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2015 Budget Overview with Changes
j City of South Bend Revenue & Expenditure Summary - 2008 to 2015 October 27, 2014 2008 2009 2010 2011 2012 2013 2014 2015 2014 -2015 1 2014 -2015 Fund Fund Name Actual I Actual Actual Actual Actual I Actual I Amended I Proposed I Budget Percent General Fund 33,930,404 96,281,658 61,449,945 60,911,669 63,585,275 62,367,954 54,512,436 52,642,236 Special Revenue Funds 44,925,597 49,411,366 60,382,796 53,315,524 55,684,376 59,231,216 61,083,060 59,950,353 Capital & Debt Service Funds 4,662,564 7,001,057 5,053,703 5,024,282 5,469,086 4,178,129 3,835,185 4,650,995 Enterprise Funds 66,720,909 74,262,810 77,211,833 105,738,461 115,975,757 80,207,216 84,386,465 90,522,944 Internal Service Funds 20,512,587 18,200,236 15,865,625 17,999,349 21,154,131 22,799,127 24,644,599 26,227,515 Trust Funds 7,821,320 14,193,476 11,011,500 12,021,517 13,207,579 10,913,212 11,701,582 11,571,742 Tax Increment Financing Funds 2,293,413 22,175,881 50,916,689 29,391,567 28,434,536 28,575,854 25,196,211 26,654,075 Redevelopment Funds 1,690,650 2,379,393 6,775,365 2,337,812 1,785,930 4,448,140 3,160,379 1,703,035 Debt Service Funds 768,279 45,095 515,797 652,807 23,728 11,715 12,800 12,800 Total Revenue 183,325,723 283,950,972 289,183,254 287,392,986 305,320,398 272,732,563 268,632,717 273,935,695 iitures General Fund 66,503,546 61,327,868 59,241,185 61,438,862 63,399,284 62,326,332 56,354,789 52,642,236 Special Revenue Funds 41,204,024 35,253,141 56,823,840 53,543,871 52,199,459 55,048,410 75,407,752 67,502,811 Capital & Debt Service Funds 6,458,350 9,641,315 6,661,742 5,290,044 7,391,170 5,100,018 10,156,762 5,506,913 Enterprise Funds 75,379,209 76,041,091 76,249,124 88,645,350 91,466,B05 95,162,743 129,610,829 111,033,968 Internal Service Funds 15,461,269 16,099,353 15,876,382 16,864,543 21,636,374 24,428,685 25,725,749 28,429,433 Trust Funds 11, 593, 997 11, 647, 851 11,799, 890 12,323, 516 12,215,209 11, 927,126 13,116, 981 12,518,814 Tax Increment Financing Funds 12,654,336 17,141,720 22,186,208 36,848,085 30,746,010 23,577,844 51,797,693 32,809,241 Redevelopment Funds 4,007,239 4,004,589 5,190,586 8,014,158 2,335,038 1,750,915 5,291,706 3,226,706 Debt Service Funds 170,848 42,595 17,797 253,807 1,497,758 335,990 11,000 11,000 Total Expenditures 233,432,818 231,199,823 254,046,754 283,222,236 282,887,107 279,658,063 367,473,261 313,681,122 Net (50,107,095) 52,751,149 35,136,500 4,170,752 22,433,291 (6,925,500) (98,840,544) (39,745,427) (1,970,200) (1,132,707) 815,810 6,136,479 1,582,916 (129,840) 1,457,864 (1,457, 344) 5,302,978 (3,712,553) (7,904,941) (4,649,849) (18,576,861) 2,703,684 (598,167) (18,988,452) (2,065,000) (53,792,139) 59,095,117 -1. 21. 7. 6. -1. 5. -46. - 14.3 %j -36.7%11 -39.0% N City of South Bend 2015 Budget Overview October 27, 2014 2014 Amended Budget 2015 Proposed Buget Cash Balance 2014 2014 Adjustments Surplus Cash Balance Cash Balance 2015 2015 Adjustments Surplus Cash Balance City Controlled Funds 11112014 Revenues Fxpendifures (De6cft) 12/31/2014 1/1/2015 Revenues Expendr'tures (De6clt) 1213112015 101 GENERALFUND 26,388,091 54,612,436 56,354789 (1,742,353) 26,645,738 26,645,738 52,642,236 52,642,236 - 26,645,738 Special Revenue Funds 102 RAINYDAYFUND 8,617,705 52,000 - 52000 8,669,705 8,669,705 34,680 34,680 8,704385 103 EXCESSLEVY - - - - - - - - - 201 PARKS &RECREATION 4,255,160 10,899,509 12,600,878 (1,701,369) 2,553,791 $553,791 11,030,715 10,968,933 61,782 2,615,573 202 MOTOR VEHICLE HIGHWAY 3,679,915 9,199,515 10,008,877 (809,362) 2,870,653 2,870,553 8,931,300 9,681,300 (760,000) 2,120,553 203 RECREATION - NONREVERTING 778,249 1,449,592 1,479,064 - (29,472) 748,777 748,777 1,578,936 1,536,282 - 42,673 791,450 209 STUDESAKERAOLIVER REVERTING GRANTS 1,083,387 335,000 1,415,000 - (1,080,000) 3,387 3,387 574,000 570,000 - 4,000 7,387 210. ECONOMIC DEVELOPMENT STA TE GRANTS 348,950 2,077,016 2,117,886 - (40,870) 308,080 308,080 1,673,510 1,672,012 - 1,498 309,576 211 COMMUNITY INVESTMENT ADMINISTRA TION 907,315 2,278,246 2,404,894 - (126,638) 780,677 780,677 2,631,624 2,631,624 - - 780,677 212 COMMUNITY INVESTMENT GRANTS 590,162 6,911,000 6,910,783 - 217 590,379 - 590,379 4,100,000 4,100,000 - - 590,379 216- POLICE STATE SEIZURES 158,667 35,900 40,000 (4,100) 154,667 154,567 35,900 35,900 - 154,567 217 GIFT DONATION, BEQUEST 74,734 178,403 201,010 - (22,607) $2,127 SZ127 216,100 216,000 - 100 52,227 218 POLICE CURFEW VIOLATIONS 11,548 1,025 1,000 - 25 11,573 11,873 1,025 1,000 - 25 11,698 220 LAW ENFORCEMENT CONTINUING EDUCATION 981,226 221,000 294,802 (73,802) 907,424 907,424 211,000 355,980 (144,980) 762,444 227 LOSS RECOVERYFUND 7,936,033 17,000 6,615805 1 (61698,805) 1,337,227 1,337,227 4,200 1,050,000 - (1,045,800) 291,427 244 EMERGENCY 911 TELEPHONE - 215,000 216,000 - - - - - - - 249 PUBLIC SAFETY LO.I.T. 2,032,194 6,391,029 7,214,658 - (823,629) 1,208,665 1,208,565 6,470,911 7,246,552 - (/75,641) 432,924 250 GENERAL GRANT - - - - - - - - - - 251 LOCAL ROADS & STREETS 1,941,375 1,121,801 1,124,520 (2,719) 11938,656 1,938,656 1,593,300 1,592,500 800 1,939,456 252 EXCESS WELFARE DISTRIBUTION 1,150 - 1,146 (1,146) 4 4 - - 4 HUMAN RIGHTS - FEDERAL GRANT 468775 210,700 224,001 (13,301) 453,474 453,474 203,400 247,357 (43,957) 409,517 1258 271 EASTRACE WATERWAY 14,372 100 10,346 (596) (10,246) 4,722 4,722 - 4,000 - (4,000) 722 273 MORRIS PACUPALAISROYALEMARKETING 27,985 8,100 18,000 - (91900) 18,085 18,085 18,000 18,000 - - 18,085 280 POLICE BLOCK GRANTS 3,817 - - - - 3,811 3,817 - - - - 3,817 281 ECONOMIC DEVELPMENT COMM - REVBONDS 27,128 - - 27,128 27,128 - - - 27,128 99 HAZMAT 16,207 10,000 10,000 - - 16,207 16,207 10,000 10,000 - - 16,207 291 INDIANA RIVER RESCUE 95,718 45,350 52,300 - (61950) 88,768 88,768 45,200 120,800 - (75.600) 13,168 292 POLICE GRANTS 204,609 226,060 228,060 - - 204,509 204,509 90,000 90,000 - - 204,609 294 REGIONAL POLICE ACADEMY 68,085 22,000 23,750 (11750) 66,335 66,335 22,000 23,750 (1,750) 64,585 295 COPS MORE GRANT 113,342 41,600 141,600 - (100,000) 13,342 13,342 128,258 141,600 - (13,342) 299 POLICE FEDERAL DRUG ENFORCEMENT 385,160 83,636 166,499 - (82,663) 302,297 302,297 77,000 225000 - (148,000) 154,297 404 COUNTY OPTION INCOME TAX 14,905,635 9,270,187 11,165,785 2 (1,895598) 13,010,035 13,010,035 9,881,783 14,510,548 - (4,628,765) 8,381,270 408 ECONOMIC DEVELOPMENT INCOME TAX 10,842,128 9,346,481 10,269,984 3 (943,503) 9,898,622 9,898,622 9,515,499 9,485,132 $0,367 9,928,989 410 URBAN DEVELOPMENTACTION GRANT (UDAG) 27,687 110 - - 110 27,697 27,697 436,313 438,203 110 27,807 655 PROJECTRELEAF 938,578 431,700 430,114 - 1,586 940,164 940,164 431,700 528,358 (96,658) 843,506 705 POLICE K4 UNIT 1,313 2,000 2,000 - - 1,313 1,313 ' 2,000 2,000 1,313 Total Special Revenue Funds 61,536,109 81,083,060 76,407,752 (690) (14,324,692) 47,212,007 47,212,007 59,950,353 67,502,811 (7,552,458) 39,659,549 Debt Service Fund 313 HALL OF FAMEDEBTSERVICE 716,336 649,990 1,268,116 (618,126) 98,210 98,210 1,274,056 1,266,820 7,236 105,446 Capital Project Funds - 377 PROFESSIONAL SPORTS DEVELOPMENT 842,057 678,228 865,746 - (187,518) 654,539 664,539 671,761 854,803 - (183,042) 471,497 401 COVELESKI STADIUM CAPITAL 26,850 500 3,540 - (3,040) 23,810 23,810 15,100 - - 15,100 38,910 403 ZOO ENDOWMENT 49,022 2900 - - 2900 51,922 51,922 200 48,000 - (48;800) 3,122 405 PARK NONREVERTING CAPITAL 572,891 185,700 205,217 - (9,517) 563,374 563,374 143,700 183,000 - (39,300) 52x,074 406 CUMULATIVE CAPITAL DEVELOPMENT - 785,799 520,794 722,935 (202,141) 563,658 583,658 542,691 542,691 - 583,658 407 . CUMULATIVE CAPITAL IMPROVEMENT 176,724 434,150 364,762 69,368 246,112 246,112 422,150 366,625 56,525 302,637 409 CUMULATIVESEWER - - - - - - - - - - - 412 MAJOR MOVES CONSTRUCTION 7,143,897 581,798 5,82$729 (1) (5,241,931) 1,901,967 1,901,967 611,187 1,330,000 - (518,'813) 1,383,154 416 MORRIS PERFORMING ARTS CENTER CAPITAL 456,810 101,500 53,200 - 48,300 505,110 505,110 101,500 60,000 - 41,500 646,610 434 CREEDFUND 9,537 651,000 850,950 - 50 91587 9,587 650,000 650,000 - - 9,587 450 PALAIS ROYALE HISTORIC PRESERVAT ION 53,395 76,125 10,000 - 6,125 59,620 59,520 16,150 16,150 - - 59,520 677 HALL OF FAME CAPITAL 658,407 2,500 188,567 - (186,067) 472,340 472,340 2,500 188,624 - (186.324) 286,016 Total Capital& Debt Service Funds 11,491,725 3,835,185 10,156,762 (i) (6,321,577) 5,170,149 5,170,149 4,650,995 5,506,913 • (855,918) 4,314,231 Enterprise Funds 287 EMS /FlREDEPARTMENT CAPITAL - - - - - - 750,000 750,000 - - 288 EMS /FIRE OPERATING 5,554,585 2661,00 0 6,287,299 - (3 299) ,626,,928,286 1 1,928,286 5,676,065 6,657,033 - (980,966) 947,318 600 CONSOLIDATED BUILDING DEPARTMENT 151,741 3,812,560 3,798,909 13,651 165,392 166,392 4,154,114 4,154,114 - 165,392 City of South Bend 25,020,129 13,729,822 27,286,693 - (13,556,871) 11,463,258 11,463,258 14,880,000 18,849,214 - (3.989,214) 7,494,044 14 TIF District - Sample -Ewing Gen? 2015 Budget Overview - - - - - - - - - - 20 TIF District - SBCDAGeneral 2,604,474 October 27, 2014 5,829,261 - (1,660,925) 943,549 943,549 4,344,202 4,344,202 - - 943,549 22 TIF District - West Washington 612,962 422,000 657,534 - (235,534) 377,428 377,428 2014 Amended Budget 722,000 - (300,000) 7428 25 TIF Leighton Plaza 2015 Proposed Buget 164,303 149,425 - 14,878 147,945 Cash Balance 2014 2014 Adjustments Surplus Cash Balance Cash Balance 2015 2015 Adjustments Surplus Cash Balance City Controlled Funds 1/1/2014 Revenues Expenditures - (Deficit) 1213112014 1/1/2015 Revenues . Expenditures (Deficit) 12/3172015 601 PARKING GARAGES 884,188 1,040,400 1,597,808 - (557,408) 326,780 326,780 1,106,726 736,727 - 369,999 696,779 610 SOLID WASTE OPERATIONS 795,275 5,257,701 5,609,963 - - (352,262) 443,013 443,013 5712,269 5,871,908 - (159,619) 283,394 611 SOLID WASTE CAPITAL 118,441 836,202 996,070 (41,427) (159,868) - 753,011 752,811 - 200 200 620 WATER WORKS OPERATIONS 3,509,756 14,711,333 14,642,004 - (130,671) 3,319,085 3,379,085 14,760,483 15,606,240 - (847,757) 2,531,328 622 WATER WORKS CAPITAL 3,531,725 10,000 978,258 - (968,258) 2,563,467 2,663,467 10,000 753,000 - (743,000) 1,820,467 623 WATER WORKS BOND CAPITAL 812,630 5,000 611,011 - (806,011) 6,619 6,619 - - - - 6,619 624 WA TFR WORKS CUSTOMER DEPOSIT 1,452,815 6,000 6,000 - - 1,452,815 1,452,815 6,000 6,000 - - 11452,815 525 WATERWORKS SINKING FUND 5,337 2,057,224 2,057,224 - - 5,337 5,337 2,050,078 2,050,078 - - 5,337 626 WATER WORKS BOND RESERVE 1,565,676 90,073 - - 90,073 1,655,749 1,655,749 - - - - 1,655749 629 WATER WORKS RESERVE - O &M 2,031,532 70,312 8,500 - 61,612 2,093,344 2,093,344 162,749 6,500 - 154,249 2,247,593 640 SEWER REPAIR INSURANCE 1,363,696 552,700 549,978 - 2,722 1,366,416 1,366,418 549,200 545,703 - 3,497 1,369,915. 