the first interest payment made 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 September Date Updated 1 9/30/2013 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 Total Expenditures 698 0% Net (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 September Date Updated 1 9/30/2013 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 (67) - - Interest Earnings - 1 67 Bond Proceeds - - Donations 0% Other Income 0% Transfers In 67 - - Total Revenue - 1 67 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 (35,916) Cash Balance 3,641 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Bond balance of $3,641 expected to be spent or encumbered before year end. rncanr apenaing on t apnai r-rojecrs neiow: 95 Form 3 0% 0% 0% 0% 0% 541 (67) 0% - - 0% 0% 0% 0% 541 67 0% - - 0% - - 0% 35,260 0 100% - - 0% 153,863 3,528 90% - - 0% 189,122 3,529 91% 1 88.5811 /3.5981 95 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Debt Service Reserve Fund /Department Number 653 Month I September Date Updated 1 9/30/2013 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 - 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 8,097.254 Net (632,774) (2,423,992) Cash Balance 7,286,825 Staffing Full Time - Part-Time /Season al/Tem porary Total 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% 323,059 1,731,218 1 % 353,184 1,791,218 1% - - 0% 0% 0% 1 100% - 0% 0 100% 1 100% 353,184 1,791,218 8,097.254 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 September Date Updated 1 10/01/213 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 4 213 Bond Proceeds - - Donations 0% Other Income 0% Transfers In - - Total Revenue 4 213 Expenditures - 0% Personnel - - Supplies - - - Services 112,089 8,932 108,728 Debt Service - - - Capital 1,148 99% Transfers Out - - - Total Expenditures 112,089 8,932 108,728 Net (112,089) (8,928) (108,515) Cash Balance 3,688 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: 190.716 97 Form 3 0% 0% 0% 0% 0% 4,188 (213) 0% - - 0% 0% 0% 0% 4,188 213 0% - - 0% - - - 0% 314,065 2,213 1,148 99% 12,009 - - 0% 1,537,542 0% - 0% 1,863,615 2,213 1,148 99% 1.859.4271 (2.2131 (1.3611 190.716 97 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2011 Fund /Department Number 659 Month I September Date Updated 1 10/01/013 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 2,594 26,144 79,651 33,856 44% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 2,594 26,144 79,651 33,856 44% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 425,228 20,770 255,445 167,439 11,295 158,488 63% Debt Service - - - 371 - - 0% Capital 10,271,492 35,884 1,483,442 5,221,871 6,082,224 2,705,825 74% Transfers Out - - - - - - 0% Total Expenditures 10,696,720 56,654 1,738,887 5,389,680 6,093,520T--- ,093,520 2,864,313 73% Net (10,636,720) (54,060) (1,712,743) (5,310,029) (6,093,520) (2,830,457) Cash Balance 8,453,767 14,425,766 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rx iam of nincam openaing on t a nai rro ects neiow: Year to date: East Bank Sewer Separation -Phase 2 $607,869, East Bank Sewer Separation -Phase 3 $532,075, LaSalle School Area Sewer Separation $85,417, Diamond Ave. Sewer Separation -Phase 3 $147,511, East Bank Sewer Separation -Phase 4 $169,054, and Southwood Sewer Separation $148,135. 98 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2012 Fund /Department Number 661 Month I September Date Updated 1 10/1/2013 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 6,528 53,532 6,468 89% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 6,528 53,532 6,468 89% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 104,981 104,981 0 100% Debt Service - - - - - 0% Capital 19,055,019 1,018,716 3,192,622 1,987,938 13,874,459 27% Transfers Out - - - - - 0% Total Expenditures 19,160,000 1,018,716 3,297,603 1,987,938T 13,874,459 28% Net (19,100,000) (1,012,188) (3,244,071) (1,987,938)1 (13,867,991) Cash Balance 20,002,816 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 $1,739,043, Diamond Ave. Sewer Separation -Phase 3, $1,453,579. 99 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2013 Fund /Department Number 663 Month I September Date Updated 1 9/30/2013 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 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, cxpenonure ano ararrmg %,nangesivanances aeiow: The City has decided to not issue a 2013 Sewer bond so no activity is expected in this fund. 