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Home My WebLink About11-2013 Departmental Financial ReportPeriod Ending: Issued By: November 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 109-111 Trust Funds 112-131 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, November 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 November 30, 2013, total revenue was $220,563,812 , 71% of estimated revenue. As of November 30, 2012 total revenue received was $227,671,851. Property taxes received in June were less than anticipated and November's non - property tax receipts of nearly $10.9 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. As of November 30, 2013, total expenditures were $252,456,463 and outstanding encumbrances were $32,061,608, a total of $284,518,071 which represents 77% of the amended expenditure budget, less than the expected level of 92% after eleven months' activity. If encumbrances were excluded, expenditures were 69% 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 $257,160,374 as of November 30, 2012. In November the City spent over $5.2 million for capital projects, most notably $952,000 for Fire Station #5 and $893,000 for sewer rehabilitation projects. 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 November 30, 2013 City Funds 1,148,035 73,895 890,323 929,777 257,712 78% General Fund 63,932,287 1,649,110 42,739,637 43,235,851 21,192,650 67% Special Revenue 5,257,701 403,310 4,934,459 4,446,380 323,242 94% 102 Rainy Day 52,000 1,120 27,448 40,213 24,552 53% 201 Parks & Recreation 12,362,329 85,681 8,021,177 8,378,889 4,341,152 65% 202 Motor Vehicle Highway 8,691,971 466,929 8,573,322 7,408,738 118,649 99% 203 Recreation Nonreverting 1,636,943 41,290 954,461 999,008 682,482 58% 209 Studebaker - Oliver Reverting Grants 5,000 141 3,451 5,231 1,549 69% 210 Economic Development State Grants 1,646,262 89 219,899 220,251 1,426,363 13% 211 Community & Economic Development Admn. 2,486,009 775,894 2,484,565 2,083,245 1,444 100% 212 Community & Economic Development 8,801,185 396,220 4,252,981 3,893,998 4,548,204 48% 216 Police State Seizures 35,900 20 19,701 23,592 16,199 55% 217 Gift, Donation, Bequest 17,011 10 11,483 19,517 5,528 68% 218 Police Curfew Violations 1,025 139 658 368 367 64% 220 Law Enforcement Continuing Education 347,000 9,972 182,830 264,277 164,170 53% 227 Loss Recovery 3,829,857 23,147 3,843,716 20,868 - 13,859 100% 249 Public Safety LOIT 5,900,386 491,251 5,988,046 6,284,055 - 87,660 101% 251 Local Roads & Streets 1,061,143 88,095 916,944 937,673 144,199 86% 252 Excess Welfare Distribution 0 0 4 5,407 -4 0% 258 Human Rights Federal Grant 237,250 67 175,528 162,334 61,722 74% 271 Eastrace Waterway 100 2 46 96 54 46% 273 Morris PAC / Palais Royale Marketing 8,100 953 6,685 2,360 1,415 83% 280 Police Block Grants 185,300 1 12 679 185,288 0% 281 Economic Develop. Commission - Revenue Bonds 100 4 86 127 14 86% 289 HAZMAT 3,000 2 16,758 13 - 13,758 559% 291 Indiana River Rescue 31,500 13 66,044 64,878 - 34,544 210% 292 Police Grants 110,000 0 38,532 111,796 71,468 35% 294 Regional Police Academy 28,500 709 20,997 13,804 7,503 74% 295 COPS MORE Grant 41,600 594 10,313 27,907 31,287 25% 299 Police Federal Drug Enforcement 102,000 8,694 181,249 87,942 - 79,249 178% 404 County Option Income Tax 8,732,872 744,647 7,810,544 8,741,244 922,328 89% 408 Economic Development Income Tax 8,732,012 682,712 7,951,245 8,977,580 780,767 91% 410 Urban Development Action Grant 70,117 129 3,827 7,664 66,290 5% 655 Project Releaf 431,700 36,313 399,458 397,203 32,242 93% 705 Police K -9 Unit 2,000 0 7 10 1,993 0% Special Revenue Total 65,590,172 3,854,837 52,182,018 49,180,966 13,408,154 80% City Debt Service 313 Football Hall of Fame Debt Service 1,257,789 5,956 792,996 753,300 464,793 63% City Debt Service Total 1,257,789 5,956 792,996 753,300 464,793 63% Capital Project 288 Emergency Medical Services Capital Improv. 8,322,622 489,247 3,050,861 2,151,333 5,271,761 37% 377 Professional Sports Development 687,801 82 526,905 1,194,252 160,896 77% 401 Coveleski Stadium Capital 500 3 86 320 414 17% 403 Zoo Endowment 2,900 6 156 13,200 2,744 5% 405 Park Nonreverting Capital 203,500 84 18,799 17,896 184,701 9% 406 Cumulative Capital Development 614,325 3,934 318,448 348,428 295,877 52% 407 Cumulative Capital Improvement 434,090 4 304,222 307,331 129,868 70% 412 Major Moves Construction 528,662 196,812 499,156 713,283 29,506 94% 416 Morris Performing Arts Center Capital 101,500 7,320 76,741 73,801 24,759 76% 434 Community Revitalization Enhancement District 651,000 0 418 1,149 650,582 0% 450 Palais Royale Historic Preservation 16,125 1,097 14,375 11,555 1,750 89% 677 Football Hall of Fame Capital 4,542 87 2,297 119,022 2,245 51% Capital Project Total 11,567,567 698,678 4,812,463 4,951,570 6,755,104 42% Enterprise 600 Consolidated Building Department 1,148,035 73,895 890,323 929,777 257,712 78% 601 Parking Garages 1,110,081 82,160 910,902 871,357 199,179 82% 610 Solid Waste Operations 5,257,701 403,310 4,934,459 4,446,380 323,242 94% 611 Solid Waste Capital 784,261 26 830,663 259,468 - 46,402 106% 620 Water Works Operations 14,687,748 1,114,639 14,031,231 14,543,891 656,517 96% 622 Water Works Capital 14,000 476 12,855 1,396,569 1,145 92% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY November 30, 2013 Fund Control Type Dept Name Amended Current Budget Current Actual Actual Actual .. Balance Percent Budget City Fu Enterp 623 Water Works Bond Capital 18,000 422 15,912 8,454,178 2,088 88% 624 Water Works Customer Deposit 6,100 188 4,511 6,532 1,589 74% 625 Water Works Sinking 2,108,381 172,372 1,883,451 1,506,485 224,930 89% 626 Water Works Bond Reserve 313,509 17,657 236,160 859,592 77,349 75% 629 Water Works Reserve Operations & Maintenance 52,801 264 51,738 130,687 1,063 98% 640 Sewer Repair Insurance 549,200 45,853 506,046 503,418 43,154 92% 641 Sewage Works Operations 33,131,547 2,692,590 29,187,201 28,662,700 3,944,346 88% 642 Sewage Works Capital 4,560,000 762 193,225 4,493,741 4,366,775 4% 643 Sewage Works Reserve Operations & Maint. 127,098 428 210,538 14,727 - 83,440 166% 645 Sewer Bond 2004/2006 0 0 0 0 0 0% 647 Sewer Bond 2007 0 1 41 197 -41 0% 649 Sewage Sinking 8,234,756 775,260 8,687,415 7,553,422 - 452,659 105% 650 Clay Sewage 0 0 2 3 -2 0% 651 Sewage Bond 2007B 0 0 68 566 -68 0% 653 Sewage Debt Service Reserve 1,805,314 0 14,096 401,827 1,791,218 1% 658 Sewer Bond 2010 0 0 215 4,305 -215 0% 659 Sewer Bond 2011 60,000 1,097 28,978 88,588 31,022 48% 661 Sewer Bond 2012 60,000 2,581 60,370 250,000 -370 101% 663 Sewer Bond 2013 21,200,000 0 0 0 21,200,000 0% 664 2013A Cost of Issuance Fund 85,741 1 85,746 0 -5 100% 670 Century Center 3,766,205 162,078 2,895,899 2,552,835 870,306 77% 671 Century Center Capital 675,500 32 675,284 1,444,401 216 100% Enterprise Total 99,755,978 5,546,091 66,347,328 79,375,646 33,408,650 67% Internal Service 222 Central Services 7,922,703 521,932 6,664,731 6,211,861 1,257,972 84% 226 Liability Insurance 3,033,076 251,395 2,758,624 2,722,729 274,452 91% 278 Take Home Vehicle Police 129,400 9,596 115,182 118,512 14,218 89% 711 Self- Funded Employee Benefits 12,188,900 974,281 11,166,363 10,173,894 1,022,537 92% 713 Unemployment Compensation 341,450 16,027 236,851 252,117 104,599 69% Internal Service Total 23,615,529 1,773,231 20,941,750 19,479,112 2,673,779 89% Trust& Agency 701 Firefighters Pension 5,040,279 294 5,037,784 5,239,327 2,495 100% 702 Police Pension 5,873,697 426 5,874,217 6,750,366 -520 100% 730 City Cemetery 250 5 129 193 121 52% Trust & Agency Total 10,914,226 725 10,912,130 11,989,886 2,096 100% City Funds Total 276,633,548 13,528,627 198,728,321 208,966,330 77,905,227 72% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 14,017,269 - 61,468 9,792,884 7,040,112 4,224,385 70% 420 Tax Incremental Financing (TIF) - Downtown 4,699,354 - 38,255 2,527,392 3,697,842 2,171,962 54% 422 TIF - West Washington 444,000 54 266,031 228,919 177,969 60% 425 Redevelopment Retail & Leighton Plaza 176,734 13,208 146,063 117,799 30,671 83% 426 TIF - Central Medical Service Area 1,732,600 412 624,704 892,487 1,107,896 36% 429 TIF - Northeast Development 828,300 339 439,410 698,268 388,890 53% 430 TIF - Southside Development #1 1,840,000 500 1,397,944 2,761,814 442,056 76% 431 TIF - Southside Development #2 0 0 0 2,329 0 0% 432 TIF - Southside Development #3 1,350,200 748 677,190 26,488 673,010 50% 435 TIF - Douglas Road 321,000 18 164,590 265,552 156,410 51% 436 TIF - Northeast Residential 2,460,000 235 1,348,058 1,261,870 1,111,942 55% Tax Increment Financing Total 27,869,457 - 84,209 17,384,266 16,993,480 10,485,191 62% Redevelopment 433 Redevelopment General 150 3 97 157 53 65% 439 Certified Technology Park 2,861,027 1,413,248 2,865,494 3,378 -4,467 100% 454 Airport Urban Enterprise Zone 1,300 49 1,199 38,492 101 92% 619 Blackthorn Golf Course Operations 1,766,803 27,419 1,573,510 1,647,134 193,293 89% Redevelopment Total 4,629,280 1,440,719 4,440,300 1,689,161 188,980 96% City of South Bend Monthly Department Financial Report REVENUE SUMMARY November 30, 2013 Redevelopment Commission Controlled Funds Debt Service 314 Redevelopment Bond - Central Development 315 Redevelopment Bond - Airport Taxable 317 Coveleski Debt Service Reserve 319 Redevelopment Bond - Blackthorn Golf 328 Redevelopment Bond - Palais Royale Debt Service Total Redevelopment Commission Controlled Funds Total 0 0 0 3,009 0 0% 5,000 135 3,316 5,326 1,684 66% 3,500 65 1,604 2,352 1,896 46% 50 0 464 4,343 -414 928% 6,000 226 5,541 7,849 459 92% 14,550 426 10,925 22,879 3,625 75% 32,513,287 1,356,936 21,835,491 18,705,520 10,677,796 67% Grand Total 309,146,835 14,885,563 220,563,812 227,671,851 88,583,023 71% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY November 30, 2013 Fund Current Amended CurreAVIIIIIIIIIIIIIIIIIII11' Month Current YTD Prior YTD Current Budget Percent of Control Type Department Name City Funds Budget Actual Actual Actual Encumbrances Balance Budget General Fund 101 -0101 Mayor's Office 694,229 49,579 569,705 577,643 10,414 114,111 84% 101 - 0104311 Call Center 320,102 23,606 242,243 0 3,739 74,121 77% 101 -0201 City Clerk 365,170 22,063 295,441 281,921 14,182 55,547 85% 101 -0301 Common Council 515,397 30,141 326,648 355,755 240 188,509 63% 101 -0401 Administration & Finance 1,877,728 144,121 1,657,077 1,433,410 22,276 198,375 89% 101 -0404 Morris Performing Arts Center 1,033,800 66,094 848,765 840,510 40,432 144,603 86% 101 -0405 Palais Royale 492,830 26,324 363,889 304,888 41,945 86,996 82% 101 -0501 Legal Department 1,028,466 77,866 811,132 715,215 1,214 216,120 79% 101 -0600 Energy Office 54,256 0 54,256 472,239 0 0 100% 101 -0602 Engineering 1,393,561 146,707 1,211,963 1,503,000 46,484 135,113 90% 101 -0607 Traffic & Lighting 111,815 0 109,536 605,994 0 2,279 98% 101 -0801 Police Department 23,795,376 1,801,378 20,377,767 22,364,506 453,522 2,964,087 88% 101 -0802 Communications Center 2,326,560 154,754 1,882,806 1,798,854 1,192 442,562 81% 101 -0805 Public Safety LOIT- Police 3,968,567 275,971 3,551,061 2,841,138 0 417,506 89% 101 -0901 Fire Department 20,609,195 1,571,667 18,197,109 18,893,104 92,656 2,319,430 89% 101 -0905 Public Safety LOIT- Fire 3,131,690 395,559 3,274,313 2,174,589 0 - 142,623 105% 101 -1008 Human Rights 346,237 20,830 289,292 239,639 4,085 52,860 85% 101 -1201 Code Enforcement 2,270,819 79,370 1,789,634 1,421,102 134,118 347,067 85% 101 -1203 Code Hearing Officer 40,000 99 33,177 40,470 7,200 -377 101% 101 -1204 Junk Vehicle 65,979 1,418 31,857 57,219 613 33,509 49% 101 -1205 Unsafe Building 53,684 3,040 23,802 65,359 22,560 7,322 86% 101 -1207 Animal Control 596,111 35,193 508,665 480,895 11,596 75,850 87% General Fund Total 65,091,572 4,925,778 56,450,140 57,467,450 908,467 7,732,965 88% Special Revenue 102 Rainy Day 0 0 0 0 0 0 0% 201 Parks & Recreation 12,927,463 891,068 11,286,827 11,041,521 283,739 1,356,897 90% 202 Motor Vehicle Highway 9,176,496 667,294 6,652,355 6,332,575 498,675 2,025,466 78% 203 Recreation Nonreverting 1,560,777 53,635 836,807 927,889 70,960 653,010 58% 209 Studebaker - Oliver Reverting Grants 1,000,000 0 0 162,602 0 1,000,000 0% 210 Economic Development State Grants 1,260,777 0 455,900 189,062 0 804,877 36% 211 Community & Economic Development Admn. 2,354,331 172,804 1,985,133 1,870,072 18,530 350,669 85% 212 Community & Economic Development 8,957,256 453,832 4,238,571 3,647,743 2,950,792 1,767,893 80% 216 Police State Seizures 45,900 1,279 12,729 8,480 0 33,171 28% 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 20,568 303,205 226,011 0 174,926 63% 227 Loss Recovery 526,185 118,713 239,232 166,774 47,295 239,658 54% 249 Public Safety LOIT 7,101,757 0 7,405,038 5,358,400 0 - 303,281 104% 251 Local Roads & Streets 1,235,924 3,154 781,866 518,599 83,879 370,179 70% 252 Excess Welfare Distribution 0 0 0 2,276,693 0 0 0% 258 Human Rights Federal Grant 228,930 12,200 172,244 151,673 2,675 54,011 76% 271 Eastrace Waterway 346 0 0 8,009 346 0 100% 273 Morris PAC / Palais Royale Marketing 10,149 754 7,891 0 0 2,258 78% 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 1,990 -1,727 149% 291 Indiana River Rescue 92,126 1,925 88,623 17,734 1,371 2,132 98% 292 Police Grants 110,000 19,543 56,454 0 0 53,546 51% 294 Regional Police Academy 28,500 411 26,212 13,136 0 2,288 92% 295 COPS MORE Grant 41,980 3,126 15,607 38,074 180 26,193 38% 299 Police Federal Drug Enforcement 188,573 5,950 124,696 79,778 5,953 57,924 69% 404 County Option Income Tax 9,443,417 489,366 8,009,104 7,901,915 185,913 1,248,399 87% 408 Economic Development Income Tax 8,993,379 581,343 7,705,428 7,857,515 933,609 354,342 96% 410 Urban Development Action Grant 268,146 0 0 200,451 0 268,146 0% 655 Project Releaf 432,065 38,258 340,053 306,323 3,623 88,389 80% 705 Police K -9 Unit 2,000 0 0 356 0 2,000 0% Special Revenue Total 66,691,962 3,535,222 50,747,212 49,429,088 5,090,841 10,853,909 84% City Debt Service 313 Football Hall of Fame Debt Service 1,268,000 0 1,268,000 1,330,465 0 0 100% City Debt Service Total 1,268,000 0 1,268,000 1,330,465 0 0 100% Capital Project 288 Emergency Medical Services Capital Improv. 11,078,163 2,045,653 7,055,178 1,739,326 4,017,513 5,472 100% 377 Professional Sports Development 876,671 0 876,470 1,324,797 0 201 100% 401 Coveleski Stadium Capital 3,540 0 0 56,162 3,540 0 100% 403 Zoo Endowment 0 0 0 0 0 0 0% 405 Park Nonreverting Capital 217,316 10,039 133,180 179,191 30,446 53,690 75% 406 Cumulative Capital Development 911,220 135,768 545,531 533,271 0 365,689 60% 407 Cumulative Capital Improvement 367,575 0 367,575 402,277 0 0 100% 412 Major Moves Construction 3,395,846 82,638 1,217,321 1,386,842 1,230,404 948,121 72% 416 Morris Performing Arts Center Capital 72,666 3,221 41,405 165,612 14,384 16,877 77% 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 4,462 56,810 273,412 12,354 110,158 39% Capital Project Total 17,976,268 2,281,780 11,167,418 6,939,445 5,308,642 1,500,209 92% City Funds City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY November 30, 2013 Enterprise 600 Consolidated Building Department 1,148,152 76,423 910,782 823,610 21,284 216,086 81% 601 Parking Garages 1,129,839 4,323 729,450 981,428 245,165 155,224 86% 610 Solid Waste Operations 5,647,984 507,191 5,379,583 4,713,294 148,132 120,270 98% 611 Solid Waste Capital 964,061 28,923 660,921 229,737 5,812 297,328 69% 620 Water Works Operations 14,795,947 1,068,708 12,197,846 12,130,438 339,301 2,258,801 85% 622 Water Works Capital 1,216,792 79,721 626,411 1,025,775 27,248 563,133 54% 623 Water Works Bond Capital 5,566,203 703,767 3,583,540 2,422,441 1,981,477 1,187 100% 624 Water Works Customer Deposit 4,000 188 4,551 6,532 0 -551 114% 625 Water Works Sinking 2,108,381 167 411,716 724,086 0 1,696,665 20% 626 Water Works Bond Reserve 0 0 0 0 0 0 0% 629 Water Works Reserve Operations & Maintenance 7,500 264 6,437 9,261 0 1,063 86% 640 Sewer Repair Insurance 555,844 38,818 330,148 259,142 3,534 222,162 60% 641 Sewage Works Operations 35,318,740 2,302,733 26,230,067 26,723,546 1,547,088 7,541,585 79% 642 Sewage Works Capital 11,499,571 711,780 4,416,993 4,709,656 5,479,440 1,603,138 86% 643 Sewage Works Reserve Operations & Maint. 