641 SEWAGE WORKS OPERATIONS 7,286,003 34,553,188 35,556,194 - (1,003,006) 6,282,997 6,282,997 35,334,467 36,943,183 - (1,606,716) 4,674,281 642 SEWAGE WORKS CAPITAL 4,044,566 4,039,000 9,267,941 (1,656,795) (5,228,941) 472,420 472,420 5,398,000 5,359,000 - 39,000 511,420 643 SEWAGE WORKS RESERVE -O &M 3,292,600 238,715 15,000 - 223,715 3,516,315 3,516,315 250,612 15,000 - 235,612 3,751,927 645 2004 -2006 SEWER BOND - - - - - - - - - - - 647 2007 SEWER BOND 1,141 - 1,138 - (1,138) 3 3 - - - - 3 649 SEWAGE WORKS BOND SINKING 782,807 9,804,645 9,802,031 - 2,614 785,421 785,421 9,288,068 9,282,109 - 5,979 791,400 650 CLAY SEWAGE WORKS OPERATIONS - - - - - - - - - - - 651 20078 SEWER BOND 2 - - - - 2 2 - - - - 2 653 SEWAGE WORKS DEB T SERVICE RESERVE 7,286,828 - - - - 7,266,828 7,286,828 - - - - 7,286,828 658 2010 SEWER BOND 2,215 - - - - 2,215 2,215 - - - - 2,215 659 2011 SEWER BOND 7,848,499 25,000 13,596,486 (7,724,987) (13,573,486) 2,000,000 2,000,000 6,000 2,006,000 - (2,000,000) 661 2012 SEWER BOND 18,299,027 45,000 18,868,570 (15,504,543) (18,823,570) 14,980,000, 14,980,000 20,000 15,000,000 - (14.980,000) - 663 2013 SEWER BOND - - - - - - - - - - - 664 2013 SEWER REFUND BOND ISSUANCE COSTS 4,468 - - - - 4,468 4,468 - - - - 4,468 665 2015 SEWER BOND - - - - - - - - - - - 670 CENTURYCENTER 887,475 4,569,912 4,564,898 - 5,014 692,489 892,489 4,532,562 4,532,562 - - 892,,489 671 CENTURY CENTER CAPITAL 1,757,697 500 393,547 - (393,047) 1,364,650 1,364,650 500 - - 500 1,365,150 Total Enterprise Funds 73,270,725 84,386,465 129,610,829 (24,927,762) (45,224,364) 52,974,113 52,974,113 90,522,944 111,033,968 - (20,511,024) 32,463,089 Internal Service Funds 222 CENTRAL SERVICES 1,465,707 7,847,374 8,036,532 _ - (189,158) 1,276,549 1,276,549 8,121,097 8,111,630 - 9,467 1,286,016 224 CENTRAL SERVICES CAPITAL - - - - - 271,850 271,850 - - - 226 LIABILITY INSURANCE 5,185,497 2,946,356 2,897,200 - 49,156 5,234,653 5,234,653 1,260,227 3,056,122 - (1.795,695) 3,438,758 278 TAKE HOME VEHICLE POLICE 452,953 123,160 80,580 - 42,580 495,533 495,533 124,200 11,100 - 53,100 648,633 711 SELF - FUNDED EMPLOYEE BENEFITS 5,661,447 13,624,495 14,463,463 - (858,968) 4,602,479 4,802,479 16,223,345 16,691,935 - (468,590) 4,333,869 713 UNEMPLOYMENT COMPENSATION FUND 260,030 103,214 227,974 - (124,760) 135,270 135,270 226,796 226,796 - - 135,270 Total Internal Service Funds 13,025,634 24,644,599 25,725,749 - (1,081,150) 11,944,484 11,944,484 26,221,615 28,429,433 - (2,201,918) 9,742,566 Trust & Agency Funds 701 FIREFIGHTERS PENSION 938,100 5,391,332 5,874,445 - (483,113) 454,987 454,987 5,211,592 5,666,579 - (454.987) 702 POLICEPENSION 1,708,656 6,310,000 7,221,941 - (911,941) 796,715 796,715 6,360,000 6,632,235 - (472,235) 324,480 703 POUCEIFIRE 1077 STATE PENSION 273 - - - - 273 273 - - - - 273 709 PAYROLL FUND 2 979 - - - - Z979 2,979 - - - - 2,979 712 PUBLIC EMPLOYEES RETIREMENT FUND 696 - - - - 696 696 - - - - 696 718 STATE TAX DEDUCTION FUND 294,749 - - - - 294,749 294,749 - - - - 294,749 725 MORRtS/PAIAIS BOX OFFICE 1,339,598 - - - - 1,339,598 1,339,598 - - - - 1,339,598 730 CITY CEMETERY TRUST 36,934 250 20,595 (5,000) (20,345) 21,589 21,589 150 20,000 - (19,850) 1,739 Total Trust &Agency Funds 4,321,985 11,701,582 13,116,981 (51000) (1,415,399) 2,911,586 2,911,586 11,571,742 12,518,814 - (947,072) 1,964,514 Total Gty Funds 192,034,269 240,263,327 310,372,862 (24,933343) 0,109,535 146,858,077 1 146,858,077 245,565,785 277,634,175 (32,068,390) 114,789,687 24 TfF Revenue - Airport 25,020,129 13,729,822 27,286,693 - (13,556,871) 11,463,258 11,463,258 14,880,000 18,849,214 - (3.989,214) 7,494,044 14 TIF District - Sample -Ewing Gen? - - - - - - - - - - 20 TIF District - SBCDAGeneral 2,604,474 4,168,336 5,829,261 - (1,660,925) 943,549 943,549 4,344,202 4,344,202 - - 943,549 22 TIF District - West Washington 612,962 422,000 657,534 - (235,534) 377,428 377,428 422,000 722,000 - (300,000) 7428 25 TIF Leighton Plaza 133,067 164,303 149,425 - 14,878 147,945 147,945 189,123 154,716 - 34,407 182,352 26 TIF Central Medical Service Area 3,232,412 640,000 4,103,504 (1,210,000) (3,463,504) 974908 978,908 632000 1,610,908 - (978,908) - 29 TIF Northeast District 3,008,791 827,000 2,806,117 - (1,979,117) 1,029,674 1,029,674 827,000 1,252,000 - (425,000) 604,674 City of South Bend 2015 Budget Overview October 27, 2014 2014 Amended Budget 2015 Proposed Buget Cash Balance 2014 2014 Adjustments Surplus Cash Balance Cash Balance 2015 2015 Adjustments Surplus Cash Balance City Cordrolted Funds 1/1/2014 Revenues Expenditures eficff 12/31/2014 11112016 Revenues Expenditures Defici 1213112015 430 TIFSouthside Development Area #1 3,439,648 2,515,000 6,497,957 (11000,000) (3,972,957) 466,691 466,691 2,410,000 1,620,000 790,000 1,266,691 431 T1F Southside Development Area #2 - Erskine Comm - - - - - - - - - - 432 77F Southside Development Area #3- Erskine Village 6,966,686 15,000 494,151 - (479,151) 6,489,535 6,489,535 25,000 469,380 - (464,380) 6,025,155 435 TIF - Douglas Road 294,600 320,750 399,823 (79,073) 215,627 215,527 320,750 341,109 (20,439) 195,088 436 TIF- Northeast Residential 2,554,079 2,394,000 3,58$228 (1,789,228) 1,364,851 1,364,851 $604,000 3,426,632 (921,632) 643,219 ,�' %•:.._a` .:.7otai _ Tax:lncremarit Fhianein Funds < %• a . ...,,_. : >- _ ... 6, 6, 2i 001 ' ::. � ..... -.- .::47868848 °'i,`' "`2 19 2l1= :.'::. 5l 797683 21 0 80!`46 _.:..,_. a' _....._.,.... _. ..........................,.... _., _........._..... _....... -, ...(26...x....... 497366: ....,.... '' ":'2 477366 :: ,, "2 85.075 .........,. _.. _,_......... ._ ..._._ - -:`;3 Btl924T - -::: _... ...24.1._...._...,,, .. i6 i ''i ..........,.....:_T�_ ... " r':.i792 200 _.... .. Redevelopment Funds 305 SBCDA'Bond Proceeds - 2003 - - - - - - - - 428 Redevelopment District Capital - AEDA2003 - - - - - - - - - - 433 RedevelopmentAdministrafion General 25,749 - 20,000 - (20,000) 6,749 6,749 251 6,000 - (5,749) - 438 Coveleskl Bond Construction - - - - - - - - - - - 439 Certified Technology Park 3,682,595 1,462,000 3,600,000 - (2,138,000) 1,544,595 1,544,595 4,405 1,549,000 - (1,544,595) 454 Airport Urban Enterprise Zone 376,372 11500 - - 1,500 37872 377,872 1,500 - - 11600 379,372 619 BlackthomGolf Course Operations 83,729 1,696,579 1_,671,706 - - 108,902 108,902 1,696,879 - 1,671,706 - 25,173 134,075 .. ... ....,,,..r, ;;G 7otalRedevelopmerrtWrtddt : i' ,•. ... .,..s... tar �P,t: 4i88,446'< <:'':•: sf: ..,- t ... 3;16x378,;,', .. 5,281,706;;, 12,156500) _ 2037'.118 , Debt Service Funds 314 Redev Bond -1990 Public Improvement - 315 Airport 2003 Debt Reserve 1,038,904 5,000 51000 - - 1,038,904. 1,038,904 5,000 61000 - - 1,038,904 317 Covelaski Bond Debt Reserve 503,472 1,900 - - 1,800 505,272 505,272 1,800 - - 1.800 607,072 319 Redevelopment Bgnd- Illackthom Golf - - - - - - - - - - - 328 SBCDA 2003 Debt Service 1,735,840 6,000 6,000 - - 1,735,840 1,735,840 6,000 6,000 - 1,735,840 TotalDebtServreeFunds.._< r <<...,,.: 3278,276...:.. ;12.800.:, ,_ -. ...11,000`. `•.f:';: ". 1800 3.280,016 3,'280,018' ; "':':;' 12800;:'._' ,;4i.000:••r.:.:;t:;:': 1,800 3;28!,8!6 Total Redevelopment Commission Funds 1 56,315,509 28,369, 90 57,100,399 (2,210000) (28,731,009) 28,794,500 28,794,500 28,369,910 36,046,947 (7,677,037) 21,117,463 Grand Total 247,349,779 268,632,717 367,473,261 (27,143,343) (96,840,644) 175,652,577 175,662,577 273,935,695 313,681,122 - (39,745,427) 135,907,150 Major Reasons for 2014 Deficit Spending - (1) 101 General Fund Property tax revenue estimate reduced 761,181 2015 Budget Includes: 101 General Fund Encumbrance rollover at 12/31/13 due to open PO's 828,098 101 General Fund Adapted appropriation for Council Legal fees 75,000 Fund 412 - Smart Streets 1,330,000 291 Parks & Recreation Property tax revenue estimate reduced 80,899 Fund 404 - Corridors 470,000 202 MVH Fund Proposed appropriation for overtime costs due to harsh winter 300,229 Fund 227 - V&A 1,D50,D00 202 MVH Fund Encumbrance rollover at 12/31113 due to open PO's 602,877 Fund 404 - V&A 1,960,DO0 3,OOD,000 222 Central Services Adopted appropriation for Central Services capital 172,000 Fund 404 -Curb & Sidewalk 1,500,000 227 Loss Recovery Fund Proposed additional appropriation for vacant and abandoned properties 1,000,000 Fund 202 - Curb & Sidewalk 1,500,000 227 Loss Recovery Fund 2014 Original Budget- Vacant and abandoned properties 2,000,000 Federal Grant - Safe Routes to Schools (Curb & Sidewalk) 1,526,000 227 Loss Recovery Fund 2014 Original Budget- Deconstruction 300,000 Fund 251- Safe Routes to School (local match) 350,000 27 Loss Recovery Fund 2014 Original Budget- Smart StreetslConidors 1,950,000 Fund 404- Light Up South Bend 200,000 227 Loss Recovery Fund 2014 Original Budget- Street Lighting 200,000 EMS Fund Adopted appropriation for two pumper trucks 865,084 288 EMS Fund Adopted appropriation For fitness equipment and Sutphen Aerial vehicle 830,000 1288 404 COIT Fund Adopted appropriation for Code Enforcement Accela software and implemert 182,500 404 COIT Fund Adopted appropriation for CNG fueling station 972,500 408 EDIT Fund Adopted appropriation for Zoo parking and capital 275,000 412 Major Moves Fund Encumbrance rollover at 12131/13 due to open PO's 1,323,730 412 Major Moves Fund 2014 Original Budget- Smart Streets 4,500,000 601 Parking Garage Fund Adopted appropriation for parking garage repairs 800,000 610 Solid Waste Fund Adopted appropriation for CNG fuel upgrades 100,000 610 Solid Waste Fund Adopted appropriation for trash totes 70,500 642 Sewage Works Capital Encumbrance rollover at 12131/13 due to open PO's 6,740,361 659 2011 Sewer Bond Budgeted sewer bond spenddown - will be less than budgeted 13,573,486 861 2012 Sewer Bond Budgeted sewer bond spenddown -will be less than budgeted 18,823,570 ' 671 Century Center Adopted appropriation for freightelevatcr repair 206,863 671 Century Center Adopted appropriation for