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HomeMy WebLinkAbout2014 Conversion WorksheetPeriod Ending: Issued By. December 31, 2014 City of South Bend 2014 Conversion Worksheets Page Numbers Contents 2 -5 Financial Summary 6 -64 Civil City and TIF Funds 65 -66 Century Center 67 -69 Solid Waste 70 -77 Sewage Works 78 -88 Water Works 89 Equipment Leasing 90 Building Corporation 91 Redevelopment Authority 92 Eriskine Village 93 Industrial Revolving Fund 94 Police Distribtutions Payable Distribution Mayor Chief of Staff Deputy Chief of Staff City Controller Pete Buttigieg Kathryn Roos Brian Pawlowski John Murphy 1 Controller City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2014 Fund I Fund Name City Controlled Funds General Fund 101 GENERALZUND Total General Fund Special Revenue Funds 102 RAINY2)AYZUND 103 EXCESS ZEVY 201 PARKS ZZZECREATION 2 202 MOTOR$/EHICLE�-IIGHWAY 203 RECREATION 2:lONREVERTING 209 STUDEBAKER /OLIVER+ZEVERTINGZRANTS 210 ECONOMIC Z)EVELOPMENT:8TATE ZRANTS 2 211 COMMUNITY�NVESTMENT: ADMINISTRATION 212 COMMUNITYdNVESTMENTZRANTS 216 POLICE ZTATE 7SEIZURES 217 GIFT, Z)ONATION,:3EQUEST 218 POLICE ZURFEW$/IOLATIONS 220 LAW ZENFORCEMENTZONTINUINGZDUCATION 227 LOSS +qECOVERYZUND2 244 EMERGENCYZ11$ELEPHONE 249 PUBLICZAFETY:L.O.I.T. 251 LOCAL �ROADSZZTREETS 252 EXCESS$NELFAREZISTRIBUTION 258 HUMAN VIGHTS2ZEDERALZRANT 271 EASTRACE2NATERWAY 273 MORRISPAC/PALAIS VOYALE VARKETING 280 POLICEZLOCK73 RANTS 281 ECONOMIC Z)EVELPMENTZ;OMM2VEVZONDS 289 HAZMAT Beginning Revenue & Expenditures & Ending Fund Fund Balance Fund Balance Transfers In Transfers Out Balance Percentage of 27,668,913 66,512,478 66,593,986 27,587,406 41% 27,668,913 66,512,478 66,593,986 27,587,406 41% 8,612,115 30,453 0 8,642,568 0% 0 3,648 0 3,648 0% 4,085,418 10,799,566 11,601,838 3,283,146 28% 3,825,169 9,380,008 9,145,746 4,059,432 44% 769,292 952,053 918,757 802,589 87% 1,586,235 3,828 3,375 1,586,689 47013% 830,760 15,069 104,760 741,068 707% 837,505 2,363,887 2,205,265 996,127 45% 3,968,349 4,687,291 4,554,200 4,101,440 90% 158,564 28,876 0 187,440 0% 74,686 175,354 144,820 105,220 73% 11,540 466 0 12,006 0% 996,933 229,286 245,029 981,189 400% 7,918,927 27,740 2,325,109 5,621,558 242% 215,000 (19) 195,097 19,883 10% 1,795,218 6,385,840 7,172,495 1,008,563 14% 1,995,493 1,060,642 534,961 2,521,175 471% 1,149 5 1,146 8 1% 456,497 274,685 215,388 515,794 239% 14,363 41 9,092 5,313 58% 27,967 10,704 11,957 26,715 223% 3,815 14 0 3,828 0% 27,110 96 0 27,206 0% 16,197 37,917 21,636 32,478 150% 2 City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2014 Beginning Revenue & Expenditures & Ending Fund Fund Balance Fund Fund Name Fund Balance I Transfers In I Transfers Out Balance Percentage of 291 INDIANAPIVERPESCUE 94,398 41,341 31,987 103,752 324% 292 POLICEZRANTS 204,367 77,007 201,262 80,112 40% 294 REGIONALPOLICEACADEMY 70,154 16,295 20,888 65,561 314% 295 COPSZ40REZRANT 113,299 12,553 40,074 85,778 214% 299 POLICE ZEDERALZRUGZNFORCEMENT 383,207 69,450 123,683 328,974 266% 404 COUNTYZ)PTION dNCOME 2FAX 2 16,798,768 9,327,546 9,609,431 16,516,882 172% 408 ECONOMICZEVELOPMENTdNCOME$AX2 11,164,922 9,217,418 10,054,625 10,327,715 103% 410 URBAN ZEVELOPMENT ACTION Z;RANT4UDAG) (231,552) 97 0 (231,454) 0% 655 PROJECT:PELEAF 973,815 440,051 397,624 1,016,241 256% 705 POLICE:C- 9ZJNIT 1,312 2,507 0 3,819 0% -- INDUSTRIAL PEVOLVING 2 7,195,072 175,741 416,540 6,954,273 1670% Total Special Revenue Funds 74,996,064 55,847,456 60,306,787 70,536,734 117% 2 Debt Service Fund 313 HALL Z)F ZAME ZEBT ZERVICE 2 722,498 623,718 1,263,415 82,800 7% -- BUILDINGZORPORATIONZEBTZERVICE 595,831 2,366,624 2,300,296 662,159 29% Capital Project Funds 288 EMS:OPERATIONS 5,230,616 3,260,383 5,040,246 3,450,754 68% 377 PROFESSIONAL ZPORTS2)EVELOPMENT 955,782 656,957 865,545 747,194 86% 401 COVELESKI ZTADIUM ZAPITAL 26,833 13,620 0 40,452 0% 403 ZOOZNDOWMENT 48,991 173 0 49,164 0% 405 PARK TIONREVERTINGZ;APITAL 552,123 141,575 168,515 525,183 312% 406 CUMULATIVE Z;APITALX)EVELOPM ENT 2 787,572 517,052 722,934 581,689 80% 407 CUMULATIVE ZAPITALZMPROVEMENT 176,609 442,684 369,800 249,493 67% 412 MAJORVOVESZONSTRUCTION 13,022,508 255,924 4,172,162 9,106,271 218% 416 MORRIS PERFORMING ARTS ZENTERZAPITAL 460,218 77,746 23,789 514,175 2161% 434 CREDZUND 114,567 299 0 114,866 0% 450 PALAIS�ZOYALE3 iISTORICPRESERVATION 55,113 8,051 0 63,164 0% 677 HALL ZF ZAME ZAPITAL 0 100,818 100,818 0 0% -- EQUIPMENT ZEASING 431,603 1,704,292 1,832,364 303,531 17% 3 City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2014 Beginning Revenue & Expenditures & Ending Fund Fund Balance Fund Fund Name Fund Balance Transfers In Transfers Out Balance I Percentage of Total Capital & Debt Service Funds 23,180,862 10,169,917 16,859,884 16,490,895 98% Total Trust and Funds 3,455,270 12,769,772 12,271,400 3,953,643 32 4 Enterprise Funds 600 BUILDINGX)EPARTMENT (41,717) 5,590,402 3,249,805 2,298,880 71% 601 PARKING ZARAGES 6,989,029 1,023,308 1,660,595.96 6,351,741 382% 610 -611 SOLID�VASTE2 1,975,999 5,297,388 5,811,523 1,461,864 25% 620 -629 WATER�VORKS2 53,397,592 14,511,952 14,733,936 53,175,608 361% 640 -665 SEWAGE:NORKS 89,721,959 34,096,965 28,446,390 95,372,534 335% 670 -671 CENTURYZENTER 18,062,572 3,932,351 4,844,692 17,150,231 354% Total Enterprise Funds 170,105,434 64,452,365 58,746,942 175,810,857 299% Internal Service Funds 222 CENTRAL ZERVICES 2,865,735 7,066,412 6,986,224 2,945,922 42% 226 LIABILITY dNSURANCE2 2,409,592 3,039,826 3,518,193 1,931,225 55% 278 TAKE �IOME$IEHICLEPOLICE 452,659 123,956 60,580 516,035 852% 711 SELF- FUNDED:tMPLOYEEZENEFITS 4,445,931 13,345,712 14,803,957 2,987,685 20% 713 UNEMPLOYMENT ZOMPENSATIONZUND 235,169 103,226 111,374 227,020 204% Total Internal Service Funds 10,409,086 23,679,132 25,480,329 8,607,888 34% Trust and Agency Funds 701 FIREFIGHTERS PENSION 924,885 5,132,544 5,418,348 639,081 12% 702 POLICEPENSION2 1,707,563 6,119,955 6,716,774 1,110,744 17% 718 PAYROLL 0 301,548 0 301,548 100% 725 MORRIS/PALAI S 73OX Z)FF ICE 0 1,071,032 0 1,071,032 100% 730 CITY ZEMETARY$RUSTZUND 36,910 127 8,658 28,379 328% - - - -- POLICE 1) ISTRIBUTIONPAYABLE 785,912 144,567 127,620 802,859 629% Total Trust and Funds 3,455,270 12,769,772 12,271,400 3,953,643 32 4 City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2014 Beginning Revenue & Expenditures & Ending Fund Fund Balance Fund Fund Name Fund Balance Transfers In Transfers Out Balance I Percentage of 5 Total City Funds 309,815,629 233,431,121 240,259,327 302,987,423 126% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF�2EVENUE2AIRPORT2 36,015,019 17,521,061 12,170,870 41,365,210 340% 420 TIFZ)ISTRICT2ZBCDAZ;ENERAL2 9,612,001 3,907,864 3,578,387 9,941,479 278% 422 TIFZ)ISTRICT2dNEST�VASHINGTON2 1,110,972 521,512 0 1,632,483 0% 425 TIFZEIGHTONZLAZA 128,779 172,123 128,575 172,327 134% 426 TIFP-ENTRALVEDICALZERVICEAREA2 2,329,456 441,366 555,172 2,215,650 399% 429 TIF:IORTH EAST X) ISTRICT 3,259,797 1,325,544 141,641 4,443,700 3137% 430 TIFZOUTHSIDEZ)EVELOPMENTAREAW12 3,438,690 2,308,005 1,274,663 4,472,032 351% 432 TIF:8SDA?t32ZRSKINE$/ILLAGE 6,402,761 30,758 491,495 5,942,024 1209% 435 TIFZ)OUGLAS+'ROAD (629,585) 322,652 358,309 (665,242) -186% 436 TIF:IORTHESTPESIDENTIAL2 (2,222,181) 2,515,589 3,328,690 (3,035,282) -91% Total Tax Increment Financing Funds 59,445,710 29,066,474 22,027,801 66,484,382 302% Redevelopment Funds 2 2 2 2 433 REDEVELOPMENTS ,DMINISTRATIONZ;ENERAL 19,659 62 9,631 10,091 105% 439 CERTIFIED ZECHNOLOGYPARK 3,680,207 1,340,574 0 5,020,781 0% 454 AIRPORT ZJRBANZNTERPRISE ZONE 376,159 1,299 0 377,457 0% 619 BLACKTHORN Z;OLF Z;OURSE Z)PERATIONS 574,741 2,556,958 1,874,962 1,256,736 67% Total Redevelopment Funds 4,650,766 3,898,893 1,884,593 6,665,066 354% Debt Service Funds 2 2 2 2 315 AIRPORT 2003 Z)EBT VZESERVE 1,038,097 3,668 3,415 1,038,350 30406% 317 COVELESKIZONDZEBT+ZESERVE 503,146 1,779 0 504,925 0% 328 SBCDAZO03Z)EBT +RESERVE 1,734,492 6,129 5,706 1,734,915 30406% -- REDEVELOPMENT:AUTHORITYZEBTZERVCE 3,980,899 4,956,306 4,797,790 4,139,415 86% -- ERSKINE d/ILLAGE Z)EBT 43ERVICE 561,108 491,501 491,495 561,114 114% Total Debt Service Funds 7,817,741 5,459,383 5,298,406 7,978,719 151% Total Redevelopment Commission Funds 71,914,217 38,424,750 29,210,800 81,128,167 278% Grand Totals 381,729,846 271,855,872 269,470,128 384,115,590 143% 5 City of South Bend, Indiana Interfund Advances _ Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes FUND 101 GENERAL FUND - completed 3/30/15 101 - 0000 - 101.00 -00 101 - 0000 - 101.01 -00 101 - 0000 - 103.00 -00 101 - 0000 - 107.00 -00 101 - 0000 - 111.00 -00 101 - 0000 - 115.00 -00 101 - 0000 - 130.00 -00 101 - 0000 - 115.10 -00 101 - 0000 - 115.85 -00 101 - 0000 - 116.00 -00 101 - 0000 - 120.00 -00 101 - 0000 - 143.00 -00 101 - 0000 - 202.00 -00 101 - 0000 - 204.00 -00 101 - 0000 - 227.10 -00 101 - 0000 - 202.60 -00 101 - 0000 - 202.65 -00 101 - 0000 - 203.00 -00 101 - 0000 - 205.00 -00 101 - 0000 - 227.20 -20 101 - 0000 - 243.00 -00 101 - 0000 - 245.00 -00 101 - 0000 - 249.00 -00 101.0000. 271.00.00 Property Taxes 101 - 0000 - 311.00 -00 Inter - Governmental 101 - 0000 - 312.02 -00 101 - 0000 - 312.03 -00 101 - 0000 - 335.01 -00 101 - 0000 - 335.02 -00 101 - 0000 - 335.03 -00 101 - 0000 - 335.12 -00 101 - 0602 - 380.10 -22 101 - 0801 - 331.02 -00 101 - 0801 - 349.06 -00 101 - 0901 - 349.06 -00 Licenses & Permits 101 - 0000 - 321.02 -00 101 - 0000 - 321.03 -00 101 - 0000 - 321.03 -10 101 - 0000 - 321.05 -00 101 - 0000 - 321.08 -00 101 - 0000 - 321.09 -00 101 - 0000 - 321.10 -00 101 - 0000 - 321.11 -10 101 - 0000 - 321.11 -30 101 - 0000 - 321.12 -00 101 - 0000 - 321.13 -00 101 - 0000 - 321.14 -00 101 - 0000 - 321.15 -00 101 - 0000 - 321.17 -00 101 - 0000 - 321.18 -00 101 - 0000 - 321.19 -00 101 - 0000 - 321.20 -00 CASH 6,483,563.03 0.00 0.00 6,483,563.03 PETTY CASH 1,950.00 0.00 0.00 1,950.00 INVESTMENTS 22,081,965.53 0.00 0.00 22,081,965.53 POLICE BUY MONEY 69,070.28 0.00 13,14258 82,212.86 CASH WITH FISCAL AGENT 533.00 0.00 0.00 533.00 ACCOUNTS RECEIVABLE - 0.00 716,091.63 716,091.63 INTERFUND RECEIVABLE - 0.00 148.33 PROPERTY TAX RECEIVABLE - 0.00 70,641.82 70,641.82 A/R CURB LOAN PROGRAM 31,480.81 0.00 0.00 31,480.81 INTEREST REC -INVESTMENTS 30,874.32 0.00 976.86 31,851.18 ADVANCE TO OTHER FUND 656,847.89 0.00 (98,543.89) MIlLs58,304.00 PREPAID ITEMS 8,000.00 0.00 (8,000.00) 0.00 ACCOUNTS PAYABLE - 0.00 (279,426.82) (279,426.82) INTERFUND PAYABLES - 0.00 (17,290.29) - PAYROLL ACCRUAL - 0.00 (2,083,553.51) (2,083,553.51) DU E TO Cl RCU IT COU RT (1,353.00) 0.00 0.00 (1,353.00) PNC PCARD PAYABLE (6,013.26) 0.00 0.00 (6,013.26) PERFORMANCE BONDS PAYABLE (82,906.00) 0.00 0.00 (82,906.00) REFUNDABLE DEPOSITS (1,750.00) 0.00 1,750.00 0.00 STATE SALES TAXES (793.80) 0.00 0.00 (793.80) ENCUMBRANCES 736,895.16 0.00 0.00 736,895.16 RESERVE FOR ENCUMBRANCES (736,895.16) 0.00 0.00 (736,895.16) PR YR RES FOR ENCUMBRANCE (35,534,952.71) 0.00 0.00 (35,534,952.71) FUND BALANCE 6,683,319.82 1,182,719.89 0.00 7,866,039.71 Agrees to petty cash schedule Police Buy Money $82,212.86 per PD A/R Interfund AR per schedule A/R - agrees to prop tax AR schedule I/R Hall of Fame Discounted Amt - Fund 677 Prepaid postage - used over time; write off in 2014 A/P A/P P/R Summary Totals for General Fund PY balance included deposits that were refunded prior to 2014 27,587,405.51 Balance agreed to payment made in January 2015 - MPAC (27,668,913.00) Per 12/31/13 CAFR GENERAL PROPERTY TAX (36,708,989.23) 200,045.40 (70,641.82) (36,579,585.65) (36,579,585.65) A/R AUTO EXCISE (2,585,848.76) 0.00 0.00 (2,585,848.76) COMMERCIAL VEHICLE TAX (675,324.00) 0.00 0.00 (675,324.00) LIQUOR EXCISE TAX DIST. (63,817.05) 0.00 (41,349.00) (105,166.05) A/R LIQUOR GALLONAGE TAX DIST (200,108.29) 55,844.50 (67,258.74) (211,522.53) A/R CIGAR. TAX DIST. GEN. FD (72,948.12) 0.00 0.00 (72,948.12) RIVERBOAT GAMING REVENUE (599,026.86) 0.00 0.00 (599,026.86) STATE PROJECTS (18,356.03) 0.00 0.00 (18,356.03) PUBLIC SAFETY (24,316.11) 0.00 (319,983.25) (344,299.36) A/R POLICE PENSION - 0.00 (5,129,097.88) (5,129,097.88) FUND 701 FIRE PENSION - 0.00 (6,111,865.45) (6,111,865.45) (15,853,455.04) FUND 702 SELF -SERVE LAUNDRY (1,854.00) 0.00 0.00 (1,854.00) MASSAGE ESTABLISHMENT (1,865.00) 0.00 0.00 (1,865.00) MASSAGE TECHNICIAN (1,047.50) 0.00 0.00 (1,047.50) RUBBISH /GARBAGE REMOVAL (6,725.00) 0.00 0.00 (6,725.00) JUNK/ SCRAP DEALER (3,065.00) 0.00 0.00 (3,065.00) PUBLIC PARKING FACILITY (765.00) 0.00 0.00 (765.00) SECOND -HAND DEALERS (4,727.50) 0.00 0.00 (4,727.50) PEDDLERS /CANVASSERS (2,745.00) 0.00 0.00 (2,745.00) BUSKER - STREET PERFORMER (280.00) 0.00 0.00 (280.00) TRANSIENT MERCHANT (890.00) 0.00 0.00 (890.00) PET SHOPS (580.00) 0.00 0.00 (580.00) RESTAURANT (39,433.50) 0.00 0.00 (39,433.50) ANIMAL EXHIBITIONS (47.50) 0.00 0.00 (47.50) FOOD VENDING MACHINES (2,015.00) 0.00 0.00 (2,015.00) AUTOM. REPAIR & SERV. CTR (18,410.00) 0.00 (205.00) (18,615.00) A/R VEHICLE REMOVAL SERVICE (922.50) 0.00 0.00 (922.50) FOOD VENDING VEHICLE (717.00) 0.00 0.00 (717.00) City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance + Total Notes 101 - 0000 - 321.21 -00 HOTEL & MOTEL (1,800.00) 0.00 0.00 (1,800.00) 101 - 0000 - 321.22 -00 OPEN AIR BUSINESS (2,900.00) 0.00 0.00 (2,900.00) 101 - 0000 - 321.23 -00 PRECIOUS METALS DEALER (1,047.50) 0.00 0.00 (1,047.50) 101 - 0000 - 321.24 -00 CHARITABLE SOLICITATION (609.50) 0.00 0.00 (609.50) 101 - 0000 - 321.25 -00 ARBORIST/TREE SERVICE (3,423.00) 0.00 0.00 (3,423.00) 101 - 0000 - 321.27 -00 ADULT BUSINESS (2,020.00) 0.00 0.00 (2,020.00) 101 - 0000 - 321.29 -00 TATTOO & PIERCING EST. (155.00) 0.00 0.00 (155.00) 101 - 0000 - 321.29 -10 TATTOO & PIERCING PERSONNEL (495.00) 0.00 0.00 (495.00) 101 - 0000 - 321.31 -00 ALARM AGENTS (5,480.50) 0.00 0.00 (5,480.50) 101 - 0000 - 321.32 -10 LAWN PARKING UNDER 10 (3,454.70) 0.00 0.00 (3,454.70) 101 - 0000 - 321.32 -20 LAWN PARKING OVER 10 (7,885.00) 0.00 0.00 (7,885.00) 101 - 0000 - 322.10 -00 ENGINEERING (23,986.00) 0.00 (1,810.00) (25,796.00) Charges for Services 101 - 0000 - 341.01 -00 PLAN COMMISSION CHARGES (6,773.50) 0.00 0.00 (6,773.50) 101 - 0000 - 341.03 -00 COPIES OF PUBLIC RECORDS (41.70) 0.00 0.00 (41.70) 101 - 0000 - 342.11 -00 EMS- COUNTY (1,634,868.00) 0.00 0.00 (1,634,868.00) 101 - 0000 - 344.30 -00 ENVIRONMENTAL CLEANUP (2,627.72) 350.00 0.00 (2,277.72) 101 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (933.87) 87.10 (1,799.98) (2,646.75) 101 - 0000 - 360.01 -00 MUNICIPAL CODE SUPPLEMENT (1,068.09) 0.00 0.00 (1,068.09) 101 - 0000 - 360.80 -00 CURB PGM. RESIDENT SHARE (3,934.66) 100.00 (350.00) (4,184.66) 101 - 0000 - 360.85 -00 CURB LOAN RECEIPTS (98.55) 0.00 0.00 (98.55) 101 - 0101 - 347.01 -86 SALE OF MERCHANDISE (80.00) 0.00 0.00 (80.00) 101 - 0404 - 360.12 -00 ROOM RENTAL (173,877.33) 10,200.00 0.00 (163,677.33) 101 - 0404 - 360.13 -00 EQUIPMENT RENTAL (5,105.00) 0.00 0.00 (5,105.00) 101 - 0404 - 360.15 -00 BOX OFFICE COMMISSIONS (33,027.32) 0.00 0.00 (33,027.32) 101 - 0404 - 360.16 -00 TICKET HANDLING FEES (383,041.00) 0.00 0.00 (383,041.00) 101 - 0404 - 360.17 -00 MERCHANDISE SALES (12,561.03) 288.75 0.00 (12,272.28) 101 - 0404 - 360.18 -00 CONCESSION (82,115.15) 18,824.08 0.00 (63,291.07) 101 - 0404 - 360.19 -00 FACILITY FEE (157,318.00) 7,410.00 0.00 (149,908.00) 101 - 0404 - 360.21 -00 CREDIT CARD FEES (50,000.00) 0.00 0.00 (50,000.00) 101 - 0404 - 360.22 -00 SECURITY (9,944.00) 474.75 0.00 (9,469.25) 101 - 0404 - 360.23 -00 MPAC STAGE MANAGER (17,375.00) 0.02 0.00 (17,374.98) 101 - 0404 - 360.25 -00 THEATRE SEATING LEASING (35,000.00) 0.00 0.00 (35,000.00) 101 - 0405- 360.12 -00 ROOM RENTAL (38,356.83) 0.00 0.00 (38,356.83) 101 -0405- 360.18 -00 CONCESSION (123,979.90) 21,441.45 0.00 (102,538.45) 101 -0405- 362.02 -00 BALLROOM RENTAL (41,828.50) 738.00 0.00 (41,090.50) 101 - 0801 - 351.13 -00 MOPED REGULATIONS (200.00) 0.00 0.00 (200.00) 101 - 0801 - 380.10 -96 REPAIR REIMBURSEMENTS. (33,362.44) 25,484.66 (2,636.75) (10,514.53) 101 - 0801 - 380.10 -97 SALARY /OVERTIME (263,662.23) 41,717.53 (12,574.48) (234,519.18) 101 - 0801 - 380.10 -99 MISC. REIMBURSEMENTS (15,621.33) 0.00 0.00 (15,621.33) 101 - 0801 - 392.50 -50 INSURANCE PROCEEDS (6,057.27) 0.00 0.00 (6,057.27) 101 - 0901 - 340.20 -00 NEO NATAL EXPENSES (438,921.96) 32,949.68 (19,898.33) (425,870.61) 101 - 0901 - 340.22 -00 UNIVERSITY NOTRE DAME (129,325.17) 0.00 0.00 (129,325.17) 101 - 0901 - 380.10 -96 REPAIR REIMBURSEMENTS. (200.00) 0.00 0.00 (200.00) Fines & Forfeitures 101 - 0000 - 351.04 -00 BAD CHECKS FINES (120.00) 30.00 (10.00) (100.00) 101 - 0000 - 351.07 -00 CURFEW VIOLATION (392.50) 0.00 0.00 (392.50) 101 - 0000 - 354.00 -00 ORDINANCE VIOLATION (18,198.50) 100.00 (20.00) (18,118.50) Interest 101- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (56,315.57) (18,769.74) (1,081.00) (76,166.31) 101 - 0501- 361.02 -00 OTHER INTEREST (1,581.05) 0.00 0.00 (1,581.05) Gifts & Donations 101 - 0000 - 367.30 -00 NOTRE DAME CONTRIBUTION (330,000.00) 0.00 0.00 (330,000.00) 101 - 0101 - 367.20 -00 DONATED SALARY (233.57) 0.00 0.00 (233.57) 101 - 0301 - 367.20 -00 DONATED SALARY (704.35) 0.00 0.00 (704.35) (141,360.70) A/R A/R and A/P ($5.79); REFUNDABLE DEPOSITS FROM PRIOR YEARS ($1,750) A/R To correct fund balance to agree to 2013 CAFR A/R A/R (3,578,499.07) A/R (18,611.00) A /R; DECREASE DUE TO CODE TRANS TO FUND 6001N 2014 A/R (77,747.36) (330,937.92) City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment S Balance JI Total Notes Miscellaneous Revenues 101 - 0000 - 364.00 -00 CABLE T.V. FRANCHISE (717,156.31) 180,786.98 (177,167.26) (713,536.59) A/R 101 - 0000 - 366.00 -00 AT &T FRANCHISE FEES (238,308.70) 55,612.73 (69,036.66) (251,732.63) A/R 101 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (154,335.60) 0.00 0.00 (154,335.60) 101 - 0104 - 380.10 -99 MISC. REIMBURSEMENTS (455,822.75) 0.00 0.00 (455,822.75) 101 - 0401 - 360.00 -00 MISCELLANEOUS REVENUE (828.80) 0.00 0.00 (828.80) 101 - 0401 - 380.10 -62 OFFICE MAX REBATE (601.50) 0.00 0.00 (601.50) 101 - 0404 - 360.00 -00 MISCELLANEOUS REVENUE (39,937.22) 473.00 0.00 (39,464.22) 101 - 0101 - 360.90 -00 SETTLEMENT FEES (5,789.49) 0.00 0.00 (5,789.49) 101 - 0104 - 360.90 -00 SETTLEMENT FEES (899.37) 0.00 0.00 (899.37) 101 - 0401 - 360.90 -00 SETTLEMENT FEES (3,021.22) 0.00 0.00 (3,021.22) 101 - 0404 - 360.90 -00 SETTLEMENT FEES (448.52) 0.00 0.00 (448.52) 101 - 0404 - 380.10 -99 MISC. REIMBURSEMENTS (6,212.54) 1,440.70 0.00 (4,771.84) 101 - 0405- 360.00 -00 MISCELLANEOUS REVENUE (3,453.88) 0.00 0.00 (3,453.88) 101 - 0405- 380.10 -99 MISC. REIMBURSEMENTS (14,793.92) 1,715.32 (637.56) (13,716.16) A/R 101 - 0501- 360.90 -00 SETTLEMENT FEES (1,983.86) 0.00 0.00 (1,983.86) 101 -0501- 380.10 -99 MISC. REIMBURSEMENTS (57,760.44) 14.60 0.00 (57,745.84) 101 - 0602 - 360.00 -00 MISCELLANEOUS REVENUE (1,515.50) 0.00 0.00 (1,515.50) 101 - 0602 - 360.90 -00 SETTLEMENT FEES (3,633.24) 0.00 0.00 (3,633.24) 101 - 0602 - 380.10 -99 MISC. REIMBURSEMENTS (115.00) 0.00 0.00 (115.00) 101 - 0801 - 360.00 -00 MISCELLANEOUS REVENUE (24,780.00) 0.00 (500.00) (25,280.00) A/R 101 - 0801 - 360.51 -00 INSURANCE REIMBURSEMENT (22,218.01) 0.00 0.00 (22,218.01) 101 - 0801 - 360.90 -00 SETTLEMENT FEES (1,511.90) 0.00 0.00 (1,511.90) 101 - 0901 - 340.23 -00 MISCELLANEOUS CHARGES (8,678.09) 0.00 0.00 (8,678.09) 101 - 0901 - 360.00 -00 MISCELLANEOUS REVENUE (270.83) 0.00 0.00 (270.83) 101 - 0901 - 360.90 -00 SETTLEMENT FEES (1,305.21) 0.00 0.00 (1,305.21) 101 - 0901 - 380.10 -99 MISC. REIMBURSEMENTS (1,429.75) 0.00 (2,654.60) (4,084.35) (1,776,764.40) A/R Other Financing Sources 101 - 0000 - 392.04 -00 ADMINISTRATIVE COST (3,470,988.84) 0.00 0.00 (3,470,988.84) 101 - 0000 - 338.00 -00 PILOT TRANSFERS IN (3,671,422.44) 0.00 0.00 71,422.44) 101 - 0000 - 393.00 -00 NEW DEBT- PER DEBT SCHEDULE - 0.00 (13,106.00) (13,106.00) Debt Schedules #123 & 131 101 - 0901 - 392.00 -00 INTER -FUND OPER. TRANSFER (1,000,000.00) 0.00 0.00 01,000,000.00) (8,155,517.28) EMS Trans in Total Revenue - $66,512,478.42 Mayor's Office 101 - 0101 - 413.10 -01 REGULAR 443,851.17 (13,690.31) 21,488.10 451,648.96 Accrued payroll 101 - 0101 - 413.10 -03 SEASONAL & INTERNS 110.00 0.00 0.00 110.00 101 - 0101 - 413.10 -04 EXTRA AND OVERTIME 331.02 0.00 0.00 331.02 101 - 0101 - 413.10 -09 PERMANENT PART -TIME 12,744.00 (486.00) 569.70 12,827.70 Accrued payroll 101 - 0101 - 413.11 -01 FICA - REGULAR 35,117.06 (1,088.49) 1,687.94 35,716.51 Accrued payroll 101 - 0101 - 413.11 -04 PERF - REGULAR 49,748.29 (1,533.31) 2,406.66 50,621.64 Accrued payroll 101 - 0101 - 413.11 -07 UNEMPLOYMENT COMP 1,133.52 0.00 0.00 1,133.52 101 - 0101 - 413.11 -08 HEALTH INSURANCE 59,013.80 0.00 0.00 59,013.80 101 - 0101 - 413.11 -09 LIFE INSURANCE 710.00 0.00 0.00 710.00 101 - 0101 - 413.11 -12 AUTO ALLOWANCE 14,025.00 0.00 0.00 14,025.00 101 - 0101 - 413.11 -22 PARKING ALLOWANCE 1,820.00 0.00 0.00 1,820.00 101 - 0101 - 413.11 -24 CELL PHONE ALLOWANCE 660.00 0.00 0.00 660.00 101 - 0101 - 413.21 -02 PRINTSHOP 18,190.23 0.00 0.00 18,190.23 101 - 0101 - 413.21 -04 OTHER - OFFICE SUPPLIES 2,393.64 (152.39) 0.00 2,241.25 101 - 0101 - 413.31 -06 PROFESSIONAL SERVICES - OTHER - 0.00 1,338.00 1,338.00 A/P 101 - 0101 - 413.31 -71 CENTRAL STORES ALLOCATION 180.00 0.00 0.00 180.00 101 - 0101 - 413.31 -72 GISALLOCATION 2,059.32 0.00 0.00 2,059.32 101 - 0101 - 413.32 -02 POSTAGE 993.12 0.00 20.59 1,013.71 A/P 101 - 0101 - 413.32 -05 OTHER COMM/TRANS 444.21 0.00 0.00 444.21 101 - 0101 - 413.32 -21 TRAVEL - MILEAGE 916.16 0.00 0.00 916.16 101 - 0101 - 413.32 -22 TRAVEL - AIRFARE 526.00 0.00 0.00 526.00 101 - 0101 - 413.32 -24 TRAVEL - MEALS 5.35 0.00 0.00 5.35 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0101 - 413.32 -25 TRAVEL - OTHER 106.00 0.00 0.00 106.00 101 - 0101 - 413.33 -03 PROMOTIONAL 37,549.94 (10,082.27) 216.40 27,684.07 101 - 0101 - 413.34 -02 LIABILITY INSURANCE 1,164.00 0.00 0.00 1,164.00 101 - 0101 - 413.36 -02 OFFICE EQUIPMENT 1,241.27 0.00 449.82 1,691.09 101 - 0101 - 413.36 -04 COMPUTER EQUIPMENT 8,460.00 0.00 0.00 8,460.00 101 - 0101 - 413.37 -11 CAPITAL LEASE PRINCIPAL 3,006.33 (480.22) 0.00 2,526.11 101 - 0101 - 413.37 -12 CAPITAL