18,000 428 10,242 74,230 0 7,758 57% 645 Sewer Bond 2004/2006 0 0 12 0 0 -12 0% 647 Sewer Bond 2007 19,017 0 13,679 44,986 5,401 -63 100% 649 Sewage Sinking 9,804,044 5,615,883 8,279,598 8,224,540 0 1,524,446 84% 650 Clay Sewage 0 0 698 0 0 -698 0% 651 Sewage Bond 2007B 39,512 0 35,985 189,122 3,639 -112 100% 653 Sewage Debt Service Reserve 2,438,088 0 2,438,087 0 0 1 100% 658 Sewer Bond 2010 112,089 0 108,736 1,874,798 3,681 -327 100% 659 Sewer Bond 2011 10,696,720 234,583 2,031,753 9,049,945 5,801,444 2,863,523 73% 661 Sewer Bond 2012 19,160,000 885,860 4,463,904 0 1,417,543 13,278,553 31% 663 Sewer Bond 2013 2,100,000 0 0 0 0 2,100,000 0% 664 2013A Cost of Issuance Fund 81,065 215 81,279 0 0 -214 100% 670 Century Center 3,547,459 358,536 3,069,942 3,555,466 0 477,517 87% 671 Century Center Capital 246,770 0 30,637 169,545 0 216,133 12% Enterprise Total 128,225,778 12,618,512 76,052,998 77,941,578 17,030,188 35,142,592 73% Internal Service 222 Central Services 7,979,429 575,474 6,662,006 6,153,530 383,417 934,006 88% 226 Liability Insurance 2,915,927 243,417 2,430,373 1,948,462 1,987 483,567 83% 278 Take Home Vehicle Police 103,700 0 63,700 75,842 0 40,000 61% 711 Self- Funded Employee Benefits 13,348,829 1,342,102 12,668,810 11,162,870 293 679,726 95% 713 Unemployment Compensation 267,247 5,665 55,386 187,241 0 211,861 21% Internal Service Total 24,615,132 2,166,658 21,880,276 19,527,945 385,696 2,349,160 90% Trust & Agency 701 Firefighters Pension 5,900,028 444,020 4,984,496 5,157,553 0 915,532 84% 702 Police Pension 6,929,133 536,865 5,938,996 6,038,765 0 990,137 86% 730 City Cemetery 15,000 0 4,316 0 10,595 89 99% Trust & Agency Total 12,844,161 980,885 10,927,807 11,196,318 10,595 1,905,759 85% City Funds Total Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 25,244,592 189,975 8,527,875 15,462,966 1,086,907 15,629,810 38% 420 Tax Incremental Financing (TIF) - Downtown 5,302,102 231,703 3,667,830 7,023,779 180,546 1,453,726 73% 422 TIF - West Washington 668,815 27,591 333,810 802,699 8,561 326,444 51% 425 Redevelopment Retail & Leighton Plaza 151,185 10,321 101,790 122,865 0 49,395 67% 426 TIF - Central Medical Service Area 4,770,544 161,229 1,541,104 1,196,500 719,436 2,510,004 47% 429 TIF - Northeast Development 2,388,995 6,821 60,517 37,609 5,500 2,322,978 3% 430 TIF - Southside Development #1 6,122,885 632,696 3,782,399 2,138,869 1,317,759 1,022,727 83% 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 0 190,718 318,183 4,500 259,564 43% 436 TIF - Northeast Residential 3,229,957 0 3,218,420 897,251 0 11,537 100% Tax Increment Financing Total 48,835,125 1,260,336 21,914,468 29,551,927 3,323,209 23,597,448 52% Redevelopment 433 Redevelopment General 6,787 0 5,798 3,213 3,971 -2,982 144% 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 1,997,706 119,227 1,707,025 2,275,919 0 290,681 85% Redevelopment Total 2,004,493 119,227 1,712,823 2,279,132 3,971 287,699 86% Debt Service 314 Redevelopment Bond - Central Development 0 0 0 825,509 0 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 135 3,316 5,326 0 1,684 66% 317 Coveleski Debt Service Reserve 0 0 0 0 0 0 0% 319 Redevelopment Bond - Blackthorn Golf 326,050 0 326,464 658,343 0 -414 100% 328 Redevelopment Bond - Palais Royale 6,000 226 5,541 7,849 0 459 92% Debt Service Total 337,050 361 335,321 1,497,027 0 1,729 99% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY November 30, 2013 Current Curren Percent Amended Month Current YTD Prior YTD Current Budget of Budget Actual Actual Actual Encumbrances Balance Budget Grand Total 367,889,541 27,888,758 252,456,463 257,160,374 32,061,608 83,371,469 77% 2013 City of South Bend Monthly Financial Report Fund /Department Name I Mayor's Office IMonth I November Fund /Department Number 1 101 -0101 1 Date Updated 1 12/11/2013 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 689,612 49,427 567,523 564,552 122,089 82% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 325 (325) 0% Interest Earnings - - 0% Bond Proceeds - - - - - 0% Donations 4,017 151 1,817 1,818 2,200 45% Other Income 600 - 40 11,273 560 7% Transfers In - - - - - 0% Total Revenue 694,229 49,579 569,705 577,643 124,524 82% Expenditures Personnel 588,684 38,470 471,188 500,424 - 117,496 80% Supplies 35,167 2,854 38,321 24,136 10,414 (13,568) 139% Services 68,728 8,107 57,850 50,839 - 10,878 84% Debt Service 1,650 147 2,346 - (696) 142% Capital - - - - - 0% Transfers Out - - - 2,244 - 0% Total Expenditures 694,229 49,579 569,705 577,643 10,414T--- 0,414 114,111 84% Net - - - (10,414)1 10,414 Cash Balance Stathng Full Time 7.00 6.00 6.00 Part-Time /Season al/Tem porary - - - Total 7.00 6.00 6.00 rxpiam aignmcam Kevenue, cxpenonure ano acarnng %,nangesivanances aeiow: Personnel costs below budget as position of Communications Director was filled in April, 2013. Promotional expenditures in the first quarter included items encumbered at December 31, 2013. The allocation to the print shop was increased for 2013. Salaries in 2012 were higher than 2013 because 2012 salaries included compensatory time payouts to former Mayor's office employees. Chief of Staff Mike Schmuhl resigned in June, 2013 and Kathryn Roos became the new Chief of Staff. The Deputy Chief of Staff position is currently unfilled but has been advertised. Supplies are over - budget due to the unplanned purchase of a new City sign at US 933 and the Toll Road. Year -end budget transfers between cost categories were approved by the Common Council on December 9, 2013. Explain Significant Spending on Capital Projects Below: None 9 Form 3 10 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 311 Call Center jMonth I November Fund /Department Number 101 -0104 Date Updated 12/11/2013 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 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 320,102 23,606 242,243 77,859 76% Interest Earnings - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 320,102 23,606 242,243 77,859 76% Expenditures Personnel 269,102 23,491 232,915 - 36,187 87% Supplies 12,500 115 5,972 3,214 3,314 73% Services 38,500 - 3,356 525 34,619 10% Debt Service - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 320,102 23,606 242,243 3,739 74,121 77% Net - - (3,739)1 3,739 Cash Balance Staffing Full Time 4.50 4.50 4.50 Part-Time /Season al/Tem porary - - - Total 4.50 4.50 4.50 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: 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 post an AJ every month thereafter to recover costs from user departments. Department is to breakeven each month, with amounts charged equal to expenditures. Certain accounting and administrative oversight is provided by Administration & Finance and the administrative oversight is being transferred to the Mayor's office in 2014. Administration & Finance will still provide accounting services. Explain Significant Spending on Capital Projects Below: No capital 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 November Date Updated 1 12/20/2013 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 69,729 81% - Property Taxes /Non -Dept Revenue 365,170 22,063 295,441 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% 281,921 69,729 Donations 236,090 32,378 88% Other Income 11,827 45% 35,391 14,182 Transfers In - - - Total Revenue 365,170 22,063 295,441 Expenditures - 0% 281,921 14,182T Personnel 280,655 20,925 248,277 Supplies 21,488 24 9,661 Services 60,337 1,113 35,554 Debt Service 2,599 - 1,948 Capital 91 - Transfers Out - - - Total Expenditures 365,170 22,063 295,441 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. 281,921 69,729 81% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 281,921 69,729 81% 236,090 32,378 88% 3,685 - 11,827 45% 35,391 14,182 10,600 82% - - 651 75% 6,644 91 0% 110 - 0% 281,921 14,182T 55,547 85% - 114.1821 14.182 11 Form 3 12 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Common Council IMonth I November Fund /Department Number 101 -0301 1 Date Updated 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 507,097 30,114 319,569 347,799 187,528 63% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 8,300 27 7,079 7,956 1,221 85% Other Income - - - - - 0% Transfers In - - - - - 0% Total Revenue 515,397 30,141 326,648 355,755 188,749 63% Expenditures Personnel 289,758 14,352 175,470 159,941 - 114,288 61% Supplies 11,512 376 13,367 5,237 240 (2,095) 118% Services 183,838 15,413 137,811 181,861 - 46,027 75% Debt Service - - - - - 0% Capital 30,289 5,559 30,289 0% Transfers Out - - - 3,157 - - 0% Total Expenditures 515,397 30,141 326,648 355,755 240 188,509 63% Net N - - - - (240) 240 Cash Balance Staffing Full Time 9.00 9.00 9.00 Part-Time /Season al/Tem porary - - - Total 9.00 9.00 9.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: 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. A correcting Budget Transfer was entered in Dec 2013. Explain Significant Spending on Capital Projects Below: In 2012, Council budgeted $8,400 for purchase of I -Pads and related equipment. The money ($6,289) was encumbered in 2012, but spent in 2013. In 2013, another $14,000 was budgeted for related equipment along with $10,000 for the council committee room renovations. 12 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I Administration & Finance IMonth I November Fund /Department Number 1 101 -0401 1 Date Updated 1 12/11/2013 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 1,877,678 141,871 1,650,742 1,417,419 226,936 88% 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 2,250 6,335 15,991 (6,285) 12671% Transfers In - - - - - 0% Total Revenue 1,877,728 144,121 1,657,077 1,433,410 220,651 88% Expenditures Personnel 1,555,638 116,968 1,377,372 1,237,682 - 178,266 89% Supplies 50,301 6,076 35,971 27,465 7,321 7,009 86% Services 267,316 21,077 242,449 162,565 14,955 9,912 96% Debt Service 4,473 - 1,286 - - 3,187 29% Capital - - - - 0% Transfers Out - - - 5,698 - 0% Total Expenditures 1,877,728 144,121 1,657,077 1,433,410 22,276T--- 2,276 198,375 89% Net - - - (22,276)1 22,275 Cash Balance Stathng Full Time 21.00 20.00 20.00 Part-Time /Season al/Tem porary 1.51 1.00 1.00 Total 22.51 21.00 21.00 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. A new part-time Diversity Compliance officer was hired. The Director of Human Resources position is unfilled but has been advertised and interviews will be conducted before the end of the year. 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 November Date Updated 1 12/5/2013 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 (2,389) 102% - Property Taxes /Non -Dept Revenue 151,800 17,616 154,189 Local Income Taxes - - - Other Taxes 186,853 79% - Grants /Intergovernmental - - - Charges for Services 876,000 47,871 689,147 Interest Earnings - - - Bond Proceeds 0% 840,510 185,035 Donations - - - Other Income 6,000 607 5,430 Transfers In - - - Total Revenue 1,033,800 66,094 848,765 Expenditures 0% 840.510 40.432 Personnel 652,134 49,275 583,372 Supplies 30,346 2,051 18,777 Services 351,320 14,769 246,617 Debt Service - - - Capital Transfers Out - - - Total Expenditures 1,033,800 66,094 848,765 Net - - - Cash Balance Staffing Full Time 12.00 12.00 12.00 Part-Time /Season al/Tem porary 4.00 4.00 4.00 Total 16.00 16.00 16.00 168,900 (2,389) 102% - 0% 0% - 0% 666,140 186,853 79% - - 0% 0% 0% 5,470 570 90% - - 0% 840,510 185,035 82% 565,704 400 68,362 90% 18,790 5,319 6,251 79% 252,771 34,713 69,990 80% - - - 0% - 0% 3,245 0% 840.510 40.432 144.603 86% 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). In the month of November 2013, we had a total of sixteen (16) theatrical events in the Morris Performing Arts Center. 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 November Date Updated 1 12/5/2013 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 53,808 48% - Property Taxes /Non -Dept Revenue 182,849 9,747 87,097 Local Income Taxes - - - Other Taxes 32,600 89% - Grants /Intergovernmental - - - Charges for Services 291,981 15,310 259,381 Interest Earnings - - - Bond Proceeds 0% 304,888 86,996 Donations - - - Other Income 18,000 1,266 17,411 Transfers In - - - Total Revenue 492,830 26,324 363,889 Expenditures 0% 304.888 41.945 Personnel 226,174 16,294 188,624 Supplies 21,130 1,017 9,589 Services 245,526 9,013 165,676 Debt Service - - - Capital Transfers Out - - - Total Expenditures 492,830 26,324 363,889 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 73,711 53,808 48% - - 0% 0% 0% 215,876 32,600 89% - - 0% 0% 0% 15,302 589 97% - - 0% 304,888 86,996 74% 167,855 120 37,430 83% 7,025 3,203 8,338 61% 124,292 38,621 41,229 83% - - - 0% 5,056 0% 660 0% 304.888 41.945 86.996 82% r=xpiam aignmcam rtevenue, cxpenonure ano atarnng ,- nangesivanances rseiow: More knots were tied and we were blessed with many bridal receptions compared to the same period last year. rncam apenaing on t apnai rrojects neiow: )lects were completed in July. 15 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Legal Department Fund /Department Number 101 -0501 Month I November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 956,116 23,498 754,991 645,316 201,125 79% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 2,000 1,062 800 939 53% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 70,350 54,368 55,080 69,099 15,270 78% Transfers In - - - - - 0% Total Revenue 1,028,466 77,866 811,132 715,215 217,334 79% Expenditures Personnel 959,774 73,531 746,067 668,049 - 213,707 78% Supplies 8,684 468 14,023 7,354 761 (6,100) 170% Services 51,992 3,550 48,469 36,776 453 3,069 94% Debt Service 2,000 318 2,573 - - (573) 129% Capital 6,016 - - - 6,016 0% Transfers Out - - - 3,036 - 0% Total Expenditures 1,028,466 77,866 811,132 715,215 1,214T--- ,214 216,120 79% Net - - - (1,214)1 1,214 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 r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: A correcting Budget Transfer was entered in Dec 2013. rncam apenaing on t apnai rrojects neiow: 16 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Energy Office Fund /Department Number 101 -0600 Month I November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 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 November Date Updated 1 12/9/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 1,357,461 146,582 1,206,884 1,426,261 150,577 89% 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 6,100 125 5,079 24,963 1,021 83% Transfers In - - - - - 0% Total Revenue 1,393,561 146,707 1,211,963 1,503,000 181,598 87% Expenditures Personnel 637,072 48,287 569,377 1,017,774 3,617 64,078 90% Supplies 18,624 3,894 18,177 13,769 909 (463) 102% Services 725,865 93,878 620,478 430,257 40,634 64,754 91% Debt Service 12,000 648 3,931 - 1,325 6,744 44% Capital - - - 8,399 - - 0% Transfers Out - - - 32,802 - - 0% Total Expenditures 1,393,561 146,707 1,211,963 1,503,000 46,484 135,113 90% Net - - - (46,484)1 46,484 Cash Balance Staffing Full Time 8.20 6.65 6.65 Part-Time /Season al/Tem porary 1.81 1.60 1.60 Total 10.01 8.25 8.25 rxpiam aigmncam Kevenue, cxpenonure ano acarrmg i,nangesivanances aeiow: Remaining encumbrances for 2013 include $16,462 for Cardno /JFNew and $8,000 for Geographic Technologies. An encumbrance for $5,000 for IBM was cancelled in December. The department is short- staffed, lacking one Secretary V position and the City Engineer. The secretarial position is being filled by temporary labor. rxpiam oignrncam 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 November Date Updated 1 12/19/2013 Current Current Current Prior 111,815 109,186 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 2,629 98% Property Taxes /Non -Dept Revenue 111,815 109,186 Local Income Taxes - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations (350) - Other Income - 350 Transfers In - - Total Revenue 111,815 109,536 Expenditures 1,974 98% Personnel - 82% Supplies 110,147 108,173 Services 1,668 1,363 Debt Service - 0% Capital 2,279 98% Transfers Out - - Total Expenditures 111,815 109,536 Net - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund is winding down. Will be de- activated after encumbrances have been exhausted. rncanr apenaing on t apnai r-rojecrs neiow: 575,887 2,629 98% - - 0% 0% 0% 0% 0% 0% 0% 30,107 (350) 0% - - 0% 605,994 2,279 98% 111,543 - 0% 414,821 1,974 98% 71,814 305 82% - 0% 7,816 0% 0% 605,994 2,279 98% - rnt 19 Form 3 20 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Department jMonth I November Fund /Department Number 101 -0801 1 Date Updated 12/10/2013 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 1,780,620 20,063,823 20,999,214 3,371,053 86% 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 20,758 313,944 343,085 39,056 89% Transfers In - - - - - 0% Total Revenue 23,795,376 1,801,378 20,377,767 22,364,506 3,417,609 86% Expenditures Personnel 20,376,883 1,498,568 17,556,985 18,479,979 2,819,898 86% Supplies 467,988 26,995 364,688 1,077,000 178,235 (74,935) 116% Services 2,617,924 237,988 2,374,269 2,673,344 275,287 (31,632) 101% Debt Service 24,185 - 15,602 15,456 - 8,583 65% Capital 308,396 37,827 66,223 94,824 242,173 21% Transfers Out - - - 23,903 - - 0% Total Expenditures 23,795,376 1,801,378 20,377,767 22,364,506 453,522 2,964,087 88% Net - - - - (453,522)1 453,522 Cash Balance Staffing Full Time 250.00 245.00 245.00 Part-Time /Season al/Tem porary 43.00 27.00 27.00 Total 293.00 272.00 272.00 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 $364,688 are down from the 2012 expenditure level due to an accounting change. Police gas cost of $741,070 for 2013 is recorded in Fund 404. A correcting Budget Transfer was entered in Dec 2013. Explain Significant Spending on Capital Projects Below: The $66,223 of capital includes the disk storage array ($25,000), electrical work related to the UPS Power supply instalation ($10,000) and $28,396 for the purchase of a Police SUV for the Police Chief in January. 