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12-2014 Cash Reserve Summary
Period Ending: December 31, 2014 Issued by: Controller City of South Bend Cash Reserves Summary Page Number(s) Contents 2 -4 Cash Reserves Summary 5 General Fund Trends 6 Parks & Recreation Fund Trends 7 Motor Vehicle Highway Fund Trends 8 Liability Insurance Fund Trends 9 Loss Recovery Fund Trends 10 Public Safety LOIT Fund Trends 11 County Option Income Tax Fund (COIT) Trends 12 Economic Development Income Tax Fund (EDIT) Trends 13 Self - funded Employee Benefits Fund Trends 14 -16 Controller's Cash Report Distribution Mayor Chief of Staff Deputy Chief of Staff City Controller Deputy City Controller City Finance Director Financial Officer Department Heads Fiscal Officers Cash Reserve Report Pete Buttigieg Kathryn Roos Brian Pawlowski John Murphy Jennifer Hockenhull Rahman Johnson Cecil Eastman Iv City of South Bend Cash Reserves Summary December 31, 2014 Fund Fund Name Cash Balance Outstanding Encumbrances Available Cash Cash Reserve Requirement Variance Percentage of Budget Notes Cash Reserve Policy City Controlled Funds 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 412 MAJOR MOVES CONSTRUCTION General Fund MORRIS PERFORMING ARTS CENTER CAPITAL 20% of annual expenditures 49,190.03 0.00 49,190.03 0.00 49,190.03 101 GENERAL FUND 28,684,572.90 736,895.16 27,947,677.74 14,238,697.25 13,708,980.49 49% d Property taxes in June and December 251/6 of annual expenditures - higher due to property tax delays 581,586.00 Special Revenue Funds 581,586.00 180,733.75 400,852.25 80% a 25% of annual expenditures- higher due to property tax delays 249,627.02 0.00 102 RAINY DAY FUND 8,647,177.65 0.00 8,647,177.65 8,389,741.30 257,436.35 3% ® No expenditures budgeted 3% contingency of total expenditures in previous fiscal year 103 EXCESS LEVY 3,647.54 0.00 3,647.54 0.00 3,647.54 100% No expenditures budgeted 950% O 201 PARKS & RECREATION 3,500,634.31 95,060.57 3,405,573.74 3,150,219.50 255,354.24 27% Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 202 MOTOR VEHICLE HIGHWAY 3,897,479.09 804,084.85 3,093,394.24 2,001,775.40 1,091,618.84 31% Transfers from EDIT fund 20% of annual expenditures 203 RECREATION - NONREVERTING 815,051.84 13,206.41 801,845.43 295,812.80 506,032.63 54% 20% of annual expenditures 209 STUDEBAKERIOLIVER REVERTING GRANTS 1,087,092.13 30,000.00 1,057,092.13 283,000.00 774,092.13 75% 20% of annual expenditures 210 DEPT COMMUNITY INVESTMENT STATE GRANTS 329,623.02 22,400.00 307,223.02 432,577.20 (125,354.18) 14% © No IDGF received yet 20% of annual expenditures 211 DCI ADMINISTRATION FUND 1,074,838.56 30,105.22 1,044,733.34 480,976.80 563,756.54 43% 0 20% of annual expenditures 212 DCI GRANT FUND 791,640.03 2,447,967.48 (1,656,327.45) (1,656,327.45) 0.00 100% o DCI grant fund - CDBG, HUD, etc. Grant fund - reimbursement grants - no reserves 216 POLICE STATE SEIZURES 187,540.20 0.00 187,540.20 8,000.00 179,540.20 469% 4P 20% of annual expenditures 217 GIFT, DONATION, BEQUEST 138,018.07 81,181.75 56,836.32 40,202.00 16,634.32 28% 4P 20% of annual expenditures 218 POLICE CURFEW VIOLATIONS 12,012.77 0.00 12,012.77 200.00 11,812.77 1201% 4D 20% of annual expenditures 220 LAW ENFORCEMENT CONTINUING EDUCATION 961,836.70 6,498.00 955,338.70 58,960.40 896,378.30 324% 4P 20% of annual expenditures 227 LOSS RECOVERY FUND 5,867,278.47 4,187,273.53 1,680,004.94 1,323,161.00 356,843.94 25% 20% of annual expenditures 244 EMERGENCY PHONE SYSTEM 33,670.74 0.00 33,670.74 0.00 33,670.74 16% No reserve requirement 249 PUBLIC SAFETY L.O.I.T. 1,293,978.68 0.00 1,293,978.68 1,442,931.60 (148,952.92) 18% © Fire Dept O/T over by $183K 20% of annual expenditures 251 LOCAL ROADS & STREETS 2,445,858.73 333,720.52 2,112,138.21 224,904.00 1,887,234.21 188% 20% of annual expenditures 252 EXCESS WELFARE DISTRIBUTION 7.73 0.00 7.73 229.20 (221.47) 1% ® 20% of annual expenditures 258 HUMAN RIGHTS - FEDERAL GRANT 530,515.81 0.00 530,515.81 54,800.20 475,715.61 194% O 20% of annual expenditures 271 EASTRACE WATERWAY 5,315.36 0.00 5,315.36 2,069.20 3,246.16 51% ® 20% of annual expenditures 273 MORRIS PAC /PALAIS ROYALE MARKETING 26,728.97 973.50 25,755.47 3,600.00 22,155.47 143% O 20% of annual expenditures 280 POLICE BLOCK GRANTS 3,830.26 0.00 3,830.26 0.00 3,830.26 100% O Police grant fund, reimbursement 20% of annual expenditures 281 REDEVLOPMENT COMMISSION - REV BONDS 27,220.49 0.00 27,220.49 0.00 27,220.49 100% 4P 20% of annual expenditures 289 HAZMAT 39,651.41 21,529.55 18,121.86 6,000.00 12,121.86 60% O 20% of annual expenditures 291 INDIANA RIVER RESCUE 105,460.36 0.00 105,460.36 10,460.00 95,000.36 202% 20% of annual expenditures 292 POLICE GRANTS 95,463.84 15,144.28 80,319.56 45,612.00 34,707.56 35% 20% of annual expenditures 294 REGIONAL POLICE ACADEMY 68,322.26 0.00 68,322.26 4,750.00 63,572.26 288% 20% of annual expenditures 295 COPS MORE GRANT 106,295.07 30,735.00 75,560.07 28,320.00 47,240.07 53% 20% of annual expenditures 299 POLICE FEDERAL DRUG ENFORCEMENT 345,542.57 23,960.12 321,582.45 33,299.80 288,282.65 193% 20% of annual expenditures 404 COUNTY OPTION INCOME TAX 14,960,014.03 1,149,822.50 13,810,191.53 5,582,892.50 8,227,299.03 124% 50% of annual expenditures - higher due to bonding and rating agencies 408 ECONOMIC DEVELOPMENT INCOME TAX 10,176,142.14 142,486.59 10,033,655.55 5,144,992.00 4,888,663.55 98% 50% of annual expenditures - higher due to bonding and rating agencies 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 27,681.41 0.00 27,681.41 0.00 27,681.41 100% 4P UDAG revenue is minimal 20% of annual expenditures 655 PROJECT RELEAF 980,361.64 0.00 980,361.64 86,022.80 894,338.84 228% ® 20% of annual expenditures 705 POLICE K -9 UNIT 3,320.79 0.00 3,320.79 400.00 2,920.79 166% ® 20% of annual expenditures TO Special Revenue Funds 58,589,252.67 9,436,149.87 49,153,102.80 27,479,582.25 21,673,520.55 Debt Service Fund 313 HALL OF FAME DEBT SERVICE Cash Reserve Report 74,163.70 0.00 74,163.70 254,260.00 (180,096.30) 6% ® Property taxes in June and December of annual expenditures - cash flow