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 September Fund /Department Number 664 Date Updated 9/30/2013 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 1 4 (4) 0% Bond Proceeds - 85,740 (85,740) 0% Donations - 0% Other Income 0% Transfers In - - 0% Total Revenue 1 85,744 85,744 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 4,680 (85,745) Cash Balance 4,680 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 September Fund /Department Number 670 1 Date Updated 10/21/2013 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 2,306,831 99,271 1,008,088 863,780 1,298,743 44% Interest Earnings 360 - 228 198 132 63% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 145,578 3,529 55,123 74,153 90,455 38% Transfers In - - - - - 0% Total Revenue 3,766,205 102,801 2,376,875 2,251,566 1,389,330 63% Expenditures Personnel 2,006,397 155,260 1,342,715 1,106,877 663,682 67% Supplies 237,415 46,807 129,473 40,730 107,942 55% Services 973,347 70,540 727,084 632,049 246,263 75% Debt Service 1,300 141 4,005 3,372 (2,705) 308% Capital 329,000 - - - 329,000 0% Transfers Out - - - 1,344,057 - 0% Total Expenditures 3,547,459 272,748 2,203,277 3,127,085 1,344,182 62% Net 218,746 (169,947) 173,599 (875,519) 45,147 Cash Balance 1,240,251 1,080,393 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 has 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 September Date Updated 1 10/21/2013 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 32 219 301 281 44% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 575,000 - 575,000 1,344,057 - 100% Total Revenue 675,500 32 675,219 1,444,358 281 100% Expenditures Personnel - - - - - 0% Supplies 134,397 134,397 0% Services 11,000 11,000 0% Debt Service - - - 0% Capital 101,373 164,333 101,373 0% Transfers Out - - - 0% Total Expenditures 246,770 - - 164,333 246,770 0% Net 428,730 32 675,219 1,280,025 (246,489) Cash Balance 1,950,097 1,280,025 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano ararnng %,nangesivanances aeiow: The Century Center Capital fund receives an annual transfer of PSDA tax money in the amount of $100,000 per year. The Century Center Board of Managers has not approved a 2013 capital budget in this fund. SMG made a capital contribution of $575,000 to this fund on 13 August 2013. Explain Significant Spending on Capital Projects Below: The Century Center Board of Managers has not approved a capital budget in this fund for 2013. 103 Form 3 104 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Central Services jMonth I September Fund /Department Number 222 1 Date Updated 10/10/2013 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 7,891,203 530,807 5,382,469 5,083,527 2,508,734 68% Interest Earnings 1,500 293 2,830 3,804 (1,330) 189% Bond Proceeds - 0% Donations - 18,750 0% Other Income 30,000 9,706 106,477 30,905 (76,477) 355% Transfers In - - - - - 0% Total Revenue 7,922,703 540,806 5,491,776 5,136,986 2,430,927 69% Expenditures Personnel 2,813,983 190,227 1,915,077 1,858,324 46 898,861 68% Supplies 230,305 10,142 119,909 54,777 88,311 22,084 90% Services 4,674,822 297,033 3,352,851 3,005,029 1,280,656 41,315 99% Debt Service 3700 6,322 649 5,310 5,820 975 37 99% Capital 253,997 29,162 68,728 130,851 1,442 183,827 28% Transfers Out - - 0% Total Expenditures 7,979,429 527,214 5,461,876 5,054,800 1,371,430 1,146,124 86% Net (56,726) 13,592 29,900 82,186 (1,371,430) 1,284,803 Cash Balance 1,083,350 1,109,404 Staffing Full Time 44.00 43.00 40.00 Part-Time /Season al/Tem porary 1.00 - - Total 45.00 43.00 40.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Supplies -- allocation for Printshop increases from $27 to $149. Accts 2312 & 2398 are not budgeted, tool acct .23 -20 was used for a capital purchase from 2013 that monies will have to be transferred midyear. Natural Gas utilities were higher TY vs. LY. The encumbrance amount is high due to blanket PO's issued to AEP and NIPSCO for city -wide utility costs paid from this fund and charged back to departments. Revenue -- Energy Dept. - reclass of revenue from 101 General Fund to Fund 222 -0616. Explain Significant Spending on Capital Projects Below: 104 Form 3 105 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Liability