20 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Communications Center Fund /Department Number 101 -0802 Month I November Date Updated 1 12/10/2013 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 2,326,560 154,754 1,882,806 1,798,854 443,754 81% 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 2,326,560 154,754 1,882,806 1,798,854 443,754 81% Expenditures Personnel 2,298,012 152,977 1,861,487 1,775,571 - 436,525 81% Supplies 4,029 - 1,246 2,358 622 2,161 46% Services 24,519 1,777 20,073 20,925 570 3,876 84% Debt Service - - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 2,326,560 154,754 1,882,806 1,798,854 1,192T--- ,192 442,562 81% Net - - - - (1,192)1 1,192 Cash Balance Staffing Full Time 38.00 33.00 33.00 Part-Time /Season al/Tem porary - - - Total 38.00 33.00 33.00 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 November Date Updated 1 12/10/2013 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 275,971 (435,690) (188,070) 435,690 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 - 3,986,751 3,029,208 18,184 100% Total Revenue 3,968,567 275,971 3,551,061 2,841,138 417,506 89% Expenditures Personnel 3,968,567 275,971 3,426,453 2,791,407 542,114 86% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - - 124,608 49,731 124,608 0% Total Expenditures 3,968,567 275,971 3,551,061 2,841,138 417,506 89% 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 November Date Updated 1 12/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 18,993,195 1,027,437 16,643,357 17,489,098 2,349,838 88% Local Income Taxes - - - - 0% Other Taxes - - 0% Grants /Intergovernmental 155,000 - - 155,000 0% Charges for Services 455,000 44,101 514,964 373,914 (59,964) 113% Interest Earnings - - - 0% Bond Proceeds 0% Donations - - - 0% Other Income 6,000 129 38,788 30,092 (32,788) 646% Transfers In 1,000,000 500,000 1,000,000 1,000,000 - 100% Total Revenue 20,609,195 1,571,667 18,197,109 18,893,104 2,412,086 88% Expenditures Personnel 18,550,680 1,420,354 16,571,655 17,138,790 27,125 1,951,900 89% Supplies 398,387 37,710 339,263 479,705 21,180 37,944 90% Services 1,660,128 113,603 1,286,191 1,267,217 44,351 329,586 80% Debt Service - - - - 0% Capital - - - - 0% Transfers Out - - 7,392 0% Total Expenditures 20,609,195 1,571,667 18,197,109 18,893,104 92,656T 2,319,430 89% Net - - - - (92,656)1 92,656 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 November Date Updated 1 12/16/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue (1,500) 395,559 (143,974) (154,603) 142,474 9598% 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 - 3,418,287 2,329,192 285,097 109% Total Revenue 3,131,690 395,559 3,274,313 2,174,589 142,623 105% Expenditures Personnel 3,131,690 395,559 2,818,890 2,048,884 312,800 90% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 455,423 125,705 455,423 0% Total Expenditures 3,131,690 395,559 3,274,313 2,174,589 (142,623) 105% 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 November Date Updated 1 12/10/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 346,237 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 57,187 83% - Property Taxes /Non -Dept Revenue 346,237 20,830 289,050 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings (242) 0% - Bond Proceeds 0% 239,639 56,945 Donations 214,375 33,887 - Other Income 347 91% 242 Transfers In - - - Total Revenue 346,237 20,830 289,292 Expenditures - 0% Personnel 256,834 18,779 222,947 Supplies 3,861 559 3,514 Services 82,542 1,492 62,831 Debt Service - - - Capital 3,000 Transfers Out - - - Total Expenditures 346,237 20,830 289,292 Net - - - Cash Balance Staffing Full Time 4.00 4.00 4.00 Part-Time /Season al/Tem porary - - - Total 4.00 4.00 4.00 239,639 57,187 83% - - 0% 0% 0% 0% 0% 0% 0% (242) 0% - - 0% 239,639 56,945 84% 214,375 33,887 87% 3,206 - 347 91% 21,046 4,085 15,626 81% - - - 0% - 3,000 0% 1.012 - 0% 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 Code Enforcement IMonth I November Fund /Department Number 101 -1201 1 Date Updated 1 12/9/2013 Revenue Property Taxes /Non -Dept Revenue 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 Current Current Current Prior 4,850 130,695 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget 2,270,519 79,368 1,786,809 1,420,740 483,710 79% - - - - - 0% 0% 0% 0% 0% 0% 0% 300 2 2,826 362 (2,526) 942% 0% 2.270.819 79.370 1.789.634 1.421.102 481.185 79% 983,883 69,257 848,338 819,851 4,850 130,695 87% 89,607 (1,905) 77,360 76,979 1,745 10,502 88% 985,130 12,017 777,806 485,239 126,974 80,351 92% 2,199 - 1,649 - 550 0 100% 158,000 71,482 - - 86,518 45% 52,000 - 13,000 39,034 - 39,000 25% 270,819 79,370 1,789,634 1,421,102 134,118 347,067 85% - - - (134.11811 134.118 athng 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. Inter -City services- -Site Mowing, Graffiti Removal and Illegal Dumping -- billed Code for $31,049 in November. Encumbrances for Site Mowing and Graffiti Removal (Parks) and Illegal Dumping (Solid Waste) are $119,089 as of 30 Nov. rxpiam oignincam openaing on t apnai rrojects neiow: Capital expenditure of $71,482 is for two pickup trucks and a hybrid car. The 2013 Budget also included $90,000 for a single -axle dump truck that purchase has been indefinitely postponed in order to use funds from this account to cover shortfalls in other parts of the department. The actual remainder in the account is $86,518 as of 31 October. 26 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Code Hearing Officer Fund /Department Number 101 -1203 Month I November Date Updated 1 12/9/2013 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 6,823 83% - Property Taxes /Non -Dept Revenue 40,000 99 33,177 Local Income Taxes - - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% 40,470 6,823 Donations - - 0% Other Income (4) 0% 40,470 7,200 Transfers In - - - Total Revenue 40,000 99 33,177 Expenditures 0% 40.470 7.200 Personnel - - - Supplies - 4 4 Services 40,000 95 33,173 Debt Service - - - Capital Transfers Out - - - Total Expenditures 40,000 99 33,177 Net - - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total 40,470 6,823 83% - - 0% 0% 0% 0% 0% 0% 0% 0% 0% 40,470 6,823 83% - - 0% - - (4) 0% 40,470 7,200 (373) 101% - - - 0% 0% 0% 40.470 7.200 1 (3771 1 101% 7 r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances rseiow: Sole expenditure is monthly billing for Hearing Officer. Expenses area little higher than expected. Engel's rate of $5,000 per hearing day has been approved by the Legal Dept. Hoppenheimer is new backup officer. The department has exceeded its annual budget due to more code hearings than originally scheduled. 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 November Date Updated 1 12/9/2013 Current Current Current Prior Property Taxes /Non -Dept Revenue 29,979 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 4,603 85% - Property Taxes /Non -Dept Revenue 29,979 1,418 25,376 Local Income Taxes - - - Other Taxes 29,519 18% - Grants /Intergovernmental - - Charges for Services 36,000 6,481 Interest Earnings - 0% - Bond Proceeds 0% 57,219 34,122 Donations 45,152 - 30,388 44% Other Income 310 75% 8,324 510 Transfers In - - - Total Revenue 65,979 1,418 31,857 Expenditures 0% 57,219 613 Personnel 54,065 18 23,677 Supplies 1,232 195 819 Services 10,682 1,205 7,361 Debt Service - - - Capital Transfers Out - - - Total Expenditures 65,979 1,418 31,857 Net - - - Cash Balance Staffing Full Time 1.00 Part-Time /Season al/Tem porary - Total 1.00 37,242 4,603 85% - - 0% 0% 0% 19,977 29,519 18% - - 0% 0% 0% 0% 0% 57,219 34,122 48% 45,152 - 30,388 44% 909 103 310 75% 8,324 510 2,811 74% - - - 0% 2,834 0% - 0% 57,219 613 33,509 49% - (613)1 613 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Single employee resigned June 2013, transferred to Police. We expect an arrangement where he will continue to tow vehicles and we will pay the Police Dept. Details still pending. 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 November Date Updated 1 12/9/2013 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 179,880 465% Property Taxes /Non -Dept Revenue (49,316) (4,877) (229,196) Local Income Taxes 0% Other Taxes 2,731 95% - Grants /Intergovernmental - - - Charges for Services 50,000 5,667 47,269 Interest Earnings - - - Bond Proceeds 0% 65,359 29,882 Donations - - - Other Income 53,000 2,250 205,729 Transfers In - - - Total Revenue 53,684 3,040 23,802 Expenditures 0% 65.359 22.560 Personnel - - - Supplies - - - Services 53,684 3,040 23,802 Debt Service - - - Capital Transfers Out - - - Total Expenditures 53,684 3,040 23,802 Net - - - Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total (171,716) 179,880 465% - 0% 0% 0% 10,893 2,731 95% - - 0% 0% 0% 226,183 (152,729) 388% - - 0% 65,359 29,882 44% - - 0% - - - 0% 65,359 22,560 7,322 86% - - - 0% 0% 0% 65.359 22.560 1 7.322 1 86% r=xpiam aigmricam rtevenue, r- xpenanure ano starring i,nangesivanances rseiow: Service expenditures are primarily board -ups which haven't been called for as much as anticipated. Revenue from fines & forfeitures includes $91,531 from 2012 Property Taxes collected and $68,797 from June's property tax collections. 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 November Date Updated 1 12/9/2013 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 80,903 85% - Property Taxes /Non -Dept Revenue 542,611 31,439 461,708 Local Income Taxes - - - Other Taxes 9,206 82% - Grants /Intergovernmental - - - Charges for Services 52,400 3,389 43,194 Interest Earnings - - - Bond Proceeds - - - Donations 100 305 3,248 Other Income 1,000 60 516 Transfers In - - - Total Revenue 596,111 35,193 508,665 Expenditures - 0% 480,895 11,596T Personnel 436,947 28,149 368,384 Supplies 66,364 1,884 54,117 Services 91,340 4,956 85,349 Debt Service 1,200 204 815 Capital 260 - - Transfers Out - - - Total Expenditures 596,111 35,193 508,665 Net - - - Cash Balance Staffing Full Time 8.50 8.00 8.00 Part-Time /Season al/Tem porary 0.40 0.50 0.50 Total 8.90 8.50 8.50 437,569 80,903 85% - - 0% 0% 0% 42,706 9,206 82% - - 0% - 0% 210 (3,148) 3248% 410 484 52% - - 0% 480,895 87,446 85% 343,543 - 68,563 84% 55,216 1,499 10,748 84% 73,810 10,097 (4,106) 104% - - 385 68% 7,050 260 0% 1,276 - 0% 480,895 11,596T 75,850 87% (11.59611 11.596 r=xpiam aigmricam rtevenue, r- xpenanure ano starring ,- nangesivanances oeiow: Director of Admin Services was supposed to have salary split between Code and Animal Control, but 100% has gone to Code. New Shelter Manager began work 8 July. Vet Services account is over - budget but will be corrected at year -end budget transfers (money is available from Professional Services account). rncam apenaing on t apnai rrojects neiow: >enditures budgeted. $260 budget appears in error; will be corrected as part of year -end budget tran 30 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Rainy Da Fund /Department Number 102 Month I November Date Updated 1 12/10/2013 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 52,000 1,120 27,448 40,213 24,552 53% Bond Proceeds - - - - 0% Donations - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 52,000 1,120 27,448 40,213 24,552 53% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - - - 0% Net 52,000 1,120 27,448 40,213 24,552 Cash Balance 8,615,629 8,586,155 Staffing Full Time - Part-Time /Season al/Tem porary Total 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 32 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Parks & Recreation jMonth I November Fund /Department Number 201 1 Date Updated 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 58,001 638,009 565,213 58,000 92% Charges for Services 3,239,789 27,325 3,104,393 3,177,969 135,396 96% Interest Earnings 10,000 355 11,605 14,262 (1,605) 116% Bond Proceeds - - - - 0% Donations - - - 0% Other Income 83,450 13,233 16,568 70,217 16% Transfers In - - - - - 0% Total Revenue 12,362,329 85,681 8,021,177 8,378,889 4,341,152 65% Expenditures Personnel 7,941,934 560,266 7,059,306 6,925,627 1,963 880,665 89% Supplies 1,670,053 112,907 1,634,827 1,526,056 203,843 (168,617) 110% Services 2,329,625 162,796 2,006,432 1,658,518 77,900 245,293 89% Debt Service 291,156 922 241,230 194,724 - 49,926 83% Capital 504,195 54,177 345,032 547,517 33 159,130 68% Transfers Out 190,500 - - 189,079 - 190,500 0% Total Expenditures 12,927,463 891,068 11,286,827 11,041,521 283,739 1,356,897 90% Net (565,134) (805,387) (3,265,650) (2,662,632) (283,739)1 2,984,255 Cash Balance 1,614,562 1,963,114 Staffing Full Time 117.00 113.00 113.00 Part-Time /Season al/Tem porary 76.00 55.00 76.00 Total 193.00 168.00 189.00 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: 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. A correcting Budget Transfer was entered in Dec 2013. Explain Significant Spending on Capital Projects Below: Three trucks were purchased during August. 32 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I Motor Vehicle Highway Month I November Fund /Department Number 1 202 1 Date Updated 1 12/19/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 4,749,789 431,371 4,498,283 4,389,498 251,506 95% Grants /Intergovernmental - - 0% Charges for Services 197,000 33,808 410,454 218,240 (213,454) 208% Interest Earnings 7,000 596 10,767 6,828 (3,767) 154% Bond Proceeds - 0% Donations - 0% Other Income 111,300 1,153 26,936 97,144 84,364 24% Transfers In 3,626,882 3,626,882 2,697,027 - 100% Total Revenue 8,691,971 466,929 8,573,322 7,408,738 118,649 99% Expenditures Personnel 3,845,935 261,389 3,150,093 2,639,038 695,842 82% Supplies 3,124,845 236,217 2,066,300 2,381,309 433,449 625,096 80% Services 1,756,176 117,014 1,258,757 1,099,775 40,284 457,135 74% Debt Service 172,800 52,674 106,301 52,851 66,499 62% Capital 276,740 70,905 159,602 24,942 180,893 35% Transfers Out - - 0% Total Expenditures 9,176,496 667,294 6,652,355 6,332,575 498,675 2,025,466 78% Net (484,525) (200,365) 1,920,967 1,076,163 (498,675)1 (1,906,817) Cash Balance 4,191.754 2,489.972 Statting Full Time 59.00 57.00 57.00 Part-Time /Season al/Tem porary 6.16 2.07 2.07 Total 65.16 59.07 59.07 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring %,nangesivanances aeiow: 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 hired, still down one (1) Equipment Operator and one (1) Financial Specialist II. Seasonal part-time personnel reassigned or released. 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 November Date Updated 1 12/17/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 783,238 52% Grants /Intergovernmental - - - Charges for Services 1,632,943 41,184 849,705 Interest Earnings 4,000 106 2,500 Bond Proceeds - - - Donations - 256,368 - Other Income 29,977 90% 102,256 Transfers In - - - Total Revenue 1,636,943 41,290 954,461 Expenditures (10.375) 0% Personnel 668,209 30,685 411,841 Supplies 288,211 9,334 198,660 Services 485,357 13,616 215,931 Debt Service - - - Capital 119,000 - Transfers Out - - 10,375 Total Expenditures 1,560,777 53,635 836,807 Net 76,166 (12,345) 117,654 Cash Balance 788,786 Staffing Full Time 1.00 1.00 1.00 Part-Time /Season al/Tem porary 25.70 10.60 13.46 Total 26.70 11.60 14.46 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: This fund accounts for programs and events that are self funded through user fees. rncanr apenaing on t apnai rrojecrs neiow: 952,320 3,172 43,516 460,770 173,073 231,574 38,492 23,980 927,889 71.119 34 Form 3 0% 0% 0% 0% 783,238 52% 1,500 62% - 0% 0% (102,256) 0% - 0% 682,482 58% - 256,368 62% 59,574 29,977 90% 11,386 258,041 47% - - 0% 119,000 0% (10.375) 0% 34 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Studebaker - Oliver Reverting Grants Fund /Department Number 209 Month I November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 1,549 69% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 5,000 141 3,451 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 5,000 141 3,451 Expenditures /QQR d511 Personnel - - - Supplies Services Debt Service - Capital 1,000,000 Transfers Out - Total Expenditures 1,000,000 Net (995,000) 141 3,451 Cash Balance 1,083,126 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances oeiow: 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, 5,231 1,838 160,764 162,602 (157,371 1,079.421 use next year. 35 Form 3 0% 0% 0% 0% 0% 1,549 69% - 0% 0% 0% 0% 1,549 69% - 0% 0% 0% 0% 1,000,000 0% - 0% 1,000,000 0% /QQR d511 35 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Economic Development State Grants Fund /Department Number 210 Month I November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 183,904 89 56,817 Bond Proceeds - - - Donations - - Other Income 1,462,358 163,082 Transfers In - - - Total Revenue 1,646,262 89 219,899 Expenditures 0% Personnel - - - Supplies 804,877 36% Services - - Debt Service 1,260,777 455,900 Capital - - Transfers Out - - Total Expenditures 1,260,777 - 455,900 Net 385,485 89 (236,001) Cash Balance 682,453 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 0% 0% 0% 0% 0% 64,111 127,087 31% - - 0% - - 0% 156,140 1,299,276 11% - - 0% 220,251 1,426,363 13% - - 0% 0% 0% 189,062 804,877 36% - - 0% - - 0% 189,062 804,877 36% 31.189 621.486 36 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development Admn. Fund /Department Number 211 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 324,599 4,707 99% Other Taxes - - - Grants /Intergovernmental 471,887 327,544 467,180 Charges for Services - - - Interest Earnings 2,600 73 2,373 Bond Proceeds - - - Donations - - - Other Income 294,001 18,898 297,492 Transfers In 1,717,521 429,380 1,717,519 Total Revenue 2,486,009 775,894 2,484,565 Expenditures 0% 1,870,072 18,530T Personnel 1,921,547 142,202 1,638,155 Supplies 44,061 1,663 29,736 Services 384,003 28,939 312,521 Debt Service - - - Capital 4,720 4,720 Transfers Out - - - Total Expenditures 2,354,331 172,804 1,985,133 Net 131,678 603,091 499,432 Cash Balance 1,083,269 Staffing Full Time 25.60 25.60 25.60 Part-Time /Season al/Tem porary 1.00 1.00 1.00 Total 26.60 26.60 26.60 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% 324,599 4,707 99% - - 0% 2,870 227 91% - - 0% - 0% 228,630 (3,491) 101% 1,527,146 2 100% 2,083,245 1,444 100% 1,510,920 - 283,392 85% 19,750 1,371 12,954 71% 116,520 17,159 54,323 86% - - - 0% - 100% 222,882 0% 1,870,072 18,530T 350,669 85% 213.173 118.5301 1349.2241 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 38 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community & Economic Development jMonth I November Fund /Department Number 212 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 8,148,705 347,334 3,837,929 3,406,069 4,310,776 47% Charges for Services - - - - - 0% Interest Earnings 2,450 122 2,119 2,520 331 86% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 650,030 48,765 412,934 485,408 237,096 64% Transfers In - - - - - 0% Total Revenue 8,801,185 396,220 4,252,981 3,893,998 4,548,204 48% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Grants 8,957,256 453,832 4,238,571 3,647,743 2,950,792 1,767,893 80% Transfers Out - - - - - - 0% Total Expenditures 8,957,256 453,832 4,238,571 3,647,743 2,950,792 1,767,893 80% Net 156,071 57,611 14,410 246,254 2,950,792 2,780,311 Cash Balance 527,678 540,349 Staffing Full Time - Part-Time /Seasonal/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund covers multiple federal grants. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on -going and the timing of funding varies widely. Explain Significant Spending on Capital Projects Below: 38 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police State Seizures Fund /Department Number 216 Month I November Date Updated 1 12/9/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 22,973 15,761 55% Other Taxes - 0% - Grants /Intergovernmental 35,000 - 19,239 Charges for Services - - - Interest Earnings 300 20 462 Bond Proceeds - - - Donations - - 0% Other Income 600 0% 8,480 Transfers In - - - Total Revenue 35,900 20 19,701 Expenditures - 0% 8,480 Personnel - - - Supplies 10,000 - - Services 22,500 1,279 2,729 Debt Service - - - Capital 13,400 10,000 Transfers Out - - - Total Expenditures 45,900 1,279 12,729 Net (10,000) (1,259) 6,972 Cash Balance 151,897 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% 22,973 15,761 55% - - 0% 619 (162) 154% - - 0% - 0% 600 0% - - 0% 23,592 16,199 55% - - 0% - 10,000 0% 8,480 19,771 12% - - 0% 3,400 75% - - 0% 8,480 33,171 28% 15,112 (16,972) 141.820 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Gift, Donation, Bequest Fund /Department Number 217 Month I November Date Updated 1 12/10/2013 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 10 214 272 (14) 107% Bond Proceeds - - - - - 0% Donations 16,811 11,269 19,246 5,542 67% Other Income - - - - 0% Transfers In - - - - - 0% Total Revenue 17,011 10 11,483 19,517 5,528 68% 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 10 11,483 16,353 (1,310) (3,914) Cash Balance 1 74,716 62,983 Staffing Full Time - - Part-Time /Season al/Tem porary Total rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: In July, spring taxes ($1,310.22) were charged to the services account in error. Correction made in August. The Gift, Donation, and Bequest fund may be used by all City departments but the majority of the donations are for Animal Care and Control and Community Investment (i.e. bicycle signs). Donations received during June, 2013 were $9,810 and included $7,311 from Well Fargo Bank for code demolitions and property taxes on certain properties. This amount has been included on the 2013 mid -year appropriation ordinance approved by the Common Council on August 26, 2013. rncam apenaing on t apnai r-rojecis neiow: 40 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Curfew Violations Fund /Department Number 218 Month I November Date Updated 1 12/9/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,000 138 623 318 377 62% Interest Earnings 25 1 35 50 (10) 140% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,025 139 658 368 367 64% 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 25 139 658 368 (633) Cash Balance 11,542 10,782 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 November Fund /Department Number 220 1 Date Updated 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 108,000 - 6,964 74,468 101,036 6% Charges for Services 180,000 8,569 160,421 168,636 19,579 89% Interest Earnings 3,000 125 3,257 4,940 (257) 109% Bond Proceeds - - - - - 0% Donations 2,000 - 2,725 2,320 (725) 136% Other Income 54,000 1,277 9,463 13,914 44,537 18% Transfers In - - - - - 0% Total Revenue 347,000 9,972 182,830 264,277 164,170 53% Expenditures Personnel - - - - - 0% Supplies 148,512 7,648 131,787 22,762 16,725 89% Services 119,500 120 35,498 51,381 84,002 30% Debt Service - - - - - 0% Capital 210,119 12,800 135,919 151,868 74,200 65% Transfers Out - - - - - 0% Total Expenditures 478,131 20,568 303,205 226,011 174,926 63% Net (131,131) (10,596) (120,375) 38,266 (10,756) Cash Balance 966,832 1,079,505 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 November Fund /Department Number 1 227 1 Date Updated 1 12/10/2013 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 25,000 1,047 16,759 20,868 8,241 67% Bond Proceeds - - - - - 0% Donations - 22,100 22,100 (22,100) 0% Other Income 3,804,857 - 3,804,857 (0) 100% Transfers In - - - - - 0% Total Revenue 3,829,857 23,147 3,843,716 20,868 13,859 100% Expenditures Personnel - - - - - 0% Supplies 208,000 - - - - 208,000 0% Services 316,033 118,713 239,232 5,306 47,295 29,506 91% Debt Service - - - - - - 0% Capital 2,152 161,468 2,152 0% Transfers Out - - - - - 0% Total Expenditures 526,185 118,713 239,232 166,774 47,295T--- 7,295 239,658 54% Net 3,303,672 (95,567) 3,604,485 (145,906) (47,295) (253,518) Cash Balance 7,946.046 4,347.749 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 jMonth I November Fund /Department Number 249 1 Date Updated 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - 0% Local Income Taxes 5,892,386 491,032 5,401,354 6,100,906 491,032 92% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,000 219 6,661 7,713 1,339 83% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - - 580,031 175,436 580,031 0% Total Revenue 5,900,386 491,251 5,988,046 6,284,055 87,660 101% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital - - - 0% Transfers Out 7,101,757 7,405,038 5,358,400 303,281 104% Total Expenditures 7,101,757 7,405,038 5,358,400 (303,281) 104% Net (1,201,371) 491,251 (1,416,992) 925,656 215,621 Cash Balance 1,572,949 2,602,798 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 fourth quarter transfer was made during October, 2013. The third quarter accounting summary and reconciliation was prepared on October 15, 2013. Expenditures are reported as over budget due to the quarterly settlement process whereby additional monies may be transferred to equal expenditures paid for police and fire personnel in the General Fund. 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 November Date Updated 1 12/13/2013 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 1,052,643 87,041 910,315 930,761 142,328 86% Charges for Services - - - - - 0% Interest Earnings 8,500 229 5,805 6,912 2,695 68% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 825 825 (825) 0% Transfers In - - - - - 0% Total Revenue 1,061,143 88,095 916,944 937,673 144,199 86% Expenditures Personnel - - - - - - 0% Supplies 400,000 397,338 - 2,663 - 100% Services 77,500 7,500 106,150 - 70,000 10% Debt Service - - - - - - 0% Capital 758,424 3,154 377,028 412,449 81,217 300,179 60% Transfers Out - - - - - - 0% Total Expenditures 1,235,924 3,154 781,866 518,599 83,879T 370,179 70% Net (174,781) 84,941 135,078 419,074 (83,879) (225,980) Cash Balance 1,849,376 1,645,079 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, r-xpenairure ano ararrmg -nangesivariances 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. Total for the year was $397,338. 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. The $70,000 encumbrance (from 2012) is for RW Armstrong and a traffic signal upgrade study. Engineering has decided not to proceed with the project so the PO was cancelled in November. rncanr apenaing on t apnai r-rojecrs neiow: 45 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Excess Welfare Distribution Fund /Department Number 252 Month I November Date Updated 1 12/10/2013 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 4 5,407 (4) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 0 4 5,407 4 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 4 (2,271,286) (4) Cash Balance 1,150 1,146 Staffing Full Time - Part-Time /Season al/Tem porary Total r=xpiam aigmricam rtevenue, r= xpenanure ano atarring i,nangesivanances oeiow: In 2009, the City received a one -time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for the both the Police and Fire departments. Money in this fund may only be used for public safety purposes. The final fund balance will be spent during 2014. am oignincam openaing on t apnai rrojects neiow: year, portable radios were purchased for the Police Del no 46 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Federal Grant Fund /Department Number 258 Month I November Date Updated 1 12/10/2013 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 140,760 54,850 72% Other Taxes - 0% - Grants /Intergovernmental 199,000 - 144,150 Charges for Services - - - Interest Earnings 2,100 67 1,474 Bond Proceeds - - - Donations - 7,776 - Other Income 36,150 45% 29,905 Transfers In - - - Total Revenue 237,250 67 175,528 Expenditures - 0% 151,673 2,675 Personnel 105,514 8,142 97,738 Supplies 4,668 - 1,723 Services 117,248 4,058 72,480 Debt Service - - - Capital 1,500 304 Transfers Out - - - Total Expenditures 228,930 12,200 172,244 Net 8,320 (12,133) 3,284 Cash Balance 489,448 Staffing Full Time 2.00 2.00 2.00 Part-Time /Season al/Tem porary - - - Total 2.00 2.00 2.00 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: 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 0% 0% 0% 140,760 54,850 72% - - 0% 2,165 626 70% - - 0% - - 0% 19,409 6,245 83% - - 0% 162,334 61,722 74% 93,638 - 7,776 93% 1,961 368 2,577 45% 54,344 2,307 42,461 64% - - - 0% 1,729 1,196 20% - - - 0% 151,673 2,675 1 54,011 76% 10.661 (2.6751 7.711 rxpiam aignmcam mevenue, cxpenonure ano ararnng ,- nangesivanances aeiow: 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 November Date Updated 1 12/17/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 100 2 46 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 100 2 46 Expenditures (0) 100% Personnel - - - Supplies 346 0% Services - 0% Debt Service 0% Capital (0) 100% Transfers Out - Total Expenditures 346 - - Net (246) 2 46 Cash Balance 14,369 Staffing Full Time - Part-Time /Season al/Tem porary Total E rxpiam aigmncam Kevenue, r-xpenonure ano ararnng ,- nangesivanances aeiow: This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In past years there have been no races. rncam apenaing on t apnai r-rojecis neiow: 48 Form 3 0% 0% 0% 0% 0% 96 54 46% - - 0% 0% 0% 0% 96 54 46% - - - 0% 8,009 346 (0) 100% - - - 0% 0% 0% 0% 8,009 346 (0) 100% 7.9141 (3461 55 rxpiam aigmncam Kevenue, r-xpenonure ano ararnng ,- nangesivanances aeiow: This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In past years there have been no races. rncam apenaing on t apnai r-rojecis neiow: 48 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Morris PAC / Palais Royale Marketing Month I November Fund /Department Number 273 1 Date Updated 12/5/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 8,000 949 6,596 2,244 1,404 82% Interest Earnings 100 4 89 116 11 89% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 8,100 953 6,685 2,360 1,415 83% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 10,149 754 7,891 2,258 78% Debt Service - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10,149 754 7,891 - 2,258 78% Net (2,049) 199 (1,206) 2,360 (843) Cash Balance 27,557 26,083 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: The Morris Performance Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from the solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund 49 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Block Grants Fund /Department Number 280 Month I November Date Updated 1 12/20/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - 0% Grants /Intergovernmental 185,000 0% Charges for Services - - - Interest Earnings 300 1 12 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 185,300 1 12 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 12 Cash Balance 3,816 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% 457 288 4% - - 0% - 0% 222 0% - 0% 679 185,288 0% - - 0% 45,000 0% 40,000 0% - - 0% 124,539 100,000 0% - - 0% 124,539 185,000 0% 123.8601 288 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 November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 100 4 86 127 14 86% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 100 4 86 127 14 86% 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) 4 86 127 (27,088) Cash Balance 27,121 27,028 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund to be used only for the expenses of EDC revenue bonds. Fund to be closed during 2013. rncanr apenaing on t apnai r-rojecrs neiow: 51 Form 3 52 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name I HAZMAT JMonth I November Fund /Department Number 289 1 Date Updated 12/17/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 - 16,722 - (13,722) 557% Interest Earnings - 2 36 13 (36) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,000 2 16,758 13 13,758 559% Expenditures Personnel - - - - - - 0% Supplies 1,990 (1,990) 0% Services - 0% Debt Service - - 0% Capital 3,500 3,237 263 92% Transfers Out - - - - 0% Total Expenditures 3,500 - 3,237 - 1,990 1 (1,727) 149% Net (500) 2 13,521 13 (1,990) (12,031) Cash Balance 16,203 2,682 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 November Date Updated 1 12/17/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes (34,400) 210% Grants /Intergovernmental - - - Charges for Services 31,300 65,700 Interest Earnings 200 13 344 Bond Proceeds - - - Donations 493 75% Other Income (448) 101% 1,371 Transfers In - - - Total Revenue 31,500 13 66,044 Expenditures 0% 1.371 Personnel 2,000 - 1,507 Supplies 35,666 43 36,114 Services 24,700 1,882 23,542 Debt Service - - - Capital 29,760 27,460 Transfers Out - - - Total Expenditures 92,126 1,925 88,623 Net (60,626) (1,912) (22,579) Cash Balance 96,841 Staffing Full Time - Part-Time /Season al/Tem porary Total 64,500 378 8,096 7,589 2,049 17,734 47,144 118.894 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% (34,400) 210% (144) 172% - 0% 0% 0% 0% 34,544 210% 493 75% - (448) 101% 1,371 (213) 101% - - 0% 2,300 92% 0% 1.371 2.132 98% 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 November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 110,000 38,532 111,796 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 38,532 111,796 71,468 35% Expenditures Personnel - - - - 0% Supplies - 36,911 (36,911) 0% Services 10,000 - 10,000 0% Debt Service - - - - 0% Capital 100,000 19,543 19,543 80,457 20% Transfers Out - - - - 0% Total Expenditures 110,000 19,543 56,454 - 53,546 51% Net (19,543) (17,922) 111,796 17,922 Cash Balance 80,203 112,921 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances oeiow: 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. A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rofecrs neiow: 54 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Regional Police Academy Fund /Department Number 294 Month I November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 26,000 700 20,745 12,170 5,255 80% Interest Earnings - 9 252 381 (252) 0% Bond Proceeds - - - - 0% Donations - - - 0% Other Income 2,500 1,253 2,500 0% Transfers In - - - - - 0% Total Revenue 28,500 709 20,997 13,804 7,503 74% Expenditures Personnel - - - - - 0% Supplies 1,500 - 169 156 1,331 11% Services 27,000 411 26,043 12,979 957 96% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 28,500 411 26,212 13,136 2,288 92% Net - 298 (5,215) 668 5,215 Cash Balance 68,600 77,032 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. Increase in Revenue over 2012 is due to additional tuition received for attendance at instruction offered at the SBPD Academy. The increase in expenditures in 2013 over 2012 was due to the cost of offering a course for officers that will be assigned to train new officers. rncanr apenaing on t apnai r-rojecrs neiow: 55 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name COPS MORE Grant Fund /Department Number 295 Month I November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 15,000 0% Charges for Services - - - - 0% Interest Earnings 350 14 339 469 11 97% Bond Proceeds - - - - - 0% Donations 3,250 - 250 2,640 3,000 8% Other Income 38,000 580 9,724 9,798 28,276 26% Transfers In - - - - - 0% Total Revenue 41,600 594 10,313 27,907 31,287 25% Expenditures Personnel - - - - - - 0% Supplies 14,030 2,129 5,449 6,105 180 8,401 40% Services 16,875 997 10,159 11,969 - 6,716 60% Debt Service 500 - - - 500 0% Capital 10,575 20,000 10,575 0% Transfers Out - - - - - - 0% Total Expenditures 41,980 3,126 15,607 38,074 180 26,193 38% Net (380) (2,532) (5,294) (10,166) (180)1 5,094 Cash Balance 101,995 95,730 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Police Federal Drug Enforcement Fund /Department Number 299 Month I November Date Updated 1 12/20/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 100,000 8,607 147,592 66,890 (47,592) 148% Charges for Services - - - - - 0% Interest Earnings 1,000 88 864 855 136 86% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 1,000 32,793 20,197 (31,793) 3279% Transfers In - - - - 0% Total Revenue 102,000 8,694 181,249 87,942 79,249 178% Expenditures Personnel - - - - - - 0% Supplies 60,867 5,950 47,183 29,726 5,953 7,731 87% Services 45,000 - 10,455 24,481 - 34,545 23% Debt Service - - - - 0% Capital 82,706 67,058 25,571 15,648 81% Transfers Out - - - - - 0% Total Expenditures 188,573 5,950 124,696 79,778 5,953T 57,924 69% Net (86,573) 2,744 56,553 8,163 (5,953)1 (137,173) Cash Balance 391,894 319,423 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 $67,058 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 November Fund /Department Number 404 1 Date Updated 12/10/2013 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 7,193,027 7,970,027 653,913 92% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 80,000 1,897 46,616 65,650 33,384 58% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 805,932 88,838 570,900 705,566 235,032 71% Transfers In - - - - - 0% Total Revenue 8,732,872 744,647 7,810,544 8,741,244 922,328 89% Expenditures Personnel - - - - - - 0% Supplies 1,476,918 89,500 1,028,519 17,830 2,272 446,127 70% Services 4,277,887 399,866 4,035,990 3,121,063 88,081 153,817 96% Debt Service 2,178,168 - 2,014,088 2,076,244 - 164,080 92% Capital 833,562 253,626 1,773,057 95,560 484,376 42% Transfers Out 676,882 - 676,882 913,720 - - 100% Total Expenditures 9,443,417 489,366 8,009,104 7,901,915 185,913 1 1,248,399 1 87% Net (710,545) 255,281 (198,561) 839,329 (185,913) (326,071) Cash Balance 