problems due to property taxes 2,911,016.67 Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPITAL Cash Reserve Report 74,163.70 0.00 74,163.70 254,260.00 (180,096.30) 6% ® Property taxes in June and December of annual expenditures - cash flow problems due to property taxes 2,911,016.67 198,332.56 2,712,684.11 1,257,459.80 1,455,224.31 43% 20% of annual expenditures 596,436.17 0.00 596,436.17 173,149.20 423,286.97 69% 20% of annual expenditures 40,473.90 0.00 40,473.90 708.00 39,765.90 1143% 20% of annual expenditures 49,190.03 0.00 49,190.03 0.00 49,190.03 100% 0 20% of annual expenditures 521,464.83 9,932.95 511,531.88 41,043.40 470,488.48 249% 0 20% of annual expenditures 581,586.00 0.00 581,586.00 180,733.75 400,852.25 80% a 25% of annual expenditures- higher due to property tax delays 249,627.02 0.00 249,627.02 92,450.00 157,177.02 68% G Cigarette and hotel /motel taxes 25% of annual expenditures - higher due to state tax delays 3,643,765.13 1,766,060.45 1,877,704.68 1,164,745.80 712,958.88 32% G 20% of annual expenditures 515,718.32 10,247.69 505,470.63 10,640.00 494,830.63 950% O 20% of annual expenditures W City of South Bend Cash Reserves Summary December 31, 2014 Fund Fund Name Cash Outstanding Available Cash Reserve Percentage 222 CENTRAL SERVICES 1,539,451.06 167,445.78 Balance Encumbrances Cash Requirement Variance of Budget Notes Cash Reserve Policy 434 CREED FUND 9,837.67 0.00 9,837.67 162,737.50 (152,899.83) 2% Revenue collected in Nov /Dec 25% of annual expenditures - higher due to state tax delays 450 PALAIS ROYALE HISTORIC PRESERVATION 63,197.66 0.00 63,197.66 2,000.00 61,197.66 632% 20% of annual expenditures 677 HALL OF FAME CAPITAL FUND 559,542.62 0.00 559,542.62 37,713.40 521,829.22 297% 20% of annual expenditures 195,715.26 Total Capital & Debt Service Funds 9,816,019.72 1,984,573.65 7,831,446.07 3,377,640.85 4,453,805.22 0 6,370,769.00 0 Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 735,192.14 51,286.74 683,905.40 759,781.80 (75,876.40) 18% ® Cash reserves less than target 20% of annual expenditures 601 PARKING GARAGES 1,074,248.72 192,984.32 881,264.40 319,561.60 561,702.80 55% 0 20% of annual expenditures 610 SOLID WASTE OPERATIONS 406,533.61 1,955.16 404,578.45 1,170,892.60 (766,314.15) 7% ® High blanket encumbrances, cash ok 20% of annual expenditures 611 SOLID WASTE CAPITAL 35,220.19 0.00 35,220.19 0.00 35,220.19 100% 0 Transfers made as needed No Reserves - transfer from operating account for debt service as needed 620 WATER WORKS OPERATIONS 4,305,541.09 236,229.07 4,069,312.02 0.00 4,069,312.02 27% 0 No reserves - transfer from operating accounts as needed 622 WATER WORKS CAPITAL 3,140,577.94 85,892.20 3,054,685.74 195,651.60 2,859,034.14 312% 0 20% of annual expenditures 623 WATERWORKS BOND CAPITAL 202,615.47 53,085.18 149,530.29 0.00 149,530.29 100% 0 Bond fund - spend down to zero - no reserves 624 WATERWORKS CUSTOMER DEPOSIT 1,481,215.66 0.00 1,481,215.66 1,481,215.66 0.00 1o0% 0 100% rash reserves for customer deposits 625 WATERWORKS SINKING FUND 4,658.02 0.00 4,658.02 0.00 4,658.02 100% 0 No Reserves - transfer from operating account for debt service as needed 626 WATER WORKS BOND RESERVE 1,647,609.36 0.00 1,647,609.36 1,647,609.36 0.00 100% 100% cash reserves per bond covenants and Crowe Horvath 629 WATER WORKS RESERVE - O & M 2,085,038.68 0.00 2,085,038.68 1,416.95 2,083,621.73 24530% 16.67% of annual operating expenses in fund 620, net of transfers 640 SEWER REPAIR INSURANCE 1,507,864.75 0.00 1,507,864.75 109,995.60 1,397,869.15 274% 20% of annual expenditures 641 SEWAGE WORKS OPERATIONS 8,997,798.15 1,253,785.05 7,744,013.10 1,777,809.70 5,966,203.40 22% 5% of annual expenditures, $1.5 million target, see also fund 643 642 SEWAGE WORKS CAPITAL 3,753,887.73 3,712,709.03 41,178.70 0.00 41,178.70 0% 0 No Reserves - transfer from operating account as needed 643 SEWAGE WORKS RESERVE - O & M 3,422,563.54 0.00 3,422,563.54 2,500.50 3,420,063.04 22817% 0 16.67% of annual operating expenses in fund 641, net of transfers 645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 100% 0 Bond fund - spend down to zero - no reserves 647 2007 SEWER BOND 0.14 0.00 0.14 0.00 0.14 1o0% 0 Bond fund - spend down to zero - no reserves 649 SEWAGE WORKS BOND SINKING 790,792.99 0.00 790,792.99 0.00 790,792.99 100% 0 No Reserves - transfer from operating account for debt service as needed 650 CLAY SEWAGE WORKS OPERATIONS 0.00 0.00 0.00 0.00 0.00 100% 0 100% reserves of cash available 651 20078 SEWER BOND 2.44 0.00 2.44 0.00 2.44 100% 0 Bond fund - spend down to zero - no reserves required 653 SEWAGE WORKS DEBT SERVICE RESERVE 7,286,831.50 0.00 7,286,831.50 7,286,831.50 0.00 100 % 0 100 % cash reserves per bond covenants and Crowe Horvath 658 2010 SEWER BOND 2.05 0.00 2.05 0.00 2.05 100% 0 Bond fund - spend down to zero - no reserves required 659 2011 SEWER BOND 1,600,309.24 1,705,837.65 (105,528.41) 0.00 (105,528.41) 100% ® Bond fund - spend down to zero - no reserves required 661 2012 SEWER BOND 16,828,975.47 1,624,274.75 15,204,700.72 0.00 15,204,700.72 100% 0 Bond fund - spend down to zero - no reserves required 664 2013A SEWER REFUNDING BOND 4,483.01 0.00 4,483.01 0.00 4,483.01 100% 0 Bond fund - spend down to zero - no reserves required 670 CENTURY CENTER 892,875.51 0.00 892,875.51 912,979.60 (20,104.09) 20% © 20% of annual expenditures 671 CENTURY CENTER CAPITAL 1,418,662.50 0.00 1,418,662.50 393,547.00 1,025,115.50 360% 0 20% of annual expenditures, $800,000 minimum per Board of Managers Total Enterprise Funds 61,623,499.90 8,918,039.15 52,705,460.75 16,059,793.47 36,645,667.28 0 Internal Service Funds 222 CENTRAL SERVICES 1,539,451.06 167,445.78 1,372,005.28 726,935.20 645,070.08 38% 0 exclude utilities budget & encumb. 