freight elevator, smallwares and kitchen items 105,684 Total 58,738,561 CnI Total Special Revenue Funds 44,925,597 49,411,366 60,382,796 53,315,524 55,684,376 59,231,216 61,083,060 59,950,353 (1,132,707) -1.85% City of south Bend Revenue Summary - 2008 to 2015 October 27, 2014 2008 2009 2010 2011 2012 2013 2014 2015 2014 -2015 2014 -2015 Fund Fund Name Actual Actual Actual Actual Actual Actual Amended Proposed Budget Percent Bud et Bud et Change Chan e :ity controlled Funds General Fund 101 GENERAL FUND - PROPERTY TAXES (1) 14,574,480 79,162,937 38,780,847 38,514,550 39,368,431 36,251,397 36,638,000 36,638,888 888 0.000/L 101 GENERAL FUND - PS LOIT TRANSFERS (2) 0 0 4,998,691 4,976,969 5,476,534 7,540,389 0 0 0 0.00°/ 101 GENERAL FUND - OTHER 19,355,924 17,118,721 17,670,408 17,420,150 18,740,310 18,576,168 17,974,436 16,003,348 (1,971,088) - 10.97% Total General Fund 33,930,404 96,281,658 61,449,946 60,911,669 63,585,275 62,367,954 54,612,436 52,642,236 (1,970,200) - 3.610/c Special Revenue Funds 102 RAINY DAY FUND 3,393,886 785,254 2,010,972 24,477 42,239 29,524 52,000 34,680 (17,320) - 33.310/c 103 EXCESS LEVY 742 285 185,180 261 0 0 0 0 0 0.00 °k 201 PARKS & REC - PROPERTY TAXES (1) 2,461,101 13,919,096 7,591,932 7,613,760 7,824,056 7,207,060 7,350,000 7,340,000 (10,000) -0.14% 201 PARKS & REC - OTHER 3,716,576 3,709,703 3,974,245 4,375,293 4,451,329 4,561,145 3,549,509 3,690,715 141,206 3.98 °k 202 MOTOR VEHICLE HIGHWAY 5,267,736 5,101,624 5,397,547 5,564,838 7,605,799 9,139,124 9,199,515 8,931,300 (268,215) -2.920K 203 RECREATION - NONREVERTING 1,148,500 1,027,465 996,098 1,023,635 1,039,835 1,003,319 1,449,592 1,578,935 129,343 8.921/c 209 STUDEBAKER /OLIVER REVERTING GRANTS 388,269 251,058 683,781 411,454 5,485 3,712 335,000 574,000 239,000 71.34% 210 ECONOMIC DEVELOPMENT STATE GRANTS 355,484 306,625 3,289,539 1,039,422 220,472 238,065 2,077,016 1,673,510 (403,506) - 19.43% 211 COMMUNITY INVESTMENT ADM. 0 0 0 2,484,129 2,093,423 2,491,611 2,278,246 2,631,624 353,378 15.51 °h 212 COMMUNITY INVESTMENT GRANTS 9,305,084 4,672,752 7,520,251 6,106,647 4,159,815 4,483,441 6,911,000, 4,100,000 (2,811,000) -40.67% 216 POLICE STATE SEIZURES 49,975 42,274 31,634 41,271 29,005 27,470 35,900 35,900 0 0.00% 217 GIFT, DONATION, BEQUEST 37,300 9,589 9,502 10,856 20,863 11,501 178,403 216,100 37,697 21.13% 218 POLICE CURFEW VIOLATIONS 2,255 1,530 1,247 1,153 470 663 1,025 1,025 0 0.00% 220 LAW ENFORCEMENT CONTINUING ED. 394,274 339,490 661,879 297,899 279,858 194,529 221,000 211,000 (10,000) -4.52% 227 LOSS RECOVERY FUND 4,462,214 441,935 16,091 224,246. 21,894 3,845,642 17,000 4,200 (12,800) - 75.29% 244 EMERGENCY 911 TELEPHONE 0 0 0 0 0 0 215,000 0 (215,000) - 100.00% 249 PUBLIC SAFETY L.O.I.T. 0 0 6,083,195 5,510,917 6,789,333 6,582,643 6,391,029 6,470,911 79,882 1.25% 250 GENERAL GRANT 1,160 319 15 0 0 0 0 0 0 0.00% 251 LOCAL ROADS & STREETS 1,188,144 1,068,972 1,072,859 1,036,989 1,029,814 1,008,118 1,121,801 1,593,300 471,499 42.03% 252 EXCESS WELFARE DISTRIBUTION 0 2,922,079 17,808 6,545 5;407 0 0 0 0 0,00% 258 HUMAN RIGHTS - FEDERAL GRANT 166,616 135,088 198,614 154,253 184,948 178,149 210,700 203,400 (7,300) -3.46% 271 EASTRACE WATERWAY 1,194 284 118 78 99 49 100 0 (100) - 100.00% 273 MORRIS PAC /PALAIS ROYALE MARKETING 14,491 18,693 14,408 4,118 5,039 7,113 8,100 18,000 9,900 122.22% 280 POLICE BLOCK GRANTS 0 810,837 2,031 3,433 681 13 0 0 0 0.00% 281 ECONOMIC DEVELPMENT COMM - REV BONDS 0 0 88 926 133 93 0 0 0 0.00% 289 HAZMAT 11,626 380 271 580 13 16,762 10,000 10,000 0 a.OG% 291 INDIANA RIVER RESCUE 12,774 22,800 32,669 26,545 65,408 66,068 45,350 45,200 (150) - 0.33% 292 POLICE GRANTS 202,215 55,056 0 49,038 111,796 162,838 228,060 90,000 (138,060) - 60.54% 294 REGIONAL POLICE ACADEMY 21,856 15,471 26,075 24,048 13,822 21,013 22,000 22,000 0 0.00% 295 COPS MORE GRANT 32,645 61,383 34,300 30,063 40,690 23,068 41,600 128,258 86,658 208.31% 299 POLICE FEDERAL DRUG ENFORCEMENT 63,008 48,372 46,835 85,182 84,572 194,569 83,636 77,000 (6,636) -7.93% 404 COUNTY OPTION INCOME TAX 6,504,988 8,385,056 7,828,067 8,223,812 9,443,965 8,509,056 9,270,187 9,881,783 611,596 6.60% 408 ECONOMIC DEVELOPMENT INCOME TAX 4,330,228 4,060,012 9,330,188 7,948,566 9,673,476 8,785,077 9,346,481 9,515,499 169,018 1.81% 410 URBAN DEVELOPMENT ACTION GRANT 955,453 766,866 2,895,913 558,646 7,670 3,833 110 438,313 438,203 39836636% 655 POJECTRELEAF 434,395 431,018 429,290 431,438 432,956 435,940 431,700 431,700 0 0.00% 705 POLICE K -9 UNIT 1,408 0 154 1,006 11 8 2,000 2,000 0 0.00% Total Special Revenue Funds 44,925,597 49,411,366 60,382,796 53,315,524 55,684,376 59,231,216 61,083,060 59,950,353 (1,132,707) -1.85% City of South Bend Revenue Summary - 2008 to 2015 October 27, 2014 2008 2009 2010 2011 2012 2013 2014 2015 2014 -2015 2014 -2015 Fund Fund Name Actual Actual Actual Actual Actual Actual Amended Proposed Budget I Percent Debt Service Fund 313 HALL OF FAME DEBT SERVICE 454,564 2,446,354 1,575,924 1,750,141 1,306,284 1,406,963 649,990 1,274,056 624,066 96.010/( Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 1,004,385 1,152,319 1,166,229 956,450 1,303,963 677,704 678,228 671,761 (6,467) -0.95% 401 COVELESKI STADIUM CAPITAL 11,192 3,123 370 262 327 92 500 15,100 14,600 2920.00% 403 ZOO ENDOWMENT 4,354 250 2,095 3,757 13,211 176 2,900 200 (2,700) - 9110% 405 PARK NONREVERTING CAPITAL 227,253 200,255 195,200 250,691 203,742 228,720 195,700 143,700 (52,000) - 26.57% 406 CUMULATIVE CAPITAL DEVELOPMENT 588,689 1,616,313 765,152 630,877 603,408 552,148 520,794 542,691 21,897 4.20% 407 CUMULATIVE CAPITAL IMPROVEMENT 550,534 530,574 515,648 484,580 449,238 446,579 434,150 422,150 (12,000) - 2.76% 412 MAJOR MOVES CONSTRUCTION 463,752 113,908 77,622 109,896 715,263 500,882 581,798 811,187 229,389 39.43% 416 MORRIS PERFORMING ARTS CENTER CAPITAL 93,551 84,500 118,271 85,791 87,901 101,947 101,500 101,500 0 0.00% 434 CREED FUND 1,022,878 613,910 419,363 734,607 654,444 244,899 651,000 650,000 (1,000) -0.15% 450 PALAIS ROYALE HISTORIC PRESERVATION 17,009 33,274 13,805 14,320 12,113 15,561 16,125 16,150 25 0.16% 677 HALL OF FAME CAPITAL 224,403 206,277 204,024 2,910 119,192 2,458 2,500 2,500 0 0.00% Total Capital & Debt Service Funds 4,662,564 7,001,057 5,053,703 5,024,282 5,469,086 4,178,129 3,835,185 4,650,995 815,810 21.27% Enterprise Funds 287 EMS 1 FIRE DEPARTMENT CAPITAL 0 0 0 0 0 0 0 750,000 750,000 100.00% 288 EMS OPERATING 2,199,396 2,188,308 2,919,148 2,568,500 2,288,561 8,323,032 2,661,000 5,676,065 3,015,065 113.31% 600 CONSOLIDATED BUILDING DEPARTMENT 1,167,563 982,015 873,650 891,604 1,010,067 954,229 3,812,560 4,154,114 341,554 8.96% 601 PARKING GARAGES 1,004,156 1,070,566 1,048,884 1,074,230 923,966 971,598 1,040,400 1,108,726 68,326 6.57% 610 SOLID WASTE OPERATIONS 4,344,468 4,755,199 4,795,272 4,829,373 5,087,349 5,407,945 5,257,701 5,712,289 454,588 8.65% 611 SOLID WASTE CAPITAL 393,661 423,405 331,174 239,062 259,479 830,708 836,202 753,011 (83,191) -9.95% 620 WATER WORKS OPERATIONS 13,993,027 14,207,162 14,226,351 14,149,682 15,598,809 15,109,621 14,711,333 14,760,483 49,150 0.33% 622 WATER WORKS CAPITAL 1,085,219 915,192 277,977 1,345,040 3,791,481 13,709 10,000 10,000 0 0.00% 623 WATERWORKS BOND CAPITAL 1,401 5,245,500 10,555 1,764 8,455,624 16,550 5,000 0 (5,000) - 100.00% 624 WATER WORKS CUSTOMER DEPOSIT 47,733 11,514 4,960 3,971 6,864 4,861 6,000 6,000 0 0.00% 625 WATERWORKS SINKING FUND 3,839,568 3,272,172 3,557,260 3,556,581 1,646,743 2,056,004 2,057,224 2,050,078 (7,146) -0.35% 626 WATER WORKS BOND RESERVE 0 0 121,162 305,401 885,285 253,988 90,073 0 (90,073) - 100.00% 629 WATER WORKS RESERVE - 0 & M 209,538 15,165 996,501 7,206 131,155 52,801 70,312 162,749 92,437 131.47% 640 SEWER REPAIR INSURANCE 672,763 664,782 586,976 547,845 549,923 552,869 552,700 549,200 (3,500) -0.63% 641 SEWAGE WORKS OPERATIONS 22,921,400 24,019,035 25,257,312 28,897,031 31,096,953 31,784,543 34,553,188 35,334,467 781,279 2.26% 642 SEWAGE WORKS CAPITAL 2,983,573 2,780,287 1,301,577 13,524,497 4,496,026 194,410 4,039,000 5,398,000 1,359,000 33.65% 643 SEWAGE WORKS RESERVE - 0 & M 118,399 27,752 10,034 409,583 15,457 211,332 238,715 250,612 11,897 4.98% 644 WATER LEAK INSURANCE FUND 975,688 0 0 0 0 0 0 0 0 0.00% 645 2006 SEWER BOND 24,204 33,912 97 12 0 0 0 0 0 0.00% 647 2007 SEWER BOND 502,119 400,281 156,326 1,352 202 42 0 0 0 0.00% 649 SEWAGE WORKS BOND SINKING 6,335,129 5,735,000 7,520,570 6,923,468 8,369,028 9,463,725 9,804,645 9,288,088 (516,557) -5.27% 650 CLAY SEWAGE WORKS OPERATIONS 38,408 8,481 2 2 3 2 0 0 0 0.00% 651 2007B SEWER BOND 469,876 142,314 30,308 2,989 575 69 0 0 0 0.00% 653 SEWAGE WORKS DEBT SERVICE RESERVE 0 4,541,322 1,058,932 2,143,816 1,966,747 14,099 0 0 0 0.00% 658 2010 SEWER BOND 0 0 9,522,985 18,528 4,348 216 0 0 0 0.00% 659 2011 SEWER BOND 0 0 0 21,508,738 91,421 30,970 25,000 6,000 (19,000) - 76.00% 661 2012 SEWER BOND 0 0 0 0 25,196,371 65,016 45,000 20,000 (25,000) - 55.56% 663 2013 SEWER BOND 0 0 0 0 0 0 0 0 0 0.00% 664 2013 SEWER BOND ISSUANCE COSTS 0 0 0 0 0 85,747 0 0 0 0.00% 665 2015 SEWER BOND 0 0 0 0 0 0 0 0 0 0.00% City of South Bend Revenue Summary - 2008 to 2045 October 27, 2094 Fund Fund Name 2008 Actual 2009 Actua! 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Amended Budget 2015 Proposed Budget 2014.2015 Budget Change 2014 -2015 Percent Chan e 670 CENTURY CENTER 3,393,620 2,823,446 2,603,820 2,788,186 2,658,898 3,133,815 4,569,912 4,532,562 (37,350) - 0.82% 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 0 0 1,444,422 675,315 500 500 0 0.00% Total Enterprise Funds 66,720,909 74,262,810 77,211,833 105,738,461 115,975,757 80,207,216 84,386,465 90,522,944 6,136,479 7.27% Internal Service Funds 222 CENTRAL SERVICES 3,509,704 3,103,125 3,281,537 3,341,396 6,708,059 7,254,877 7,847,374 8,121,097 273,723 3.49% 224 CENTRAL SERVICES CAPITAL 0 0 0 0 0 . 