15,128,441 15,046,774 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. $921,188) 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 November 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 November, 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 November Fund /Department Number 408 1 Date Updated 12/23/203 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 7,495,906 8,375,066 681,446 92% Other Taxes - - - - - 0% Grants /Intergovernmental - - 0% Charges for Services - - 300 - (300) 0% Interest Earnings 50,000 1,266 30,714 43,354 19,286 61% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 504,660 424,325 559,160 80,335 84% Transfers In - - - - - 0% Total Revenue 8,732,012 682,712 7,951,245 8,977,580 780,767 91% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 2,658,175 151,963 1,374,695 1,166,998 933,609 349,871 87% Debt Service 1,913,214 - 1,913,214 1,900,453 - 0 100% Capital 4,471 - - 22,918 4,471 0% Transfers Out 4,417,519 429,380 4,417,519 4,767,146 - - 100% Total Expenditures 8,993,379 581,343 7,705,428 7,857,515 933,609 354,342 96% Net (261,367) 101,369 245,818 1,120,065 (933,609) 426,424 Cash Balance 10,230,229 9,500,325 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Included in the 2013 Transfers Out budget is a $2,700,000 transfer to the MVH Fund 202 for costs of the Street Department. A total of $1,350,000 (50 %) was transferred in April, 2013 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 November, 2013. A total of $1,717,519 has been transferred to the DCI Administration Fund 211. This represents four 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 November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 142 - - - 142 0% Interest Earnings 1,408 4 89 912 1,319 6% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 68,567 125 3,738 6,752 64,829 5% Transfers In - - - - - 0% Total Revenue 70,117 129 3,827 7,664 66,290 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 (198,029) 129 3,827 (192,787) (201,856) Cash Balance 27,580 23,748 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 November Date Updated 1 12/20/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 32,234 92% 4,028 Grants /Intergovernmental - - - Charges for Services 429,000 36,196 396,766 Interest Earnings 2,700 118 2,691 Bond Proceeds - 397,203 32,242 Donations 21,131 - - Other Income 85 99% 34,615 Transfers In - - - Total Revenue 431,700 36,313 399,458 Expenditures - 100% Personnel 64,378 27,265 28,466 Supplies 7,432 3,323 3,724 Services 67,756 7,670 29,451 Debt Service 42,499 28,412 Capital - Transfers Out 250,000 250,000 Total Expenditures 432,065 38,258 340,053 Net (365) (1,945) 59,404 Cash Balance 923,645 Staffing Full Time - Part-Time /Season al/Tem porary 2.16 1.98 1.98 Total 2.16 1.98 1.98 rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: Program began on October 28, 2013 and will continue (weather permitting) through the end of the first week in December. rncanr apenaing on t apnai rrojecrs neiow: 1 61 Form 3 0% 0% 0% 0% 393,175 32,234 92% 4,028 9 100% - - 0% 0% 0% 0% 397,203 32,242 93% 21,131 35,912 44% 2,679 3,623 85 99% 34,615 38,305 43% 247,898 14,087 67% - 0% - 100% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: Program began on October 28, 2013 and will continue (weather permitting) through the end of the first week in December. rncanr apenaing on t apnai rrojecrs neiow: 1 61 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Police K -9 Unit Fund /Department Number 705 Month I November Date Updated 1 12/20/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 4 60% Grants /Intergovernmental 0% 1,990 Charges for Services - - - Interest Earnings 10 0 6 Bond Proceeds - - - Donations 1,990 - Other Income - 1 Transfers In - - - Total Revenue 2,000 0 7 Expenditures !71 Personnel - - - Supplies - Services 2,000 Debt Service - Capital Transfers Out - Total Expenditures 2,000 - - Net - 0 7 Cash Balance 1,937 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rncam apenaing on t apnai rrojects neiow: 10 10 356 1.930 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Debt Service IMonth I November Fund /Department Number 313 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 65,512 85,287 5,956 92% 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 5,956 792,996 753,300 464,793 63% Expenditures Personnel - - - - - 0% Supplies 0% Services - - - 0% Debt Service 1,268,000 1,268,000 1,330,465 100% Capital - - - 0% Transfers Out - - - 0% Total Expenditures 1,268,000 1,268,000 1,330,465 100% Net (10,211) 5,956 (475,004) (577,165) 464,793 Cash Balance 102,369 21,455 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. The fund received $574,356 in property taxes and $27,967 in license excise tax revenue during December, 2013. The cash balance in the fund will be approximately $710,648 at December 31, 2013. Explain Significant Spending on Capital Projects Below: None 63 Form 3 64 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Services Capital Im rov. JMonth I November Fund /Department Number 288 1 Date Updated 12/17/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 155,084 - - 154,543 155,084 0% Charges for Services 2,796,000 232,411 2,769,699 1,948,481 26,301 99% Interest Earnings 20,000 406 15,813 28,665 4,187 79% Bond Proceeds 5,335,538 256,150 256,150 5,079,388 5% Donations - - - - 0% Other Income 16,000 280 9,199 19,644 6,801 57% Transfers In - - - - - 0% Total Revenue 8,322,622 489,247 3,050,861 2,151,333 5,271,761 37% Expenditures Personnel - - - - - 0% Supplies 193,539 2,499 199,583 49,605 13,253 (19,297) 110% Services 1,125,768 185,084 193,634 76,455 3,521 928,613 18% Debt Service 1,190,596 - 40,667 57,200 - 1,149,929 1% Capital 7,568,260 1,358,070 5,621,294 556,066 4,000,739 (2,053,773) 0% Transfers Out 1,000,000 500,000 1,000,000 1,000,000 - - 100% Total Expenditures 11,078,163 2,045,653 7,055,178 1,739,326 4,017,513 1 5,472 1 100% Net (2,755,541) (1,556,406) (4,004,317) 412,007 (4,017,513)1 5,266,289 Cash Balance 1,526,937 5,933,551 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire trucks, ambulances and major construction projects. There are no employees associated with this fund. Incurring project expenses for construction of Fire Training Facility and Fire Station 5 which will be reimbursed through bond. A Bond Reimbursement of $5,079,387 was received from US Bank on 9 Dec 2013. Explain Significant Spending on Capital Projects Below: Construction Bond approved to continue and complete Construction of a replacement fire Station 5 demolishing and rebuilding on it's existing site. Station placed back in service on September 30th. Fire Training Facility Construction Continues at High and Sample Streets. 64 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Professional Sports Development IMonth I November Fund /Department Number 377 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes - - 448,389 - 0% Grants /Intergovernmental 600,000 446,478 653,047 153,522 74% Charges for Services - - - - - 0% Interest Earnings 6,500 82 2,576 4,793 3,924 40% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 81,301 77,851 88,023 3,450 96% Transfers In - - - - - 0% Total Revenue 687,801 82 526,905 1,194,252 160,896 77% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 776,671 776,470 776,408 201 100% Capital - - - - 0% Transfers Out 100,000 100,000 548,389 - 100% Total Expenditures 876,671 - 876,470 1,324,797 201 100% Net (188,870) 82 (349,565) (130,545) 160,695 Cash Balance 691,257 971,875 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. The final debt service payment on the 2010 Coveleski Stadium bonds is January 15, 2013. The outsanding principal balance on the bonds is $3,520,000 at October 31, 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 November Date Updated 1 12/17/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 500 3 86 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 500 3 86 Expenditures (0) 100% Personnel - - - Supplies 2,002 0% Services 1,538 0% Debt Service - 0% Capital (0) 100% Transfers Out - Total Expenditures 3,540 - - Net (3,040) 3 86 Cash Balance 26,844 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaiture ano acarnng i,nangesivanances oeiow: 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: 752 66 Form 3 0% 0% 0% 0% 0% 320 414 17% - - 0% 0% 0% 0% 320 414 17% - - - 0% 4,985 2,002 (0) 100% 33,462 1,538 - 100% - - 0% 17,715 0% - - 0% 56,162 3,540 (0) 100% 55.8421 (3.5401 415 rxpiam aignmcam Kevenue, r-xpenaiture ano acarnng i,nangesivanances oeiow: 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: 752 66 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Zoo Endowment Fund /Department Number 403 Month I November Date Updated 1 12/17/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 200 6 156 Bond Proceeds - - - Donations 2,700 0% Other Income - 0% Transfers In - - - Total Revenue 2,900 6 156 Expenditures 0% Personnel - - - Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out Total Expenditures - - - Net 2,900 6 156 Cash Balance 49,002 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% 199 44 78% - - 0% 13,000 2,700 0% - - 0% - - 0% 13,200 2,744 5% - - 0% 0% 0% 0% 0% 0% 0% 13.200 2.744 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. rncanr apenaing on t apnai r-rojecrs neiow: 67 Form 3 68 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Park Nonreverting Capital jMonth I November Fund /Department Number 405 1 Date Updated 12/17/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 40 4,085 3,140 (1,085) 136% Interest Earnings 2,200 44 1,308 1,714 892 59% Bond Proceeds - - - - - 0% Donations - - 0% Other Income - 13,405 13,043 (13,405) 0% Transfers In 198,300 - - - 198,300 0% Total Revenue 203,500 84 18,799 17,896 184,701 9% Expenditures Personnel - - - - - - 0% Supplies 13,816 9,739 101,599 49,894 18,446 (106,229) 869% Services - 300 6,850 14,505 - (6,850) 0% Debt Service - - - - - - 0% Capital 203,500 24,731 114,793 12,000 166,769 18% Transfers Out - - - - - - 0% Total Expenditures 217,316 10,039 133,180 179,191 30,446 53,690 75% Net (13,816) (9,955) (114,381) (161,295) (30,446)1 131,011 Cash Balance 378,004 305,735 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Explain Significant Spending on Capital Projects Below: This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. 68 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Development IMonth I November Fund /Department Number 406 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 96 2,540 3,607 1,460 63% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 46,054 3,838 42,428 40,121 3,626 92% Transfers In - - - - - 0% Total Revenue 614,325 3,934 318,448 348,428 295,877 52% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 504 42 462 583 42 92% Debt Service 874,716 135,726 545,069 513,324 329,647 62% Capital 36,000 - - 19,364 36,000 0% Transfers Out - - - - - 0% Total Expenditures 911,220 135,768 545,531 533,271 365,689 60% Net (296,895) (131,834) (227,083) (184,843) (69,812) Cash Balance 608,686 637,387 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 COIT Fund No. 404. The fund will receive $72,642 in property taxes and $15,314 in auto excise taxes during December, 2013. This is lower than budgeted due to property tax and circuit breaker reductions. Explain Significant Spending on Capital Projects Below: The 2013 budget includes $36,000 for three street crime (SOS) vehicles and various leased vehicles. The vehicles were purchased in Dec but may be paid from the General Fund in order to minimize the impact here. 69 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Improvement IMonth I November Fund /Department Number 407 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 150,000 150,000 150,000 - 100% Grants /Intergovernmental 258,990 129,108 126,415 129,882 50% Charges for Services - - - 25,000 - 0% Interest Earnings 100 4 114 15 (14) 114% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 25,000 25,000 5,900 100% Transfers In - - - - 0% Total Revenue 434,090 4 304,222 307,331 129,868 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 4 (63,353) (94,946) 129,868 Cash Balance 34,367 (44,187) 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. The fund received $142,349 in cigarette tax revenue during December, 2013 which was slightly more than budgeted. 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 November Fund /Department Number 412 1 Date Updated 12/10/2013 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 54,000 924 24,495 42,735 29,505 45% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 474,662 195,888 474,661 670,548 1 100% Transfers In - - - - - 0% Total Revenue 528,662 196,812 499,156 713,283 29,506 94% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 3,395,846 82,638 1,217,321 1,386,842 1,230,404 948,121 72% Transfers Out - - - - - - 0% Total Expenditures 3,395,846 82,638 1,217,321 1,386,842 1,230,404 1 948,121 1 72% Net (2,867,184) 114,175 (718,165) (673,559) (1,230,404) (918,615) Cash Balance 1 7,178,532 1 8,650,796 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 $976,534 (Fund 435 - Douglas Road) and $4,989,008 (Fund 436 - Eddy Street /Triangle) at November 30, 2013. Explain Significant Spending on Capital Projects Below: DLZ for Olive /Sample Overpass: $377,122 DLZ for 2 -way streets feasibility: $142,100 HRP for Triangle neighborhood: $53,196 INDOT US 31 Utility Relocation $573,335 AECOM for 2 -way streets: $71,500 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 November Date Updated 1 12/5/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 24,568 75% 1,906 Grants /Intergovernmental - - - Charges for Services 100,000 7,265 75,432 Interest Earnings 1,500 55 1,309 Bond Proceeds - - - Donations - - 0% Other Income 11,868 53% 11,062 4,266 Transfers In - - - Total Revenue 101,500 7,320 76,741 Expenditures - 0% 165,612 14,384 Personnel - - - Supplies 25,500 3,221 13,632 Services 20,970 - 11,945 Debt Service - - Capital 26,196 15,828 Transfers Out - - - Total Expenditures 72,666 3,221 41,405 Net 28,834 4,099 35,336 Cash Balance 431,604 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rxpiam oignincam openaing on t apnai rrojects neiow: During 2012, Fund 416 was used to pay for major upgrades throughout the building: replaced all of the windows floor) and Rotunda / Mezzanine (second floor), remodeled Restrooms at the Bistro level. 72 Form 3 0% 0% 0% 0% 71,895 24,568 75% 1,906 191 87% - - 0% 0% 0% 0% 73,801 24,759 76% - - 0% 6,274 - 11,868 53% 11,062 4,266 4,759 77% - - - 0% 148,276 10,118 250 99% - - - 0% 165,612 14,384 1 16,877 77% (91,811) (14,384)1 7,882 388.973 rxpiam oignincam openaing on t apnai rrojects neiow: During 2012, Fund 416 was used to pay for major upgrades throughout the building: replaced all of the windows floor) and Rotunda / Mezzanine (second floor), remodeled Restrooms at the Bistro level. 72 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Community Revitalization Enhancement District Fund /Department Number 434 Month I November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes - 0% Other Taxes 650,000 0% Grants /Intergovernmental - 0% Charges for Services - - Interest Earnings 1,000 418 Bond Proceeds - - Donations 0% Other Income 0% Transfers In - - Total Revenue 651,000 418 Expenditures 0% Personnel - - Supplies 100% Services - - Debt Service 873,949 873,949 Capital - - Transfers Out - - Total Expenditures 873,949 873,949 Net (222,949) (873,531) Cash Balance (649,944) Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr mevenue, r-xpenairure ano ararrmg i,nangesivanances aeiow: Variance relates to change in interest cost on amortization schedule. Revenue not expected until October or November. Principal payment made in August. rncanr apenaing on t apnai r-rojecrs neiow: 73 Form 3 0% 0% 650,000 0% - 0% - - 0% 1,149 582 42% - - 0% 0% 0% 0% 1,149 650,582 0% - - 0% 0% - 0% 878,554 100% - 0% - 0% 878,554 100% R77 A05) 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 November Date Updated 1 12/5/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes (14,177) 0% 234 Grants /Intergovernmental 158% - - Charges for Services - 1,088 14,177 Interest Earnings 125 9 198 Bond Proceeds - - - Donations - - 0% Other Income 16,000 0% Transfers In - - - Total Revenue 16,125 1,097 14,375 Expenditures 0% Personnel - - - Supplies 11,555 1,750 Services Debt Service Capital Transfers Out Total Expenditures - - Net 16,125 1,097 14,375 Cash Balance 72,680 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% 11,321 (14,177) 0% 234 (73) 158% - - 0% - 0% 16,000 0% - - 0% 11,555 1,750 89% - - 0% 0% 0% 0% 0% 0% 0% 11,555 1,750 57.745 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 November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 3,736 Grants /Intergovernmental 50% - - Charges for Services - - - Interest Earnings 4,500 87 2,255 Bond Proceeds - - - Donations - - - Other Income 42 22% 42 Transfers In - - - Total Revenue 4,542 87 2,297 Expenditures 0% 273,412 12,354 Personnel - - - Supplies 15,000 27 3,242 Services 164,322 4,435 53,568 Debt Service - - - Capital Transfers Out - - - Total Expenditures 179,322 4,462 56,810 Net (174,780) (4,375) (54,513) Cash Balance 664,573 Staffing Full Time - Part-Time /Season al/Tem porary Total r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: 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. The $12,354 encumbrance is for Otis Elevator for maintenance. rncam apenaing on t apnai rrojects neiow: penditures budgeted for 2013. 75 Form 3 0% 0% 0% 0% 0% 3,736 2,245 50% - - 0% - 0% 115,286 100% - 0% 119,022 2,245 51% - - 0% 1,416 - 11,758 22% 271,996 12,354 98,400 40% - - - 0% 0% 0% 273,412 12,354 110,158 39% 154.3901 (12.354) (107.9121 r xpiam aigmricam rtevenue, r= xpenanure ano starring ,- nangesivanances rseiow: 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. The $12,354 encumbrance is for Otis Elevator for maintenance. 