20% of annual expenditures, excluding utility accounting 226 LIABILITY INSURANCE 5,683,353.39 669.00 5,682,684.39 724,300.00 4,958,384.39 196% 0 25% of annual expenditures - higher reserves for future claims 278 TAKE HOME VEHICLE POLICE 516,310.15 0.00 516,310.15 16,116.00 500,194.15 641% 0 20% of annual expenditures 711 SELF - FUNDED EMPLOYEE BENEFITS 4,059,314.37 5,000.00 4,054,314.37 3,982,909.25 71,405.12 25% 0 25% of annual expenditures- higher reserves for future claims 713 UNEMPLOYMENT COMP FUND 241,310.06 0.00 241,310.06 45,594.80 195,715.26 106% 0 Rates charged to departments reduced 20% of annual expenditures Total Internal Service Funds 12,039,739.03 173,114.78 11,866,624.25 5,495,855.25 6,370,769.00 0 Trust & Agency Funds 701 FIREFIGHTERS PENSION 639,496.19 0.00 639,496.19 1,468,611.25 (829,115.06) 11% 0 Pension relief June & September 25% of annual expenditures, higher due to pension relief paid later 702 POLICE PENSION 1,111,411.78 0.00 1,111,411.78 1,805,485.25 (694,073.47) 15% 0 Pension relief June & September 25% of annual expenditures, higher due to pension relief paid later 703 POLICE/FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 100% 0 100% rash reserves - trust & agency funds 709 PAYROLL FUND 0.00 0.00 0.00 0.00 0.00 100% 0 100% cash reserves - trust & agency funds 712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 100% 0 100% cash reserves - trust & agency funds 718 STATE TAX DEDUCTION FUND 301,548.33 0.00 301,548.33 301,548.33 0.00 100% 0 100% cash reserves - trust & agency funds 725 MORRIS / PALAIS BOX OFFICE 1,071,031.60 0.00 1,071,031.60 1,071,031.60 0.00 100% 0 100% cash reserves - trust &agency funds 730 CITY CEMETERY TRUST 28,394.15 0.00 28,394.15 4,119.00 24,275.15 138% 0 20% of annual expenditures Total Trust & Agency Funds 3,151,882.05 0.00 3,151,882.05 4,650,795.43 (1,498,913.38) Cash Reserve Report City of South Bend Cash Reserves Summary December 31, 2014 Actual Fund Fund Name Cash Outstanding Available Cash Reserve Percentage Balance Encumbrances Cash Requirement Variance of Budget Notes Cash Reserve Policy Total City Funds 173,904,966.27 21,248,772.61 152,656,193.66 71,302,364.50 81,353,829.16 0 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - AIRPORT 31,411,026.19 1,861,382.51 29,549,643.68 6,821,673.25 22,727,970.43 108% 0 Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 420 TIF DISTRICT - SBCDA GENERAL (DOWNTOWN) 4,098,978.70 192,965.77 3,906,012.93 1,457,315.25 2,448,697.68 67% Q Property taxes in June and December 25% of annual expenditures - higher due to property, tax delays 422 TIF DISTRICT - WEST WASHINGTON 1,196,439.81 38,900.36 1,157,539.45 164,383.50 993,155.95 176% Q 25% of annual expenditures- higher due to property tax delays 425 TIF LEIGHTON PLAZA 172,577.67 0.00 172,577.67 29,885.00 142,692.67 115% Q Property taxes in June and December 20% of annual expenditures 426 TIF CENTRAL MEDICAL SERVICE AREA 2,295,857.77 179,125.85 2,116,731.92 1,025,876.00 1,090,855.92 52% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 429 TIF NORTHEAST DISTRICT 4,559,110.30 187,523.81 4,371,586.49 701,529.25 3,670,057.24 156% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 4,960,153.12 1,222,533.09 3,737,620.03 1,621,989.25 2,115,630.78 58% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 432 TIF SSDA #3 - ERSKINE VILLAGE 6,506,285.79 0.00 6,506,285.79 123,537.75 6,382,748.04 1317% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 435 TIF - DOUGLAS ROAD 221,558.13 4,200.00 217,358.13 99,955.75 117,402.38 54% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays 436 TIF - NORTHEST RESIDENTIAL 1,706,487.73 0.00 1,706,487.73 895,807.00 810,680.73 48% Q Property taxes in June and December 25% of annual expenditures - higher due to property tax delays Total Tax Increment Financing Funds 57,128,475.21 3,686,631.39 53,441,843.82 12,941,952.00 40,499,891.82 Redevelopment Funds 433 REDEVELOPMENT ADMINISTRATION GENERAL 10,095.99 0.00 10,095.99 4,000.00 6,095.99 50% 20% of annual expenditures 439 CERTIFIED TECHNOLOGY PARK 5,023,459.40 0.00 5,023,459.40 720,000.00 4,303,459.40 140% Q 20% of annual expenditures 454 AIRPORT URBAN ENTERPRISE ZONE 377,658.78 0.00 377,658.78 0.00 377,658.78 100% 20% of annual expenditures 619 BLACKTHORN GOLF COURSE OPERATIONS 83,501.07 0.00 83,501.07 334,341.20 (250,840.13) 5% ® Cash reserves less than target 20% of annual expenditures Total Redevelopment Funds 5,494,715.24 0.00 5,494,715.24 1,058,341.20 4,436,374.04 Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,904.00 0.00 1,038,904.00 1,038,904.00 0.00 100 % 100% debt service reserve per bond covenants 317 COVELESKI BOND DEBT RESERVE 505,194.31 0.00 505,194.31 505,194.31 0.00 100 % 100% debt service reserve per bond covenants 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 0.00 0.00 0.00 0.00 0.00 100% 100% debt service reserve per bond covenants 328 SBCDA 2003 DEBT RESERVE 1,735,840.00 0.00 1,735,840.00 1,735,840.00 0.00 100 % 100% debt service reserve per bond covenants Total Debt Service Funds 3,279,938.31 0.00 3,279,938.31 3,279,938.31 0.00 Q Total Redevelopment Commission Funds 65,903,128.76 3,686,631.39 62,216,497.37 17,280,231.51 44,936,265.86 Q City Operations Total 239,808,095.03 24,935,404.00 214,872,691.03 88,582,596.01 126,290,095.02 Cash Reserve Report General Fund - 101 60% w $35 p $30 Reserve $25 Actual Percent Date Available Cash $20 Requirement $15 Percent 0% OeG F�,p PQI' Do's OeG Fep PQt' �JC PJ� �o�" Oec; 3^ 4r 3� "gyp �^ 3 3u `!�r 3,,� 3^ 3^ tActual Percent —0--Percent Requirement 31- Dec -12 $10 27,733,383.63 $5 16,173,912.25 31- Dec -12 43% 25% 31- Jan -13 $- Q�d ��� e PQC Available Cash —0--Reserve Requirement 60% 50% Reserve 40% 30% Actual Percent Date Available Cash 20% 10% Requirement Date Percent 0% OeG F�,p PQI' Do's OeG Fep PQt' �JC PJ� �o�" Oec; 3^ 4r 3� "gyp �^ 3 3u `!