LEASE INTEREST 330.35 (69.42) 0.00 260.93 101 - 0101 - 413.39 -10 SUBSCRIPTIONS 176.80 0.00 0.00 176.80 101 - 0101 - 413.39 -11 DUES & MEMBERSHIPS 150.00 0.00 0.00 150.00 101 - 0101 - 413.39 -70 EDUCATION &TRAINING 451.74 0.00 0.00 451.74 311 Call Center 101 - 0104 - 413.10 -01 REGULAR 262,899.13 (8,423.08) 13,415.13 267,891.18 101 - 0104 - 413.10 -04 EXTRA AND OVERTIME 45.00 0.00 0.00 45.00 101 - 0104 - 413.10 -05 TEMPORARY SERVICES 800.00 0.00 0.00 800.00 101 - 0104 - 413.10 -09 PERMANENT PART -TIME 14,576.72 0.00 970.88 15,547.60 101 - 0104 - 413.11 -01 FICA - REGULAR 20,773.43 (623.75) 1,059.41 21,209.09 101 - 0104 - 413.11 -04 PERF - REGULAR 29,399.83 (943.38) 1,502.49 29,958.94 101 - 0104 - 413.11 -07 UNEMPLOYMENT COMP 744.00 0.00 0.00 744.00 101 - 0104 - 413.11 -08 HEALTH INSURANCE 56,943.61 0.00 0.00 56,943.61 101 - 0104 - 413.11 -09 LIFE INSURANCE 759.28 0.00 0.00 759.28 101 - 0104 - 413.11 -12 AUTO ALLOWANCE 2,100.00 0.00 0.00 2,100.00 101 - 0104 - 413.11 -22 PARKING ALLOWANCE 3,210.00 0.00 0.00 3,210.00 101 - 0104 - 413.11 -24 CELL PHONE ALLOWANCE 210.00 0.00 0.00 210.00 101 - 0104 - 413.21 -03 C.S. - OFFICE SUPPLIES 55.36 0.00 0.00 55.36 101 - 0104 - 413.21 -04 OTHER - OFFICE SUPPLIES 15,651.42 (652.78) 646.62 15,645.26 101 - 0104 - 413.31 -06 OTHER PROFESSIONAL SVC 75.60 0.00 446.00 521.60 101 - 0104 - 413.31 -72 GISALLOCATION 10,296.48 0.00 0.00 10,296.48 101 - 0104 - 413.32 -02 POSTAGE 259.77 0.00 0.00 259.77 101 - 0104 - 413.32 -22 TRAVEL - AIRFARE 721.50 0.00 0.00 721.50 101 - 0104 - 413.32 -23 TRAVEL - HOTEL 825.20 0.00 0.00 825.20 101 - 0104 - 413.32 -24 TRAVEL - MEALS 40.26 0.00 0.00 40.26 101 - 0104 - 413.32 -25 TRAVEL- OTHER 84.72 0.00 0.00 84.72 101 - 0104 - 413.33 -03 PROMOTIONAL 6,000.11 0.00 3,033.94 9,034.05 101 - 0104 - 413.34 -02 LIABILITY INSURANCE 816.00 0.00 0.00 816.00 101 - 0104 - 413.36 -04 COMPUTER EQUIPMENT 1,476.00 0.00 0.00 1,476.00 101 - 0104 - 413.39 -11 DUES & MEMBERSHIPS 100.00 (100.00) 0.00 0.00 101 - 0104 - 413.39 -70 EDUCATION &TRAINING 450.00 0.00 0.00 450.00 City Clerk 101 - 0201 - 411.10 -01 REGULAR 209,795.52 (7,989.66) 10,713.65 212,519.51 101 - 0201 - 411.11 -01 FICA - REGULAR 15,836.78 (598.81) 800.29 16,038.26 101 - 0201 - 411.11 -04 PERF - REGULAR 17,101.27 (653.45) 878.82 17,326.64 101 - 0201 - 411.11 -07 UNEMPLOYMENT COMP 542.52 0.00 0.00 542.52 101 - 0201 - 411.11 -08 GROUP INSURANCE- HEALTH 38,576.24 0.00 0.00 38,576.24 101 - 0201 - 411.11 -09 GROUP INSURANCE - LIFE 570.00 0.00 0.00 570.00 101 - 0201 - 411.11 -22 PARKING ALLOWANCE 1,731.00 0.00 0.00 1,731.00 101 - 0201 - 411.21 -02 STATIONERY & PRINTING 485.97 0.00 0.00 485.97 101 - 0201 - 411.21 -03 C.S. - OFFICE SUPPLIES 808.33 0.00 0.00 808.33 101 - 0201 - 411.21 -04 OTHER - OFFICE SUPPLIES 1,892.72 0.00 0.00 1,892.72 101 - 0201 - 411.21 -05 LAW BOOKS 2,654.15 0.00 0.00 2,654.15 101 - 0201 - 411.31 -06 OTHER PROFESSIONAL SVCS 9,213.77 0.00 2,952.39 12,166.16 101 - 0201 - 411.31 -71 CENTRAL STORES ALLOCATION 264.00 0.00 0.00 264.00 101 - 0201 - 411.32 -02 POSTAGE 389.40 0.00 18.22 407.62 101 - 0201 - 411.32 -21 TRAVEL - MILEAGE 1,303.68 0.00 0.00 1,303.68 101 - 0201 - 411.32 -23 TRAVEL - HOTEL 2,223.78 0.00 0.00 2,223.78 101 - 0201 - 411.32 -25 TRAVEL - OTHER 71.00 0.00 0.00 71.00 101 - 0201 - 411.33 -02 PUBLICATION LEGAL NOTICE 18,116.75 (1,036.44) 1,106.55 18,186.86 9 A/P A/P 698,203.12 Accrued payroll Accrued payroll Accrued payroll Accrued payroll A/P A/P A/P 439,644.90 Accrued payroll Accrued payroll Accrued payroll A/P A/P A/P City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number + Account Name Worksheet Adjustment Adjustment Balance + Total Notes 101 - 0201 - 411.33 -03 PROMOTIONAL 136.50 0.00 0.00 136.50 101 - 0201 - 411.34 -02 LIABILITY INSURANCE 996.00 0.00 0.00 996.00 101 - 0201 - 411.36 -04 COMPUTER EQUIPMENT 1,836.00 0.00 0.00 1,836.00 101 - 0201 - 411.39 -01 REFUNDS, AWARDS, IMDEMNITIES 295.00 0.00 0.00 295.00 101 - 0201 - 411.39 -11 DUES 788.04 0.00 0.00 788.04 101 - 0201 - 411.39 -38 BAD DEBT /UNCOLLECiABLE NSF CK 55.00 0.00 0.00 55.00 101 - 0201 - 411.39 -39 BANK CREDIT CARD CHARGES 1,186.43 (112.77) 0.00 1,073.66 101 - 0201 - 411.39 -70 EDUCATION &TRAINING 3,793.00 0.00 0.00 3,793.00 101 - 0201 - 431.22 -60 COMPUTER SUPPLIES /EQUIP 2,929.73 (1,464.87) 0.00 1,464.86 Common Council 101 - 0301 - 411.10 -01 REGULAR 143,749.68 (5,409.52) 7,196.30 145,536.46 101 - 0301 - 411.11 -01 FICA - REGULAR 11,199.20 (420.10) 529.74 11,308.84 101 - 0301 - 411.11 -04 PERF- REGULAR 14,087.50 (530.11) 705.24 14,262.63 101 - 0301 - 411.11 -07 UNEMPLOYMENT COMP 428.52 0.00 0.00 428.52 101 - 0301 - 411.11 -08 GROUP INSURANCE- HEALTH 29,447.36 0.00 0.00 29,447.36 101 - 0301 - 411.11 -09 GROUP INSURANCE - LIFE 840.00 0.00 0.00 840.00 101 - 0301 - 411.21 -02 STATIONERY &PRINTING 402.06 0.00 0.00 402.06 101 - 0301 - 411.21 -03 C.S. - OFFICE SUPPLIES 455.60 0.00 0.00 455.60 101 - 0301 - 411.21 -04 OTHER - OFFICE SUPPLIES 236.39 0.00 303.19 539.58 101 - 0301 - 411.31 -01 LEGAL 69,484.92 0.00 0.00 69,484.92 101 - 0301 - 411.31 -07 ADDITIONAL LEGAL SERVICES 116,531.25 0.00 86,557.65 203,088.90 101 - 0301 - 411.31 -71 CENTRAL STORES ALLOCATION 264.00 0.00 0.00 264.00 101 - 0301 - 411.31 -72 GIS ALLOCATION 2,059.32 0.00 0.00 2,059.32 101 - 0301 - 411.32 -02 POSTAGE 108.00 0.00 9.75 117.75 101 - 0301 - 411.32 -22 TRAVEL - AIRFARE 340.11 0.00 0.00 340.11 101 - 0301 - 411.32 -23 TRAVEL - HOTEL 121.10 0.00 199.99 321.09 101 - 0301 - 411.32 -24 TRAVEL- MEALS 132.46 0.00 0.00 132.46 101 - 0301 - 411.32 -25 TRAVEL - OTHER 114.00 0.00 0.00 114.00 101 - 0301 - 411.33 -03 PROMOTIONAL 3,870.78 (27.00) 333.91 4,177.69 101 - 0301 - 411.34 -02 LIABILITY INSURANCE 1,740.00 0.00 0.00 1,740.00 101 - 0301 - 411.36 -01 BUILDINGS 14,885.00 0.00 3,680.00 18,565.00 101 - 0301 - 411.36 -02 OFFICE EQUIPMENT 2,985.48 0.00 0.00 2,985.48 101 - 0301 - 411.36 -04 COMPUTER EQUIPMENT 3,672.00 0.00 0.00 3,672.00 101 - 0301 - 411.39 -10 SUBSCRIPTIONS 420.00 0.00 0.00 420.00 101 - 0301 - 411.39 -70 EDUCATION &TRAINING 85.00 0.00 0.00 85.00 Admin & Finance 101 - 0401 - 415.10 -01 REGULAR SALARIES 1,195,516.45 (40,115.39) 56,302.55 1,211,703.61 101 - 0401 - 415.10 -03 SEASONAL & INTERNS 70,909.13 (1,720.50) 3,154.81 72,343.44 101 - 0401 - 415.10 -04 EXTRA AND OVERTIME 73.19 0.00 50.42 123.61 101 - 0401 - 415.11 -01 FICA - REGULAR 92,555.99 (2,948.26) 4,366.33 93,974.06 101 - 0401 - 415.11 -04 PERF - REGULAR 132,914.63 (4,492.93) 6,303.48 134,725.18 101 - 0401 - 415.11 -07 UNEMPLOYMENT COMP 3,447.00 0.00 0.00 3,447.00 101 - 0401 - 415.11 -08 GROUP INSURANCE - HEALTH 182,973.88 0.00 0.00 182,973.88 101 - 0401 - 415.11 -09 GROUP INSURANCE - LIFE 2,440.00 0.00 0.00 2,440.00 101 - 0401 - 415.11 -12 AUTO ALLOWANCE 4,300.00 0.00 0.00 4,300.00 101 - 0401 - 415.11 -22 PARKING ALLOWANCE 13,204.00 0.00 0.00 13,204.00 101 - 0401 - 415.11 -24 CELL PHONE ALLOWANCE 4,140.00 0.00 0.00 4,140.00 101 - 0401 - 415.11 -25 FRINGE BENEFITS TAXES 1,116.76 0.00 0.00 1,116.76 101 - 0401 - 415.21 -02 PRINTSHOP 7,494.05 0.00 0.00 7,494.05 101 - 0401 - 415.21 -03 CENTRAL STORES - OFFICE 3,466.62 0.00 0.00 3,466.62 101 - 0401 - 415.21 -04 OTHER- OFFICE SUPPLIES 20,563.86 (106.90) 540.44 20,997.40 101 - 0401 - 415.21 -05 SMALL OFFICE EQUIPMENT 982.04 0.00 0.00 982.04 101 - 0401 - 415.31 -01 LEGAL SERVICES 550.00 (550.00) 0.00 0.00 101 - 0401 - 415.31 -06 OTHER PROFESSIONAL SVCS 107,319.68 (1,203.13) 6.00 106,122.55 101 - 0401 - 415.31 -25 OUTPLACEMENT SERVICES 13,200.00 0.00 0.00 13,200.00 101 - 0401 - 415.31 -71 CENTRAL STORES ALLOCATION 2,076.00 0.00 0.00 2,076.00 10 338,206.50 510,788.77 Accrued payroll Accrued payroll Accrued payroll A/P ADDT LEGAL FOR WIRE TAPPING A/P A/P A/P A/P Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll A/P A/P City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0401 - 415.32 -02 POSTAGE / FREIGHT 6,803.45 0.00 8,519.29 15,322.74 101 - 0401- 415.32 -21 TRAVEL- MILEAGE 867.36 0.00 5.88 873.24 101 - 0401 - 415.32 -22 TRAVEL - AIRFARE 3,929.00 0.00 0.00 3,929.00 101 - 0401 - 415.32 -23 TRAVEL - HOTEL 9,061.41 0.00 0.00 9,061.41 101 - 0401 - 415.32 -24 TRAVEL - MEALS 1,706.46 (139.26) 0.00 1,567.20 101 - 0401 - 415.32 -25 TRAVEL - OTHER 990.12 0.00 0.00 990.12 101 - 0401 - 415.33 -02 PUBLICATION LEGAL NOTICE 3,141.13 (732.68) 0.00 2,408.45 101 - 0401 - 415.34 -02 LIABILITY INSURANCE 4,392.00 0.00 0.00 4,392.00 101 - 0401 - 415.36 -01 BUILDINGS 311.00 0.00 0.00 311.00 101 - 0401 - 415.36 -02 OFFICE EQUIPMENT 9,357.81 0.00 0.00 9,357.81 101 - 0401 - 415.36 -04 COMPUTER EQUIPMENT 9,192.00 0.00 0.00 9,192.00 101 - 0401 - 415.37 -11 CAPITAL LEASE PRINCIPAL 2,055.85 0.00 0.00 2,055.85 101 - 0401 - 415.37 -12 CAPITAL LEASE INTEREST 515.39 0.00 0.00 515.39 101 - 0401 - 415.39 -10 SUBSCRIPTIONS 586.99 0.00 0.00 586.99 101 - 0401 - 415.39 -11 DUES & MEMBERSHIPS 3,244.00 0.00 0.00 3,244.00 101 - 0401 - 415.39 -39 BANK CREDIT CARD CHARGES 1,299.91 (55.16) 0.00 1,244.75 101 - 0401 - 415.39 -70 EDUCATION &TRAINING 19,756.84 (1,628.00) 0.00 18,128.84 101 - 0401 - 415.39 -89 MISC CHARGES & SERVICES 14,801.96 0.00 265.72 15,067.68 Morris PAC 101 - 0404 - 453.10 -01 REGULAR 440,298.74 (16,372.56) 22,636.27 446,562.45 101 - 0404 - 453.10 -05 TEMPORARY SERVICES 984.46 0.00 0.00 984.46 101 - 0404 - 453.10 -09 PERMANENT PART TIME 18,220.13 (713.32) 1,105.11 18,611.92 101 - 0404 - 453.11 -01 FICA - REGULAR 33,720.18 (1,241.52) 1,718.91 34,197.57 101 - 0404 - 453.11 -04 PERF - REGULAR 49,313.22 (1,833.73) 2,535.26 50,014.75 101 - 0404 - 453.11 -07 UNEMPLOYMENT COMP 1,242.48 0.00 0.00 1,242.48 101 - 0404 - 453.11 -08 GROUP INSURANCE - HEALTH 101,367.97 0.00 0.00 101,367.97 101 - 0404 - 453.11 -09 GROUP INSURANCE - LIFE 1,232.00 0.00 0.00 1,232.00 101 - 0404 - 453.11 -22 PARKING ALLOWANCE 4,884.00 0.00 0.00 4,884.00 101 - 0404 - 453.11 -24 CELL PHONE ALLOWANCE 2,763.00 0.00 0.00 2,763.00 101 - 0404 - 453.21 -02 PRINTSHOP 3,656.80 0.00 0.00 3,656.80 101 - 0404 - 453.21 -03 C.S.OTHER OFFICE SUPPLIES 530.21 0.00 0.00 530.21 101 - 0404 - 453.21 -04 OTHER - OFFICE SUPPLIES 2,934.14 (286.06) 145.18 2,793.26 101 - 0404 - 453.21 -05 SMALL OFFICE EQUIPMENT 284.02 0.00 0.00 284.02 101 - 0404 - 453.22 -05 UNIFORMS 983.72 0.00 0.00 983.72 101 - 0404 - 453.22 -21 HOUSEHOLD, LAUNDRY, CLEAN 3,488.49 (291.80) 0.00 3,196.69 101 - 0404 - 453.22 -24 OTHER OPERATING SUPPLIES 515.77 0.00 82.35 598.12 101 - 0404 - 453.23 -01 BUILDING MATERIALS 4,317.85 (375.00) 0.00 3,942.85 101 - 0404 - 453.23 -20 SMALLTOOLS & EQUIPMENT 351.60 0.00 0.00 351.60 101 - 0404 - 453.23 -99 OTHER REPAIR & MAINT. SUP 1,043.22 (319.14) 0.00 724.08 101 - 0404 - 453.31 -71 CENTRAL STORES ALLOCATION 2,232.00 0.00 0.00 2,232.00 101 - 0404 - 453.32 -02 POSTAGE 4,711.43 0.00 555.01 5,266.44 101 - 0404 - 453.32 -05 OTHER COMM/TRANS 678.00 0.00 0.00 678.00 101 - 0404 - 453.32 -22 TRAVEL - AIRFARE 3,632.86 0.00 0.00 3,632.86 101 - 0404 - 453.32 -23 TRAVEL - HOTEL 7,327.17 0.00 0.00 7,327.17 101 - 0404 - 453.32 -24 TRAVEL- MEALS 964.67 0.00 0.00 964.67 101 - 0404 - 453.32 -25 TRAVEL- OTHER 936.57 0.00 0.00 936.57 101 - 0404 - 453.33 -01 OTHER THAN OFFICE SUPPLY 3,093.10 0.00 396.88 3,489.98 101 - 0404 - 453.33 -03 PROMOTIONAL 29,379.39 (1,009.52) 2,322.75 30,692.62 101 - 0404 - 453.34 -02 LIABILITY INSURANCE 23,436.00 0.00 0.00 23,436.00 101 - 0404- 453.35 -01 ELECTRIC 56,746.50 0.00 0.00 56,746.50 101 - 0404 - 453.35 -02 GAS 15,440.74 0.00 0.00 15,440.74 101 - 0404- 453.35 -04 WATER 11,296.10 (1,959.97) 1,974.29 11,310.42 101 - 0404 - 453.36 -01 BUILDING SERVICES 59,479.09 (1,015.60) 233.55 58,697.04 101 - 0404 - 453.36 -04 COMPUTER EQUIPMENT 12,926.18 0.00 0.00 12,926.18 101 - 0404 - 453.36 -05 OTHER EQUIPMENT 6,687.55 (204.50) 0.00 6,483.05 101 - 0404 - 453.39 -10 SUBSCRIPTIONS 1,070.80 0.00 0.00 1,070.80 11 A /P; write off of prepaid postage from Pitney Bowes A/P 1,977,078.67 A/P Accrued payroll Accrued payroll Accrued payroll Accrued payroll A/P A/P A/P A/P A/P A/P A/P City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0404 - 453.39 -11 DUES 2,940.00 0.00 0.00 2,940.00 101 - 0404 - 453.39 -70 EDUCATION &TRAINING 6,184.02 0.00 0.00 6,184.02 101 - 0404 - 453.39 -89 MISC. CHARGES & SERVICES 1,008.13 0.00 0.00 1,008.13 Palais Royale 101 - 0405- 453.10 -01 REGULAR 146,742.87 (5,417.70) 7,379.35 148,704.52 101 - 0405- 453.10 -09 PERMANENT PART TIME 15,572.50 (582.50) 669.66 15,659.66 101 - 0405- 453.11 -01 FICA - REGULAR 12,118.81 (440.94) 589.34 12,267.21 101 - 0405- 453.11 -04 PERF - REGULAR 16,434.98 (606.77) 826.48 16,654.69 101 - 0405- 453.11 -07 UNEMPLOYMENT COMP 450.00 0.00 0.00 450.00 101 - 0405- 453.11 -08 GROUP INSURANCE - HEALTH 34,284.51 0.00 0.00 34,284.51 101 - 0405- 453.11 -09 GROUP INSURANCE - LIFE 408.00 0.00 0.00 408.00 101 - 0405- 453.11 -22 PARKING ALLOWANCE 1,836.00 0.00 0.00 1,836.00 101 - 0405- 453.11 -24 CELL PHONE ALLOWANCE 1,372.00 0.00 0.00 1,372.00 101 - 0405- 453.21 -02 PRINT SHOP 3,819.70 0.00 0.00 3,819.70 101 - 0405- 453.21 -03 C.S.OTHER OFFICE SUPPLIES 57.69 0.00 0.00 57.69 101 - 0405- 453.21 -04 OTHER - OFFICE SUPPLIES 301.10 (125.58) 0.00 175.52 101 - 0405- 453.22 -05 UNIFORMS 516.89 0.00 0.00 516.89 101 - 0405- 453.22 -21 HOUSEHOLD, LAUNDRY, CLEAN 1,853.83 0.00 0.00 1,853.83 101 - 0405- 453.22 -24 OTHER OPERATING SUPPLIES 106.14 0.00 21.14 127.28 101 - 0405- 453.23 -01 BUILDING MATERIALS 774.95 0.00 0.00 774.95 101 -0405- 453.23 -20 SMALLTOOLS & EQUIPMENT 351.12 0.00 0.00 351.12 101 - 0405- 453.23 -99 OTHER REPAIR & MAINT. SUP 243.91 0.00 0.00 243.91 101 - 0405- 453.31 -71 CENTRAL STORES ALLOCATION 180.00 0.00 0.00 180.00 101 - 0405- 453.32 -02 POSTAGE 269.44 0.00 72.84 342.28 101 - 0405- 453.32 -05 OTHER COMM/TRANS 300.00 0.00 0.00 300.00 101 - 0405- 453.32 -22 TRAVEL - AIRFARE 576.00 0.00 0.00 576.00 101 - 0405- 453.32 -23 TRAVEL - HOTEL 636.64 0.00 0.00 636.64 101 - 0405- 453.32 -24 TRAVEL - MEALS 75.15 0.00 0.00 75.15 101 - 0405- 453.32 -25 TRAVEL- OTHER 130.22 0.00 0.00 130.22 101 - 0405- 453.33 -01 OTHER THAN OFFICE SUPPLY 1,482.39 0.00 0.00 1,482.39 101 - 0405- 453.33 -03 PROMOTIONAL 35,479.16 (5,109.91) 4,615.50 34,984.75 101 - 0405- 453.34 -02 LIABILITY INSURANCE 9,996.00 0.00 0.00 9,996.00 101 - 0405- 453.35 -01 ELECTRIC 40,833.63 0.00 0.00 40,833.63 101 - 0405- 453.35 -02 GAS 11,648.24 0.00 0.00 11,648.24 101 -0405- 453.35 -04 WATER 14,664.12 (2,626.98) 1,909.66 13,946.80 101 - 0405- 453.36 -01 BUILDING SERVICES 43,039.17 (37.00) 74.00 43,076.17 101 - 0405- 453.36 -04 COMPUTER EQUIPMENT 2,199.87 0.00 0.00 2,199.87 101 - 0405- 453.36 -05 OTHER EQUIPMENT 829.31 (204.50) 0.00 624.81 101 - 0405- 453.39 -10 SUBSCRIPTIONS 100.00 0.00 0.00 100.00 101 - 0405- 453.39 -11 DUES 45.00 0.00 0.00 45.00 101 - 0405- 453.39 -70 EDUCATION & TRAINING 805.00 0.00 0.00 805.00 101 - 0405- 453.39 -89 MISC. CHARGES & SERVICES 791.00 0.00 0.00 791.00 Legal Department 101 - 0501- 415.10 -01 REGULAR SALARIES 663,490.15 (26,994.22) 33,956.58 670,452.51 101 - 0501- 415.10 -10 HIRING BONUS 4,000.00 0.00 0.00 4,000.00 101 - 0501- 415.11 -01 FICA - REGULAR 49,550.94 (1,969.68) 2,502.04 50,083.30 101 - 0501- 415.11 -04 PERF - REGULAR 74,758.88 (3,023.38) 3,803.13 75,538.63 101 - 0501- 415.11 -07 UNEMPLOYMENT COMP 1,779.48 0.00 0.00 1,779.48 101 - 0501- 415.11 -08 GROUP INSURANCE- HEALTH 98,415.86 0.00 0.00 98,415.86 101 - 0501- 415.11 -09 GROUP INSURANCE - LIFE 1,115.00 0.00 0.00 1,115.00 101 - 0501- 415.11 -12 AUTO ALLOWANCE 3,500.00 0.00 0.00 3,500.00 101 - 0501- 415.11 -22 PARKING ALLOWANCE 4,987.00 0.00 0.00 4,987.00 101 - 0501- 415.11 -24 CELL PHONE ALLOWANCE 420.00 0.00 0.00 420.00 101 - 0501- 415.21 -02 PRINT SHOP 1,533.79 0.00 0.00 1,533.79 101 -0501- 415.21 -03 CENTRAL STORES - OFFICE 1,137.82 0.00 0.00 1,137.82 101 - 0501- 415.21 -04 OTHER - OFFICE SUPPLIES 894.52 (57.44) 668.39 1,505.47 12 930,385.14 402,331.43 Accrued payroll Accrued payroll Accrued payroll Accrued payroll A/P A/P A/P A/P A/P Accrued payroll Accrued payroll Accrued payroll A/P City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0501- 415.31 -01 LEGAL SERVICES 2,350.30 0.00 0.00 2,350.30 101 - 0501- 415.31 -06 OTHER PROFESSIONAL SVCS 800.96 (92.28) 0.00 708.68 101 - 0501- 415.31 -71 CENTRAL STORES ALLOCATION 456.00 0.00 0.00 456.00 101 -0501- 415.31 -72 GIS ALLOCATION 1,029.60 0.00 0.00 1,029.60 101 - 0501- 415.32 -02 POSTAGE /FREIGHT 3,199.34 0.00 186.62 3,385.96 A/P 101 - 0501- 415.32 -21 TRAVEL- MILEAGE 157.02 0.00 0.00 157.02 101 - 0501- 415.32 -23 TRAVEL- HOTEL 508.48 0.00 0.00 508.48 101 - 0501- 415.32 -24 TRAVEL - MEALS 44.64 0.00 0.00 44.64 101 - 0501- 415.32 -25 TRAVEL- OTHER 54.63 0.00 0.00 54.63 101 - 0501- 415.34 -02 LIABILITY INSURANCE 2,868.00 0.00 0.00 2,868.00 101 - 0501- 415.36 -02 OFFICE EQUIPMENT 1,735.00 (115.00) 0.00 1,620.00 101 -0501- 415.36 -04 COMPUTER EQUIPMENT 4,776.00 0.00 0.00 4,776.00 101 - 0501- 415.37 -11 CAPITAL LEASE PRINCIPAL 1,030.71 0.00 0.00 1,030.71 101 - 0501- 415.37 -12 CAPITAL LEASE INTEREST 240.09 0.00 0.00 240.09 101 - 0501- 415.39 -10 SUBSCRIPTIONS 17,614.29 (1,539.00) 2,363.94 18,439.23 A/P 101 - 0501- 415.39 -11 DUES & MEMBERSHIPS 525.00 0.00 0.00 525.00 101 - 0501- 415.39 -70 EDUCATION &TRAINING 2,980.00 0.00 0.00 2,980.00 955,643.20 Engineering 101 - 0602 - 431.10 -01 REGULAR 339,859.95 (12,321.37) 15,117.30 342,655.88 Accrued payroll 101 - 0602 - 431.10 -03 SEASONAL &INTERNS 22,918.50 0.00 361.28 23,279.78 Accrued payroll 101 - 0602 - 431.10 -04 OVERTIME PAY 109.44 (1,096.00) 0.00 (986.56) Accrued payroll 101 - 0602 - 431.10 -05 TEMPORARY SERVICES 8,469.54 (2,174.04) 0.00 6,295.50 Accrued payroll 101 - 0602 - 431.10 -09 PERMANENT PART -TIME 55,864.34 0.00 2,829.70 58,694.04 Accrued payroll 101 - 0602 - 431.11 -01 FICA - REGULAR 31,411.96 (1,066.28) 1,355.05 31,700.73 Accrued payroll 101 - 0602 - 431.11 -04 PERF - REGULAR 37,916.78 (1,318.22) 1,717.48 38,316.04 Accrued payroll 101 - 0602 - 431.11 -07 UNEMPLOYMENT COMP 1,107.48 0.00 0.00 1,107.48 101 - 0602 - 431.11 -08 HEALTH INSURANCE 60,294.49 0.00 0.00 60,294.49 101 - 0602 - 431.11 -09 LIFE INSURANCE 753.58 0.00 0.00 753.58 101 - 0602 - 431.11 -11 SHOE ALLOWANCE 195.00 0.00 45.50 240.50 A/P 101 - 0602 - 431.11 -12 AUTO ALLOWANCE 2,360.00 0.00 0.00 2,360.00 101 - 0602 - 431.11 -22 PARKING ALLOWANCE 4,536.00 0.00 0.00 4,536.00 101 - 0602 - 431.11 -24 CELL PHONE ALLOWANCE 3,150.25 0.00 0.00 3,150.25 101 - 0602 - 431.21 -01 OFFICIAL RECORDS 82.00 0.00 0.00 82.00 101 - 0602 - 431.21 -02 PRINT SHOP 3,590.39 0.00 0.00 3,590.39 101 - 0602 - 431.21 -03 C.S.- OFFICE SUPPLIES 968.53 0.00 0.00 968.53 101 - 0602 - 431.21 -04 OTHER - OFFICE SUPPLIES 2,899.62 (59.35) 724.79 3,565.06 A/P 101 - 0602 - 431.21 -05 SMALL OFFICE EQUIP. 662.09 (359.99) 1,273.55 1,575.65 A/P 101 - 0602 - 431.22 -01 CENTRAL SERVICE GASOLINE 4,968.18 0.00 0.00 4,968.18 101 - 0602 - 431.22 -24 OTHER OPERATING SUPPLIES 708.80 0.00 0.00 708.80 101 - 0602 - 431.22 -60 COMPUTER SUPPLIES /EQUIP 3,700.97 0.00 0.00 3,700.97 101 - 0602 - 431.23 -99 OTHER REPAIR & MAINT. SUP 150.00 0.00 0.00 150.00 101 - 0602 - 431.31 -01 LEGAL SERVICES 12,664.08 0.00 3,617.60 16,281.68 A/P 101 - 0602 - 431.31 -06 OTHER PROFESSIONAL SVCS 86,276.71 (8,945.08) 0.00 77,331.63 101 - 0602 - 431.31 -71 CENTRAL STORES ALLOCATION 972.00 0.00 0.00 972.00 101 - 0602 - 431.31 -72 GIS ALLOCATION 35,008.08 0.00 0.00 35,008.08 101 - 0602 - 431.32 -02 POSTAGE 1,398.73 0.00 87.65 1,486.38 A/P 101 - 0602 - 431.32 -21 TRAVEL - MILEAGE 1,646.35 (66.11) 50.24 1,630.48 A/P 101 - 0602 - 431.32 -22 TRAVEL - AIRFARE 1,008.00 0.00 425.20 1,433.20 A/P 101 - 0602 - 431.32 -23 TRAVEL - HOTEL 1,621.48 0.00 1,114.11 2,735.59 A/P 101 - 0602 - 431.32 -24 TRAVEL - MEALS 195.23 0.00 9.19 204.42 A/P 101 - 0602 - 431.32 -25 TRAVEL - OTHER 1,478.00 0.00 45.00 1,523.00 A/P 101 - 0602 - 431.33 -01 OUTSIDE PRINTING SERVICES 1,280.17 0.00 0.00 1,280.17 101 - 0602 - 431.33 -02 PUBLICATION LEGAL NOTICE 1,099.35 (195.00) 127.88 1,032.23 A/P 101 - 0602 - 431.34 -02 LIABILITY INSURANCE 181,464.00 0.00 0.00 181,464.00 ALLOCATION REDUCED FROM PRIOR YEAR 101 - 0602 - 431.36 -01 BUILDING - 0.00 18,300.00 18,300.00 A/P 101 - 0602 - 431.36 -02 OFFICE EQUIPMENT 2,305.95 0.00 1,425.00 3,730.95 A/P 13 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0602 - 431.36 -03 AUTOMOTIVE EQUIPMENT 8,077.04 0.00 0.00 8,077.04 101 - 0602 - 431.36 -04 COMPUTER EQUIPMENT 60,056.54 (1,350.27) 0.00 58,706.27 101 - 0602 - 431.36 -06 RADIO REPAIR 149.81 0.00 0.00 149.81 101 - 0602 - 431.37 -11 CAPITAL LEASE PRINCIPAL 6,688.78 0.00 0.00 6,688.78 101 - 0602 - 431.37 -12 CAPITAL LEASE INTEREST 1,011.77 0.00 0.00 1,011.77 101 - 0602 - 431.39 -01 REFUNDS, AWARDS - 0.00 300.00 300.00 A/P 101 - 0602 - 431.39 -10 SUBSCRIPTIONS 1,326.00 0.00 0.00 1,326.00 101 - 0602 - 431.39 -11 DUES & MEMBERSHIPS 1,856.64 0.00 0.00 1,856.64 101 - 0602 - 431.39 -39 BANK CREDIT CARD CHARGES 512.95 (38.39) 0.00 474.56 101 - 0602 - 431.39 -70 EDUCATION AND TRAINING 1,886.04 0.00 2,594.00 4,480.04 A/P 101 - 0602 - 431.39 -89 MISC. CHARGES AND SERVICE 87.48 0.00 55.45 142.93 1,019,334.94 A/P Police 101 - 0801 - 421.10 -01 REGULAR 12,264,776.20 (469,770.11) 643,631.55 12,438,637.64 Accrued payroll 101 - 0801 - 421.10 -02 HOURLY 105,013.18 (4,004.45) 5,202.97 106,211.70 Accrued payroll 101 - 0801 - 421.10 -03 SEASONAL& INTERNS 21,892.50 (1,334.56) 454.50 21,012.44 Accrued payroll 101 - 0801 - 421.10 -04 EXTRA AND OVERTIME 1,441,470.13 (46,031.40) 57,058.48 1,452,497.21 Accrued payroll 101 - 0801 - 421.10 -06 SPECIAL PAYS 753,324.26 (25,314.37) 33,762.28 761,772.17 Accrued payroll & AP ($1262.82) 101 - 0801 - 421.10 -09 PERMANENT PART TIME 116,509.59 (6,387.18) 6,431.71 116,554.12 Accrued payroll 101 - 0801 - 421.10 -12 CRITICAL DUTY DAYS 78,700.50 0.00 14,130.00 92,830.50 Accrued payroll 101 - 0801 - 421.10 -13 CONTRACT ADD PAYS 3,006.00 (115.68) 153.78 3,044.10 Accrued payroll 101 - 0801 - 421.10 -14 PRODUCTION BONUS - 0.00 735.00 735.00 Accrued payroll 101 - 0801 - 421.11 -01 FICA - REGULAR 125,684.70 (4,375.89) 7,016.84 128,325.65 Accrued payroll 101 - 0801 - 421.11 -03 FICA - POLICE 161,468.47 (5,796.75) 8,074.75 163,746.47 Accrued payroll 101 - 0801 - 421.11 -04 PERF - REGULAR 156,487.52 (5,977.79) 8,367.61 158,877.34 Accrued payroll 101 - 0801 - 421.11 -06 PERF - POLICE 