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 November Fund /Department Number 600 1 Date Updated 12/10/2013 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 73,871 887,414 917,920 259,621 77% Interest Earnings 1,000 24 622 334 378 62% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 2,287 11,523 (2,287) 0% Transfers In - - - - - 0% Total Revenue 1,148,035 73,895 890,323 929,777 257,712 78% Expenditures Personnel 957,635 68,028 797,527 710,176 10,332 149,776 84% Supplies 40,579 2,784 35,020 23,070 5,768 (209) 101% Services 105,031 5,376 65,666 68,078 5,184 34,181 67% Debt Service 16,707 235 12,569 6,524 - 4,138 75% Capital 28,200 - - 15,762 28,200 0% Transfers Out - - - - - - 0% Total Expenditures 1,148,152 76,423 910,782 823,610 21,284 216,086 81% Net (117) (2,528) (20,459) 106,167 (21,284)1 41,626 Cash Balance 183,391 213,121 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: The significant change from this year to last year in expenditures is we have spent a large amount on getting the office to being paperless and having the inspectors get their inspections in I pads. 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 November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 175,233 82% 3,934 Grants /Intergovernmental - - - Charges for Services 963,975 75,085 788,742 Interest Earnings 4,600 125 2,746 Bond Proceeds - - - Donations - - - Other Income 141,506 6,950 119,414 Transfers In - - - Total Revenue 1,110,081 82,160 910,902 Expenditures - 0% 981.428 245.165 Personnel - - - Supplies - - - Services 688,645 2,280 559,636 Debt Service - - - Capital 441,194 2,043 169,814 Transfers Out - - - Total Expenditures 1,129,839 4,323 729,450 Net (19,758) 77,837 181,452 Cash Balance 1,036,895 Staffing Full Time - Part-Time /Season al/Tem porary Total 0 9 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% 764,957 175,233 82% 3,934 1,854 60% - - 0% - - 0% 102,466 22,092 84% - - 0% 871,357 199,179 82% - - 0% - - - 0% 575,810 2,227 126,782 82% - - - 0% 405,618 242,938 28,442 94% - - - 0% 981.428 245.165 1 155.224 1 86% 0 9 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 JMonth I November Fund /Department Number 610 1 Date Updated 12/18/2013 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 4,815,830 397,953 4,402,787 4,348,133 413,043 91% Interest Earnings 6,000 107 2,808 5,142 3,192 47% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 435,871 5,250 528,864 93,105 (92,993) 121% Transfers In - - - - 0% Total Revenue 5,257,701 403,310 4,934,459 4,446,380 323,242 94% Expenditures Personnel 1,661,801 125,083 1,535,191 1,417,714 1,027 125,584 92% Supplies 337,565 62,510 366,692 243,109 623 (29,750) 109% Services 2,864,557 319,599 2,647,461 2,793,271 146,482 70,614 98% Debt Service - - - - - - 0% Capital - - - 0% Transfers Out 784,061 - 830,239 259,200 46,178 106% Total Expenditures 5,647,984 507,191 5,379,583 4,713,294 148,132 1 120,270 98% Net (390,283) (103,881) (445,124) (266,913) (148,132)1 202,972 Cash Balance 713,692 933,722 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: Revenues have remained flat, yet the major operating costs of payrolls & benefits, fuel, vehicle repairs, landfill tipping fees, and bad debt expenses, have steadily increased. A year -end appropriation has been requested. 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 November Date Updated 1 12/18/2013 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 0% 268 Grants /Intergovernmental 212% - - Charges for Services - - - Interest Earnings 200 26 424 Bond Proceeds - - - Donations - 0% Other Income - 0% - Transfers In 784,061 - 830,239 Total Revenue 784,261 26 830,663 Expenditures - 0% 229,737 5,812 Personnel - - Supplies 29.731 (5.8121 (343.7301 Services - - Debt Service 734,061 - 603,950 Capital 230,000 28,923 56,971 Transfers Out - - - Total Expenditures 964,061 28,923 660,921 Net (179,800) (28,897) 169,742 Cash Balance 169,851 Staffing Full Time - Part-Time /Season al/Tem porary Total 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% 268 (224) 212% - - 0% 0% 0% 259,200 46,178 106% 259,468 46,402 106% - 0% 0% - 0% 226,331 - 130,111 82% 3,406 5,812 167,217 27% - - - 0% 229,737 5,812 297,328 69% 29.731 (5.8121 (343.7301 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 jMonth I November Fund /Department Number 620 1 Date Updated 12.9.13 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 14,526,748 1,109,817 13,910,337 14,266,712 616,411 96% Interest Earnings 9,000 365 5,694 9,415 3,306 63% Bond Proceeds - - 0% Donations - - 0% Other Income 135,500 3,837 102,497 197,162 33,003 76% Transfers In 16,500 620 12,704 70,602 3,796 77% Total Revenue 14,687,748 1,114,639 14,031,231 14,543,891 656,517 96% Expenditures Personnel 4,434,851 312,798 3,792,078 3,750,341 2,978 639,795 86% Supplies 1,107,134 90,084 831,300 668,769 111,469 164,365 85% Services 5,040,006 337,640 3,843,224 3,170,759 220,550 976,232 81% Debt Service 55,732 4,304 49,933 52,093 4,304 1,496 97% Capital - - 0% Transfers Out 4,158,224 323,882 3,681,311 4,488,476 476,913 89% Total Expenditures 14,795,947 1,068,708 12,197,846 12,130,438 339,301 2,258,801 85% Net (108,199) 45,931 1,833,386 2,413,452 (339,301) (1,602,284) Cash Balance 1 3,492,207 1 4,160,814 Staffing Full Time 72.05 66.05 66.05 Part-Time /Season al/Tem porary 3.00 2.50 2.50 Total 75.05 68.55 68.55 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: Current year to date services revenue is down 2.5 % compared to same time period in 2012. Prior year metered sales including irrigation was abnornal and was a result of the drought weather conditions. Other income in 2012 was greater due to an exceptional one time refund that was received. The upsurge in current year supply expenditures is attributed to an abnormal demand for hydrant replacement, taps & other construction materials including meter supplies. Service expense for the year is higher due to water meter installs, water leak survey, and general maintenance type service work. Also,various allocations that were previously accounted for in transfers out is now increasing the services category. 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 November Date Updated 1 12.5.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 14,000 476 12,855 6,111 1,145 92% Bond Proceeds - 638,359 - 0% Donations 0% Other Income 0% Transfers In - 752,099 - 0% Total Revenue 14,000 476 12,855 1,396,569 1,145 92% Expenditures Personnel - - 0% Supplies - - 0% Services 26,050 22,450 38,950 3,600 100% Debt Service - 0% Capital 1,190,742 79,721 603,961 986,825 23,648 563,133 53% Transfers Out - - 0% Total Expenditures 1,216,792 79,721 626,411 1,025,775 27,248 563,133 54% Net (1,202,792) (79,245) (613,556) 370,794 (27,248)1 (561,988) Cash Balance 3,531,762 1,773,756 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam mevenue, r-xpenaicure ano orarnng ,- nangesivanances aeiow: Prior year to date revenue is reflective of bond proceeds received from the 2012 Revenue Bonds for previously purchased water meters. Also, the 2012 transfer in revenue is a combination of pay as you go capital transfers and surplus monies transferred in from the operating fund. The variance in cash balance is due to a $2,300,000 transfer in of surplus monies in December 2012. Explain Significant Spending on Capital Projects Below: Motor Vehicles- $125,830 Ireland Rd Tank Improvement - $175,640 Ewing Main Ext. Project- $247,446 81 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Capital Fund /Department Number 623 Month I November Date Updated 1 12.5.13 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% 9,795 Grants /Intergovernmental 88% 8,423,633 - Charges for Services - - - Interest Earnings 18,000 422 15,912 Bond Proceeds - 8,454,178 2,088 Donations - 0% Other Income (296,062) 115% 345,609 91,546 Transfers In - - - Total Revenue 18,000 422 15,912 Expenditures - 0% 2,422,441 1,981,477T--- ,981,477 Personnel - Supplies 2,022,863 149,822 1,751,795 Services 189,685 33,250 98,139 Debt Service - Capital 3,353,655 520,695 1,733,606 Transfers Out - Total Expenditures 5,566,203 703,767 3,583,540 Net (5,548,203) (703,345) (3,567,628) Cash Balance 2,235,209 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- nangesivanances oeiow: Prior year revenue reflects issuance of the Water Works Revenue Bonds of 2012 and the refunding of the 2002 Revenue Bonds. 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. Water meter supply purchases y -t -d total $1,245,043 with $296,064 encumbered for stock replenishment. A correcting Budget Transfer was entered in Dec 2013. Explain Significant Spending on Capital Projects Below: YTD Spent: PinhookWTP Project- $1,908,212 Vactor Truck- $361,047 Other $69,238 82 Form 3 0% 0% 0% 0% 0% 9,795 2,088 88% 8,423,633 - 0% 0% 20,750 0% - 0% 8,454,178 2,088 88% - 0% 567,130 (296,062) 115% 345,609 91,546 (0) 100% - 0% 1,499,546 1,322,800 297,249 91% 577,286 - 0% 2,422,441 1,981,477T--- ,981,477 1,187 100% 6,031,737 (1,981,477) 901 6,178.552 rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- nangesivanances oeiow: Prior year revenue reflects issuance of the Water Works Revenue Bonds of 2012 and the refunding of the 2002 Revenue Bonds. 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. Water meter supply purchases y -t -d total $1,245,043 with $296,064 encumbered for stock replenishment. A correcting Budget Transfer was entered in Dec 2013. Explain Significant Spending on Capital Projects Below: YTD Spent: PinhookWTP Project- $1,908,212 Vactor Truck- $361,047 Other $69,238 82 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Water Works Customer Deposit Fund /Department Number 624 Month I November Date Updated 1 12.5.13 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% 6,532 Grants /Intergovernmental 74% - Charges for Services - - - Interest Earnings 6,100 188 4,511 Bond Proceeds - 6,532 1,589 Donations - - - Other Income 0% Transfers In - - - Total Revenue 6,100 188 4,511 Expenditures (551). 114% 6,532 Personnel - - - Supplies - 2.140 Services Debt Service - - Capital - Transfers Out 4,000 188 4,551 Total Expenditures 4,000 188 4,551 Net 2,100 - (40) Cash Balance 1,451,511 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% 6,532 1,589 74% - 0% - 0% 0% - 0% 6,532 1,589 74% - - 0% 0% 0% 0% 0% 6,532 (551). 114% 6,532 (551) 114% - 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 November Date Updated 1 12.5.13 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 5,000 167 1,716 3,703 3,284 34% Bond Proceeds - - 0% Donations 0% Other Income 0% Transfers In 2,103,381 172,205 1,881,735 1,502,782 221,646 89% Total Revenue 2,108,381 172,372 1,883,451 1,506,485 224,930 89% Expenditures Personnel - - - - - 0% Supplies - - 0% Services - 0% Debt Service 2,103,381 410,000 720,383 1,693,381 19% Capital - - 0% Transfers Out 5,000 167 1,716 3,703 3,284 34% Total Expenditures 2,108,381 167 411,716 724,086 1,696,665 20% Net 172,205 1,471,735 782,399 (1,471,735) Cash Balance 1,476,371 791,793 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 contributed to the previous 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 November Date Updated 1 12.5.13 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% 2,925 Grants /Intergovernmental 77% - Charges for Services - - - Interest Earnings 5,700 195 4,402 Bond Proceeds - 859,592 77,349 Donations - - 0% Other Income 0% Transfers In 307,809 17,462 231,758 Total Revenue 313,509 17,657 236,160 Expenditures 0% Personnel - - - Supplies 859.592 77.349 Services Debt Service Capital Transfers Out Total Expenditures - - Net 313,509 17,657 236,160 Cash Balance 1,547,848 Staffing Full Time - Part-Time /Season al/Tem porary Total 1,285.995 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. This reserve amount totals $577,286 and is included in the prior year transfer in revenue. rncanr apenaing on t apnai r-rojecrs neiow: 85 Form 3 0% 0% 0% 0% 0% 2,925 1,298 77% - 0% 0% 0% 856,667 76,051 75% 859,592 77,349 75% - - 0% 0% 0% 0% 0% 0% 0% 859.592 77.349 1,285.995 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. This reserve amount totals $577,286 and is included in the prior year transfer in 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 November Date Updated 1 12.5.13 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 7,500 264 6,437 9,261 1,063 86% Bond Proceeds - - 0% Donations 0% Other Income 0% Transfers In 45,301 45,301 121,426 - 100% Total Revenue 52,801 264 51,738 130,687 1,063 98% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,500 264 6,437 9,261 1,063 86% Total Expenditures 7,500 264 6,437 9,261 1,063 86% 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 November Date Updated 1 12/19/2013 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 45,837 - 4,729 Grants /Intergovernmental - - - Charges for Services 548,000 45,682 502,163 Interest Earnings 1,200 171 3,883 Bond Proceeds - - - Donations 63,524 14,509 88% Other Income 1,043 94% 160,372 3,096 Transfers In - - - Total Revenue 549,200 45,853 506,046 Expenditures - 0% 259.142 3.534 Personnel 117,515 8,743 103,006 Supplies 16,771 15,857 15,289 Services 393,083 183,416 Debt Service 28,475 14,218 28,436 Capital - - - Transfers Out - - - Total Expenditures 555,844 38,818 330,148 Net (6,644) 7,035 175,898 Cash Balance 1,333,651 Staffing Full Time 1.30 1.30 1.30 Part-Time /Season al/Tem porary - - - Total 1.30 1.30 1.30 1,166.900 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 0% 0% 0% 0% 498,689 45,837 92% 4,729 (2,683) 324% - 0% 0% 0% - 0% 503,418 43,154 92% 63,524 14,509 88% 21,028 438 1,043 94% 160,372 3,096 206,571 47% 14,218 39 100% - - - 0% - - - 0% 259.142 3.534 1 222.162 1 60% 1,166.900 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 JMonth I November Fund /Department Number 641 1 Date Updated 12/18/2013 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 33,033,547 2,681,304 29,088,802 28,500,596 3,944,745 88% Interest Earnings 12,000 851 15,000 15,546 (3,000) 125% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 68,000 10,006 68,934 72,327 (934) 101% Transfers In 18,000 428 14,465 74,230 3,535 80% Total Revenue 33,131,547 2,692,590 29,187,201 28,662,700 3,944,346 88% Expenditures Personnel 6,751,188 480,034 5,756,323 5,054,617 1,759 993,106 85% Supplies 2,155,362 125,172 1,563,411 1,431,728 297,420 294,531 86% Services 12,719,733 890,588 9,742,862 9,060,658 1,247,909 1,728,963 86% Debt Service 314,896 32,425 274,506 114,793 40,390 87% Capital - - - - - - 0% Transfers Out 13,377,561 774,514 8,892,965 11,061,751 - 4,484,596 66% Total Expenditures 35,318,740 2,302,733 26,230,067 26,723,546 1,547,088 1 7,541,585 79% Net (2,187,193) 389,857 2,957,134 1,939,153 (1,547,088) (3,597,239) Cash Balance 6,946,241 4,593,914 Staffing Full Time 96.80 92.80 94.80 Part-Time /Season al/Tem porary 13.28 5.58 6.58 Total 110.08 98.38 101.38 Explain Significant Revenue, Expenditure and Staffing Changes/variances Below: This fund is in very good shape overall. Some of the cash that has been accumulating in the fund for "pay as you go" capital spending may be transferred to Fund 642 before year end if needed for ongoing projects. Explain Significant Spending on Capital Projects Below: Capital spending for Sewage Works is in Fund 642. 88 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Capital Fund /Department Number 642 Month I November Date Updated 1 12/18/2013 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 0% Interest Earnings 60,000 762 25,131 43,741 34,869 42% Bond Proceeds - - - - - 0% Donations - 0% Other Income - 168,094 - (168,094) 0% Transfers In 4,500,000 - - 4,450,000 4,500,000 0% Total Revenue 4,560,000 762 193,225 4,493,741 4,366,775 4% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 335,200 16,961 173,065 162,135 100% Debt Service - - - - - 0% Capital 11,164,371 694,819 4,243,928 4,709,656 5,317,305 1,603,138 86% Transfers Out - - - - - - 0% Total Expenditures 11,499,571 711,780 4,416,993 4,709,656 5,479,440 1 1,603,138 1 86% Net (6,939,571) (711,018) (4,223,769) (215,914) (5,479,440)1 2,763,638 Cash Balance 4,639,340 9,557,379 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: Michigan St. Lift Station replacement $403,229, Automation of DO Controls at WWTP $749,774, Engineering work on upcoming projects $173,065, Completion of Triangle Neighborhood infrastructure $41,374, Primary Clarifier Rehab $1,391,023, Manhole rehab $1,119,632, 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 November Date Updated 1 12/18/2013 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 0% 14,727 Grants /Intergovernmental 57% - - Charges for Services - - - Interest Earnings 18,000 428 10,242 Bond Proceeds - - - Donations - 0% Other Income - 0% - Transfers In 109,098 - 200,296 Total Revenue 127,098 428 210,538 Expenditures 7,758 57% 74,230 Personnel - - - Supplies 59.5031 1 191.1981 Services Debt Service Capital - - - Transfers Out 18,000 428 10,242 Total Expenditures 18,000 428 10,242 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% 14,727 7,758 57% - - 0% 0% 0% - 91,198 184% 14,727 83,440 166% - 0% 0% 0% 0% - 0% 74,230 7,758 57% 74,230 7,758 57% 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 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2004/2006 Fund /Department Number 645 Month I November Date Updated 1 12/18/2013 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 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 12 Debt Service - Capital Transfers Out - Total Expenditures 12 Net (12) Cash Balance Staffing Full Time Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: All funds in this bond have been spent. A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rojecrs neiow: 12 91 Form 3 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% (12) 0% - 0% 0% 0% (12) 0% 12 12 91 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2007 Fund /Department Number 647 Month I November Date Updated 1 12/18/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - - Interest Earnings 1 41 Bond Proceeds - - Donations 0% Other Income - Transfers In - - Total Revenue 1 41 Expenditures Personnel - - Supplies - - Services 19,017 13,679 Debt Service - - Capital 0% Transfers Out - - Total Expenditures 19,017 - 13,679 (63) 100% Net (19,017) 1 (13,638) Cash Balance 5,403 Staffing 0% Full Time - Part-Time /Season al/Tem porary 44,986 5,401 Total 100% rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rojecrs neiow: 21.911 92 Form 3 0% 0% 0% 0% 0% 197 (41) 0% - - 0% 0% 0% 0% 197 41 0% - - 0% - - - 0% 6,715 5,401 (63) 100% - - - 0% 38,271 0% - 0% 44,986 5,401 (63) 100% 44.789) (5.4011 22 21.911 92 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Sinking Fund /Department Number 649 Month I November Date Updated 1 11/18/2013 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 0% 13,373 Grants /Intergovernmental 104% - - Charges for Services - - - Interest Earnings 8,500 746 8,842 Bond Proceeds - - - Donations - 0% Other Income - - - Transfers In 8,226,256 774,514 8,678,574 Total Revenue 8,234,756 775,260 8,687,415 Expenditures - 0% 8,224,540 Personnel - - - Supplies (671,118) (1,977,105) Services - - - Debt Service 9,804,044 5,615,883 8,279,598 Capital - - - Transfers Out - - - Total Expenditures 9,804,044 5,615,883 8,279,598 Net (1,569,288) (4,840,623) 407,817 Cash Balance 1,243,862 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. 