�r 3,,� 3^ 3^ tActual Percent —0--Percent Requirement Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 27,733,383.63 $ 16,173,912.25 31- Dec -12 43% 25% 31- Jan -13 $ 25,550,484.83 $ 16,173,912.25 31- Jan -13 39% 25% 28- Feb -13 $ 22,353,542.47 $ 16,173,912.25 28- Feb -13 35% 25% 31- Mar -13 $ 16,598,780.26 $ 16,233,266.50 31- Mar -13 26% 25% 30- Apr -13 $ 15,116,269.16 $ 16,233,266.50 30- Apr -13 23% 25% 31- May -13 $ 12,079,846.98 $ 16,233,266.50 31- May -13 19% 25% 30- Jun -13 $ 29,307,356.46 $ 16,233,266.50 30- Jun -13 45% 25% O1 31- Jul -13 $ 27,482,947.63 $ 16,233,266.50 31- Jul -13 42% 25% 31- Aug -13 $ 22,315,551.29 $ 16,233,266.50 31- Aug -13 34% 25% 30- Sep -13 $ 18,544,399.98 $ 16,233,266.50 30- Sep -13 29% 25% 31- Oct -13 $ 16,816,726.59 $ 16,272,893.00 31- Oct -13 26% 25% 30- Nov -13 $ 13,615,491.79 $ 16,272,893.00 30- Nov -13 21% 25% 31- Dec -13 $ 27,464,709.03 $ 16,272,893.00 31- Dec -13 42% 25% 31- Jan -14 $ 22,475,568.55 $ 13,854,192.00 31- Jan -14 41% 25% 28- Feb -14 $ 19,666,397.13 $ 14,060,717.50 28- Feb -14 35% 25% 31- Mar -14 $ 16,931,467.58 $ 14,071,197.25 31- Mar -14 30% 25% 30- Apr -14 $ 13,664,592.50 $ 14,071,197.25 30- Apr -14 24% 25% 31- May -14 $ 10,906,411.36 $ 14,071,197.25 31- May -14 19% 25% 30- Jun -14 $ 29,432,779.84 $ 14,071,197.25 30- Jun -14 52% 25% 31- Jul -14 $ 26,473,744.03 $ 14,088,697.25 31- Jul -14 47% 25% 31- Aug -14 $ 23,722,786.84 $ 14,088,697.25 31- Aug -14 42% 25% 30- Sep -14 $ 20,202,390.82 $ 14,088,697.25 30- Sep -14 36% 25% 31- Oct -14 $ 17,007,547.31 $ 14,088,697.25 31- Oct -14 30% 25% 30- Nov -14 $ 13,644,872.96 $ 14,088,697.25 30- Nov -14 24% 25% 31- Dec -14 $ 27,947,677.74 $ 14,238,697.25 31- Dec -14 49% 25% Cash Reserve Report Parks & Recreation - 201 Cash Reserve Report U) $6 C °_ $5 _ Reserve Actual $4 Date $3 $2 Date Percent Requirement $1 $ 4,763,668.60 $ 3,223,115.75 Ooc Q�� PQ� �JC „�� �0 go ryo „��•' g� „�' eye " ' „�� g� „��•' —*--Available Cash (Reserve Requirement Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 4,763,668.60 $ 3,223,115.75 31- Dec -12 37% 25% 31- Jan -13 $ 3,563,772.38 $ 3,223,115.75 31- Jan -13 28% 25% 28- Feb -13 $ 2,773,384.04 $ 3,223,115.75 28- Feb -13 22% 25% 31- Mar -13 $ 1,708,681.50 $ 3,223,115.75 31- Mar -13 13% 25% 30- Apr -13 $ 1,052,663.00 $ 3,223,115.75 30- Apr -13 8% 25% 31- May -13 $ 866,259.51 $ 3,223,115.75 31- May -13 7% 25% 30- Jun -13 $ 4,545,667.87 $ 3,223,115.75 30- Jun -13 35% 25% rn 31- Jul -13 $ 4,143,899.98 $ 3,223,115.75 31- Jul -13 32% 25% 31- Aug -13 $ 3,304,340.26 $ 3,223,115.75 31- Aug -13 26% 25% 30- Sep -13 $ 2,735,245.44 $ 3,223,115.75 30- Sep -13 21% 25% 31- Oct -13 $ 2,126,910.16 $ 3,231,865.75 31- Oct -13 16% 25% 30- Nov -13 $ 1,330,822.60 $ 3,231,865.75 30- Nov -13 10% 25% 31- Dec -13 $ 4,038,810.72 $ 3,231,865.75 31- Dec -13 31% 25% 31- Jan -14 $ 2,247,629.45 $ 3,096,131.75 31- Jan -14 18% 25% 28- Feb -14 $ 1,648,649.90 $ 3,150,219.50 28- Feb -14 13% 25% 31- Mar -14 $ 1,032,377.06 $ 3,150,219.50 31- Mar -14 8% 25% 30- Apr -14 $ 590,542.73 $ 3,150,219.50 30- Apr -14 5% 25% 31- May -14 $ 83,244.80 $ 3,150,219.50 31- May -14 1% 25% 30- Jun -14 $ 3,535,769.93 $ 3,150,219.50 30- Jun -14 28% 25% 31- Jul -14 $ 3,047,667.29 $ 3,150,219.50 31- Jul -14 24% 25% 31- Aug -14 $ 2,094,579.12 $ 3,150,219.50 31- Aug -14 17% 25% 30- Sep -14 $ 1,554,697.71 $ 3,150,219.50 30- Sep -14 12% 25% 31- Oct -14 $ 1,005,198.50 $ 3,150,219.50 31- Oct -14 8% 25% 30- Nov -14 $ 282,628.37 $ 3,150,219.50 30- Nov -14 2% 25% 31- Dec -14 $ 3,405,573.74 $ 3,150,219.50 31- Dec -14 27% 25% Cash Reserve Report V Motor Vehicle Highway - 202 Cash Reserve Report U) $5 Reserve o $4 Actual Percent $4 2 Available Cash $3 Requirement Date $3 Requirement 31- Dec -12 $2 2,057,519.44 $ $2 31- Dec -12 23% $1 31- Jan -13 $ $1 $ 1,813,299.20 ��M ^,J ee P �O �J ^,��0 ee`��P3� "P e3� ti�.e P 3, 33�3��o3 ^�eG � ��3�g 3 � Available Cash (Reserve Requirement Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 2,057,519.44 $ 1,813,299.20 31- Dec -12 23% 20% 31- Jan -13 $ 1,840,647.98 $ 1,813,299.20 31- Jan -13 20% 20% 28- Feb -13 $ 1,556,523.49 $ 1,813,299.20 28- Feb -13 17% 20% 31- Mar -13 $ 1,348,215.94 $ 1,813,299.20 31- Mar -13 15% 20% 30- Apr -13 $ 3,844,596.47 $ 1,813,299.20 30- Apr -13 42% 20% 31- May -13 $ 2,375,503.84 $ 1,813,299.20 31- May -13 26% 20% 30- Jun -13 $ 2,582,299.16 $ 1,813,299.20 30- Jun -13 28% 20% 31- Jul -13 $ 3,701,668.02 $ 1,813,299.20 31- Jul -13 41% 20% 31- Aug -13 $ 3,587,289.24 $ 1,813,299.20 31- Aug -13 40% 20% 30- Sep -13 $ 3,867,160.45 $ 1,813,299.20 30- Sep -13 43% 20% 31- Oct -13 $ 3,728,689.78 $ 1,835,299.20 31- Oct -13 41% 20% 30- Nov -13 $ 3,693,079.20 $ 1,835,299.20 30- Nov -13 40% 20% 31- Dec -13 $ 3,077,037.70 $ 1,835,299.20 31- Dec -13 34% 20% 31- Jan -14 $ 2,350,831.49 $ 1,821,153.60 31- Jan -14 26% 20% 28- Feb -14 $ 2,055,931.61 $ 1,941,729.60 28- Feb -14 21% 20% 31- Mar -14 $ 1,890,447.88 $ 1,941,729.60 31- Mar -14 19% 20% 30- Apr -14 $ 3,351,701.43 $ 1,941,729.60 30- Apr -14 35% 20% 31- May -14 $ 3,470,456.90 $ 1,941,729.60 31- May -14 36% 20% 30- Jun -14 $ 3,366,866.26 $ 1,941,729.60 30- Jun -14 35% 20% 31- Jul -14 $ 2,837,076.85 $ 2,001,775.40 31- Jul -14 28% 20% 31- Aug -14 $ 2,217,578.14 $ 2,001,775.40 31- Aug -14 22% 20% 30- Sep -14 $ 2,402,072.20 $ 2,001,775.40 30- Sep -14 24% 20% 31- Oct -14 $ 3,204,864.97 $ 2,001,775.40 31- Oct -14 32% 20% 30- Nov -14 $ 2,968,298.70 $ 2,001,775.40 30- Nov -14 30% 20% 31- Dec -14 $ 3,093,394.24 $ 2,001,775.40 31- Dec -14 31% 20% Liability Insurance - 226 Cash Reserve Report y $7 o $6 Reserve $5 Actual $4 Date Available Cash Requirement Date $3 Requirement 31- Dec -12 $ $2 $ $1 31- Dec -12 180% 25% 31- Jan -13 $ N M M M M M M M M M M M M V V V V V V V V V 7 V V r r r r r r r r r r r r r r r r r r r r r r r r r i am m o am m > ? > o O o aU > > � 2 Q 1 - ? 