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Home My WebLink About12-2013 Departmental Financial ReportPeriod Ending: Issued By: December 31, 2013 Administration /Finance City of South Bend Monthly Departmental Financial Report Page Contents 2 - 2 Narrative 3 - 8 Summaries 9-30 General Fund 31 -62 Special Revenue Funds 63-75 Debt Service /Capital Project Funds 76-103 Enterprise Funds 104-108 Internal Service Funds 109 - 111 Trust Funds 112 - 131 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff Kathryn Roos Deputy Chief of Staff Brian Pawlewski South Bend Common Council Controller John Murphy Deputy City Controller City Finance Director Rahman Johnson Financial Specialist Senior Cecil Eastman Department Heads Fiscal Officers Narrative, December 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, its purpose 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 20`" of the month following the reporting period. The staff of the Department of Administration & Finance then summarizes the information and publishes 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 such as 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 December 31, 2013, total revenue was $272,732,804, 88% of estimated revenue. As of December 31, 2012 total revenue received was $304,104,280 within the same funds. Property taxes received in December for both Civil City and the TIF districts totaled $31,566,765, bringing the 2013 total tax receipts to $69,980,288, 97% of budget. 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 December 31, 2013, total expenditures were $279,658,040 and outstanding encumbrances were $33,467,974, a total of $313,126,014 which represents 85% of the amended expenditure budget, less than the expected level of 100% after a full year of activity. If encumbrances were excluded, expenditures were 76% 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 and beyond but have not yet been incurred. By comparison, total expenditures were $282,863,699 as of December 31, 2012. In December the City spent over $1.1 million for capital projects, most notably $479,000 for the second of two payments for two Rosenbauer top mount rescue pumper trucks. We hope that you find this Monthly Departmental Financial Report useful in understanding the finances of the City of South Bend a little bit better. If you have any questions regarding this report, please contact us at 574 - 235 -7702. City of South Bend Monthly Department Financial Report REVENUE SUMMARY December 31, 2013 City Funds 1,148,035 63,905 954,228 1,010,068 193,807 83% General Fund 63,932,287 19,628,313 62,367,950 63,585,270 1,564,337 98% Special Revenue 5,257,701 473,486 5,407,945 5,087,350 - 150,244 103% 102 Rainy Day 52,000 2,076 29,524 42,239 22,476 57% 201 Parks & Recreation 12,362,329 3,747,028 11,768,204 12,275,385 594,125 95% 202 Motor Vehicle Highway 8,691,971 565,801 9,139,123 7,605,801 - 447,152 105% 203 Recreation Nonreverting 1,636,943 48,857 1,003,318 1,039,835 633,625 61% 209 Studebaker - Oliver Reverting Grants 5,000 261 3,712 5,485 1,288 74% 210 Economic Development State Grants 1,646,262 18,167 238,065 220,472 1,408,197 14% 211 Community & Economic Development Admn. 2,486,009 7,046 2,491,611 2,093,424 -5,602 100% 212 Community & Economic Development 8,801,185 230,459 4,483,441 4,159,815 4,317,744 51% 216 Police State Seizures 35,900 7,770 27,470 29,004 8,430 77% 217 Gift, Donation, Bequest 17,011 18 11,501 20,862 5,510 68% 218 Police Curfew Violations 1,025 6 663 470 362 65% 220 Law Enforcement Continuing Education 347,000 11,698 194,529 279,858 152,471 56% 227 Loss Recovery 3,851,957 1,926 3,845,643 21,894 6,314 100% 249 Public Safety LOIT 5,900,386 594,596 6,582,642 6,789,332 - 682,256 112% 251 Local Roads & Streets 1,061,143 91,999 1,008,943 1,029,814 52,200 95% 252 Excess Welfare Distribution 0 0 4 5,407 4 0% 258 Human Rights Federal Grant 237,250 2,619 178,148 184,949 59,102 75% 271 Eastrace Waterway 100 2 46 96 54 46% 273 Morris PAC / Palais Royale Marketing 8,100 429 7,113 5,039 987 88% 280 Police Block Grants 185,300 1 13 681 185,287 0% 281 Economic Develop. Commission - Revenue Bonds 100 7 93 133 7 93% 289 HAZMAT 3,000 4 16,762 13 - 13,762 559% 291 Indiana River Rescue 31,500 24 66,068 65,407 - 34,568 210% 292 Police Grants 110,000 124,306 162,837 111,796 - 52,837 148% 294 Regional Police Academy 28,500 17 21,013 13,822 7,487 74% 295 COPS MORE Grant 41,600 12,755 23,068 40,690 18,532 55% 299 Police Federal Drug Enforcement 102,000 13,320 194,569 84,572 - 92,569 191% 404 County Option Income Tax 8,775,772 698,513 8,509,058 9,443,965 266,714 97% 408 Economic Development Income Tax 8,732,012 833,832 8,785,077 9,673,476 - 53,065 101% 410 Urban Development Action Grant 70,117 7 3,833 7,669 66,284 5% 655 Project Releaf 431,700 36,482 435,940 432,956 -4,240 101% 705 Police K -9 Unit 2,000 0 8 11 1,992 0% Special Revenue Total 65,655,172 7,0503027 59,232,040 55,684,371 6,423,132 90% City Debt Service 313 Football Hall of Fame Debt Service 1,257,789 613,966 1,406,963 1,306,284 - 149,174 112% City Debt Service Total 1,257,789 613,966 1,406,963 1,3063284 - 149,174 112% Capital Project 288 Emergency Medical Services Capital Improv. 8,322,622 5,272,170 8,323,033 2,288,556 -411 100% 377 Professional Sports Development 687,801 150,800 677,704 1,303,963 10,097 99% 401 Coveleski Stadium Capital 500 6 92 327 408 18% 403 Zoo Endowment 2,900 20 176 13,211 2,724 6% 405 Park Nonreverting Capital 203,500 209,922 228,721 203,741 - 25,221 112% 406 Cumulative Capital Development 614,325 233,700 552,148 603,409 62,177 90% 407 Cumulative Capital Improvement 434,090 142,357 446,579 449,238 - 12,489 103% 412 Major Moves Construction 528,662 1,726 500,882 715,263 27,780 95% 416 Morris Performing Arts Center Capital 101,500 25,206 101,947 87,901 -447 100% 434 Community Revitalization Enhancement District 651,000 244,481 244,899 654,444 406,101 38% 450 Palais Royale Historic Preservation 16,125 1,186 15,561 12,113 564 97% 677 Football Hall of Fame Capital 4,542 161 2,458 119,192 2,084 54% Capital Project Total 11,567,567 6,281,736 11,094,199 6,451,358 473,368 96% Enterprise 600 Consolidated Building Department 1,148,035 63,905 954,228 1,010,068 193,807 83% 601 Parking Garages 1,110,081 60,697 971,598 923,966 138,483 88% 610 Solid Waste Operations 5,257,701 473,486 5,407,945 5,087,350 - 150,244 103% 611 Solid Waste Capital 784,261 44 830,707 259,479 - 46,446 106% 620 Water Works Operations 15,289,773 1,078,392 15,109,623 15,598,810 180,150 99% 622 Water Works Capital 14,000 854 13,709 3,791,481 291 98% City of South Bend Monthly Department Financial Report REVENUE SUMMARY December 31, 2013 City Fu Enterpi 623 Water Works Bond Capital 18,000 638 16,550 8,455,624 1,450 92% 624 Water Works Customer Deposit 6,100 350 4,861 6,864 1,239 80% 625 Water Works Sinking 2,108,381 172,552 2,056,004 1,646,743 52,377 98% 626 Water Works Bond Reserve 313,509 17,828 253,988 885,285 59,521 81% 629 Water Works Reserve Operations & Maintenance 52,801 490 52,228 131,155 573 99% 640 Sewer Repair Insurance 549,200 46,823 552,869 549,923 -3,669 101% 641 Sewage Works Operations 33,131,547 2,597,342 31,784,543 31,096,953 1,347,004 96% 642 Sewage Works Capital 4,560,000 1,185 194,410 4,496,026 4,365,590 4% 643 Sewage Works Reserve Operations & Maint. 127,098 793 211,332 15,457 - 84,234 166% 645 Sewer Bond 2004/2006 0 0 0 0 0 0% 647 Sewer Bond 2007 0 1 42 202 -42 0% 649 Sewage Sinking 8,234,756 776,309 9,463,724 8,369,028 - 1,228,968 115% 650 Clay Sewage 0 0 2 3 -2 0% 651 Sewage Bond 2007B 0 1 69 575 -69 0% 653 Sewage Debt Service Reserve 1,805,314 3 14,099 1,966,747 1,791,215 1% 658 Sewer Bond 2010 0 1 216 4,348 -216 0% 659 Sewer Bond 2011 60,000 1,992 30,970 91,421 29,030 52% 661 Sewer Bond 2012 60,000 4,646 65,016 25,196,371 -5,016 108% 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 3,766,205 237,916 3,133,815 2,658,897 632,390 83% 671 Century Center Capital 675,500 32 675,315 1,444,422 185 100% Enterprise Total 100,358,003 5,536,281 71,883,608 113,687,198 28,474,395 72% Internal Service 222 Central Services 7,922,703 590,145 7,254,876 6,708,058 667,827 92% 226 Liability Insurance 3,033,076 251,223 3,009,847 2,967,527 23,229 99% 278 Take Home Vehicle Police 129,400 9,666 124,848 128,201 4,552 96% 711 Self- Funded Employee Benefits 12,188,900 990,286 12,156,648 11,075,305 32,252 100% 713 Unemployment Compensation 341,450 16,056 252,907 275,040 88,543 74% Internal Service Total 23,615,529 1,857,375 22,799,125 21,154,131 816,404 97% Trust & Agency 701 Firefighters Pension 5,040,279 426 5,038,210 5,239,850 2,069 100% 702 Police Pension 5,873,697 648 5,874,865 6,751,423 -1,168 100% 730 City Cemetery 250 9 138 202 112 55% Trust & Agency Total 10,914,226 1,083 10,913,213 11,991,475 1,013 100% City Funds Total 277,300,573 40,968,780 239,697,098 273,860,087 37,603,475 86% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 14,017,269 6,233,780 16,026,663 12,667,604 - 2,009,394 114% 420 Tax Incremental Financing (TIF) - Downtown 4,699,354 936,673 3,464,065 5,495,844 1,235,289 74% 422 TIF - West Washington 444,000 229,012 495,043 426,635 - 51,043 111% 425 Redevelopment Retail & Leighton Plaza 176,734 13,227 159,289 131,799 17,445 90% 426 TIF - Central Medical Service Area 1,732,600 609,214 1,233,918 1,623,756 498,682 71% 429 TIF - Northeast Development 828,300 410,276 849,684 1,356,334 - 21,384 103% 430 TIF - Southside Development #1 1,840,000 1,023,694 2,421,638 3,891,739 - 581,638 132% 431 TIF - Southside Development #2 0 0 0 2,329 0 0% 432 TIF - Southside Development #3 1,350,200 652,781 1,329,971 27,801 20,229 99% 435 TIF - Douglas Road 321,000 159,803 324,393 286,436 -3,393 101% 436 TIF - Northeast Residential 2,460,000 923,130 2,271,188 2,524,259 188,812 92% Tax Increment Financing Total 27,869,457 11,191,590 28,575,852 28,434,536 - 706,395 103% Redevelopment 433 Redevelopment General 150 6 104 164 46 69% 439 Certified Technology Park 2,861,027 740 2,866,234 3,571 -5,207 100% 454 Airport Urban Enterprise Zone 1,300 91 1,289 113,044 11 99% 619 Blackthorn Golf Course Operations 1,766,803 7,001 1,580,512 1,669,150 186,291 89% Redevelopment Total 4,629,280 7,838 4,448,139 1,785,929 181,141 96% City of South Bend Monthly Department Financial Report REVENUE SUMMARY December 31, 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% 5,000 250 3,567 5,571 1,433 71% 3,500 121 1,725 2,470 1,775 49% 50 0 464 4,420 -414 928% 6,000 418 5,959 8,258 41 99% 14,550 789 11,715 23,728 2,835 81% 32,513,287 11,200,217 33,035,706 30,244,193 - 522,419 102% Grand Total 309,813,860 52,168,997 272,732,804 304,104,280 37,081,056 88% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY December 31, 2013 City Funds General Fund 101 -0101 Mayor's Office 694,229 61,865 631,570 619,133 9,923 52,737 92% 101 -0104 311 Call Center 320,102 26,509 268,752 0 8,960 42,390 87% 101 -0201 City Clerk 365,170 28,323 323,764 304,357 2,930 38,476 89% 101 -0301 Common Council 515,397 22,273 348,921 379,017 0 166,476 68% 101 -0401 Administration & Finance 1,877,728 146,567 1,803,645 1,560,873 9,614 64,469 97% 101 -0404 Morris Performing Arts Center 1,033,800 76,371 925,137 913,868 21,357 87,306 92% 101 -0405 Palais Royale 492,830 33,070 396,959 327,142 25,300 70,571 86% 101 -0501 Legal Department 1,028,466 84,657 895,789 772,966 0 132,677 87% 101 -0600 Energy Office 54,256 0 54,256 472,239 0 0 100% 101 -0602 Engineering 1,393,561 88,126 1,300,089 1,684,237 10,304 83,168 94% 101 -0607 Traffic & Lighting 111,815 0 109,536 683,161 0 2,279 98% 101 -0801 Police Department 24,045,376 2,131,760 22,509,527 24,605,342 712,393 823,456 97% 101 -0802 Communications Center 2,151,560 177,837 2,060,643 1,957,030 570 90,347 96% 101 -0805 Public Safety LOIT - Police 3,893,567 435,690 3,986,751 3,112,461 0 - 93,184 102% 101 -0901 Fire Department 20,609,195 2,007,434 20,204,550 20,861,407 17,269 387,376 98% 101 -0905 Public Safety LOIT - Fire 3,131,690 279,324 3,553,638 2,364,074 0 - 421,948 113% 101 -1008 Human Rights 346,237 24,763 314,055 275,175 0 32,182 91% 101 -1201 Code Enforcement 2,270,819 200,930 1,990,564 1,799,390 5,224 275,031 88% 101 -1203 Code Hearing Officer 40,399 5,800 38,977 46,231 0 1,422 96% 101 -1204 Junk Vehicle 65,580 547 32,404 61,735 0 33,176 49% 101 -1205 Unsafe Building 53,684 2,250 26,052 68,704 0 27,632 49% 101 -1207 Animal Control 596,111 42,082 550,747 530,745 2,254 43,110 93% General Fund Total 65,091,572 5,876,179 62,326,328 63,399,287 826,097 1,939,147 97% Special Revenue 102 Rainy Day 0 0 0 0 0 0 0% 201 Parks & Recreation 13,017,463 1,106,113 12,392,940 12,012,843 216,349 408,174 97% 202 Motor Vehicle Highway 9,176,496 1,077,633 7,729,988 6,747,420 602,877 843,631 91% 203 Recreation Nonreverting 1,560,777 59,394 896,201 977,654 2,976 661,600 58% 209 Studebaker - Oliver Reverting Grants 1,000,000 0 0 162,602 0 1,000,000 0% 210 Economic Development State Grants 1,260,777 351,670 807,570 207,065 0 453,207 64% 211 Community& Economic Development Admn. 2,354,331 183,000 2,168,133 2,025,585 21,083 165,115 93% 212 Community & Economic Development 8,957,272 167,759 4,406,331 3,940,251 3,099,781 1,451,160 84% 216 Police State Seizures 45,900 1,000 13,729 10,787 0 32,171 30% 217 Gift, Donation, Bequest 10,752 0 0 4,259 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 -2,696 300,508 233,891 24,802 152,821 68% 227 Loss Recovery 1,276,185 11,939 251,171 173,988 965,805 59,209 95% 249 Public Safety LOIT 7,101,757 135,351 7,540,389 5,476,534 0 - 438,632 106% 251 Local Roads & Streets 1,235,924 0 781,866 541,521 42,019 412,039 67% 252 Excess Welfare Distribution 0 0 0 2,276,693 0 0 0% 258 Human Rights Federal Grant 266,308 25,293 197,537 168,549 0 68,771 74% 271 Eastrace Waterway 346 0 0 8,009 346 0 100% 273 Morris PAC I Palais Royale Marketing 10,149 0 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 27,132 0 0 0 0 27,132 0% 289 HAZMAT 3,500 0 3,237 0 0 263 92% 291 Indiana River Rescue 92,126 1,147 89,770 17,734 0 2,356 97% 292 Police Grants 110,000 0 56,454 14,796 0 53,546 51% 294 Regional Police Academy 28,500 532 26,744 16,369 0 1,756 94% 295 COPS MORE Grant 41,980 1,407 17,014 39,297 0 24,966 41% 299 Police Federal Drug Enforcement 188,573 20,054 144,750 60,491 1,499 42,324 78% 404 County Option Income Tax 9,918,417 921,320 8,930,424 8,324,407 220,263 767,730 92% 408 Economic Development Income Tax 8,993,379 221,933 7,927,361 8,069,325 756,971 309,047 97% 410 Urban Development Action Grant 268,146 0 0 200,451 0 268,146 0% 655 Project Releaf 432,065 17,714 357,767 340,652 1,302 72,996 83% 705 Police K -9 Unit 2,000 625 625 356 0 1,375 31% Special Revenue Total 68,044,386 4,301,187 55,048,400 52,176,069 5,957,383 7,038,603 90% 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. 11,528,163 1,241,315 8,296,495 2,278,468 1,898,107 1,333,561 88% 377 Professional Sports Development 876,671 0 876,470 1,365,560 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 15,035 148,214 178,386 28,417 40,684 81% 406 Cumulative Capital Development 911,220 56,588 602,118 589,869 0 309,102 66% 407 Cumulative Capital Improvement 367,575 0 367,575 402,277 0 0 100% 412 Major Moves Construction 3,395,846 36,360 1,253,680 2,142,922 1,323,730 818,436 76% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY December 31, 2013 434 Community Revitalization Enhancement District 873,949 - 415,000 458,949 878,554 0 415,000 53% 450 Palais Royale Historic Preservation 21,000 20,470 20,470 0 0 530 97% 677 Football Hall of Fame Capital 179,322 6,327 63,137 274,558 8,908 107,277 40% Capital Project Total 18,447,268 961,094 12,128,513 8,339,173 3,262,702 3,056,052 83% Enterprise 600 Consolidated Building Department 1,148,152 95,555 1,006,337 913,172 14,055 127,760 89% 601 Parking Garages 1,129,839 213,404 942,855 983,412 88,630 98,354 91% 610 Solid Waste Operations 5,942,328 424,483 5,804,066 5,086,440 61,764 76,498 99% 611 Solid Waste Capital 880,061 51,455 712,375 275,191 160,068 7,618 99% 620 Water Works Operations 14,795,947 1,176,440 13,374,286 15,557,804 158,133 1,263,529 91% 622 Water Works Capital 1,216,792 890 627,301 1,049,126 24,758 564,733 54% 623 Water Works Bond Capital 5,566,203 1,423,216 5,006,757 2,799,602 558,260 1,186 100% 624 Water Works Customer Deposit 4,000 350 4,901 6,864 0 -901 123% 625 Water Works Sinking 2,108,381 1,643,587 2,055,303 1,651,501 0 53,078 97% 626 Water Works Bond Reserve 0 0 0 0 0 0 0% 629 Water Works Reserve Operations & Maintenance 7,500 490 6,927 9,729 0 573 92% 640 Sewer Repair Insurance 555,844 20,876 351,024 309,775 2,442 202,379 64% 641 Sewage Works Operations 35,737,612 2,598,298 28,828,365 29,140,475 1,699,692 5,209,555 85% 642 Sewage Works Capital 11,080,699 595,959 5,012,953 5,406,211 5,740,362 327,384 97% 643 Sewage Works Reserve Operations & Maint. 