Insurance IMonth I September Fund /Department Number 226 1 Date Updated 10/17/2013 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 2,988,576 247,413 2,239,797 2,190,162 748,779 75% Interest Earnings 26,000 1,595 15,443 19,196 10,557 59% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 18,500 1,859 14,507 16,641 10% Transfers In - - - - - 0% Total Revenue 3,033,076 249,008 2,257,099 2,223,864 775,977 74% Expenditures Personnel (1x) 179,100 12,580 124,818 125,788 - 54,282 70% Supplies (2x) 22,356 606 12,500 11,739 682 9,175 59% Services (3x except Debt Svc) 2,689,771 75,104 1,908,877 1,629,460 1,305 779,589 71% Debt Service (37.11 & 37.12) - - - - - - 0% Capital (4x) 24,700 23,994 706 97% Transfers Out 5x - - - - - - 0% Total Expenditures 2,915,927 88,290 2,070,188 1,766,987 1,987 843,753 71% Net 117,149 160,718 186,911 456,877 (1,987) (67,775) Cash Balance 5,432,323 4,908,232 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 largest component of the services category is for liability and property claims paid which are 92% of the 2013 budget at September 30, 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 68% of the budget at September 30, 2013. Explain Significant Spending on Capital Projects Below: 2013 budgeted capital is for computers 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 September Date Updated 1 10/13/2013 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% 1,518 Grants /Intergovernmental 59% - - Charges for Services - - - Interest Earnings 2,000 123 1,187 Bond Proceeds - - - Donations - - - Other Income 127,400 9,580 94,773 Transfers In - - - Total Revenue 129,400 9,703 95,960 Expenditures 0% 72,826 Personnel - - - Supplies 63,700 16.5601 63,700 Services 40,000 - Debt Service - Capital Transfers Out - - Total Expenditures 103,700 - 63,700 Net 25,700 9,703 32,260 Cash Balance 424,066 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. No liability claims have been paid so far during 2013. rncanr apenaing on t apnai r-rojecrs neiow: 106 Form 3 0% 0% 0% 0% 0% 1,518 813 59% - - 0% - - 0% 97,422 32,627 74% - - 0% 98,940 33,440 74% - - 0% 65,000 - 100% 7,826 40,000 0% - - 0% 0% 0% 72,826 40,000 61% 26.114 16.5601 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. No liability claims have been paid so far during 2013. 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 September Date Updated 1 10/17/2013 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 11,937,800 980,731 8,976,578 8,331,174 2,961,222 75% Interest Earnings 40,600 2,243 21,506 35,917 19,094 53% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 210,500 210,498 86 2 100% Transfers In - - - - - 0% Total Revenue 12,188,900 982,974 9,208,582 8,367,176 2,980,318 76% Expenditures Personnel - - - - - - 0% Supplies 24,444 2,573 9,177 9,342 1,594 13,673 44% Services 487,085 30,747 394,265 166,937 293 92,527 81% Insurance 12,837,300 1,113,245 9,270,497 8,740,247 3,566,803 72% Debt Service - - - - - - 0% Capital - 0% Transfers Out - - - 135,567 - - 0% Total Expenditures 13,348,829 1,146,565 9,673,940 9,052,093 1,887 3,673,002 72% Cash Balance 6,962,833 Staffing Full Time - Part-Time /Seasonal/Tem porary Total 8.168.703 txpiam ai nincam rcevenue, ex enanure ana biamng cnangesnrariances rseiow: Medical claims paid so far are 73% of the budget. Typically, medical claim payments are somewhat higher in the last quarter of the year. Our cash balance is now $1.2 million less than it was at this time last year. Wellness costs have been broken out between Supplies and Services for 2013. 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 September Fund /Department Number 713 1 Date Updated 10/13/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 341,250 15,996 204,395 206,204 136,855 60% Interest Earnings 200 63 388 74 (188) 194% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 341,450 16,059 204,783 206,279 136,667 60% Expenditures Personnel 262,963 2,357 44,551 161,639 218,412 17% Supplies - - - - - 0% Services 4,284 357 3,213 4,266 1,071 75% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 267,247 2,714 47,764 165,905 219,483 18% Net 74,203 13,345 157,020 40,373 (82,817) Cash Balance 229,586 30,965 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 September 30, 2013, claims paid on behalf of former Parks & Recreation department employees was $31,307.25, or 70% 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. The Unemployment Compensation Fund is classified as an Internal Service Fund for financial reporting. 