2,077,383.55 (89,444.04) 107,878.74 2,095,818.25 Accrued payroll 101 - 0801 - 421.11 -07 UNEMPLOYMENT COMP 12,500.04 0.00 0.00 12,500.04 101 - 0801 - 421.11 -08 GROUP INSURANCE- HEALTH 2,175,672.51 0.00 0.00 2,175,672.51 101 - 0801 - 421.11 -09 GROUP INSURANCE - LIFE 27,900.00 0.00 0.00 27,900.00 101 - 0801 - 421.11 -10 CLOTHING ALLOWANCE 280,341.40 0.00 0.00 280,341.40 101 - 0801 - 421.11 -15 MEDICAL, SURGICAL, DENTAL 22,932.65 (1,464.00) 0.00 21,468.65 101 - 0801 - 421.11 -24 CELL PHONE ALLOWANCE 8,870.00 0.00 0.00 8,870.00 101 - 0801 - 421.11 -99 OTHER FRINGE BENEFITS 200.00 0.00 0.00 200.00 101 - 0801 - 421.21 -01 OFFICIAL RECORDS 332.00 0.00 598.00 930.00 A/P 101 - 0801 - 421.21 -02 PRINT SHOP 14,584.61 0.00 0.00 14,584.61 101 - 0801 - 421.21 -03 CENTRAL STORES - OFFICE 14,369.81 0.00 0.00 14,369.81 101 - 0801 - 421.21 -04 MISC- OFFICE 18,077.09 (2,461.81) 4,086.01 19,701.29 A/P 101 - 0801 - 421.21 -05 SMALL OFFICE EQUIPMENT 5,204.71 0.00 0.00 5,204.71 101 - 0801 - 421.21 -10 LABORATORY SUPPLIES 11,017.83 (262.62) 69.95 10,825.16 A/P 101 - 0801 - 421.22 -05 UNIFORMS 48,013.66 (2,714.00) 5,464.65 50,764.31 A/P 101 - 0801 - 421.22 -07 LANDSCAPING MATERIALS 390.86 0.00 0.00 390.86 101 - 0801 - 421.22 -15 OTHER - CLEANING SUPPLIES 9,847.89 (2,353.98) 1,358.27 8,852.18 A/P 101 - 0801 - 421.22 -21 C.S. - CLEANING SUPPLIES 1,616.36 0.00 0.00 1,616.36 101 - 0801 - 421.22 -22 OTHER - MEDICAL/SAFETY 166.32 (123.40) 2,833.74 2,876.66 A/P 101 - 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 462,695.49 (146,228.10) 16,113.68 332,581.07 A/P 101 - 0801 - 421.22 -99 GAS - OTHER 5,032.55 (10.49) 222.29 5,244.35 A/P 101 - 0801 - 421.23 -01 BUILDING MATERIALS 13,915.33 (998.98) 1,868.31 14,784.66 A/P 101 - 0801 - 421.23 -10 REPAIR PARTS 818.38 0.00 0.00 818.38 101 - 0801 - 421.23 -20 SMALLTOOLS & EQUIPMENT 122.69 0.00 0.00 122.69 101 - 0801 - 421.23 -21 C.S. - SMALL TOOLS & EQUIP 874.00 0.00 0.00 874.00 101 - 0801 - 421.31 -01 LEGAL SERVICES 477,770.04 (11,405.82) 11,787.26 478,151.48 A/P 101 - 0801 - 421.31 -06 OTHER PROFESSIONAL SVCS 82,500.00 0.00 0.00 82,500.00 101 - 0801 - 421.31 -09 VETERINARIAN SERVICES 15,521.29 (149.50) 335.10 15,706.89 A/P 101 - 0801 - 421.31 -71 CENTRAL STORES ALLOCATION 9,576.00 0.00 0.00 9,576.00 101 - 0801 - 421.31 -72 GIS ALLOCATION 10,296.48 0.00 0.00 10,296.48 101 - 0801 - 421.32 -02 POSTAGE 9,730.07 (508.49) 1,875.77 11,097.35 A/P 101 - 0801 - 421.32 -07 COMPUTER LINES 40,227.18 (598.36) 598.36 40,227.18 A/P 14 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0801 - 421.32 -09 CELLULAR PHONES 86,537.64 (12,079.97) 12,080.69 86,538.36 101 - 0801 - 421.32 -10 PAGERS /ALARMS 6,899.91 0.00 0.00 6,899.91 101 - 0801 - 421.32 -24 TRAVEL- MEALS 77.49 0.00 0.00 77.49 101 - 0801 - 421.34 -02 LIABILITY INSURANCE 1,106,148.00 0.00 0.00 1,106,148.00 101 - 0801 - 421.35 -01 ELECTRIC 122,640.99 (52.41) 0.00 122,588.58 101 - 0801 - 421.35 -02 GAS 42,086.32 0.00 0.00 42,086.32 101 - 0801 - 421.35 -04 WATER 12,719.68 (975.72) 1,002.46 12,746.42 101 - 0801 - 421.35 -09 RENTS 36,000.00 0.00 0.00 36,000.00 101 - 0801 - 421.36 -01 BUILDINGS 18,427.26 (763.98) 3,363.47 21,026.75 101 - 0801 - 421.36 -02 OFFICE EQUIPMENT 31,729.69 (2,825.36) 223.77 29,128.10 101 - 0801 - 421.36 -03 AUTOMOTIVE EQUIPMENT 332,695.37 (1,356.38) 2,419.08 333,758.07 101 - 0801 - 421.36 -04 COMPUTER EQUIPMENT 435,668.07 (1,403.45) 17,804.98 452,069.60 101 - 0801 - 421.36 -05 OTHER EQUIPMENT 13,329.75 (7,470.14) 0.00 5,859.61 101 - 0801 - 421.36 -06 RADIO EQUIPMENT 120,101.89 0.00 0.00 120,101.89 101 - 0801 - 421.37 -03 LAND 15,151.25 0.00 0.00 15,151.25 101 - 0801 - 421.37 -11 CAPITAL LEASE PRINCIPAL 3,865.99 (333.79) 204.82 3,737.02 101 - 0801 - 421.37 -12 CAPITAL LEASE INTEREST 1,012.33 (73.39) 17.36 956.30 101 - 0801 - 421.39 -01 REFUNDS, AWARDS, IMDEMNITIES 46,385.00 0.00 0.00 46,385.00 101 - 0801 - 421.39 -10 SUBSCRIPTIONS 790.11 0.00 0.00 790.11 101 - 0801 - 421.39 -11 DUES 2,747.50 0.00 0.00 2,747.50 101 - 0801 - 421.39 -30 GRANTS AND SUBSIDIES 17,391.29 0.00 500.00 17,891.29 101 - 0801 - 421.39 -89 MISC CHARGES & SERVICES 82,040.93 (586.40) 14,741.35 96,195.88 101 - 0801 - 421.43 -06 POLICE EQUIPMENT 65,158.00 (32,579.00) 0.00 32,579.00 101 - 0801 - 421.43 -03 RICOH COPIER- TRAINING - 0.00 4,263.00 4,263.00 101 - 0801 - 421.43 -03 RICOH COPIER - COMMUNICATIONS - 0.00 8,843.00 8,843.00 101 - 0801 - 421.39 -89 POLICE BUY MONEY ADJUSTMENT - 0.00 (13,142.58) (13,142.58) 101 - 0801 - 421 -39 -90 POLICE PENSION EXPENSE - 0.00 5,129,097.88 5,129,097.88 Police - Communications 101 - 0802 - 423.10 -01 REGULAR 1,171,885.37 (42,479.98) 113,498.98 1,242,904.37 101 - 0802 - 423.10 -04 EXTRA AND OVERTIME 254,938.27 (3,983.05) 10,298.86 261,254.08 101 - 0802 - 423.11 -01 FICA - REGULAR 106,917.67 (3,394.48) 9,350.45 112,873.64 101 - 0802 - 423.11 -04 PERF - REGULAR 159,131.67 (5,203.83) 13,744.53 167,672.37 101 - 0802 - 423.11 -07 UNEMPLOYMENT COMP 1,373.52 0.00 0.00 1,373.52 101 - 0802 - 423.11 -08 GROUP INSURANCE - HEALTH 275,444.27 0.00 0.00 275,444.27 101 - 0802 - 423.11 -09 GROUP INSURANCE - LIFE 3,520.00 0.00 0.00 3,520.00 101 - 0802 - 423.11 -24 CELL PHONE ALLOWANCE 660.00 0.00 0.00 660.00 101 - 0802 - 423.21 -04 MISC- OFFICE 1,362.28 0.00 0.00 1,362.28 101 - 0802 - 423.34 -02 LIABILITY INSURANCE 7,764.00 0.00 0.00 7,764.00 101 - 0802 - 423.36 -06 COMMUNICATION EQUIPMENT 1,919.94 0.00 0.00 1,919.94 101 - 0802 - 423.39 -89 MISC CHARGES & SERVICES 1,027.56 0.00 0.00 1,027.56 Fire 101 - 0901 - 422.10 -01 REGULAR 12,020,575.84 (433,974.95) 593,061.57 12,179,662.46 101 - 0901 - 422.10 -04 EXTRA AND OVERTIME 1,297,909.98 (39,757.96) 51,972.69 1,310,124.71 101 - 0901 - 422.10 -06 SPECIAL PAYS 284,876.96 (871.17) 443.25 284,449.04 101 - 0901 - 422.10 -07 FLSA 144,209.44 (9,146.38) 2,758.47 137,821.53 101 - 0901 - 422.10 -08 SICK LEAVE BUY BACK /RETIR 296,057.03 0.00 0.00 296,057.03 101 - 0901 - 422.10 -09 PERMANENT PART TIME 17,357.90 (640.32) 653.08 17,370.66 101 - 0901 - 422.10 -11 WORKING OUT OF CLASSIFICATION 99,689.76 (3,630.59) 7,058.09 103,117.26 101 - 0901 - 422.10 -12 CRITICAL DUTY DAYS 24,243.23 (14,168.44) 17,675.79 27,750.58 101 - 0901 - 422.10 -13 NEO -NATAL 51,695.00 (2,057.50) 2,253.50 51,891.00 101 - 0901 - 422.10 -14 FIRE PRO PAY 421,423.62 (6,967.25) 1,315.39 415,771.76 101 - 0901 - 422.11 -01 FICA - REGULAR 26,757.07 (630.58) 831.21 26,957.70 101 - 0901 - 422.11 -02 FICA - FIRE 184,054.67 (6,269.17) 8,425.79 186,211.29 101 - 0901 - 422.11 -04 PERF - REGULAR 23,142.27 (880.29) 1,171.20 23,433.18 101 - 0901 - 422.11 -05 PERF - FIRE 2,180,926.56 (90,638.09) 111,997.26 2,202,285.73 101 - 0901 - 422.11 -07 UNEMPLOYMENT COMP 10,630.04 0.00 0.00 10,630.04 15 A/P A/P A/P A/P A/P A/P A/P A/P A/P A/P Ricoh Copier Debt Schedule #123; Capital Lease Issuance Ricoh Copier Debt Schedule #131; Capital Lease Issuance Police Buy Money Adjustment 28,919,635.42 FUND701 2,077,776.03 Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 101 - 0901 - 422.11 -08 GROUP INSURANCE - HEALTH 2,049,843.03 0.00 0.00 2,049,843.03 101 - 0901 - 422.11 -09 GROUP INSURANCE - LIFE 24,815.00 0.00 0.00 24,815.00 101 - 0901 - 422.11 -10 CLOTHING ALLOWANCE 206,981.16 (1,995.63) 1,221.80 206,207.33 A/P 101 - 0901 - 422.11 -15 MEDICAL, SURGICAL, DENTAL 132,980.74 (1,287.39) 0.00 131,693.35 101 - 0901 - 422.11 -20 EDUCATION & TUITION REIMB 8,735.75 0.00 304.60 9,040.35 A/P 101 - 0901 - 422.11 -21 COMP TIME BUY BACK 16,487.96 0.00 0.00 16,487.96 101 - 0901 - 422.11 -24 CELL PHONE ALLOWANCE 7,805.00 0.00 0.00 7,805.00 101 - 0901 - 422.11 -99 OTHER FRINGE BENEFITS 63,353.32 0.00 0.00 63,353.32 101 - 0901 - 422.21 -02 PRINTSHOP 15,669.21 0.00 0.00 15,669.21 101 - 0901 - 422.21 -03 CENTRAL STORES- OFFICE 777.31 0.00 0.00 777.31 101 - 0901 - 422.21 -04 OTHER - OFFICE SUPPLIES 10,331.27 (308.14) 624.74 10,647.87 A/P 101 - 0901 - 422.21 -05 SMALL OFFICE EQUIPMENT 1,421.52 0.00 0.00 1,421.52 101 - 0901 - 422.22 -01 CENTRAL SERVICE GASOLINE 7,295.07 0.00 0.00 7,295.07 101 - 0901 - 422.22 -20 C.S. - MEDICAL/SAFETY 22,945.82 0.00 0.00 22,945.82 101 - 0901 - 422.22 -21 C.S. - CLEANING SUPPLIES 26,963.55 0.00 0.00 26,963.55 101 - 0901 - 422.22 -22 OTHER- MEDICAL/SAFETY 169,163.32 (20,957.45) 3,779.32 151,985.19 A/P 101 - 0901 - 422.22 -24 OTHER OPERATING SUPPLIES 71,786.73 158.61 369.38 72,314.72 A/P 101 - 0901 - 422.22 -29 STATION ALLOWANCE 15,302.82 (261.44) 427.98 15,469.36 A/P 101 - 0901 - 422.22 -99 GAS OTHER 34.08 (15.07) 0.00 19.01 101 - 0901 - 422.23 -01 BUILDING MATERIALS 7,659.28 (79.72) 34.94 7,614.50 A/P 101 - 0901 - 422.23 -10 REPAIR PARTS - 0.00 210.11 210.11 A/P 101 - 0901 - 422.23 -20 SMALLTOOLS & EQUIPMENT 7,392.24 0.00 1,255.95 8,648.19 A/P 101 - 0901 - 422.31 -01 LEGAL SERVICES 52,015.16 0.00 4,964.66 56,979.82 A/P 101 - 0901 - 422.31 -06 OTHER PROFESSIONAL SVCS 67,859.59 (6,093.35) 2,894.62 64,660.86 A/P 101 - 0901 - 422.31 -71 CENTRAL STORES ALLOCATION 25,248.00 0.00 0.00 25,248.00 101 - 0901 - 422.31 -72 GISALLOCATION 10,296.48 0.00 0.00 10,296.48 101 - 0901 - 422.32 -02 POSTAGE 10,393.00 (31.03) 986.44 11,348.41 A/P 101 - 0901 - 422.32 -04 TELEPHONE &TELEGRAPH 15,952.22 (1,315.12) 0.00 14,637.10 101 - 0901 - 422.32 -21 TRAVEL- MILEAGE 763.84 0.00 0.00 763.84 101 - 0901 - 422.32 -22 TRAVEL - AIRFARE 2,156.40 0.00 0.00 2,156.40 101 - 0901 - 422.32 -23 TRAVEL - HOTEL 9,671.72 0.00 114.99 9,786.71 A/P 101 - 0901 - 422.32 -24 TRAVEL - MEALS 9,240.56 (8.61) 28.34 9,260.29 A/P 101 - 0901 - 422.32 -25 TRAVEL - OTHER 1,851.01 0.00 0.00 1,851.01 101 - 0901 - 422.33 -01 OTHER THAN OFFICE SUPPLY 1,043.21 0.00 0.00 1,043.21 101 - 0901 - 422.34 -02 LIABILITY INSURANCE 254,844.00 0.00 0.00 254,844.00 101 - 0901 - 422.35 -01 ELECTRIC 105,077.68 0.00 0.00 105,077.68 101 - 0901 - 422.35 -02 GAS 69,114.26 0.00 0.00 69,114.26 101 - 0901 - 422.35 -04 WATER 27,873.87 (3,299.28) 3,434.10 28,008.69 A/P 101 - 0901 - 422.36 -01 BUILDINGS 102,639.40 (1,044.00) 5,831.95 107,427.35 A/P 101 - 0901 - 422.36 -02 OFFICE EQUIPMENT 4,384.73 (88.89) 125.00 4,420.84 A/P 101 - 0901 - 422.36 -03 AUTOMOTIVE EQUIPMENT 490,209.76 0.00 90.00 490,299.76 A/P 101 - 0901 - 422.36 -04 COMPUTER EQUIPMENT 106,971.62 (146.71) 0.00 106,824.91 101 - 0901 - 422.36 -05 OTHER EQUIPMENT 16,832.76 (2,232.34) 0.00 14,600.42 101 - 0901 - 422.36 -06 RADIO EQUIPMENT 46,236.50 0.00 0.00 46,236.50 101 - 0901 - 422.36 -07 STATION MAINTENANCE 63,956.46 (3,194.72) 8,705.20 69,466.94 A/P 101 - 0901 - 422.39 -01 REFUNDS, AWARDS, IMDEMNITIES 41,919.00 0.00 0.00 41,919.00 101 - 0901 - 422.39 -10 SUBSCRIPTIONS 1,649.00 0.00 0.00 1,649.00 101 - 0901 - 422.39 -11 DUES /MEMBERSHIPS 1,524.22 (55.00) 0.00 1,469.22 101 - 0901 - 422.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 387.06 (149.31) 0.00 237.75 101 - 0901 - 422.39 -39 BANK CREDIT CARD CHARGES 4,895.22 (1,168.30) 0.00 3,726.92 101 - 0901 - 422.39 -70 EDUCATION & TRAINING 83,546.66 0.00 1,705.48 85,252.14 A/P 101 - 0901 - 422.39 -87 BOARD UPS 1,225.00 0.00 0.00 1,225.00 101 - 0901 - 422.39 -89 MISC CHARGES & SERVICES 125.00 0.00 0.00 125.00 101 - 0901 - 421 -39 -90 FIRE PENSION EXPENSE - 0.00 6,111,865.45 6,111,865.45 27,876,583.70 FUND 702 Human Rights 101 - 1008 - 415.10 -01 REGULAR SALARIES 185,691.39 (6,908.66) 9,789.44 188,572.17 Accrued payroll 16 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total 101 -1008- 415.10 -03 SEASONAL &INTERNS 101 - 1008 - 415.10 -09 PERMANENT PART TIME 101 - 1008 - 415.11 -01 FICA - REGULAR 101 - 1008 - 415.11 -04 PERF - REGULAR 101 - 1008 - 415.11 -07 UNEMPLOYMENT COMP 101 - 1008 - 415.11 -08 GROUP INSURANCE- HEALTH 101 - 1008 - 415.11 -09 GROUP INSURANCE - LIFE 101 - 1008 - 415.21 -02 PRINT SHOP 101 - 1008 - 415.21 -03 CENTRAL STORES - OFFICE 101 - 1008 - 415.21 -04 OTHER - OFFICE SUPPLIES 101 - 1008 - 415.31 -71 CENTRAL STORES ALLOCATION 101 - 1008 - 415.32 -02 POSTAGE /FREIGHT 101 - 1008 - 415.32 -05 OTHER COMM/TRANS 101 - 1008 - 415.34 -02 LIABILITY INSURANCE 101 - 1008 - 415.36 -01 BUILDINGS 101 - 1008 - 415.36 -02 OFFICE EQUIPMENT 101 - 1008 - 415.36 -04 COMPUTER EQUIPMENT 101 - 1008 - 415.37 -03 OFFICE SPACE 101 - 1008 - 415.39 -10 SUBSCRIPTIONS 101 - 1008 - 415.39 -11 DUES & MEMBERSHIPS 101 - 1008 - 415 -43 -08 COMPUTER EQUIPMENT Code Enforcement /Animal Control 101 - 1201 - 415.10 -05 TEMPORARY SERVICES 101 - 1201 - 415.21 -01 OFFICIAL RECORDS 101 - 1201 - 415.21 -03 CENTRAL STORES - OFFICE 101 - 1201 - 415.22 -24 OTHER OPERATING SUPPLIES 101 - 1201 - 415.31 -06 OTHER PROFESSIONAL SVCS 101 - 1201 - 415.39 -11 DUES & MEMBERSHIPS 101 - 1205- 349.09 -00 DEMOLITION AND BOARDING 101 - 1207 - 360.00 -00 MISCELLANEOUS REVENUE 101 - 1207 - 415.21 -04 OTHER - OFFICE SUPPLIES 101 - 1207 - 415.22 -05 UNIFORMS 101 - 1207 - 415.22 -24 OTHER OPERATING SUPPLIES 101 - 1207 - 415.31 -06 OTHER PROFESSIONAL SVCS 101 - 1500 -415 -39.89 HALL OF FAME ADJUSTMENT (OPERATING TRANS OUT) 101 GENERAL FUND Agrees to Petty Cash Schedule at 12/31/14 FUND 102 RAINY DAY FUND - complete 3/17/15 102 - 0000 - 101.00 -00 CASH 102 - 0000 - 103.00 -00 INVESTMENTS 102 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 102. 0000. 271.00.00 FUND BALANCE 102 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 102 RAINY DAY FUND 8,543.50 FUND 103 EXCESS LEVY - completed 3/17/15 103 - 0000 - 101.00 -00 CASH 103 - 0000. 271.00 -00 FUND BALANCE 103 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 103 EXCESS LEVY FUND 2,183.35 FUND 201 PARK DEPARTMENT FUND - completed 3/28/15 201 - 0000 - 101.00 -00 CASH 201 - 0000 - 101.01 -00 PETTY CASH 1,240.00 0.00 0.00 1,240.00 11,892.50 0.00 556.42 12,448.92 Accrued payroll 14,872.84 (512.05) 760.84 15,121.63 8,642,567.97 Accrued payroll 20,797.76 (773.78) 1,096.43 21,120.41 (8,612,115.32) Accrued payroll 504.96 0.00 0.00 504.96 (30,452.65) IR 31,856.92 0.00 0.00 31,856.92 0.00 480.00 0.00 0.00 480.00 525.43 0.00 0.00 525.43 0.00 Per 12/31/13 CAFR 444.10 0.00 0.00 444.10 Distribution per DLGF 384.46 0.00 0.00 384.46 312.00 0.00 0.00 312.00 5,879.40 0.00 0.00 5,879.40 Agrees to Petty Cash Schedule at 12/31/14 501.90 (7.50) 0.00 494.40 1,128.00 0.00 0.00 1,128.00 8,543.50 (804.50) 71.50 7,810.50 A/P 2,183.35 0.00 0.00 2,183.35 3,312.00 0.00 0.00 3,312.00 42,926.20 0.00 0.00 42,926.20 176.80 0.00 0.00 176.80 490.00 0.00 0.00 490.00 - 0.00 10,242.00 10,242.00 347,653.65 A/P 1,246.53 0.00 0.00 1,246.53 Moved to Fund 600 for 2014 331.00 0.00 0.00 331.00 0.30 0.00 0.00 0.30 98.19 (98.19) 0.00 0.00 560.00 (560.00) 0.00 0.00 75.00 0.00 0.00 75.00 (35.00) 0.00 0.00 (35.00) (20.00) 0.00 0.00 (20.00) (0.40) 0.00 0.00 (0.40) 551.25 0.00 0.00 551.25 27.92 0.00 0.00 27.92 (0.05) 0.00 0.00 (0.05) 2,176.55 0.00 98,543.89 ■ 98,543.89 I 98,543.89 ADJUST FUND 677 ADVANCE TO 12/31/14 Total Expenditures - $66,593,985.91 0.00 0.00 0.00 (0.00) 0.00 2,002,105.51 0.00 0.00 2,002,105.51 6,630,811.44 0.00 0.00 6,630,811.44 9,271.00 0.00 380.02 9,651.02 8,642,567.97 IR (8,617,704.61) 5,589.29 0.00 (8,612,115.32) (8,612,115.32) Per 12/31/13 CAFR (24,483.34) (5,589.29) (380.02) (30,452.65) (30,452.65) IR 0.00 - - 0.00 0.00 3,647.54 0.00 0.00 3,647.54 - 0.00 0.00 0.00 0.00 Per 12/31/13 CAFR (3,647.54) 0.00 0.00 (3,647.54) Distribution per DLGF - 0.00 0.00 0.00 801,680.66 0.00 0.00 801,680.66 8,831.11 0.00 0.00 8,831.11 Agrees to Petty Cash Schedule at 12/31/14 17 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 201 - 0000 - 103.00 -00 INVESTMENTS 2,684,349.39 0.00 0.00 2,684,349.39 201 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 2,737.41 2,737.41 201 - 0000 - 115.10 -00 PROPERTY TAXES - 0.00 7,102.74 7,102.74 201 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 3,753.17 0.00 35.54 3,788.71 201 - 0000 - 140.00 -00 ZOOINVENTORY 8,402.99 0.00 (8,402.99) 0.00 201 - 0000 - 142.00 -00 INVENTORY -GOLF PROSHOP 61,545.93 0.00 (17,732.51) 43,813.42 201 - 0000 - 144.00 -00 CONCESSION INVENTORY 14,359.30 0.00 (5,787.64) 8,571.66 201 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (26,759.94) (26,759.94) 201 - 0000 - 202.65 -00 PNC PCARD PAYABLE (792.48) 0.00 0.00 (792.48) 201 - 0000 - 204.00 -00 DUE TO OTHER FUNDS - 0.00 (3,120.17)- 201- 0000 - 227.10 -00 PAYROLLACCRUAL - 0.00 (244,897.49) (244,897.49) 201 - 0000 - 205.00 -00 REFUNDABLE DEPOSITS (1,006.89) 0.00 0.00 (1,006.89) 201 - 0000 - 227.20 -20 STATE SALES TAXES (3,418.60) 0.00 2,266.42 (1,152.18) 201 - 0000 - 243.00 -00 ENCUMBRANCES 95,060.57 0.00 0.00 95,060.57 201 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (95,060.57) 0.00 0.00 (95,060.57) 201 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (4,385,177.23) 0.00 0.00 (4,385,177.23) 201 - 0000 - 271.00 -00 FUND BALANCE 49,027.35 250,731.88 0.00 299,759.23 201 - 0000 - 311.00 -00 GENERAL PROPERTY TAX (7,365,387.92) 35,531.48 (7,102.74) (7,336,959.18) 201 - 0000 - 312.02 -00 AUTO EXCISE (518,334.35) 0.00 0.00 (518,334.35) 201 - 0000 - 312.03 -00 COMMERCIAL VEHICLE TAX (135,370.00) 0.00 0.00 (135,370.00) 201 - 0000 - 338.00 -00 PILOT TRANSFERS IN (729,388.68) 0.00 0.00 `(729,388.68) 201 - 0000 - 360.51 -00 INSURANCE REIMBURSEMENT (1,306.60) 0.00 0.00 (1,306.60) 201 - 0000 - 360.90 -00 SETTLEMENT FEES (411.12) 0.00 0.00 (411.12) 201 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (6,054.86) (2,800.38) (101.35) (8,956.59) 201 - 0000 - 380.10 -86 ENERGY REBATES (2,619.90) 0.00 0.00 (2,619.90) 201 - 0000 - 391.01 -00 SALE OF FIXED ASSETS (5,865.00) 0.00 0.00 (5,865.00) 201 - 1100 - 354.00 -00 ORDINANCE VIOLATION (675.00) 0.00 0.00 (675.00) 201 - 1100 - 360.00 -00 MISCELLANEOUS REVENUE (574.69) 72.01 (55.20) (557.88) 201 - 1100 - 362.03 -01 PICNIC RENTALS (3,438.70) 0.00 0.00 (3,438.70) 201 - 1100 - 362.03 -02 PINHOOK PAVILION (15,065.00) 0.00 0.00 (15,065.00) 201 - 1100 - 362.03 -03 PICNIC SHELTER (26,171.47) 50.00 (120.00) (26,241.47) 201 - 1101 - 347.01 -40 LEASE OF STADIUM (150,000.00) 0.00 0.00 (150,000.00) 201 - 1101 - 347.01 -71 SITE MOWING (199,081.00) 0.00 0.00 (199,081.00) 201 - 1101 - 360.00 -00 MISCELLANEOUS REVENUE (46,208.74) 285.00 0.00 (45,923.74) 201 - 1101 - 380.02 -20 OTHER DAMAGE REIMBURSEMENT (10,459.24) 0.00 0.00 (10,459.24) 201 - 1101 - 380.10 -99 MISC. REIMBURSEMENTS (523.83) 0.00 0.00 (523.83) 201 - 1102 - 347.01 -19 LPGATOURNAMENT FEES (182,054.66) 0.00 0.00 (182,054.66) 201 - 1102 - 347.01 -20 GOLF COURSE GREEN FEES (428,023.00) 0.00 0.00 (428,023.00) 201 - 1102 - 347.01 -22 GOLF CART RENTALS (446,785.98) 0.00 0.00 (446,785.98) 201 - 1102 - 347.01 -23 PRO SHOP RETAIL SALES (122,553.90) 1,260.00 0.00 (121,293.90) 201 - 1102 - 347.01 -25 DRIVING RANGE (17,026.00) 0.00 0.00 (17,026.00) 201 - 1102 - 347.01 -26 GIFT CERTIFICATES 5,184.36 0.00 0.00 5,184.36 201 - 1102 - 347.01 -35 FOOD SALES (48,846.58) 0.00 0.00 (48,846.58) 201 - 1102 - 347.01 -37 NON - ALCOHOLIC BEVERAGES (39,499.93) 0.00 0.00 (39,499.93) 201 - 1102 - 347.01 -38 ALCOHOLIC BEVERAGE SALES (79,811.46) 0.00 0.00 (79,811.46) 201 - 1102 - 347.01 -39 GOLF OUTINGS (4,603.36) 0.00 0.00 (4,603.36) 201 - 1102 - 347.99 -00 CASH OVER /SHORT (68.90) 0.00 0.00 (68.90) 201 - 1102 - 360.00 -00 MISCELLANEOUS REVENUE (5,054.23) 0.00 (3.27) (5,057.50) 201 - 1102 - 380.10 -99 MISC. REIMBURSEMENTS (169.22) 0.00 0.00 (169.22) 201 - 1103 - 347.01 -10 SWIMMING POOL (35,450.09) 0.00 0.00 (35,450.09) 201 - 1103 - 347.01 -35 FOOD SALES (3,684.06) 106.85 (100.61) (3,677.82) 201 - 1103 - 347.01 -37 NON - ALCOHOLIC BEVERAGES (6,076.94) 174.48 (144.79) (6,047.25) 201 - 1103 - 347.01 -50 EAST RACEWAY (34,979.00) 0.00 0.00 (34,979.00) 201 - 1103 - 347.01 -60 ICE SKATING (46,738.00) 1,820.00 (1,878.00) (46,796.00) 201 - 1103 - 347.01 -62 SKATE RENTAL \SHARP \LOCKERS (11,478.66) 466.80 (379.20) (11,391.06) 201 - 1103 - 347.01 -90 RECREATION (8,280.00) 0.00 0.00 (8,280.00) 18 AR AR - agrees to prop tax AR schedule No remaining Zoo inventory per Bill Carleton Agrees to inventory schedule provided by parks Agrees to inventory schedule provided by parks AP AP ACCRUED PAYROLL 3,283,145.95 Agreed to sales tax paid in 2015 for December 2014 (4,085,418.00) Per 12 /31/13 CAFR AR AR AR AR AR AR AR AR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 201 - 1103 - 347.99 -00 CASH OVER /SHORT 379.70 (10.00) 1.00 370.70 AR 201 - 1103 - 360.00 -00 MISCELLANEOUS REVENUE (190.00) 5,314.28 0.00 5,124.28 201 - 1104 - 347.01 -80 200 (194.50) 0.00 0.00 (194.50) 201 - 1104 - 347.01 -83 EDUCATION RECEIPTS (70.00) 0.00 0.00 (70.00) 201 - 1104 - 360.00 -00 MISCELLANEOUS REVENUE (47.68) 0.00 0.00 (47.68) 201 - 1108 - 380.10 -99 MISC. REIMBURSEMENTS (90,909.58) 6,463.80 0.00 (84,445.78) 201 - 0000 - 393.00 -00 COMPUTER LEASES - 0.00 (14,448.38) (14,448.38) (10,799,565.99) DEBT SCHEDULE #125 & 126 & 128 Park Administration 201 - 1100 - 452.10 -01 REGULAR 412,996.30 (16,131.64) 18,857.81 415,722.47 Accrued payroll 201 - 1100 - 452.10 -02 HOURLY 66,619.43 (2,500.28) 3,356.29 67,475.44 Accrued payroll 201 - 1100 - 452.10 -03 PART -TIME STAFF 61,199.62 (1,476.69) 2,688.19 62,411.12 Accrued payroll 201 - 1100 - 452.10 -04 OVERTIME 11,068.41 (795.53) 1,650.17 11,923.05 Accrued payroll 201 - 1100 - 452.10 -11 PARK BOARD STIPEND 1,200.00 0.00 0.00 1,200.00 201 - 1100 - 452.11 -01 FICA - REGULAR 41,014.60 (1,534.08) 1,937.74 41,418.26 Accrued payroll 201 - 1100 - 452.11 -04 PERF- REGULAR 54,956.88 (2,175.87) 2,654.66 55,435.67 Accrued payroll 201 - 1100 - 452.11 -07 UNEMPLOYMENT COMP 1,471.56 0.00 0.00 1,471.56 201 - 1100 - 452.11 -08 GROUP INSURANCE - HEALTH 92,824.27 0.00 0.00 92,824.27 201 - 1100 - 452.11 -09 GROUP INSURANCE - LIFE 1,255.00 0.00 0.00 1,255.00 201 - 1100 - 452.11 -24 CELL PHONE ALLOWANCE 880.00 0.00 0.00 880.00 201 - 1100 - 452.21 -02 STATIONERY & PRINTING 2,893.07 0.00 0.00 2,893.07 201 - 1100 - 452.21 -03 CENTRAL STORES - OFFICE 2,366.64 0.00 0.00 2,366.64 201 - 1100 - 452.21 -04 OTHER - OFFICE SUPPLIES 7,282.93 (131.38) 662.36 7,813.91 AP 201 - 1100 - 452.21 -05 SMALL OFFICE EQUIPMENT 11,446.18 0.00 0.00 11,446.18 201 - 1100 - 452.22 -05 UNIFORMS 815.57 0.00 0.00 815.57 201 - 1100 - 452.22 -24 OPERATION /MAINT. SUPPLIES 11,482.25 (20.39) 298.75 11,760.61 AP 201 - 1100 - 452.23 -01 BUILDING MATERIALS 850.00 0.00 5,670.00 6,520.00 AP 201 - 1100 - 452.23 -20 SMALLTOOLS & EQUIPMENT 24,809.21 0.00 0.00 24,809.21 201 - 1100 - 452.23 -99 REPAIR & MAINT. MATERIALS 8,449.53 0.00 0.00 8,449.53 201 - 1100 - 452.31 -01 LEGAL 400.00 (336.00) 0.00 64.00 201 - 1100 - 452.31 -06 OTHER PROFESSIONAL SVCS 86,848.67 0.00 1,028.50 87,877.17 AP 201 - 1100 - 452.31 -70 ADM FEE ALLOCATION 31,234.44 0.00 0.00 31,234.44 201 - 1100 - 452.31 -71 CENTRAL STORES ALLOCATION 2,280.00 0.00 0.00 2,280.00 201 - 1100 - 452.31 -72 GIS ALLOCATION 10,296.48 0.00 0.00 10,296.48 201 - 1100 - 452.32 -02 POSTAGE 2,111.04 0.00 661.85 2,772.89 AP 201 - 1100 - 452.32 -22 TRAVEL - AIRFARE 1,294.00 0.00 0.00 1,294.00 201 - 1100 - 452.32 -23 TRAVEL - HOTEL 980.19 0.00 0.00 980.19 201 - 1100 - 452.32 -24 TRAVEL- MEALS 595.52 0.00 0.00 595.52 201 - 1100 - 452.32 -25 TRAVEL - OTHER 1,749.70 0.00 0.00 1,749.70 201 - 1100 - 452.33 -03 PROMOTIONAL- PARK DEPT. 400.00 0.00 0.00 400.00 201 - 1100 - 452.34 -02 LIABILITY INSURANCE 225,696.00 0.00 0.00 225,696.00 201 - 1100 - 452.36 -04 COMPUTER EQUIPMENT 40,452.00 0.00 0.00 40,452.00 201 - 1100 - 452.39 -01 REFUNDS, AWARDS, IMDEMNITIES 2,062.68 0.00 0.00 2,062.68 201 - 1100 - 452.39 -10 SUBSCRIPTIONS -REC 1,801.00 0.00 0.00 1,801.00 201 - 1100 - 452.39 -11 DUES 360.00 0.00 0.00 360.00 201 - 1100 - 452.