18,000 793 11,036 74,960 0 6,964 61% 645 Sewer Bond 2004/2006 13 0 12 0 0 1 96% 647 Sewer Bond 2007 19,080 4,263 17,942 47,861 1,138 0 100% 649 Sewage Sinking 9,804,044 1,237,365 9,516,963 8,225,040 0 287,081 97% 650 Clay Sewage 699 0 698 0 0 1 100% 651 Sewage Bond 2007B 39,625 3,639 39,624 189,122 0 1 100% 653 Sewage Debt Service Reserve 2,438,088 0 2,438,087 0 0 1 100% 658 Sewer Bond 2010 112,420 1,468 110,204 1,942,288 0 2,216 98% 659 Sewer Bond 2011 10,696,720 317,228 2,348,981 9,660,707 5,598,486 2,749,253 74% 661 Sewer Bond 2012 19,160,000 548,973 5,012,877 1,949,483 868,570 13,278,553 31% 663 Sewer Bond 2013 0 0 0 0 0 0 0% 664 2013A Cost of Issuance Fund 81,280 0 81,279 0 0 1 100% 670 Century Center 3,547,459 292,656 3,362,598 3,740,012 0 184,861 95% 671 Century Center Capital 246,770 161,859 192,495 169,545 0 54,275 78% Enterprise Total 126,337,556 10,813,246 86,866,246 89,188,319 14,976,357 24,494,952 81% Internal Service 222 Central Services 7,979,429 644,379 7,306,386 6,693,259 103,316 569,727 93% 226 Liability Insurance 3,590,927 639,388 3,069,761 2,173,470 0 521,166 85% 278 Take Home Vehicle Police 103,700 0 63,700 75,842 0 40,000 61% 711 Self- Funded Employee Benefits 14,548,829 1,254,582 13,923,392 12,500,734 0 625,437 96% 713 Unemployment Compensation 267,247 10,057 65,443 193,066 0 201,804 24% Internal Service Total 26,490,132 2,548,406 24,428,682 21,636,371 103,316 1,958,134 93% Trust & Agency 701 Firefighters Pension 5,900,028 463,479 5,447,975 5,608,547 0 452,053 92% 702 Police Pension 6,929,133 535,840 6,474,836 6,606,662 0 454,297 93% 730 City Cemetery 15,000 0 4,316 0 10,595 89 99% Trust & Agency Total 12,844,161 999,319 11,927,127 12,215,209 10,595 906,439 93% City Funds Total � �Illli 318,523,075 25,499,431 253,993,296 248,284,893 25,136,451 39,393,328 88% Redevelopment Commission Controlled Funds Tax Increment Financing 324 TIF Revenue - Airport 25,244,592 700,031 9,227,906 16,240,594 6,961,261 9,055,425 64% 420 Tax Incremental Financing (TIF) - Downtown 5,302,102 29,643 3,697,473 7,147,163 161,549 1,443,080 73% 422 TIF - West Washington 668,815 0 333,810 906,749 8,619 326,386 51% 425 Redevelopment Retail & Leighton Plaza 151,185 19,827 121,617 135,882 0 29,568 80% 426 TIF - Central Medical Service Area 4,770,544 319,503 1,860,607 1,262,380 401,005 2,508,932 47% 429 TIF - Northeast Development 2,388,995 0 60,517 38,788 6,117 2,322,361 3% 430 TIF - Southside Development #1 6,122,885 594,368 4,376,766 2,247,813 787,956 958,163 84% 431 TIF - Southside Development #2 0 0 0 1,401,397 0 0 0% 432 TIF - Southside Development #3 501,268 0 490,005 149,809 656 10,607 98% 435 TIF - Douglas Road 454,782 0 190,718 318,183 4,360 259,704 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 1,663,372 23,577,839 30,746,009 8,331,523 16,925,763 65% Redevelopment 433 Redevelopment General 6,787 0 5,798 3,213 0 989 85% 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 38,092 1,745,117 2,331,826 0 252,589 87% Redevelopment Total 2,004,493 38,092 1,750,915 2,335,039 0 253,578 87% City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY December 31, 2013 Debt Service 314 Redevelopment Bond - Central Development 0 0 0 825,509 0 0 0% 315 Redevelopment Bond - Airport Taxable 5,000 250 3,567 5,571 0 1,433 71% 317 Coveleski Debt Service Reserve 0 0 0 0 0 0 0% 319 Redevelopment Bond - Blackthorn Golf 326,050 0 326,464 658,420 0 -414 100% 328 Redevelopment Bond - Palais Royale 6,000 418 5,959 8,258 0 41 99% Debt Service Total 337,050 668 335,990 1,497,758 0 1,060 100% Redevelopment Commission Controlled Funds Total ' 51,176,668 1,702,132 25,664,744 34,578,806 8,331,523 17,180,401 66% Grand Total 369,699,743 27,201,563 279,658,040 282,863,699 33,467,974 56,573,729 85% Form 3 9 2013 City of South Bend Monthly Financial Report Fund/Department Name Mayor's Office Month December Fund/Department Number 101 -0101 Date Updated 112312014 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 61,713 629,236 605,863 60,376 91% 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 1,968 1,969 2,049 49% Other Income 600 - 40 11,300 560 7% Transfers In - - - - - 0% Total Revenue 694,229 61,865 631,570 619,133 62,659 91% Expenditures Personnel 530,849 38,680 509,868 538,763 - 20,981 96% Supplies 54,067 13,922 52,243 25,759 119 1,705 97% Services 106,967 9,263 67,113 52,163 9,804 30,050 72% Debt Service 2,346 - 2,346 - - 0 100% Capital - - - - 0% Transfers Out - - - 2,448 - - 0% Total Expenditures 694,229 61,865 631,570 619,133 9,923 52,737 92% Net - - - (9,923)1 9,923 Cash Balance I - Staffing Full Time 7.00 7.00 7.00 Part -Time /Seasonal/Temporary - 1.00 1.00 Total 7.00 8.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Personnel costs below budget as position of Communications Director was filled in April, 2013. Promotional expenditures in the first quarter included items encumbered at December 31, 2013. The allocation to the print shop was increased for 2013. Salaries in 2012 were higher than 2013 because 2012 salaries included compensatory time payouts to former Mayor's office employees. Chief of Staff Mike Schmuhl resigned in June, 2013 and Kathryn Roos became the new Chief of Staff. The Deputy Chief of Staff position has been filled. Supplies are higher 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 Form 3 9 Form 3 10 2013 City of South Bend Monthly Financial Report Fund/Department Name 311 Call Center Month December Fund/Department Number 101 -0104 Date Updated 112312014 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 26,509 26,509 (26,509) 0% Local Income Taxes - - 0% Other Taxes 0% Grants /Intergovernmental - 0% Charges for Services 320,102 242,243 77,859 76% Interest Earnings - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 320,102 26,509 268,752 51,350 84% Expenditures Personnel 269,102 23,496 256,411 - 12,691 95% Supplies 18,900 2,888 8,860 1,216 8,824 53% Services 32,100 125 3,481 7,743 20,876 35% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 320,102 26,509 268,752 8,960 42,390 87% Net - - - (8,960)1 8,960 Cash Balance I - Staffing Full Time 4.50 4.50 4.50 Part -Time /Seasonal/Temporary - - - 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. The AJ for December was not made during December and will be made in January, 2014. Explain Significant Spending on Capital Projects Below: No capital costs expended to date. Form 3 10 2013 City of South Bend Monthly Financial Report Fund/Department Name City Clerk Fund/Department Number 101 -0201 Month December Date Updated 112912014 Current Current Current Prior 304,357 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 365,170 28,323 323,764 304,357 41,406 89% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 365,170 28,323 323,764 304,357 41,406 89% Expenditures Personnel 280,655 20,925 269,202 256,386 - 11,453 96% Supplies 21,488 2,735 12,397 4,576 2,930 6,161 71% Services 60,337 4,013 39,568 35,071 - 20,770 66% Debt Service 2,599 649 2,598 1,560 1 100% Capital 91 - - 6,644 91 0% Transfers Out - - - 120 - - 0% Total Expenditures 365,170 28,323 323,764 304,357 2,930 38,476 89% Net - - - - (2,930)1 2,930 Cash Balance I - Staffing Full Time 5.00 5.00 5.00 Part -Time /Seasonal/Temporary - - - Total 5.00 5.00 5.00 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesnranances rseiow: No significant changes at this time. r-xpiain aignmcam openaing on �,apnai rrojecrs aeiow: No significant changes at this time. Form 3 11 Form 3 12 2013 City of South Bend Monthly Financial Report Fund/Department Name Common Council Month December Fund/Department Number 101 -0301 Date Updated 112912014 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 22,246 341,815 370,371 165,282 67% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 8,300 27 7,106 8,646 1,194 86% Other Income - - - - - 0% Transfers In - - - - - 0% Total Revenue 515,397 22,273 348,921 379,017 166,476 68% Expenditures Personnel 289,758 14,352 189,822 173,388 99,936 66% Supplies 11,512 616 13,983 5,928 (2,471) 121% Services 183,838 7,305 145,116 190,698 38,722 79% Debt Service - - - - - 0% Capital 30,289 5,559 30,289 0% Transfers Out - - - 3,444 - 0% Total Expenditures 515,397 22,273 348,921 379,017 166,476 68% Net - Cash Balance Staffing Full Time 9.00 9.00 9.00 Part -Time /Seasonal/Temporary - - - 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. Form 3 12 Form 3 13 2013 City of South Bend Monthly Financial Report Fund/Department Name Administration & Finance Month December Fund/Department Number 101 -0401 Date Updated 112312014 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 1,877,678 146,037 1,796,779 1,544,882 80,899 96% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 50 530 6,866 15,991 (6,816) 13731% Transfers In - - - - - 0% Total Revenue 1,877,728 146,567 1,803,645 1,560,873 74,083 96% Expenditures Personnel 1,535,638 116,005 1,493,377 1,341,064 - 42,261 97% Supplies 50,301 5,041 41,012 30,309 729 8,561 83% Services 287,316 25,522 267,971 183,285 8,886 10,460 96% Debt Service 4,473 - 1,286 - - 3,187 29% Capital - - - - 0% Transfers Out - - - 6,216 - - 0% Total Expenditures 1,877,728 146,567 1,803,645 1,560,873 9,614 64,469 97% Net - - - (9,614)1 9,614 Cash Balance I - Staffing Full Time 21.00 20.00 20.00 Part-Time /Seasonal/Temporary 1.51 1.00 1.00 Total 22.51 21.00 21.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. A new HR Director will start on February 3, 2014. Explain Significant Spending on Capital Projects Below: None Form 3 13 Form 3 14 2013 City of South Bend Monthly Financial Report Fund/Department Name Morris Performing Arts Center Month December Fund/Department Number 101 -0404 Date Updated 1/912014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Bud et Revenue Property Taxes /Non -Dept Revenue 151,800 (122,937) 31,252 143,801 120,548 21% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 876,000 198,794 887,941 764,371 (11,941) 101% Interest Earnings - - - - 0% Bond Proceeds 0% Donations - - - - 0% Other Income 6,000 514 5,944 5,696 56 99% Transfers In - - - - - 0% Total Revenue 1,033,800 76,371 925,137 913,868 108,663 89% Expenditures Personnel 652,134 49,457 632,829 616,537 - 19,305 97% Supplies 30,346 2,898 21,674 21,118 1,759 6,912 77% Services 351,320 24,016 270,633 272,673 19,598 61,089 83% Debt Service - - - - - - 0% Capital - 0% Transfers Out - - - 3,540 0% Total Expenditures 1,033,800 76,371 925,137 913,868 21,357 87,306 92% Net - - - (21,357)1 21,357 Cash Balance I - Staffing Full Time 12.00 12.00 12.00 Part-Time /Seasonal/Temporary 4.00 4.00 4.00 Total 16.00 16.00 16.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Thank you Wicked and Jersey Boys! The acclaimed Broadway musicals Wicked and Jersey Boys played at the Morris Performing Arts Center in the spring snd fall, and resulted in large attendance and activity in the downtown (May and respective November - December 2013). In the month of December 2013, we had a total of seventeen (17) theatrical events in the Morris Performing Arts Center. Explain Significant Spending on Capital Projects Below: Fund 416 is used to support renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons at the Morris Performing Arts Center. Not all of the expenses are Capital expenses. Form 3 14 Form 3 15 2013 City of South Bend Monthly Financial Report Fund/Department Name Palais Royale Month December Fund/Department Number 101 -0405 Date Updated 1/912014 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 182,849 8,989 96,085 81,263 61,464 53% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 291,981 22,963 282,344 229,852 9,637 97% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 18,000 1,118 18,529 16,027 (529) 103% Transfers In - - - - - 0% Total Revenue 492,830 33,070 396,959 327,142 70,571 81% Expenditures Personnel 226,174 16,931 205,555 179,691 - 20,619 91% Supplies 21,130 521 10,110 7,576 253 10,767 49% Services 245,526 15,617 181,293 134,099 25,047 39,186 84% Debt Service - - - - - - 0% Capital 5,056 0% Transfers Out - - - 720 0% Total Expenditures 492,830 33,070 396,959 327,142 25,300 70,571 1 86% Net (25,300) Cash Balance I - Staffing Full Time 2.00 2.00 2.00 Part -Time /Seasonal/Temporary 1.00 1.00 1.00 Total 3.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: More "knots were tied" and we were blessed with many bridal receptions compared to last year. Explain Significant Spending on Capital Projects Below: No Capital projects budgeted for the year. Form 3 15 2013 City of South Bend Monthly Financial Report Fund/Department Name Legal Department Fund/Department Number 101 -0501 Month December Date Updated 112412013 Current Current Current Prior 702,658 116,509 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 956,116 84,616 839,607 702,658 116,509 88% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 2,000 13 1,075 1,069 926 54% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 70,350 28 55,108 69,239 15,242 78% Transfers In - - - - - 0% Total Revenue 1,028,466 84,657 895,789 772,966 132,677 87% Expenditures Personnel 949,774 73,932 819,999 722,277 129,775 86% Supplies 21,700 7,487 21,510 7,759 190 99% Services 54,342 3,237 54,280 39,409 62 100% Debt Service 2,650 - - 2,650 0% Capital - - 209 - 0% Transfers Out - - - 3,312 - 0% Total Expenditures 1,028,466 84,657 895,789 772,966 132,677 87% Net - - - Cash Balance I - Staffing Full Time 9.60 10.00 10.00 Part -Time /Seasonal/Temporary - 4.00 4.00 Total 9.60 14.00 14.00 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesnranances rseiow: A correcting Budget Transfer was entered in Dec 2013. n aignricam openaing on �,apnai rrotecrs aeiow: Form 3 16 Form 3 17 2013 City of South Bend Monthly Financial Report Fund/Department Name Energy Office Month December Fund/Department Number 101 -0600 Date Updated 112912014 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 /Seasonal/Temporary Total - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Form 3 17 2013 City of South Bend Monthly Financial Report Fund/Department Name Engineering Fund/Department Number 101 -0602 Month December Date Updated 112912014 Current Current Current Prior 1,607,493 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 1,357,461 88,126 1,295,010 1,607,493 62,451 95% 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 5,079 24,968 1,021 83% Transfers In - - - - - 0% Total Revenue 1,393,561 88,126 1,300,089 1,684,237 93,472 95% Expenditures Personnel 633,572 41,985 611,362 1,103,197 1,754 20,456 97% Supplies 22,124 1,036 19,213 15,081 188 2,723 88% Services 731,665 44,442 664,920 521,776 7,700 59,045 92% Debt Service 6,200 662 4,593 - 662 944 85% Capital - - - 8,399 - - 0% Transfers Out - - - 35,784 - - 0% Total Expenditures 1,393,561 88,126 1,300,089 1,684,237 10,304 83,168 94% Net - - - (10,304)1 10,304 Cash Balance Full Time 8.20 6.65 6.65 Part -Time /Seasonal/Temporary 1.81 1.60 1.60 Total 10.01 8.25 8.25 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances neiow: The department is short- staffed, lacking one Secretary V position and the City Engineer. The secretarial position is being filled by temporary labor with an encumbered PO for $1,754.. n aigmricam openaing on �,apnai rrojecrs aeiow: Form 3 18 2013 City of South Bend Monthly Financial Report Fund/Department Name Traffic & Lighting Fund/Department Number 101 -0607 Month December Date Updated 111712014 Current Current Current Prior 2,629 98% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 111,815 109,186 649,980 2,629 98% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 350 33,181 (350) 0% Transfers In - - - - 0% Total Revenue 111,815 - 109,536 683,161 2,279 98% Expenditures Personnel - 116,490 - 0% Supplies 110,147 108,173 475,719 1,974 98% Services 1,668 1,363 83,136 305 82% Debt Service - - 0% Capital 7,816 0% Transfers Out - - 0% Total Expenditures 111,815 109,536 683,161 2,279 98% Net - - - - (0) Cash Balance Full Time Part -Time /Seasonal/Temporary Total r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: Fund is winding down. Will be de- activated after encumbrances have been exhausted. n aigmricam openaing on �,apnai rrojecrs aeiow: Form 3 19 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Department Month December Fund/Department Number 101 -0801 Date Updated 112112014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget mevenue Property Taxes /Non -Dept Revenue 23,684,876 2,076,337 22,140,160 23,189,018 1,544,716 93% 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 55,423 369,367 394,118 (16,367) 105% Transfers In - - - - - 0% Total Revenue 24,045,376 2,131,760 22,509,527 24,605,342 1,535,849 94% Expenditures Personnel 19,569,883 1,730,928 19,287,912 20,242,359 - 281,971 99% Supplies 927,988 100,349 465,036 1,181,222 392,843 70,109 92% Services 3,302,957 272,683 2,646,954 3,045,228 254,392 401,611 88% Debt Service 16,152 - 15,602 15,633 - 550 97% Capital 228,396 27,800 94,023 94,824 65,158 69,215 70% Transfers Out - - - 26,076 - - 0% Total Expenditures 24,045,376 2,131,760 22,509,527 24,605.342 712,393 823,456 97% Balance Full Time 250.00 243.00 243.00 Part -Time /Seasonal/Temporary 43.00 27.00 27.00 Total 293.00 270.00 270.00 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesnranances rseiow: 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 LOT fund. This decrease is partially ofset by the 2.5% increase in salary for the department. There is a corresponding increase in the LOT fund. Supplies of $465,036 are down from the 2012 expenditure level due to an accounting change. Police gas cost of $869,641 for 2013 is recorded in Fund 404. = xpiain aignricam apenaing on uapnai rrotecrs aeiow: the $94,023 of capital includes the disk storage array ($25,000), electrical work related to the UPS Power supply instalation ($22,799), police iehicles ($15,000) and $28,396 for the purchase of a Police SUV for the Police Chief in January. Form 3 20 Form 3 21 2013 City of South Bend Monthly Financial Report Fund/Department Name Communications Center Month December Fund/Department Number 101 -0802 Date Updated 112912014 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 2,151,560 177,837 2,060,643 1,957,030 90,917 96% 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 2,151,560 177,837 2,060,643 1,957,030 90,917 96% Expenditures Personnel 2,123,012 175,438 2,036,925 1,932,007 86,087 96% Supplies 4,029 622 1,868 2,358 - 2,161 46% Services 24,519 1,777 21,850 22,665 570 2,099 91% Debt Service - - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 2,151,560 177,837 2,060,643 1,957,030 570 90,347 96% Net - - - - (570)1 570 Cash Balance I - Staffing Full Time 38.00 33.00 33.00 Part -Time /Seasonal/Temporary - - - Total 38.00 33.00 33.