0 0 271,850 271,850 100.00% 226 LIABILITY INSURANCE 2,712,837 2,044,370 2,898,051 3,078,648 2,967,528 3,009,847 2,946,356 1,260,227 (1,686,129) - 57.23% 278 TAKE HOME VEHICLE POLICE 0 520,175 62,038 86,159 128,200 124,848 123,160 124,200 1,040 0.84% 711 SELF - FUNDED EMPLOYEE BENEFITS 14,290,046 12,532,566 9,623,999 11,275,664 11,075,304 12,156,648 13,624,495 16,223,345 2,598,850 19.07% 713 UNEMPLOYMENT COMPENSATION FUND 0 0 0 217,482 275,040 252,907 103,214 226,796 123,582 119.73% Total Internal Service Funds 20,512,587 18,200,236 15,865,625 17,999,349 21,154,131 22,799,127 24,644,599 26,227,515 1,582,916 6.42% Trust Funds 701 FIREFIGHTERS PENSION 3,744,733 6,622,109 5,200,479 5,528,899 5,239,851 5,038,210 5,391,332 5,211,592 (179,740) - 3.33% 7D2 POLICE PENSION 4,075,113 7,571,010 5,810,871 6,492,500 6,751,423 5,874,864 6,310,000 6,360,000 50,000 0.79% 703 POLICE/FIRE STATE PENS. 0 0 0 0 1,216,103 0 0 0 0 0.00% 730 CITY CEMETARY TRUST FUND 1,474 357 150 118 202 138 250 150 (100) - 40.00% Total Trust Funds 7,821,320 14,193,476 11,011,500 12,021,517 13,207,579 10,913,212 11,701,582 11,571,742 (129,840) -1.11% Total City Funds 178,573,381 259,350,603 230,975,403 255,010,802 275,076,204 239,696.,854 240,263,327 245,565,785 5,302,458 2.21% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - AIRPORT 1,781,158 11,723,053 22,051,980 13,319,602 12,667,604 16,026,663 13,729,822 14,880,000 1,150,178" 8.38% 414 TIF DISTRICT - SAMPLE -EWING GEN'L 5,876 0 0 0 0 0 0 0 0 0.00% 420 TIF DISTRICT - SBCDA GENERAL 267,774 4,555,292 7,809,863 6,109,627 5,495,844 3,464,066 4,168,336 4,344,202 175,866 4.22° 422 TIF DISTRICT- WEST WASHINGTON 16,175 359,961 862,008 434,226 426,635 495,043 422,000 422,000 0 0.00% 425 TIF LEIGHTON PLAZA 156,860 144-,332 147,012 113,095 131,799 159,290 164,303 189,123 24,820 15.11% 426 TIF CENTRAL MEDICAL SERVICE AREA 57,442 933,885 3,540,910 1,714,266 1,623,756 1,233,918 640,000 632,000 (8,000) - 1.25% 429 TIF NORTHEAST DISTRICT 233 22,567 195,745 716,103 1,356,334 849,684 827,000 827,000 0 O.OD% 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 3,095 357,382 4,102,951 1,819,106 3,891,739 2,421,638 2,515,000 2,410,000 (105,000) -4.17% 431 TIF SSDA #2- ERSKINECOMMONS 18 1,241,831 5,997,903 794,500 2,329 0 0 0 0 0.00% 432 TIF SSDA #3 - ERSKINE VILLAGE 4,782 1,533,641 3,771,192 1,616,374 27,801 1,329,971 15,000 25,000 10,000 66.67% 435 TIF DOUGLAS ROAD 0 1,303,937 619,818 306,299 286,436 324,393 320,750 320,750 0 0.00% 436 TIF NORTHEST RESIDENTIAL 0 0 1,817,307 2,448,369 2,524,259 2,271,188 2,394,000 2,604,000 210,000 8.770 Total Tax Increment Financing Funds 2,293,413 22,175,881 50,916,689 29,391,567 28,434,536 28,575,854 25,196,211 26,654,075 1,457,864 5.79% Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 188,939 34,171 8,832 2,657 0 0 0 0 0 0.00% 428 REDEVELOPMENT DISTRICT CAPITAL - AEDA2003 10,213 2,721- 1,202 0 1 0 0 0 0 0.00% 433 REDEVELOPMENT ADMINISTRATION GENERAL 2,822 669 214 107 164 104 0 251 251 0.00% 438 COVELESKI BOND CONSTRUCTION 0 0 4,980,000 5,268 0 0 0 0 0 0.00% 439 CERTIFIED TECHNOLOGY PARK 0 0 0 812,791 3,571 2,866,234 1,462,000 4,405 (1,457,595) - 99.70% 454 AIRPORT URBAN ENTERPRISE ZONE 0 809,305 302,172 123,638 113,044 1,289 1,500 1,500 0 0.00% City of South Bend Revenue Summary - 2008 to 2015 October 27, 2014 Fund Fund Name Actual Actual Actual Actual Actual Actual Amended Proposed Budget Percent Budget I Budget Change Change 619 BLACKTHORN GOLF COURSE OPERATIONS 1,488,676 1,532,523 1,482,945 1,393,351 1,669,151 1,580,513 1,696,879 1,696,879 0 0.00% Total Redevelopment Funds 1,690,650 2,379,393 6,775,365 2,337,812 1,785,930 4,448,140 3,160,379 1,703,035 (1,457,344) - 46.11% Debt Service Funds - 314 REDEV BOND -1990 PUBLIC IMPROVEMENT 30,589 9,636 3,027 2,373 3,009 0 0 0 0 0.00% 315 AIRPORT 2003 DEBT RESERVE 445,485 16,949 7,090 5,538 5,571 3,567 5,000 5,000 0 0.00% 317 COVELESKI BOND DEBT RESERVE 0 0 498,000 1,277 2,470 1,725 1,800 1,800 0 0.00% 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 37,970 8,742 3,627 2,827 4,420 464 0 0 0 0.00% 328 SBCDA 2003 DEBT RESERVE 254,235 9,768 4,053 640,792 8,258 5,959 6,000 6,000 0 0.00% Total Debt Service Funds 768,279 45,095 515,797 652,807 23,728 11,715 12,800 12,800 0 0.00% Total Redevelopment Commission Funds 4,752,342 24,600,369 58,207,851 32,382,186 30,244,194 33,035,709 28,369,390 2$,Sb",910 520 0.00% Grand Totals 183,325,723 283,950,972 289,183,254 287,392,988 305,320,398 272,732,563 268,632,717 273;5;695 5,302,978 1.97% (1) 2014 property tax revenue estimate is equal to 2012/2013 county abstract amount x 1.03 inflation x 951% estimated collections (2) PS LOIT transfer to be eliminated for 2014 per State Board of Accounts. Budget expenditures directly from Fund 24b. C City of South Bend Expenditure Summary - 2008 to 2015 October 27, 2014 2008 2009 2010 2011 2012 1 2013 1 2014 2015 2014 -2015 2014 -2015 27th Payroll Costs 2014-2015 Fund Fund Name Actual Actual Actual Actual Actual Actual I Amended Preliminary I Budget I Percent I I Percent City Con trolled Funds General Fund 101 -0101 Mayor 882,649 714,136 625,698 636,428 619,133 631,570 711,711 739,254 27,543 3.87% 20,479 0.99°/ 101 -0104 311 Call Center 0 0 0 0 0 268,753 488,908 470,291 (18,617) - 3.81% 13,173 -6.501/. 101 -0103 Board of Safety 14,639 450 0 0 0 0 0 0 0 0.00% 0 0.00% 101 -0201 City Clerk 307,901 314,652 279,314 311,388 304,355 323,764 394,608 430,458 35,650 9.08% 10,228 6.491Y 101 -0301 Common Council 597,272 316,114 294,613 296,742 379,017 348,922 542,598 485,139 (57,459) - 10.59% 7,558 - 11.98% 101 -0302 WNIT Contract 0 0 0 0 0 0 0 43,000 43,000 100,00% 0 100.00% 101 -0401 Administration & Finance 1,621,827 1,242,295 1,253,734 1,420,841 1,550,874 1,803,645 2,091,944 2,015,219 (78,725) - 3.67% 57,466 - 6.41°/ 101 -0404 Morris Performing Arts Center 839,309 884,145 820,438 878,897 913,867 925,136 1,063,527 1,069,756 6,229 0.59% 22,192 - 1.501/ 101 -0405 Palais Royale Ballroom 483,361 403,142 328,956 305,476 327,142 396,960 523,710 510,869 (12,841) -2.45% 7,256 - 3.84% 101 -0407 Youth Services Bureau 75,000 0 0 0 0 0 0 0 0 0.00% 0 0.001/1 101 -0408 Art Association 65,000 0 0 0 0 0 0 0 0 0.00% 0 0.000/1 101 -0409 Studebaker Museum 185,527 68,721 0 0 0 0 0 0 0 0.00% 0 0.00°/ 101 -0460 Main Street Parking Garage Capital 55,000 0 0 0 0 0 0 0 0 0.00% 0 0.00% 101 -0462 Leighton Plaza Capital 42,840 7,550 0 0 0 0 0 0 0 0.00% 0 0.001/4 101 -0501 Legal Department 902,796 766,549 724,752 871,701 772,965 895,790 1,025,635 1,005,420 (20,215) -1.97% 31,574 -5.059/1 101 -0600 Energy Office 0 11,109 84,977 424,219 472,239 54,256 0 0 0 0.00% 0 0.00 °G 101 -0602 Engineering 4,991,599 3,719,122 3,196,247 1,547,192 1,684,238 1,300,087 1,126,302 953,032 (173,270) - 15.38% 22,832 - 17.419/4 101 -0606 Building Maintenance 451,736 377,409 177,034 188,315 0 0 0 0 0 0.00% 0 0.001/1 101 -0607 Traffic & Lighting 2,699,922 2,154,695 1,569,561 1,692,060 683,161 109,537 0 0 0 0.001/. 0 0.001/1 401 -0801 Police Department 25,995,629 24,992,890 24,956,529 23,693,019 24,605,342 22,509,526 24,725,204 25,111,511 386,307 1.56% 742,349 - 1.44 °k 101 -0802 Communications Center 1,518,609 1,474,704 1,772,300 1,890,970 1,957,028 2,060,644 2,236,486 1,687,540 (548,946) - 24,55% 0 - 24.559% 101 -0805 Police Department - Public Safety LOIT funded 0 0 0 2,769,344 3,112,460 3,986,751 0 0 0 0.00% 0 0.001/1 101 -0901 Fire Department 21,474,853 20,708,119 20,879,472 19,847,153 20,861,407 20,204,555 21,049,415 17,760,331 (3,289,084) - 15.63% 422,464 - 17.63% 101 -0905 Fire Department - Public Safety LOIT funded 0 0 0 2,207,624 2,364,074 3,553,639 0 C 0 0.00% 0 0.001/1 101 -1001 Community & Economic Development 887,564 867,911 0 0 0 0 0 0 0 0.00% 0 0.00% 101 -1008 Human Rights 299,164 279,671 252,273 254,956 275,176 314,056 367,262 360,416 (6,846) -1.86% 8,847 -4.27% 101 -1064 Wayne Street Parking Garage Capital 0 16,450 0 0 0 0 0 0 0 0.00% 0 0.00°/ 101 -1201 Code Enforcement 1,315,028 1,249,904 1,392,316 1,470,347 1,799,369 1,990,564 5,225 0 (5,225) - 100,00% 0 - 100.001/1 101 -1202 Weights & Measures 40,693 41,668 0 0 0 0 0 0 0 0.00% 0 0.00% 101 -1203 Code Hearing Officer 44,352 15,844 46,218 44,848 46,231 38,977 0 0 0 0.00% 0 0.00% 101 -1204 Abandoned Vehicle 62,947 59,774 54,099 121,137 61,734 32,404 0 0 0 0,00% 0 0.00% 101 -1205 Unsafe Building 170,414 154,948 49,168 64,621 68,704 26,052 0 0 0 0.00% 0 0.000/1 101 -1207 Animal Control 477,915 485,896 483,486 501,584 530,748 550,744 2,254 0 (2,254) - 100.00% 0 - 100.001/C Total General Fund 66,503,546 61,327,868 59,241,185 61,438,862 63,399,284 62,326,332 '56,354,789 52,642,236 (3,712,553) - 6.59% 1,366,418 - 9.01°/ Special Revenue Funds 102 RAINY DAY FUND 0 0 0 0 0 0 0 0 0 0.00% 0 0.000/c 103 EXCESS LEVY 0 0 0 219,363 0 0 0 0 0 0.00% 0 0.00% 201 PARKS & RECREATION 12,424,641 10,709,907 11,034,333 11,758,626 12,012,845 12,392,940 12,600,878 10,968,933 (1,631,945) - 12.95% 178,064 - 14.361A 202 MOTOR VEHICLE HIGHWAY 5,124,138 4,824,220 6,266,127 6,162,905 6,770,800 7,729,992 10,008,877 9,681,300 (327,577) -3.27% 127,866 -4.559/c 203 RECREATION - NONREVERTING 1,070,508 1,048,560 1,023,374 1,066,476 977,654 896,201 1,479,064 1,536,262 57,198 3.87% 13,547 2.951/c 209 STUDEBAKERIOLIVER REVERTING GRANTS 235,856 147,812 891,081 974,594 162,602 0 1,415,000 570,000 (845,000) - 59.72% 0 - 59.72% 210 ECONOMIC DEVELOPMENT STATE GRANTS 272,799 214,198 2,711,824 1,709,445 207,065 807,570 2,117,886 1,672,012 (445,874) - 21.05% 0 - 21,051A 211 COMMUNITY INVESTMENT ADMINISTRATION 0 0 0 1,968,133 2,025,585 2,168,133 2,404,884 2,631, &24 226,740 9.43% 68,100 6.601A 212 COMMUNITY INVESTMENT GRANTS 7,207,638 7,351,801 8,485,805 6,293,804 3,940,253 4,406,331 6,910,783 4,100,000 (2,810,783) - 40.67% 0 - 40.67% 216 POLICE STATE SEIZURES 11,606 7,625 40,785 16,502 10,787 13,729 40,000 35,900 (4,100) - 10.25% 0 - 10.25% 217 GIFT, DONATION, BEQUEST 0 20,617 0 0 4,259 0 201,010 216,000 14,990 7.46% 0 7.46% 218 POLICE CURFEW VIOLATIONS 3,769 1,777 0 0 0 0 1,000 1,000 0 0.00% 0 0.00% 220 LAW ENFORCEMENT CONTINUING EDUCATION 244,077 196,512 576,018 200,637 233,892 300,508 294,802 355,980 61,178 20.75% 0 20.75% 227 LOSS RECOVERY FUND 0 264,637 286,795 99,400 173,988 251,171 6,615,805 1,050,000 (5,565,805) - 84.13% 0 - 84.13% City of South Bend Expenditure Summary - 2008 to 2015 October 27, 2014 Fund I Fund Name Actual Actual Actual Actual A �ua! Actual Amended I Preliminary i 2Budget5 2Percent 5 27th Payroll Costs 2Pe cents 244 EMERGENCY 911 TELEPHONE 0 0 0 0 0 0 215,000 0 (215,000) - 100.00% 0 - 100.00% 249 PUBLIC SAFETY L.O.I.T. 0 0 4,940,000 4,976,969 5,476,534 7,540,389 7,214,658 7,246,552 31,894 0.44% 128,822 -1.34% 250 GENERAL GRANT 0 54,786 5,250 163 0 0 0 0 0 0,00% 0 0.000% 251 LOCAL ROADS 8 STREETS 1,290,819 1,445,105 1,569,984 2,005,741 541,522 781,868 1,124,520 1,592,500 467,980 41.62% 0 41.62% 252 EXCESS