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 9.50 0.00 0.00 9.50 201 - 1100 - 452.39 -70 EDUCATION &TRAINING 1,238.69 0.00 0.00 1,238.69 201 - 1100 - 452.39 -89 CONTRACT SERVICES /CHARGES 111,731.08 (357.30) 15.00 111,388.78 AP 201 - 1100 - 452.43 -02 MOTOR EQUIPMENT 82,867.00 0.00 0.00 82,867.00 1,434,311.60 Park Maintenance 201 - 1101 - 452.10 -01 REGULAR 464,224.30 (17,127.83) 23,332.13 470,428.60 Accrued payroll 201 - 1101 - 452.10 -02 HOURLY 1,340,262.28 (50,076.81) 66,445.18 1,356,630.65 Accrued payroll 201 - 1101 - 452.10 -03 PART -TIME STAFF 388,064.88 (5,430.28) 6,562.54 389,197.14 Accrued payroll 201 - 1101 - 452.10 -04 OVERTIME 64,868.18 (4,600.11) 1,752.68 62,020.75 Accrued payroll 201 - 1101 - 452.10 -09 PERMANENT PART TIME 13,518.90 (330.34) 592.34 13,780.90 Accrued payroll 201 - 1101 - 452.10 -14 PRODUCTIVITY BONUS - 0.00 1,625.00 1,625.00 19 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 201 - 1101 - 452.11 -01 FICA - REGULAR 168,640.06 (5,692.39) 7,317.44 170,265.11 201 - 1101 - 452.11 -04 PERF - REGULAR 208,395.32 (8,042.13) 10,251.36 210,604.55 201 - 1101 - 452.11 -07 UNEMPLOYMENT COMP 5,533.56 0.00 0.00 5,533.56 201 - 1101 - 452.11 -08 GROUP INSURANCE - HEALTH 414,218.46 (377.34) 0.00 413,841.12 201 - 1101 - 452.11 -09 GROUP INSURANCE - LIFE 5,286.43 0.00 0.00 5,286.43 201 - 1101 - 452.11 -10 CLOTHING \SHOE ALLOWANCE 8,155.09 0.00 126.00 8,281.09 201 - 1101 - 452.11 -11 TOOLALLOWANCE 3,035.08 0.00 317.95 3,353.03 201 - 1101 - 452.11 -24 CELL PHONE ALLOWANCE 3,240.00 0.00 0.00 3,240.00 201 - 1101 - 452.11 -99 OTHER FRINGE BENEFITS 2,200.00 0.00 0.00 2,200.00 201 - 1101 - 452.21 -02 STATIONERY & PRINTING 1,542.22 0.00 0.00 1,542.22 201 - 1101 - 452.21 -04 OTHER - OFFICE SUPPLIES 2,108.24 (51.03) 0.00 2,057.21 201 - 1101 - 452.21 -05 SMALL OFFICE EQUIPMENT 6,947.00 0.00 0.00 6,947.00 201 - 1101 - 452.22 -01 CENTRAL SERVICE GASOLINE 213,377.12 0.00 0.00 213,377.12 201 - 1101 - 452.22 -05 UNIFORMS 2,041.27 (1,884.50) 0.00 156.77 201 - 1101 - 452.22 -15 OTHER - CLEANING SUPPLIES 709.62 0.00 0.00 709.62 201 - 1101 - 452.22 -22 OTHER- MEDICAL/SAFETY 190.00 0.00 0.00 190.00 201 - 1101 - 452.22 -24 OPERATION /MAINT. SUPPLIES 131,098.60 (3,519.59) 327.21 127,906.22 201 - 1101 - 452.22 -25 PLANTS CHEM. SEED & FERT. 12,470.93 0.00 1,990.00 14,460.93 201 - 1101 - 452.22 -99 GAS OTHER 1,715.74 (734.34) 51.11 1,032.51 201 - 1101 - 452.23 -01 BUILDING MATERIALS 57,135.33 (5,357.95) 285.00 52,062.38 201 - 1101 - 452.23 -10 REPAIR PARTS 36,706.50 (191.17) 640.17 37,155.50 201 - 1101 - 452.23 -20 SMALLTOOLS & EQUIPMENT 29,600.56 (12,124.65) 1,506.34 18,982.25 201 - 1101 - 452.23 -99 REPAIR & MAINT. MATERIALS 67,206.46 (1,533.07) 1,460.41 67,133.80 201 - 1101 - 452.31 -70 ADM FEE ALLOCATION 150,657.12 0.00 0.00 150,657.12 201 - 1101 - 452.31 -71 CENTRAL STORES ALLOCATION 11,784.00 0.00 0.00 11,784.00 201 - 1101 - 452.32 -01 FREIGHT (0.77) 0.00 0.00 (0.77) 201 - 1101 - 452.32 -02 POSTAGE 2,488.63 (38.72) 0.00 2,449.91 201 - 1101 - 452.32 -04 TELEPHONE 30,612.60 (752.45) 615.46 30,475.61 201 - 1101 - 452.32 -05 OTHER COMM/TRANS 10,422.86 0.00 37.02 10,459.88 201 - 1101 - 452.32 -24 TRAVEL - MEALS 40.94 0.00 0.00 40.94 201 - 1101 - 452.33 -02 PUBLICATION LEGAL NOTICE 155.95 0.00 0.00 155.95 201 - 1101 - 452.35 -01 ELECTRIC 279,314.92 (1,070.83) 0.00 278,244.09 201 - 1101 - 452.35 -02 GAS 93,146.46 (89.33) 0.00 93,057.13 201 - 1101 - 452.35 -03 TRASH REMOVAL 4,521.45 0.00 0.00 4,521.45 201 - 1101 - 452.35 -04 WATER 66,109.54 (2,017.85) 3,075.98 67,167.67 201 - 1101 - 452.36 -01 BUILDINGS 3,396.10 0.00 0.00 3,396.10 201 - 1101 - 452.36 -02 OFFICE EQUIPMENT 7,767.66 0.00 176.71 7,944.37 201 - 1101 - 452.36 -03 AUTOMOTIVE EQUIPMENT 235,309.37 0.00 0.00 235,309.37 201 - 1101 - 452.36 -06 RADIO MAINTENANCE 8,773.44 0.00 0.00 8,773.44 201 - 1101 - 452.36 -10 EXTERMINATING 1,759.00 (97.00) 137.00 1,799.00 201 - 1101 - 452.37 -11 CAPITAL LEASE PRINCIPAL 282,758.75 0.00 0.00 282,758.75 201 - 1101 - 452.37 -12 CAPITAL LEASE INTEREST 11,997.96 0.00 0.00 11,997.96 201 - 1101 - 452.39 -10 SUBSCRIPTIONS -REC 414.00 0.00 0.00 414.00 201 - 1101 - 452.39 -11 DUES 270.00 0.00 0.00 270.00 201 - 1101 - 452.39 -70 EDUCATION &TRAINING 4,921.22 0.00 0.00 4,921.22 201 - 1101 - 452.39 -89 CONTRACT SERVICES /CHARGES 244,781.60 (5,086.67) 4,283.63 243,978.56 Golf Courses 201 - 1102 - 452.10 -01 REGULAR 284,553.23 (9,255.49) 10,175.24 285,472.98 201 - 1102 - 452.10 -02 HOURLY 105,428.32 (5,715.20) 5,775.92 105,489.04 201 - 1102 - 452.10 -03 PART -TIME STAFF 225,978.54 0.00 1,346.00 227,324.54 201 - 1102 - 452.10 -04 OVERTIME 16,931.84 (13.48) 118.45 17,036.81 201 - 1102 - 452.10 -05 TEMPORARY SERVICES 7,881.20 0.00 0.00 7,881.20 201 - 1102 - 452.10 -09 PERMANENT PART TIME 17,769.69 0.00 0.00 17,769.69 201 - 1102 - 452.11 -01 FICA - REGULAR 48,408.44 (1,078.56) 1,250.45 48,580.33 201 - 1102 - 452.11 -04 PERF - REGULAR 45,392.15 (1,678.22) 1,789.06 45,502.99 201 - 1102 - 452.11 -07 UNEMPLOYMENT COMP 1,645.56 0.00 0.00 1,645.56 20 Accrued payroll Accrued payroll To correct fund balance to agree to 2013 CAFR AP AP AP AP AP AP AP AP AP AP AP AP AP AP 5,110,577.21 AP Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 201 - 1102 - 452.11 -08 GROUP INSURANCE - HEALTH 79,124.05 0.00 0.00 79,124.05 201 - 1102 - 452.11 -09 GROUP INSURANCE - LIFE 946.99 0.00 0.00 946.99 201 - 1102 - 452.11 -10 CLOTHING \SHOE ALLOWANCE 171.02 0.00 0.00 171.02 201 - 1102 - 452.11 -11 TOOLALLOWANCE 649.75 0.00 0.00 649.75 201 - 1102 - 452.11 -24 CELL PHONE ALLOWANCE 660.00 0.00 0.00 660.00 201 - 1102 - 452.11 -99 OTHER FRINGE BENEFITS 400.00 0.00 0.00 400.00 201 - 1102 - 452.21 -02 STATIONERY &PRINTING 617.35 0.00 0.00 617.35 201 - 1102 - 452.21 -03 CENTRAL STORES - OFFICE 55.79 0.00 0.00 55.79 201 - 1102 - 452.21 -04 OTHER - OFFICE SUPPLIES 1,560.95 0.00 0.00 1,560.95 201 - 1102 - 452.21 -05 SMALL OFFICE EQUIPMENT 212.11 0.00 0.00 212.11 201 - 1102 - 452.22 -01 CENTRAL SERVICE GASOLINE 1,255.16 0.00 0.00 1,255.16 201 - 1102 - 452.22 -03 OIL 1,829.35 0.00 0.00 1,829.35 201 - 1102 - 452.22 -24 OPERATION /MAINT. SUPPLIES 10,951.06 0.00 0.00 10,951.06 201 - 1102 - 452.22 -25 PLANTS CHEM. SEED & FERT. 115,836.04 0.00 0.00 115,836.04 201 - 1102 - 452.22 -29 INVENTORY "FOR SALE" 129,794.87 (457.45) (1,719.26) 127,618.16 201- 1102- 452.22 -30 CONCESSIONS INVENTORY 104,175.61 (14.07) 0.00 104,161.54 201 - 1102 - 452.22 -99 GAS OTHER 42,599.90 0.00 0.00 42,599.90 201 - 1102 - 452.23 -10 REPAIR PARTS 41,742.87 (154.12) 0.00 41,588.75 201 - 1102 - 452.23 -99 REPAIR & MAINT. MATERIALS 6,629.36 (4.79) 0.00 6,624.57 201 - 1102 - 452.31 -70 ADM FEE ALLOCATION 43,776.12 0.00 0.00 43,776.12 201 - 1102 - 452.31 -71 CENTRAL STORES ALLOCATION 1,428.00 0.00 0.00 1,428.00 201 - 1102 - 452.32 -02 POSTAGE 6.60 (6.60) 0.00 0.00 201 - 1102 - 452.32 -04 TELEPHONE 8,655.09 (38.00) 0.00 8,617.09 201 - 1102 - 452.32 -05 OTHER COMM/TRANS 5,710.99 (564.67) 0.00 5,146.32 201 - 1102 - 452.32 -24 TRAVEL- MEALS 52.09 0.00 0.00 52.09 201 - 1102 - 452.32 -25 TRAVEL - OTHER 43.90 0.00 0.00 43.90 201 - 1102 - 452.33 -02 PUBLICATION LEGAL NOTICE 45.25 0.00 0.00 45.25 201 - 1102 - 452.35 -01 ELECTRIC 31,730.37 0.00 0.00 31,730.37 201 - 1102 - 452.35 -02 GAS 27,356.52 0.00 0.00 27,356.52 201 - 1102 - 452.35 -03 TRASH REMOVAL 4,566.43 0.00 0.00 4,566.43 201 - 1102 - 452.35 -04 WATER 100.00 0.00 0.00 100.00 201 - 1102 - 452.36 -03 AUTOMOTIVE EQUIPMENT 2,875.16 0.00 0.00 2,875.16 201 - 1102 - 452.36 -10 EXTERMINATING 1,609.96 0.00 170.00 1,779.96 201 - 1102 - 452.37 -11 CAPITAL LEASE PRINCIPAL 19,994.18 0.00 0.00 19,994.18 201 - 1102 - 452.37 -12 CAPITAL LEASE INTEREST 255.82 0.00 0.00 255.82 201 - 1102 - 452.39 -10 SUBSCRIPTIONS -REC 1,096.00 0.00 0.00 1,096.00 201 - 1102 - 452.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 500.00 0.00 0.00 500.00 201 - 1102 - 452.39 -39 BANK CREDIT CARD CHARGES 18,791.67 (233.00) 0.00 18,558.67 201 - 1102 - 452.39 -70 EDUCATION & TRAINING 170.00 0.00 0.00 170.00 201 - 1102 - 452.39 -89 CONTRACT SERVICES /CHARGES 38,578.41 (545.33) 934.64 38,967.72 201 - 1102 - 452.50 -02 INTER -FUND OPER. TRANSFERS 87,025.00 0.00 0.00 - Recreation 201 - 1103 - 452.10 -01 REGULAR 958,166.65 (36,314.85) 47,900.90 969,752.70 201 - 1103 - 452.10 -03 PART -TIME STAFF 279,075.67 (6,649.71) 8,596.17 281,022.13 201 - 1103 - 452.10 -04 OVERTIME 44.63 0.00 22.50 67.13 201 - 1103 - 452.10 -05 TEMPORARY SERVICES 3,243.50 0.00 0.00 3,243.50 201 - 1103 - 452.10 -09 PERMANENT PART TIME 81,493.60 (2,725.85) 3,160.80 81,928.55 201 - 1103 - 452.11 -01 FICA - REGULAR 98,554.54 (3,484.74) 4,365.46 99,435.26 201 - 1103 - 452.11 -04 PERF - REGULAR 107,294.03 (4,067.32) 5,343.09 108,569.80 201 - 1103 - 452.11 -07 UNEMPLOYMENT COMP 3,424.56 0.00 0.00 3,424.56 201 - 1103 - 452.11 -08 GROUP INSURANCE - HEALTH 195,874.50 0.00 0.00 195,874.50 201 - 1103 - 452.11 -09 GROUP INSURANCE - LIFE 2,780.00 0.00 0.00 2,780.00 201 - 1103 - 452.11 -24 CELL PHONE ALLOWANCE 1,380.00 0.00 0.00 1,380.00 201 - 1103 - 452.21 -02 STATIONERY & PRINTING 6,892.21 0.00 0.00 6,892.21 201 - 1103 - 452.21 -03 CENTRAL STORES - OFFICE 422.04 0.00 0.00 422.04 201 - 1103 - 452.21 -04 OTHER - OFFICE SUPPLIES 238.59 0.00 0.00 238.59 21 AP = $547.16; Sales Tax adjustment = ($2,266.42) AP AP 1,587,650.28 Accrued payroll Accrued payroll Accrued payroll Accrued payroll Accrued payroll City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 201 - 1103 - 452.21 -05 SMALL OFFICE EQUIPMENT 944.89 0.00 0.00 944.89 201 - 1103 - 452.22 -05 UNIFORMS 3,043.15 0.00 0.00 3,043.15 201 - 1103 - 452.22 -20 C.S.- MEDICAL/SAFETY 1,433.52 0.00 0.00 1,433.52 201 - 1103 - 452.22 -23 RECREATION SUPPLIES 56,037.25 (845.78) 3,102.71 58,294.18 AP 201 - 1103 - 452.22 -24 OPERATION /MAINT. SUPPLIES 7,685.37 (146.06) 181.76 7,721.07 AP 201 - 1103 - 452.22 -30 CONCESSIONS INVENTORY 3,736.38 (1,426.50) 989.90 3,299.78 AP 201 - 1103 - 452.31 -70 ADM FEE ALLOCATION 55,144.92 0.00 0.00 55,144.92 201 - 1103 - 452.32 -02 POSTAGE 247.27 (66.00) 0.00 181.27 201 - 1103 - 452.32 -21 TRAVEL- MILEAGE 2,087.41 0.00 132.16 2,219.57 AP 201 - 1103 - 452.32 -24 TRAVEL- MEALS 24.37 0.00 0.00 24.37 201 - 1103 - 452.32 -25 TRAVEL - OTHER 10.00 0.00 0.00 10.00 201 - 1103 - 452.33 -03 PROMOTIONAL - PARK DEPT. 30,722.83 (8,223.00) 0.00 22,499.83 201 - 1103 - 452.39 -01 REFUNDS, AWARDS, IMDEMNITIES 14,354.00 0.00 0.00 14,354.00 201 - 1103 - 452.39 -10 SUBSCRIPTIONS -REC 138.00 0.00 0.00 138.00 201 - 1103 - 452.39 -39 BANK CREDIT CARD CHARGES 9,016.85 (662.23) 0.00 8,354.62 201 - 1103 - 452.39 -70 EDUCATION & TRAINING 616.37 0.00 0.00 616.37 201 - 1103 - 452.39 -89 CONTRACT SERVICES /CHARGES 58,639.16 (24.00) 362.00 58,977.16 AP 201 - 1103 - 452.39 -99 MILEAGE REIMBURSEMENT 56.21 0.00 0.00 56.21 201 - 1103 - 452.50 -02 INTER -FUND OPER. TRANSFERS 9,794.00 0.00 0.00 - 2,002,137.88 Zoo 201 - 1104 - 452.10 -01 REGULAR 52,125.74 (10,746.64) 0.00 41,379.10 Accrued payroll 201 - 1104 - 452.10 -02 HOURLY 87,322.17 (17,217.60) 2,029.35 72,133.92 Accrued payroll 201 - 1104 - 452.10 -03 PART -TIME STAFF 808.40 (723.30) 0.00 85.10 Accrued payroll 201 - 1104 - 452.10 -04 OVERTIME 5,152.83 (567.10) 0.00 4,585.73 Accrued payroll 201 - 1104 - 452.10 -09 PERMANENT PART TIME 4,647.59 (3,735.72) 0.00 911.87 Accrued payroll 201 - 1104 - 452.10 -15 ZOO SEPARATION PAYOUTS 98,757.18 0.00 0.00 98,757.18 201 - 1104 - 452.11 -01 FICA - REGULAR 18,876.98 (2,489.03) 143.56 16,531.51 Accrued payroll 201 - 1104 - 452.11 -04 PERF - REGULAR 19,888.62 (3,330.91) 227.29 16,785.00 Accrued payroll 201 - 1104 - 452.11 -07 UNEMPLOYMENT COMP 2,760.00 0.00 0.00 2,760.00 201 - 1104 - 452.11 -08 GROUP INSURANCE - HEALTH 36,661.52 0.00 0.00 36,661.52 201 - 1104 - 452.11 -09 GROUP INSURANCE- LIFE 481.58 0.00 0.00 481.58 201 - 1104 - 452.11 -24 CELL PHONE ALLOWANCE 125.00 0.00 0.00 125.00 201 - 1104 - 452.11 -99 OTHER FRINGE BENEFITS 400.00 0.00 0.00 400.00 201 - 1104 - 452.21 -02 STATIONERY & PRINTING 876.06 0.00 0.00 876.06 201 - 1104 - 452.21 -04 OTHER - OFFICE SUPPLIES 84.98 (84.98) 0.00 0.00 201 - 1104 - 452.22 -01 CENTRAL SERVICE GASOLINE 1,707.43 0.00 0.00 1,707.43 201 - 1104 - 452.22 -06 ZOO FEED 16,070.34 (15,472.34) 0.00 598.00 201 - 1104 - 452.22 -21 HOUSEHOLD, LAUNDRY, CLEAN 242.00 0.00 0.00 242.00 201 - 1104 - 452.22 -22 OTHER- MEDICAL/SAFETY 99.93 (99.93) 0.00 0.00 201 - 1104 - 452.22 -24 OPERATION /MAINT. SUPPLIES 736.69 (467.89) 0.00 268.80 201 - 1104 - 452.22 -30 CONCESSIONS INVENTORY (150.00) 0.00 0.00 (150.00) 201 - 1104 - 452.23 -99 REPAIR & MAINT. MATERIALS 1,355.91 (546.31) 0.00 809.60 201 - 1104 - 452.31 -06 OTHER PROFESSIONAL SVCS 37,307.01 0.00 0.00 37,307.01 201 - 1104 - 452.31 -09 VETERINARIAN SERVICES 1,240.42 (1,240.42) 0.00 0.00 201 - 1104 - 452.31 -20 ZOOLOGICAL SOCIETY 833,307.40 0.00 0.00 833,307.40 Agreement to pay PZS paid twice per year 201 - 1104 - 452.31 -70 ADM FEE ALLOCATION 59,380.20 0.00 0.00 59,380.20 201 - 1104 - 452.31 -71 CENTRAL STORES ALLOCATION 5,544.00 0.00 0.00 5,544.00 201 - 1104 - 452.32 -04 TELEPHONE 1,777.50 0.00 0.00 1,777.50 201 - 1104 - 452.35 -01 ELECTRIC 7,824.86 0.00 0.00 7,824.86 201 - 1104 - 452.35 -02 GAS 6,007.28 0.00 0.00 6,007.28 201 - 1104 - 452.35 -03 TRASH REMOVAL 308.27 0.00 0.00 308.27 201 - 1104 - 452.36 -03 AUTOMOTIVE EQUIPMENT 1,598.26 0.00 0.00 1,598.26 201 - 1104 - 452.36 -10 EXTERMINATING 232.00 (232.00) 0.00 0.00 201 - 1104 - 452.39 -01 REFUNDS, AWARDS, IMDEMNITIES - 0.00 10.00 10.00 AP 201 - 1104 - 452.39 -39 BANK CREDIT CARD CHARGES 276.18 (93.48) 0.00 182.70 201 - 1104 - 452.39 -89 CONTRACT SERVICES /CHARGES 23,207.61 (613.80) 0.00 22,593.81 22 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes - 201 - 1104 - 452.42 -01 LAND IMPROVEMENTS 5,000.00 0.00 0.00 5,000.00 1,276,790.69 Greenhouse 201 - 1106 - 452.31 -70 ADM FEE ALLOCATION 2,257.80 0.00 0.00 2,257.80 201 - 1106 - 452.32 -05 OTHER COMM/TRANS 624.00 0.00 0.00 624.00 201 - 1106 - 452.35 -01 ELECTRIC 123.36 0.00 0.00 123.36 201 - 1106 - 452.35 -02 GAS 25,685.85 0.00 0.00 25,685.85 201 - 1106 - 452.35 -03 TRASH REMOVAL 2,136.16 0.00 0.00 2,136.16 201 - 1106 - 452.39 -89 CONTRACT SERVICES /CHARGES 25,482.14 (3,596.00) 0.00 21,886.14 52,713.31 Graffiti Removal 201 - 1108 - 452.10 -01 REGULAR 39,353.36 (1,281.12) 1,975.56 40,047.80 Accrued payroll 201 - 1108 - 452.10 -03 PART -TIME STAFF 16,261.50 (524.25) 1,194.09 16,931.34 Accrued payroll 201 - 1108 - 452.10 -04 OVERTIME 38.16 0.00 0.00 38.16 201 - 1108 - 452.11 -01 FICA - REGULAR 4,197.13 (135.60) 238.81 4,300.34 Accrued payroll 201 - 1108 - 452.11 -04 PERF - REGULAR 4,380.96 (143.49) 221.26 4,458.73 Accrued payroll 201 - 1108 - 452.11 -07 UNEMPLOYMENT COMP 165.96 0.00 0.00 165.96 201 - 1108 - 452.11 -08 GROUP INSURANCE - HEALTH 10,194.48 0.00 0.00 10,194.48 201 - 1108 - 452.11 -09 GROUP INSURANCE - LIFE 120.00 0.00 0.00 120.00 201 - 1108 - 452.21 -02 STATIONERY &PRINTING 126.05 0.00 0.00 126.05 201 - 1108 - 452.22 -24 OPERATION /MAINT. SUPPLIES 9,325.25 0.00 0.00 9,325.25 201 - 1108 - 452.22 -25 PLANTS CHEM. SEED & FERT. 1,327.43 0.00 0.00 1,327.43 201 - 1108 - 452.23 -20 SMALLTOOLS & EQUIPMENT 846.58 0.00 0.00 846.58 201 - 1108 - 452.31 -70 ADM FEE ALLOCATION 2,747.64 0.00 0.00 2,747.64 201 - 1108 - 452.32 -04 TELEPHONE 607.72 (43.73) 91.80 655.79 AP 201- 1108 - 452.43 -03 COMPUTER LEASES - 0.00 14,448.38 14,448.38 105,733.93 DEBT SCHEDULE #125 & 126 & 128 201 - 1100 - 452.22 -24 INVENTORY ADJUSTMENTS - 0.00 31,923.14 31,923.14 31,923.14 GOLF AND CONCESSION INVENTORY 201 Park Department (0.00) (0.00) (0.00) (0.00) (0.00) Total Expenditures - 11,601,838.04 FUND 202 MOTOR VEHICLE HWY FUND - completed 3/17/15 202- 0000 - 101.00 -00 CASH 902,394.36 0.00 0.00 902,394.36 202 - 0000 - 103.00 -00 INVESTMENTS 2,988,657.11 0.00 0.00 2,988,657.11 202 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 1,057.12 1,057.12 A/R 202 - 0000 - 115.10 -01 INTERGOVERNMENTAL - 0.00 774,394.90 774,394.90 A/R 202 - 0000 - 115.85 -00 A/R CURB LOAN PROGRAM 4,723.91 0.00 0.00 4,723.91 202 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 4,178.65 0.00 177.73 4,356.38 1/11 202 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (413,427.89) (413,427.89) A/P 202 - 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (184,076.34) (184,076.34) P/R 202 - 0000 - 202.65 -00 PNC PCARD PAYABLE (18,029.55) 0.00 0.00 (18,029.55) 202 - 0000 - 204.10 -00 DUE TO OTHER FUNDS - 0.00 . (618.50)1 (618.50) 4,059,431.50 A/P 202 - 0000 - 243.00 -00 ENCUMBRANCES 804,084.85 0.00 0.00 804,084.85 202 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (804,084.85) 0.00 0.00 (804,084.85) 202 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (2,215,408.41) 0.00 0.00 (2,215,408.41) 202 -0000- 271.00 -00 FUND BALANCE (1,465,989.97) (143,771.03) - (1,609,761.00) (3,825,169.41) Per 12/31/13 CAFR 202 - 0000 - 335.07 -00 GASOLINE TAX DIST. M.V.H. (3,682,328.94) 250,514.07 (263,297.85) (3,695,112.72) 202 - 0000 - 335.09 -00 WHEEL TAX (1,637,707.32) 109,589.79 (486,720.45) (2,014,837.98) 202 - 0000 - 360.51 -00 INSURANCE REIMBURSEMENT (4,647.13) 0.00 0.00 (4,647.13) 202 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (10,050.87) (2,370.76) (177.73) (12,599.36) 202 - 0000 - 380.02 -20 OTHER DAMAGE REIMBURSEMENT (20,078.24) 0.00 0.00 (20,078.24) 202 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (3.10) 0.00 0.00 (3.10) 202 - 0000 - 391.01 -00 SALE OF FIXED ASSETS (15,732.00) 0.00 0.00 (15,732.00) 202 - 0000 - 392.00 -00 INTER -FUND OPER. TRANSFER (3,216,582.00) 0.00 0.00Ii, r Trans from EDIT and ReLeaf 202 - 0607 - 342.03 -00 TRAFFIC SIGNAL MAINTENANCE (233,638.60) 28,330.48 (24,376.60) (229,684.72) 202 - 0607 - 360.02 -00 SALE OF SCRAP METAL (5,772.94) 0.00 0.00 (5,772.94) 202 - 0607 - 360.90 -00 SETTLEMENT FEES (49,981.55) 0.00 0.00 (49,981.55) 202 - 0607 - 380.10 -18 SALE OF SIGNS - MATERIALS (45,450.83) 1,803.37 (733.12) (44,380.58) 202 - 0607 - 380.10 -86 ENERGY REBATES (12,521.20) 0.00 0.00 (12,521.20) 23 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance MR Notes OEM 202 - 0607 - 380.10 -99 MISC. REIMBURSEMENTS (17.85) 0.00 0.00 (17.85) 202 - 0619 - 360.86 -00 SEWER CONCRETE UTIL CUT MAT (57,840.82) 108.00 (324.00) (58,056.82) (9,380,008.19) 202- 0607 - 431.10 -01 REGULAR 571,825.06 (20,029.21) 30,229.09 582,024.94 Accrued payroll 202 - 0607 - 431.10 -02 HOURLY 1,418,224.47 (53,628.74) 72,829.72 1,437,425.45 Accrued payroll 202 - 0607 - 431.10 -03 SEASONAL& INTERNS 46,514.76 (2,053.95) 1,848.72 46,309.53 Accrued payroll 202 - 0607 - 431.10 -04 OVERTIME PAY 304,497.51 (26,620.70) 20,734.65 298,611.46 Accrued payroll 202 - 0607 - 431.10 -08 OVERTIME - SPECIAL EVENTS 12,809.72 0.00 0.00 12,809.72 202 - 0607 - 431.10 -09 PERMANENT PART -TIME 57,103.27 (926.38) 3,499.34 59,676.23 Accrued payroll 202 - 0607 - 431.10 -13 CONTRACT ADDITIONAL PAYS 39,083.39 (2,468.51) 5,481.30 42,096.18 Accrued payroll 202 - 0607 - 431.10 -14 PRODUCTIVITY BONUS - 0.00 9,226.32 9,226.32 Accrued payroll 202 - 0607 - 431.11 -01 FICA - REGULAR 181,917.03 (7,794.44) 10,578.54 184,701.13 Accrued payroll 202 - 0607 - 431.11 -04 PERF - REGULAR 262,616.05 (11,487.89) 14,587.12 265,715.28 Accrued payroll 202 - 0607 - 431.11 -07 UNEMPLOYMENT COMP 6,470.52 0.00 0.00 6,470.52 202 - 0607 - 431.11 -08 HEALTH INSURANCE 433,087.55 0.00 0.00 433,087.55 202 - 0607 - 431.11 -09 LIFE INSURANCE 5,689.38 0.00 0.00 5,689.38 202 - 0607 - 431.11 -11 SHOE ALLOWANCE 10,066.79 0.00 0.00 10,066.79 202 - 0607 - 431.11 -12 AUTO ALLOWANCE 1,420.00 0.00 0.00 1,420.00 202 - 0607 - 431.11 -24 CELL PHONE ALLOWANCE 6,313.85 0.00 0.00 6,313.85 202 - 0607 - 431.11 -99 OTHER FRINGE BENEFITS 3,085.00 0.00 0.00 3,085.00 202 - 0607 - 431.21 -02 PRINTSHOP 1,686.81 0.00 0.00 1,686.81 202 - 0607 - 431.21 -03 C.S.- OFFICE SUPPLIES 836.72 0.00 0.00 836.72 202 - 0607 - 431.21 -04 OTHER - OFFICE SUPPLIES 2,341.05 0.00 324.17 2,665.22 202 - 0607 - 431.22 -01 CENTRAL SERVICE GASOLINE 425,878.02 0.00 0.00 425,878.02 202 - 0607 - 431.22 -02 COMPRESSED GAS 8,462.92 (820.25) 16.32 7,658.99 202 - 0607 - 431.22 -05 UNIFORMS 13,832.05 (2,186.84) 428.52 12,073.73 202 - 0607 - 431.22 -06 COMPUTER SUPPLIES 2,828.56 0.00 117.58 2,946.14 202 - 0607 - 431.22 -20 INSTITUTIONAL & MEDICAL 54.00 0.00 0.00 54.00 202 - 0607 - 431.22 -21 C.S.- CLEANING SUPPLIES 2,684.30 0.00 0.00 2,684.30 202 - 0607 - 431.22 -24 OTHER OPERATING SUPPLIES 6,963.75 (50.12) 338.69 7,252.32 202 - 0607 - 431.22 -30 TRAFFIC /SIGN /OTHER 227,529.28 (1,428.00) 2,496.66 228,597.94 202 - 0607 - 431.22 -40 SIGNALS /LIGHTS 233,972.69 0.00 1,194.40 235,167.09 202 - 0607 - 431.23 -01 BUILDING MATERIALS 4,769.34 0.00 0.00 4,769.34 202 - 0607 - 431.23 -02 STREET MATERIAL 1,024,373.37 (3,606.94) 267,470.97 1,288,237.40 202 - 0607 - 431.23 -03 CONCRETE SUPPLIES /REPAIRS - 0.00 205.00 205.00 202 - 0607 - 431.23 -20 SMALLTOOLS & EQUIPMENT 105,097.84 (562.53) 16,236.00 120,771.31 202 - 0607 - 431.23 -21 C.S. -SMALL TOOLS &EQUIP. 