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Expenditures and staffing levels for the Communications Department are on track with budget. Explain Significant Spending on Capital Projects Below: Form 3 21 2013 City of South Bend Monthly Financial Report Fund/Department Name Public Safety LOIT - Police Fund/Department Number 101 -0805 Month December Date Updated 112112014 Current Current Current Prior 1 (75,000) Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue (75,000) 435,690 0 1 (75,000) 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 3,112,460 18,184 100% Total Revenue 3,893,567 435,690 3,986,751 3,112,461 (93,184) 102% Expenditures Personnel 3,893,567 332,418 3,758,871 3,062,730 134,696 97% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 103,272 227,880 49,731 227,880 0% Total Expenditures 3,893,567 435,690 3,986,751 3,112,461 (93,184) 102% Net - - Cash Balance Full Time 47.00 46.00 46.00 Part -Time /Seasonal/Temporary - - - Total 47.00 46.00 46.00 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: 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 Lot compared to 37 in 2012. The 2.5% increase in salaries also contributed to the increase in expenditures over 2012. n aigmricam openaing on �,apnai rrojecrs aeiow: Form 3 22 2013 City of South Bend Monthly Financial Report Fund/Department Name Fire Department Fund/Department Number 101 -0901 Month December Date Updated 112912014 Current Current Current Prior 19,253,402 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 18,993,195 1,897,863 18,541,227 19,253,402 451,968 98% Local Income Taxes - - - - 0% Other Taxes - - - 0% Grants /Intergovernmental 155,000 - 174,657 155,000 0% Charges for Services 455,000 109,424 612,144 398,264 (157,144) 135% Interest Earnings - - - 0% Bond Proceeds 0% Donations - - - 0% Other Income 6,000 147 51,179 35,084 (45,179) 853% Transfers In 1,000,000 - 1,000,000 1,000,000 - 100% Total Revenue 20,609,195 2,007,434 20,204,550 20,861,407 404,645 98% Expenditures Personnel 18,550,680 1,815,662 18, 387,319 18,931,441 2,750 160,611 99% Supplies 398,387 35,481 374,747 520,681 12,972 10,668 97% Services 1,660,128 156,290 1,442,485 1,401,221 1,547 216,097 87% Debt Service - - - - 0% Capital - - - - 0% Transfers Out - - 8,064 - 0% Total Expenditures 20,609,195 2,007,434 20,204,550 20,861,407 17,269 387,376 981%16 Net - - - - (17,269)1 17,269 Cash Balance Full Time 218.00 216.00 216.00 Part -Time /Seasonal/Temporary 1.00 - - Total 219.00 216.00 216.00 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances neiow: 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. n aignricam openamg on uapnai rrojecrs aeiow: I projects run through fund 288 Form 3 23 2013 City of South Bend Monthly Financial Report Fund/Department Name Public Safety LOIT - Fire Fund/Department Number 101 -0905 Month December Date Updated 112912014 Current Current Current Prior (0) (1,500) Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue (1,500) 143,973 (0) (0) (1,500) 0% Local Income Taxes - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income - - - - 0% Transfers In 3,133,190 135,351 3,553,638 2,364,074 420,448 113% Total Revenue 3,131,690 279,324 3,553,638 2,364,074 (421,948) 113% Expenditures Personnel 3,131,690 279,324 3,098,215 2,238,369 33,475 99% Supplies - - - - - 0% Services 0% Debt Service 0% Capital 0% Transfers Out - 455,423 125,705 455,423 0% Total Expenditures 3,131,690 279,324 3,553,638 2,364,074 (421,948) 113% Net - - Cash Balance Full Time 39.00 Part -Time /Seasonal/Temporary - Total 39.00 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances neiow: 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. r-xpiain aignricam apenaing on uapnai rrotecrs aeiow: No capital expenditures through this account Form 3 24 Form 3 25 2013 City of South Bend Monthly Financial Report Fund/Department Name Human Rights Month December Fund/Department Number 101 -1008 Date Updated 112112014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 346,237 24,763 313,813 275,175 32,424 91% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 242 (242) 0% Transfers In - - - - - 0% Total Revenue 346,237 24,763 314,055 275,175 32,182 91% Expenditures Personnel 256,834 18,779 241,726 231,914 15,108 94% Supplies 3,861 196 3,710 3,524 151 96% Services 82,542 5,788 68,619 38,634 13,923 83% Debt Service - - - - - 0% Capital 3,000 - 3,000 0% Transfers Out - - - 1,104 - 0% Total Expenditures 346,237 24,763 314,055 275,175 32,182 91% Net - Cash Balance Staffing Full Time 4.00 4.00 4.00 Part -Time /Seasonal/Temporary - - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: N/A Form 3 25 Form 3 26 2013 City of South Bend Monthly Financial Report Fund/Department Name Code Enforcement Month December Fund/Department Number 101 -1201 Date Updated 112912013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 2,270,519 200,918 1,987,727 1,799,009 282,792 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 300 12 2,838 381 (2,538) 946% Transfers In - - - - - 0% Total Revenue 2,270,819 200,930 1,990,564 1,799,390 280,255 88% Expenditures Personnel 983,883 70,510 918,848 888,809 1,750 63,285 94% Supplies 89,607 7,646 85,006 82,964 812 3,789 96% Services 985,130 83,224 861,029 770,854 2,662 121,439 88% Debt Service 2,199 550 2,199 - - 0 100% Capital 158,000 - 71,482 - 86,518 45% Transfers Out 52,000 39,000 52,000 56,764 - 0 100% Total Expenditures 2,270,819 200,930 1,990,564 1,799,390 5,224 275,031 88% Net - - (5,224)1 5,224 Cash Balance I - Staffing Full Time 16.50 16.00 16.00 Part-Time /Seasonal/Temporary 0.50 1.00 1.00 Total 17.00 17.00 17.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: 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 but 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. Form 3 26 Form 3 27 2013 City of South Bend Monthly Financial Report Fund/Department Name Code Hearing Officer Month December Fund/Department Number 101 -1203 Date Updated 113012014 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 40,399 5,800 38,977 46,231 1,422 96% 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 40,399 5,800 38,977 46,231 1,422 96% Expenditures Personnel - - - - - 0% Supplies 4 - 4 - - 100% Services 40,395 5,800 38,973 46,231 1,422 96% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 40,399 5,800 38,977 46,231 1,422 j 96% Net - Cash Balance Staffing Full Time Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Sole expenditure is monthly billing for Hearing Officer. Expenses are a little higher than expected. Engel's rate of $5,000 per hearing day has been approved by the Legal Dept. Hoppenheimer is new backup officer. The budget was adjusted by appropriation to cover the small year -end shortfall. Explain Significant Spending on Capital Projects Below: No capital expenditures for this department. Form 3 27 2013 City of South Bend Monthly Financial Report Fund/Department Name Junk Vehicle Fund/Department Number 101 -1204 Month December Date Updated 113012014 Current Current Current Prior 41,758 4,062 Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes /Non -Dept Revenue 29,580 142 25,518 41,758 4,062 86% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 36,000 405 6,886 19,977 29,114 19% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 65,580 547 32,404 61,735 33,176 49% Expenditures Personnel 53,666 18 23,695 48,974 29,971 44% Supplies 1,232 14 833 984 399 68% Services 10,682 515 7,876 8,943 2,806 74% Debt Service - - - - - 0% Capital 2,834 0% Transfers Out - - - - 0% Total Expenditures 65,580 547 32,404 61,735 33,176 49% Net - - - - Cash Balance Staffing Full Time 1.00 Part -Time /Seasonal/Temporary - Total 1.00 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesnranances tseiow: 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. r-xpiain aigmricam openamg on uapnai rrotecrs aeiow: No Capital expenditures. Form 3 28 Form 3 29 2013 City of South Bend Monthly Financial Report Fund/Department Name Unsafe Building_ Month December Fund/Department Number 101 -1205 Date Updated 113012014 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 (49,316) (81,803) (310,999) (170,934) 261,683 631% Local Income Taxes - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 50,000 1,478 51,347 19,756 (1,347) 103% Interest Earnings - - - - 0% Bond Proceeds 0% Donations - - - - 0% Other Income 53,000 82,575 285,704 219,883 (232,704) 539% Transfers In - - - - - 0% Total Revenue 53,684 2,250 26,052 68,704 27,632 49% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 53,684 2,250 26,052 68,704 27,632 49% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 53,684 2,250 26,052 68,704 27,632 j 49% Net Cash Balance Staffing Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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 $151,372 from 2013 property tax collections. Explain Significant Spending on Capital Projects Below: No Capital purchases have been made. Form 3 29 Form 3 30 2013 City of South Bend Monthly Financial Report Fund/Department Name Animal Control Month December Fund/Department Number 101 -1207 Date Updated 113012014 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 542,611 39,415 501,122 484,261 41,489 92% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 52,400 2,158 45,352 45,809 7,048 87% Interest Earnings - - - - - 0% Bond Proceeds - - - - 0% Donations 100 500 3,747 266 (3,647) 3747% Other Income 1,000 10 526 410 474 53% Transfers In - - - - - 0% Total Revenue 596,111 42,082 550,747 530,745 45,364 92% Expenditures Personnel 423,607 28,745 397,129 372,739 - 26,478 94% Supplies 66,364 4,112 58,229 59,809 1,213 6,922 90% Services 104,940 9,225 94,574 89,756 1,041 9,325 91% Debt Service 1,200 - 815 - - 385 68% Capital - - 7,050 - 0% Transfers Out - - - 1,392 - - 0% Total Expenditures 596,111 42,082 550,747 530,745 2,254 43,110 93% Net - - - (2,254)1 2,254 Cash Balance I - Staffing Full Time 8.50 8.00 8.00 Part -Time /Seasonal/Temporary 0.40 0.50 0.50 Total 8.90 8.50 8.50 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Director of Admin Services was supposed to have salary split between Code and Animal Control, but 100% has gone to Code. New Shelter Manager began work 8 July. Explain Significant Spending on Capital Projects Below: No capital expenditures budgeted. Form 3 30 Form 3 31 2013 City of South Bend Monthly Financial Report Fund/Department Name Rainy Day Month December Fund/Department Number 102 Date Updated 112112014 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 52,000 2,076 29,524 42,239 22,476 57% Bond Proceeds - - - - 0% Donations - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 52,000 2,076 29,524 42,239 22,476 57% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - 0% Net 52,000 2,076 29,524 42,239 22,476 Cash Balance 1 8,617,705 8,588,180 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: N/A Form 3 31 Form 3 32 2013 City of South Bend Monthly Financial Report Fund/Department Name Parks & Recreation Month December Fund/Department Number 201 1 Date Updated 111712014 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 3,263,074 7,207,060 7,824,053 592,940 92% Local Income Taxes - - - - - 0% Other Taxes 533,081 309,888 619,840 576,126 (86,759) 116% Grants /Intergovernmental 696,009 58,001 696,009 616,596 (0) 100% Charges for Services 3,239,789 115,498 3,219,891 3,227,210 19,898 99% Interest Earnings 10,000 477 12,082 14,802 (2,082) 121% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 83,450 90 13,323 16,598 70,127 16% Transfers In - - - - - 0% Total Revenue 12,362,329 3,747,028 11,768,204 12,275,385 594,125 95% Expenditures Personnel 7,836,634 550,201 7,609,507 7,443,625 - 227,127 97% Supplies 1,909,353 107,084 1,741,911 1,590,993 87,499 79,943 96% Services 2,397,725 185,453 2,191,885 1,781,371 128,850 76,990 97% Debt Service 291,356 50,021 291,251 244,745 - 105 100% Capital 351,895 3,530 348,562 560,094 3,333 99% Transfers Out 230,500 209,824 209,824 392,015 - 20,676 91% Total Expenditures 13,017,463 1,106,113 12,392,940 12,012,843 216,349 408,174 97% Net (655,134) 2,640,915 (624,736) 262,542 (216,349)1 185,951 Cash Balance 1 4,255,160 4,885,352 Staffing Full Time 117.00 113.00 113.00 Part -Time /Seasonal/Temporary 76.00 41.00 73.00 Total 193.00 154.00 186.00 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. Explain Significant Spending on Capital Projects Below: Three trucks were purchased during August. Form 3 32 2013 City of South Bend Monthly Financial Report Fund/Department Name Motor Vehicle Highway Fund/Department Number 202 Month December Date Updated 111712014 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 4,749,789 553,051 5,051,334 4,582,130 (301,545) 106% Grants /Intergovernmental - - 0% Charges for Services 197,000 11,591 422,045 218,881 (225,045) 214% Interest Earnings 7,000 1,024 11,791 7,431 (4,791) 168% Bond Proceeds - 0% Donations - 0% Other Income 111,300 135 27,071 97,145 84,229 24% Transfers In 3,626,882 3,626,882 2,700,212 - 100% Total Revenue 8,691,971 565,801 9,139,123 7,605,801 (447,152) 105% Expenditures Personnel 3,845,935 310,977 3,535,807 2,854,386 310,128 92% Supplies 3,018,469 365,917 2,517,127 2,514,307 445,380 55,962 98% Services 1,907,352 375,479 1,474,589 1,166,274 23,467 409,296 79% Debt Service 172,800 318 106,618 52,851 66,182 62% Capital 231,940 24,942 95,847 159,602 134,030 2,063 99% Transfers Out - - 0% Total Expenditures 9.176.496 1.077.633 7.729.988 6.747.420 602,877 843.631 91% Balance 3.679.915 2.271.733 Full Time 59.00 57.00 57.00 Part-Time /Seasonal/Temporary 6.16 2.07 2.07 Total 65.16 59.07 59.07 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: 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. n aigmncam openaing on �,apnai rrotecrs aeiow: Form 3 33 Form 3 34 2013 City of South Bend Monthly Financial Report Fund/Department Name Recreation Nonreverting Month December Fund/Department Number 203 Date Updated 111512014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 1,632,943 37,034 886,739 992,188 746,204 54% Interest Earnings 4,000 192 2,692 3,332 1,308 67% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 11,632 113,888 44,315 (113,888) 0% Transfers In - - - - - 0% Total Revenue 1,636,943 48,857 1,003,318 1,039,835 633,625 61% Expenditures Personnel 668,209 27,038 438,880 485,874 - 229,329 66% Supplies 288,211 21,145 219,805 178,685 1,670 66,736 77% Services 485,357 11,211 227,141 248,443 1,306 256,910 47% Debt Service - - - - - - 0% Capital 119,000 - 38,492 119,000 0% Transfers Out - - 10,375 26,160 10,375 0% Total Expenditures 1,560,777 59,394 896,201 977,654 2,976 661,600 58% Net 76,166 (10,537) 107,117 62,181 (2,976) (27,975) Cash Balance 1 778,249 671,132 Staffing Full Time 1.00 1.00 1.00 Part -Time /Seasonal/Temporary 25.70 17.60 22.50 Total 26.70 18.60 23.50 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund accounts for programs and events that are self funded through user fees. Explain Significant Spending on Capital Projects Below: Form 3 34 Form 3 35 2013 City of South Bend Monthly Financial Report Fund/Department Name Studebaker - Oliver Reverting Grants Month December Fund/Department Number 209 Date Updated 112012014 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 5,000 261 3,712 5,485 1,288 74% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 5,000 261 3,712 5,485 1,288 74% Expenditures Personnel - - - - - 0% Supplies - 0% Services 1,838 0% Debt Service - 160,764 0% Capital 1,000,000 - 1,000,000 0% Transfers Out - - - 0% Total Expenditures 1,000,000 - 162,602 1,000,000 0% Net (995,000) 261 3,712 (157,117) (998,712) Cash Balance 1 1,083,387 1,079,675 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 2012 debt service expense to reimburse for final Section 108 #7 payment. Explain Significant Spending on Capital Projects Below: Funds to be used for environmental clean up as needed. If not used this year, funds will be appropriated for use next year. Form 3 35 Form 3 36 2013 City of South Bend Monthly Financial Report Fund/Department Name Economic Development State Grants Month December Fund/Department Number 210 Date Updated 112012014 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 183,904 3,887 60,703 64,332 123,201 33% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 1,462,358 14,280 177,362 156,140 1,284,996 12% Transfers In - - - - - 0% Total Revenue 1,646,262 18,167 238,065 220,472 1,408,197 14% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 1,260,777 351,670 807,570 207,065 453,207 64% Capital - - - - - 0% Transfers Out - - - - - 0% Total Expenditures 1,260,777 351,670 807,570 207,065 453,207 64% Net 385,485 (333,503) (569,505) 13,407 954,990 Cash Balance 1 348,950 918,455 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant issues. The IRF Loan was paid off early in 2013. Original maturity date was 07/30/2022. Explain Significant Spending on Capital Projects Below: Form 3 36 Form 3 37 2013 City of South Bend Monthly Financial Report Fund/Department Name Community & Economic Develo ment Admn. Month December Fund/Department Number 211 Date Updated 112012014 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 471,887 467,180 324,599 4,707 99% Charges for Services - - - - - 0% Interest Earnings 2,600 237 2,610 3,057 (10) 100% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 294,001 6,809 304,302 238,622 (10,301) 104% Transfers In 1,717,521 - 1,717,519 1,527,146 2 100% Total Revenue 2,486,009 7,046 2,491,611 2,093,424 (5,602) 100% Expenditures Personnel 1,921,547 141,900 1,780,056 1,638,164 - 141,491 93% Supplies 44,061 1,367 31,103 20,630 3,003 9,955 77% Services 384,003 39,733 352,254 123,647 18,080 13,669 96% Debt Service - - - - - - 0% Capital 4,720 4,720 - 100% Transfers Out - - - 243,144 0% Total Expenditures 2,354,331 183,000 2,168,133 2,025,585 21,083 165,115 93% Net 131,678 (175,954) 323,478 67,839 (21,083) (170,717) Cash Balance 1 907,315 584,037 Staffing Full Time 25.60 25.60 25.60 Part -Time /Seasonal/Temporary 1.00 1.00 1.00 Total 26.60 26.60 26.60 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Have drawn our staff contracts (other income) faster than last year. Admin cost shows in services in 2013, but was in transfers out in 2012. Explain Significant Spending on Capital Projects Below: Capital expenditures relate to purchase of whiteboard for conference room and electrical work associated with move to 14th floor. Form 3 37 2013 City of South Bend Monthly Financial Report Fund/Department Name Community & Economic Development Fund/Department Number 212 Month December Date Updated 112012014 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 8,148,705 157,339 3,995,268 3,667,111 4,153,437 49% Charges for Services - - - - - 0% Interest Earnings 2,450 33 2,152 2,578 298 88% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 650,030 73,087 486,021 490,126 164,009 75% Transfers In - - - - - 0% Total Revenue 8,801,185 230,459 4,483,441 4,159,815 4,317,744 51% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Grants 8,957,272 167,759 4,406,331 3,940,251 3,099,781 1,451,160 84% Transfers Out - - - - - - 0% Total Expenditures 8,957,272 167,759 4,406,331 3,940,251 3,099,781 1,451,160 84% Net (156,087) 62,700 77,110 219,564 (3,099,781)1 2,866,584 Cash Balance 590.162 514.341 Full Time Part -Time /Seasonal /Tem pora ry Total txpiain aignmcarn Kevenue, txpenanure ana zaamng unangesivanances Ueiow: This fund covers multiple federal grants. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on -going and the timing of funding varies widely. n aignmcam openamg on uapnai rroleccs neiow: Form 3 38 Form 3 39 2013 City of South Bend Monthly Financial Report Fund/Department Name Police State Seizures Month December Fund/Department Number 216 Date Updated 112112014 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 35,000 7,733 26,972 28,351 8,028 77% Charges for Services - - - - - 0% Interest Earnings 300 37 498 653 (198) 166% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 600 600 0% Transfers In - - - - - 0% Total Revenue 35,900 7,770 27,470 29,004 8,430 77% Expenditures Personnel - - - - - 0% Supplies 10,000 - - 10,000 0% Services 22,500 2,729 10,787 19,771 12% Debt Service - - - - - 0% Capital 13,400 1,000 11,000 2,400 82% Transfers Out - - - - - 0% Total Expenditures 45,900 1,000 13,729 10,787 32,171 30% Net (10,000) 6,770 13,741 18,217 (23,741) Cash Balance 1 158,667 144,925 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. Expenditures are to be used to support the Police Departments effort to combat drug activity. Explain Significant Spending on Capital Projects Below: The $10,000 Capital purchase was the VMWare Center Server and Switch for Police Communications. Form 3 39 2013 City of South Bend Monthly Financial Report Fund/Department Name Gift, Donation, Bequest Fund/Department Number 217 Month December Date Updated 112112014 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 200 18 232 287 (32) 116% Bond Proceeds - - - - - 0% Donations 16,811 11,269 20,576 5,542 67% Other Income - - - - 0% Transfers In - - - - - 0% Total Revenue 17,011 18 11,501 20,862 5,510 68% Expenditures Personnel - - - - - 0% Supplies 3,441 4,259 - 3,441 0% Services 7,311 - 1,310 6,001 18% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10.752 - 4.259 1,310 1 9.442 12% Balance Full Time Part-Time /Seasonal/Temporary Total 734 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: 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. cxpiain aigmncam openaing on �,apnai rrojecrs aeiow: None Form 3 40 Form 3 41 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Curfew Violations Month December Fund/Department Number 218 Date Updated 112112014 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 3 625 418 375 63% Interest Earnings 25 3 38 52 (13) 152% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,025 6 663 470 362 69% 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 6 663 470 (638) Cash Balance 1 11,547 10,885 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to collect curfew and prostitution fines. Expenditures are used for Police enforcement and training. Explain Significant Spending on Capital Projects Below: Form 3 41 Form 3 42 2013 City of South Bend Monthly Financial Report Fund/Department Name Law Enforcement Continuin Education Month December Fund/Department Number 220 Date Updated 112112014 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 11,476 171,896 183,582 8,104 95% Interest Earnings 3,000 234 3,491 5,194 (491) 116% Bond Proceeds - - - - - 0% Donations 2,000 - 2,725 2,516 (725) 136% Other Income 54,000 (12) 9,453 14,098 44,547 18% Transfers In - - - - - 0% Total Revenue 347,000 11,698 194,529 279,858 152,471 56% Expenditures Personnel - - - - - - 0% Supplies 148,512 - 131,788 22,921 10,855 5,869 96% Services 119,500 10,104 45,601 59,102 - 73,899 38% Debt Service - - - - - - 0% Capital 210,119 (12,800) 123,119 151,868 13,947 73,053 65% Transfers Out - - - - - 0% Total Expenditures 478,131 (2,696) 300,508 233,891 24,802 152,821 68% Net (131,131) 14,394 (105,979) 45,967 (24,802) (350) Cash Balance 1 981,225 1,087,207 Staffing Full Time - - Part -Time /Seasonal/Temporary 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. Form 3 42 Form 3 43 2013 City of South Bend Monthly Financial Report Fund/Department Name Loss Recovery Month December Fund/Department Number 227 Date Updated 113012014 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 1,926 18,685 21,894 6,315 75% Bond Proceeds - - - - - 0% Donations 22,100 22,100 - 100% Other Income 3,804,857 3,804,857 (0) 100% Transfers In - - - - 0% Total Revenue 3,851,957 1,926 3,845,643 21,894 6,314 100% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 1,124,033 11,939 251,171 12,520 815,805 57,057 95% Debt Service - - - - - - 0% Capital 152,152 161,468 150,000 2,152 99% Transfers Out - - - - - - 0% Total Expenditures 1,276,185 11,939 251,171 173,988 965,805 59,209 95% Net 2,575,772 (10,013) 3,594,472 (152,094) (965,805) (52,895) Cash Balance 1 7,936,033 4,341,561 Staffing Full Time - - Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. End of year encumbrances include $581,000 for trucking of polluted organic waste from Organic Resources and $208,000 for material for water conditioning at WW North Explain Significant Spending on Capital Projects Below: The $150,000 encumbrance is for the installation of a pump for West Calvert Street at the ethanol plant. Form 3 43 2013 City of South Bend Monthly Financial Report Fund/Department Name Public Safety LOIT Month December Fund/Department Number 249 Date Updated 112312014 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 5,892,386 6,605,601 0 100% Other Taxes - - - - - 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,000 292 6,954 8,296 1,046 87% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In - 103,272 683,303 175,436 683,303 0% Total Revenue 5,900,386 594,596 6,582,642 6,789,332 (682,256) 112% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital - - - - 0% Transfers Out 7,101,757 135,351 7,540,389 5,476,534 438,632 106% Total Expenditures 7,101,757 135,351 7,540,389 5,476,534 (438,632) 106% Net (1,201,371) 459,245 (957,746) 1,312,798 (243,625) Cash Balance 1 2,032,194 2,989,940 Staffing Full Time - - Part-Time /Seasonal/Temporary 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. The fourth quarter reconciliation was prepared January 13, 2014. 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. Form 3 44 2013 City of South Bend Monthly Financial Report Fund/Department Name Local Roads & Streets Fund/Department Number 251 Month December Date Updated 113012014 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 91,557 1,001,871 1,022,508 50,772 95% Charges for Services - - - - - 0% Interest Earnings 8,500 442 6,247 7,306 2,253 73% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 825 (825) 0% Transfers In - - - - - 0% Total Revenue 1,061,143 91,999 1,008,943 1,029,814 52,200 95% Expenditures Personnel - - - - - - 0% Supplies 400,000 397,338 - 2,663 - 100% Services 77,500 7,500 115,800 - 70,000 10% Debt Service - - - - - 0% Capital 758,424 377,028 425,721 39,357 342,039 55% Transfers Out - - - - - 0% Total Expenditures 1,235.924 - 781.866 541.521 42,019 412,039 67% Balance Full Time Part -Time /Seasonal/Temporary Total 1,941.375 1 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesivanances neiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 45 Form 3 46 2013 City of South Bend Monthly Financial Report Fund/Department Name Excess Welfare Distribution Month December Fund/Department Number 252 Date Updated 112112014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0 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 1,150 1,146 Staffing Full Time - Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Last year, portable radios were purchased for the Police Department. For 2013, there is no capital budgeted. Form 3 46 Form 3 47 2013 City of South Bend Monthly Financial Report Fund/Department Name Human Rights Federal Grant Month December Fund/Department Number 258 Date Updated 112112014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 199,000 2,500 146,650 163,260 52,350 74% Charges for Services - - - - - 0% Interest Earnings 2,100 119 1,593 2,279 507 76% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 36,150 29,905 19,409 6,245 83% Transfers In - - - - - 0% Total Revenue 237,250 2,619 178,148 184,949 59,102 79% Expenditures Personnel 107,714 8,142 105,880 99,219 1,834 98% Supplies 4,668 2,078 3,801 2,287 867 81% Services 152,426 15,377 87,857 65,313 64,569 58% Debt Service - - - - - 0% Capital 1,500 (304) 1,729 1,500 0% Transfers Out - - - - - 0% Total Expenditures 266,308 25,293 197,537 168,549 68,771 74% Net (29,058) (22,673) (19,389) 16,400 (9,669) Cash Balance 1 466,775 486,164 Staffing Full Time 2.00 2.00 2.00 Part -Time /Seasonal/Temporary - - - Total 2.00 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. Revenue higher this year due to timing of receipts. This same time last year, the Human Rights received grant money in the amount of $20,000 to continue to promote awareness of fair housing and fair employment. Expenditures are higher this year with the addition of the new grant money. Explain Significant Spending on Capital Projects Below: A drop down projector and large screen TV has been budgete in capital for the conference room in the new Human Rights building. Form 3 47 Form 3 48 2013 City of South Bend Monthly Financial Report Fund/Department Name Eastrace Waterway Month December Fund/Department Number 271 Date Updated 111512014 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 2 46 96 54 46% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 100 2 46 96 54 46% Expenditures Personnel - - - - - - 0% Supplies 346 8,009 346 (0) 100% Services - - - - 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures 346 - 8,009 346 (0)11 100% Net (246) 2 46 (7,914) (346)1 55 Cash Balance 1 14,372 14,323 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 48 2013 City of South Bend Monthly Financial Report Fund/Department Name Morris PAC / Palais Royale Marketing Fund/Department Number 273 Month December Date Updated 1/912014 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 8,000 422 7,018 4,917 982 88% Interest Earnings 100 7 95 122 5 95% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 8,100 429 7,113 5,039 987 88% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 10,149 7,891 2,258 78% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 10,149 7,891 2,258 78% Nar r2 naor ago 17771 s nsa 11 9791 Balance Full Time Part-Time /Seasonal/Temporary Total 27.985 28.763 ain oignmcanr mevenue, txpenanure ana orarrmg unangesivanances rseiow: Morris Performance Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from itation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to pt 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 purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this unt at the end of the fiscal year shall not revert to the general fund. cxpiain aigmncam openaing on �.apnai rrotecrs aeiow: No Capital spending in this fund Form 3 49 Form 3 50 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Block Grants Month December Fund/Department Number 280 Date Updated 113012014 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 185,000 185,000 0% Charges for Services - - - - - 0% Interest Earnings 300 1 13 459 287 4% Bond Proceeds - - - - - 0% Donations - 0% Other Income 222 0% Transfers In - - - - 0% Total Revenue 185,300 1 13 681 185,287 0% Expenditures Personnel - - - - - 0% Supplies 45,000 45,000 0% Services 40,000 40,000 0% Debt Service - - - 0% Capital 100,000 124,539 100,000 0% Transfers Out - - - 0% Total Expenditures 185,000 - 124,539 185,000 0% Net 300 1 13 (123,858) 287 Cash Balance 1 3,817 3,804 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 50 Form 3 51 2013 City of South Bend Monthly Financial Report Fund/Department Name Economic Develop. Commission - Revenue Bonds Month December Fund/Department Number 281 Date Updated 112012014 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 7 93 133 7 93% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 100 7 93 133 7 95% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 27,132 27,132 0% Total Expenditures 27,132 - - 27,132 0% Net (27,032) 7 93 133 (27,125) Cash Balance 1 27,128 27,035 Staffing Full Time - Part -Time /Seasonal/Temporary Total - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund to be used only for the expenses of EDC revenue bonds. Fund to be closed during 2013. Explain Significant Spending on Capital Projects Below: Form 3 51 Form 3 52 2013 City of South Bend Monthly Financial Report Fund/Department Name HAZMAT Month December Fund/Department Number 289 Date Updated 1/30/2013 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 3,000 - 16,722 - (13,722) 557% Interest Earnings - 4 40 13 (40) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,000 4 16,762 13 (13,762) 559% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service - - 0% Capital 3,500 3,237 263 92% Transfers Out - - - 0% Total Expenditures 3,500 - 3,237 - 263 92% Net (500) 4 13,525 13 (14,025) Cash Balance 1 16,207 2,682 Staffing Full Time - Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Charges for Service for HAZ -MAT responses. By ordinance the South Bend Fire Department charges business for Hazardous Materials Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department. Explain Significant Spending on Capital Projects Below: No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the minimal fees collected in this fund are used to replace equipment and gear used in responses. Form 3 52 Form 3 53 2013 City of South Bend Monthly Financial Report Fund/Department Name Indiana River Rescue Month December Fund/Department Number 291 Date Updated 113012014 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 31,300 65,700 65,000 (34,400) 210% Interest Earnings 200 24 368 407 (168) 184% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 31,500 24 66,068 65,407 (34,568) 210% Expenditures Personnel 2,000 - 1,507 - 493 75% Supplies 37,166 704 36,819 8,096 347 99% Services 25,500 443 23,984 7,589 1,516 94% Debt Service - - - - - 0% Capital 27,460 27,460 2,049 100% Transfers Out - - - - 0% Total Expenditures 92,126 1,147 89,770 17,734 2,356 97% Net (60,626) (1,123) (23,702) 47,673 (36,924) Cash Balance 1 95,718 119,423 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Explain Significant Spending on Capital Projects Below: Purchased a new tow vehicle for Indiana River Rescue School Trailer at a cost of $27,460. Fund also maintains and replaces boats, motors and equipment as needed. Form 3 53 Form 3 54 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Grants Month December Fund/Department Number 292 Date Updated 112112014 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 110,000 124,306 162,837 111,796 (52,837) 148% Charges for Services - - - - 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 110,000 124,306 162,837 111,796 (52,837) 148% Expenditures Personnel - - - - - 0% Supplies 36,950 36,911 39 100% Services 10,000 - 10,000 0% Debt Service - - - - 0% Capital 63,050 19,543 14,796 43,507 31% Transfers Out - - - - 0% Total Expenditures 110,000 - 56,454 14,796 53,546 51% Net - 124,306 106,383 97,000 (106,383) Cash Balance 1 204,509 98,125 Staffing Full Time - - Part -Time /Seasonal/Temporary - Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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 year -end Budget Transfer was etnered in Dec 2013. Explain Significant Spending on Capital Projects Below: Form 3 54 Form 3 55 2013 City of South Bend Monthly Financial Report Fund/Department Name Regional Police Academy Month December Fund/Department Number 294 Date Updated 112112014 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 26,250 - 20,745 12,170 5,505 79% Interest Earnings - 17 268 399 (268) 0% Bond Proceeds - - - - 0% Donations - - - 0% Other Income 2,250 1,253 2,250 0% Transfers In - - - - - 0% Total Revenue 28,500 17 21,013 13,822 7,487 74% Expenditures Personnel - - - - - 0% Supplies 1,500 - 169 156 1,331 11% Services 27,000 532 26,575 16,213 425 98% Debt Service - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 28,500 532 26,744 16,369 1,756 94% Net - (515) (5,731) (2,547) 5,731 Cash Balance 1 68,085 73,815 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 55 Form 3 56 2013 City of South Bend Monthly Financial Report Fund/Department Name COPS MORE Grant Month December Fund/Department Number 295 Date Updated 113012014 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 25 364 492 (14) 104% Bond Proceeds - - - - - 0% Donations 3,250 - 250 2,640 3,000 8% Other Income 38,000 12,730 22,454 22,558 15,546 59% Transfers In - - - - - 0% Total Revenue 41,600 12,755 23,068 40,690 18,532 55% Expenditures Personnel - - - - - 0% Supplies 13,480 187 5,635 6,520 7,845 42% Services 17,925 1,220 11,379 12,778 6,546 63% Debt Service - - - - - 0% Capital 10,575 20,000 10,575 0% Transfers Out - - - - - 0% Total Expenditures 41,980 1,407 17,014 39,297 24,966 41% Net (380) 11,348 6,054 1,393 (6,434) Cash Balance 1 113,343 107,289 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 56 Form 3 57 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Federal Drug Enforcement Month December Fund/Department Number 299 Date Updated 112112014 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 13,236 160,829 63,434 (60,829) 161% Charges for Services - - - - - 0% Interest Earnings 1,000 83 947 941 53 95% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 1,000 32,793 20,197 (31,793) 3279% Transfers In - - - - 0% Total Revenue 102,000 13,320 194,569 84,572 (92,569) 191% Expenditures Personnel - - - - - - 0% Supplies 60,867 4,454 51,637 12,421 1,499 7,731 87% Services 45,000 - 10,455 24,481 - 34,545 23% Debt Service - - - - - 0% Capital 82,706 15,600 82,658 23,589 48 100% Transfers Out - - - - - - 0% Total Expenditures 188,573 20,054 144,750 60,491 1,499 42,324 78% Net (86,573) (6,734) 49,819 24,081 (1,499) (134,893) Cash Balance 1 385,160 335,341 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to receive the Police Department share of money acquired in drug enforcement activity. The increase in Grant Revenue of $147,593 compared to $66,890 in 2012 is the result of increased processing of assets seized during drug enforcement during 2013. The $32,793 of Other Income is primarily due to $23,018 of 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 $82,658 of capital includes $62,706 which is the balance of the $162,706 purchase of the SWAT vechicle. Form 3 57 Form 3 58 2013 City of South Bend Monthly Financial Report Fund/Department Name County Option Income Tax Month December Fund/Department Number 404 Date Updated 112112014 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 7,846,940 8,610,742 100% Other Taxes - - - - 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 80,000 3,588 50,203 69,195 29,797 63% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 848,832 41,014 611,914 764,028 236,918 72% Transfers In - - - - - 0% Total Revenue 8,775,772 698,513 8,509,058 9,443,965 266,714 97% Expenditures Personnel - - - - - - 0% Supplies 1,476,918 160,774 1,189,293 18,683 40,041 247,585 83% Services 4,509,185 224,554 4,260,543 3,344,349 91,207 157,435 97% Debt Service 2,576,870 529,447 2,543,535 2,226,108 - 33,335 99% Capital 678,562 6,545 260,171 1,782,299 89,015 329,376 51% Transfers Out 676,882 - 676,882 952,968 - - 100% Total Expenditures 9,918,417 921,320 8,930,424 8,324,407 220,263 767,730 92% Net (1,142,645) (222,807) (421,367) 1,119,558 (220,263) (501,016) Cash Balance 1 14,905,635 15,327,002 Staffing Full Time - Part-Time /Seasonal/Temporary 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 