WELFARE DISTRIBUTION 0 0 674,000 0 2,276,693 D 1,146 0 (1,146) - 100.00% 0 - 100.00% 258 HUMAN RIGHTS - FEDERAL GRANT 161,957 144,247 153,710 156,933 168,548 197,536 224,001 247,357 23,356 10.43% 3,970 8.65% 271 EASTRACE WATERWAY 231 1,503 2D4 9,915 8,009 0 10,346 4,000 (6,346) - 61.34% 0 - 61.349/c 273 MORRIS PAC /PALAIS ROYALE MARKETING 2,764 14,753 14,605 0 0 7,891 18,000 18,000 0 0.00% 0 0.00% 280 POLICE BLOCK GRANTS 0 218,850 157,498 312,292 124,539 D 0 0 0 0.00% 0 0,00% 281 ECONOMIC DEVELPMENT COMM - REV BONDS 0 0 0 0 0 0 0 0 0 0.00% 0 0.00% 289 HAZMAT 12,669 3,004 6,366 448 0 3,238 10,000 10,000 0 0.00% 0 0.00% 291 INDIANA RIVER RESCUE 31,034 16,881 33,752 20,896 17,736 89,773 52,300 120,800 68,500 130.98% 0 130.98% 292 POLICE GRANTS 181,902 123;403 0 49,038 14,796 56,454 228,060 90,000 (138,060) - 60.54% 0 - 60.54% 294 REGIONAL POLICE ACADEMY 21,076 18,317 13,899 27,104 16,369 26,744 23,750 23,750 0 0.00% 0 0.00% 295 COPS MORE GRANT 9,412 56,152 50,318 49,446 39,297 17,015 141,600 141,600 0 0.00% 0 0.00% 299 POLICE FEDERAL DRUG ENFORCEMENT 97,624 95,279 90,310 31,052 60,491 144,750 166,499 225,000 58,501 35A4% 0 35,14% 404 COUNTY OPTION INCOME TAX 6,465,672 4,132,545 7,208,580 6,142,472 8,324,409 8,930,423 11,165,785 14,510,548 3,344,763 29.96% 13,617 29.83% 408 ECONOMIC DEVELOPMENT INCOME TAX 4,053,471 3,257,589 3,949,573 8,474,479 8,069,327 7,927,361 10,289,984 9,485,132 (804,852) -7.82% 0 -7.82% 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 1,916,006 518,394 6,300,000 472,140 200,451 0 0 438,203 436,203 0.00% 0 0.00% 655 PROJECT RELEAF 363,072 363,167 339,649 344,798 340,652 357,768 430,114 528,358 98,244 22.84% 0 22.84% 705 POLICE K-9 UNIT 1,283 1,500 0 0 356 625 2,000 2,000 0 0.00% 0 0.00 i Total Special Revenue Funds 41,204,024 35,253,141 56,823,840 53,543,871 52,199,459 55,048,410 75,407,752 87,502,811 (7,904,941) - 10.48% 533,986 - 11.19% Debt Service Fund 313 HALL OF FAME DEBT SERVICE 1,413,515 1,406,000 1,405,500 1,405,000 1,330,465 1,268,000 1,268,116 1,266,820 (1,296) -0.19% 0 -0.10% Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 889,620 866,095 838,574 995,423 1,365,560 876,470 865,746 854,803 (10,943) - 1.26% 0 -1.26% 401 COVELESKI STADIUM CAPITAL 61,822 138,288 9,790 14,991 56,162 0 3,540 0 (3,540) - 100.00% 0 - 100.00% 403 ZOO ENDOWMENT 0 0 0 0 0 0 0 49,000 49,000 0.00% 0 0.00% 405 PARK NONREVERTING CAPITAL 247,425 237,633 193,488 220,952 178,387 148,214 205,217 183,000 (22,217) - 10.83% 0 - 10.83% 406 CUMULATIVE CAPITAL DEVELOPMENT 1,542,020 1,252,118 1,394,776 501,538 589,869 602,118 722,935 542,691 (180,244) - 24.93% 0 - 24.93% 407 CUMULATIVE CAPITAL IMPROVEMENT 565,611 584,936 592,378 594,000 402,277 367,575 364,762 365,625 863 0.24% 0 0.24% 409 CUMULATIVE SEWER 0 0 0 80,224 0 0 0 0 0 0.00% 0 0.00% 412 MAJOR MOVES CONSTRUCTION 131,735 3,641,472 962,470 336,666 2,142,921 1,253,681 5,823,729 1,330,000 (4,493,729) - 77.16% 0 - 77.16% 416 MORRIS PERFORMING ARTS CENTER CAPITAL 58,138 50,195 42,167 120,683 172,417 41,405 53,200 60,000 6,800 12.78% 0 12.78% 434 CREED FUND 1,535,883 1,408,898 1,012,417 848,322 878,554 458,949 650,950 650,000 (950) - 0.15% 0 -0.15% 450 PALMS ROYALE HISTORIC PRESERVATION 0 3,967 7,258 3,983 0 20,470 10,000 16,150 6,150 61.501/6 0 61.50% 677 HALL OF FAME CAPITAL 12,581 51,713 202,924 168,262 274,558 63,136 188,567 188,824 257 0.14% 0 0.14% Total Capital 8 Debt Service Funds 6,458,350 9,641,315 6,661,742 5,290,044 7,391,170 5,100,018 10,156,762 5,506,913 (4,649,849) - 45.78% 0 -46.78% Enterprise Funds 287 EMS ! FIRE DEPARTMENT CAPITAL 0 0 0 0 0 0 0 750,000 750,000 100.00% 0 100.00% 288 EMS OPERATIONS 919,141 692,317 2,104,065 2,065,780 2,278,472 8,296,497 6,287,299 6,657,033 369,734 5.88% 137,636 3.69% 600 CONSOLIDATED BUILDING DEPARTMENT 1,104,563 1,088,264 932,360 858,741 913,173 1,006,336 3,798,909 4,154,114 355,205 9.35% 45,768 8.15°% 601 PARKING GARAGES 733,529 724,316 623,583 752,728 983,411 942,855 1,597,808 738,727 (859,081) - 5317% 0 - 53.77% 610 SOLID WASTE OPERATIONS 4,477,767 4,276,259 4,290,837 4,763,336 5,086,439 5,804,067 5,609,963 5,871,908 261,945 4.67% 45,757 3.85°% 611 SOLID WASTE CAPITAL 397,680 423,027 315,262 240,749 275,191 712,375 996,070 752,811 (243,259) - 24.42°% 0 - 24.42% 620 WATER WORKS OPERATIONS 14,829,974 13,946,540 14,534,297 15,048,859 15,557,806 13,374,286 14,842,004 15,608,240 766,236 5.16% 151,088 4.14% 622 WATER WORKS CAPITAL 931,580 807,866 586,289 399,864 1,049,127 627,301 978,258 753,000 (225,258) - 23.03% 0 - 23,03% 623 WATERWORKS BOND CAPITAL 817,944 1,015,134 3,301,537 794,336 2,799,602 5,006,756 811,011 0 (811,011) - 100.00°% 0 - 100.00% 624 WATER WORKS CUSTOMER DEPOSIT 59,214 11,514 4,960 3,971 6,864 4,901 6,000 6,000 0 0.00% 0 0.00% City of South Bend Expenditure Summary - 2008 to 2015 October 27, 2014 Fund I Fund Name I Actual I Actual I Actual I Actual I Actual I Actual I Amended I Preliminary I Budget I Percent 625 WATERWORKS SINKING FUND 3,848,386 3,277,319 3,548,912 3,558,412 1,651,501 2,055,304 2,057,224 2,050,078 (7,146) -0.35% 0 626 WATER WORKS BOND RESERVE 0 0 161 0 0 0 0 0 0 0.00% 0 629 WATER WORKS RESERVE -O & M 60,947 15,165 B,691 912,337 9,729 6,927 8,500 8,500 0 0.09% 0 640 SEWER REPAIR INSURANCE 666,690 630,605 279,535 268,681 309,775 351,024 549,978 545,703 (4,275) -0,78% 6,424 641 SEWAGE WORKS OPERATIONS 23,426,749 26,246,904 22,661,359 34,566,327 29,140,481 28,828,367 35,556,194 36,943,183 1,386,989 3.90% 217,204 642 SEWAGE WORKS CAPITAL 2,972,779 2,356,528 1,625,220 3,994,549 5,406,213 5,012,952 9,267,941 5,359,000 (3,908,941) - 42.18% 0 643 SEWAGE WORKS RESERVE -O & M 118,399 454,752 10,034 8,429 74,960 11,036 15,000 15,000 0 0,00% 0 644 WATER LEAK INSURANCE FUND 824,060 0 0 0 0 0 0 0 0 0.00% 0 645 2006 SEWER BOND 1,796,047 784,893 16,957 14,371 0 12 0 0 0.00% 0 647 2007 SEWER BOND 7,720,398 4,495,468 509,962 839,292 47,861 17,942 1,138 0 (1,138) 100.00% 0 649 SEWAGE WORKS BOND SINKING 6,349,348 5,749,779 6,892,171 6,904,519 8,225,040 9,516,964 9,802,031 9,282,109 (519,922) 200.00% 0 650 CLAY SEWAGE WORKS OPERATIONS 0 1,086,322 0 0 0 698 0 0 0 0.00% 0 651 20o7B SEWER BOND 131,985 5,126,327 10,046,404 1,505,696 189,122 39,625 0 0 0 0.00% 0 653 SEWAGE WORKS DEBT SERVICE RESERVE 0 0 0 0 0 2,438,087 0 0 0 0.00% 0 658 2010 SEWER BOND 0 0 799,341 6,692,030 1,942,289 110,204 0 0 0 0.00% 0 659 2011 SEWER BOND 0 0 0 1,772,942 9,660,707 2,348,981 13,598,486 2,006,000 (11,592,486) - 85.25% 0 661 2012 SEWER BOND 0 0 0 0 1,949,483 5,012,877 18,868,570 15,000,000 (3,668,570) - 20.50% 0 663 2013 SEWER BOND 0 0 0 0 0 0 0 0 0 0.00% 0 664 2013 SEWER REFUND BOND ISSUANCE COSTS 0 0 0 0 0 81,279 0 0 0 0.00% 0 665 2015 SEWER BOND 0 0 0 0 0 0 0 0 0 100.00% 0 670 CENTURY CENTER 3,192,009 2,831,792 3,157,167 2,678,401 3,740,014 3,362,595 4,564,898 4,532,562 (32,336) -0.71% 0 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 0 0 169,545 192,495 393,547 0 (393,547) - 100.00% 0 Total Enterprise Funds Internal Service Funds 222 CENTRAL SERVICES 224 CENTRAL SERVICES CAPITAL 226 LIABILITY INSURANCE 278 TAKE HOME VEHICLE POLICE 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds development Commission Controlled Funds 75,379,209 76,041,091 76,249,124 2,847,875 2,683,117 2,576,373 0 0 0 2,084,540 2,301,379 2,946,631 0 0 320,762 10, 528, 854 11,114,857 10, 032,616 0 0 0 88,645,350 2,754,635 0 2,302,324 8,164 11,572,529 226,891 91,466,805 6,693,261 0 2,173,471 75,842 12,500,734 193,066 95,162,743 129,610,829 111,033,968 (18,576,861) - 14.33% 0 0 7,306,384 8,036,532 8,111,630 75,098 0.93% 0 0 271,850 271,850 100.00% 3,069,764 2,897,200 3,056,122 158,922 5.49% 63,700 80,580 71,100 (9,480) - 11.76% 13,923,394 14,463,463 16,691,935 2,208,472 1525% 65,443 227,974 226,796 (1,178) -0.52% 15,461,269 16,099,353 15,876,382 16,864,543 21,636,374 24,428,685 25,726,749 28,429,433 2,703,684 10.51% 5,478,910 5,548,399 5,548,294 5,627,377 5,608,547 5,447,975 5,874,445 5,668,579 (207,866) 6,115,087 6,097,952 6,251,596 6,696,139 6,606,662 6,474,835 7,221,941 6,832,235 (389,706) 0 1,500 0 0 0 4,316 20,595 20,000 (595) 11,593,997 11,647,851 11,799,890 12,323,516 12,215,209 11,927,126 13,116,981 12,518,814 (598,167) 216,600,395 210,010,619 226,652,163 238,106,186 248,308,301 253,993,314 310,372,862 277,634,175 (32,738,687) -3.54% -5.40% -2.89% -4.56% 466,241 89,034 0 9,790 0 0 0 98,824 0 0 0 0 Percent -t 27th PR -0.35% 0.00°/ 0.00 3.29% - 42.18° 0.00% 0.0Q 0.00°/ 100.00% 200.00% 0.00% 0.00% 0.00% 0.00% - 85.25% -20.50% 0.00% 0.00% 100.00% - 100.00% - 14.69% -0.17% 100.00% 5.15% - 11.76% 15.25% -0.52% 10.13 °A - 10.55% 2,465,469 -11.3 Tax increment Financing Funds 324 TIF REVENUE- AIRPORT 5,836,656 10,629;012 10,709,050 18,546,496 16,240,594 9,227,908 27,286,693 18,849,214 (8,437,479) - 30.92% 0 -30. 414 TIFDISTRICT - SAMPLE- EWINGGEN'L 641,938 0 0 0 0 0 0 0 0 0.00% 0 0. 420 TIF DISTRICT - SBCDAGENERAL 4,537,039 4,231,348 4,788,263 6,535,311 7,147,163 3,697,475 5,829,261 4,344,202 (1,485,059)' - 25.48% 0 -25. 422 TIF DISTRICT- WEST WASHINGTON 361,544 216,543 8,030 658,344 906,749 333,810 657,534 722,000 64,466 9.80% 0 9. 425 TIF LEIGHTON PLAZA 123,967 137,292 160,582 162,864 135,883 121,616 149,425 154,716 5,291 3.54% 0 3. 426 TIF CENTRAL MEDICAL SERVICE AREA 74,129 947 2,199,591 2,094,737 1,262,380 1,860,607 4,103,504 1,610,908 (2,492,596) - 6074% 0 -60. 429 TIF NORTHEAST DISTRICT 0 1,500 7,744 36,795 38,788 60,517 2,806,117 1,252,000 (1,554,117) - 55.38% 0 -55. City of South Bend Expenditure Summary - 2008 to 2015 October 27, 2014 Fund Fund Name 2008 Actual 2009 Actual 2010 Actual 1 2011 Actual 2012 Actual 2013 Actual 2014 Amended Budget 2015 Preliminary and et 2014-2013 Budget Change 12014-2015 Percent Change 27th Payroll Costs 2014 -2015 Percent Net 27th PR 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 282,515 24,844 490,752 2,235,661 2,247,813 4,376,768 6,487,957 1,620,000 (4,867,957) - 75.03% 0 - 75.03% 431 TIF SSDA #2 - ERSKINE COMMONS 6,031 476,366 2,738,814 3,420,000 1,401,397 0 0 0 0 0.001/. 0 0.00% 432 TIF SSDA #3 - ERSKINE VILLAGE 776,591 243,614 496,659 496,080 149,809 490,005 494,151 489,380 (4,771) - 0.97/0 0 -0.97% 435 TIF DOUGLAS ROAD 13,926 1,180,252 586,723 270,424 318,183 190,718 399,823 341,189 (58,634) - 14.66% 0 - 14.66% 436 TIF NORTHEST RESIDENTIAL 0 0 0 2,391,373 897,251 3,218,420 3,583,226 3,425,632 (157,596) -4.40% 0 -4.40% Total Tax Increment Financing Funds 12,654,336 17,141,720 22,186,208 36,648,085 30,746,010 23,577,844 51,797,693 32,809,241 (18,988,452) - 36.66% 0 . 