3,467.66 0.00 0.00 3,467.66 202 - 0607 - 431.23 -24 OTHER OPERATING SUPPLIES 3,291.97 (336.38) 0.00 2,955.59 202 - 0607 - 431.23 -40 SALT 268,440.19 (81,633.25) 56,221.04 243,027.98 202 - 0607 - 431.23 -99 OTHER REPAIR & MAINT. SUP 9,845.12 0.00 0.00 9,845.12 202 - 0607 - 431.31 -01 LEGAL SERVICES - 0.00 326.50 326.50 202 - 0607 - 431.31 -06 OTHER PROFESSIONAL SVCS 19,894.91 (5,912.25) 93.68 14,076.34 202 - 0607 - 431.31 -11 SNOW REMOVAL 81,641.50 0.00 0.00 81,641.50 202 - 0607 - 431.31 -70 ADM FEE ALLOCATION 220,980.96 0.00 0.00 220,980.96 202 - 0607 - 431.31 -71 CENTRAL STORES ALLOCATION 2,928.00 0.00 0.00 2,928.00 202 - 0607 - 431.32 -04 TELEPHONE 5,278.84 (206.96) 558.12 5,630.00 202 - 0607 - 431.32 -21 TRAVEL - MILEAGE 241.36 0.00 0.00 241.36 202 - 0607 - 431.32 -23 TRAVEL - HOTEL 1,271.79 0.00 0.00 1,271.79 202 - 0607 - 431.32 -24 TRAVEL- MEALS 452.26 0.00 0.00 452.26 202 - 0607 - 431.32 -25 TRAVEL - OTHER 129.00 0.00 0.00 129.00 202 - 0607 - 431.33 -02 PUBLICATION LEGAL NOTICE 512.92 0.00 0.00 512.92 202 - 0607 - 431.34 -02 LIABILITY INSURANCE 165,708.00 0.00 0.00 165,708.00 202 - 0607 - 431.35 -01 ELECTRIC 17,795.08 0.00 0.00 17,795.08 202 - 0607 - 431.35 -02 GAS 19,396.46 0.00 0.00 19,396.46 202 - 0607 - 431.35 -04 WATER 7,236.70 (598.12) 618.50 7,257.08 202 - 0607 - 431.36 -01 BUILDING /STREET MAINTENANCE 29,923.76 (8,253.36) 1,635.23 23,305.63 24 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 202 - 0607 - 431.36 -02 OFFICE EQUIPMENT 2,572.95 (130.32) 153.34 2,595.97 202 - 0607 - 431.36 -03 AUTOMOTIVE EQUIPMENT 1,070,104.09 0.00 0.00 1,070,104.09 202 - 0607 - 431.36 -04 COMPUTER EQUIPMENT 8,088.00 0.00 0.00 8,088.00 202 - 0607 - 431.36 -05 OTHER EQUIPMENT 8,269.44 0.00 0.00 8,269.44 202 - 0607 - 431.36 -06 RADIO REPAIR 7,966.67 0.00 0.00 7,966.67 202 - 0607 - 431.37 -02 EQUIPMENT & CAPITAL LEASE 43,166.10 0.00 0.00 43,166.10 202 - 0607 - 431.37 -11 CAPITAL LEASE PRINCIPAL 239,878.11 0.00 0.00 239,878.11 202 - 0607 - 431.37 -12 CAPITAL LEASE INTEREST 15,347.79 0.00 0.00 15,347.79 202 - 0607 - 431.39 -10 SUBSCRIPTIONS 7,801.68 0.00 0.00 7,801.68 202 - 0607 - 431.39 -11 DUES & MEMBERSHIPS 870.00 0.00 0.00 870.00 202 - 0607 - 431.39 -70 EDUCATION AND TRAINING 2,789.00 0.00 100.00 2,889.00 202 - 0607 - 431.39 -89 MISC. CHARGES AND SERVICE 2,153.32 0.00 78.24 2,231.56 202 - 0607 - 431.43 -01 FURNITURE AND FIXTURES 59,187.00 0.00 0.00 59,187.00 202 - 0607 - 431.43 -02 MOTOR EQUIPMENT 74,843.00 0.00 0.00 74,843.00 202 - 0619 - 431.10 -01 REGULAR 58,235.04 (2,187.71) 3,206.33 59,253.66 202 - 0619 - 431.10 -02 HOURLY 158,160.88 (5,822.40) 6,536.61 158,875.09 202 - 0619 - 431.10 -03 SEASONAL &INTERNS 38,320.00 0.00 0.00 38,320.00 202 - 0619 - 431.10 -04 OVERTIME PAY 29,301.88 (2,655.90) 1,621.26 28,267.24 202 - 0619 - 431.10 -13 CONTRACT ADDITIONAL PAYS 4,801.92 (652.95) 422.78 4,571.75 202 - 0619 - 431.10 -14 PRODUCTIVITY BONUS - 0.00 1,000.00 1,000.00 202 - 0619 - 431.11 -01 FICA - REGULAR 21,935.27 (842.17) 931.99 22,025.09 202 - 0619 - 431.11 -04 PERF - REGULAR 28,608.63 (1,289.26) 1,342.57 28,661.94 202 - 0619 - 431.11 -07 UNEMPLOYMENT COMP 1,413.96 0.00 0.00 1,413.96 202 - 0619 - 431.11 -08 HEALTH INSURANCE 51,991.91 0.00 0.00 51,991.91 202 - 0619 - 431.11 -09 LIFE INSURANCE 612.00 0.00 0.00 612.00 202 - 0619 - 431.11 -11 SHOE ALLOWANCE 1,196.90 0.00 0.00 1,196.90 202 - 0619 - 431.11 -24 CELL PHONE ALLOWANCE 840.00 0.00 0.00 840.00 202 - 0619 - 431.11 -99 OTHER FRINGE BENEFITS 200.00 0.00 0.00 200.00 202 - 0619 - 431.22 -05 UNIFORMS 1,180.29 (18.39) 46.42 1,208.32 202 - 0619 - 431.23 -03 CONCRETE SUPPLIES /REPAIRS 60,406.27 0.00 0.00 60,406.27 202 - 0619 - 431.23 -21 C.S. -SMALL TOOLS & EQUIP. 4,981.97 0.00 0.00 4,981.97 202 - 0619 - 431.23 -24 OTHER OPERATING SUPPLIES 324.52 0.00 0.00 324.52 202 - 0619 - 431.31 -06 OTHER PROFESSIONAL SVCS 486,371.16 0.00 65,387.01 551,758.17 202 - 0619 - 431.31 -70 ADM FEE ALLOCATION 18,296.28 0.00 0.00 18,296.28 202 - 0619 - 431.32 -02 POSTAGE 4.53 0.00 0.00 4.53 202 - 0619 - 431.39 -01 REFUND, AWARDS, INDEMNITIES 1,135.20 0.00 0.00 1,135.20 202 Motor Vehicle Highway (0.00) (0.00) (0.00) (0.00) FUND 203 RECREATION - NONREVERTING - completed 3/20/15 203 - 0000 - 101.00 -00 CASH 188,096.11 0.00 0.00 188,096.11 203 - 0000 - 101.01 -00 PETTY CASH 615.15 0.00 0.00 615.15 203 - 0000 - 103.00 -00 INVESTMENTS 624,996.42 0.00 0.00 624,996.42 203 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 12,586.73 12,586.73 203 - 0000 - 130.00 -00 INTERFUND RECEIVABLE - 0.00 1,899.06 203 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 873.85 0.00 35.54 909.39 203 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (13,481.16) (13,481.16) 203 - 0000 - 227.10 -00 PAYROLL ACCRUAL - 0.00 (12,363.84) (12,363.84) 203 - 0000 - 202.65 -00 PNC PCARD PAYABLE (669.13) 0.00 0.00 (669.13) 203 - 0000 - 243.00 -00 ENCUMBRANCES 13,206.41 0.00 0.00 13,206.41 203 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (13,206.41) 0.00 0.00 (13,206.41) 203 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (301,476.87) 0.00 0.00 (301,476.87) 203. 0000. 271.00.00 FUND BALANCE (476,772.09) 8,956.54 0.00 (467,815.55) 203 - 1103 - 347.01 -35 FOOD SALES (27,879.73) 0.00 0.00 (27,879.73) 203 - 1103 - 347.01 -37 NON- ALCOHOLIC BEVERAGES (15,253.28) 0.00 0.00 (15,253.28) 203 - 1103 - 347.01 -90 RECREATION (799,126.69) 7,450.34 (6,343.51) (798,019.86) 203 - 1103 - 347.99 -00 CASH OVER /SHORT (28.79) 0.00 (50.00) (78.79) 25 9,145,746.10 Agrees to Petty Cash Schedule at 12/31/14 AR Interfund AR per schedule IR AP ACCRUED PAYROLL 802,588.73 (769,292.42) Per 12/31/13 CAFR AR AR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment + Balance & Total M Notes 203 - 1103 - 360.00 -00 MISCELLANEOUS REVENUE (100,774.64) 1,008.62 (8,092.28) (107,858.30) 203 - 1103 - 361.00 -00 INTEREST ON INVESTMENTS (2,422.49) (505.03) (35.54) (2,963.06) 203- 1103 - 452.10 -01 REGULAR 34,506.78 (1,300.50) 1,729.97 34,936.25 203 - 1103 - 452.10 -03 PART -TIME STAFF 103,854.34 (607.90) 1,386.20 104,632.64 203 - 1103 - 452.10 -04 OVERTIME 273.79 0.00 0.00 273.79 203 - 1103 - 452.10 -05 TEMPORARY SERVICES 127,148.98 (3,111.22) 4,104.25 128,142.01 203 - 1103 - 452.10 -09 PERMANENT PART TIME 169,512.27 (4,904.81) 8,183.04 172,790.50 203 - 1103 - 452.11 -01 FICA - REGULAR 23,701.58 (526.18) 870.87 24,046.27 203 - 1103 - 452.11 -04 PERF - REGULAR 3,859.33 (145.66) 193.76 3,907.43 203 - 1103 - 452.11 -07 UNEMPLOYMENT COMP 1,052.52 0.00 0.00 1,052.52 203 - 1103 - 452.11 -08 GROUP INSURANCE - HEALTH 1,650.48 0.00 0.00 1,650.48 203 - 1103 - 452.11 -09 GROUP INSURANCE - LIFE 120.00 0.00 0.00 120.00 203 - 1103 - 452.21 -02 STATIONERY &PRINTING 10,660.55 0.00 0.00 10,660.55 203 - 1103 - 452.21 -03 CENTRAL STORES - OFFICE 56.87 0.00 0.00 56.87 203 - 1103 - 452.21 -04 OTHER - OFFICE SUPPLIES 1,316.11 0.00 0.00 1,316.11 203 - 1103 - 452.21 -05 SMALL OFFICE EQUIPMENT 309.63 0.00 0.00 309.63 203 - 1103 - 452.22 -05 UNIFORMS 208.00 (208.00) 0.00 0.00 203 - 1103 - 452.22 -23 RECREATION SUPPLIES 136,630.88 (792.35) 7,574.93 143,413.46 203 - 1103 - 452.22 -24 OPERATION /MAINT. SUPPLIES 12,977.48 0.00 191.83 13,169.31 203 - 1103 - 452.22 -30 CONCESSIONS INVENTORY 43,730.93 (319.44) 665.81 44,077.30 203 - 1103 - 452.31 -70 ADM FEE ALLOCATION 42,006.72 0.00 0.00 42,006.72 203 - 1103 - 452.32 -02 POSTAGE 545.58 0.00 0.00 545.58 203 - 1103 - 452.32 -21 TRAVEL- MILEAGE 657.44 0.00 0.00 657.44 203 - 1103 - 452.32 -22 TRAVEL - AIRFARE 8,945.05 0.00 0.00 8,945.05 203 - 1103 - 452.32 -23 TRAVEL - HOTEL 6,323.95 0.00 0.00 6,323.95 203 - 1103 - 452.32 -24 TRAVEL- MEALS 2,412.39 (37.27) 0.00 2,375.12 203 - 1103 - 452.32 -25 TRAVEL - OTHER 1,260.43 0.00 0.00 1,260.43 203 - 1103 - 452.33 -03 PROMOTIONAL - PARK DEPT. 25,813.07 (50.00) 0.00 25,763.07 203 - 1103 - 452.39 -01 REFUNDS, AWARDS, IMDEMNITIES 33,877.87 (50.00) 62.00 33,889.87 203 - 1103 - 452.39 -10 SUBSCRIPTIONS -REC 4,612.00 0.00 0.00 4,612.00 203 - 1103 - 452.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 102.00 0.00 0.00 102.00 203 - 1103 - 452.39 -70 EDUCATION &TRAINING 7,875.53 0.00 0.00 7,875.53 203- 1103 - 452.39 -89 CONTRACT SERVICES /CHARGES 103,819.63 (4,857.14) 882.34 99,844.83 203 Recreation Non - Reverting - - 0.00 - FUND 209 STUD./OLIVER REVIT GRANTS - completed 3/18/15 209- 0000 - 101.00 -00 CASH 251,697.51 0.00 0.00 251,697.51 209 - 0000 - 103.00 -00 INVESTMENTS 833,601.81 0.00 0.00 833,601.81 209 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 3,551.00 0.00 0.00 3,551.00 209 - 0000 - 115.02 -01 DUE FROM OTHER FUNDS 500,000.00 0.00 0.00 111w,000.00 209 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,165.52 0.00 47.77 1,213.29 209 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (3,375.00) (3,375.00) 209 - 0000 - 243.00 -00 ENCUMBRANCES 30,000.00 0.00 0.00 30,000.00 209 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (30,000.00) 0.00 0.00 (30,000.00) 209 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (4,248,254.13) 0.00 0.00 (4,248,254.13) 209 -0000- 271.00 -00 FUND BALANCE 2,661,316.23 702.67 0.00 2,662,018.90 209 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (3,077.94) (702.67) (47.77) (3,828.38) 209 - 1403 - 460 -31 -06 EPA GRANTS - 0.00 3,375.00 3,375.00 209 Studebaker /Oliver Revitalization Grants (0.00) - - 0.00 FUND 210 ECONOMIC DEV. STATE GRANT- completed 3/18/15 210 - 0000 - 101.00 -00 CASH 76,318.56 0.00 0.00 76,318.56 210 - 0000 - 103.00 -00 INVESTMENTS 252,760.86 0.00 0.00 252,760.86 210 - 0000 - 115.87 -01 LOAN RECEIVABLE 482,021.41 0.00 (58,200.48) 423,820.93 210 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 353.40 0.00 14.33 367.73 26 AR (952,053.02) AR ACCRUED PAYROLL ACCRUED PAYROLL ACCRUED PAYROLL AP ACCRUED PAYROLL ACCRUED PAYROLL ACCRUED PAYROLL AP AP AP AP 918,756.71 AP 0.00 AGREES TO PROPERTY HELD FOR RESALE SCHEDULE Due Airport TIF Fund; no payments due until 8/2016 IR 1,586,688.61 AP (1,586,235.23) Per 12/31/13 CAFR (3,828.38) IR 3,375.00 AP 0.00 LOAN RECEIVABLE SCHEDULE IR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance M Notes 210 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 210 - 0000 - 208.15 -00 ADVANCE FROM OTHER FUND 210 - 0000 - 243.00 -00 ENCUMBRANCES 210 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 210 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 210. 0000. 271.00 -00 FUND BALANCE 210 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 210 - 1041- 361.01 -08 BOSCH- INTEREST IDFA 210 - 1041 - 399.02 -02 BOSCH - PRINCIPAL INCOME 210 - 1041 - 460.38 -01 PRINCIPAL 210 -1041- 460.38 -02 INTEREST 210 - 1060 - 460.39 -82 DEMOLITION & CLEARANCE 210 Econ Dev State Grants (212.04) FUND 211 DCI ADMINISTRATION FUND - completed 3/20/15 211 - 0000 - 101.00 -00 CASH 211 - 0000 - 103.00 -00 INVESTMENTS 211 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 211 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 211 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 211- 0000 - 227.10 -00 ACCRUED PAYROLL 211 - 0000 - 243.00 -00 ENCUMBRANCES 211 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 211 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 211.0000. 271.00.00 FUND BALANCE 211 - 1001 - 331.10 -00 COMM DEV. SERVICE GRANT 211 - 1001 - 339.03 -00 STAFF CONTRACTS 211 - 1001 - 351.01 -15 CREDIT REPORTS 211 - 1001 - 360.05 -01 REIMBURSEMENT REVENUE 211 - 1001 - 360.90 -00 SETTLEMENT FEES 211 - 1001 - 361.01 -00 ECON DEV - INTEREST INCOME 211 - 1001 - 392.00 -00 INTER -FUND OPER. TRANSFER 211 - 1001 - 460.10 -01 REGULAR 211 - 1001 - 460.10 -05 TEMPORARY SERVICES 211 - 1001 - 460.10 -09 PERMANENT PART -TIME 211 - 1001 - 460.11 -01 FICA - REGULAR 211 - 1001 - 460.11 -04 PERF - REGULAR 211 - 1001 - 460.11 -07 UNEMPLOYMENT COMP 211 - 1001 - 460.11 -08 GROUP INSURANCE - HEALTH 211 - 1001 - 460.11 -09 GROUP INSURANCE - LIFE 211 - 1001 - 460.11 -12 CAR ALLOWANCE 211 - 1001 - 460.11 -22 PARKING ALLOWANCE 211 - 1001 - 460.11 -24 CELL PHONE ALLOWANCE 211 - 1001 - 460.21 -01 OFFICIAL RECORDS 211 - 1001 - 460.21 -02 PRINT SHOP 211 - 1001 - 460.21 -03 C.S.OTHER OFFICE SUPPLIES 211 - 1001 - 460.21 -04 MISCELLANEOUS OFFICE 211 - 1001 - 460.22 -01 CENTRAL SERVICE GASOLINE 211 - 1001 - 460.31 -01 LEGAL 211 - 1001 - 460.31 -06 OTHER PROF SERVICES 211 - 1001 - 460.31 -13 PROPERTY INSPECTION 211 - 1001 - 460.31 -19 CREDIT REPORT SERVICES 211 - 1001 - 460.31 -22 FEDERALLY REQUIRED AUDITS 211 - 1001 - 460.31 -70 ADM FEE ALLOCATION - 0.00 (12,200.00) (12,200.00) (362,337.59) 362,337.59 0.00 0.00 22,400.00 0.00 0.00 22,400.00 (22,400.00) 0.00 0.00 (22,400.00) (801,553.62) 0.00 0.00 (801,553.62) 332,919.39 (362,125.55) 0.00 (29,206.16) (1,032.41) (212.04) (14.33) (1,258.78) (13,809.96) 0.00 0.00 (13,809.96) (58,200.48) 0.00 58,200.48 0.00 58,200.48 0.00 0.00 58,200.48 13,809.96 0.00 0.00 13,809.96 20,550.00 0.00 12,200.00 32,750.00 (0.00) 0.00 - - AP 741,068.08 Advance from Industrial Revolving Fund (830,759.78) Per 12/31/13 CAFR IR (15,068.74) LOAN RECEIVABLE SCHEDULE 104,760.44 AP 0.00 248,860.41 0.00 0.00 248,860.41 824,205.55 0.00 0.00 824,205.55 - 0.00 5,925.00 5,925.00 AR 1,152.38 0.00 49.56 1,201.94 IR - 0.00 (2,689.92) (2,689.92) AP - 0.00 (81,376.30) (81,376.30) 996,126.68 ACCRUED PAYROLL 30,105.22 0.00 0.00 30,105.22 (30,105.22) 0.00 0.00 (30,105.22) (40,941.39) 0.00 0.00 (40,941.39) (866,373.55) 69,810.26 0.00 (796,563.29) (837,504.68) Per 12/31/13 CAFR (347,466.82) 0.00 0.00 (347,466.82) (315,228.25) 3,050.00 (5,925.00) (318,103.25) AR (370.00) 0.00 0.00 (370.00) (1,955.82) 0.00 0.00 (1,955.82) (3,770.87) 0.00 0.00 (3,770.87) (2,626.06) (585.63) (49.56) (3,261.25) IR (1,688,959.00) 0.00 0.00 (1,688,959. (2,363,887.01) Received from EDIT Fund 1,371,084.29 (51,516.81) 68,573.05 1,388,140.53 ACCRUED PAYROLL 4,132.50 0.00 840.00 4,972.50 AP 1,247.68 (1,147.68) 0.00 100.00 102,498.60 (3,866.98) 5,123.07 103,754.69 ACCRUED PAYROLL 153,576.83 (5,769.86) 7,680.18 155,487.15 ACCRUED PAYROLL 3,720.48 0.00 0.00 3,720.48 248,728.92 0.00 0.00 248,728.92 2,940.00 0.00 0.00 2,940.00 3,900.00 0.00 0.00 3,900.00 10,463.00 0.00 0.00 10,463.00 660.00 0.00 0.00 660.00 2,111.00 (300.00) 15.00 1,826.00 AP 2,241.64 0.00 0.00 2,241.64 2,040.55 0.00 0.00 2,040.55 23,015.45 (2,415.45) 227.27 20,827.27 AP 1,787.96 0.00 0.00 1,787.96 96.01 0.00 0.00 96.01 20,963.03 (2,525.82) 0.00 18,437.21 660.00 0.00 0.00 660.00 1,496.00 (84.70) 54.00 1,465.30 AP 8,354.00 0.00 0.00 8,354.00 63,729.60 0.00 0.00 63,729.60 27 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 211 - 1001 - 460.31 -71 CENTRAL STORES ALLOCATION 1,212.00 0.00 0.00 1,212.00 212 - 0000 - 101.00 -00 211 - 1001 - 460.31 -72 GISALLOCATION 41,186.04 0.00 0.00 41,186.04 212 - 0000 - 101.01 -00 211 - 1001 - 460.32 -02 POSTAGE 5,586.78 0.00 627.23 6,214.01 AP 211 - 1001 - 460.32 -04 TELEPHONE &TELEGRAPH 7,250.57 0.00 0.00 7,250.57 212 - 0000 - 112.00 -00 211 - 1001 - 460.32 -21 TRAVEL - MILEAGE 1,210.49 (31.64) 0.00 1,178.85 212 - 0000 - 115.00 -00 211 - 1001 - 460.32 -22 TRAVEL - AIRFARE 3,316.70 0.00 0.00 3,316.70 212 - 0000 - 115.87 -00 211 - 1001 - 460.32 -23 TRAVEL - HOTEL 5,696.02 (763.80) 0.00 4,932.22 212 - 0000 - 116.00 -00 211 - 1001 - 460.32 -24 TRAVEL - MEALS 1,101.18 0.00 0.00 1,101.18 212 - 0000 - 202.00 -00 211 - 1001 - 460.32 -25 TRAVEL - OTHER 1,126.21 0.00 0.00 1,126.21 212 - 0000 - 207.05 -00 211 - 1001 - 460.33 -02 PUBLICATION LEGAL NOTICE 6,320.89 (45.54) 406.00 6,681.35 AP 211 - 1001 - 460.33 -03 PROMOTIONAL 2,566.03 0.00 0.00 2,566.03 212 - 0000 - 207.31 -20 211 - 1001 - 460.34 -02 LIABILITY INSURANCE 44,892.00 0.00 0.00 44,892.00 212 - 0000 - 232.01 -01 211 - 1001 - 460.36 -01 BUILDINGS - (2,050.00) 0.00 (2,050.00) 212 - 0000 - 243.00 -00 211 - 1001 - 460.36 -02 OFFICE EQUIPMENT 7,636.75 (147.74) 25.27 7,514.28 AP 211 - 1001 - 460.36 -03 AUTOMOTIVE EQUIPMENT 3,739.62 0.00 0.00 3,739.62 212 - 0000 - 249.00 -00 211 - 1001 - 460.36 -04 COMPUTER EQUIPMENT 19,659.45 (1,349.86) 0.00 18,309.59 212 - 0000 - 271.00 -00 211 - 1001 - 460.39 -10 SUBSCRIPTIONS &DUES 3,347.92 (75.00) 495.15 3,768.07 AP 211 - 1001 - 460.39 -66 LOCAL MEETINGS 2,474.93 (183.75) 0.00 2,291.18 212 - 0000 - 331.10 -12 211 - 1001 - 460.39 -70 EDUCATION &TRAINING 5,085.20 0.00 0.00 5,085.20 212 - 0000 - 331.10 -14 211 - 1001 - 460.39 -89 MISC CHARGES & SERVICES 617.10 0.00 0.00 617.10 2,205,265.01 211 DCI Administration (863.78) (0.00) 0.00 0.00 (0.00) 0.00 FUND 212 DCI GRANT FUND - completed 3/18/15 212 - 0000 - 101.00 -00 CASH 182,790.66 0.00 0.00 182,790.66 212 - 0000 - 101.01 -00 PETTY CASH 500.00 0.00 0.00 500.00 Agrees to Petty Cash Schedule at 12/31/14 212 - 0000 - 103.00 -00 INVESTMENTS 607,043.82 0.00 0.00 607,043.82 212 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 3,155,452.00 0.00 0.00 3,155,452.00 AGREES TO PROPERTY HELD FOR RESALE SCHEDULE 212 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 183.93 183.93 AR 212 - 0000 - 115.87 -00 LOAN RECEIVABLE 340,476.96 0.00 (38,657.30) 301,819.66 LOAN RECEIVABLE SCHEDULE 212 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 848.75 0.00 0.00 848.75 212 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (142,845.12) (142,845.12) AP 212 - 0000 - 207.05 -00 ESCROWS - MISHAWAKA (827.35) 0.00 0.00 (827.35) 212 - 0000 - 207.31 -10 ESCROWS ON LOANS (1,647.84) 0.00 0.00 (1,647.84) 212 - 0000 - 207.31 -20 SUSPENSE (49.96) 0.00 0.00 (49.96) Written off in 2015 212 - 0000 - 232.01 -01 LOAN PAYABLE - MISHAWAKA (1,828.53) 0.00 0.00 (1,828.53) 4,101,440.02 212 - 0000 - 243.00 -00 ENCUMBRANCES 2,447,967.48 0.00 0.00 2,447,967.48 212 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (2,447,967.48) 0.00 0.00 (2,447,967.48) 212 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (25,134,497.05) 0.00 0.00 (25,134,497.05) 212 - 0000 - 271.00 -00 FUND BALANCE 21,051,998.01 114,150.05 0.00 21,166,148.06 (3,968,348.99) Per 12/31/13 CAFR 212 - 0000 - 331.10 -11 COMM DEV BLOCK GRANT FUNDS (3,695,833.85) 97,610.36 0.00 (3,598,223.49) 212 - 0000 - 331.10 -12 EMERGENCY SHELTER GRANT (223,626.32) 6,492.38 0.00 (217,133.94) 212 - 0000 - 331.10 -14 SHELTER PLUS CARE (367,662.38) 0.00 0.00 (367,662.38) 212 - 0000 - 351.31 -10 LATE FEES (863.78) 10.00 0.00 (853.78) 212 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (180,287.40) 0.00 0.00 (180,287.40) 212 - 0000 - 361.31 -10 INTEREST INCOME (1,581.55) (311.29) 0.00 (1,892.84) 212 - 0000 - 362.00 -00 RENTAL OF PROPERTY (7,387.00) 0.00 0.00 (7,387.00) 212 - 0000 - 399.31 -10 PRINCIPAL ON LOANS (32,729.34) 0.00 31,861.46 (867.88) AR $183.93; Loan Principal $32,045.39 212 - 1013 - 360.00 -00 MISCELLANEOUS REVENUE (313,878.68) 896.10 0.00 (312,982.58) (4,687,291.29) To correct fund balance to agree to 2013 CAFR 212 - 1001 - 460.39 -30 GRANTS AND SUBSIDIES 4,377,813.71 (204,636.47) 138,720.72 4,311,897.96 AP 212 - 1013 - 460.81 -20 RENTAL HOUSING - SPEC NEEDS 722.42 0.00 0.00 722.42 212 - 1013 - 460.81 -21 RED. VACANT /DEMO PROPERTY 2,944.52 0.00 0.00 2,944.52 212 - 1013 - 460.81 -88 NNN - ACQUISITION /REHAB 78,552.46 0.00 0.00 78,552.46 212 - 1013 - 460.81 -99 ADMIN. EXPENSE 10,679.82 0.00 0.00 10,679.82 212 - 1021 - 460.81 -25 SBHF NEAR W. SIDE ACC, 811.13 (811.13) 0.00 0.00 212 - 1021 - 460.81 -58 SBHF NNRO N. EAST ACQ 3,710.24 0.00 0.00 3,710.24 28 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Notes 212 - 1022 - 460.81 -04 CHC MORTGAGE SUBSIDY 69,474.93 (13,400.00) 0.00 56,074.93 212 - 1035- 460.81 -12 CODE DEMOLITION PROGRAM NRSA 78,881.60 0.00 4,124.40 83,006.00 AP 212 - 1001 - 460 -39 -38 LOANS WRITTEN OFF /ADJ - 0.00 6,611.91 6,611.91 4,554,200.26 LOAN RECEIVABLE SCHEDULE 212 DCI Grants 0.00 (0.00) - 0.00 0.00 FUND 216 STATE SEIZED DRUG MONEY- completed 3/18/15 216 - 0000 - 101.00 -00 CASH 43,421.71 0.00 0.00 43,421.71 216 - 0000 - 103.00 -00 INVESTMENTS 143,809.20 0.00 0.00 143,809.20 216 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 201.07 0.00 7.77 208.84 187,439.75 216 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (24,120.71) 0.00 0.00 (24,120.71) 216 -0000- 271.00 -00 FUND BALANCE (134,545.85) 103.00 0.00 (134,442.85) (158,563.56) Per 12 /31/13 CAFR 216 - 0000 - 337.10 -00 DRUG & NARCOTICS (28,309.41) 0.00 0.00 (28,309.41) 216 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (456.01) (103.00) (7.77) (566.78) (28,876.19) 216 State - Seized Drug Money 0.00 - - 0.00 0.00 FUND 217 GIFT, DONATION, BEQUEST - completed 3/18/15 217 - 0000 - 101.00 -00 CASH 31,955.72 0.00 0.00 31,955.72 217 - 0000 - 103.00 -00 INVESTMENTS 105,834.74 0.00 0.00 105,834.74 217 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 147.97 0.00 6.04 154.01 IR 217 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (27,830.00) (27,830.00) AP 217 - 0000 - 202.00 -00 RETAINAGE AP - 0.00 (4,894.71) (4,894.71) 105,219.76 RETAINAGE AP SCHEDULE 217 - 0000 - 243.00 -00 ENCUMBRANCES 81,181.75 0.00 0.00 81,181.75 217 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (81,181.75) 0.00 0.00 (81,181.75) 217 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (1,310.22) 0.00 0.00 (1,310.22) 217 -0000- 271.00 -00 FUND BALANCE (73,424.06) 48.47 0.00 (73,375.59) (74,685.81) Per 12 /31/13 CAFR 217 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (381.88) (48.47) (6.04) (436.39) IR 217 - 1001 - 367.00 -00 DONATION PRIVATE SOURCES (21,112.80) 0.00 0.00 (21,112.80) 217 - 1201 - 367.00 -00 DONATION PRIVATE SOURCES (150,000.00) 0.00 0.00 (150,000.00) 217 - 1207 - 367.00 -00 DONATION PRIVATE SOURCES (3,804.79) 0.00 0.00 (3,804.79) (175,353.98) 217 - 1085- 431.22 -30 TRAFFIC /SIGN /OTHER 888.92 0.00 0.00 888.92 217 - 1201 - 415.39 -89 MISC CHARGES & SERVICES 97,470.00 0.00 32,724.71 130,194.71 RETAINAGE AP &AP 217 - 1207 - 415.22 -60 COMPUTER SUPPLIES 2,786.40 0.00 0.00 2,786.40 217 - 1207 - 415.23 -99 OTHER REPAIR & MAINT. SUP 10,950.00 0.00 0.00 10,950.00 144,820.03 217 Gift, Donation, Bequest 0.00 - - - 0.00 FUND 218 SBPD CURFEW VIOLATION - completed 3/18/15 218 - 0000 - 101.00 -00 CASH 2,781.35 0.00 0.00 2,781.35 218 - 0000 - 103.00 -00 INVESTMENTS 9,211.61 0.00 0.00 9,211.61 218 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 12.88 0.00 0.53 13.41 12,006.37 IR 218 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (2,949.48) 0.00 0.00 (2,949.48) 218. 0000. 