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 September Fund /Department Number 701 1 Date Updated 10/21/2013 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 5,035,292 5,233,388 (0) 100% Charges for Services - - - - - 0% Interest Earnings 4,987 187 2,063 3,134 2,924 41% Bond Proceeds - - - - - 0% Donations - 0% Other Income 1,723 0% Transfers In - - - - 0% Total Revenue 5,040,279 2,517,833 5,037,356 5,238,244 2,923 100% Expenditures Personnel 5,894,925 442,584 4,095,949 4,260,379 1,798,976 69% Supplies 200 - - 69 200 0% Services 4,903 80 927 858 3,976 19% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 153 0% Total Expenditures 5,900,028 442,664 4,096,876 4,261,458 1,803,152 69% Net (859,749) 2,075,170 940,480 976,786 (1,800,229) Cash Balance 2,286,894 2,691,898 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 September Fund /Department Number 702 1 Date Updated 10/21/2013 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 5,863,697 6,731,621 (0) 100% Charges for Services - - - - - 0% Interest Earnings 6,000 423 4,066 4,430 1,934 68% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 4,000 1,111 12,117 2,889 28% Transfers In - - - - - 0% Total Revenue 5,873,697 2,932,271 5,868,875 6,748,168 4,822 100% Expenditures Personnel 6,922,721 532,359 4,869,366 4,954,860 2,053,355 70% Supplies 1,100 - 642 812 458 58% Services 5,312 164 1,394 821 3,918 26% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 792 0% Total Expenditures 6,929,133 532,522 4,871,403 4,957,285 2,057,730 70% N et (1,055,436) 2,399,749 997,472 1,790,884 (2,052,908) Cash Balance 3,307,548 3,956,198 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The Police Pension fund receives pension relief distributions from the State of Indiana to reimurse the City for pension costs paid and reported in the previous fiscal year. Per an INPERS letter dated June 3, 2013, the state pension relief payments will be $2,931,848.71 each on July 1, 2013 and October 2, 2013. The projected cash balance in the fund is $1,544,07.43 at December 31, 2013, a decrease of $764,618.46 during the year. The pension relief payments do not cover retiree health insurance premiums paid by the fund. Explain Significant Spending on Capital Projects Below: No capital expenditures are paid from this fund. 110 Form 3 Y 111 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF Revenue - Airport JMonth I September Fund /Department Number 324 1 Date Updated 10/16/2013 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 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 6,288 50,253 67,807 34,359 59% Bond Proceeds - - - - - 0% Donations 65,000 65,000 - 100% Other Income 2,309,640 (7,527) 2,321,865 248,859 (12,225) 101% Transfers In 281,000 314 278,932 662,703 2,068 99% Total Revenue 13,940,252 925 9,827,605 7,091,054 4,112,647 70% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 5,931,269 106,887 1,201,471 3,482,634 778,844 3,950,954 33% Debt Service 3,476,441 - 2,812,121 2,833,043 - 664,320 81% Capital 15,836,882 76,853 3,971,831 7,456,405 270,970 11,594,081 27% Transfers Out - - - - - - 0% Total Expenditures 25,244,592 183,740 7,985,423 13,772,082 1,049,814 1 16,209,355 1 36% Net (11,304,340) (184,665) 1,842,182 (6,681,028) (1,049,814) (12,096,708) Cash Balance 20,063,554 15,321,212 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 September Fund /Department Number 420 1 Date Updated 10/16/2013 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 3,650,000 1,705,491 1,909,554 1,944,509 47% Local Income Taxes - - - - 0% Other Taxes 398,500 198,500 398,000 200,000 50% Grants /Intergovernmental - - - - 0% Charges for Services 34,000 3,459 24,809 33,609 9,191 73% Interest Earnings 59,993 850 44,071 30,983 15,922 73% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 520,761 62,360 334,204 421,611 186,557 64% Transfers In - 525 4,960 832,300 4,960 0% Total Revenue 4,663,254 67,194 2,312,035 3,626,057 2,351,219 50% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 627,352 34,464 350,084 688,897 153,922 123,346 80% Debt Service 2,880,922 - 2,680,921 1,444,853 - 200,001 93% Capital 1,793,828 