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 rrojecrs neiow: 93 Form 3 0% 0% 0% 0% 0% 13,373 (342) 104% - - 0% 0% 0% 7,540,048 452,318 105% 7,553,422 452,659 105% - 0% 0% - 0% 8,224,540 1,524,446 84% - - 0% - - 0% 8,224,540 1,524,446 84% (671,118) (1,977,105) 20.940 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Monthly transfers in from Fund 641 are mandatory, per bond covenants. 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 rrojecrs neiow: 93 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Clay Sewage Fund /Department Number 650 Month I November Date Updated 1 11/18/2013 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 ararring ,- nangesivanances aeiow: Fund has been dormant for a number of years. Cash balance was transferred to Fund 641 to fully close this fund. A correcting Budget Transfer was entered in Dec 2013. 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 ararring ,- nangesivanances aeiow: Fund has been dormant for a number of years. Cash balance was transferred to Fund 641 to fully close this fund. A correcting Budget Transfer was entered in Dec 2013. 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 November Date Updated 1 11/18/2013 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 (68) - Interest Earnings - 68 Bond Proceeds - Donations 0% Other Income 0% Transfers In 68 - Total Revenue - 68 Expenditures - 0% Personnel (2) - Supplies - - Services 4,582 4,584 Debt Service - - Capital 34,930 31,402 Transfers Out - - Total Expenditures 39,512 35,985 Net (39,512) (35,917) Cash Balance 3,640 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund has been fully encumbered. Year end budget adjustments will correct small negative balances. A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rofecrs neiow: 95 Form 3 0% 0% 0% 0% 0% 566 (68) 0% - - 0% 0% 0% 0% 566 68 0% - - 0% - - 0% 35,260 (2) 100% - - - 0% 153,863 3,639 (111) 100% - - - 0% 189,122 3,639 1 (112) 100% 188.557) (3.6391 44 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring ,- nangesivanances aeiow: Fund has been fully encumbered. Year end budget adjustments will correct small negative balances. A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rofecrs neiow: 95 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewage Debt Service Reserve Fund /Department Number 653 Month I November Date Updated 1 11/18/2013 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 8,145.898 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% 371,703 1,731,218 1 % 401,827 1,791,218 1% - - 0% 0% 0% 1 100% - 0% 0 100% 1 100% 401,827 1,791,218 8,145.898 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 November Date Updated 1 11/18/2013 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 0 215 Bond Proceeds - - Donations 0% Other Income - Transfers In - - Total Revenue 0 215 Expenditures Personnel - - Supplies - - Services 112,089 108,736 Debt Service - - Capital 0% Transfers Out - - Total Expenditures 112,089 - 108,736 (327) 100% Net (112,089) 0 (108,521) Cash Balance 3,682 Staffing 0% Full Time - Part-Time /Season al/Tem porary 1,874,798 3,681 Total 100% rxpiam aigmricanr Kevenue, r-xpenairure ano ararrmg -nangesivariances aeiow: Bond is fully encumbered. A correcting Budget Transfer was entered in Dec 2013. rncanr apenaing on t apnai r-rojecrs neiow: fl 97 Form 3 0% 0% 0% 0% 0% 4,305 (215) 0% - - 0% 0% 0% 0% 4,305 215 0% - - 0% - - - 0% 325,128 3,681 (327) 100% 12,009 - - 0% 1,537,662 0% - 0% 1,874,798 3,681 (327) 100% 1.870.493) (3.6811 112 fl 97 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2011 Fund /Department Number 659 Month I November Date Updated 1 12/18/2013 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 0% 88,588 Grants /Intergovernmental 48% - - Charges for Services - - - Interest Earnings 60,000 1,097 28,978 Bond Proceeds - - - Donations - - 0% Other Income - 0% 314,711 11,295 Transfers In - - - Total Revenue 60,000 1,097 28,978 Expenditures - 0% 9,049,945 5,801,444 Personnel - - - Supplies - (2,832,501) - Services 425,228 256,235 Debt Service - - - Capital 10,271,492 234,583 1,775,518 Transfers Out - - - Total Expenditures 10,696,720 234,583 2,031,753 Net (10,636,720) (233,487) (2,002,775) Cash Balance 8,163,735 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rxpiam oignincam openaing on t apnai rrojects neiow: Year to date: East Bank Sewer Separation -Phase 2 $607,869, East Bank Sewer Separation -Phase 3 $532,075, LaSalle School Area SeWE Separation $85,417, East Bank Sewer Separation -Phase 4 $169,054, Southwood Sewer Separation $148,135, CSO 25 /River Stabilization $109,662, and Diamond Ave. Sewer Separation -Phase 3 $208,451, WWTP Digester #2 Upgrade $163,578. 98 Form 3 0% 0% 0% 0% 0% 88,588 31,022 48% - - 0% 0% 0% 0% 88,588 31,022 48% - - 0% - - - 0% 314,711 11,295 157,698 63% 371 - - 0% 8,734,863 5,790,149 2,705,825 74% - - - 0% 9,049,945 5,801,444 2,863,523 73% (8,961,357) (5,801,444) (2,832,501) 10,774.438 rxpiam oignincam openaing on t apnai rrojects neiow: Year to date: East Bank Sewer Separation -Phase 2 $607,869, East Bank Sewer Separation -Phase 3 $532,075, LaSalle School Area SeWE Separation $85,417, East Bank Sewer Separation -Phase 4 $169,054, Southwood Sewer Separation $148,135, CSO 25 /River Stabilization $109,662, and Diamond Ave. Sewer Separation -Phase 3 $208,451, WWTP Digester #2 Upgrade $163,578. 98 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2012 Fund /Department Number 661 Month I November Date Updated 1 11/18/2013 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 0% - Grants /Intergovernmental 101% 250,000 - Charges for Services - - - Interest Earnings 60,000 2,581 60,370 Bond Proceeds - - - Donations - - 0% Other Income - 0% Transfers In - - - Total Revenue 60,000 2,581 60,370 Expenditures - 0% 1,417,543 Personnel - - - Supplies - (13.278.9231 - Services 104,981 104,981 Debt Service - - - Capital 19,055,019 885,860 4,358,923 Transfers Out - - - Total Expenditures 19,160,000 885,860 4,463,904 Net (19,100,000) (883,279) (4,403,534) Cash Balance 18,843,354 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: Bond closed in Dec 2012. Explain Significant Spending on Capital Projects Below: Year to date: East Bank Sewer Separation -Phase 4 $2,374,762, Diamond Ave. Sewer Separation -Phase 3, $1,885,305.38. 99 Form 3 0% 0% 0% 0% 0% - (370) 101% 250,000 - 0% - 0% 0% - 0% 250,000 370 101% - - 0% - 0% 0 100% - - 0% 1,417,543 13,278,553 30% - - 0% 1,417,543 13,278,553 31% 250.000 (1.417.5431 (13.278.9231 Explain Significant Spending on Capital Projects Below: Year to date: East Bank Sewer Separation -Phase 4 $2,374,762, Diamond Ave. Sewer Separation -Phase 3, $1,885,305.38. 99 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2013 Fund /Department Number 663 Month I November Date Updated 1 12/18/2013 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 aignmcam Kevenue, r-xpenaicure ano acarnng i,nangesivanances aeiow: The City has decided not to issue a 2013 Sewer bond, so no activity is expected in this fund. rncam apenaing on t apnai r-rojecis neiow: 100 Form 3 101 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name 2013A Cost of Issuance Fund jMonth I November Fund /Department Number 664 Date Updated 12/18/2013 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 0% Interest Earnings - 1 6 (6) 0% Bond Proceeds 85,741 - 85,740 1 100% Donations - - - 0% Other Income 0% Transfers In 0% Total Revenue 85,741 1 85,746 5 100% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 81,065 215 81,279 (214) 100% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 81,065 215 81,279 i (214) 100% Net 4,676 (214) 4,466 210 Cash Balance 4,467 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. A correcting Budget Transfer was entered in Dec 2013. 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 jMonth I November Fund /Department Number 670 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 1,313,436 1,313,436 1,313,436 100% Grants /Intergovernmental - - - 0% Charges for Services 2,306,831 153,101 1,507,736 1,153,484 799,095 65% Interest Earnings 360 - 3,079 227 (2,719) 855% Bond Proceeds - - - 0% Donations - - - - 0% Other Income 145,578 8,977 71,648 85,688 73,930 49% Transfers In - - - - - 0% Total Revenue 3,766,205 162,078 2,895,899 2,552,835 870,306 77% Expenditures Personnel 2,006,397 173,166 1,675,428 1,367,899 330,969 84% Supplies 237,415 85,175 248,070 48,721 (10,655) 104% Services 973,347 96,079 918,232 787,921 55,115 94% Debt Service 1,300 625 5,235 6,868 (3,935) 403% Capital 329,000 3,489 222,976 - 106,024 68% Transfers Out - - - 1,344,057 - 0% Total Expenditures 3,547,459 358,536 3,069,942 3,555,466 477,517 87% Net 218,746 (196,458) (174,044) (1,002,631) 392,790 Cash Balance 955,640 954,972 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 November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes - - Grants /Intergovernmental 100,000 100,000 Charges for Services - - - Interest Earnings 500 32 284 Bond Proceeds - - - Donations 0% Other Income - - Transfers In 575,000 - 575,000 Total Revenue 675,500 32 675,284 Expenditures 114,726 15% Personnel - - - Supplies 134,397 19,671 Services 11,000 10,965 Debt Service - - Capital 101,373 12% Transfers Out - - Total Expenditures 246,770 - 30,637 1,274.856 Net 428,730 32 644,647 Cash Balance 1,919,525 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmricanr Kevenue, r-xpenairure ano ararring %,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. The expenditure budget of $246,770 was established on 27 Aug 2013. rncanr apenaing on t apnai r-rojecrs neiow: 103 Form 3 0% 0% - 0% 100,000 100% - 0% 343 216 57% - - 0% 0% - 0% 1,344,057 100% 1,444,401 216 100% - - 0% 114,726 15% 35 100% - - 0% 169,545 101,373 0% - - 0% 169,545 216,133 12% 1,274,856 (215,917) 1,274.856 rxpiam aigmricanr Kevenue, r-xpenairure ano ararring %,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. The expenditure budget of $246,770 was established on 27 Aug 2013. rncanr apenaing on t apnai r-rojecrs neiow: 103 Form 3 104 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Central Services jMonth I November Fund /Department Number 222 1 Date Updated 12/10/2013 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 7,891,203 520,913 6,550,917 6,147,898 1,340,286 83% Interest Earnings 1,500 133 3,172 4,453 (1,672) 211% Bond Proceeds - 0% Donations - 18,750 0% Other Income 30,000 887 110,642 40,760 (80,642) 369% Transfers In - - - - - 0% Total Revenue 7,922,703 521,932 6,664,731 6,211,861 1,257,972 84% Expenditures Personnel 2,813,983 185,207 2,290,095 2,236,597 530 523,358 81% Supplies 230,305 22,364 163,223 96,689 83,489 (16,407) 107% Services 4,674,822 366,232 4,132,213 3,604,038 299,398 243,211 95% Debt Service 6,322 210 6,285 5,655 - 37 99% Capital 253,997 1,462 70,190 161,040 - 183,807 28% Transfers Out - 49,511 - 0% Total Expenditures 7,979,429 575,474 6,662,006 6,153,530 383,417 934,006 88% Net (56,726) (53,542) 2,725 58,331 (383,417)1 323,966 Cash Balance 1,102,359 1,150,993 Staffing Full Time 44.00 42.00 42.00 Part-Time /Season al/Tem porary 1.00 - - Total 45.00 42.00 42.00 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 November Fund /Department Number 226 1 Date Updated 12/10/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 2,988,576 250,683 2,739,528 2,678,786 249,048 92% Interest Earnings 26,000 712 17,371 22,148 8,629 67% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 18,500 1,725 21,795 16,775 9% Transfers In - - - - - 0% Total Revenue 3,033,076 251,395 2,758,624 2,722,729 274,452 91% Expenditures Personnel (1x) 179,100 13,204 151,226 146,840 - 27,874 84% Supplies (2x) 22,356 541 13,865 19,316 682 7,810 65% Services (3x except Debt Svc) 2,689,771 229,671 2,241,288 1,648,072 1,305 447,178 83% Debt Service (37.11 & 37.12) - - - - - - 0% Capital (4x) 24,700 23,994 - 706 97% Transfers Out 5x - - - 134,233 - - 0% Total Expenditures 2,915,927 243,417 2,430,373 1,948,462 1,987 483,567 83% N et 117,149 7,978 328,251 774,267 (1,987) 1 (209,15) Cash Balance 5,573,663 5,225,622 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 99% of the 2013 budget at November 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. 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 November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 2,000 56 1,329 1,739 671 66% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 127,400 9,540 113,853 116,772 13,547 89% Transfers In - - - - - 0% Total Revenue 129,400 9,596 115,182 118,512 14,218 89% Expenditures Personnel - - - - - 0% Supplies 63,700 63,700 65,000 - 100% Services 40,000 - 10,842 40,000 0% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 103,700 - 63,700 75,842 40,000 61% Net 25,700 9,596 51,482 42,670 (25,782) Cash Balance 443,287 382,116 Staffing Full Time - Part-Time ISeasonal/Temporary Total rxpiam aigmricanr Kevenue, r-xpenairure ano orarring ,- 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 I Self- Funded Employee Benefits IMonth I November Fund /Department Number 1 711 1 Date Updated 1 12/16/2013 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 11,937,800 973,352 10,932,009 9,955,631 1,005,791 92% Interest Earnings 40,600 914 23,841 40,842 16,759 59% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 210,500 15 210,513 177,421 (13) 100% Transfers In - - - - - 0% Total Revenue 12,188,900 974,281 11,166,363 10,173,894 1,022,537 92% Expenditures Personnel - - - - - - 0% Supplies 24,444 2,021 11,486 19,940 12,958 47% Services 572,085 78,902 523,531 194,590 293 48,261 92% Insurance 12,752,300 1,261,179 12,133,794 10,782,647 618,506 95% Debt Service - - - - - - 0% Capital - 0% Transfers Out - - - 165,693 - - 0% Total Expenditures 13,348,829 1,342,102 12,668,810 11,162,870 293 679,726 95% ICash Balance stare ng Full Time Part-Time /Seasonal/Tem porary Total 7 txpiam si nincam rcevenue, ex enanure ana biamng cnan esnrariances rseiow: Medical claims paid so far are 97% of the budgeted amount through 92% of the year, which is a concern. We've budgeted $883K each month and claim payments in 2013 have been running between $600K and $1 M each month. Medical claim payments are typically somewhat higher in the last quarter of the year. Nearly $1.4 million and $1.2 million in claims were paid in October and November, respectively. At 12/17/2013, we've already spent $813K for claims in December. An additional appropriation of $1.2 million for medical claims was approved by the Common Council during December, 2013. In addition, our cash balance is now $1.9 million less than it was at this time last year and it is expected to erode even further before the end of the year. Explain Significant Spending on Capital Projects Below: None 107 Form 3 108 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Unemployment Compensation IMonth I November Fund /Department Number 713 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 341,250 15,996 236,387 252,028 104,863 69% Interest Earnings 200 31 463 89 (263) 232% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 341,450 16,027 236,851 252,117 104,599 69% Expenditures Personnel 262,963 5,308 51,459 182,027 211,504 20% Supplies - - - - - 0% Services 4,284 357 3,927 5,214 357 92% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 267,247 5,665 55,386 187,241 211,861 21% Net 74,203 10,362 181,465 64,876 (107,262) Cash Balance 254,031 55,467 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 November 30, 2013, claims paid on behalf of former Parks & Recreation department employees were $31,307, or 61% 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 November Fund /Department Number 701 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 5,035,292 5,035,292 5,233,388 (0) 100% Charges for Services - - - - 0% Interest Earnings 4,987 294 2,492 4,217 2,495 50% Bond Proceeds - - - - - 0% Donations - 0% Other Income 1,723 0% Transfers In - - - - 0% Total Revenue 5,040,279 294 5,037,784 5,239,327 2,495 100% Expenditures Personnel 5,894,925 443,940 4,983,408 5,156,294 911,517 85% Supplies 200 - - 69 200 0% Services 4,903 80 1,088 1,004 3,816 22% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 187 0% Total Expenditures 5,900,028 444,020 4,984,496 5,157,553 915,532 84% Net (859,749) (443,726) 