5 n ) O 00 _ � N M M 0 M 0 0 M N M Cl) CO �Avaiable Cash —0--Reserve Requirement Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 5,245,130.31 $ 728,981.75 31- Dec -12 180% 25% 31- Jan -13 $ 5,237,429.00 $ 728,981.75 31- Jan -13 180% 25% 28- Feb -13 $ 5,339,402.41 $ 728,981.75 28- Feb -13 183% 25% 31- Mar -13 $ 5,492,965.69 $ 728,981.75 31- Mar -13 188% 25% 30- Apr -13 $ 5,485,327.28 $ 728,981.75 30- Apr -13 188% 25% 31- May -13 $ 5,537,525.90 $ 728,981.75 31- May -13 190% 25% 30- Jun -13 $ 5,697,952.53 $ 728,981.75 30- Jun -13 195% 25% CO 31- Jul -13 $ 5,288,540.45 $ 728,981.75 31- Jul -13 181% 25% 31- Aug -13 $ 5,269,618.39 $ 728,981.75 31- Aug -13 181% 25% 30- Sep -13 $ 5,430,336.47 $ 728,981.75 30- Sep -13 186% 25% 31- Oct -13 $ 5,563,697.82 $ 728,981.75 31- Oct -13 191% 25% 30- Nov -13 $ 5,571,676.20 $ 728,981.75 30- Nov -13 191% 25% 31- Dec -13 $ 5,185,497.38 $ 728,981.75 31- Dec -13 178% 25% 31- Jan -14 $ 5,235,932.06 $ 724,300.00 31- Jan -14 181% 25% 28- Feb -14 $ 5,019,217.44 $ 724,300.00 28- Feb -14 173% 25% 31- Mar -14 $ 5,075,527.45 $ 724,300.00 31- Mar -14 175% 25% 30- Apr -14 $ 5,218,468.25 $ 724,300.00 30- Apr -14 180% 25% 31- May -14 $ 5,341,078.00 $ 724,300.00 31- May -14 184% 25% 30- Jun -14 $ 5,099,755.96 $ 724,300.00 30- Jun -14 176% 25% 31- Jul -14 $ 5,133,550.90 $ 724,300.00 31- Jul -14 177% 25% 31- Aug -14 $ 5,274,005.60 $ 724,300.00 31- Aug -14 182% 25% 30- Sep -14 $ 5,400,963.70 $ 724,300.00 30- Sep -14 186% 25% 31- Oct -14 $ 5,541,538.17 $ 724,300.00 31- Oct -14 191% 25% 30- Nov -14 $ 5,813,654.41 $ 724,300.00 30- Nov -14 201% 25% 31- Dec -14 $ 5,682,684.39 $ 724,300.00 31- Dec -14 196% 25% Cash Reserve Report Loss Recovery Fund - 227 $9 1600% N p $8 1400% $7 1200% $6 1000% $5 $4 1 1 4 800% $3 600% $2 400% $1 200% $- 0% M M M M M M - M_ M M M �_ V V V i V V V 7 V V - N M M M M M M M M M M M M_ V V V V V V V V V V V V U C T C N (6 N O- N O ❑ lL Q O O m O O ? Q d > U N O O N (n Q Z ❑ C N N LL T C m Q > U @ O- N O O O N O O N Q O ? O Q In Z ❑ O U N ❑ C a Q T C t6 N N O Q = O m d U O N ? Q (n �, = > U C d T C ] m Q U > U O N t6 N f0 O O N O UI Z ❑ LL Q ? Q (7 0, Z ❑ aD O M -4--Available Cash _ CO) M CO) M M N --w-Reserve Requirement O M O O M M M M M M M M M (") W O M N M M M M -4--Actual Percent M O O W O O M O O M M M M t M M M Nq i CO M CO M M M --w-Percent Re uiremen`� Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 4,323,375.44 $ 105,237.00 31- Dec -12 822% 20% 31- Jan -13 $ 4,325,602.08 $ 105,237.00 31- Jan -13 822% 20% 28- Feb -13 $ 4,327,476.71 $ 105,237.00 28- Feb -13 822% 20% 31- Mar -13 $ 4,330,502.38 $ 105,237.00 31- Mar -13 823% 20% 30- Apr -13 $ 4,305,322.97 $ 105,237.00 30- Apr -13 818% 20% 31- May -13 $ 4,248,806.13 $ 105,237.00 31- May -13 807% 20% 30- Jun -13 $ 4,241,869.33 $ 105,237.00 30- Jun -13 806% 20% C° 31- Jul -13 $ 8,017,301.53 $ 105,237.00 31- Jul -13 1524% 20% 31- Aug -13 $ 7,992,320.28 $ 105,237.00 31- Aug -13 1519% 20% 30- Sep -13 $ 7,983,890.02 $ 105,237.00 30- Sep -13 1517% 20% 31- Oct -13 $ 7,957,776.85 $ 105,237.00 31- Oct -13 1512% 20% 30- Nov -13 $ 7,898,750.90 $ 105,237.00 30- Nov -13 1501% 20% 31- Dec -13 $ 6,970,228.09 $ 105,237.00 31- Dec -13 1325% 20% 31- Jan -14 $ 6,313,244.00 $ 930,000.00 31- Jan -14 136% 20% 28- Feb -14 $ 6,890,352.55 $ 1,123,161.00 28- Feb -14 123% 20% 31- Mar -14 $ 6,953,221.38 $ 1,123,161.00 31- Mar -14 124% 20% 30- Apr -14 $ 6,914,254.79 $ 1,123,161.00 30- Apr -14 123% 20% 31- May -14 $ 6,537,384.88 $ 1,123,161.00 31- May -14 116% 20% 30- Jun -14 $ 6,568,028.80 $ 1,123,161.00 30- Jun -14 117% 20% 31- Jul -14 $ 6,517,717.27 $ 1,323,161.00 31- Jul -14 99% 20% 31- Aug -14 $ 5,840,729.06 $ 1,323,161.00 31- Aug -14 88% 20% 30- Sep -14 $ 5,587,766.78 $ 1,323,161.00 30- Sep -14 84% 20% 31- Oct -14 $ 5,078,962.94 $ 1,323,161.00 31- Oct -14 77% 20% 30- Nov -14 $ 3,601,667.73 $ 1,323,161.00 30- Nov -14 54% 20% 31- Dec -14 $ 1,680,035.15 $ 1,323,161.00 31- Dec -14 25% 20% Cash Reserve Report 0 Public Safety LOIT - 249 N $4 45O % o $3 40% $3 35% t' s t' Na Nt' N)' Na N� N q , ° N's R ° (° P \° 00 30% $2 25% $2 20% $1 15% 10% $1 5% 0% � 3 d ) MT 3 0 M d o d °G A q cY �PQ�la�JPJ �O ° �� °V �J � � Q N M M —*--Available Cash —0--Reserve Requirement —$--Actual Percent —0--Percent Requirement Reserve Actual Percent Date Available Cash Requirement Date Percent RequiremenC t 31- Dec -12 $ 2,989,940.29 $ 1,420,351.40 31- Dec -12 42% 20% 31- Jan -13 $ 1,707,066.63 $ 1,420,351.40 31- Jan -13 24% 20% 28- Feb -13 $ 2,198,878.63 $ 1,420,351.40 28- Feb -13 31% 20% 31- Mar -13 $ 2,894,230.79 $ 1,420,351.40 31- Mar -13 41% 20% 30- Apr -13 $ 1,610,292.75 $ 1,420,351.40 30- Apr -13 23% 20% 31- May -13 $ 2,101,634.36 $ 1,420,351.40 31- May -13 30% 20% 30- Jun -13 $ 2,932,383.17 $ 1,420,351.40 30- Jun -13 41% 20% 31- Jul -13 $ 1,648,375.38 $ 1,420,351.40 31- Jul -13 23% 20% 31- Aug -13 $ 2,139,726.11 $ 1,420,351.40 31- Aug -13 30% 20% 30- Sep -13 $ 2,631,285.15 $ 1,420,351.40 30- Sep -13 37% 20% 31- Oct -13 $ 1,081,697.22 $ 1,420,351.40 31- Oct -13 15% 20% 30- Nov -13 $ 1,572,948.63 $ 1,420,351.40 30- Nov -13 22% 20% 31- Dec -13 $ 2,032,194.08 $ 1,420,351.40 31- Dec -13 29% 20% 31- Jan -14 $ 2,046,798.30 $ 1,442,931.60 31- Jan -14 28% 20% 28- Feb -14 $ 1,965,415.14 $ 1,442,931.60 28- Feb -14 27% 20% 31- Mar -14 $ 1,788,938.50 $ 1,442,931.60 31- Mar -14 25% 20% 30- Apr -14 $ 1,727,753.74 $ 1,442,931.60 30- Apr -14 24% 20% 31- May -14 $ 1,686,442.29 $ 1,442,931.60 31- May -14 23% 20% 30- Jun -14 $ 1,604,462.03 $ 1,442,931.60 30- Jun -14 22% 20% 31- Jul -14 $ 1,028,769.93 $ 1,442,931.60 31- Jul -14 14% 20% 31- Aug -14 $ 1,313,459.48 $ 1,442,931.60 31- Aug -14 18% 20% 30- Sep -14 $ 1,263,069.52 $ 1,442,931.60 30- Sep -14 18% 20% 31- Oct -14 $ 704,536.10 $ 1,442,931.60 31- Oct -14 10% 20% 30- Nov -14 $ 1,313,921.77 $ 1,442,931.60 30- Nov -14 18% 20% 31- Dec -14 $ 1,293,978.68 $ 1,442,931.60 31- Dec -14 18% 20% Cash Reserve Report t' s t' Na Nt' N)' Na N� N q , ° N's R ° (° P \° 00 COIT - 404 Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 14,646,009.47 $ 4,629,457.50 31- Dec -12 158% 50% 31- Jan -13 $ 14,043,937.84 $ 4,629,457.50 31- Jan -13 152% 50% 28- Feb -13 $ 14,324,313.22 $ 4,629,457.50 28- Feb -13 155% 50% 31- Mar -13 $ 14,546,016.24 $ 4,629,457.50 31- Mar -13 157% 50% 30- Apr -13 $ 13,577,433.87 $ 4,629,457.50 30- Apr -13 147% 50% 31- May -13 $ 13,898,356.40 $ 4,629,457.50 31- May -13 150% 50% 30- Jun -13 $ 14,106,489.14 $ 4,629,457.50 30- Jun -13 152% 50% 31- Jul -13 $ 13,742,205.73 $ 4,629,457.50 31- Jul -13 148% 50% 31- Aug -13 $ 14,058,497.85 $ 4,629,457.50 31- Aug -13 152% 50% 30- Sep -13 $ 14,316,443.37 $ 4,629,457.50 30- Sep -13 155% 50% 31- Oct -13 $ 14,635,975.61 $ 4,721,708.50 31- Oct -13 155% 50% 30- Nov -13 $ 14,942,528.27 $ 4,721,708.50 30- Nov -13 158% 50% 31- Dec -13 $ 14,685,372.33 $ 4,721,708.50 31- Dec -13 156% 50% 31- Jan -14 $ 13,669,378.75 $ 4,877,970.00 31- Jan -14 140% 50% 28- Feb -14 $ 14,064,953.63 $ 