36.66% Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 1,727,117 1,280,975 1,782,568 1,333,430 0 0 0 0 0 0.00% 0 0.00% 428 REDEVELOPMENT DISTRICT CAPITAL - AEDA2003 82,041 700 404,576 0 0 0 0 0 0 0.00% 0 0.00% 433 REDEVELOPMENT ADMINISTRATION GENERAL 17,189 3,551 36,141 5,071 3,213 5,798 20,000 6,000 (14,000) - 70.00% 0 - 70.00% 438 COVELESKI BOND CONSTRUCTION 0 0 520,410 4,464,858 0 0 0 0 0 0.00% 0 0.00% 439 CERTIFIED TECHNOLOGY PARK 0 0 0 0 0 0 3,600,000 1,549,000 (2,051,000) - 56.97/0 0 -56.97% 454 AIRPORT URBAN ENTERPRISE ZONE 0 571,164 343,590 58,322 0 0 0 0 0 0.00% 0 0.00% 619 BLACKTHORN GOLF COURSE OPERATIONS 2,180,892 2,148,499 2,103,301 2,152,477 2,331,825 1,745,117 1,671,706 1,671,706 0 0.00% 0 0.00% Total Redevelopment Funds 4,007,239 4,004,889 5,190,586 8,014,158 2,335,038 1,750,915 5,291,706 3,226,706 (2,065,000) - 39.02% 0 - 39.02% Debt Service Funds 314 REDEV BOND- 1990 PUBLIC IMPROVEMENT 37,589 7,136 3,027 2,373 825,509 0 0 0 0 0.00% 0 0.001/- X315 AIRPORT 2003 DEBT RESERVE 61,564 16,949 7,090 886,240 5,571 3,567 5,000 5,000 0 0.00% 0 0.00% ^)317 COVELESKI BOND DEBT RESERVE 0 0 0 0 0 0 0 0 0 0.00% 0 0.001/6 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 36,470 8,742 3,627 2,827 658,420 326,464 0 0 0 0.00% 0 0.00% 328 SBCDA 2003 DEBT RESERVE 35,225 9,768 4,053 (637,633) 8,258 5,959 6,000 6,000 0 0.00% 0 0.00% Total Debt Service Funds 170,848 42,595 17,797 253,807 1,497,758 335,990 11,000 11,000 0 0.00% 0 0.00% Total Redevelopment Commission Funds 16,832,423 21,189,204 27,394,591 45,116,050 34,578,806 25,664,749 57,100,399 36,046,947 (21,053,452) -36.87% 0 - 36.87 Grand Totals 233432,818 231,199,823 254,046,754 283,222,236 282,887,107 279,658,063 367,473,261 313,681,122 (53,792,139) - 14.64% 2,465,469 - 15.31% 13 City of South Bend, Indiana 2015 Generai Fund Summary Operating 8i Capital Budget Summary Deparfinenf Name I CITY CLERK Dept. Number 101 -0201 2014 2015 Budget 2012 2013 Amended 6130!2014 Proposed Forecast Variance % Description Actual Actual Budget Actual Budget 2016 2017 2018 2019 2014.2016 Ch 1EXPEND[TURES Expenditures by Cost Center Office of the City Clerk 304,355 $23,764 394,608 156,419 430,458 418,327 430,793 444,032 - 458,109 35,850 9% Total Cost Center Expenditures 304 ,355 323,764 394,608 166,4111 430,468 418,327 430,793 +K032 4681D9 35,850 9% Expenditures by Account Type Personnel Salaries & Wages 198,475 207,116 216,985 103,869 231,395 225,752 230,287 234,872 239,569 14,410 7% Fringe Benefits 57,910 62,083 95,778 35,784 108,047 113,035 120,608 128,860 137,855 12,269 13% TatatPersonnel 256,385 260,201 312,763 139,653 339,442 1 34787 350,875 363,732 377,424 26,679 9% Supplies 4,575 12,397 10,992 3,310 9,060 9,060 9,070 9,080 (3,252) -30% Services & Charges Professional Services 8,741 8,799 8,600 3,596 r 13,600 13,800 13,800 13,800 5,200 60% Printing & Advertising 9,620 14,550 23,750 5,421 26,500 28,750 27,000 27,250 0% Utilities - - - - - - - - - - Education &Training 2,934 1,998 5,850 1,279 4,250 4,250 4,250 4,250 (1,850) -32% Travel 5,559 3,829 5,000 762 7,350 7,350 7,350 7,350 7,350 2,350 471/6 Repairs & Maintenance 2,138 1,950 4,000 - 7,500 4,000 4,000. 4,000 4,000 3,500 88% Interfund Allocations; 5,628 5,988 3,103 1,548 3,826 3,940 4,058 4,180 4,305 723 23% Debt Service: Principal - 2,483 - - - - - - - - - Interest &Fees - 115 - - - - Grants & Subsidies - - - - - - - - Payment in Lieu of Taxes - - - - - - - Transfers Out - - - - - - - Other Services & Charges 2131 2,444 7,150 850 9.6501 10,650 10,650 10,650 10650 2,500 35% Total Services & Charges 38,751 42,166 57,453 13,456 69,876 70,490 70,858 71,230 71,605 12,423 22% Ga ital 6,644 13,400 13,440 0% Total Expenditures by Type 304,355 323,764 394,606 156,419 430,458 418,327 430,793 4 032 468,109 36 860 9% Explain Significant Revenue Expenditure Changes Below: Purchase of new copierllease, some minor remodeling for security and risk management. Upgrade cameras for recording equipment in conjunction with County and Council. There is a 60% increase in professional services for updates to the City of South Bend Municipal Cods. 13 14 City of South Bend, Indiana 2015 General Fund Summary Operating & Capital Budget Summary Department Name I COMMON COUNCIL Dept. Number F1 01-03111 2.014 2015 Budget 2012 2013 Amended 613012014 Proposed Forecast variance % Description Actual Actual Budget Actual Budget 2016 2017 2018 2019 2014 -2015 C EXPENDITURES Expenditures by Cost Center Common Council 379,017 348,922 542,598 142,938 -'e55, 139 626,655 645,171 664,764 685,751 (5(,459) -11% Total Cost Center Expenditures 379,017 346,922 542,598 142,938 485,139 626,855 645,171 664,764 635,751 (57459) -11% Expenditures by Account Type Personnel Salaries 11 Wages 136,449 140,532 171,394 72,018 180,960 177,920 181,278 184,7114 188,198 9,566 6% Fringe Berieffts 34,939 49,290 126,535 27,648 144,282 154,600 167,191 180,983 196,093 17,747 140/6 Total Personnel 173,368 169,822 297,M 99,666 325,242 332,520 348,469 366,687 3B4,291 Z1 313 9% Supplies 5,928 13,903 14,785 258i 4,4031 10,415 10,427 10,440 10,453 (10.382) -70% Services & Charges Professional Services 171,201 124,409 102,405 34,742 111,000 192,375 193,875 195,375 196,875 111,485} -39% Printing & Advertising 5,525 4,698 9,700 11697 9,700 9,500 9,500 9,500 9,500 0 Utilities - - - - - - - - - - Education &Training 1,173 349 2,500 85 2,500 2,600 2,700 2,800 2,900 - 0% Travel 658 899 5,000• 210 3,000 5,500 6,000 6,500 7,000 (2,000) -40% Repairs & Maintenance 4,519 2,928 15,000 2,351 14,597 16,000 16,000 16,000 16,000 (1,403) -9% Interfund Allocations 6,936 10,752 7,749 3,868 8,247 8,495 8,750 9,012 9,282 49B 6% Debt Service: Principal - - - - - - - - - - - Interest & Fees - - - - - Grants & Subsidies - - - - - - - Payment In Lieu of Taxes - - - - - - Transfers Out - - - - - - - Other Services & Charges 4,130 1,082 6,450 61 6,450 J 49,450 49450 49,450 49,450 0% Total Services & Charges 194,142 145,117 229,884 43,014 155,4941 283,920 286,2 75 288,637 291,007 74,390 -321/6 Capital 5,559 Total Expendituresb 379,017 346,922 642,598 142,938 465,139 626,855 645,171 664,764 685,751 57459) -11% Explain Significant Revenue Expenditure Changes Below: Budget reduced for 2015 by $63,459 or 12 %. The 2014 amended budget was higher primarily due to legal fees. 14 Vj 'NIT Col-11 �As FA SLpf-)RD�t, �-os-� CLN-)lc�, 15 -- City of, South Bend, Indiana 201" General Fund Summary Operating & Capital Budget Summary Department lvame 1ADMIN & FINANCE 0ep1. Numb ar 101 -0401 2014 2015 Budget 2012 2013 Amended 613012014 Proposed Forecast Variance % Description Actual Actual Bud at Actual Budget 2016 2017 2018 2019 2014.2015 Chg XPEND(a URES Expenditures by Cost Center Controller (i FTE) 105,000 106,000 115,000 57,500 147,791 112,007 119,270 126,228 133,735 32,791 28.51% Finance (7 F F&s) 625,874 568,148 723,972 338,908 719,765 801,830 834174 865,949 900,246 (4,207) -0.58% Human Resources (4 FTE's) _ 275,O0D 307,034 418,389 183, 990 399,231 446,201 464,049 482,611 501,915 (19,157) -4.56% Information Technology (6FTFs) 436,000 619,191 627,583 286,588 467,279 479,890 490,849 503,543 621,899 (160,304) - 25.54% Purchasing (2 FTE's) 71,000 128,1159 125,000 62,500 127,634 132,739 138,04B 143,570 149,313 2,634 2.11% Performance Management (1 FTE) - 75,212 82,000 41,000 95,972 99,811 103,804 107,955 112,274 13,972 17.416 Business Licensing (0 FTE) 48,000 - - - - - - - - - 27th Payroll - - 57,547 - - _ - 57,547 - Total Cost Center Expenditures 1,560,874 1,803,646 2,091,944 972,4136 2,015,219 073,278 149,194 1229,86T 2,319 3B2 (76,726 387% Expenditures by Account Type Personnel Salaries & Wages 1,023,679 1,122,164 1,409,475 610,906 1,303,728 1,319,572 1,345,963 1,372,883 1,400,340 (105,747) 7.50% Fri a Benefits 317,385 311,213 460,076 216,836 502,923 540,275 584,805 635,342 692,774 42 647 9.310% Total Personnel 1,341,064 1493,377 1,869,551 827,748 1,806.651 1,B59,847 1,930,768 2,008 225 2,093,114 (62,900 ) -3.36% Supplies 24,369 24,068 29,804 20,593 21,000 21,420 21,84B 22,265 ' 22,731 8664) - 29.66% Services & Charges Professional Services 117,996 175,435, 86,585 82,416 BB,ODO 87,720 89,474 91,264 93,089 (585) -0.68% Printing & Advertising 5,544 6,357 5,250 2,005 6,250 6,375 6,503 6,633 6,765 - 0.00 Uhlif1ps - - - - - - - - - - - Education &Training 7,004 13,125 23,539 9,726 10,500 10,710 10,924 11,143 11,366 (13,039) 55.39% Travel 8,477 13,533 13,350 12,708 16,350 16,677 17,011 17,351 17,698 3,000 22.47% Repairs & Maintenance 13,128 12,170 12,000 1,832 5,000 5,100 5,202 5,$08 5,412 (7,00D) 58.33% Irnterfund Allocations 23,652 37,966 21,936 6,667 24,725 25,961 27,259 26,622 30,D53 2,789 12,71% Debt Service' . Principal - 9134 2,900 1,013 2,118 2,308 2,445 634 - (722) - 24.90% Interest & Fees - 301 900 273 393 264 126 9 - (507) - 56,33% Grants & Subsidies - Payment In Lieu of Taxes - - - - - Transfers Out - - - - - - - - - - Other Services &Charges 19,640 26,327 25,069 7,505 36,172 36695 37,633 38,386 39,154 11,103 44.29% Total Services & Charges. 