271.00.00 FUND BALANCE (8,585.71) (5.02) 0.00 (8,590.73) (11,540.21) Per 12/31/13 CAFR 218 - 0000 - 351.07 -00 CURFEW VIOLATION (437.50) 12.50 0.00 (425.00) To correct fund balance to agree to 2013 CAFR 218 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (33.15) (7.48) (0.53) (41.16) (466.16) IR 218 Curfew Violation 0.00 - - 0.00 FUND 220 LAW ENF. CONT EDUCATION - completed 3/18/15 220 - 0000 - 101.00 -00 CASH 222,696.78 0.00 0.00 222,696.78 220 - 0000 - 103.00 -00 INVESTMENTS 737,553.69 0.00 0.00 737,553.69 220 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 39,102.20 39,102.20 AR 220 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,031.22 0.00 42.34 1,073.56 220 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (19,236.76) (19,236.76) 981,189.47 AP 220 - 0000 - 243.00 -00 ENCUMBRANCES 6,498.00 0.00 0.00 6,498.00 220 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (6,498.00) 0.00 0.00 (6,498.00) 220 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (499,205.95) 0.00 0.00 (499,205.95) 220. 0000 - 271.00 -00 FUND BALANCE (482,019.74) (15,706.92) 0.00 (497,726.66) (996,932.61) Per 12/31/13 CAFR 29 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment E Balance Total Notes 220 - 0000 - 351.00 -00 FINES & FEES (11,188.00) 0.00 (9,012.00) (20,200.00) 220 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (2,838.62) (637.08) (42.34) (3,518.04) 220 - 0801 - 380.99 -00 OVER & SHORT 12.65 0.00 0.00 12.65 220 - 8101 - 334.02 -00 PUBLIC SAFETY (10,000.00) 0.00 0.00 (10,000.00) 220 - 8101 - 342.01 -00 ACCIDENT REPORT COPIES (79,066.26) 6,978.00 (9,501.20) (81,589.46) 220 - 8101 - 360.00 -00 MISCELLANEOUS REVENUE (4,691.10) 0.00 (385.00) (5,076.10) 220 - 8101 - 367.00 -00 DONATION PRIVATE SOURCES (560.00) 0.00 0.00 (560.00) 220 - 8126 - 342.02 -00 GUN PERMIT APPLICATIONS (21,115.00) 110.00 0.00 (21,005.00) 220 - 8126 - 360.00 -00 MISCELLANEOUS REVENUE (4,174.35) 0.00 (400.00) (4,574.35) 220 -8150- 360.00 -00 MISCELLANEOUS REVENUE (9,684.00) 0.00 0.00 (9,684.00) 220 - 8150- 351.00 -00 FINES & FEES (56,645.00) 9,296.00 (19,054.00) (66,403.00) 220 - 8176 - 351.00 -00 FINES & FEES (3,989.00) 0.00 0.00 (3,989.00) 220 - 8180 - 351.13 -00 MOPED REGULATIONS (200.00) 0.00 0.00 (200.00) 220 - 8181 - 351.14 -00 CHRONIC PROBLEM PROPERTY (1,750.00) 0.00 (750.00) (2,500.00) 220 - 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 18,315.17 0.00 6,498.00 24,813.17 220 - 0801 - 421.32 -22 TRAVEL - AIRFARE 9,332.19 0.00 0.00 9,332.19 220 - 0801 - 421.32 -23 TRAVEL - HOTEL 32,806.28 0.00 463.30 33,269.58 220 - 0801 - 421.32 -24 TRAVEL- MEALS 11,820.89 0.00 307.74 12,128.63 220 - 0801 - 421.32 -25 TRAVEL - OTHER 2,543.30 0.00 344.44 2,887.74 220 - 0801 - 421.39 -70 EDUCATION &TRAINING 107,068.17 0.00 11,623.28 118,691.45 220 - 0801 - 421.39 -89 MISC CHARGES & SERVICES 10,944.63 0.00 0.00 10,944.63 220 - 8101 - 421.22 -05 UNIFORMS 1,085.17 0.00 0.00 1,085.17 220 - 8101 - 421.22 -24 OTHER OPERATING SUPPLIES 10,354.58 0.00 0.00 10,354.58 220 - 8101 - 421.39 -70 EDUCATION &TRAINING - (40.00) 0.00 (40.00) 220 - 8101 - 421.43 -06 POLICE EQUIPMENT 13,946.88 0.00 0.00 13,946.88 220 - 8126 - 421.22 -24 OTHER OPERATING SUPPLIES 7,115.00 0.00 0.00 7,115.00 220 -8150- 421.22 -24 OTHER OPERATING SUPPLIES 500.42 0.00 0.00 500.42 220 Law Enforcement Continuing Education (0.00) - 0.00 (0.00) FUND 222 CENTRAL SERVICES - completed 3/30/15 222 - 0000 - 101.00 -00 CASH 356,133.46 0.00 0.00 356,133.46 222 - 0000 - 101.01 -00 PETTY CASH 300.00 0.00 0.00 300.00 222 - 0000 - 103.00 -00 INVESTMENTS 1,180,478.78 0.00 0.00 1,180,478.78 222 - 0000 - 113.00 -00 MACHINERY & EQUIPMENT 3,098,490.95 0.00 (1,539.00) 3,096,951.95 222 - 0000 - 114.00 -00 ACCUMULATED DEPRECIATION (1,759,937.02) 0.00 (74,910.00) (1,834,847.02) 222 - 0000 - 115.80 -00 ACCOUNTS RECEIVABLE 31,576.49 (31,576.49) 19,011.00 19,011.00 222 - 0000 - 130.00 -00 INTERFUND RECEIVABLE - 0.00 8,969.78 222 - 0000 - 115.82 -00 A/R RADIO SHOP 2,985.85 0.00 (2,985.85) 0.00 222 - 0000 - 115.83 -00 A/R FIRE DEPT MAINTENANCE 8,120.00 (3,113.77) (5,006.23) 0.00 222 - 0000 - 115.84 -00 CS OUTSIDE REIMBURSEMENT 58.57 0.00 (58.57) 0.00 222 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,650.51 0.00 49.63 1,700.14 222 - 0000 - 141.01 -00 FUEL INVENTORY 135,568.65 0.00 (28,418.89) 107,149.76 222 - 0000 - 141.02 -00 OFFICE SUPPLY INVENTORY 71,558.26 0.00 (4,063.67) 67,494.59 222 - 0000 - 141.03 -00 PARTS INVENTORY 653,425.84 0.00 21,877.35 675,303.19 222 - 0000 - 141.05 -00 RADIO SHOP 270.34 0.00 (0.04) 270.30 222 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (452,054.47) (452,054.47) 222 - 0000 - 204.00 -00 INTERFUND PAYABLE - 0.00 - (860.23) 222 - 0000 - 202.65 -00 PNC PCARD PAYABLE (46,164.39) 0.00 0.00 (46,164.39) 222 - 0000 - 227.10 -00 PAYROLL PAYABLE - (195,632.15) (31,946.68) (227,578.83) 222 - 0000 - 227.24 -00 ACCRUED INTEREST PAYABLE (136.07) 0.00 73.52 (62.55) 222 - 0000 - 227.40 -00 LEASE PAYABLE (12,103.81) 0.00 5,830.81 (6,273.00) 222 - 0000 - 243.00 -00 ENCUMBRANCES 167,445.78 0.00 0.00 167,445.78 222 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (167,445.78) 0.00 0.00 (167,445.78) 222 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (1,066,317.18) 0.00 0.00 (1,066,317.18) 222 - 0000 - 270.00 -00 CONTRIBUTED CAPITAL (329,778.11) 0.00 0.00 (329,778.11) 30 AR AR AR AR AR AR (229,286.30) AR AP AP AP AP AP AP 245,029.44 0.00 Agrees to Petty Cash Schedule at 12/31/14 Agreed to capital asset schedule Agreed to capital asset schedule Reverse PY AR Per AR schedule - Interfund Inventory per Schedule = $107,149.76 Inventory per Schedule = $67,494.59 Inventory per Schedule = $675,303.19 Inventory per Schedule = $270.30 AP AP Accrued payroll and vacation /comp #76, #79, #106 2,945,922.46 #76- $4,396.76, #79- $4,702.41, #106 - $2,315.31 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance an Total 222 - 0000 - 271.00 -00 FUND BALANCE (2,296,691.17) 827,051.46 0.00 (1,469,639.71) (2,865,735.00) Per 12 /31/13 CAFR 222 - 0000 - 320.16 -00 INSPECTION (1,450.00) 0.00 0.00 (1,450.00) 222 - 0000 - 321.16 -00 TAXI COMPANY (800.00) 0.00 0.00 (800.00) 222 - 0000 - 321.16 -10 TAXI DRIVER (2,749.00) 0.00 0.00 (2,749.00) 222 - 0000 - 321.16 -20 TAXI VEHICLE (8,615.00) 0.00 0.00 (8,615.00) 222 - 0000 - 349.20 -00 CENTRAL STORES MARK -UP (1,828.87) 0.00 0.00 (1,828.87) 222 - 0000 - 349.30 -10 FUEL MARK -UP (32,515.32) 0.00 0.00 (32,515.32) 222 - 0000 - 349.30 -20 PARTS MARK -UP (451,234.81) 0.00 0.00 (451,234.81) 222 - 0000 - 349.30 -30 LABOR MARK -UP (53,935.70) 0.00 0.00 (53,935.70) 222 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (35,844.55) 0.00 8,050.65 (27,793.90) ADJUST AR TO ACTUAL 222 - 0000 - 360.02 -00 SALE OF SCRAP METAL (17,291.41) 0.00 0.00 (17,291.41) 222 - 0000 - 360 -51 -00 INSURANCE PROCEEDS - 0.00 (19,011.00) (19,011.00) AR 222 - 0000 - 360.90 -00 SETTLEMENT FEES (1,628.69) 0.00 0.00 (1,628.69) 222 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (3,061.52) (970.22) (49.63) (4,081.37) 222 - 0000 - 380.10 -86 ENERGY REBATES (18,722.00) 0.00 0.00 (18,722.00) 222 - 0000 - 391.01 -00 SALE OF FIXED ASSETS (3,772.00) 0.00 0.00 (3,772.00) 222 - 0000 - 396.00 -00 REFUNDS (24,802.72) 1,762.88 0.00 (23,039.84) 222- 0605- 380.10 -05 FUEL - - (113.65) (113.65) AR 222 -0605- 380.10 -11 PRINTING (125,483.96) 31.50 0.00 (125,452.46) 222 -0605- 380.10 -35 LABOR CHARGES (1,617,657.09) 28,930.40 0.00 (1,588,726.69) 222 - 0605- 380.10 -45 CENTRAL STORES (92,796.00) - 0.00 (92,796.00) 222- 0605- 380.10 -46 RADIO SHOP (59,993.45) 829.97 0.00 (59,163.48) 222 -0605- 380.10 -47 RADIO - OUTSIDE SOURCES (176,675.96) - 0.00 (176,675.96) 222 - 0606 - 380.10 -48 FIRE DEPT MAINTENANCE (66,100.00) 3,125.02 (8,705.20) (71,680.18) 222 - 0612 - 380.10 -51 CS OUTSIDE REIMBURSE (917.40) 10.49 0.00 (906.91) 222 - 0612 - 380.10 -52 BUILDING MAINTENANCE - - (150.93) (150.93) AR 222 - 0612 - 380.10 -62 OFFICE MAX REBATE (601.50) 0.00 0.00 (601.50) 222 - 0617 - 380.10 -56 ELECTRICITY ALLOCATION (3,543,985.46) 0.00 0.00 (3,543,985.46) 222 - 0617 - 380.10 -57 NATURAL GAS ALLOCATION (606,500.89) 0.00 0.00 (606,500.89) 222 - 0618 - 380.10 -35 LABOR CHARGES (105,160.85) 0.00 0.00 (105,160.85) 222 - 0618 - 380.10 -46 RADIO SHOP (10,011.07) 0.00 0.00 (10,011.07) CONTRIBUTED CAPITAL - 0.00 (16,017.00) (16,017.00) (7,066,411.94) Per capital asset schedule. Receipt of asset not fully depreciated Equipment Svcs 222 -0605- 419.10 -01 REGULAR 448,355.92 0.00 22,907.95 471,263.87 222 - 0605- 419.10 -02 HOURLY 860,806.70 0.00 5,580.02 866,386.72 222 - 0605- 419.10 -03 SEASONAL & INTERNS 4,853.50 0.00 16.99 4,870.49 222 - 0605- 419.10 -04 EXTRA AND OVERTIME 26,931.92 0.00 175.73 27,107.65 222 - 0605- 419.10 -09 PERMANENT PART TIME 13,204.11 0.00 100.66 13,304.77 222 -0605- 419.10 -13 CONTRACT ADDITIONAL PAY 15,431.34 0.00 257.51 15,688.85 222 -0605- 419.10 -14 PRODUCTION BONUS - 0.00 557.12 557.12 222 - 0605- 419.11 -01 FICA - REGULAR 101,485.61 0.00 961.09 102,446.70 222 - 0605- 419.11 -04 PERF - REGULAR 151,428.54 0.00 1,389.61 152,818.15 222 - 0605- 419.11 -07 UNEMPLOYMENT COMP 3,667.56 0.00 0.00 3,667.56 222 - 0605- 419.11 -08 GROUP INSURANCE- HEALTH 274,443.46 0.00 0.00 274,443.46 222 - 0605- 419.11 -09 GROUP INSURANCE - LIFE 3,441.00 0.00 0.00 3,441.00 222 - 0605- 419.11 -11 TOOLALLOWANCE 12,164.42 (138.66) 0.00 12,025.76 222 - 0605- 419.11 -12 AUTO ALLOWANCE 800.00 0.00 0.00 800.00 222 - 0605- 419.11 -24 CELL PHONE ALLOWANCE 1,201.00 0.00 0.00 1,201.00 222 - 0605- 419.11 -99 OTHER FRINGE BENEFITS 1,200.00 0.00 0.00 1,200.00 222 -0605- 419.21 -02 PRINT SHOP 949.23 0.00 0.00 949.23 222 - 0605- 419.21 -03 C.S.- OFFICE SUPPLIES 5,056.45 (1,531.23) 91.41 3,616.63 222 -0605- 419.21 -04 OTHER - OFFICE SUPPLIES 445.33 0.00 0.00 445.33 222 - 0605- 419.21 -05 SMALLOFFICE EQUIPMENT 499.74 0.00 0.00 499.74 222 - 0605- 419.22 -01 CENTRAL SERVICE GASOLINE 7,102.33 0.00 0.00 7,102.33 222 - 0605- 419.22 -02 COMPRESSED GAS 1,276.07 (62.72) 73.78 1,287.13 222 -0605- 419.22 -05 UNIFORMS 8,865.61 (23.42) 253.84 9,096.03 31 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 222 - 0605- 419.22 -07 LANDSCAPING MATERIAL 500.00 0.00 0.00 500.00 222 - 0605- 419.22 -12 REIMBURSED GASOLINE 425.32 (10.49) 183.44 598.27 222 - 0605- 419.22 -20 C.S.- MEDICAL/SAFETY 666.79 0.00 0.00 666.79 222 -0605- 419.22 -21 C.S.- CLEANING SUPPLIES 3,051.45 0.00 0.00 3,051.45 222 - 0605- 419.23 -01 BUILDING MATERIALS 23,887.70 (8,024.23) 0.00 15,863.47 222 - 0605- 419.23 -10 REPAIR PARTS 7,509.68 (39,610.74) 0.00 (32,101.06) 222 -0605- 419.23 -12 REIMBURSED PARTS (2,579.40) (54,024.75) 57,174.98 570.83 222 - 0605- 419.23 -20 SMALLTOOLS & EQUIPMENT 36,587.72 (1,542.32) 281.68 35,327.08 222 - 0605- 419.23 -98 INVENTORY OVER & SHORT (21,177.49) 0.00 0.00 (21,177.49) 222 - 0605- 419.23 -99 OTHER REPAIR & MAINT. SUP 18,786.51 (1,041.27) 1,202.55 18,947.79 222 -0605- 419.31 -06 OTHER PROFESSIONAL SVCS 300.00 0.00 0.00 300.00 222 -0605- 419.31 -70 ADM FEE ALLOCATION 72,291.12 0.00 0.00 72,291.12 222 - 0605- 419.31 -71 CENTRAL STORES ALLOCATION 4,320.00 0.00 0.00 4,320.00 222 - 0605- 419.32 -02 POSTAGE 845.10 (18.76) 82.35 908.69 222 - 0605- 419.32 -04 TELEPHONE & TELEGRAPH 6,250.62 (107.84) 95.32 6,238.10 222 - 0605- 419.32 -23 TRAVEL - HOTEL 510.12 0.00 0.00 510.12 222 -0605- 419.32 -24 TRAVEL- MEALS 177.31 0.00 0.00 177.31 222 - 0605- 419.32 -25 TRAVEL - OTHER 145.09 0.00 0.00 145.09 222 - 0605- 419.33 -02 PUBLICATION LEGAL NOTICE 1,898.85 0.00 311.04 2,209.89 222 - 0605- 419.34 -02 LIABILITY INSURANCE 30,552.00 0.00 0.00 30,552.00 222 - 0605- 419.35 -01 ELECTRIC 21,787.32 0.00 0.00 21,787.32 222 - 0605- 419.35 -02 NATURAL GAS 26,656.58 0.00 0.00 26,656.58 222 - 0605- 419.35 -04 WATER 5,776.23 (860.55) 860.23 5,775.91 222 - 0605- 419.36 -01 BUILDINGS 49,349.61 (389.00) 57.28 49,017.89 222 -0605- 419.36 -02 OFFICE EQUIPMENT 540.00 0.00 0.00 540.00 222 - 0605- 419.36 -03 AUTOMOTIVE EQUIPMENT 8,200.04 0.00 28,418.89 36,618.93 222 - 0605- 419.36 -03 CAPITAL ASSET ADDITIONS - 0.00 (32,262.00) (32,262.00) 222 - 0605- 419.36 -04 COMPUTER EQUIPMENT 6,984.00 0.00 (17,813.68) (10,829.68) 222 -0605- 419.36 -06 RADIO EQUIPMENT 135.90 0.00 0.04 135.94 222 - 0605- 419.36 -10 HAZARDOUS MAIL REMOVAL 7,679.17 937.96 315.06 8,932.19 222 - 0605- 419.37 -11 CAPITAL LEASE PRINCIPAL 788.31 0.00 0.00 788.31 222 - 0605- 419.37 -12 CAPITAL LEASE INTEREST 51.45 0.00 0.00 51.45 222 -0605- 419.39 -70 EDUCATION &TRAINING 6,976.66 0.00 0.00 6,976.66 222 -0605- 419.39 -89 MISC. CHARGES & SERVICES 726.20 0.00 0.00 726.20 222 - 0605- 419.43 -10 MATERIALS & EQUIPMENT 32,261.98 0.00 0.00 32,261.98 Bldg Maintenance 222 - 0606 - 419.10 -01 REGULAR 82,681.09 0.00 0.00 82,681.09 222 - 0606 - 419.10 -02 HOURLY 31,765.88 0.00 0.00 31,765.88 222 - 0606 - 419.10 -04 EXTRA AND OVERTIME 115.59 0.00 0.00 115.59 222 - 0606 - 419.11 -01 FICA - REGULAR 8,349.03 0.00 0.00 8,349.03 222 - 0606 - 419.11 -04 PERF - REGULAR 12,830.95 0.00 0.00 12,830.95 222 - 0606 - 419.11 -07 UNEMPLOYMENT COMP 299.52 0.00 0.00 299.52 222 - 0606 - 419.11 -08 GROUP INSURANCE - HEALTH 22,204.55 0.00 0.00 22,204.55 222 - 0606 - 419.11 -09 GROUP INSURANCE - LIFE 372.00 0.00 0.00 372.00 222 - 0606 - 419.11 -11 TOOLALLOWANCE 701.12 0.00 0.00 701.12 222 - 0606 - 419.22 -01 CENTRAL SERVICE GASOLINE 2,474.70 0.00 0.00 2,474.70 222 - 0606 - 419.22 -05 UNIFORMS 365.96 0.00 15.54 381.50 222 - 0606 - 419.31 -70 ADM FEE ALLOCATION 4,795.92 0.00 0.00 4,795.92 222 - 0606 - 419.34 -02 LIABILITY INSURANCE 552.00 0.00 0.00 552.00 222 - 0606 - 419.36 -03 AUTOMOTIVE EQUIPMENT 1,940.65 0.00 0.00 1,940.65 Central Stores 222 - 0612 - 419.10 -01 REGULAR 55,783.53 0.00 0.00 55,783.53 222 - 0612 - 419.11 -01 FICA - REGULAR 4,192.42 0.00 0.00 4,192.42 222 - 0612 - 419.11 -04 PERF - REGULAR 6,252.53 0.00 0.00 6,252.53 222 - 0612 - 419.11 -07 UNEMPLOYMENT COMP 143.04 0.00 0.00 143.04 222 - 0612 - 419.11 -08 GROUP INSURANCE - HEALTH 13,927.46 0.00 0.00 13,927.46 32 2,261,296.65 169,464.50 Fuel inventory adjustment Per capital asset schedules Parts and Supplies inventory adjustment City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 222 - 0612 - 419.11 -09 GROUP INSURANCE - LIFE 174.00 0.00 0.00 174.00 222 - 0612 - 419.11 -11 TOOLALLOWANCE 99.00 0.00 0.00 99.00 222 - 0612 - 419.21 -03 C.S.- OFFICE SUPPLIES 1,011.58 (1,430.47) 0.00 (418.89) 222 - 0612 - 419.21 -98 INVENTORY OVER -SHORT (159.52) 0.00 0.00 (159.52) 222 - 0612 - 419.22 -01 CENTRAL SERVICE GASOLINE 1,009.75 0.00 0.00 1,009.75 222 - 0612 - 419.23 -13 STORES OUTSIDE SUPPLIES 929.31 0.00 0.00 929.31 222 - 0612 - 419.31 -70 ADM FEE ALLOCATION 2,436.12 0.00 0.00 2,436.12 222 - 0612 - 419.31 -71 CENTRAL STORES ALLOCATION 264.00 0.00 0.00 264.00 222 - 0612 - 419.32 -02 POSTAGE 1.65 0.00 0.00 1.65 222 - 0612 - 419.34 -02 LIABILITY INSURANCE 228.00 0.00 0.00 228.00 222 - 0612 - 419.36 -03 AUTOMOTIVE EQUIPMENT 434.80 0.00 0.00 434.80 85,297.20 Print Shop 222 - 0613 - 419.10 -01 REGULAR 49,464.83 0.00 0.00 49,464.83 222 - 0613 - 419.11 -01 FICA - REGULAR 3,417.76 0.00 0.00 3,417.76 222 - 0613 - 419.11 -04 PERF - REGULAR 5,540.24 0.00 0.00 5,540.24 222 - 0613 - 419.11 -07 UNEMPLOYMENT COMP 124.56 0.00 0.00 124.56 222 - 0613 - 419.11 -08 GROUP INSURANCE- HEALTH 12,743.04 0.00 0.00 12,743.04 222- 0613 - 419.11 -09 GROUP INSURANCE - LIFE 150.00 0.00 0.00 150.00 222 - 0613 - 419.21 -03 C.S.- OFFICE SUPPLIES 18,807.98 0.00 0.00 18,807.98 222- 0613 - 419.23 -20 SMALL TOOLS & EQUIPMENT 145.00 0.00 0.00 145.00 222 - 0613 - 419.31 -70 ADM FEE ALLOCATION 3,559.80 0.00 0.00 3,559.80 222- 0613 - 419.33 -01 OUTSIDE PRINTING SERVICES 138.00 0.00 0.00 138.00 222 - 0613 - 419.34 -02 LIABILITY INSURANCE 252.00 0.00 0.00 252.00 222 - 0613 - 419.36 -02 OFFICE EQUIPMENT 13,151.47 (1,170.06) 0.00 11,981.41 222 - 0613 - 419.37 -11 CAPITAL LEASE PRINCIPAL 5,112.51 0.00 (5,112.51) 0.00 222 - 0613 - 419.37 -12 CAPITAL LEASE INTEREST 542.85 0.00 77.01 619.86 222 - 0613 - 419.39 -70 EDUCATION & TRAINING 750.00 0.00 0.00 750.00 107,694.48 Radio Shop 222 - 0614 - 419.10 -01 REGULAR 147,061.40 0.00 0.00 147,061.40 222 - 0614 - 419.10 -04 EXTRA AND OVERTIME 34.39 0.00 0.00 34.39 222 - 0614 - 419.11 -01 FICA - REGULAR 10,755.25 0.00 0.00 10,755.25 222 - 0614 - 419.11 -04 PERF - REGULAR 16,474.58 0.00 0.00 16,474.58 222 - 0614 - 419.11 -07 UNEMPLOYMENT COMP 374.04 0.00 0.00 374.04 222 - 0614 - 419.11 -08 GROUP INSURANCE - HEALTH 21,948.96 0.00 0.00 21,948.96 222 - 0614 - 419.11 -09 GROUP INSURANCE - LIFE 240.00 0.00 0.00 240.00 222 - 0614 - 419.21 -03 C.S.- OFFICE SUPPLIES 353.00 0.00 0.00 353.00 222 - 0614 - 419.22 -01 CENTRAL SERVICE GASOLINE 79.72 0.00 0.00 79.72 222 - 0614 - 419.23 -12 REIMBURSED PARTS 25,445.12 (3,725.68) 0.00 21,719.44 222 - 0614 - 419.23 -20 SMALLTOOLS & EQUIPMENT 1,999.42 (862.68) 0.00 1,136.74 222 - 0614 - 419.23 -99 OTHER REPAIR & MAINT. SUP 836.83 (12.30) 47.04 871.57 222 - 0614 - 419.31 -70 ADM FEE ALLOCATION 6,560.40 (300.00) 0.00 6,260.40 222 - 0614 - 419.31 -71 CENTRAL STORES ALLOCATION 12.00 0.00 0.00 12.00 222 - 0614 - 419.32 -22 TRAVEL - AIRFARE 748.13 0.00 0.00 748.13 222 - 0614 - 419.32 -23 TRAVEL - HOTEL 290.70 0.00 0.00 290.70 222 - 0614 - 419.32 -24 TRAVEL - MEALS 41.12 0.00 0.00 41.12 222 - 0614 - 419.32 -25 TRAVEL - OTHER 42.93 0.00 0.00 42.93 222 - 0614 - 419.34 -02 LIABILITY INSURANCE 420.00 0.00 0.00 420.00 222 - 0614 - 419.36 -03 AUTOMOTIVE EQUIPMENT 354.60 0.00 0.00 354.60 222 - 0614 - 419.36 -04 COMPUTER EQUIPMENT 1,104.00 0.00 0.00 1,104.00 222 - 0614 - 419.36 -05 OTHER EQUIPMENT 5,133.45 0.00 12,818.80 17,952.25 222 - 0614 - 419.36 -08 OUTSIDE REPAIRS - CITY 2,027.37 0.00 0.00 2,027.37 222 - 0614 - 419.39 -70 EDUCATION &TRAINING 4,268.00 0.00 0.00 4,268.00 254,570.59 Sustainability 222 - 0616 - 419.10 -01 REGULAR 110,945.71 0.00 0.00 110,945.71 222 - 0616 - 419.10 -03 SEASONAL & INTERNS 2,445.30 0.00 0.00 2,445.30 222 - 0616 - 419.10 -10 HIRING BONUS 3,000.00 0.00 0.00 3,000.00 33 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 222 - 0616 - 419.11 -01 FICA - REGULAR 8,717.03 0.00 0.00 8,717.03 222 - 0616 - 419.11 -04 PERF - REGULAR 12,292.67 0.00 0.00 12,292.67 222 - 0616 - 419.11 -07 UNEMPLOYMENT COMP 341.52 0.00 0.00 341.52 222 - 0616 - 419.11 -08 GROUP INSURANCE - HEALTH 12,775.79 0.00 0.00 12,775.79 222 - 0616 - 419.11 -09 GROUP INSURANCE- LIFE 155.00 0.52 0.00 155.52 222 - 0616 - 419.11 -24 CELL PHONE ALLOWANCE 1,155.00 0.00 0.00 1,155.00 222 - 0616 - 419.21 -02 PRINT SHOP 110.12 0.00 0.00 110.12 222 - 0616 - 419.21 -04 OTHER- OFFICE SUPPLIES 259.73 0.00 0.00 259.73 222 - 0616 - 419.31 -01 LEGAL 3,005.50 0.00 0.00 3,005.50 222 - 0616 - 419.31 -06 OTHER PROFESSIONAL SVCS 22,593.32 (1,340.00) 0.00 21,253.32 222 - 0616 - 419.31 -70 ADM FEE ALLOCATION 7,997.64 0.00 0.00 7,997.64 222 - 0616 - 419.31 -71 CENTRAL STORES ALLOCATION 12.00 0.00 0.00 12.00 222 - 0616 - 419.32 -21 TRAVEL- MILEAGE 110.88 0.00 0.00 110.88 222 - 0616 - 419.32 -22 TRAVEL - AIRFARE 536.50 0.00 0.00 536.50 222 - 0616 - 419.32 -23 TRAVEL- HOTEL 272.02 0.00 0.00 272.02 222 - 0616 - 419.32 -24 TRAVEL - MEALS 80.94 0.00 0.00 80.94 222 - 0616 - 419.32 -25 TRAVEL- OTHER 328.45 0.00 0.00 328.45 222- 0616 - 419.33 -03 PROMOTIONAL 207.68 (195.00) 0.00 12.68 222 - 0616 - 419.34 -02 LIABILITY INSURANCE 324.00 0.00 0.00 324.00 222- 0616 - 419.36 -01 BUILDINGS 5,414.00 0.00 0.00 5,414.00 222 - 0616 - 419.36 -04 COMPUTER EQUIPMENT 1,104.00 0.00 0.00 1,104.00 222- 0616 - 419.36 -05 OTHER EQUIPMENT 8,700.27 0.00 0.00 8,700.27 222 - 0616 - 419.39 -70 EDUCATION &TRAINING 1,630.00 (400.00) 25.00 1,255.00 222 - 0616 - 419.39 -89 MISC. CHARGES & SERVICES 1,346.62 0.00 (868.83) 477.79 203,083.38 ADJ TO AGREE PRINCIPAL AND INTEREST Utilities 222 - 0617 - 419.35 -01 ELECTRIC 3,343,459.07 (422,852.04) 292,836.04 3,213,443.07 222 - 0617 - 419.35 -02 NATURAL GAS 572,170.65 (91,713.36) 86,189.32 566,646.61 3,780,089.68 other 222 - 0000 - 419.45 -00 DEPRECIATION - 0.00 111,887.00 111,887.00 222- 0000 - 419.46 -00 LOSS ON DISPOSAL - 0.00 12,841.00 12,841.00 124,728.00 Per capital asset summary 222 Central Services 0.00 0.00 (0.00) 0.00 - FUND 226 LIABILITY INS. PREM. RES. - completed 3/31/15 226 - 0000 - 101.00 -00 CASH 1,315,882.89 0.00 0.00 1,315,882.89 226 - 0000 - 103.00 -00 INVESTMENTS 4,358,097.66 0.00 0.00 4,358,097.66 226 - 0000 - 113.00 -00 MACHINERY & EQUIPMENT - 54,913.48 (6,562.00) 48,351.48 PER CAPITAL ASSET SCHEDULE 226 - 0000 - 114.00 -00 ACCUMULATED DEPRECIATION - (13,927.00) (9,055.00) (22,982.00) PER CAPITAL ASSET SCHEDULE 226 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 6,093.36 0.00 254.94 6,348.30 226 - 0000 - 112.00 -00 PREPAID INSURANCE - 0.00 205,061.02 205,061.02 Prepaid insurance - Gibson - Per Prepaid Schedule 226 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (17,014.05) (17,014.05) AP 226 - 0000 - 227.10 -01 ACCRUED COMPENSATED ABSENCES - (12,007.14) (3,245.43) (15,252.57) Vacation /Comp accrual 226 - 0000 - 227.10 -00 ACCRUED PAYROLL - (5,868.70) (2,083.60) (7,952.30) 226 - 0000 - 230.00 -00 WORK COMP CLAIMS - (68,683.90) (158,986.10) (227,670.00) Per IBNR report from JWF 226 - 0000 - 230.00 -00 PROPERTY /LIABILITY CLAIMS LIABILITY - (2,722,450.00) (989,195.09) (3,711,645.09) 1,931,225.34 Per schedule provided by legal department 226 - 0000 - 243.00 -00 ENCUMBRANCES 669.00 0.00 0.00 669.00 226 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (669.00) 0.00 0.00 (669.00) 226 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (126,271.25) 0.00 0.00 (126,271.25) 226 - 0000 - 270.00 -00 CONTRIBUTED CAPITAL (2,784.00) 0.00 0.00 (2,784.00) 226 -0000- 271.00 -00 FUND BALANCE (5,056,442.12) 2,775,905.37 0.00 (2,280,536.75) (2,409,592.00) Per 12/31/13 CAFR 226 - 0000 - 340.01 -00 GENERAL FUND (1,596,756.00) 0.00 0.00 (1,596,756.00) 226 - 0000 - 340.02 -00 PARK MAINTENANCE FUND (225,696.00) 0.00 0.00 (225,696.00) 226 - 0000 - 340.03 -00 MVH FUND (165,708.00) 0.00 0.00 (165,708.00) 226 - 0000 - 340.04 -00 PARKING GARAGE FUND (7,560.00) 0.00 0.00 (7,560.00) 226 - 0000 - 340.05 -00 CENTURY CENTER FUND (37,835.04) 0.00 0.00 (37,835.04) 226 - 0000 - 340.06 -00 SOLID WASTE FUND (183,708.00) 0.00 0.00 (183,708.00) 226 - 0000 - 340.07 -00 WATER DEPT (170,652.00) 0.00 0.00 (170,652.00) 34 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance tal Notes 226 - 0000 - 340.08 -00 WASTE WATER DEPT (318,960.00) 0.00 0.00 226 - 0000 - 340.09 -00 