53,288 81,774 (913,037) Cash Balance 1,401,153 1,796,886 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 November Fund /Department Number 702 1 Date Updated 12/4/2013 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 5,863,697 5,863,697 6,731,621 (0) 100% Charges for Services - - - - 0% Interest Earnings 6,000 426 4,784 6,108 1,216 80% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 4,000 5,736 12,637 (1,736) 143% Transfers In - - - - - 0% Total Revenue 5,873,697 426 5,874,217 6,750,366 520 100% Expenditures Personnel 6,922,721 536,701 5,936,632 6,035,989 986,089 86% Supplies 1,100 - 642 812 458 58% Services 5,312 164 1,722 996 3,590 32% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 968 0% Total Expenditures 6,929,133 536,865 5,938,996 6,038,765 990,137 86% Net (1,055,436) (536,439) (64,779) 711,601 (990,657) Cash Balance 2,243,849 2,875,468 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 2013 City of South Bend Monthly Financial Report Fund /Department Name City Cemetery Fund /Department Number 730 Month I November Date Updated 1 12/17/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 250 5 129 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 250 5 129 Expenditures (4,316) 0% Personnel - - - Supplies - 4,316 Services 15,000 - Debt Service - 0% Capital 15,000 99% Transfers Out - - Total Expenditures 15,000 - 4,316 41.102 Net (14,750) 5 (4,187) Cash Balance 36,925 Staffing Full Time - Part-Time /Season al/Tem porary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: rncam apenaing on t apnai rrojects neiow: 111 Form 3 0% 0% 0% 0% 0% 193 121 52% - - 0% 0% 0% 0% 193 121 52% - - 0% - (4,316) 0% 10,595 (10,595) 0% - - 0% 15,000 0% - - 0% 10,595 89 99% 193 (10,595)1 32 41.102 111 Form 3 Y 112 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF Revenue - Airport JMonth I November Fund /Department Number 324 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 2,597 56,977 76,935 27,635 67% Bond Proceeds - - - - - 0% Donations 65,000 (65,000) - - 65,000 0% Other Income 2,386,657 800 2,345,072 187,823 41,585 98% Transfers In 281,000 135 279,280 663,669 1,720 99% Total Revenue 14,017,269 61,468 9,792,884 7,040,112 4,224,385 70% Expenditures Personnel - - - 0% Supplies - - - - 0% Services 6,291,969 (125,408) 1,252,932 3,708,144 943,877 4,095,160 35% Debt Service 3,476,841 131,650 2,943,771 2,969,693 - 533,070 85% Capital 15,475,782 183,733 4,331,172 8,785,129 143,030 11,001,580 29% Transfers Out - - - - - - 0% Total Expenditures 25,244,592 189,975 8,527,875 15,462,966 1,086,907 1 15,629,810 1 38% Net (11,227,323) (251,443) 1,265,009 (8,422,854) (1,086,907) (11,405,425) Cash Balance 19,486,381 13,579,387 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. 112 Form 3 113 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Tax Incremental Financing TIF) - Downtown JMonth I November Fund /Department Number 420 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 3,650,000 1,705,491 1,909,554 1,944,509 47% Local Income Taxes - - - - 0% Other Taxes 398,500 398,500 398,000 100% Grants /Intergovernmental - - - 0% Charges for Services 36,000 3,095 30,872 40,189 5,128 86% Interest Earnings 59,993 273 52,156 41,144 7,837 87% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 548,761 (41,849) 334,832 475,597 213,929 61% Transfers In 6,100 226 5,541 833,358 559 91% Total Revenue 4,699,354 38,255 2,527,392 3,697,842 2,171,962 54% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 639,552 24,561 437,784 758,442 110,570 91,198 86% Debt Service 2,880,922 - 2,880,921 2,235,539 - 1 100% Capital 1,781,628 207,142 349,125 4,029,798 69,976 1,362,527 24% Transfers Out - - - - - - 0% Total Expenditures 5,302,102 231,703 3,667,830 7,023,779 180,546 1 1,453,726 1 73% Net (602,748) (269,958) (1,140,438) (3,325,937) (180,546)1 718,236 Cash Balance 1,697,443 1,167,264 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. 113 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - West Washington Fund /Department Number 422 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 440,000 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 175,310 60% - Property Taxes 440,000 264,690 Local Income Taxes - - Other Taxes 0% 3,836 Grants /Intergovernmental 34% - - Charges for Services - - - Interest Earnings 4,000 54 1,341 Bond Proceeds - - - Donations - - 0% Other Income - 0% 6,699 261 Transfers In - - - Total Revenue 444,000 54 266,031 Expenditures - 0% Personnel - - - Supplies - - - Services 11,496 90 2,308 Debt Service - - - Capital 657,319 27,501 331,502 Transfers Out - - - Total Expenditures 668,815 27,591 333,810 Net (224,815) (27,537) (67,779) Cash Balance 383,950 Staffing Full Time - Part-Time /Season al/Tem porary Total 225,083 175,310 60% - - 0% 0% 0% 0% 3,836 2,659 34% - - 0% 0% 0% 0% 228,919 177,969 60% - - 0% - - - 0% 6,699 261 8,927 22% - - - 0% 796,000 8,300 317,517 52% - - - 0% r xpiam aigmricam Kevenue, r- xpenanure ano starring ,- nangesivanances rseiow: TIF projects vary widely from year to year so little can be gained by comparing expenditures from year to year. Major projects for 2012 were: Hansel Center and the beginning of Rushton Square. Major projects committed thus far in 2013 are: Completion of Rushton Square and William Streetscape. rncam apenaing on t apnai rrojects neiow: committed thus far in 2013 are: Completion c pe. 114 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Retail & Leighton Plaza Fund /Department Number 425 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 365 Grants /Intergovernmental 34% - - Charges for Services - - - Interest Earnings 810 12 279 Bond Proceeds - - - Donations - - - Other Income 175,924 13,196 145,784 Transfers In - - - Total Revenue 176,734 13,208 146,063 Expenditures - 0% 122,865 Personnel - - - Supplies - - - Services 144,159 10,321 95,481 Debt Service - - - Capital 7,026 6,309 Transfers Out - - - Total Expenditures 151,185 10,321 101,790 Net 25,549 2,887 44,273 Cash Balance 139,667 Staffing Full Time - Part-Time /Season al/Tem porary Total 2 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: 115 Form 3 0% 0% 0% 0% 0% 365 531 34% - - 0% - - 0% 117,434 30,140 83% - - 0% 117,799 30,671 83% - - 0% - - 0% 108,865 48,678 66% - - 0% 14,000 717 90% - - 0% 122,865 49,395 67% (5.066) (18.724) 2 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: 115 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Central Medical Service Area Fund /Department Number 426 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 12,600 412 11,519 16,086 1,081 91% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,732,600 412 624,704 892,487 1,107,896 36% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 304,172 116,014 175,716 185,506 2,652 99% Debt Service - - - - - - 0% Capital 4,466,372 161,229 1,425,090 1,020,784 533,930 2,507,352 44% Transfers Out - - - - - - 0% Total Expenditures 4,770,544 161,229 1,541,104 1,196,500 719,436T 2,510,004 47% Net (3,037,944) (160,817) (916,400) (304,013) (719,436) (1,402,108) Cash Balance 2,942,701 3,193,712 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 116 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Development Fund /Department Number 429 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 8,300 339 7,431 4,916 869 90% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 828,300 339 439,410 698,268 388,890 53% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 80,105 6,821 60,517 37,609 5,500 14,088 82% Debt Service - - - - - - 0% Capital 2,308,890 2,308,890 0% Transfers Out - - 0% Total Expenditures 2,388,995 6,821 60,517 37,609 5,500T 2,322,978 3% Net (1,560,695) (6,482) 378,893 660,659 (5,500)1 (1,934,088) Cash Balance 2,598,515 1,562,735 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: 117 Form 3 118 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #1 JMonth I November Fund /Department Number 430 1 Date Updated 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 20,000 500 16,407 18,900 3,593 82% Bond Proceeds - - - - - 0% Donations - 0% Other Income 4,200 0% Transfers In - - - 1,401,397 0% Total Revenue 1,840,000 500 1,397,944 2,761,814 442,056 76% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 806,455 53,121 518,280 844,934 243,950 44,225 95% Debt Service - - - - - - 0% Capital 5,316,430 579,575 3,264,119 1,293,935 1,073,809 978,502 82% Transfers Out - - - - - - 0% Total Expenditures 6,122,885 632,696 3,782,399 2,138,869 1,317,759 1 1,022,727 1 83% Net (4,282,885) (632,196) (2,384,455) 622,945 (1,317,759) (580,671) Cash Balance 3,010,322 4,373,796 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. 118 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 November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget 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: 119 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) 119 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #3 Fund /Department Number 432 Month I November Date Updated 1 12/23/2013 Current Current Current Prior 1,331,000 659,735 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 671,265 50% Property Taxes 1,331,000 659,735 Local Income Taxes - - Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - Interest Earnings 19,200 748 17,455 Bond Proceeds - - - Donations 0% Other Income 0% Transfers In - - - Total Revenue 1,350,200 748 677,190 Expenditures 0% Personnel - - - Supplies - - Services 1,268 1,157 Debt Service 500,000 488,848 Capital - - Transfers Out - - Total Expenditures 501,268 - 490,005 Net 848,932 748 187,185 Cash Balance 6,315,906 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: 4 120 Form 3 671,265 50% - 0% 0% 0% 0% 26,488 1,745 91% - - 0% 0% 0% 0% 26,488 673,010 50% - - 0% 0% - 111 91% 149,809 11,152 98% - - 0% - - 0% 149,809 11,263 98% 123.3211 661.747 4 120 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Douglas Road Fund /Department Number 435 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 18 422 690 578 42% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 321,000 18 164,590 265,552 156,410 51% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 4,782 257 19,223 4,500 25 99% Debt Service 190,461 190,461 290,460 - - 100% Capital 259,539 - 8,500 259,539 0% Transfers Out - - - - 0% Total Expenditures 454,782 - 190,718 318,183 4,500T 259,564 43% Net (133,782) 18 (26,128) (52,631) (4,500) (103,154) Cash Balance 134,797 140,041 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. 121 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name TIF - Northeast Residential Fund /Department Number 436 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 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 10,000 235 8,030 9,595 1,970 80% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 2,460,000 235 1,348,058 1,261,870 1,111,942 55% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 1,730 1,370 1,137 360 79% Debt Service 3,228,227 3,217,050 896,114 11,177 100% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 3,229,957 3,218,420 897,251 11,537 100% Net (769,957) 235 (1,870,362) 364,619 1,100,405 Cash Balance 1,630,949 2,238,922 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aignmcam Kevenue, r-xpenaicure ano acarrmg i,nangesivanances oeiow: 2012 Debt service came from savings on project, not from this fund. rncam apenaing on t apnai r-rojecis neiow: 122 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment General Fund /Department Number 433 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 150 3 97 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 150 3 97 Expenditures Personnel - - - Supplies - - Services 6,787 5,798 Debt Service - - Capital Transfers Out - - Total Expenditures 6,787 - 5,798 Net (6,637) 3 (5,701) Cash Balance 25,742 Staffing Full Time - Part-Time /Season al/Tem porary Total rxpiam aigmncan[ Kevenue, r-xpenaicure ano acarnng ,- nangesivanances aeiow: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter rncam apenaing on t apnai r-rojecis neiow: 157 157 3,213 31 0% 0% 0% 0% 0% 53 65% - 0% 0% 0% 0% 53 65% - 0% - - 0% 3,971 (2,982) 144% - 0% 0% 0% 123 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Certified Technology Park Fund /Department Number 439 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes Local Income Taxes Other Taxes - - - Grants /Intergovernmental 2,859,027 1,412,953 2,859,027 Charges for Services - - - Interest Earnings 2,000 295 6,467 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 2,861,027 1,413,248 2,865,494 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 2,861,027 1,413,248 2,865,494 Cash Balance 3,681,856 Staffing Full Time - Part-Time /Season al/Tem porary Total 3,378 816.169 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: 0% 0% 0% 100% 0% (4,467) 323% 0% 0% 0% 0% 4,467 100% 0% 0% 0% 0% 0% 0% 0% /d_dfi71 124 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Airport Urban Enterprise Zone Fund /Department Number 454 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Local Income Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - Local Income Taxes 0% Other Taxes Grants /Intergovernmental Charges for Services - - - Interest Earnings 1,300 49 1,199 Bond Proceeds - - - Donations 92% Other Income - Transfers In - - - Total Revenue 1,300 49 1,199 Expenditures Personnel - - - Supplies 0% Services 101 Debt Service - Capital 0% Transfers Out Total Expenditures - - 0% Net 1,300 49 1,199 Cash Balance 376,281 Staffing 0% Full Time - Part-Time /Season al/Tem porary Total 0% Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: No significant issues. rncam apenaing on t apnai rrojects neiow: 37,240 0% - 0% 0% 0% - 0% 1,252 101 92% - - 0% 0% 0% 0% 38,492 101 92% - - 0% 0% 0% 0% 0% 0% 0% 38.492 101 125 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Blackthorn Golf Course Operations Fund /Department Number 619 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 193,293 89% - Grants /Intergovernmental - - - Charges for Services 1,716,303 27,419 1,523,010 Interest Earnings - - - Bond Proceeds 100% 1,647,134 193,293 Donations - - 0% Other Income - 0% - Transfers In 50,500 - 50,500 Total Revenue 1,766,803 27,419 1,573,510 Expenditures - 0% 2,275,919 Personnel - - - Supplies - - - Services 1,661,128 119,227 1,490,330 Debt Service 326,000 - 207,879 Capital 10,578 8,816 Transfers Out - - - Total Expenditures 1,997,706 119,227 1,707,025 Net (230,903) (91,808) (133,515) Cash Balance 128,451 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 126 Form 3 0% 0% 0% 0% 1,647,134 193,293 89% - - 0% 0% 0% 0% 100% 1,647,134 193,293 89% - - 0% - - 0% 1,613,840 170,798 90% 651,500 118,121 64% 10,579 1,762 83% - - 0% 2,275,919 290,681 85% 1R9R7R51 /97.3RR1 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 126 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 November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget 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: 127 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: 127 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Airport Taxable Fund /Department Number 315 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% 0% Property Taxes 0% 0% Local Income Taxes 0% 1,684 66% Other Taxes 0% 0% Grants /Intergovernmental 0% 0% Charges for Services - - - Interest Earnings 5,000 135 3,316 Bond Proceeds - - - Donations 66% 1,684 66% Other Income Transfers In - - - Total Revenue 5,000 135 3,316 Expenditures Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 5,000 135 3,316 Total Expenditures 5,000 135 3,316 Net - Cash Balance 1,038,904 Staffing Full Time - Part-Time /Season al/Tem porary Total 5,326 5 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: 128 Form 3 0% 0% 0% 0% 0% 1,684 66% - 0% 0% 0% 0% 1,684 66% - 0% 0% 0% 0% 0% 1,684 66% 1,684 66% 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: 128 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Debt Service Reserve Fund /Department Number 317 Month I November Date Updated 1 12/23/2013 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 65 1,604 Bond Proceeds - - - Donations Other Income Transfers In - - - Total Revenue 3,500 65 1,604 Expenditures Personnel - - - Supplies Services Debt Service Capital Transfers Out Total Expenditures - - - Net 3,500 65 1,604 Cash Balance 503,351 Staffing Full Time - Part-Time /Season al/Tem porary Total 0% 0% 0% 0% 0% 2,352 1,896 46% - - 0% 0% 0% 0% 2,352 1,896 46% - - 0% 0% 0% 0% 0% 0% 0% 2.352 1.896 501 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: 129 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Blackthorn Golf Fund /Department Number 319 Month I November Date Updated 1 12/23/2013 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - Interest Earnings 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: 130 Form 3 0% 0% 0% 0% 0% 4,343 (414) 928% - - 0% 0% 0% 0% 4,343 414 928% - - 0% 0% 0% 0% 0% 658,343 (414). 100% 658,343 1 (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: 130 Form 3 2013 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Palais Royale Fund /Department Number 328 Month I November Date Updated 1 12/23/2013 Current Current Current Prior Property Taxes 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue 0% Property Taxes 0% Local Income Taxes 0% Other Taxes 0% 7,849 Grants /Intergovernmental 92% - - Charges for Services - - - Interest Earnings 6,000 226 5,541 Bond Proceeds - - - Donations - - 0% Other Income 0% Transfers In - - - Total Revenue 6,000 226 5,541 Expenditures 459 92% 7,849 Personnel - - - Supplies Services Debt Service Capital - - - Transfers Out 6,000 226 5,541 Total Expenditures 6,000 226 5,541 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: 131 Form 3 0% 0% 0% 0% 0% 7,849 459 92% - - 0% 0% 0% 0% 7,849 459 92% - - 0% 0% 0% 0% 0% 7,849 459 92% 7,849 459 92% 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: 131 Form 3