195,441 286 200 192,629 124,147 187,568 192,011 196,577 199,347 203,537 (4 961) - 256%/0 Capita{ Total-Expenditures by Type 1,580,874 1,803,645 2091,944 972,486 20t5,2i9 7,o73,27a 2,149,194 2,229,857 2319,382 (76,725 - 3.67 % /0 Explain Significant Revenue Expenditure Changes Below: Decrease in salaries due to moving the CIO to the COIT Fund and removing the unfilled database administratorposition. However, benefits Increased due to health insurance increases. No other major changes. Interfund allocations include an allocation for. the 311 Call Center to cover the cost of AT 311 calls. This should lessen the burden put on other departments to cover the cost of the call center. Also Included $46,000 in the 2015 budget•for preparation of the 20i4 CAFR as the SBOA was of litlie help in 2014 and has great, delayed the processing of the 2013 CAM Bids will be requested for this process, In order to cover the anticipated cost of the audit, other professional service agreements were adjusted for in 2015. e 16 Department Name Description tENDITURES nditures by Cost Center Police Department Personnel Salaries & Wages City of South Bend, Indiana 2015 General Fund Summary Operating & Capital Budget Summary POLICE Dept. Number FI 01 -0801 2014 2012 2013 Amended 6!3012614 Actual Actual Budget Actual I 2015 1 Proposed Budget Forecast 1 Budget Variance 2014 -2015 Chg 2016 2017 2018 2019 24,605,342 22,509,526 24,725,204 11,416,579 25,111,511 25,763,205 26,531,209 27,339,607 28,191,703 386,307 2% 14,942,401 14,515,059 15,169,656 7,125,373 1 15,879,595 1 16,947,249 17,286,194 17,631,918 17,984,556 1 1,689,939 11% 1 Services & Charges Professional Services 92,858 284,120 473,000 193,637 239,000 374,000 381,480 389,110 396,892 (234,000) -49% Printing & Advertising - - - - - - - - Utilities 275,819 306,074 365,850 144,342 367,850 375,207 382,711 390,365 398,173 2,000 1% Education & Training 28,183 28,567 - 370 - - - - - Travel 37,171 40,026 200 925 200 - - - - 0% Repairs & Maintenance 1,186,413 480,364 1,028,525 333,630 614,040 626,321 638,847 651,624 664,657 (414,485) -40% Interfund Allocations 1,273,880 1,322,108 1,277,244 632,388 421,602 434,250 447,278 460,696 474,517 (655,642) -67% Debt Service: Principal - - 6,000 1,563 6,000 6,120 6,242 6,367 6,495 0% Interest & Fees - - 2,000 422 2,000 2,040 2,081 2,122 2,165 0% Grants & Subsidies 16,610 14,696 40,000 2,279 40,000 40,000 40,000 40,000 40,000 0% Payment In Lieu of Taxes - - - Transfers Out - Other Services & Charges 197,389 192,673 148,032 37,075 159,195 162,379 165,626 168,939 172,318 11,163 8% Total Services & Charges 3.108.323 2,668.928 3.340.851 1,346.631 1,849,867 2.020,317 2.064,265 2.109,223 2.155.216 (1.490.964) -45% txpram higmncarn rtevenue txpenanure cnanges rseiow: Increase in Total Personnel Costs is due to a 2% increase In salary, a 19% increase in the cost of benefits, 27 payrolls paid in 2015 versus 26 in 2014. the transfer of 4 first Class Patrolman from the LOIT fund to the General fund, and the transfer of eight stafifrom the Communications budget to the Police budget. The budget includes the costs of 217 Swam Officers in 2015 compared to 213 in 2014. The Costs ()f43 Swum Officers is included in Fund 249 17 18 City of South Bend, Indiana -� 2015 General Fund Summary Operating & Capital Budget Summary Department Name FIRE Dept, Number F1 01 -0501 2014 2015 Budget 2012 2013 Amended 613012014 Proposed Forecast Variance % Description Actual Actual Budget Actual Bud et 2016 2017 2018 2019 2014 -2015 Ch EXPENDITURES Expenditures by Cost Center Fire 20,861,407 20,204,555 21,049,415 10,385,273 17,760,332 17,308,614 17,783,3156 18,271,382 18,779,825 (3,289,083) -16% Total Cost Center Expenditures 20,861,407 20,2P4,556 21,049,411; 10 385,273 17,760,332 17,308,814 17,783,385 18,271,382 18,779,825 (3,28E08:3:j 61A Expenditures by Account Type Personnel Salaries & Wages 13,788,204 13,689,260 13,664,914 7,025,613 11,156,360 10,958,025 11,177,185 11,400,729 11,628,743 (2,5o8,564) -16°/6 Frin a Benefits 5 143 237 4,698 042 5,141.600 2,356,311 4,577 501 4 806 376 6,o,16 695 5,299 030 5,583,981 563,999 -11% Total Personnel 18931,441 18,387,322 18808,414 9,381,924 15733,861 15,764,401 16,223,880 16,699,759 17,192,725 3072553 Su lies 603,189 353,149 589,756 158956 308,602 314,774 317,922 317.922 321,101 81,154 AS% Services & Charges Professional Services 65,350 66,668 37,850 61,732 37,850 36,039 38,229 38,421 38,613 - 0% Printing & Advertising 4,373 9,167 8,490 816 8,350. 8,392 8,434 8,476 8,518 (140) -2% Utilitles 149,420 202,069 237,500 114,162 225,600 230,010 234,610 239,302 244,088 (12,000) -5% Education & Training 67,357 61.653 96,000 37,128 81,000 81,405 81,612 82,221 82,632 (17,000) -17% Travel 14,167 20,646 13,000 13,942 13,000 13,065 13,130 13,196 13,262 - 0% Repairs & Maintenance 728,453 720,423 775,123 354,888 677,116 880,502 683,904 687,324 690,760 (99,0(Y7) -13% Interfund Allocations 371,770 362,581 400,563 210,801 153,253 156,318 159,444 182,633 165,886 (247,310) -62% Debt Service: principal - - - - - - - - - - Interest & Fees - - - Grants & Subsidies - - Payment In Lieu of Taxes - - - - - Transfers Out - - - 500,000 - - - - 500,000 Other Services & Charges 25,887 20,857 81,719 50,924 21,800 21,909 22,019 22,129 22,239 (59,919) -73% Total Services &Charges 1,426,777 1,464,084 1,653245 844393 1,229,640 1,241,583 1,253,701 1,265999 64,624 4% Ca ital A17.760 Total Expenditures b Type 20 861407 20,204 556 21,049 415 10,356.273 17 308 814 17-7R3 385 18,271 382 16,779,825 3,269,083 16 °/a Explain Sf nificant Revenue Expenditure Changes Below: Increases due to 21% projected increase, Heakh Care increase, 27th payment and additional firefighter previously in LOIT budget. Moved all EMS expenses to fund 288 for improved transparency; therefore, an overall decrease In the fund expenses have been presented, 18 City Of South Send, Indiana 2015 Fund Summary Operating & Capital Budget Summary Fund Name IMOTORvEHICLEH IGHWAY Fund Number 202 2014 2015 Budget 2012 2613 Amended 61301201:4 Proposed Forecast Variance Description Actual Actual ' Bud et Actual Budget 2016 2017 2018 2019 2D14 -2015 Chg REVENUE Property Taxes - - - - - - - - Lvca! Income Taxes - - - - - - - - Other Taxes 4,582,130 " 5,051,335 5,833,418 2,781,681 5,697,000 4,840,289" 4,660,994 4,881,906 4,903,027 63,$82 1.1% Grantsflntergovernmental - - - - - - - - Charges for Services 21B,881 422,045 240,000 183,753 265,DDO 287,650 270,327 273,030 275,760 25,000 10.4_% Interfund Allocations - Fines & Forfeitures - - - - - - - - Donations - - - - - - - - Other income 104,576 36,862 109,515 17,384 16,300 16,300 161300 16,300 16,300 (93,215) -85.1% Transfers In 2,700,212 3,626,B82 3 216,582 1,4B3,291 3 703 ODO 3,248 748 3,261,M 3,314,M 3,347,188 486,418 15,1% Total Revenue _ 1,605,799 9139124 9,199,615 4,4661f 0 9,681,300 8 372 987 8,428,85fi 8485,284 8,642,275 481 786 52% EXPENDITURES Expenditures by Cost Center Street Department 6,416,425 7,162,508 8,856,075 3,844,866 8,151,300 9,210,937 9,644,229 10,ODO,580 i0,328,641 (674,775) -7.611. Curb & Sidewalk 354,375 567,484 1,152,002 226,585 1,500,000 750,000 760,000 770,D00 780,000 347,19E 30.1% Total Cost Center Expenditures 6,77 MOD- 7,729 992 10,00 877 071,471 9,681,300 9,960,937....10,4K229 10,770 560 111D8,641 (327,577) -3.3% Expenditures by Account Type Personnel Salaries &Wages 2,131,503 21570,102 2,978,242 1,421,927 3,023,953 3,084,432 3,146,121 3,209,043 3273,224 45,7il 1.5% Frtn a Benefits 7 BBt 890,969 1,145,978 517,540 1,290 595 1,318,438 1,401 673 1,492 258 1,590,911 144,617 12.6% Total Personnel 2,8543$4 ,461071 4,124,220 1,939,467 4,314,548 4,402870 4,547,794 4,701301 4864;135 190328 4.6% Sup Iles 2513,468 2,430,754 3,329,451 841,140 2,014593 2,034739 2,055,087 2,075638 2,096,394 1314858 X9.5 °6 Services & Charges Professional Services 5,616 215,785 579,696 91,377 352,137 352,137 352,137 352,137 352,137 (227,559) -39.3% Prin ling &Advertising 248 119 1,450 370 1,450 1,450 1,450 1,450 1,450 -• 0.0% Uiilitles 37,449 53,656 59,056 30,035 49,995 52,496 55,121 57,877 60,770 . (9,060) - 15.3 %. Education &Training 865 6,044 5,138 2,010 7,500 7,500 7,500 7,500 7,500 2,362 46.0!° Travel 871 3,448 2,104 2,094 3,820 3,620 3,820 3,820 3,820 1,716 81.5% Repairs & Maintenance 1,008,064 1,113,653 $87,751 685,242 1,604,772 1,057,111 1,109,967 1,165,465 1,223,738 917,021 103.3% Interfund Allocations 184,428 222,060 417,248 206,516 575,748 626,792 645,596 664,964 684,913 1.58,500 3B.0% Debt Service: Principal - 99,908 374,121 119,233 421,265 569,041 774,997 933,628 945,406 47,145 12.6% Interest & Fees ' - 6,711 34,274 8,380 26,740 55,519 48,981 54,563 57,862 (7,534) -22.0% Grants & Subsidies - - - - - - - Payment In Lieu of Taxes Transfers Out - - - - - - - - Other Services & Charges 6,783 -20,921 16,118 9,477 8,730 8,905 9,063 9,2(34 9,450 7,388 -45.8% Total Services & Charges 1,243,346 1,742,320 2,376 958 - 15 1 6 835 3,252,159 . 2,734,771 3 006,652 ____3,250,758 3,347 046 876203 36.8% Ca ital 159,602 95,847 178,250 134,030- 100.000 2D0,001) 200 000 200,000 200,000 (Z8,250) -43.9% Total Expenditures by Type 8,770,800 7,729,992 10 008,877 4 071 471 9,681,300 9,372,380 9,811,533 10,227,707 10,507 676 327,577) 3.3% Net Surplus I (Deficit) 834,999 1,409,132 809,362) 394,638 (999,393) (1,382,677) (1,742,423) (1,965,300( Beginning Cash Balance 1,414,022 2,249,117 3,658,249 3,658,249 2,848,887 2,848,687 1,849,494 466,818 (1,275,606) Cash Adjustments . 98 - - - • - - - - - Ending Cash Balance 2,249,117 3,658,249 2,848,887 4,052,887 2,848,887 1,849,494 466,818 (1,275,606) (3,240,905) Cash Reserves Target 1,354,150 1,545,998 2001,775 814,294 1936260 1,874,476 1,962,307 2,045,541 2,101515 20.00% E xPlain Significant Revenue and Expenditure Changes Below: REVENUE - Kept amount to gas tax static at the 2013 amount of $2,769,789.DO for 2015 -2019 projections; increased the Wheel Tax at a rate of 1% per year. EXPENSES - Personnel costs include $112,965,00 for the "27th" payroll in 2015. The curb & sidewalk progran was reduced from $1.1 million dollars in 2014 to $750,000 for 2015 due io budget concerns and to reduce the transfer from the COIT Fund, increase in Fixed Allocations -41 Admin Fee Increased by $32,174; 07 Liability insurance Increased by $126,610. Wslodeally, services for street milling and infrared patching have been part of the Street Materials budget, In 2015, those items have been moved to Professional Services which Is a more appropriate classification for them since it is a service provided rather than a material. This move took $240,006 from the street materials line item, which brought the pavinglstreet maintenance budget down to just under $600,000. Added to that will be an additional $40D,000 from the LRSA fund, which will put our 2015 road maintenance budget at approximately $1,000,000. Repairs & Maintenance increase is actually due to an error in the 2014 budget; approximately $500,000 was left out of the Vehicle Repair line item and we are covering this year with budget transfers. In 2015, the accounlwas budgeted appropriately. wt City of South Bend, Indiana 2015 Fund Summary Operating & Capital Budget Summary Fund Name LAW ENFORCEMENT CONTINUING EDUCATION Fund Number 220 2014 2015 Budget 2012 2013 Amended 613012014 Proposed Forecast Variance % Description Actual Actual Budget Actual Budget 2016 2017 2018 2019 2014 -2015 Ch REVENUE Property Taxes Local Income Taxes Other Taxes - - - - - - Grants /Intergovernmental 74,468 6,964 10,000 10,000 25,000 25,000 25,000 25,000 25,0D0 15,000 150.4% Charges for Services 102,239 100,128 100,000 52,563 1D0,000 100,000 100,000 100,000 100,000 - 0.0% Interfund Allocations - - - Fines &Forfeitures 81,343 71,768 80,000 29,617 80,000 80,000 84,000 80,000 80,000 0.0% Donations 2,320 2,725 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0.0% other Income 19,488 12,944 29,000 13,432 4,000 4,000 4,000 4,000 4,000 (25,000) -86.2% Transfers In Total Revenue 279,858 194,529 221,000 105,612 211,000 211,000 211,000 211,000 211,000 10,000 -4.5% EXPENDITURES Expenditures by Cast Center Law Enforcement Continuing Ed 233,892 300,508 294,802 91,633 355,980 355,980 355,980 355,980 355,980 61,178 20.81/ Total Cost Center Ez enditures 233,892 300,508 294,802 91,833 355,980 355,980 355,980 355,980 355,98D 61,178 20.8% Expenditures by Account Type Personnel Salaries & Wages - - - - - - - - Frin a Benefits Total Personnel Su lies 22,921 131,788 40,855 21,495 115,980 115,980 115,980 115,9B0 115,980 75,125 183.9% Services & Charges Professional Services - - - - - - - - - - Printing & Advertising - Utilities - - - - - - - - Education & Training 37,120 19,100 80,000 38,721 80,000 80,000 80,000 80,000 80,000 0.0% Travel 14,729 1,576 50,000 17,670 50,000 50,000 50,000 50,000 50,000 D,D% Repairs & Maintenance - - - - - - - - - Interfund Allocatons Debt Service: Principal Interest & Fees - - - - - - - - - - Grants & Subsidies Payment In Lieu of Taxes Transfers Out - - - - - - - Other Services & Charges. 