4,988,101.00 28- Feb -14 141% 50% 31- Mar -14 $ 14,419,544.87 $ 5,096,642.50 31- Mar -14 141% 50% 30- Apr -14 $ 14,138,281.09 $ 5,096,642.50 30- Apr -14 139% 50% 31- May -14 $ 14,417,615.48 $ 5,582,892.50 31- May -14 129% 50% 30- Jun -14 $ 14,566,201.25 $ 5,582,892.50 30- Jun -14 130% 50% 31- Jul -14 $ 13,784,177.94 $ 5,582,892.50 31- Jul -14 123% 50% 31- Aug -14 $ 14,852,716.09 $ 5,582,892.50 31- Aug -14 133% 50% 30- Sep -14 $ 14,014,334.96 $ 5,582,892.50 30- Sep -14 126% 50% 31- Oct -14 $ 12,625,447.23 $ 5,582,892.50 31- Oct -14 113% 50% 30- Nov -14 $ 13,703,278.95 $ 5,582,892.50 30- Nov -14 123% 50% 31- Dec -14 $ 13,810,191.53 $ 5,582,892.50 31- Dec -14 124% 50% Cash Reserve Report EDIT - 408 Cash Reserve Report Reserve Actual Percent Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 9,681,669.68 $ 4,466,689.50 31- Dec -12 108% 50% 31- Jan -13 $ 8,627,786.20 $ 4,466,689.50 31- Jan -13 97% 50% 28- Feb -13 $ 9,173,159.35 $ 4,466,689.50 28- Feb -13 103% 50% 31- Mar -13 $ 9,813,962.38 $ 4,466,689.50 31- Mar -13 110% 50% 30- Apr -13 $ 8,769,019.26 $ 4,466,689.50 30- Apr -13 98% 50% 31- May -13 $ 9,408,926.05 $ 4,466,689.50 31- May -13 105% 50% _ 30- Jun -13 $ 9,991,563.47 $ 4,466,689.50 30- Jun -13 112% 50% F' 31- Jul -13 $ 7,961,922.30 $ 4,466,689.50 31- Jul -13 89% 50% 31- Aug -13 $ 8,588,537.46 $ 4,466,689.50 31- Aug -13 96% 50% 30- Sep -13 $ 9,145,793.98 $ 4,466,689.50 30- Sep -13 102% 50% 31- Oct -13 $ 9,731,662.47 $ 4,496,689.50 31- Oct -13 108% 50% 30- Nov -13 $ 9,296,619.48 $ 4,496,689.50 30- Nov -13 103% 50% 31- Dec -13 $ 10,085,156.94 $ 4,496,689.50 31- Dec -13 112% 50% 31- Jan -14 $ 8,379,313.95 $ 4,629,006.50 31- Jan -14 91% 50% 28- Feb -14 $ 9,278,816.60 $ 5,007,492.00 28- Feb -14 93% 50% 31- Mar -14 $ 9,966,875.90 $ 5,007,492.00 31- Mar -14 100% 50% 30- Apr -14 $ 9,076,730.26 $ 5,007,492.00 30- Apr -14 91% 50% 31- May -14 $ 9,202,305.40 $ 5,144,992.00 31- May -14 89% 50% 30- Jun -14 $ 9,910,209.22 $ 5,144,992.00 30- Jun -14 96% 50% 31- Jul -14 $ 8,958,071.99 $ 5,144,992.00 31- Jul -14 87% 50% 31- Aug -14 $ 9,903,901.38 $ 5,144,992.00 31- Aug -14 96% 50% 30- Sep -14 $ 10,608,492.02 $ 5,144,992.00 30- Sep -14 103% 50% 31- Oct -14 $ 7,941,968.89 $ 5,144,992.00 31- Oct -14 77% 50% 30- Nov -14 $ 9,294,422.29 $ 5,144,992.00 30- Nov -14 90% 50% 31- Dec -14 $ 10,033,655.55 $ 5,144,992.00 31- Dec -14 98% 50% Cash Reserve Report Self- funded Employee Benefits - 711 Date Available Cash Requirement Date Percent Requirement 31- Dec -12 $ 7,427,897.64 $ 3,337,207.25 31- Dec -12 56% 25% 31- Jan -13 $ 7,292,748.29 $ 3,337,207.25 31- Jan -13 55% 25% 28- Feb -13 $ 7,018,370.79 $ 3,337,207.25 28- Feb -13 53% 25% 31- Mar -13 $ 7,196,983.44 $ 3,337,207.25 31- Mar -13 54% 25% 30- Apr -13 $ 7,321,766.97 $ 3,337,207.25 30- Apr -13 55% 25% 31- May -13 $ 7,536,131.78 $ 3,337,207.25 31- May -13 56% 25% 30- Jun -13 $ 7,345,334.98 $ 3,337,207.25 30- Jun -13 55% 25% 31- Jul -13 $ 7,117,175.97 $ 3,337,207.25 31- Jul -13 53% 25% w 31- Aug -13 $ 7,122,787.23 $ 3,337,207.25 31- Aug -13 53% 25% 30- Sep -13 $ 6,960,945.55 $ 3,337,207.25 30- Sep -13 52% 25% 31- Oct -13 $ 6,291,676.90 $ 3,337,207.25 31- Oct -13 47% 25% 30- Nov -13 $ 5,925,449.92 $ 3,337,207.25 30- Nov -13 44% 25% 31- Dec -13 $ 5,661,447.10 $ 3,337,207.25 31- Dec -13 42% 25% 31- Jan -14 $ 6,054,616.69 $ 3,620,865.75 31- Jan -14 42% 25% 28- Feb -14 $ 5,189,194.64 $ 3,620,865.75 28- Feb -14 36% 25% 31- Mar -14 $ 4,881,271.34 $ 3,620,865.75 31- Mar -14 34% 25% 30- Apr -14 $ 4,775,766.48 $ 3,620,865.75 30- Apr -14 33% 25% 31- May -14 $ 4,734,213.61 $ 3,620,865.75 31- May -14 33% 25% 30- Jun -14 $ 4,967,756.75 $ 3,620,865.75 30- Jun -14 34% 25% 31- Jul -14 $ 4,547,283.48 $ 3,620,865.75 31- Jul -14 31% 25% 31- Aug -14 $ 4,497,229.79 $ 3,620,865.75 31- Aug -14 31% 25% 30- Sep -14 $ 4,488,566.83 $ 3,620,865.75 30- Sep -14 31% 25% 31- Oct -14 $ 4,312,284.67 $ 3,620,865.75 31- Oct -14 30% 25% 30- Nov -14 $ 4,290,596.22 $ 3,620,865.75 30- Nov -14 30% 25% 31- Dec -14 $ 4,054,314.37 $ 3,620,865.75 31- Dec -14 25% 25% Cash Reserve Report A City of South Bend Controller's Cash Report Month of. December 2014 General Fund I 101 GENERAL FUND 14,408,608.69 I $19,749,353.18 I $5,476,498.68 I $3,109.71 I $0.00 I $0.00 I 28,684,572.90 I 0.00 I 28,684,572.90 559,542.62 Special Revenue Funds Debt Service Fund Opening HALL OF FAME DEBT SERVICE 0.00 Interest Transfers Transfers Ending PROFESSIONAL SPORTS DEVELOPMENT Total Cash & Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) General Fund I 101 GENERAL FUND 14,408,608.69 I $19,749,353.18 I $5,476,498.68 I $3,109.71 I $0.00 I $0.00 I 28,684,572.90 I 0.00 I 28,684,572.90 559,542.62 Special Revenue Funds Debt Service Fund 313 HALL OF FAME DEBT SERVICE 0.00 Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 102 RAINY DAY FUND 8,645,474.55 0.00 0.00 1,703.10 0.00 0.00 8,647,177.65 0.00 8,647,177.65 0.00 103 EXCESS LEVY 0.00 3,647.54 0.00 0.00 0.00 0.00 3,647.54 0.00 3,647.54 0.00 201 PARKS & RECREATION 563,299.60 3,835,179.01 801,204.36 179.06 0.00 96,819.00 3,500,634.31 0.00 3,500,634.31 0.00 202 MOTOR VEHICLE HIGHWAY 4,070,688.38 316,468.17 740,547.79 870.33 250,000.00 0.00 3,897,479.09 0.00 3,897,479.09 0.00 203 RECREATION - NONREVERTING 811,423.61 73,534.26 70,068.94 162.91 0.00 0.00 815,051.84 0.00 815,051.84 0.00 209 STUDEBAKER/OLIVER REVERTING GRANTS 1,086,878.03 0.00 0.00 214.10 0.00 0.00 1,087,092.13 0.00 1,087,092.13 500,000.00 210 DEPT COMMUNITY INVESTMENT STATE GRANTS 329,556.34 14,713.60 18,002.61 3,355.69 0.00 0.00 329,623.02 0.00 329,623.02 0.00 211 DCI OPERATING FUND 1,234,018.42 13,208.37 172,644.13 255.90 0.00 0.00 1,074,838.56 0.00 1,074,838.56 0.00 213 POLICE FEDERAL GRANTS 0.00 20,974.50 0.00 23.85 0.00 0.00 0.00 0.00 0.00 0.00 216 POLICE STATE SEIZURES 187,505.39 0.00 0.00 34.81 0.00 0.00 187,540.20 0.00 187,540.20 0.00 217 GIFT, DONATION, BEQUEST 179,954.25 3,804.79 45,776.42 35.45 0.00 0.00 138,018.07 0.00 138,018.07 0.00 218 POLICE CURFEW VIOLATIONS 11,935.42 87.50 12.50 2.35 0.00 0.00 12,012.77 0.00 12,012.77 0.00 220 LAW ENFORCEMENT CONTINUING EDUCATION 978,944.02 14,928.84 32,228.57 192.41 