December 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 December, there was roughly $1.5 million more spent in 2012. Projects include the Northside Trail and the Greenhouse Conservatory which have since been completed. Form 3 58 2013 City of South Bend Monthly Financial Report Fund/Department Name Economic Development Income Tax Month December Fund/Department Number 408 Date Updated 112312014 Current Current Current Prior - - Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes - - - - - 0% Local Income Taxes 8,177,352 681,446 8,177,352 9,068,785 0 100% Other Taxes - - - - - 0% Grants /Intergovernmental - - - - - 0% Charges for Services 504,660 150,000 504,960 504,660 (300) 100% Interest Earnings 50,000 2,386 33,100 45,531 16,900 66% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 69,665 54,500 (69,665) 0% Transfers In - - - 0% Total Revenue 8,732,012 833,832 8,785,077 9,673,476 (53,065) 101% Expenditures Personnel 0% Supplies 0% Services 2,658,175 221,933 1,596,628 1,330,219 756,971 304,576 89% Debt Service 1,913,214 - 1,913,214 1,900,453 - 0 100% Capital 4,471 - 71,508 4,471 0% Transfers Out 4,417,519 - 4,417,519 4,767,146 - - 100% Total Expenditures 8.993.379 221.933 7.927.361 8.069.325 756,971 1 309,047 1 97% Balance Full Time Part-Time /Seasonal/Temporary Total 128 9.984.411 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances neiow: 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. n aigmncam openaing on uapnai rrotecrs aeiow: I spending in 2012 in the amount of $22,918 was for the CSO Trunk Sewer project before the project was discontinued. Form 3 59 Form 3 60 2013 City of South Bend Monthly Financial Report Fund/Department Name Urban Development Action Grant Month December Fund/Department Number 410 Date Updated 112012014 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 1,408 7 95 917 1,313 7% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 68,709 3,738 6,752 64,971 5% Transfers In - - - - - 0% Total Revenue 70,117 7 3,833 7,669 66,284 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) 7 3,833 (192,782) (201,862) Cash Balance 1 27,587 23,753 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. BDC payments were not received in 2013. No new payments from the BDC are expected until 2015. Explain Significant Spending on Capital Projects Below: Form 3 60 Form 3 61 2013 City of South Bend Monthly Financial Report Fund/Department Name Project Releaf Month December Fund/Department Number 655 Date Updated 112012014 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 429,000 36,260 433,026 428,726 (4,026) 101% Interest Earnings 2,700 223 2,914 4,230 (214) 108% Bond Proceeds - - - 0% Donations - - 0% Other Income 0% Transfers In - - - 0% Total Revenue 431,700 36,482 435,940 432,956 (4,240) 101% Expenditures Personnel 64,378 12,888 41,354 47,416 23,024 64% Supplies 7,432 2,357 6,081 6,688 1,302 49 99% Services 67,756 2,469 37,094 37,931 30,662 55% Debt Service 42,499 23,238 19,261 55% Capital - - - 0% Transfers Out 250,000 250,000 248,616 - 100% Total Expenditures 432,065 17,714 357,767 340,652 1,302 72,996 83% Net (365) 18,768 78,173 92,304 (1,302) (77,236) Cash Balance 1 938,578 859,452 Staffing Full Time - - Part -Time /Seasonal/Temporary 2.16 1.98 1.98 Total 2.16 1.98 1.98 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Program began on October 28, 2013 and will continue (weather permitting) through the end of the first week in December. Explain Significant Spending on Capital Projects Below: Form 3 61 2013 City of South Bend Monthly Financial Report Fund/Department Name Police K -9 Unit Fund/Department Number 705 Month December Date Updated 113012014 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 Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% 11 Charges for Services - - - Interest Earnings 10 0 7 Bond Proceeds - - - Donations 1,990 11 1,992 Other Income - 1 Transfers In - - 356 Total Revenue 2,000 0 8 Expenditures 0% Personnel - - - Supplies - - - Services 2,000 625 625 Debt Service - - - Capital Transfers Out - - - Total Expenditures 2,000 625 625 Net - (625) (617) Cash Balance 1 1,313 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: n aigmncant openuing on t.apnai rro /ects aeiow: E Form 3 62 0% 0% 0% 0% 0% 11 3 66% - - 0% 1,990 0% (1) 0% - - 0% 11 1,992 0% 0% 0% 356 1,375 31% - - 0% 0% 0% 356 1,375 31% AAR) 917 E Form 3 62 2013 City of South Bend Monthly Financial Report Fund/Department Name Football Hall of Fame Debt Service Month December Fund/Department Number 313 Date Updated 112012014 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 1,118,460 574,356 1,268,179 1,133,205 (149,719) 113% Local Income Taxes - - - - - 0% Other Taxes 67,861 33,654 67,316 74,139 545 99% Grants /Intergovernmental 71,468 5,956 71,468 93,040 - 100% Charges for Services - - - - 0% Interest Earnings 0% Bond Proceeds 0% Donations - 0% Other Income 5,900 0% Transfers In - - - - 0% Total Revenue 1,257,789 613,966 1,406,963 1,306,284 (149,174) 112% 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) 613,966 138,963 (24,181) (149,174) Cash Balance 1 716,336 574,439 Staffing Full Time - - Part-Time /Seasonal/Temporary 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 was $716,336 at December 31, 2013. This is a high cash balance for the fund based on historical trends. Explain Significant Spending on Capital Projects Below: None Form 3 63 Form 3 64 2013 City of South Bend Monthly Financial Report Fund/Department Name Emergency Medical Services Capital Im rov. Month December Fund/Department Number 288 Date Updated 113012014 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 - - 155,084 0% Charges for Services 2,796,000 190,969 2,960,668 2,238,751 (164,668) 106% Interest Earnings 20,000 636 16,450 30,051 3,550 82% Bond Proceeds 5,335,538 5,079,387 5,335,537 1 100% Donations - - - - 0% Other Income 16,000 1,178 10,378 19,754 5,622 65% Transfers In - - - - - 0% Total Revenue 8,322,622 5,272,170 8,323,033 2,288,556 (411) 100% Expenditures Personnel - - - - - - 0% Supplies 223,539 14,693 214,277 52,751 9,262 96% Services 1,095,768 58,707 252,341 79,458 18,952 824,475 25% Debt Service 190,596 - 40,667 57,200 - 149,929 0% Capital 9,018,260 1,167,915 6,789,210 1,089,059 1,879,155 349,895 0% Transfers Out 1,000,000 1,000,000 1,000,000 - - 100% Total Expenditures 11,528,163 1,241,315 8,296,495 2,278,468 1,898,107 1,333,561 88% Net (3,205,541) 4,030,855 26,538 10,088 (1,898,107) (1,333,972) Cash Balance 1 5,554,584 5,522,334 Staffing Full Time - - Part -Time /Seasonal/Temporary 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. Form 3 64 2013 City of South Bend Monthly Financial Report Fund/Department Name Professional Sports Development Month December Fund/Department Number 377 Date Updated 112012014 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 - - - 489,152 - 0% Grants /Intergovernmental 600,000 150,633 597,111 721,763 2,889 100% Charges for Services - - - - - 0% Interest Earnings 6,500 167 2,742 5,025 3,758 42% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 81,301 77,851 88,023 3,450 96% Transfers In - - - - - 0% Total Revenue 687,801 150,800 677,704 1,303,963 10,097 99% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 776,671 776,470 776,408 201 100% Capital - - - - 0% Transfers Out 100,000 100,000 589,152 - 100% Total Expenditures 876,671 - 876,470 1,365,560 201 100% Net (188,870) 150,800 (198,766) (61,597) 9,896 Cash Balance 1 842,057 1,040,822 Staffing Full Time - - Part-Time /Seasonal/Temporary 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 December 31, 2013. Explain Significant Spending on Capital Projects Below: A $100,000 transfer is made annually to the Century Center Capital Fund 671. Form 3 65 Form 3 66 2013 City of South Bend Monthly Financial Report Fund/Department Name Coveleski Stadium Capital Month December Fund/Department Number 401 Date Updated 111512014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 500 6 92 327 408 18% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 500 6 92 327 408 18% Expenditures Personnel - - - - - - 0% Supplies 2,002 4,985 2,002 (0) 100% Services 1,538 33,462 1,538 - 100% Debt Service - - - 0% Capital 17,715 0% Transfers Out - - - 0% Total Expenditures 3,540 - 56,162 3,540 (0)11 100% Net (3,040) 6 92 (55,836) (3,540)1 408 Cash Balance 1 26,850 26,758 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Due to recent lease agreements, no capital revenues have been collected for this fund, limiting its budget. Explain Significant Spending on Capital Projects Below: Form 3 66 Form 3 67 2013 City of South Bend Monthly Financial Report Fund/Department Name Zoo Endowment Month December Fund/Department Number 403 Date Updated 111512014 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 12 168 211 32 84% Bond Proceeds - - - - - 0% Donations 2,700 8 8 13,000 2,692 0% Other Income - - - - - 0% Transfers In - - - - - 0% Total Revenue 2,900 20 176 13,211 2,724 6% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - 0% Net 2,900 20 176 13,211 2,724 Cash Balance 1 49,022 48,846 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. Explain Significant Spending on Capital Projects Below: Form 3 67 Form 3 68 2013 City of South Bend Monthly Financial Report Fund/Department Name Park Nonreverting Capital Month December Fund/Department Number 405 Date Updated 111512014 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 20 4,105 3,180 (1,105) 137% Interest Earnings 2,200 78 1,386 1,772 814 63% Bond Proceeds - - - - - 0% Donations - - 0% Other Income - - 13,405 13,043 (13,405) 0% Transfers In 198,300 209,824 209,824 185,747 11,524 106% Total Revenue 203,500 209,922 228,721 203,741 (25,221) 112% Expenditures Personnel - - - - - - 0% Supplies 13,816 3,035 104,634 48,089 23,417 (114,235) 927% Services - - 6,850 14,505 5,000 (11,850) 0% Debt Service - - - - - - 0% Capital 203,500 12,000 36,731 115,793 166,769 18% Transfers Out - - - - - - 0% Total Expenditures 217,316 15,035 148,214 178,386 28,417 40,684 81% Net (13,816) 194,887 80,506 25,355 (28,417) (65,905) Cash Balance 1 572,891 492,385 Staffing Full Time - - Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Explain Significant Spending on Capital Projects Below: This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. Form 3 68 2013 City of South Bend Monthly Financial Report Fund/Department Name Cumulative Capital Develo ment Month December Fund/Department Number 406 Date Updated 112312014 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 530,000 209,778 463,331 517,710 66,669 87% Local Income Taxes - - - - - 0% Other Taxes 34,271 19,922 39,849 38,122 (5,578) 116% Grants /Intergovernmental - - - - 0% Charges for Services - - - - 0% Interest Earnings 4,000 162 2,701 3,808 1,299 68% Bond Proceeds - - - - 0% Donations - - - - - 0% Other Income 46,054 3,838 46,266 43,768 (212) 100% Transfers In - - - - - 0% Total Revenue 614,325 233,700 552,148 603,409 62,177 90% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 504 42 504 636 100% Debt Service 874,716 56,546 601,614 569,869 273,102 69% Capital 36,000 - - 19,364 36,000 0% Transfers Out - - - - - 0% Total Expenditures 911,220 56,588 602,118 589,869 309,102 66% Net (296,895) 177,112 (49,971) 13,539 (246,924) Cash Balance 1 785,799 835,769 Staffing Full Time - - Part -Time /Seasonal/Temporary 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 December but were paid from the General Fund in order to minimize the impact in this fund. Form 3 69 2013 City of South Bend Monthly Financial Report Fund/Department Name Cumulative Capital Im rovement Month December Fund/Department Number 407 Date Updated 113012014 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 258,990 142,349 271,457 268,323 (12,467) 105% Charges for Services - - - - - 0% Interest Earnings 100 8 122 15 (22) 122% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 25,000 25,000 30,900 100% Transfers In - - - - 0% Total Revenue 434,090 142,357 446,579 449,238 (12,489) 103% 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 66,515 142,357 79,004 46,961 (12,489) Cash Balance 1 176,724 97,720 Staffing Full Time - - - Part -Time /Seasonal/Temporary 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 Form 3 70 2013 City of South Bend Monthly Financial Report Fund/Department Name Major Moves Construction Month December Fund/Department Number 412 Date Updated 112812014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 54,000 1,726 26,221 44,715 27,779 49% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 474,662 474,661 670,548 1 100% Transfers In - - - - - 0% Total Revenue 528,662 1,726 500,882 715,263 27,780 95% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 3,395,846 36,360 1,253,680 2,142,922 1,323,730 818,436 76% Transfers Out - - - - - - 0% Total Expenditures 3,395,846 36,360 1,253,680 2,142,922 1,323,730 818,436 76% Net (2,867,184) (34,634) (752,798) (1,427,658) (1,323,730) (790,656) Cash Balance 1 7,143,898 1 7,896,696 Staffing Full Time - Part-Time /Seasonal/Temporary 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 31 December, 2013. Explain Significant Spending on Capital Projects Below: DLZ for Olive /Sample Overpass: $402,697 DLZ for 2 -way streets feasibility: $142,100 + $32,000 encumbered at year -end HRP for Triangle neighborhood: $53,196 INDOT US 31 Utility Relocation $573,335 AECOM for 2 -way streets: $71,500 Year -end encumbrances: Olive Sample overpass (Abonmarche): $96,900 Bartlett St. roundabout study ( AECOM): $24,450 Form 3 71 Form 3 72 2013 City of South Bend Monthly Financial Report Fund/Department Name Morris Performing Arts Center Capital Month December Fund/Department Number 416 Date Updated 1/912014 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 100,000 25,103 100,535 85,904 (535) 101% Interest Earnings 1,500 103 1,412 1,997 88 94% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 101,500 25,206 101,947 87,901 (447) 100% Expenditures Personnel - - - - - 0% Supplies 25,500 13,632 6,274 11,868 53% Services 20,970 11,945 17,867 9,025 57% Debt Service - - - - 0% Capital 26,196 15,828 148,276 10,368 60% Transfers Out - - - - 0% Total Expenditures 72,666 - 41,405 172,417 31,261 57% Net 28,834 25,206 60,542 (84,516) (31,708) Cash Balance 1 456,810 396,268 Staffing Full Time - - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: During 2012, Fund 416 was used to pay for major upgrades throughout the building: replaced all of the windows and doors in the Lobby (main floor) and Rotunda / Mezzanine (second floor), remodeled Restrooms at the Bistro level. Form 3 72 Form 3 73 2013 City of South Bend Monthly Financial Report Fund/Department Name Community Revitalization Enhancement District Month December Fund/Department Number 434 Date Updated 112012014 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 650,000 244,481 244,481 653,185 405,519 38% Grants /Intergovernmental - - - - - 0% Charges for Services - - - - 0% Interest Earnings 1,000 418 1,259 582 42% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 651,000 244,481 244,899 654,444 406,101 38% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 873,949 (415,000) 458,949 878,554 415,000 53% Capital - - - - 0% Transfers Out - - - - 0% Total Expenditures 873,949 (415,000) 458,949 878,554 415,000 53% Net (222,949) 659,481 (214,050) (224,110) (8,899) Cash Balance 1 9,537 223,587 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Variance relates to change in interest cost on amortization schedule. Revenue not expected until October or November. Principal payment made in August. In December a % of the Principal was reclassified to Fund 404 COIT due to a shortfall in revenues in this fund. Explain Significant Spending on Capital Projects Below: Form 3 73 Form 3 74 2013 City of South Bend Monthly Financial Report Fund/Department Name Palais Royale Historic Preservation Month December Fund/Department Number 450 Date Updated 1/912014 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 16,000 1,168 15,346 11,866 654 96% Interest Earnings 125 17 215 247 (90) 172% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 16,125 1,186 15,561 12,113 564 97% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 21,000 20,470 20,470 530 97% Debt Service - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 21,000 20,470 20,470 530 97% Net (4,875) (19,284) (4,909) 12,113 34 Cash Balance 1 53,396 58,304 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais. No capital projects are planned for 2013. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund. Form 3 74 Form 3 75 2013 City of South Bend Monthly Financial Report Fund/Department Name Football Hall of Fame Capital Month December Fund/Department Number 677 Date Updated 112012014 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 4,500 161 2,416 3,906 2,084 54% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 42 42 115,286 100% Transfers In - - - - 0% Total Revenue 4,542 161 2,458 119,192 2,084 54% Expenditures Personnel - - - - - 0% Supplies 15,000 - 3,242 1,416 - 11,758 22% Services 164,322 6,327 59,895 273,142 8,908 95,519 42% Debt Service - - - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 179,322 6,327 63,137 274,558 8,908 107,277 40% Net (174,780) (6,166) (60,679) (155,366) (8,908) (105,193) Cash Balance 1 658,407 719,086 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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 $8,908 encumbrance is for Otis Elevator for maintenance. Explain Significant Spending on Capital Projects Below: No Capital expenditures budgeted for 2013. Form 3 75 Form 3 76 2013 City of South Bend Monthly Financial Report Fund/Department Name Consolidated Building Department Month December Fund/Department Number 600 Date Updated 112212014 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 63,860 951,274 990,148 195,761 83% Interest Earnings 1,000 45 667 380 333 67% Bond Proceeds - - - - - 0% Donations - - 0% Other Income 2,287 19,540 (2,287) 0% Transfers In - - - - - 0% Total Revenue 1,148,035 63,905 954,228 1,010,068 193,807 83% Expenditures Personnel 957,635 66,462 863,990 772,605 7,250 86,395 91% Supplies 40,579 2,658 37,677 24,552 6,750 (3,848) 109% Services 105,031 24,260 89,926 91,554 55 15,050 86% Debt Service 16,707 2,175 14,744 8,699 - 1,963 88% Capital 28,200 - - 15,762 28,200 0% Transfers Out - - - - - - 0% Total Expenditures 1,148,152 95,555 1,006,337 913,172 14,055 127,760 89% Net (117) (31,650) (52,109) 96,896 (14,055)1 66,047 Cash Balance 1 151,741 203,850 Staffing Full Time 15.00 14.00 14.00 Part -Time /Seasonal/Temporary - - - 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 Ipads 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. Form 3 76 2013 City of South Bend Monthly Financial Report Fund/Department Name Parking Garages Fund/Department Number 601 Month December Date Updated 112012014 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 963,975 52,707 841,449 812,139 122,526 87% Interest Earnings 4,600 240 2,985 4,124 1,615 65% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 141,506 7,750 127,164 107,703 14,342 90% Transfers In - - - - - 0% Total Revenue 1,110,081 60,697 971,598 923,966 138,483 88% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 688,645 41,998 601,634 577,740 10,000 77,011 89% Debt Service - - - - - - 0% Capital 441,194 171,406 341,221 405,672 78,630 21,343 95% Transfers Out - - - - - - 0% Total Expenditures 1,129.839 213.404 942,855 983.412 88,630 98,354 91% Balance Full Time Part -Time /Seasonal/Temporary Total 188 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: 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. r-xpiain aigmncam openaing on �,apnai rrojecrs aeiow: Lighting project underway. Form 3 77 2013 City of South Bend Monthly Financial Report Fund/Department Name Solid Waste O erations Fund/Department Number 610 Month December Date Updated 112312014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 4,815,830 397,666 4,800,453 4,805,803 15,377 100% Interest Earnings 6,000 188 2,996 5,359 3,004 50% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 435,871 75,632 604,496 276,188 (168,625) 139% Transfers In - - - 0% Total Revenue 5,257,701 473,486 5,407,945 5,087,350 (150,244) 103% Expenditures Personnel 1,676,801 129,984 1,665,175 1,544,527 - 11,626 99% Supplies 478,409 44,892 411,584 265,630 61,623 5,202 99% Services 3,003,057 249,607 2,897,069 3,017,084 141 105,848 96% Debt Service - - - - - - 0% Capital - - - 0% Transfers Out 784,061 - 830,239 259,200 - 46,178 106% Total Expenditures 5,942.328 424.483 5.804.066 5.086.440 61,764 76,498 99% Balance Full Time 28.10 27.10 27.10 Part -Time /Seasonal/Temporary 7.00 7.00 7.00 Total 35.10 34.10 34.10 1.1 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 78 Form 3 79 2013 City of South Bend Monthly Financial Report Fund/Department Name Solid Waste Capital Month December Fund/Department Number 611 Date Updated 1/812014 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 44 469 279 (269) 234% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 784,061 - 830,239 259,200 46,178 106% Total Revenue 784,261 44 830,707 259,479 (46,446) 1% 06 Expenditures Personnel - - - - 0% Supplies 0% Services - - - - 0% Debt Service 650,061 45,454 649,404 271,785 - 657 100% Capital 230,000 6,001 62,972 3,406 160,068 6,960 97% Transfers Out - - - - - - 0% Total Expenditures 880,061 51,455 712,375 275,191 160,068 7,618 11 99% Net (95,800) (51,410) 118,332 (15,712) (160,068) (54,064) Cash Balance 1 118,441 109 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 79 Form 3 80 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Operations Month December Fund/Department Number 620 Date Updated 1.9.14 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 15,113,748 1,071,521 14,981,858 15,309,552 131,890 99% Interest Earnings 9,000 759 6,453 10,309 2,547 72% Bond Proceeds - - 0% Donations - - 0% Other Income 150,525 4,925 107,421 202,642 43,104 71% Transfers In 16,500 1,187 13,891 76,306 2,609 84% Total Revenue 15,289,773 1,078,392 15,109,623 15,598,810 180,150 99% Expenditures Personnel 4,389,851 315,376 4,107,455 4,064,045 78 282,318 94% Supplies 1,170,134 133,896 965,196 735,227 51,176 153,762 87% Services 5,022,006 351,216 4,194,441 3,462,759 106,879 720,686 86% Debt Service 55,732 4,305 54,236 56,828 - 1,496 97% Capital - - 0% Transfers Out 4,158,224 371,647 4,052,958 7,238,944 - 105,266 97% Total Expenditures 14,795,947 1,176,440 13,374,286 15,557,804 158,133 1,263,529 91% Net 493,826 (98,048) 1,735,338 41,006 (158,133) (1,083,379) Cash Balance 1 3,509,756 1 1,763,223 Staffing Full Time 72.05 66.05 66.05 Part -Time /Seasonal/Temporary 3.00 3.50 3.50 Total 75.05 69.55 69.55 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 2013 annual services revenue is down 2.1 % compared to 2012. Prior year metered sales including irrigation was abnornal and was a result of the drought weather conditions. The 12% incline in current year expenditures (excluding transfers out) is mostly attributed to supplies and services needed for the meter exchange program, an increase in consumed construction materials, a leak survey, and for general maintenance service work on equipment. The 2012 transfers out activity includes $2,300,000 of surplus operating cash that was transferred to the capital fund 622. Explain Significant Spending on Capital Projects Below: Form 3 80 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Capital Fund/Department Number 622 Month December Date Updated 1.9.14 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 14,000 854 13,709 6,523 291 98% Bond Proceeds - 638,359 - 0% Donations 0% Other Income 0% Transfers In - 3,146,599 - 0% Total Revenue 14,000 854 13,709 3,791,481 291 98% Expenditures Personnel - - 0% Supplies - - 0% Services 26,050 - 22,450 38,950 3,600 100% Debt Service - 0% Capital 1,190,742 890 604,851 1,010,176 21,158 564,733 53% Transfers Out - - 0% Total Expenditures 1,216,792 890 627,301 1,049,126 24,758 564,733 54% Net (1,202,792) (36) (613,592) 2,742,355 (24,758) (564,442) Cash Balance 1 3,531,725 4,145,317 Staffing Full Time - - Part-Time /Seasonal/Temporary Total r-xpiain oignmcanr reevenue, txpenanure ana orarrmg unangesivanances neiow: 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. n aigmncam openaing on �,apnai rrotecrs aeiow: I Projects: Motor Vehicles- $125,830 Ewing Main Ext. Project- $247,446 1 Projects: Ireland Rd Tank Painting - $175,640 North Station Low Slope Roof - $53,231 Non- Form 3 81 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Bond Ca ital Fund/Department Number 623 Month December Date Updated 1.9.14 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 18,000 638 16,550 11,241 1,450 92% Bond Proceeds - 8,423,633 - 0% Donations 0% Other Income 20,750 0% Transfers In - 0% Total Revenue 18,000 638 16,550 8,455,624 1,450 92% Expenditures Personnel - - 0% Supplies 2,318,963 510,460 2,262,254 56,671 38 100% Services 189,685 17,470 115,609 424,359 74,076 - 100% Debt Service - - 0% Capital 3,057,555 895,286 2,628,893 1,797,957 427,514 1,148 100% Transfers Out - 577,286 - 0% Total Expenditures 5,566.203 1,423.216 5.006.757 2.799.602 558,260 1 1,186 100% Balance Full Time Part -Time /Seasonal/Temporary Total 81 rxpiain oignmcanr mevenue, r-xpenanure ana orarrmg unangesivanances rseiow: Prior year revenue reflects issuance of the Water Works Revenue Bonds of 2012 and the refunding of the 2002 Revenue Bonds. Pay out cost related to new debt service including refunding totaled $424,359. Approved use of 2012 A 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 for the year totaled $1,523,327 n aigmncam openaing on uapnai rrotecrs aeiow: I spending by project: PinhookWTP Project- $2,198,608 Vactor Truck- $361,047 Other $69,238 Form 3 82 Form 3 83 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Customer De osit Month December Fund/Department Number 624 Date Updated 1.9.14 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 6,100 350 4,861 6,864 1,239 80% Bond Proceeds - - 0% Donations - - - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 6,100 350 4,861 6,864 1,239 80% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 4,000 350 4,901 6,864 901 123% Total Expenditures 4,000 350 4,901 6,864 (901) 123% Net 2,100 - (40) - 2,140 Cash -Balance 1,452,815 1,408,694 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant changes in the customer meter deposit fund. Explain Significant Spending on Capital Projects Below: N/A Form 3 83 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Sinking Fund/Department Number 625 Month December Date Updated 1.9.14 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 5,000 347 2,064 3,961 2,936 41% Bond Proceeds - - 0% Donations 0% Other Income 0% Transfers In 2,103,381 172,205 2,053,940 1,642,782 49,441 98% Total Revenue 2,108,381 172,552 2,056,004 1,646,743 52,377 98% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services - 0% Debt Service 2,103,381 1,643,239 2,053,240 1,647,540 50,141 98% Capital - - 0% Transfers Out 5,000 347 2,064 3,961 2,936 41% Total Expenditures 2,108,381 1,643,587 2,055,303 1,651,501 53,078 97% Net (1,471,034) 700 (4,758) (700) Cash Balance 1 5,337 4,637 Staffing Full Time - Part -Time /Seasonal/Temporary Total r-xpiain oigmricanr reevenue, txpenanure ana ararrmg unangesivanances neiow: 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 2012 contributed to the elevation in debt service expenditures. r-xpiain aigmncam openamg on uapnai rrojecrs aeiow: N/A Form 3 84 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Bond Reserve Fund/Department Number 626 Month December Date Updated 1.9.14 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 5,700 366 4,767 3,221 933 84% Bond Proceeds - - 0% Donations - 0% Other Income 0% Transfers In 307,809 17,462 249,221 882,064 58,588 81% Total Revenue 313,509 17,828 253,988 885,285 59,521 81% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - 0% Net 313,509 17,828 253,988 885,285 59,521 Cash Balance 1 1,565,676 1,311,688 Staffing Full Time - - Part -Time /Seasonal/Temporary Total r-xpiain oigmricanr reevenue, txpenanure ana ararrmg unangesivanances neiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 85 Form 3 86 2013 City of South Bend Monthly Financial Report Fund/Department Name Water Works Reserve O erations & Maintenance Month December Fund/Department Number 629 Date Updated 1.9.14 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 7,500 490 6,927 9,729 573 92% Bond Proceeds - - 0% Donations 0% Other Income 0% Transfers In 45,301 - 45,301 121,426 - 100% Total Revenue 52,801 490 52,228 131,155 573 95% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 7,500 490 6,927 9,729 573 92% Total Expenditures 7,500 490 6,927 9,729 573 92% Net 45,301 - 45,301 121,426 Cash Balance 1 2,031,532 1,986,231 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Transfer in revenue is for the purpose of satisfying and complying with the city's 16.7% O& M Cash Reserve Requirement. Explain Significant Spending on Capital Projects Below: Form 3 86 Form 3 87 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Repair Insurance Month December Fund/Department Number 640 Date Updated 112012014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 548,000 46,502 548,665 544,920 (665) 100% Interest Earnings 1,200 321 4,204 5,003 (3,004) 350% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 549,200 46,823 552,869 549,923 (3,669) 101% Expenditures Personnel 117,515 9,248 112,255 68,887 5,260 96% Supplies 17,171 587 15,876 21,289 42 1,254 93% Services 392,683 11,041 194,458 205,381 2,400 195,825 50% Debt Service 28,475 28,436 14,218 39 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 555,844 20,876 351,024 309,775 2,442 202,379 64% Net (6,644) 25,947 201,845 240,148 (2,442) (206,047) Cash Balance 1 1,363,696 1,160,017 Staffing Full Time 1.30 1.30 1.30 Part -Time /Seasonal/Temporary - - - Total 1.30 1.30 1.30 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Increase in year to date actual versus ytd 2012 is due to the approval of stand -by pay for sewer personnel who are on 24 hour rotating on -call status for after -hours sewer calls. Explain Significant Spending on Capital Projects Below: Form 3 87 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Works Operations Fund/Department Number 641 Month December Date Updated 111312014 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 2,586,418 31,675,219 30,906,614 1,358,328 96% Interest Earnings 12,000 1,603 16,604 16,545 (4,604) 138% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 68,000 8,527 77,462 74,513 (9,462) 114% Transfers In 18,000 793 15,258 99,281 2,742 85% Total Revenue 33,131,547 2,597,342 31,784,543 31,096,953 1,347,004 96% Expenditures Personnel 6,751,188 515,959 6,272,283 5,482,489 478,905 93% Supplies 2,365,074 207,089 1,770,501 1,605,391 362,677 231,896 90% Services 12,927,718 1,100,330 10,843,192 10,037,485 1,337,015 747,511 94% Debt Service 316,071 274,506 114,793 41,565 87% Capital - - - - - 0% Transfers Out 13,377,561 774,919 9,667,884 11,900,317 3,709,677 72% Total Expenditures 35,737.612 2,598.298 28.828.365 29.140.475 1.699,692 5,209,555 85% Balance 7 Full Time 96.80 92.80 94.80 Part -Time /Seasonal/Temporary 13.28 5.58 6.58 Total 110.08 98.38 101.38 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesivanances rseiow: This fund ended the year in very good shape. Although revenues did not reach expected levels due to the loss of New Energy, expenses were also well under budget for the year. Cash that has accumulated will be transferred as needed to Fund 642 for ongoing Capital projects. n aigmncam openaing on uapnai rrojecrs aeiow: I spending for Sewage Works is in Fund 642. Form 3 88 Form 3 89 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Works Ca ital Month December Fund/Department Number 642 Date Updated 1/812014 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 1,185 26,316 46,026 33,684 44% 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 1,185 194,410 4,496,026 4,365,590 4% Expenditures Personnel - - - - - 0% Supplies - - - 0% Services 335,200 28,871 201,936 133,264 100% Debt Service - - - - - 0% Capital 10,745,499 567,089 4,811,017 5,406,211 5,607,098 327,384 97% Transfers Out - - - - - - 0% Total Expenditures 11,080,699 595,959 5,012,953 5,406,211 5,740,362 327,384 97% Net (6,520,699) (594,774) (4,818,543) (910,184) (5,740,362)1 4,038,206 Cash Balance 1 4,044,566 8,863,109 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: None of the $4.5 million generated for pay -as- you -go funding of capital projects was transferred in 2013 as it was not immediately required to process pay applications. However, the funds are available and will be moved in January 2014 to adequately fund existing purchase orders and 2014 approved Capital spending. Explain Significant Spending on Capital Projects Below: Year to date: Michigan St. Lift Station replacement $403,229, Automation of DO Controls at WWTP $749,774, Engineering work on upcoming projects $201,936, Completion of Triangle Neighborhood infrastructure $41,374, Primary Clarifier Rehab $1,391,023, Manhole rehab $1,316,752, and sewer lining $699,995. Form 3 89 Form 3 90 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Works Reserve Operations & Maint. Month December Fund/Department Number 643 Date Updated 1/212014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 18,000 793 11,036 15,457 6,964 61% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 109,098 - 200,296 - 91,198 184% Total Revenue 127,098 793 211,332 15,457 (84,234) 166% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital - - - - 0% Transfers Out 18,000 793 11,036 74,960 6,964 61% Total Expenditures 18,000 793 11,036 74,960 6,964 61% Net 109,098 - 200,296 (59,503) (911198) Cash Balance 1 3,292,600 3,092,304 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The large amount transferred in from Fund 641 was to bring this reserve account balance equal to two months budgeted O &M expense. Explain Significant Spending on Capital Projects Below: Form 3 90 Form 3 91 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2004/2006 Month December Fund/Department Number 645 Date Updated 1/212014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue - 0% Expenditures Personnel 0% Supplies 0% Services 13 12 1 96% Debt Service - - - 0% Capital 0% Transfers Out 0% Total Expenditures 13 - 12 1 96% Net (13) - (12) (1) Cash Balance I - 12 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: All funds in this bond have been spent. Explain Significant Spending on Capital Projects Below: Form 3 91 Form 3 92 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2007 Month December Fund/Department Number 647 Date Updated 1/212014 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 42 202 (42) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1 42 202 (42) 0% Expenditures Personnel - - - - 0% Supplies - - - - - - 0% Services 19,080 4,263 17,942 9,590 1,138 0 100% Debt Service - - - - - - 0% Capital 38,271 0% Transfers Out - - - - 0% Total Expenditures 19,080 4,263 17,942 47,861 1,138 0 100% Net (19,080) (4,262) (17,900) (47,659) (1,138) (42) Cash Balance 1 1,141 19,041 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Bond is almost fully spent. The small encumbrance that remains is expected to be liquidated early in 2014. Explain Significant Spending on Capital Projects Below: Form 3 92 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Sinking Fund/Department Number 649 Month December Date Updated 1/212014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 8,500 1,390 10,232 14,736 (1,732) 120% Bond Proceeds - - - - 0% Donations 0% Other Income - - - - 0% Transfers In 8,226,256 774,919 9,453,493 8,354,292 1,227,237 115% Total Revenue 8,234,756 776,309 9,463,724 8,369,028 (1,228,968) 115% Expenditures Personnel - - - - 0% Supplies 0% Services - - - - 0% Debt Service 9,804,044 1,237,365 9,516,963 8,225,040 287,081 97% Capital - - - - - 0% Transfers Out - - - - - 0% Total Expenditures 9,804,044 1,237,365 9,516,963 8,225,040 287,081 97% Naf 11 SRQ 9RR1 tAR1 0581 153 93Q1 1d3 QRR _ /1 51R ndQ1 Balance Full Time Part -Time /Seasonal/Temporary Total r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesnranances rseiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 93 Form 3 94 2013 City of South Bend Monthly Financial Report Fund/Department Name Clay Sewage Month December Fund/Department Number 650 Date Updated 1/212014 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 3 (2) 0% Bond Proceeds - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue - 2 3 (2) 0% Expenditures Personnel - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 699 698 1 100% Total Expenditures 699 - 698 - 1 100% Net (699) - (696) 3 (3) Cash Balance - 696 Staffing Full Time - Part -Time /Seasonal/Temporary Total - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund has been dormant for a number of years. Cash balance was transferred to Fund 641 to fully close this fund. Explain Significant Spending on Capital Projects Below: Form 3 94 Form 3 95 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Bond 