1,520 43,414 3,616,293 375,687 1,374,727 23% Transfers Out - - - - - - 0% Total Expenditures 5,302,102 35,984 3,074,419 5,750,043 529,609 1 1,698,074 1 68% Net (638,848) 31,210 (762,384) (2,123,986) (529,609)1 653,145 Cash Balance 2,075,496 2,369,214 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 September Date Updated 1 10/16/2013 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 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 4,000 139 1,201 3,600 2,799 30% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 444,000 139 265,891 228,683 178,109 60% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 11,496 180 2,038 6,594 531 8,927 22% Debt Service - - - - - - 0% Capital 657,319 25,699 297,923 796,000 41,879 317,517 52% Transfers Out - - - - - - 0% Total Expenditures 668,815 25,879 299,961 802,594 42,410 326,444 51% Net (224,815) (25,740) (34,070) (573,911) (42,410) (148,335) Cash Balance 417,659 357,932 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, 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 William Streetscape. ignincam apenaing on c apnai rrojects neiow: ects committed thus far in 2013 are: Completion c pe. 113 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Retail & Leighton Plaza Fund /Department Number 425 Month I September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 500 27 249 318 251 50% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 156,405 12,699 121,702 89,563 34,703 78% Transfers In - - - - - 0% Total Revenue 156,905 12,726 121,951 89,881 34,954 78% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 144,159 10,098 76,470 73,439 67,689 53% Debt Service - - - - - 0% Capital 7,026 6,309 6,309 17,750 717 90% Transfers Out - - - - - 0% Total Expenditures 151,185 16,407 82,779 91,189 68,406 55% Net 5,720 (3,681) 39,172 (1,308) (33,452) Cash Balance 134,567 98,170 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Operations under outside contract with CB Richard Ellis so all expenses except capital are shown under Services line, to show consistently with Parking Garages and Blackthorn Golf Course. rncanr apenaing on t apnai rrojecrs neiow: 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 September Date Updated 1 10/16/2013 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 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 1,111 10,379 14,015 (379) 104% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,730,000 1,111 623,564 890,416 1,106,436 36% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 304,171 1,515 94,684 167,372 206,836 2,651 99% Debt Service - - - - - - 0% Capital 4,466,373 113,406 905,127 827,440 1,053,893 2,507,353 44% Transfers Out - - - - - - 0% Total Expenditures 4,770,544 114,921 999,811 994,812 1,260,729T--- ,260,729 2,510,004 47% Net (3,040,544) (113,810) (376,247) (104,396) (1,260,729) (1,403,568) Cash Balance 3,482,854 3,393,329 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 September Date Updated 1 10/16/2013 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 820,000 431,979 693,352 388,021 53% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 3,000 793 6,554 3,957 (3,554) 218% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 823,000 793 438,533 697,309 384,467 53% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 80,105 33,901 26,633 19,300 26,904 66% Debt Service - - - - - 0% Capital 2,308,890 2,308,890 0% Transfers Out - - 0% Total Expenditures 2,388,995 - 33,901 26,633 19,300T 2,335,794 2% Net (1,565,995) 793 404,632 670,676 (19,300)1 (1,951,327) Cash Balance 2,624,254 1,572,753 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: TIF projects vary widely from year to year and will not show much trend when reviewing expenditures with prior year. Major projects in 2012 were: Eddy Street Corridor study; Demolition relation to AEP Easement; and 5 points utility study. Commitments thus far in 2013 are:completion of the items begun in 2012. rncanr apenaing on t apnai r-rojecrs neiow: 116 Form 3 117 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #1 JMonth I September Fund /Department Number 430 1 Date Updated 10/16/2013 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 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 1,537 14,984 20,291 5,016 75% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - - 1,401,397 - 0% Total Revenue 1,840,000 1,537 1,396,521 2,759,005 443,479 76% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 726,819 48,312 433,436 699,592 262,157 31,226 96% Debt Service - - - - - - 0% Capital 5,396,066 513,467 2,261,326 1,145,135 1,970,082 1,164,658 78% Transfers Out - - - - - - 0% Total Expenditures 6,122,885 561,779 2,694,762 1,844,727 2,232,239 1 1,195,884 1 80% Net (4,282,885) (560,242) (1,298,241) 914,277 (2,232,239) (752,405) Cash Balance 4,096,535 4,665,129 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 September Date Updated 1 10/16/2013 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 September Date Updated 1 10/16/2013 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 50% - Property Taxes 1,331,000 659,735 Local Income Taxes - - Other Taxes (529) 104% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 15,000 1,738 15,529 Bond Proceeds - - - Donations 0% 111 Other Income 11,152 98% Transfers In - - - Total Revenue 1,346,000 1,738 675,264 Expenditures R.ri9_d7't Personnel - - - Supplies - - Services 1,268 1,157 Debt Service 500,000 488,848 Capital - - Transfers Out - - Total Expenditures 501,268 - 490,005 Net 844,732 1,738 185,259 Cash Balance 6,313,979 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: 23,098 149,809 149,809 126,711 562.924 671,265 50% - 0% 0% 0% 0% (529) 104% - 0% 0% 0% 0% 670,736 50% - 0% 0% 111 91% 11,152 98% - 0% - 0% 11,263 98% R.ri9_d7't 119 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Douglas Road Fund /Department Number 435 Month I September Date Updated 1 10/16/2013 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 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 55 377 600 623 38% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 321,000 55 164,545 265,462 156,455 51% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 4,782 257 18,023 4,500 25 99% Debt Service 190,461 190,461 290,460 - - 100% Capital 259,539 - - 259,539 0% Transfers Out - - - - 0% Total Expenditures 454,782 - 190,718 308,483 4,500T 259,564 43% Net (133,782) 55 (26,173) (43,021) (4,500)1 (103,109) Cash Balance 134,752 149,651 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 September Date Updated 1 10/16/2013 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 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 10,000 552 7,421 7,874 2,579 74% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 2,460,000 552 1,347,449 1,260,149 1,112,551 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) 552 (1,675,083) 950,562 905,126 Cash Balance 1,826,228 2,824,864 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 September Date Updated 1 10/16/2013 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 150 9 88 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 150 9 88 Expenditures 0% Personnel - - - Supplies - - Services 6,787 4,126 Debt Service - - Capital 100% Transfers Out - - Total Expenditures 6,787 - 4,126 Net (6,637) 9 (4,038) Cash Balance 27,406 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter. rncanr apenaing on t apnai r-rojecrs neiow: 31 122 Form 3 0% 0% 0% 0% 0% 138 62 59% - - 0% 0% 0% 0% 138 62 59% - - 0% - - 0% 3,033 2,661 100% - - 0% 0% - - 0% 3,033 2,661 100% 2.8951 (2.6611 62 31 122 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Certified Technology Park Fund /Department Number 439 Month I September Date Updated 1 10/16/2013 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 Local Income Taxes Other Taxes - - Grants /Intergovernmental 1,446,074 1,446,074 Charges for Services - - Interest Earnings 2,000 685 5,707 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 1,448,074 685 1,451,781 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 1,448,074 685 1,451,781 Cash Balance 2,268,143 Staffing Full Time - Part-Time /Season al/Tem porary Total 81 0% 0% 0% 100% 0% 2,881 (3,707) 285% - 0% 0% 0% - 0% 2,881 3,707 100% - 0% 0% 0% 0% 0% 0% 0% 2RR1 137071 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 September Date Updated 1 10/16/2013 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 37,240 0% Local Income Taxes - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 1,000 114 1,073 1,069 (73) 107% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,000 114 1,073 38,309 73 107% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 