0.00 0.00 961,836.70 0.00 961,836.70 0.00 227 LOSS RECOVERY FUND 6,134,748.56 114.00 268,822.03 1,237.94 0.00 0.00 5,867,278.47 0.00 5,867,278.47 0.00 244 EMERGENCY TELEPHONE SYSTEM 45,308.03 0.00 11,637.29 0.00 0.00 0.00 33,670.74 0.00 33,670.74 0.00 249 PUBLIC SAFETY L.O.I.T. 1,313,921.77 533,119.80 553,224.49 161.60 0.00 0.00 1,293,978.68 0.00 1,293,978.68 0.00 251 LOCAL ROADS & STREETS 2,354,192.97 93,300.85 2,100.00 464.91 0.00 0.00 2,445,858.73 0.00 2,445,858.73 0.00 252 EXCESS WELFARE DISTRIBUTION 1,153.50 0.00 1,146.00 0.23 0.00 0.00 7.73 0.00 7.73 0.00 258 HUMAN RIGHTS - FEDERAL GRANT 444,871.84 45,509.37 14,035.08 391.75 0.00 0.00 476,737.88 53,777.93 530,515.81 0.00 271 EASTRACE WATERWAY 5,314.31 0.00 0.00 1.05 0.00 0.00 5,315.36 0.00 5,315.36 0.00 273 MORRIS PAC / PALAIS ROYALE MARKETING 26,201.31 1,400.00 877.50 5.16 0.00 0.00 26,728.97 0.00 26,728.97 0.00 280 POLICE BLOCK GRANTS 3,829.50 0.00 0.00 0.76 0.00 0.00 3,830.26 0.00 3,830.26 0.00 281 DEPT. COMMUNITY INVESTMENT- REV BONDS 27,215.13 0.00 0.00 5.36 0.00 0.00 27,220.49 0.00 27,220.49 0.00 289 HAZMAT 39,643.52 0.00 0.00 7.89 0.00 0.00 39,651.41 0.00 39,651.41 0.00 291 INDIANA RIVER RESCUE 104,014.88 2,400.00 975.09 20.57 0.00 0.00 105,460.36 0.00 105,460.36 0.00 292 POLICE GRANTS 95,463.84 0.00 0.00 0.00 0.00 0.00 95,463.84 0.00 95,463.84 0.00 294 REGIONAL POLICE ACADEMY 68,851.85 0.00 543.18 13.59 0.00 0.00 68,322.26 0.00 68,322.26 0.00 295 COPS MORE GRANT 108,390.74 750.00 2,867.00 21.33 0.00 0.00 106,295.07 0.00 106,295.07 0.00 299 POLICE FEDERAL DRUG ENFORCEMENT 349,001.95 0.00 3,537.32 77.94 0.00 0.00 345,542.57 0.00 345,542.57 0.00 404 COUNTY OPTION INCOME TAX 15,383,999.78 773,438.93 1,200,341.12 2,916.44 0.00 0.00 14,960,014.03 0.00 14,960,014.03 2,027,973.00 408 ECONOMIC DEVELOPMENT INCOME TAX 9,483,954.18 841,942.12 151,484.32 1,730.16 0.00 0.00 10,176,142.14 0.00 10,176,142.14 0.00 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 27,675.96 0.00 0.00 5.45 0.00 0.00 27,681.41 0.00 27,681.41 (2,027,973.00) 655 PROJECT RELEAF 1,204,306.85 39,219.90 13,402.35 237.24 0.00 250,000.00 980,361.64 0.00 980,361.64 0.00 705 POLICE K -9 UNIT 3,320.14 0.00 0.00 0.65 0.00 0.00 3,320.79 0.00 3,320.79 0.00 Total Special Revenue Funds 55,964,650.31 7,201,265.70 4,548,039.34 14,417.07 250,000.00 346,819.00 58,535,474.74 53,777.93 58,589,252.67 500,000.00 (181,959.68) Debt Service Fund 313 HALL OF FAME DEBT SERVICE 0.00 Capital Project Funds 288 EMS / FIRE DEPARTMENT CAPITAL 377 PROFESSIONAL SPORTS DEVELOPMENT 401 COVELESKI STADIUM CAPITAL 403 ZOO ENDOWMENT 405 PARK NONREVERTING CAPITAL 406 CUMULATIVE CAPITAL DEVELOPMENT 407 CUMULATIVE CAPITAL IMPROVEMENT 412 MAJOR MOVES CONSTRUCTION 416 MORRIS PERFORMING ARTS CENTER CAPITAL 434 CRED FUND 450 PALAIS ROYALE HISTORIC PRESERVATION Cash Reserve Report (181,959.68) 256,123.38 0.00 0.00 0.00 0.00 74,163.70 0.00 74,163.70 0.00 2,787,632.12 344,354.49 221,592.99 623.05 0.00 0.00 2,911,016.67 0.00 2,911,016.67 0.00 596,325.99 0.00 0.00 110.18 0.00 0.00 596,436.17 0.00 596,436.17 0.00 40,465.93 0.00 0.00 7.97 0.00 0.00 40,473.90 0.00 40,473.90 0.00 49,180.34 0.00 0.00 9.69 0.00 0.00 49,190.03 0.00 49,190.03 0.00 433,363.86 14,428.48 23,220.00 73.49 96,819.00 0.00 521,464.83 0.00 521,464.83 0.00 419,313.52 218,719.92 56,545.49 98.05 0.00 0.00 581,586.00 0.00 581,586.00 0.00 105,682.88 143,923.32 0.00 20.82 0.00 0.00 249,627.02 0.00 249,627.02 0.00 4,423,127.84 0.00 780,315.03 952.32 0.00 0.00 3,643,765.13 0.00 3,643,765.13 5,627,495.31 502,730.20 17,102.00 4,213.14 99.26 0.00 0.00 515,718.32 0.00 515,718.32 0.00 (11,160.68) 20,974.50 0.00 23.85 0.00 0.00 9,837.67 0.00 9,837.67 0.00 62,882.16 303.16 0.00 12.34 0.00 0.00 63,197.66 0.00 63,197.66 0.00 City of South Bend Controller's Cash Report Month of. December 2014 677 HALL OF FAME CAPITAL FUND 564,447.69 Opening 5,019.49 114.42 Interest Transfers Transfers Ending 559,542.62 Total Cash & Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) 677 HALL OF FAME CAPITAL FUND 564,447.69 0.00 5,019.49 114.42 0.00 0.00 559,542.62 0.00 559,542.62 (559,542.62) Total Capital &Debt Service Funds 9,792,032.17 1,015,929.25 1,090,906.14 2,145.44 96,819.00 0.00 9,816,019.72 0.00 9,816,019.72 5,067,952.69 Enterprise Funds 600 CONSOLIDATED BUILDING DEPARTMENT 842,606.42 186,172.18 293,762.56 176.10 0.00 0.00 735,192.14 0.00 735,192.14 0.00 601 PARKING GARAGES 1,168,684.69 89,627.90 184,287.45 223.58 0.00 0.00 1,074,248.72 0.00 1,074,248.72 0.00 610 SOLID WASTE OPERATIONS 251,853.66 496,306.72 341,695.86 69.09 0.00 0.00 406,533.61 0.00 406,533.61 0.00 611 SOLID WASTE CAPITAL 46,117.15 0.00 10,902.12 5.16 0.00 0.00 35,220.19 0.00 35,220.19 0.00 620 WATER WORKS OPERATIONS 4,215,721.17 1,348,805.41 1,089,935.66 767.73 992.44 170,810.00 4,305,541.09 0.00 4,305,541.09 0.00 622 WATER WORKS CAPITAL 3,156,219.25 0.00 16,264.39 623.08 0.00 0.00 3,140,577.94 0.00 3,140,577.94 0.00 623 WATERWORKS BOND CAPITAL 219,690.82 0.00 17,120.40 45.05 0.00 0.00 202,615.47 0.00 202,615.47 0.00 624 WATER WORKS CUSTOMER DEPOSIT 1,476,419.47 23,562.13 18,765.94 290.70 0.00 290.70 1,481,215.66 0.00 1,481,215.66 0.00 625 WATERWORKS SINKING FUND 1,499,627.07 0.00 1,665,779.05 290.96 170,810.00 290.96 4,658.02 0.00 4,658.02 0.00 626 WATERWORKS BOND RESERVE 1,647,291.18 0.00 0.00 318.18 0.00 0.00 1,647,609.36 0.00 1,647,609.36 0.00 629 WATER WORKS RESERVE - O & M 2,085,038.68 0.00 0.00 410.78 0.00 410.78 2,085,038.68 0.00 2,085,038.68 0.00 640 SEWER REPAIR INSURANCE 1,492,658.32 54,709.69 39,797.69 294.43 0.00 0.00 1,507,864.75 0.00 1,507,864.75 0.00 641 SEWAGE WORKS OPERATIONS 8,076,629.41 3,089,600.12 1,397,162.11 1,592.69 674.29 773,536.25 8,997,798.15 0.00 8,997,798.15 0.00 642 SEWAGE WORKS CAPITAL 4,082,930.00 0.00 329,856.14 813.87 0.00 0.00 3,753,887.73 0.00 3,753,887.73 0.00 645 2006 SEWER BOND 0.00 0.00 0.00 0.00 0.00 0.00 647 2007 SEWER BOND 0.14 0.00 0.00 0.00 0.00 0.00 0.14 0.00 0.14 0.00 650 CLAY SEWAGE WORKS OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 651 2007B SEWER BOND 0.00 2.44 0.00 0.00 0.00 0.00 2.44 0.00 2.44 0.00 653 SEWAGE WORKS DEBT SERVICE