SEWER DEPT (240.00) 0.00 0.00 226 - 0000 - 340.11 -00 ECONOMIC DEVELOPMENT (44,892.00) 0.00 0.00 226 - 0000 - 340.12 -00 BUILDING DEPARTMENT (61,824.00) 0.00 0.00 226 - 0000 - 340.13 -00 CENTRAL SERVICES (32,328.00) 0.00 0.00 226 - 0000 - 340.14 -00 HALL OF FAME (6,312.00) 0.00 0.00 226 - 0000 - 340.16 -00 COIT - STUDEBAKER MUSEUM (6,852.00) 0.00 0.00 226 - 0000 - 340.26 -00 MINOR FUNDS (396.00) 0.00 0.00 226 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (37,048.37) 0.00 0.00 226 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (14,432.92) (3,356.62) (254.94) 226 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (125,014.18) 0.00 0.00 SAFETY /RISK MANAGEMENT /ADMINISTRATIVE 226 - 0403 - 645.10 -01 REGULAR 131,414.19 0.00 5,329.03 226 - 0403 - 645.10 -04 EXTRA AND OVERTIME 485.39 0.00 0.00 226 - 0403 - 645.11 -01 FICA - REGULAR 9,733.39 0.00 0.00 226 - 0403 - 645.11 -04 PERF - REGULAR 14,772.53 0.00 0.00 226 - 0403 - 645.11 -08 GROUP INSURANCE- HEALTH 21,662.44 0.00 0.00 226 - 0403 - 645.11 -09 GROUP INSURANCE - LIFE 360.00 0.00 0.00 226 - 0403 - 645.11 -24 CELL PHONE ALLOWANCE 1,080.00 0.00 0.00 226 - 0403 - 645.21 -02 PRINT SHOP 2,833.70 0.00 0.00 226 - 0403 - 645.21 -03 C.S. - OFFICE SUPPLIES 58.56 0.00 0.00 226 - 0403 - 645.21 -04 OTHER - OFFICE SUPPLIES 1,557.94 0.00 41.31 226 - 0403 - 645.21 -05 SMALL OFFICE EQUIPMENT 1,231.81 0.00 591.62 226 - 0403 - 645.22 -01 CENTRAL SERVICE GASOLINE 743.84 0.00 0.00 226 - 0403 - 645.22 -24 OTHER OPERATING SUPPLIES 10,766.05 (362.80) 3,081.39 226 - 0403 - 645.32 -02 POSTAGE 51.33 0.00 0.00 226 - 0403 - 645.32 -04 TELEPHONE 1,289.89 (29.99) 29.99 226 - 0403 - 645.32 -21 TRAVEL- MILEAGE 134.40 0.00 0.00 226 - 0403 - 645.32 -23 TRAVEL- HOTEL 2,736.71 0.00 0.00 226 - 0403 - 645.32 -24 TRAVEL - MEALS 441.25 (39.92) 0.00 226 - 0403 - 645.32 -25 TRAVEL- OTHER 303.48 (26.59) 0.00 226 - 0403 - 645.36 -03 AUTOMOTIVE EQUIPMENT 532.66 0.00 0.00 226 - 0403 - 645.36 -04 COMPUTER EQUIPMENT 1,104.00 0.00 0.00 226 - 0403 - 645.39 -10 SUBSCRIPTIONS 20.00 0.00 0.00 226 - 0403 - 645.39 -11 DUES 405.00 0.00 0.00 226 - 0403 - 645.39 -70 EDUCATION & TRAINING 11,333.02 0.00 500.00 226 - 0403 - 645.39 -89 MISC CHARGES & SERVICES 1,202.35 (59.85) 114.40 226 - 0403 - 645.43 -02 MOTOR EQUIPMENT 3,555.00 0.00 0.00 LIABILITY COVERAGE 226 - 0412 - 645.31 -70 ADM FEE ALLOCATION 78,810.84 0.00 0.00 226 - 0412 - 672.39 -01 REFUNDS, AWARDS, IMDEMNITIES 833,521.57 0.00 991,148.61 226 - 0412 - 672.39 -11 OTHER CONTRACTUALS 5,665.78 0.00 0.00 BUSINESS INSURANCE 226 - 0417 - 672.31 -06 OTHER PROFESSIONAL SERV 82,000.00 0.00 0.00 226 - 0417 - 672.34 -02 LIABILITY 456,549.12 0.00 (205,061.02) WORKER'S COMPENSATION 226 - 0418 - 671.31 -07 WORK. CMP THIRD PTY AD FEE 50,000.00 0.00 0.00 226 - 0418 - 671.34 -01 WORKMEN'S COMP 182,523.26 0.00 1,915.54 226 - 0418 - 671.34 -02 LIABILITY 116,315.00 0.00 0.00 226 - 0418 - 671.34 -20 WORKERS COMP /POLICE FIRE 321,568.17 0.00 390.38 226 - 0418 - 671.34 -29 W.C. POLICE /FIRE TERM CLM 131,073.10 0.00 0.00 226 - 0418 - 671.39 -12 PHYSICAL EXAMINATIONS 24,090.50 (3,686.00) 2,355.00 226 - 0418 - 671.39 -80 CITY DRUG PROGRAM 39,711.70 (320.34) 6,040.90 226 - 0412 - 672.39 -01 CLAIMS ACCRUAL ADJUSTMENT - 0.00 158,986.10 OTHER 226 - 0403 - 645.43 -02 TRANSFER OF CAPITAL ASSET - 0.00 5,947.00 35 (318,960.00) (240.00) (44,892.00) (61,824.00) (32,328.00) (6,312.00) (6,852.00) (396.00) (37,048.37) (18,044.48) IR (125,014.18) (3,039,826.07) 136,743.22 Payroll and Vac /comp accrual 485.39 9,733.39 AP 14,772.53 21,662.44 AP 360.00 1,080.00 AP 2,833.70 AP 58.56 1,030,963.31 Workers' Comp IBNR Adjustment 1,599.25 AP 1,823.43 AP 743.84 13,484.64 AP 51.33 1,289.89 AP 134.40 2,736.71 401.33 276.89 532.66 1,104.00 20.00 405.00 11,833.02 AP 1,256.90 AP 3,555.00 228,977.52 78,810.84 1,824,670.18 AP ($1,953.52); Adj for Liability ($989,195.09) 5,665.78 1,909,146.80 82,000.00 251,488.10 333,488.10 Prepaid insurance per schedule; not recorded in prior years (7/1 -6/30 renewal) 50,000.00 184,438.80 AP 116,315.00 321,958.55 AP 131,073.10 22,759.50 AP 45,432.26 AP 158,986.10 1,030,963.31 Workers' Comp IBNR Adjustment 5,947.00 COST $6,562 LESS A/D $615 TRANS OUT City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 226 - 0000 - 645.45 -00 DEPRECIATION - 0.00 9,670.00 9,670.00 15,617.00 PER CAPITAL ASSET SCHEDULE 226 Liability Insurance (0.00) (0.00) 0.00 0.00 (0.00) FUND 227 LOSS RECOVERY FUND - completed 3/18/15 227 - 0000 - 101.00 -00 CASH 1,358,467.59 0.00 0.00 1,358,467.59 227 - 0000 - 103.00 -00 INVESTMENTS 4,499,134.72 0.00 0.00 4,499,134.72 227 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 6,290.55 0.00 262.08 6,552.63 IR 227 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (213,034.63) (213,034.63) AP 227 - 0000 - 202.00 -00 RETAINAGE AP - 0.00 (29,562.00) (29,562.00) 5,621,558.31 RETAINAGE AP SCHEDULE 227 - 0000 - 243.00 -00 ENCUMBRANCES 4,187,243.32 0.00 0.00 4,187,243.32 227 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (4,187,243.32) 0.00 0.00 (4,187,243.32) 227- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (1,249,034.62) 0.00 0.00 (1,249,034.62) 227 -0000- 271.00 -00 FUND BALANCE (6,686,998.05) 17,105.31 0.00 (6,669,892.74) (7,918,927.36) Per 12/31/13 CAFR 227- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (22,331.42) (5,146.94) (262.08) (27,740.44) (27,740.44) IR 227 - 0401 - 415.31 -01 LEGAL SERVICES 72,605.91 (6,804.50) 0.00 65,801.41 227- 0401 - 415.31 -06 OTHER PROFESSIONAL SVCS 30,013.94 (4,266.37) 0.00 25,747.57 227 - 0602 - 431.42 -03 STREETS AND ALLEYS 60,548.36 0.00 34,550.00 95,098.36 AP 227 - 0631 - 793.31 -06 OTHER PROFESSIONAL SERV 305,318.82 0.00 45,180.33 350,499.15 AP 227 - 0640 - 601.39 -55 RECYCLING 121,200.00 0.00 0.00 121,200.00 227 - 0640 - 601.46 -02 WELL INSTALLATION 149,420.00 0.00 0.00 149,420.00 227 - 1001 - 460.31 -06 OTHER PROF SERVICES 139,400.00 0.00 92,400.00 231,800.00 AP 227 - 1201 - 415.31 -01 LEGAL SERVICES 887.50 0.00 0.00 887.50 227 - 1201 - 415.39 -89 MISC CHARGES & SERVICES 1,215,076.70 (887.50) 70,466.30 1,284,655.50 2,325,109.49 RETAINAGE AP SCHEDULE & AP 227 Loss Recovery Fund - 0.00 - (0.00) 0.00 FUND 244 EMERGENCY TELEPHONE SYSTEM - completed 3/18/15 244 - 0000 - 101.00 -00 CASH 7,795.88 0.00 0.00 7,795.88 244- 0000 - 103.00 -00 INVESTMENTS 25,819.33 0.00 0.00 25,819.33 244 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 36.10 0.00 0.00 36.10 244- 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (13,767.93) (13,767.93) 19,883.38 Accrued Payroll 2440000- 271.00 -00 FUND BALANCE - (215,000.00) 0.00 (215,000.00) (215,000.00) Per 12/31/13 CAFR 244 - 0802 - 334.02 -01 STATE 911 SERVICE REVENUE (215,000.00) 215,000.00 0.00 0.00 244 - 0802 - 361.00 -00 INTEREST ON INVESTMENTS 19.43 0.00 0.00 19.43 19.43 244- 0802 - 423.10 -01 REGULAR 114,321.70 0.00 11,197.30 125,519.00 Accrued Payroll 244 - 0802 - 423.10 -04 EXTRA AND OVERTIME 17,701.03 0.00 390.25 18,091.28 Accrued Payroll 244- 0802 - 423.11 -01 FICA - REGULAR 9,970.32 0.00 882.58 10,852.90 Accrued Payroll 244 - 0802 - 423.11 -04 PERF - REGULAR 14,786.55 0.00 1,297.80 16,084.35 Accrued Payroll 244 - 0802 - 423.11 -08 GROUP INSURANCE - HEALTH 24,259.66 0.00 0.00 24,259.66 244 - 0802 - 423.11 -09 GROUP INSURANCE - LIFE 290.00 0.00 0.00 290.00 195,097.19 244 Emergency Phone System (0.00) - (0.00) (0.00) 0.00 FUND 249 PUBLIC SAFETY - LOIT FUND - completed 3/18/15 249 - 0000 - 101.00 -00 CASH 299,598.54 0.00 0.00 299,598.54 249 - 0000 - 103.00 -00 INVESTMENTS 992,246.14 0.00 0.00 992,246.14 249 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,387.33 0.00 59.30 1,446.63 249 - 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (284,727.86) (284,727.86) 1,008,563.45 Accrued payroll 249 - 0000 - 271.00 -00 FUND BALANCE (2,032,194.08) 236,975.78 0.00 (1,795,218.30) (1,795,218.30) Per 12/31/13 CAFR 249 - 0000 - 316.00 -00 COUNTY OPTION INC. TAX (6,380,029.20) 0.00 0.00 (6,380,029.20) 249 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (4,421.19) (1,330.34) (59.30) (5,810.83) (6,385,840.03) 249 -0805- 421.10 -01 REGULAR 2,439,806.22 (89,884.30) 109,024.15 2,458,946.07 Accrued Payroll 249 -0805- 421.10 -04 EXTRA AND OVERTIME 362,407.75 (10,694.20) 14,747.04 366,460.59 Accrued Payroll 249 - 0805- 421.10 -06 SPECIAL PAYS 141,032.93 (3,881.26) 5,090.29 142,241.96 Accrued Payroll 249 -0805- 421.10 -12 CRITICAL DUTY DAYS 16,069.50 0.00 2,092.50 18,162.00 Accrued Payroll 249 - 0805- 421.11 -03 FICA - POLICE 43,719.76 (1,510.15) 1,858.69 44,068.30 Accrued Payroll 249- 0805- 421.11 -06 PERF - POLICE 498,061.44 (19,796.48) 21,921.22 500,186.18 Accrued Payroll 36 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes §A 249 -0805- 421.11 -07 UNEMPLOYMENT COMP 249 -0805- 421.11 -08 GROUP INSURANCE - HEALTH 249 - 0805- 421.11 -09 GROUP INSURANCE - LIFE 249 -0805- 421.11 -10 CLOTHING ALLOWANCE 249 - 0905- 422.10 -01 REGULAR 249 - 0905- 422.10 -04 EXTRA AND OVERTIME 249 - 0905- 422.10 -06 SPECIAL PAYS 249 - 0905- 422.10 -07 FLSA 249 - 0905- 422.10 -11 WORKING OUT OF CLASSIFICATION 249 -0905- 422.10 -12 CRITICAL DUTY DAYS 249 - 0905- 422.10 -13 NEO -NATAL 249 -0905- 422.10 -14 FIRE PRO PAY 249 - 0905- 422.11 -02 FICA - FIRE 249 - 0905- 422.11 -05 PERF - FIRE 249 -0905- 422.11 -07 UNEMPLOYMENT COMP 249 - 0905- 422.11 -08 GROUP INSURANCE - HEALTH 249 -0905- 422.11 -09 GROUP INSURANCE - LIFE 249 - 0905- 422.11 -10 CLOTHING ALLOWANCE 249 - 0905- 422.11 -15 MEDICAL, SURGICAL, DENTAL 249 -0905- 422.11 -99 OTHER FRINGE BENEFITS 249 Public Safety LOIT Payroll FUND 251 LOCAL ROADS & STREETS - completed 3/18/15 251- 0000 - 101.00 -00 CASH 251- 0000 - 103.00 -00 INVESTMENTS 251- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 251- 0000 - 115.10 -01 INTERGOVERNMENTAL RECEIVABLE 251- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 251- 0000 - 202.00 -00 ACCOUNTS PAYABLE 251- 0000 - 243.00 -00 ENCUMBRANCES 251- 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 251- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 251 - 0000 - 271.00 -00 FUND BALANCE 251- 0000 - 335.08 -00 GASOLINE TAX -L. RDS. & ST 251- 0000 - 360.51 -00 INSURANCE REIMBURSEMENT 251- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 251- 0608 - 380.10 -99 MISC. REIMBURSEMENTS 251- 0608 - 431.23 -02 STREET MATERIAL 251- 0608 - 431.42 -67 TRAFFIC DEVICES /INSTALL. 251- 0608 - 431.42 -96 MAJOR PROJECTS 251 Local Roads & Streets (17,062.00) FUND 252 EXCESS WELFARE DISTRIBUTION - completed 3/18/15 252- 0000 - 101.00 -00 CASH 252- 0000 - 103.00 -00 INVESTMENTS 252- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 252- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 252- 0000 - 271.00 -00 FUND BALANCE 252- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 252- 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 252 Excess Welfare Distribution FUND 258 HUMAN RIGHTS FEDERAL - completed 3/18/15 258- 0000 - 101.00 -00 CASH 258- 0000 - 103.00 -00 INVESTMENTS 2,499.96 0.00 0.00 2,499.96 414,324.05 0.00 0.00 414,324.05 5,520.00 0.00 0.00 5,520.00 65,653.85 0.00 0.00 65,653.85 AR 1,773,795.00 (75,115.61) 98,774.19 1,797,453.58 Accrued Payroll 276,100.00 (8,996.61) 5,047.28 272,150.67 Accrued Payroll 9,495.00 (115.39) 163.50 9,543.11 Accrued Payroll 25,641.00 (2,146.80) 362.71 23,856.91 Accrued Payroll 8,495.00 (350.68) 509.79 8,654.11 Accrued Payroll 53,763.00 (1,390.80) 3,099.10 55,471.30 Accrued Payroll 18,995.00 (938.75) 1,128.13 19,184.38 Accrued Payroll 101,935.00 (2,474.96) 0.00 99,460.04 Accrued Payroll 32,885.00 (1,287.45) 1,544.12 33,141.67 Accrued Payroll 409,479.00 (17,062.00) 19,365.15 411,782.15 Accrued Payroll 3,745.00 0.00 0.00 3,745.00 343,819.00 0.00 0.00 343,819.00 4,555.00 0.00 0.00 4,555.00 534,960.73 35,145.00 0.00 0.00 35,145.00 0.00 23,175.00 0.00 0.00 23,175.00 13,295.00 0.00 0.00 13,295.00 7,172,494.88 (0.00) 0.00 0.00 (0.00) 0.00 IR 566,296.59 0.00 0.00 566,296.59 1,875,528.49 0.00 0.00 1,875,528.49 - 0.00 0.00 0.00 - 0.00 85,627.65 85,627.65 AR 2,622.31 0.00 106.97 2,729.28 IR - 0.00 (9,007.44) (9,007.44) 2,521,174.57 AP 333,720.52 0.00 0.00 333,720.52 (333,720.52) 0.00 0.00 (333,720.52) (11,532,020.87) 0.00 0.00 (11,532,020.87) 9,590,646.16 (54,118.44) 0.00 9,536,527.72 (1,995,493.15) Per 12/31/13 CAFR (1,017,383.14) 86,899.91 (85,627.65) (1,016,110.88) AR (3,189.98) (1,259.55) 0.00 (4,449.53) (6,173.70) 0.00 (106.97) (6,280.67) IR (33,801.07) 0.00 0.00 (33,801.07) (1,060,642.15) 471,771.48 0.00 0.00 471,771.48 16,821.25 0.00 0.00 16,821.25 68,882.48 (31,521.92) 9,007.44 46,368.00 534,960.73 0.00 - - 0.00 0.00 1.78 0.00 0.00 1.78 5.93 0.00 0.00 5.93 0.01 0.00 0.05 0.06 7.77 IR (1,613,635.94) 0.00 0.00 (1,613,635.94) 1,612,486.13 0.75 0.00 1,612,486.88 (1,149.06) Per 12/31/13 CAFR (3.91) (0.75) (0.05) (4.71) (4.71) IR 1,146.00 0.00 0.00 1,146.00 1,146.00 (0.00) - - (0.00) (0.00) 105,755.81 0.00 0.00 105,755.81 404,032.64 0.00 0.00 404,032.64 37 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 258- 0000 - 111.00 -00 CASH WITH FISCAL AGENT 19,974.07 0.00 0.00 19,974.07 258- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 1,667.00 1,667.00 258- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 489.72 0.00 19.32 509.04 258- 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (11,769.25) (11,769.25) 258- 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (4,375.72) (4,375.72) 258- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (33,565.05) 0.00 0.00 (33,565.05) 258- 0000 - 271.00 -00 FUND BALANCE (433,209.92) 10,278.30 0.00 (422,931.62) 258- 0000 - 380.10 -99 MISC. REIMBURSEMENTS (365.68) 0.00 0.00 (365.68) 258- 1008 - 331.01 -01 EEOC GRANT (52,050.00) 0.00 0.00 (52,050.00) 258- 1008 - 361.00 -00 INTEREST ON INVESTMENTS (587.70) (313.11) (9.66) (910.47) 258- 1008 - 380.10 -16 TRAVEL REIMBURSEMENTS (1,600.00) 0.00 0.00 (1,600.00) 258- 1008 - 380.10 -99 MISC. REIMBURSEMENTS (156.73) 0.00 0.00 (156.73) 258- 1009 - 331.01 -02 FHAP CONTRACT (70,400.00) 0.00 0.00 (70,400.00) 258- 1009 - 331.01 -03 CDBG (13,333.00) 0.00 (1,667.00) (15,000.00) 258- 1009 - 361.00 -00 INTEREST ON INVESTMENTS (891.88) 10.86 (9.66) (890.68) 258- 1009 - 380.10 -99 MISC. REIMBURSEMENTS (83,311.82) 0.00 0.00 (83,311.82) 258- 1040 - 331.01 -00 GENERAL GOVERNMENT (50,000.00) 0.00 0.00 (50,000.00) 258- 1008 - 415.10 -01 REGULAR SALARIES 37,646.34 (1,377.42) 1,451.35 37,720.27 258- 1008 - 415.11 -01 FICA - REGULAR 2,771.49 (100.86) 105.88 2,776.51 258- 1008 - 415.11 -04 PERF - REGULAR 4,216.36 (154.27) 162.55 4,224.64 258- 1008 - 415.11 -07 UNEMPLOYMENT COMP 94.56 0.00 0.00 94.56 258- 1008 - 415.11 -08 GROUP INSURANCE- HEALTH 10,194.48 0.00 0.00 10,194.48 258- 1008 - 415.11 -09 GROUP INSURANCE - LIFE 120.00 0.00 0.00 120.00 258- 1008 - 415.21 -04 OTHER - OFFICE SUPPLIES 1,887.53 0.00 0.00 1,887.53 258- 1008 - 415.31 -06 OTHER PROFESSIONAL SVCS 20,000.50 (769.25) 769.25 20,000.50 258- 1008 - 415.32 -21 TRAVEL- MILEAGE 293.40 0.00 0.00 293.40 258- 1008 - 415.32 -22 TRAVEL - AIRFARE 1,486.00 0.00 0.00 1,486.00 258- 1008 - 415.32 -23 TRAVEL- HOTEL 3,979.92 (222.30) 0.00 3,757.62 258- 1008 - 415.32 -24 TRAVEL- MEALS 636.77 0.00 0.00 636.77 258- 1008 - 415.32 -25 TRAVEL- OTHER 353.00 0.00 0.00 353.00 258- 1008 - 415.39 -10 SUBSCRIPTIONS 3,014.00 0.00 0.00 3,014.00 258- 1008 - 415.39 -70 EDUCATION &TRAINING 956.00 0.00 0.00 956.00 258- 1008 - 415.39 -89 MISC CHARGES & SERVICES 289.88 (135.23) 0.00 154.65 258- 1009 - 415.10 -01 REGULAR SALARIES 44,402.85 (1,675.85) 2,229.26 44,956.26 258- 1009 - 415.11 -01 FICA - REGULAR 3,516.21 (133.17) 177.01 3,560.05 258- 1009 - 415.11 -04 PERF - REGULAR 4,973.19 (187.70) 249.67 5,035.16 258- 1009 - 415.11 -07 UNEMPLOYMENT COMP 111.48 0.00 0.00 111.48 258- 1009 - 415.11 -08 GROUP INSURANCE- HEALTH 1,650.48 0.00 0.00 1,650.48 258- 1009 - 415.11 -09 GROUP INSURANCE - LIFE 120.00 0.00 0.00 120.00 258- 1009 - 415.21 -04 OTHER - OFFICE SUPPLIES 13.90 0.00 0.00 13.90 258- 1009 - 415.32 -21 TRAVEL- MILEAGE 252.60 0.00 0.00 252.60 258- 1009 - 415.32 -22 TRAVEL - AIRFARE 552.00 0.00 0.00 552.00 258- 1009 - 415.32 -23 TRAVEL - HOTEL 769.44 0.00 0.00 769.44 258- 1009 - 415.32 -24 TRAVEL - MEALS 161.22 0.00 0.00 161.22 258- 1009 - 415.32 -25 TRAVEL- OTHER 34.68 0.00 0.00 34.68 258- 1009 - 415.33 -03 PROMOTIONAL 7,157.00 0.00 0.00 7,157.00 258- 1009 - 415.39 -10 SUBSCRIPTIONS 400.00 0.00 0.00 400.00 258- 1009 - 415.39 -63 SCHOLARSHIPS PAID 2,000.00 0.00 0.00 2,000.00 258- 1009 - 415.39 -70 EDUCATION & TRAINING 425.00 0.00 0.00 425.00 258- 1009 - 415.39 -89 MISC CHARGES & SERVICES 1,406.98 0.00 0.00 1,406.98 258- 1040 - 415.31 -06 OTHER PROFESSIONAL SVCS 25,000.00 0.00 10,000.00 35,000.00 258- 1040 - 415.33 -01 OUTSIDE PRINTING SERVICES 2,237.26 0.00 0.00 2,237.26 258- 1040 - 415.39 -70 EDUCATION &TRAINING 541.84 0.00 0.00 541.84 258- 1090 - 415.31 -06 OTHER PROFESSIONAL SVCS 6,455.00 (1,020.00) 0.00 5,435.00 258- 1090 - 415.33 -01 OUTSIDE PRINTING SERVICES 8,596.30 0.00 1,000.00 9,596.30 38 HUMAN RIGHTS SCHOLARSHIP ACCOUNT AR IR AP 515,793.59 (456,496.67) Per 12 /31/13 CAFR IR AR IR (274,685.38) AP AP AP City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 258- 1090 - 415.33 -03 PROMOTIONAL 6,200.00 (4,200.00) 0.00 2,000.00 258- 1090 - 415.39 -70 EDUCATION &TRAINING 1,213.08 0.00 0.00 1,213.08 258- 1090 - 415.39 -89 MISC CHARGES & SERVICES 3,088.80 0.00 0.00 3,088.80 215,388.46 258 Human Rights- Federal 0.00 0.00 (0.00) 0.00 0.00 FUND 271 EAST RACE WATERWAY - completed 3/18/15 271 - 0000 - 101.00 -00 CASH 1,230.68 0.00 0.00 1,230.68 271 - 0000 - 103.00 -00 INVESTMENTS 4,075.91 0.00 0.00 4,075.91 271 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 5.70 0.00 0.23 5.93 5,312.52 IR 271 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (11,490.43) 0.00 0.00 (11,490.43) 271 - 0000 - 271.00 -00 FUND BALANCE (2,881.84) 9.33 0.00 (2,872.51) (14,362.94) Per 12/31/13 CAFR 271 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (31.62) (9.33) (0.23) (41.18) (41.18) IR 271 - 1101 - 452.22 -24 OPERATION /MAINT. SUPPLIES 9,091.60 0.00 0.00 9,091.60 9,091.60 271 East Race Waterway - - - - 0.00 FUND 273 MORRIS & PALAIS MARKETING - completed 3/18/15 273 - 0000 - 101.00 -00 CASH 6,188.63 0.00 0.00 6,188.63 273 - 0000 - 103.00 -00 INVESTMENTS 20,496.26 0.00 0.00 20,496.26 273 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 28.66 0.00 1.19 29.85 26,714.74 IR 273 - 0000 - 243.00 -00 ENCUMBRANCES 973.50 0.00 0.00 973.50 273 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (973.50) 0.00 0.00 (973.50) 273 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (3,969.60) 0.00 0.00 (3,969.60) 273 - 0000 - 271.00 -00 FUND BALANCE (24,015.68) 18.16 0.00 (23,997.52) (27,967.12) Per 12/31/13 CAFR 273 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (75.02) (18.16) (1.19) (94.37) IR 273 - 0404 - 360.24 -00 MARQUEE SALES (10,610.00) 0.00 0.00 (10,610.00) (10,704.37) 273 - 0404 - 415.33 -01 OUTSIDE PRINTING SERVICES 11,956.75 0.00 0.00 11,956.75 11,956.75 273 Morris /Palais Marketing - - - - - FUND 278 TAKE HOME VEHICLE POLICE - completed 3/18/15 278 - 0000 - 101.00 -00 CASH 119,542.75 0.00 0.00 119,542.75 278 - 0000 - 103.00 -00 INVESTMENTS 395,915.91 0.00 0.00 395,915.91 278 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 553.56 0.00 22.56 576.12 516,034.78 IR 278 - 0000 - 271.00 -00 FUND BALANCE (452,952.81) 293.94 0.00 (452,658.87) (452,658.87) Per 12 /31/13 CAFR 278 - 0000 - 340.30 -00 POLICE LIABILITY (61,170.00) 0.00 0.00 (61,170.00) 278 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,406.68) (293.94) (22.56) (1,723.18) IR 278 - 0000 - 380.10 -94 SWORN POLICE GAS (61,062.75) 0.00 0.00 (61,062.75) (123,955.93) 278 - 0801 - 421.22 -01 CENTRAL SERVICE GASOLINE 60,580.02 0.00 0.00 60,580.02 60,580.02 278 Take Home Vehicle - Police - - - - 0.00 FUND 280 POLICE BLOCK GRANTS - completed 3/18/15 280 - 0000 - 101.00 -00 CASH 886.83 0.00 0.00 886.83 280 - 0000 - 103.00 -00 INVESTMENTS 2,937.11 0.00 0.00 2,937.11 280 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 4.11 0.00 0.17 4.28 3,828.22 IR 280 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (20,818.40) 0.00 0.00 (20,818.40) 280 -0000- 271.00 -00 FUND BALANCE 17,001.20 2.48 0.00 17,003.68 (3,814.72) Per 12 /31/13 CAFR 280 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (10.85) (2.48) (0.17) (13.50) (13.50) IR 280 Police Block Grants (0.00) - - - (0.00) FUND 281 ECONOMIC REVENUE BOND- completed 3/18/15 281- 0000 - 101.00 -00 CASH 6,302.44 0.00 0.00 6,302.44 281 - 0000 - 103.00 -00 INVESTMENTS 20,873.16 0.00 0.00 20,873.16 281 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 29.18 0.00 1.20 30.38 27,205.98 IR 281 -0000- 271.00 -00 FUND BALANCE (27,127.72) 17.59 0.00 (27,110.13) (27,110.13) Per 12/31/13 CAFR 281 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (77.06) (17.59) (1.20) (95.85) (95.85) IR 281 Economic Revenue Bond (0.00) - - (0.00) (0.00) 39 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes FUND 288 EMS CAPITAL FUND - completed 3/18/15 OTHER OPERATING SUPPLIES 86,385.26 0.00 15,499.99 288 - 0000 - 101.00 -00 CASH 673,995.93 0.00 0.00 673,995.93 288 - 0000 - 103.00 -00 INVESTMENTS 2,232,219.97 0.00 0.00 2,232,219.97 288 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 351,126.84 351,126.84 288 - 0000 - 115.10 -01 INTERGOVERNMENTAL RECEIVABLE - 0.00 396,727.00 396,727.00 288 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 3,121.02 0.00 127.37 3,248.39 288 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (19,767.10) (19,767.10) 288 - 0000 - 204.00 -00 DUE TO OTHER FUNDS - 0.00 (621.68)- 288- 0000 - 204.10 -00 DUE TO COUNTY (186,175.85) 0.00 0.00 (186,175.85) 288 - 0000 - 243.00 -00 ENCUMBRANCES 198,332.56 0.00 0.00 198,332.56 288 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (198,332.56) 0.00 0.00 (198,332.56) 288 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (5,965,775.46) 0.00 0.00 (5,965,775.46) 288 - 0000 - 271.00 -00 FUND BALANCE 547,707.59 187,451.40 0.00 735,158.99 288 - 0000 - 322.01 -01 PLAN REVIEW -SPRINKLED (3,996.00) 0.00 0.00 (3,996.00) 288 - 0000 - 322.01 -02 PLAN REVIEW - NONSPRINKLE (760.00) 0.00 0.00 (760.00) 288 - 0000 - 322.01 -03 PLAN REVIEW - ADDITION (18,961.00) 0.00 0.00 (18,961.00) 288 - 0000 - 341.03 -00 COPIES OF PUBLIC RECORDS (3,566.10) 0.00 (206.00) (3,772.10) 288 - 0000 - 342.09 -00 EMERGENCY MEDICAL SERVICE (2,698,928.01) 242,405.69 (350,120.84) (2,806,643.16) 288 - 0000 - 342.15 -00 FIRE GRANTS (300.21) 0.00 (396,727.00) (397,027.21) 288 - 0000 - 354.00 -00 ORDINANCE VIOLATION (2,300.00) 500.00 (800.00) (2,600.00) 288 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (2,508.75) 59.00 0.00 (2,449.75) 288 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (13,284.14) (3,640.90) (127.37) (17,052.41) 288 - 0000 - 367.00 -00 DONATION PRIVATE SOURCES (1,000.00) 0.00 0.00 (1,000.00) 288 - 0000 - 380.10 -86 ENERGY REBATES (1,746.66) 0.00 0.00 (1,746.66) 288 - 0000 - 391.01 -00 SALE OF FIXED ASSETS (4,374.60) 0.00 0.00 (4,374.60) 288 - 0902 - 422.22 -24 OTHER OPERATING SUPPLIES 86,385.26 0.00 15,499.99 101,885.25 288 - 0902 - 422.23 -20 SMALLTOOLS & EQUIPMENT 110,995.51 (1,138.93) 0.00 109,856.58 288 - 0902 - 422.31 -04 ACCOUNTING 13,151.48 (1,609.77) 1,443.79 12,985.50 288 - 0902 - 422.31 -06 OTHER PROFESSIONAL SVCS 129,920.85 574.10 0.00 130,494.95 288 - 0902 - 422 -32 -04 TELEPHONE - 0.00 1,295.55 1,295.55 288 - 0902 - 422.36 -01 BUILDINGS 89,749.37 0.00 385.00 90,134.37 288 - 0902 - 422.36 -04 COMPUTER EQUIPMENT 104,703.55 (15,864.60) 0.00 88,838.95 288 - 0902 - 422.37 -11 CAPITAL LEASE PRINCIPAL 148,321.17 0.00 (108,797.50) 39,523.67 288 - 0902 - 422.37 -12 CAPITAL LEASE INTEREST 99,175.45 0.00 (96,952.50) 2,222.95 288 - 0902 - 422.50 -02 TRANSFER OUT - 0.00 205,750.00 205,750.00 288 - 0902 - 422.39 -01 REFUNDS, AWARDS, IMDEMNITIES 17,099.60 (83.14) 784.62 17,801.08 288 - 0902 - 422.