1,000 114 1,073 38,309 (73) Cash Balance 376,155 300,347 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: 124 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Blackthorn Golf Course Operations Fund /Department Number 619 Month I September Date Updated 1 10/16/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,696,879 163,418 1,407,134 1,547,508 289,745 83% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 50,500 - 50,500 - - 100% Total Revenue 1,747,379 163,418 1,457,634 1,547,508 289,745 83% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 1,661,128 189,984 1,272,975 1,401,819 388,153 77% Debt Service 326,000 - 207,879 651,500 118,121 64% Capital 10,578 1,763 8,816 5,289 1,762 83% Transfers Out - - - - - 0% Total Expenditures 1,997,706 191,747 1,489,670 2,058,608 508,036 75% Net (250,327) (28,329) (32,036) (511,100) (218,291) Cash Balance 225,208 181,890 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring i,nangesivanances aeiow: The early spring weather in 2012 was phenomenal, but in 2013 spring has been very cold, thus affecting revenue sharply.Trimmed expenses to offset late start as appropriate. Paid off bond in early 2013, so debt service expense in 2013 will be much under 2012. Course operations under outside contract with Kitson & Partners so all expenses except capital are shown under Services to show consistently with Parking Garages and Redevelopment Retail. Explain Significant Spending on Capital Projects Below: Equipment payments 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 September Date Updated 1 10/16/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget r-xpiam aigmricam Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This is an old debt service fund for a bond which has paid off and there is no longer any cash in it. Fund can be closed. 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 r-xpiam aigmricam Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This is an old debt service fund for a bond which has paid off and there is no longer any cash in it. Fund can be closed. 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 September Date Updated 1 10/16/2013 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% 2,032 59% Other Taxes 0% 0% Grants /Intergovernmental 0% 0% Charges for Services - - - Interest Earnings 5,000 314 2,968 Bond Proceeds - - - Donations 59% 2,032 59% Other Income Transfers In - - - Total Revenue 5,000 314 2,968 Expenditures Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 5,000 314 2,968 Total Expenditures 5,000 314 2,968 Net - Cash Balance 1,038,904 Staffing Full Time - Part-Time /Season al/Tem porary Total 4,693 4 1,038.904 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg %,nangesivanances aeiow: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. rncanr apenaing on t apnai r-rojecrs neiow: 127 Form 3 0% 0% 0% 0% 0% 2,032 59% - 0% 0% 0% 0% 2,032 59% - 0% 0% 0% 0% 0% 2,032 59% 2,032 59% 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 September Date Updated 1 10/16/2013 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 3,500 152 1,435 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 3,500 152 1,435 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 3,500 152 1,435 Cash Balance 503,183 Staffing Full Time - Part-Time /Season al/Tem porary Total 2,046 501 0% 0% 0% 0% 0% 2,065 41% - 0% 0% 0% 0% 2,065 41% - 0% 0% 0% 0% 0% 0% 0% �_nFs 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 September Date Updated 1 10/16/2013 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% 4,011 (414) 928% - - 0% 0% 0% 0% 4,011 414 928% - - 0% 0% 0% 0% 0% 658,011 (414). 100% 658,011 (414) 100% esa nnni 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 September Date Updated 1 10/16/2013 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% 6,791 Grants /Intergovernmental 83% - - Charges for Services - - - Interest Earnings 6,000 525 4,960 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,000 525 4,960 Expenditures 1,040 83% 6,791 Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 6,000 525 4,960 Total Expenditures 6,000 525 4,960 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% 6,791 1,040 83% - - 0% 0% 0% 0% 6,791 1,040 83% - - 0% 0% 0% 0% 0% 6,791 1,040 83% 6,791 1,040 83% 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