RESERVE 7,286,828.40 0.00 0.00 3.10 0.00 0.00 7,286,831.50 0.00 7,286,831.50 0.00 658 2010 SEWER BOND CSO PLAN 1.85 0.00 0.00 0.20 0.00 0.00 2.05 0.00 2.05 0.00 659 2011 SEWER BOND 2,150,060.50 0.00 550,237.14 485.88 0.00 0.00 1,600,309.24 0.00 1,600,309.24 0.00 661 2012 SEWER BOND 17,384,395.09 0.00 558,853.93 3,434.31 0.00 0.00 16,828,975.47 0.00 16,828,975.47 0.00 664 2013 SEWER REFUND BOND 4,482.13 0.00 0.00 0.88 0.00 0.00 4,483.01 0.00 4,483.01 0.00 670 CENTURY CENTER 987,042.01 702,820.48 796,986.98 0.00 0.00 0.00 892,875.51 0.00 892,875.51 0.00 671 CENTURY CENTER CAPITAL 1,418,638.40 0.00 0.00 24.10 0.00 0.00 1,418,662.50 0.00 1,418,662.50 0.00 Total Enterprise Funds 64,909,392.12 5,991,607.07 9,289,297.42 11,798.13 946,012.98 946,012.98 61,623,499.90 0.00 61,623,499.90 0.00 Internal Service Funds 222 CENTRAL SERVICES 1,546,520.90 932,636.11 939,948.03 242.08 0.00 0.00 1,539,451.06 0.00 1,539,451.06 0.00 226 LIABILITY INSURANCE 5,815,085.41 242,613.22 375,456.21 1,110.97 0.00 0.00 5,683,353.39 0.00 5,683,353.39 0.00 278 TAKE HOME VEHICLE POLICE 506,771.19 9,440.00 0.01 98.97 0.00 0.00 516,310.15 0.00 516,310.15 0.00 711 SELF - FUNDED EMPLOYEE BENEFITS 4,304,930.15 1,087,307.16 1,333,809.53 886.59 0.00 0.00 4,059,314.37 0.00 4,059,314.37 0.00 713 UNEMPLOYMENT COMP FUND 233,975.84 8,530.35 1,241.27 45.14 0.00 0.00 241,310.06 0.00 241,310.06 0.00 Total Internal Service Funds 12,407,283.49 2,280,526.84 2,650,455.05 2,383.75 0.00 0.00 1 12,039,739.03 0.00 12,039,739.03 0.00 Trust & Agency Funds 701 FIREFIGHTERS PENSION 1,073,956.03 1,483.53 436,224.42 281.05 0.00 0.00 639,496.19 0.00 639,496.19 0.00 703 POLICE /FIRE 1977 STATE PENSION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 712 PUBLIC EMPLOYEES RETIREMENT FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 718 STATE TAX DEDUCTION FUND 263,533.96 301,548.33 263,533.96 0.00 0.00 0.00 301,548.33 0.00 301,548.33 0.00 725 MORRIS / PALAIS BOX OFFICE 1,527,411.34 1,894.35 458,274.09 0.00 0.00 0.00 1,071,031.60 0.00 1,071,031.60 0.00 730 CITY CEMETERY TRUST 28,388.55 0.00 0.00 5.60 0.00 0.00 28,394.15 0.00 28,394.15 0.00 Total Trust &Agency Funds 4,546,634.27 8,644,213.55 10,039,662.62 696.85 0.00 0.00 3,151,882.05 0.00 3,151,882.05 0.00 Commission Controlled Funds Cash Reserve Report City of South Bend Controller's Cash Report Month of: December 2014 Tax Increment Financing Funds 1,038,904.00 0.00 1,735,840.00 3,279,838.81 Opening 0.00 0.00 0.00 0.00 204.68 341.99 646.17 Interest Transfers Transfers Ending 1,038,904.00 0.00 1,735,840.00 3,279,938.31 Total Cash & Interfund Loans Fund Fund Name Cash Balance Receipts Disbursements Earned In Out Cash Balance Investments Investments (Borrowing) Tax Increment Financing Funds 1,038,904.00 0.00 1,735,840.00 3,279,838.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 204.68 341.99 646.17 0.00 0.00 0.00 204.68 341.99 546.67 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 0.00 324 TIFREVENUE - AIRPORT 25,611,863.10 6,765,485.35 971,637.94 5,111.00 204.68 0.00 31,411,026.19 0.00 31,411,026.19 5,741,428.09 420 TIF DISTRICT - SBCDA GENERAL 2,465,643.57 1,872,122.57 244,736.14 5,606.71 341.99 0.00 4,098,978.70 0.00 4,098,978.70 0.00 422 TIF DISTRICT - WEST WASHINGTON 919,423.54 276,835.15 0.00 181.12 0.00 0.00 1,196,439.81 0.00 1,196,439.81 0.00 425 TIF LEIGHTON PLAZA 167,527.72 9,942.41 4,910.17 17.71 0.00 0.00 172,577.67 0.00 172,577.67 0.00 426 TIF CENTRAL MEDICAL SERVICE AREA 1,903,928.68 391,551.74 0.00 377.35 0.00 0.00 2,295,857.77 0.00 2,295,857.77 0.00 429 TIF NORTHEAST DISTRICT 3,803,137.63 760,056.03 4,833.94 750.58 0.00 0.00 4,559,110.30 0.00 4,559,110.30 0.00 431 TIF SSDA #2 - ERSKINE COMM 0.00 0.00 0.00 0.00 0.00 0.00 432 TIF SSDA #3 - ERSKINE VILLAGE 6,505,114.86 0.00 0.00 1,170.93 0.00 0.00 6,506,285.79 0.00 6,506,285.79 0.00 435 TIF - DOUGLAS ROAD 60,598.91 160,947.28 0.00 11.94 0.00 0.00 221,558.13 0.00 221,558.13 (886,677.00) 436 TIF - NORTHESTRESIDENTIAL 363,005.64 1,343,410.58 0.00 71.51 0.00 0.00 1,706,487.73 0.00 1,706,487.73 (4,740,818.31) Total Tax Increment Financing Funds 45,745,930.50 12,690,616.62 1,322,706.64 14,088.06 546.67 0.00 57,128,475.21 0.00 57,128,475.21 113,932.78 Redevelopment Funds 1,038,904.00 0.00 1,735,840.00 3,279,838.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 204.68 341.99 646.17 0.00 0.00 0.00 204.68 341.99 546.67 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 0.00 433 REDEVELOPMENT ADMINISTRATION GENERAL 10,094.00 0.00 0.00 1.99 0.00 0.00 10,095.99 0.00 10,095.99 0.00 439 CERTIFIED TECHNOLOGY PARK 5,022,644.39 0.00 0.00 815.01 0.00 0.00 5,023,459.40 0.00 5,023,459.40 0.00 454 AIRPORT URBAN ENTERPRISE ZONE 377,584.39 0.00 0.00 74.39 0.00 0.00 377,658.78 0.00 377,658.78 0.00 619 BLACKTHORN GOLF COURSE OPERATIONS 118,727.24 5,277.71 40,503.88 0.00 0.00 0.00 83,501.07 0.00 83,501.07 (6,241,428.09) Total Redevelopment Funds 5,529,050.02 5,277.71 40,503.88 891.39 0.00 0.00 5,494,715.24 0.00 5,494,715.24 (6,241,428.09) Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 328 SBCDA 2003 DEBT RESERVE Total Debt Service Funds 1,038,904.00 0.00 1,735,840.00 3,279,838.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 204.68 341.99 646.17 0.00 0.00 0.00 204.68 341.99 546.67 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 1,038,904.00 0.00 1,735,840.00 3,279,938.31 0.00 0.00 0.00 0.00 Balance Net of Fees Income Asset Value from Depository to Depository 0.00 Total Redevelopment Commission Funds 54,554,819.33 12,695,894.33 1,363,210.52 15,625.62 546.67 546.67 65,903,128.76 0.00 65,903,128.76 (6,127,495.31) City Operations Total 216,583,420.38 57,578,789.92 34,458,069.77 50,176.57 1,293,378.65 1,293,378.65 239,754,317.10 53,777.93 239,808,095.03 0.00 Memo Item Cash Reserve Report Pooled Investment Account Opening Interest Accrued Change in Transfer In Transfer out Investment Total Cash & Balance Net of Fees Income Asset Value from Depository to Depository Balance Investments 1st Source Bank Investment Account 174,886,648.40 54,926.02 0.00 (283,010.23) 0.00 34,124.04 174,624,440.15 174,624,440.15 Cash Reserve Report