2007B Month December Fund/Department Number 651 Date Updated 1/212014 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 69 575 (69) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1 69 575 (69) 0% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 4,584 4,584 35,260 0 100% Debt Service - - - - - 0% Capital 35,041 3,639 35,041 153,863 0 100% Transfers Out - - - - - 0% Total Expenditures 39,625 3,639 39,624 189,122 1 100% Net (39,625) (3,638) (39,555) (188,547) (70) Cash Balance 1 2 39,557 Staffing Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund has been fully spent. Explain Significant Spending on Capital Projects Below: Form 3 95 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewage Debt Service Reserve Fund/Department Number 653 Month December Date Updated 112312014 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 60,000 3 3 30,127 59,997 0% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 1,745,314 - 14,096 1,936,620 1,731,218 1% Total Revenue 1,805,314 3 14,099 1,966,747 1,791,215 1% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 2,434,564 2,434,563 1 100% Capital - - - 0% Transfers Out 3,524 3,524 0 100% Total Expenditures 2,438,088 - 2,438,087 1 100% Naf 1917 77d1 l7 d73 QRQI 1 QRR 7d7 1 7Q1 71 S Balance Full Time Part -Time /Seasonal/Temporary Total 7 7 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesnranances neiow: Debt Reserve, which is now held in a separate bank, is fully funded for existing debt. The debt service pay -out was part of the re- funding of the 2004 Bond and 1998 SRF Loan. n aigmncam openaing on �.apnai rrojecrs aeiow: Form 3 96 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2010 Fund/Department Number 658 Month December Date Updated 1/212014 Current Current Current Prior 0% Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 1 216 4,348 (216) 0% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1 216 4,348 (216) 0% Expenditures Personnel - - - - 0% Supplies - - - - - 0% Services 112,420 1,468 110,204 392,618 2,216 98% Debt Service - - - 12,009 - 0% Capital 1,537,662 0% Transfers Out - 0% Total Expenditures 112,420 1,468 110,204 1,942,288 2,216 98% Naf 1119 Alm 11 AA71 110Q QRRI M Q37 Qd01 _ 19 d391 Balance Full Time Part -Time /Seasonal/Temporary Total 5 11 r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesrvanances neiow: Bond is fully encumbered. Remaining balance is expected to be liquidated in the first quarter of 2014 . n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 97 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2011 Fund/Department Number 659 Month December Date Updated 1/212014 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 1,992 30,970 91,421 29,030 52% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 60,000 1,992 30,970 91,421 29,030 U% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 425,228 5,354 261,589 399,253 5,491 158,148 63% Debt Service - - - - - - 0% Capital 10,271,492 311,874 2,087,392 9,261,454 5,592,995 2,591,105 75% Transfers Out - - - - - - 0% Total Expenditures 10,696.720 317.228 2.348.981 9.660.707 5.598,486 2,749,253 74% Balance Full Time Part -Time /Seasonal/Temporary Total 7.848.499 10.166.510 Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: cxpiain aigmncam openuing on uapnai rro /eccs aeiow: Year to date: East Bank Sewer Separation -Phase 2 $607,869, East Bank Sewer Separation -Phase 3 $532,075, LaSalle School Area Sewer Separation $85,417, East Bank Sewer Separation -Phase 4 $242,453, Southwood Sewer Separation $150,889, CSO 25 /River Stabilization $159,976, and Diamond Ave. Sewer Separation -Phase 3 $228,691, WWTP Digester #2 Upgrade $307,651. Form 3 98 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2012 Fund/Department Number 661 Month December Date Updated 1/212014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 60,000 4,646 65,016 - (5,016) 108% Bond Proceeds - - - 25,196,371 0% Donations - 0% Other Income 0% Transfers In - - - - 0% Total Revenue 60,000 4,646 65,016 25,196,371 (5,016) 108% Expenditures Personnel - - - - 0% Supplies - - 0% Services 104,981 104,981 - 0 100% Debt Service - - - 384,566 - - 0% Capital 19,055,019 548,973 4,907,896 - 868,570 13,278,553 30% Transfers Out - - - 1,564,917 - - 0% Total Expenditures 19.160.000 548.973 5.012.877 1.949.483 868,570 13.278.553 31% Balance Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes /Variances Below: Bond closed in Dec 2012. iin aigmncam openumg on uapnai rro /eccs aeiow: to date: East Bank Sewer Separation -Phase 4 $2,427,424, Diamond Ave. Sewer Separation -Phase 3, $2,322,660, Prairie Avenue Sewer ration $157,605. Form 3 99 Form 3 100 2013 City of South Bend Monthly Financial Report Fund/Department Name Sewer Bond 2013 Month December Fund/Department Number 663 Date Updated 1/212014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 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 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - 0% Net 21,200,000 - 21,200,000 Cash Balance Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The City has decided not to issue a 2013 Sewer bond, so no activity is expected in this fund. Explain Significant Spending on Capital Projects Below: Form 3 100 Form 3 101 2013 City of South Bend Monthly Financial Report Fund/Department Name 2013A Cost of Issuance Fund Month December Fund/Department Number 664 Date Updated 112312014 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 81,280 81,279 1 100% Capital - - - 0% Transfers Out - - 0% Total Expenditures 81,280 - 81,279 1 100% Net 4,461 1 4,466 (5) Cash Balance 4,468 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Year to date revenue shown came from the re- funding of the 2004 Sewer bond and 1998 SRF Loan to pay issuance costs related to the bond re- funding. Explain Significant Spending on Capital Projects Below: Form 3 101 Form 3 102 2013 City of South Bend Monthly Financial Report Fund/Department Name Century Center Month December Fund/Department Number 670 Date Updated 113012014 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 2,306,831 221,203 1,728,939 1,254,754 577,892 75% Interest Earnings 360 - 3,079 228 (2,719) 855% Bond Proceeds - - - 0% Donations - - - - 0% Other Income 145,578 16,713 88,361 90,479 57,217 61% Transfers In - - - - - 0% Total Revenue 3,766,205 237,916 3,133,815 2,658,897 632,390 83% Expenditures Personnel 2,006,397 159,717 1,835,145 1,478,922 171,252 91% Supplies 237,415 33,605 281,676 51,528 (44,261) 119% Services 968,347 99,005 1,017,237 858,316 (48,890) 105% Debt Service 6,300 328 5,564 7,189 737 88% Capital 329,000 - 222,976 - 106,024 68% Transfers Out - - - 1,344,057 - 0% Total Expenditures 3,547,459 292,656 3,362,598 3,740,012 184,861 95% Net 218,746 (54,739) (228,783) (1,081,116) 447,529 Cash Balance 1 887,475 901,198 Staffing Full Time - - Part -Time /Seasonal/Temporary Total 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: Form 3 102 Form 3 103 2013 City of South Bend Monthly Financial Report Fund/Department Name Century Center Capital Month December Fund/Department Number 671 Date Updated 113012014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 100,000 100,000 100,000 100% Charges for Services - - - - 0% Interest Earnings 500 32 315 365 185 63% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 575,000 - 575,000 1,344,057 - 100% Total Revenue 675,500 32 675,315 1,444,422 185 100% Expenditures Personnel - - - - - 0% Supplies 134,397 94,571 114,242 20,155 85% Services 11,000 - 10,965 35 100% Debt Service - - - - - 0% Capital 101,373 67,288 67,288 169,545 34,085 66% Transfers Out - - - - - 0% Total Expenditures 246,770 161,859 192,495 169,545 54,275 78% Net 428,730 (161,827) 482,820 1,274,877 (54,090) Cash Balance 1 1,757,697 1,274,877 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 103 Form 3 104 2013 City of South Bend Monthly Financial Report Fund/Department Name Central Services Month December Fund/Department Number 222 Date Updated 111712014 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 7,891,203 584,291 7,127,623 6,638,878 763,580 90% Interest Earnings 1,500 249 3,421 4,688 (1,921) 228% Bond Proceeds - 0% Donations - 18,750 0% Other Income 30,000 5,605 123,832 45,741 (93,832) 413% Transfers In - - - - - 0% Total Revenue 7,922,703 590,145 7,254,876 6,708,058 667,827 92% Expenditures Personnel 2,813,983 196,915 2,487,010 2,423,693 326,973 88% Supplies 263,030 69,602 232,825 134,872 19,772 10,433 96% Services 4,731,962 377,862 4,510,076 3,956,676 83,545 138,342 97% Debt Service 6,322 6,285 6,724 37 99% Capital 164,132 70,190 171,294 93,942 43% Transfers Out - - 0% Total Expenditures 7,979,429 644,379 7,306,386 6,693,259 103,316 569,727 93% Net (56,726) (54,234) (51,510) 14,799 (103,316)1 98,100 Cash Balance 1 1,465,707 1,090,656 Staffing Full Time 44.00 42.00 42.00 Part -Time /Seasonal/Temporary 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: Form 3 104 Form 3 105 2013 City of South Bend Monthly Financial Report Fund/Department Name Liability Insurance Month December Fund/Department Number 226 Date Updated 112812014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 2,988,576 249,048 2,988,576 2,922,356 - 100% Interest Earnings 26,000 1,360 18,597 23,376 7,403 72% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 18,500 815 2,674 21,795 15,826 14% Transfers In - - - - - 0% Total Revenue 3,033,076 251,223 3,009,847 2,967,527 23,229 95% Expenditures Personnel 179,100 14,028 165,254 159,756 13,846 92% Supplies 24,356 478 14,343 23,543 10,013 59% Services 3,362,771 624,882 2,866,171 1,843,736 496,600 85% Debt Service - - - - - 0% Capital 24,700 23,994 - 706 97% Transfers Out - - - 146,436 - 0% Total Expenditures 3,590,927 639,388 3,069,761 2,173,470 521,166 85% Net (557,851) (388,165) (59,915) 794,057 (497,936) Cash Balance 1 5,185,497 5,245,412 Staffing Full Time 3.00 3.00 3.00 Part -Time /Seasonal/Temporary - - - 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 are100% of the 2013 budget at December 31, 2013 due to the settlement of some large claims. The City Legal Department evaluates claims and determines the proper amounts to be paid out. Revenue is derived from allocations to other City departments and these amounts are posted monthly to the accounts. Explain Significant Spending on Capital Projects Below: 2013 budgeted capital is for computers and a new vehicle. Form 3 105 2013 City of South Bend Monthly Financial Report Fund/Department Name Take Home Vehicle Police Fund/Department Number 278 Month December Date Updated 112312014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 2,000 106 1,435 1,828 565 72% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 127,400 9,560 123,413 126,372 3,987 97% Transfers In - - - - - 0% Total Revenue 129,400 9,666 124,848 128,201 4,552 96% 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% Naf 75 Inn Q RRR Al 1AR 59 35Q 135 AARl Balance Full Time Part -Time /Seasonal/Temporary Total 391 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesivanances neiow: 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 were paid during 2013. r-xpiain aigmncam openaing on �.apnai rrotecrs aeiow: None Form 3 106 2013 City of South Bend Monthly Financial Report Fund/Department Name Self- Funded Employee Benefits Fund/Department Number 711 Month December Date Updated 112812014 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 11,937,800 988,776 11,920,784 10,855,114 17,016 100% Interest Earnings 40,600 1,510 25,351 42,730 15,249 62% Bond Proceeds - - - - - 0% Donations - - - - 0% Other Income 210,500 210,513 177,462 (13) 100% Transfers In - - - - - 0% Total Revenue 12,188,900 990,286 12,156,648 11,075,305 - 32,252 100% Expenditures Personnel - - - - - 0% Supplies 24,444 380 11,865 20,461 12,579 49% Services 582,085 41,951 565,482 232,032 16,603 97% Insurance 13,942,300 1,212,251 13,346,045 12,067,485 596,255 96% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 180,756 - 0% Total Expenditures 14,548,829 1,254,582 13,923,392 12,500,734 - 625,437 96% Net (2,359,929) (264,296) (1,766,744) (1,425,429) - (593,185) Cash Balance 5.661.447 7.428.191 Full Time Part -Time /Seasonal /Tem pora ry Total txpiain aignmcarn Kevenue, txpenanure ana marring unangesivanances rseiow: Medical claims paid so far are 96% of the budgeted amount through 100% of the year. 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. Additional appropriations totaling $1.2 million for medical claims was approved by the Common Council during December, 2013. In addition, our cash balance is now $1.8 million less than it was at this time last year. We will need to closely monitor medical claims in 2014. txpiam aignmcam openamg on uapnai rroleccs eseiow: None Form 3 107 2013 City of South Bend Monthly Financial Report Fund/Department Name Unemployment Compensation Fund/Department Number 713 Month December Date Updated 113012014 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 15,996 252,383 274,939 88,867 74% Interest Earnings 200 60 524 101 (324) 262% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 341,450 16,056 252,907 275,040 88,543 74% Expenditures Personnel 262,963 9,700 61,159 187,378 201,804 23% Supplies - - - - - 0% Services 4,284 357 4,284 5,688 100% Debt Service - - - - 0% Capital 0% Transfers Out - - - - 0% Total Expenditures 267,247 10,057 65,443 193,066 201,804 24% Naf 7d 9n3 S QQQ 1R7 ARA R1 Q7d 111n 9811 Balance Full Time Part -Time /Seasonal/Temporary Total r-xpiain oigmricanr mevenue, txpenanure ana ararrmg unangesnranances rseiow: 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 December 31, 2013, claims paid on behalf of former Parks & Recreation department employees were $31,307, or 11 % 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. r-xpiain aigmncam openaing on �.apnai rrotecrs aeiow: None Form 3 108 Form 3 109 2013 City of South Bend Monthly Financial Report Fund/Department Name Firefighters Pension Month December Fund/Department Number 701 Date Updated 111512014 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 5,233,388 100% Charges for Services - - - 0% Interest Earnings 4,987 426 2,918 4,740 2,069 59% Bond Proceeds - - - - - 0% Donations - 0% Other Income 1,723 0% Transfers In - - - - 0% Total Revenue 5,040,279 426 5,038,210 5,239,850 2,069 100% Expenditures Personnel 5,894,925 463,400 5,446,808 5,607,199 448,117 92% Supplies 200 - - 69 200 0% Services 4,903 79 1,167 1,076 3,736 24% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 204 0% Total Expenditures 5,900,028 463,479 5,447,975 5,608,547 452,053 92% Net (859,749) (463,053) (409,765) (368,697) (449,984) Cash Balance 1 938,100 1,346,415 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid and reported in the previous year. Per an INPERS letter dated June 3, 2013, the state pension relief payments will be $2,517,646.17 each on July 1, 2013 and October 2, 2013. The projected cash balance in this fund is $819,988.57 at December 31, 2013, a projected decrease of $527,875.84 during the year. The pension relief payments do not cover retiree insurance premiums paid by the fund. Explain Significant Spending on Capital Projects Below: No capital expenditures are purchased through this account. Form 3 109 Form 3 110 2013 City of South Bend Monthly Financial Report Fund/Department Name Police Pension Month December Fund/Department Number 702 Date Updated 1/8/2014 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 6,000 648 5,432 6,904 568 91% Bond Proceeds - - - - - 0% Donations - - - 0% Other Income 4,000 5,736 12,898 (1,736) 143% Transfers In - - - - 0% Total Revenue 5,873,697 648 5,874,865 6,751,423 (1,168) 100% Expenditures Personnel 6,922,721 535,678 6,472,310 6,603,709 450,411 93% Supplies 1,100 - 642 812 458 58% Services 5,312 162 1,884 1,085 3,428 35% Debt Service - - - - - 0% Capital - 0% Transfers Out - - - 1,056 0% Total Expenditures 6,929,133 535,840 6,474,836 6,606,662 454,297 93% Net (1,055,436) (535,192) (599,971) 144,761 (455,465) Cash Balance 1 1,708,656 2,310,076 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Police Pension fund receives pension relief distributions from the State of Indiana to reimurse the City for pension costs paid and reported in the previous fiscal year. Per an INPERS letter dated June 3, 2013, the state pension relief payments will be $2,931,848.71 each on July 1, 2013 and October 2, 2013. The projected cash balance in the fund is $1,544,07.43 at December 31, 2013, a decrease of $764,618.46 during the year. The pension relief payments do not cover retiree health insurance premiums paid by the fund. Explain Significant Spending on Capital Projects Below: No capital expenditures are paid from this fund. Form 3 110 Form 3 111 2013 City of South Bend Monthly Financial Report Fund/Department Name City Cemetery Month December Fund/Department Number 730 Date Updated 111512014 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 250 9 138 202 112 55% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 250 9 138 202 112 55% Expenditures Personnel - - - - - 0% Supplies 4,316 - (4,316) 0% Services - 10,595 (10,595) 0% Debt Service - - - 0% Capital 15,000 15,000 0% Transfers Out - - - - 0% Total Expenditures 15,000 - 4,316 10,595 89 99% Net (14,750) 9 (4,178) 202 (10,595) 23 Cash Balance 1 36,934 41,112 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Form 3 111 Form 3 112 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF Revenue - Air ort IMonth I December Fund /Department Number 324 i I Date Updated F 1/2012014 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 6,228,799 13,340,354 11,631,287 (2,140,354) 119% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 84,612 4,731 61,707 80,260 22,905 73% Bond Proceeds - - - - - 0% Donations 65,000 - - 65,000 0% Other Income 2,386,657 - 2,345,072 292,066 41,585 98% Transfers In 281,000 250 279,530 663,991 1,470 99% Total Revenue 14,017,269 6,233,780 16,026,663 12,667,604 (2,009,394 ) 114% Expenditures Personnel - - - 0% Supplies - - - 0% Services 6,467,272 92,296 1,345,228 3,749,283 3,411,053 1,710,991 74% Debt Service 3,476,841 428,256 3,372,027 3,394,398 104,814 97% Capital 15,300,479 179,479 4,510,651 9,096,913 3,550,208 7,239,620 53% Transfers Out - - - - - - 0% Total Expenditures 25,244,592 700,031 9,227,906 16,240,594 6,961,261 9,055,425 64% Net 11,227,323 5,533,749 6,798,757 3,572,990) 6,961,261 11,064,819 Cash Balance 25,020,129 18,429,252 Staffing Full Time - Part-Time /Seasonal/Temporary 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 SIB Animal Shelter reconstruction; Mayflower