7,253 24,925 60,000 60,00ol 6D,000 60,000 60,000 60,004 0.0% Total Services & Charges 59,102 45,601 190,000 56,391 190,000 190,000 190,000 190,000 190,000 0.0% Ca ital 151,869 123,119 63,947 13,947 50,000 50,000 50,000 50,000 50,000 13,947 -21.8% Total Expenditures by Type 233,892 300,508 294,802 91,833 355,980 - 355,980 355,980 355,980 355,980 61,178 20.8% Net Surplus ! (Deficit) 45,966 (105,979) (73,802) 13,779 (144,980) (144,980) (144,980) (144,980) (144,980) Beginning Cash Balance 1,041,239 1,087,205 981,226 981,226 907,424 762,444 617,464 472,484 327,504 Cash Adjustments - - - - - - - - - Ending Cash Balance 1,087,205 981,226 907,424 995,005 762,444 617,464 472,484 327,504 182,524 Cash Reserves Target 46,778 60,102 58,960 18,367 71,196 71,196 71,196 71,196 71,196 20.00% Explain Significant Revenue and Expenditure Changes Below: wt 0 0 MA(k 21 City of South Band, Indiana 2016 Fund Summary Operating & Capital Budget Summary Fund Name LOCAL ROADS & STREETS FundArumberr 251 2014 2015 Budget 2012 2013 Amended 6/30/2014 Proposed Forecast Variance y, Description Actual Actual Budget Actual Budget 2016 2017 2018 2019 2014.2015 Chg REVENUE Property Taxes - - - - - _ Local Income Taxes - - - Other Taxes 1,022,508 1,001,671 1,080,000 540,556 1,000,000 1,000,000 1,000,000 1,000,()00 1,000,000 (80,000) - 7.4O10 Grantstritergovemmental - - - - Charges for Services - - - - Interfund Allocations - - - - - Fines & Forfeitures - - - - - Donations - - - - - Other Income 7,306 7,072 41,801 37,898 593,300 5,000 5,100 51100 5,100 551,499 1319.3% Transfers In Total Revenue 1,029,814 1,008,943 1,121,801 578,454 1,593,300 1,004000 1005,100 100 100 1,005100 471,499 42D1G EXPENDITURES Expenditures by Cost Center Paving materials - 397,338 352,663 20,436 380,000 360,000 380,000 400,000 400,000 27,337 7.8% Newroad projects 425,722 384,530 771,857 66,782 705,000 500,000 360,000 360,000 35D,000 (66,857) -8.7% Insurance allocation 115,800 - - - - Street signal replacement - - - 157,500 157,500 167,500 167,500 167,500 157,500 Curb and Sidewalks - - 350,000 - - - - 350,000 _ Total Cost Center Expenditures 541,522 781,868 1,124,520 87,218 1,592,500 1,037,500 927,5017 927,600 9171500 467,980 41.6% Expenditures by Account Type Personnel - Salaries & Wages - - - - - - - Frin eBenefits Total Personnel [Supplies 397.336 352663 20,436 380,000 3130,000 380,000 400,000 400,000 27,357 7.31% Services & Charges Professional Services - 7,500 7,500 - 7,500 7,500 7,500 7,500 7,500 0.0% Printing & Advertising - - - - - - Utilities - - - - Education &Training - - - - - - Travel - - - - - - - - Repairs & Maintenance - - '150,000 150,000 160,000 160,000 160,000 150,000 Int641und Allocations 115,800 - - - - - - Debt Service: Principal - - - - Interest & Fees - - - - - Grants & Subsidies - - - - Payment In lieu of Taxes - - - - - - Transfers Out - - - - - - - Other Services & Charges Total Services & Charges 115,800 7,500 7,500 167.500 157.500 167,500 167,500 167,600 150,000 2000.0% Capital 425,722 377030 764,357 66,782 1,055,000 500,000 380,000 30,000 350DOD 290,643 38.0% Total Expenditures by Type 541,522 781,868 1,12 520 81,218 1,692,500 1 037 500 927,600 927 500 917,500 467,980 41.6% Net Surplus f (Deficit) 486,292 227,076 (2,719) 491,235 800 32,501)) 77,6011 .77 600 87,600 Beginning Cash Balance 1,226,005 1,714,297 1,941,375 1,941,375 1,938,656 1,939,456 1,906,956 1,984,556 2,062,156 Cash Adjustments - 3 - - - - - - Ending Cash Balance 1,714,297 1,941,375 1,938,656 2,432,611 1,939,456 1,906,956 1,984,556 2,062,156 2,149,756 Cash Reserves Target 108,304' 156,374 224,904 17,444 318,500 207,500 185,500 185,600 183 500 20.00% Explain Significant Revenue and Expenditure Changes Below: $150K repair and maintenance is for signal replacements, formerly part of capital. Main revenue source is gas tax. $350,000 for local match of Safe Routes to School grant in 2015. 0 0 MA(k 21 City of South Bend, Indiana 2015 Fund Summary Operating & Capital Budget Summary Fund Name ICOUNTY OPTION INCOME TAX Fund Number 404 Description REVENUE Property Taxes Local Income Taxes Other Taxes Grantslkttergovernmenta I Charges for Services Interfund Allocations Fines & Forfeitures Donations Other Income 2014 2012 2013 Amended 613012014 Actual Actual Budget Actual 2015 Proposed Budget Forecast Budget Variance % 2014 -2016 Ch 2016 2017 2018 2019 j 8,610,742 7,846,939 8,645,811 4,322,905 8,857,724 9,212,033 9,580,514 9,953,735 10,362,284 211,913 2.5% - 42,900 - - - - - - _ 833,223 619,217 624,376 288,931 1,024,059 606,349 626,545 647,334 667,627 399,683 64.0% EXPENDITURES Expenditures by Cost Center ' 74,232 298,250 534,215 229,956 1,117,000 1,006,540 990,540 739,151 739,151 562,785 109.1% Debt Service 1,725,116 2,542,034 2,243,628 1,347,212 2,489,504 1,843,180 1,546,868 1,285,868 1,200,073 245,876 11.0% Information Technology !Innovation 596,089 1,564,142 2,336,755 713,095 2,760,782 2,370,477 2,190,279 2,126,276 1,931,598 424,027 18.1% GrantslSubsidies 342,388 315,760 316,116 125,558 320,938 320,938 320,938 320,936 320,938 4,822 1.5% Telephone 500,064 440,554 450,000 222,929 460,000 473,800 488,014 502,654 517,734 10,000 2.2% Street Lights Electricity 1,273,489 1,471,181 1,475,000 737,709 1,491,000 1,535,730 1,581,602 1,629,255 1,678,134 16,000 1.1 %a Building Maintenance 421,500 434,909 445,OD0 47,853 4BO,ODO 489,600 489,600 499,392 499,392 35,000 7.9% Transfer- Curb 11 Sidewalk Program 481,992 676,882 1,100,000 550,000 1,500,000 1,500,000 1,530,1100 1,530,000 1,560,600 - 0.0% Police & Fire Gasoline & Repairs 20,507 1,123,423 1,223,176 541,305 1,413,520 1,441,790 1,470,626 1,500,039 1,530,040 190,344 15.6% CapitallOther 2,963,266 361,538 1,576,110 172,599 824,804 908,126 1,107,873 960,928 1,195,271 (751,306) -47.7% Corridors - 315,760 - 125,658 470,000 320,938 - - - 470,000 - SB150 Promotion - - - - 150,000 - - - - 160,000 - Light Up South Bend - - - 550,000 200,000 200,000 200,000 200,000 200,0D0 200,000 36.4% Vacant & Abandoned - - - - 1,950,000 - - - - 1.950.000 Ant FAA Personnel Salaries & Wages - - - 306,045 306,492 312,621 318,874 325,251 308,045 100.0% Fringe Benefits - - - 119,03_2 125,975 135,487 146,267 158,501 119,032 100,0% TMA percnnn,4 _ _ _ - 70771 4.92.467 44SAAA 4R5 14n ARA 789 I A97 x177 dM no/. Services & Charges Professional Services 74,232 298,250 534,215 229,956 1,117,000 1,006,540 990,540 739,151 739,151 562,785 109.1% Printing & Advertising 2,374 1,740 3,000 B90 152,000 100,000 100,000 74000 75,000 149,000 4966.7% Utilities 1,773,553 1,911,735 1,925,000 960,638 1,951,000 2,009,530 2,069,018 2,131,910 2,195,868 26,000 1.4% Education & Training - 20,000 7,336 96,100 96,100 96,100 100,905 100,905 76,100 38D.5% Travel - - - - 20,770 20,770 20,770 21,809 21,809 20,770 100.0% Repairs & Maintenance 1,457,869 1,086,595 1,591,870 330,327 740,010 754,810 754,810 769,906 769,906 (851,860) 53.5% Interfund Allocations 495,816 498,924 512,720 256,362 1,175,675 1,210,945 1,247,274 1,284,692 1,323,233 662,955 1293% Debt Service: Principal 1,724,118 2,075,982 1,825,445 1,105,794 2,111,293 1,544,658 1,299,022 1,082,145 1,035,920 265,648 15.7% Interest & Fees 1,000 466,052 418,183 241,418 378,211 296,522 247,648 203,723 164,153 (39,972) -9.6% Grants & Subsidies 342,386 315,760 316,116 125,658 320,935 320,938 320,938 320,938 320,93B 4,622 1.5% Payment In Lieu of Taxes - - - - - - - - Transfers Out 481,992 676,862 1,100,000 550,000 1,500,000 1,500,000 1,530,000 1,530,DD0 1,560,600 400,000 36.4% Other Services & Charoes 170.087 149.039 259.181 18.450 2.338.542 361.542 361.542 368.773 388.773 2.077.361 Ant FAA ;eginning Cash Balance 14,207,444 15,327,000 14,905,633 14,905,633 13,010,D35 8,381,270 7,112,439 6,373,733 6,402,535 :ash Adjustments - - - - - - - - :nding Cash Balance 15,327,000 14,905,833 13,010,035 16,059,209 8,381,270 7,112,439 6,373,733 6,402,532 • 6,754,694 :ash Reserves Target 4,162,205 4,465,212 5,582,893 2,229,130 7,255,274 - 5,543,607 5,472,682 5,291,135 5,338,97,1 50,00% ::XPlatn srgnmcant xevenue ana txpenoftare unanges pmrow: Transferred Chief Information Officer (formerly Diredtor of IT) and Chief Innovation Officer and (2) Business Analysts (new In 2015) positions to COIT for 2015. Professional Services increased due to inclusion in the budget $420k for GIB Master Plan Implementation (increase in Professional Services for 2015 - 2017). Increase in education and travel due to moving IT related training and travel expenses to COPT as they are functions of the IT department and are required to keep the IT professionals who support the city, Increase in other services and charges includes an increase in the election expense as 2015 is a mayoral election year. This category also increased to Include the SMART program and Construction Skills Training and recruiting expenses ($165k total). Other income in 2015 includes $435,203 In loan repayments from the UDAG Fund 410 for the 1 st SourceMlariott loan based on BDC collections. 22