Trunk Sewer; continued acquisition in Ignition Park South and East; and the beginning expenditures of the Renaissance District. In 2013, the major projects thus far approved are: more acquisition in Ignition Park South and East; Bosch facility holding costs; and major expenditure on the Renaissance District project. Explain Significant Spending on Capital Projects Below: Capital projects thus far this year are: Renaissance District; and Ignition Park South & East acquisitions. Form 3 112 Form 3 113 2013 City of South Bend Monthly Financial Report Fund/Department Name Tax Incremental Financing TIF) - Downtown Month December Fund/Department Number 420 Date Updated 112012014 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 3,650,000 885,317 2,590,808 3,671,478 1,059,192 71% Local Income Taxes - - - - - 0% Other Taxes 398,500 398,500 398,000 100% Grants /Intergovernmental - - - - 0% Charges for Services 36,000 3,148 34,021 43,072 1,979 95% Interest Earnings 59,993 7,526 59,682 45,913 311 99% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 548,761 40,264 375,095 503,613 173,666 68% Transfers In 6,100 418 5,959 833,768 141 98% Total Revenue 4,699,354 936,673 3,464,065 5,495,844 1,235,289 74% Expenditures Personnel - - - - - 0% Supplies - - - - - - 0% Services 639,552 29,643 467,427 786,090 100,323 71,802 89% Debt Service 2,880,922 - 2,880,921 2,235,539 - 1 100% Capital 1,781,628 349,125 4,125,534 61,226 1,371,277 23% Transfers Out - - - - - - 0% Total Expenditures 5,302,102 29,643 3,697,473 7,147,163 161,549 1,443,080 73% Net (602,748) 907,030 (233,408) (1,651,319) (161,549) (207,791) Cash Balance 1 2,604,474 2,843,357 Staffing Full Time - - Part-Time /Seasonal/Temporary 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. Form 3 113 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - West Washington Fund/Department Number 422 Month December Date Updated 112012014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 440,000 228,919 493,608 422,715 (53,608) 112% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 4,000 93 1,435 3,920 2,565 36% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 444,000 229,012 495,043 426,635 (51,043) 111% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 11,796 2,308 6,699 319 9,169 22% Debt Service - - - - - 0% Capital 657,019 331,502 900,050 8,300 317,217 52% Transfers Out - - - - - 0% Total Expenditures 668,815 - 333.810 906.749 8,619 326.386 51% Balance Full Time Part -Time /Seasonal/Temporary Total 612.962 451.729 r-xpiain oignmcanr mevenue, txpenanure ana ararrmg unangesnranances 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 r-xpiain aigmncam apenaing on uapnai rroteccs aeiow: Major projects committed thus far in 2013 are: Completion of Rushton Square and William Streetscape. Form 3 114 Form 3 115 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment Retail & Lei hton Plaza Month December Fund/Department Number 425 Date Updated 112012014 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 810 22 300 383 510 37% Bond Proceeds - - - - - 0% Donations - - - - - 0% Other Income 175,924 13,205 158,989 131,416 16,935 90% Transfers In - - - - - 0% Total Revenue 176,734 13,227 159,289 131,799 17,445 95% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 144,159 19,827 115,308 121,882 28,851 80% Debt Service - - - - - 0% Capital 7,026 6,309 14,000 717 90% Transfers Out - - - - - 0% Total Expenditures 151,185 19,827 121,617 135,882 29,568 80% Net 25,549 (6,600) 37,672 (4,083) (12,123) Cash Balance 1 133,067 95,395 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 115 Form 3 116 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Central Medical Service Area Month December Fund/Department Number 426 Date Updated 112012014 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 1,720,000 608,491 1,221,676 1,606,915 498,324 71% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 12,600 723 12,242 16,841 358 97% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,732,600 609,214 1,233,918 1,623,756 498,682 71% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 304,172 116,014 176,938 186,578 1,580 99% Debt Service - - - - - - 0% Capital 4,466,372 319,503 1,744,593 1,085,442 214,427 2,507,352 44% Transfers Out - - - - - - 0% Total Expenditures 4,770,544 319,503 1,860,607 1,262,380 401,005 2,508,932 47% Net (3,037,944) 289,711 (626,689) 361,376 (401,005) (2,010,250) Cash Balance 1 3,232,412 3,859,101 Staffing Full Time - - Part-Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Projects committed thus far in 2013: Completion of projects started in 2012. Form 3 116 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Northeast Develo ment Fund/Department Number 429 Month December Date Updated 112012014 Current Current Current Prior (21,627) Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 820,000 409,649 841,627 1,351,048 (21,627) 103% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 8,300 627 8,057 5,286 243 97% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 828,300 410,276 849,684 1,356,334 (21,384) 103% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 80,655 60,517 38,788 6,117 14,021 83% Debt Service - - - - - 0% Capital 2,308,340 2,308,340 0% Transfers Out - - 0% Total Expenditures 2.388.995 - 60.517 38.788 6,117 1 2,322.361 3% Balance 3.008.791 Full Time Part-Time /Seasonal/Temporary Total r-xpiain oignmcam rtevenue, txpenanure ana atarrmg unangesrvanances rseiow: 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. n aigmncant openaing on t.apnai rrotects aeiow: Form 3 117 Form 3 118 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Southside Development #1 Month December Fund/Department Number 430 Date Updated 112012014 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 1,022,879 2,404,416 2,466,203 (584,416) 132% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 20,000 815 17,222 19,939 2,778 86% Bond Proceeds - - - - - 0% Donations - 0% Other Income 4,200 0% Transfers In - - - 1,401,397 0% Total Revenue 1,840,000 1,023,694 2,421,638 3,891,739 (581,638) 132% Expenditures Personnel - - - - 0% Supplies - - - - 0% Services 806,455 34,907 553,186 919,883 221,883 31,386 96% Debt Service - - - - - - 0% Capital 5,316,430 559,461 3,823,580 1,327,930 566,073 926,777 83% Transfers Out - - - - - - 0% Total Expenditures 6,122,885 594,368 4,376,766 2,247,813 787,956 958,163 84% Net (4,282,885) 429,326 (1,955,128) 1,643,926 (787,956) (1,539,801) Cash Balance 1 3,439,648 5,394,777 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: TIF projects vary widely from one year to the next so expenditure comparison will not yield reliable trend review. Major projects for 2012 were: Erskine Plaza Ponds; Fellows Street Corridor; Acquisition for Ireland Road project; and continuation of acquisition and engineering for the Main /Lafayette Crossover project. Projects committed thus far in 2013 are: completion of the Fellows Street Corridor project; additional work on the Ireland Street project; and the final acquisition and engineering along with construction of the Main /Lafayette Crossover project. Explain Significant Spending on Capital Projects Below: Projects committed thus far in 2013 are: completion of the Fellows Street Corridor project; additional work on the Ireland Street project; and the final acquisition and engineering along with construction of the Main /Lafayette Crossover project. Form 3 118 Form 3 119 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Southside Development #2 Month December Fund/Department Number 431 Date Updated 112012014 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 2,329 0% Bond Proceeds - 0% Donations 0% Other Income 0% Transfers In - 0% Total Revenue - 2,329 0% Expenditures Personnel - 0% Supplies 0% Services 0% Debt Service 0% Capital - 0% Transfers Out 1,401,397 0% Total Expenditures - 1,401,397 0% Net - (1,399,068) Cash Balance Staffing Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This TIF fund is no longer used and should be closed. Explain Significant Spending on Capital Projects Below: Form 3 119 Form 3 120 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Southside Development #3 Month December Fund/Department Number 432 Date Updated 112012014 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 1,331,000 651,394 1,311,129 19,871 99% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 19,200 1,387 18,842 27,801 358 98% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,350,200 652,781 1,329,971 27,801 20,229 95% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 1,818 1,157 - 656 5 100% Debt Service 499,450 488,848 149,809 - 10,602 98% Capital - - - - 0% Transfers Out - - - - - 0% Total Expenditures 501,268 - 490,005 149,809 656 10,607 98% Net 848,932 652,781 839,966 (122,008) (656)1 9,622 Cash Balance 1 6,968,686 5,567,627 Staffing Full Time - - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No tax revenue requested in 2011 (which would have been received in 2012). Explain Significant Spending on Capital Projects Below: Form 3 120 Form 3 121 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Douglas Road Month December Fund/Department Number 435 Date Updated 112012014 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 320,000 159,771 323,939 285,713 (3,939) 101% Local Income Taxes - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 1,000 32 454 723 546 45% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 321,000 159,803 324,393 286,436 (3,393) 101% Expenditures Personnel - - - - 0% Supplies - - - 0% Services 4,922 257 19,223 4,360 305 94% Debt Service 190,462 190,461 290,460 - 1 100% Capital 259,398 - 8,500 259,398 0% Transfers Out - - - - - 0% Total Expenditures 454,782 - 190,718 318,183 4,360 259,704 43% Net (133,782) 159,803 133,675 (31,747) (4,360) (263,097) Cash Balance 1 294,600 160,926 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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 December 31, 2013, the amounts due Mishawaka and Major moves were $343,532 and $923,829, respectively. Explain Significant Spending on Capital Projects Below: The 2013 budget of $259,398 is for road improvements. Form 3 121 Form 3 122 2013 City of South Bend Monthly Financial Report Fund/Department Name TIF - Northeast Residential Month December Fund/Department Number 436 Date Updated 112012014 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 2,450,000 922,737 2,262,765 2,514,048 187,235 92% Local Income Taxes - - - - - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 10,000 393 8,423 10,211 1,577 84% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 2,460,000 923,130 2,271,188 2,524,259 188,812 92% 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) 923,130 (947,232) 1,627,008 177,275 Cash Balance 1 2,554,079 3,501,311 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 2012 Debt service came from savings on project, not from this fund. Explain Significant Spending on Capital Projects Below: Form 3 122 Form 3 123 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment General Month December Fund/Department Number 433 Date Updated 112012014 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 150 6 104 164 46 69% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 150 6 104 164 46 69% Expenditures Personnel - - - - - 0% Supplies - - - - 0% Services 6,787 5,798 3,213 989 85% Debt Service - - - - 0% Capital 0% Transfers Out 0% Total Expenditures 6,787 - 5,798 3,213 989 85% Net (6,637) 6 (5,694) (3,049) (943) Cash Balance 1 25,749 31,443 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter Explain Significant Spending on Capital Projects Below: Form 3 123 Form 3 124 2013 City of South Bend Monthly Financial Report Fund/Department Name Certified Technology Park Month December Fund/Department Number 439 Date Updated 112012014 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 2,859,027 2,859,027 100% Charges for Services - - 0% Interest Earnings 2,000 740 7,207 3,571 (5,207) 360% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In - - - - 0% Total Revenue 2,861,027 740 2,866,234 3,571 (5,207) 100% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - 0% Net 2,861,027 740 2,866,234 3,571 (5,207) Cash Balance 1 3,682,595 816,362 Staffing Full Time - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: State money received in 2013 was for 2012. No funds received in 2012. In 2011, funds received in December. Explain Significant Spending on Capital Projects Below: Form 3 124 Form 3 125 2013 City of South Bend Monthly Financial Report Fund/Department Name Airport Urban Enterprise Zone Month December Fund/Department Number 454 Date Updated 112012014 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 111,721 0% Local Income Taxes - 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services - - - - 0% Interest Earnings 1,300 91 1,289 1,323 11 99% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 1,300 91 1,289 113,044 11 95% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - 0% Net 1,300 91 1,289 113,044 11 Cash Balance 1 376,372 375,082 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant issues. Explain Significant Spending on Capital Projects Below: Form 3 125 2013 City of South Bend Monthly Financial Report Fund/Department Name Blackthorn Golf Course Operations Fund/Department Number 619 Month December Date Updated 112012014 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 1,716,303 7,001 1,530,012 1,669,150 186,291 89% Interest Earnings - - - - - 0% Bond Proceeds 0% Donations 0% Other Income 0% Transfers In 50,500 - 50,500 - - 1000/ Total Revenue 1,766,803 7,001 1,580,512 1,669,150 186,291 85% Expenditures Personnel - - - - - 0% Supplies - - - - - 0% Services 1,661,127 38,092 1,528,422 1,669,747 132,705 92% Debt Service 326,000 - 207,879 651,500 118,121 64% Capital 10,579 8,816 10,579 1,763 83% Transfers Out - - - - - 0% Total Expenditures 1,997,706 38,092 1,745,117 2,331,826 252,589 1 87% Nar inn an A% rsi na1 % 11ad ansi raa? alai IRA gaxt Balance Full Time Part -Time /Seasonal/Temporary Total 729 r-xpiain oignmcanr reevenue, txpenanure ana orarrmg unangesivanances rseiow: 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. r-xpiain aigmncam openamg on uapnai rrotecrs aeiow: Equipment payments Form 3 126 Form 3 127 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment Bond - Central Develo ment Month December Fund/Department Number 314 Date Updated 112012014 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% Charges for Services 0% Interest Earnings 0% Bond Proceeds 0% Donations 0% Other Income 3,009 0% Transfers In - 0% Total Revenue - 3,009 0% Expenditures Personnel - 0% Supplies 0% Services 0% Debt Service 0% Capital - 0% Transfers Out 825,509 0% Total Expenditures - 825,509 0% Net (822,500) Cash Balance Staffing Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is an old debt service fund for a bond which has paid off and there is no longer any cash in it. Fund can be closed. Explain Significant Spending on Capital Projects Below: Form 3 127 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment Bond - Airport Taxable Fund/Department Number 315 Month December Date Updated 112012014 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 Property Taxes 0% Local Income Taxes 0% Other Taxes 0% Grants /Intergovernmental 0% 5,571 Charges for Services - - - Interest Earnings 5,000 250 3,567 Bond Proceeds - - - Donations 0% 5,571 1,433 Other Income 0% Transfers In - - Total Revenue 5,000 250 3,567 Expenditures 0% Personnel - - - Supplies 71% Services Debt Service Capital - - - Transfers Out 5,000 250 3,567 Total Expenditures 5,000 250 3,567 Net - - Cash Balance 1 1,038,904 Staffing Full Time - Part -Time /Seasonal/Temporary Total 1 r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesnranances rseiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 128 0% 0% 0% 0% 0% 5,571 1,433 71% - - 0% 0% 0% 0% 5,571 1,433 71% 0% 0% 0% 0% 0% 5,571 1,433 71% 5,571 1,433 71% r-xpiain oignmcanr mevenue, txpenanure ana orarrmg unangesnranances rseiow: 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. n aigmncam openaing on �,apnai rrojecrs aeiow: Form 3 128 Form 3 129 2013 City of South Bend Monthly Financial Report Fund/Department Name Coveleski Debt Service Reserve Month December Fund/Department Number 317 Date Updated 112012014 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 3,500 121 1,725 2,470 1,775 49% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 3,500 121 1,725 2,470 1,775 45% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 0% Total Expenditures - - 0% Net 3,500 121 1,725 2,470 1,775 Cash Balance 1 503,472 501,748 Staffing Full Time - - - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: 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. Explain Significant Spending on Capital Projects Below: Form 3 129 Form 3 130 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment Bond - Blackthorn Golf Month December Fund/Department Number 319 Date Updated 112012014 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 50 464 4,420 (414) 928% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 50 - 464 4,420 (414) 928% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 326,050 326,464 658,420 414 100% Total Expenditures 326,050 - 326,464 658,420 (414) 100% Net (326,000) - (326,000) (654,000) Cash Balance 326,000 Staffing Full Time Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Generally only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. Please note however: the corresponding bond was paid off in early 2013 so debt service reserve is released and no cash remains in the fund. This fund can now be closed. Explain Significant Spending on Capital Projects Below: Form 3 130 Form 3 131 2013 City of South Bend Monthly Financial Report Fund/Department Name Redevelopment Bond - Pal ais Ro ale Month December Fund/Department Number 328 Date Updated 112012014 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 6,000 418 5,959 8,258 41 99% Bond Proceeds - - - - - 0% Donations 0% Other Income 0% Transfers In 0% Total Revenue 6,000 418 5,959 8,258 41 95% Expenditures Personnel - - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 0% Transfers Out 6,000 418 5,959 8,258 41 99% Total Expenditures 6,000 418 5,959 8,258 41 99% Net - - Cash Balance 1 1,735,840 1,735,840 Staffing Full Time - Part -Time /Seasonal/Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. 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. Explain Significant Spending on Capital Projects Below: Form 3 131