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 15.00 0.00 0.00 15.00 288 - 0902 - 422.42 -02 BUILDINGS 1,953,197.80 (408,652.85) 0.00 1,544,544.95 288 - 0902 - 422.43 -02 MOTOR EQUIPMENT 1,679,826.28 0.00 0.00 1,679,826.28 288 - 0902 - 422.43 -09 MATERIALS &EQUIPMENT 14,090.95 0.00 0.00 14,090.95 288 - 0902 - 422.50 -02 INTER -FUND OPER. TRANSFERS 1,000,000.00 0.00 0.00 ■ 1,000,000.00 288 - 0909 - 422 -22 -24 OTHER OPERATING SUPPLIES - 0.00 168.16 168.16 288 - 0909 - 422 -35 -04 WATER - 0.00 621.68 621.68 288 - 0909 - 422 -36 -01 BUILDINGS - 0.00 189.99 189.99 288 EMS Capital (0.00) (0.00) (0.00) 0.00 AR AR IR AP Interfund AP per schedule 3,450,753.50 AP (5,230,616.47) Per 12/31/13 CAFR (3,260,382.89) AR AR AR AR AP AP AP AP Transfer out to Building Corp for 2013 Rev Bond payment Transfer out to Building Corp for 2013 Rev Bond payment Transfer out to Building Corp for 2013 Rev Bond payment AP AP AP 5,040,245.86 AP 0.00 FUND 289 HAZMAT - completed 3/20/15 289 - 0000 - 101.00 -00 CASH 9,180.61 0.00 0.00 9,180.61 289 - 0000 - 103.00 -00 INVESTMENTS 30,405.41 0.00 0.00 30,405.41 289 - 0000 - 115.00.00 ACCOUNTS RECEIVABLE - 0.00 13,786.56 13,786.56 AR 289 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 42.51 0.00 1.74 44.25 IR 289 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (20,939.15) (20,939.15) 32,477.68 AP 289 - 0000 - 243.00 -00 ENCUMBRANCES 21,529.55 0.00 0.00 21,529.55 289 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (21,529.55) 0.00 0.00 (21,529.55) 289 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (145,099.09) 0.00 0.00 (145,099.09) 40 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance AL Total Notes 289 - 0000 - 271.00 -00 FUND BALANCE 128,891.70 10.57 0.00 128,902.27 (16,196.82) Per 12/31/13 CAFR 289 - 0000 - 340.23 -21 INSURANCE REIMBURSEMENT (24,054.54) 0.00 0.00 (24,054.54) 289 - 0000 - 342 -12 -00 HAZMAT CHARGES - 0.00 (13,786.56) (13,786.56) AR 289 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (63.40) (10.57) (1.74) (75.71) (37,916.81) IR 289 - 0901 - 422.22 -24 OTHER OPERATING SUPPLIES 696.80 0.00 20,939.15 21,635.95 21,635.95 AP 289 HazMat (0.00) - - - 0.00 FUND 291 INDIANA RIVER RESCUE - completed 3/18/15 291 - 0000 - 101.00 -00 CASH 24,417.54 0.00 0.00 24,417.54 291 - 0000 - 103.00 -00 INVESTMENTS 80,868.90 0.00 0.00 80,868.90 291 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 113.07 0.00 4.63 117.70 IR 291- 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (1,652.20) (1,652.20) 103,751.94 ACCRUED PAYROLL 291 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (47,835.99) 0.00 0.00 (47,835.99) 291 - 0000 - 271.00 -00 FUND BALANCE (47,882.36) 1,320.52 0.00 (46,561.84) (94,397.83) Per 12/31/13 CAFR 291 - 0000 - 337.02 -00 CVB TOURISM GRANT (975.00) 0.00 0.00 (975.00) 291 - 0000 - 351.10 -00 SCHOOL REGISTRATION (40,000.00) 0.00 0.00 (40,000.00) 291 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (299.82) (62.04) (4.63) (366.49) (41,341.49) IR 291 - 0904 - 422.10 -06 SPECIAL PAYS 1,846.24 0.00 1,650.08 3,496.32 ACCRUED PAYROLL 291 - 0904 - 422.11 -02 FICA - 0.00 2.12 2.12 ACCRUED PAYROLL 291 - 0904 - 422.11 -10 CLOTHING ALLOWANCE 628.20 0.00 0.00 628.20 291- 0904 - 422.21 -04 OTHER - OFFICE SUPPLIES 12.78 0.00 0.00 12.78 291 - 0904 - 422.22 -01 CENTRAL SERVICE GASOLINE 372.86 0.00 0.00 372.86 291- 0904 - 422.23 -10 REPAIR PARTS 1,587.27 0.00 0.00 1,587.27 291 - 0904 - 422.32 -03 TRAVEL 3,852.98 (1,258.48) 0.00 2,594.50 291 - 0904 - 422.33 -03 PROMOTIONAL 975.00 0.00 0.00 975.00 291 - 0904 - 422.36 -05 OTHER EQUIPMENT 14,050.06 0.00 0.00 14,050.06 291- 0904- 422.39 -70 EDUCATION & TRAINING 8,268.27 0.00 0.00 8,268.27 31,987.38 291 IN River Rescue - - 0.00 - 0.00 FUND 292 POLICE GRANTS - completed 3/18/15 292 - 0000 - 101.00 -00 CASH 22,103.01 0.00 0.00 22,103.01 292 - 0000 - 103.00 -00 INVESTMENTS 73,203.39 0.00 0.00 73,203.39 292 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 102.35 0.00 0.00 102.35 292 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (15,296.95) (15,296.95) 80,111.80 AP 292 - 0000 - 243.00 -00 ENCUMBRANCES 15,144.28 0.00 0.00 15,144.28 292 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (15,144.28) 0.00 0.00 (15,144.28) 292 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (225,761.06) 0.00 0.00 (225,761.06) 292 -0000- 271.00 -00 FUND BALANCE 21,252.19 141.96 0.00 21,394.15 (204,366.91) Per 12/31/13 CAFR 292 - 0000 - 331.02 -00 PUBLIC SAFETY (23,956.68) 0.00 0.00 (23,956.68) 292 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 55.09 (141.96) 0.00 (86.87) 292 - 8830 - 331.02 -00 PUBLIC SAFETY (52,963.63) 0.00 0.00 (52,963.63) (77,007.18) 292 - 8830 - 421.22 -24 OTHER OPERATING SUPPLIES 957.51 0.00 14,789.84 15,747.35 AP 292 - 8830 - 421.39 -89 MISC CHARGES & SERVICES 147,305.42 0.00 507.11 147,812.53 AP 292 - 8830 - 421.43 -06 POLICE EQUIPMENT 37,702.41 0.00 0.00 37,702.41 201,262.29 292 Police Grants - - (0.00) - - FUND 294 POLICE ACADEMY - completed 3/18/15 294 - 0000 - 101.00 -00 CASH 15,718.85 0.00 0.00 15,718.85 294- 0000 - 101.01 -00 PETTY CASH 100.00 0.00 0.00 100.00 Agrees to Petty Cash Schedule at 12/31/14 294 - 0000 - 103.00 -00 INVESTMENTS 52,390.74 0.00 0.00 52,390.74 294 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 73.25 0.00 3.01 76.26 IR 294 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (2,724.57) (2,724.57) 65,561.28 AP 294- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (6,677.29) 0.00 0.00 (6,677.29) 294 -0000- 271.00 -00 FUND BALANCE (61,407.46) (2,069.57) 0.00 (63,477.03) (70,154.32) Per 12/31/13 CAFR 294 - 0000 - 342.19 -00 REGIONAL ACADEMY TUITION (18,275.00) 2,250.00 0.00 (16,025.00) 41 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance jo Total Notes 294 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 294 - 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 294 - 0801 - 421 -32 -22 AIRFARE 294 - 0801 - 421 -32 -23 HOTEL 294 - 0801 - 421 -32 -24 MEALS 294 - 0801 - 421 -32 -25 OTHER 294 - 0801 - 421.39 -70 EDUCATION &TRAINING 294 - 0801 - 421.39 -89 MISC CHARGES & SERVICES 294 - 8101 - 421.39 -89 MISC CHARGES & SERVICES 294 Police Academy 0.00 FUND 295 C.O.P.S. MORE GRANT - completed 3/18/15 295- 0000 - 101.00 -00 CASH 295- 0000 - 101.01 -00 PETTY CASH 295- 0000 - 103.00 -00 INVESTMENTS 295- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 295- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 295- 0000 - 202.00 -00 ACCOUNTS PAYABLE 295- 0000 - 243.00 -00 ENCUMBRANCES 295- 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 295- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 295.0000. 271.00.00 FUND BALANCE 295- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 295- 0000 - 380.10 -99 MISC. REIMBURSEMENTS 295 -8125- 360.00 -00 MISCELLANEOUS REVENUE 295- 8192 - 360.00 -00 MISCELLANEOUS REVENUE 295- 0801 - 421.21 -04 MISC- OFFICE 295- 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 295- 0801 - 421.39 -89 MISC CHARGES & SERVICES 295 COPS MORE Grant (0.00) FUND 299 FEDERAL DRUG ENFORCEMENT - completed 3/18/15 299 - 0000 - 101.00 -00 CASH 299 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 299 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 299 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 299 - 0000 - 243.00 -00 ENCUMBRANCES 299 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 299 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 299 -0000- 271.00 -00 FUND BALANCE 299- 0000 - 336.10 -00 DRUGS & NARCOTICS 299 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 299 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS 299 - 0801 - 421 -21 -05 SMALL OFFICE EQUIPMENT 299 - 0801 - 421.22 -24 OTHER OPERATING SUPPLIES 299 - 0801 - 421.32 -03 TRAVEL 299 - 0801 - 421.39 -70 EDUCATION &TRAINING 299 - 0801 - 421.39 -89 MISC CHARGES & SERVICES 299 - 0801 - 421.43 -02 MOTOR EQUIPMENT 299 Federal Drug Enforcement FUND 313 HALL OF FAME DEBT SERVICE - completed 3/18/15 313 - 0000 - 101.00 -00 CASH 313 - 0000 - 103.00 -00 INVESTMENTS (222.59) (44.15) (3.01) (269.75) (16,294.75) IR 1,304.87 0.00 0.00 1,304.87 AR - 0.00 330.20 330.20 AP - 0.00 1,096.90 1,096.90 328,973.88 AP - 0.00 128.25 128.25 AP - 0.00 130.66 130.66 AP 5,695.00 0.00 645.00 6,340.00 AP 5,307.76 (24.30) 192.25 5,475.71 (383,207.12) AP 5,991.87 (111.98) 201.31 6,081.20 20,887.79 AP - (0.00) - (0.00) . IR 24,510.80 0.00 0.00 24,510.80 (69,449.81) 100.00 0.00 0.00 100.00 Agrees to Petty Cash Schedule at 12/31/14 81,508.97 0.00 0.00 81,508.97 - 0.00 90.00 90.00 AR 113.96 0.00 4.66 118.62 IR - 0.00 (20,550.00) (20,550.00) 85,778.39 AP 30,735.00 0.00 0.00 30,735.00 123,683.05 (30,735.00) 0.00 0.00 (30,735.00) 0.00 (624,105.08) 0.00 0.00 (624,105.08) 510,762.48 43.88 0.00 510,806.36 (113,298.72) Per 12 /31/13 CAFR (318.48) (73.88) (4.66) (397.02) IR (2,300.00) 0.00 0.00 (2,300.00) (656.46) 30.00 0.00 (626.46) (9,140.00) 0.00 (90.00) (9,230.00) (12,553.48) AR 212.59 0.00 0.00 212.59 8,335.59 0.00 20,490.00 28,825.59 10,975.63 0.00 60.00 11,035.63 40,073.81 - 0.00 - 0.00 0.00 345,542.57 0.00 0.00 345,542.57 - 0.00 1,728.85 1,728.85 AR - 0.00 87.78 87.78 IR - 0.00 (18,385.32) (18,385.32) 328,973.88 23,960.12 0.00 0.00 23,960.12 (23,960.12) 0.00 0.00 (23,960.12) (253,577.63) 0.00 0.00 (253,577.63) (131,582.38) 1,952.89 0.00 (129,629.49) (383,207.12) Per 12/31/13 CAFR (59,109.97) 0.00 (1,728.85) (60,838.82) AR (978.32) 91.11 (87.78) (974.99) IR (7,636.00) 0.00 0.00 (7,636.00) (69,449.81) - 0.00 9,758.88 9,758.88 AP 38,767.42 (2,044.00) 0.00 36,723.42 5,271.98 0.00 0.00 5,271.98 990.00 0.00 0.00 990.00 21,133.08 0.00 8,626.44 29,759.52 AP 41,179.25 0.00 0.00 41,179.25 123,683.05 - - 0.00 - 0.00 16,492.09 0.00 0.00 16,492.09 54,620.45 0.00 0.00 54,620.45 42 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 313 - 0000 - 111.00 -00 CASH WITH FISCAL AGENT 313 - 0000 - 115.10 -00 PROPERTY TAX RECEIVABLE 313 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 313 - 0000 - 271.00 -00 FUND BALANCE 313 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 313 - 0000 - 312.02 -00 AUTO EXCISE 313 - 0000 - 312.03 -00 COMMERCIAL VEHICLE TAX 313 - 0000 - 338.00 -00 PILOT TRANSFERS IN 313 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 313 - 0401 - 472.38 -01 PRINCIPAL 313 - 0401 - 472.38 -02 INTEREST 313 - 0401 - 472.38 -03 PAYING AGENT FEES 313 Hall of Fame Debt Service 6,348.57 FUND 315 AIRPORT 2003 DEBT RES. - completed 3/18/15 315- 0000 - 101.00 -00 CASH 315- 0000 - 103.00 -00 INVESTMENTS 315- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 315- 0000 - 271.00 -00 FUND BALANCE 315- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 315- 1002 - 460.50 -02 INTER -FUND OPER. TRANSFER 315 Airport 2003 Debt Reserve FUND 317 COVELESKI BOND DS RESERVE - completed 3/18/15 317 - 0000 - 101.00 -00 CASH 317 - 0000 - 103.00 -00 INVESTMENTS 317 - 0000 - 116.00 -00 INTEREST REC - INVESTMENTS 317 -0000- 271.00 -DO FUND BALANCE 317 - 1001 - 361.00 -00 INTEREST ON INVESTMENTS 317 Coveleski Bond Debt Svc Reserve FUND 324 AIRPORT TIF REVENUE - completed 3/18/15 324 - 0000 - 101.00 -00 CASH 324 - 0000 - 103.00 -00 INVESTMENTS 324 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 324 - 0000 - 115.10 -00 PROPERTY TAX RECEIVABLE 324 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 324 - 0000 - 130.00 -00 DUE FROM OTHER FUNDS 324 - 0000 - 130.30 -00 RESERVE FOR UNCOLLECTIBLE 324 - 0000 - 130.40 -00 EQUIPMENT LOANS 324 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 324 - 0000 - 202.65 -00 PNC PCARD PAYABLE 324 - 0000 - 203.00 -00 PERFORMANCE BONDS PAYABLE 324 - 0000 - 202.00 -00 RETAINAGE PAYABLE 324 - 0000 - 204.00 -00 DUE TO OTHER FUNDS 324 - 0000 - 243.00 -00 ENCUMBRANCES 324 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 324 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 324.0000. 271.00.00 FUND BALANCE 324 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 324 - 0000 - 352.10 -00 BOND FORFEITURES 324 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE 324 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 324 - 0000 - 362.00 -00 RENTAL OF PROPERTY 324 - 0000 - 391.05 -00 PROPERTY SALES 2,933.69 0.00 8,197.78 11,131.47 Trustee Cash - 0.00 480.03 480.03 AR - agrees to prop tax AR schedule 76.37 0.00 0.00 76.37 82,800.41 (716,335.66) (6,162.12) 0.00 (722,497.78) (722,497.78) Per 12/31/13 CAFR (497,767.83) 6,348.57 (480.03) (491,899.29) AR (35,030.09) 0.00 0.00 (35,030.09) (10,653.00) 0.00 0.00 (10,653.00) (85,677.12) 0.00 0.00 (85,677.12) 41.10 (481.45) (17.78) (458.13) (623,717.63) Adjustment for cash with fiscal agent 1,130,000.00 0.00 0.00 1,130,000.00 Per trustee statement 140,500.00 295.00 (8,180.00) 132,615.00 Adjustment per Trustee statement 800.00 0.00 0.00 800.00 1,263,415.00 - (0.00) (0.00) - 0.00 240,540.39 0.00 0.00 240,540.39 796,650.28 0.00 0.00 796,650.28 1,113.85 0.00 45.66 1,159.51 1,038,350.18 IR (1,038,904.00) 807.07 0.00 (1,038,096.93) (1,038,096.93) Per 12/31/13 CAFR (2,948.76) (673.81) (45.66) (3,668.23) (3,668.23) IR 3,548.24 (133.26) 0.00 3,414.98 kh, 3,414.98 Trans out to Airport TIF 0.00 - - - 0.00 116,969.07 0.00 0.00 116,969.07 387,392.09 0.00 0.00 387,392.09 541.64 0.00 22.20 563.84 504,925.00 IR (503,472.41) 326.54 0.00 (503,145.87) (503,145.87) Per 12 /31/13 CAFR (1,430.39) (326.54) (22.20) (1,779.13) (1,779.13) IR 0.00 - - 0.00 0.00 7,272,683.79 0.00 0.00 7,272,683.79 24,086,540.16 0.00 0.00 24,086,540.16 8,756,317.00 0.00 79,342.00 8,835,659.00 PROPERTY FOR RESALE SCHEDULE - 0.00 536,081.57 536,081.57 AR - agrees to prop tax AR schedule 33,677.05 0.00 1,198.19 34,875.24 IR 5,546,378.85 0.00 (4,074,248.85) - Blackthorn Debt- Gross- Adjust to sale proceeds- 3/2/15 - $1,472,130 (3,856,628.87) 0.00 3,856,628.87 0.00 Blackthorn Debt- Reserve 52,364.90 0.00 (52,364.90) 0.00 #83, #88 Blackthorn Fund 619 - 0.00 (214,792.66) (214,792.66) AP (12,999.65) 0.00 0.00 (12,999.65) (51,034.00) 0.00 0.00 (51,034.00) 0.00 (93,932.96) (93,932.96) RETAINAGE AP (500,000.00) 0.00 0.00 =500,000.00) 41,365,210.49 Due to Fund 209 Schedule #86 Prairie; no payments due until 8/2016 1,861,382.51 0.00 0.00 1,861,382.51 (1,861,382.51) 0.00 0.00 (1,861,382.51) (39,336,097.35) 0.00 0.00 (39,336,097.35) 4,368,570.01 (1,047,491.76) 0.00 3,321,078.25 (36,015,019.10) Per 12/31/13 CAFR (14,284,734.43) 1,171,563.90 (536,081.57) (13,649,252.10) (92,430.00) 0.00 0.00 (92,430.00) (2,789.35) 0.00 0.00 (2,789.35) (67,124.27) (16,401.09) (1,198.19) (84,723.55) (1,400.00) 0.00 0.00 (1,400.00) (8,369.25) 0.00 0.00 (8,369.25) 43 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 324 - 0000 - 392.00 -00 INTER -FUND OPER. TRANSFER 324 - 0000 - 393.01 -00 BOND PROCEEDS 324 - 0000 - 393.01 -01 BOND PROCEEDS FROM REFUNDING 324 - 0000 - 399.02 -06 PRINCIPAL INCOME 324 - 0000 - 399 -40.00 PROPERTY FOR RESALE- DISP 324- 0000 - 399 -40.00 PROPERTY FOR RESALE- DISP 324 - 1050- 460.31 -01 LEGAL 324 -1050- 460.31 -02 ENGINEERING 324 -1050- 460.31 -06 OTHER PROF SERVICES 324 - 1050- 460.31 -50 BOND ISSUANCE COSTS 324 - 1050- 460.33 -03 PROMOTIONAL 324 - 1050- 460.36 -01 BUILDINGS 324 - 1050- 460.37 -11 CAPITAL LEASE PRINCIPAL 324 - 1050- 460.37 -12 CAPITAL LEASE INTEREST 324 - 1050- 460.50 -02 TRANSFER OUT 324 -1050- 460.38 -01 PRINCIPAL 324 -1050- 460.38 -02 INTEREST 324 -1050- 460.38 -03 PAYING AGENT FEES 324 - 1050- 460.39 -64 PROPERTY MANAGEMENT 324 - 1050- 460.39 -80 RELOCATION 324 - 1050- 460.39 -82 DEMOLITION & CLEARANCE 324 -1050- 460.41 -01 LAND 324 - 1050- 460.42 -01 LAND IMPROVEMENTS 324 -1050- 460.42 -02 BUILDINGS 324 - 1050- 460.42 -07 EQUIPMENT 324 - 1050- 460.50 -02 TRANSFER OUT TO FUND 619 324 - 0000 - 460 -80 -80 REFUNDED BOND PAYMENT 324 - 0000 - 460.40 -00 PROPERTY FOR RESALE -ACQ 324- 0000 - 460.40 -00 PROPERTY FOR RESALE -ACQ 324 Airport TIF Revenue 1,590,000.00 FUND 328 SBCDA 2003 DEBT RES. - completed 3/19/15 328 - 0000 - 101.00 -00 CASH 328 - 0000 - 103.00 -00 INVESTMENTS 328 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 328 -0000- 271.00 -00 FUND BALANCE 328 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 328 - 1002 - 460.50 -02 INTER -FUND OPER. TRANSFER 328 SBCDA 2003 Debt Reserve 296,950.00 FUND 377 PROF. SPORTS DEVLOP (PSDF) - completed 3/19/15 377 - 0000 - 101.00 -00 CASH 377 - 0000 - 103.00 -00 INVESTMENTS 377 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 377 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 377 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 377.0000. 271.00.00 FUND BALANCE 377 - 0000 - 335.10 -00 PROF SPORTS DEV AREA 377 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE 377 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 377 - 0401 - 452.38 -01 PRINCIPLE 377 - 0401 - 452.38 -02 INTEREST 377 - 0401 - 452.38 -03 PAYING AGENT FEES 377 - 1001 - 452.38 -01 PRINCIPLE 377 PSDA 3,482,205.00 (3,548.24) 133.26 0.00 (3,414.98) (101,266.85) 0.00 0.00 (101,266.85) - 0.00 (3,482,205.00) (3,482,205.00) (15,868.26) 0.00 0.00 (15,868.26) - 0.00 (79,342.00) (79,342.00) - 0.00 0.00 0.00 (17,521,061.34) 234,927.56 (8,135.32) 5,382.43 232,174.67 684,559.88 (24,368.70) 76,674.48 736,865.66 2,813,363.95 (43,565.13) 226,668.71 2,996,467.53 95,616.69 0.00 0.00 95,616.69 12,555.12 0.00 0.00 12,555.12 68,000.00 (11,599.71) 0.00 56,400.29 1,022,778.61 0.00 (1,022,778.61) 0.00 336,750.00 0.00 (336,750.00) 0.00 - 0.00 1,359,528.61 I ,359,528.6j 1,590,000.00 0.00 0.00 1,590,000.00 500,427.75 0.00 0.00 500,427.75 2,000.00 0.00 0.00 2,000.00 139,286.36 (19,520.45) 0.00 119,765.91 296,950.00 0.00 0.00 296,950.00 135,250.00 0.00 0.00 135,250.00 241,973.97 0.00 0.00 241,973.97 45,242.83 (615.00) 0.00 44,627.83 43.34 0.00 0.00 43.34 (1,967.30) 0.00 0.00 (1,967.30) - 0.00 269,984.88 1& 269,984.88 - 0.00 3,482,205.00 3,482,205.00 - 0.00 0.00 0.00 - 0.00 0.00 0.00 12,170,869.95 0.00 (0.00) (0.00) 0.00 0.00 Trans in Airport Debt Service TJX Refunding proceeds RETAINAGE AP Paid to Building Corporation - Police & Fire Bond Paid to Building Corporation - Police & Fire Bond Paid to Building Corporation - Police & Fire Bond Adjust Interfund loans to $1,472,130 proceeds from sale on 3/2/15 US Bank TJX Refund payment 401,903.94 0.00 0.00 401,903.94 138,094.56 1,331,073.35 0.00 0.00 1,331,073.35 457,357.99 1,861.07 0.00 76.29 1,937.36 1,734,914.65 IR (1,735,840.00) 1,348.47 0.00 (1,734,491.53) (1,734,491.53) Per 12/31/13 CAFR (4,926.89) (1,125.83) (76.29) (6,129.01) (6,129.01) IR 5,928.53 (222.64) 0.00 - 5,705.89 Fund 420 0.00 - - 0.00 0.00 138,094.56 0.00 0.00 138,094.56 457,357.99 0.00 0.00 457,357.99 - 0.00 151,076.00 151,076.00 639.46 0.00 26.21 665.67 (437,301.80) 0.00 0.00 (437,301.80) (404,755.25) (113,725.21) 0.00 (518,480.46) (551,252.00) 114,274.00 (151,076.00) (588,054.00) (66,709.50) 0.00 0.00 (66,709.50) (1,618.46) (548.79) (26.21) (2,193.46) 605,000.00 0.00 0.00 605,000.00 159,745.00 0.00 0.00 159,745.00 800.00 0.00 0.00 800.00 100,000.00 0.00 0.00 100,000.00 - (0.00) (0.00) 0.00 44 AR 747,194.22 IR (955,782.26) Per 12 /31/13 CAFR AR 2010 Cove Bond Interest Rebate (656,956.96) IR 2010 Cove Bond 2010 Cove Bond 865,545.00 Synagogue repurchase 0.00 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total FUND 401 COVELESKI STADIUM - completed 3/19/15 401 - 0000 - 101.00 -00 CASH 9,371.05 0.00 0.00 9,371.05 401- 0000 - 103.00 -00 INVESTMENTS 31,036.11 0.00 0.00 31,036.11 401 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 43.39 0.00 1.78 45.17 401 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (300,743.13) 0.00 0.00 (300,743.13) 401 -0000- 271.00 -00 FUND BALANCE 273,893.04 17.42 0.00 273,910.46 401 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (13,526.25) 0.00 0.00 (13,526.25) 401 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (74.21) (17.42) (1.78) (93.41) 401 Coveleski Stadium (0.00) - - (0.00) FUND 403 ZOO ENDOWMENT - completed 3/19/15 403 - 0000 - 101.00 -00 CASH 11,389.11 0.00 0.00 11,389.11 403 - 0000 - 103.00 -00 INVESTMENTS 37,719.80 0.00 0.00 37,719.80 403 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 52.74 0.00 2.16 54.90 403 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (19,772.07) 0.00 0.00 (19,772.07) 403 - 0000 - 271.00 -00 FUND BALANCE (29,250.31) 31.80 0.00 (29,218.51) 403- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (139.27) (31.80) (2.16) (173.23) 403 Zoo Endowment 0.00 - - 0.00 FUND 404 C.O.I.T. - completed 3/19/15 404 - 0000 - 101.00 -00 CASH 3,463,734.38 0.00 0.00 3,463,734.38 404 - 0000 - 103.00 -00 INVESTMENTS 11,471,607.98 0.00 0.00 11,471,607.98 404 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 569,499.00 0.00 (394,500.00) 174,999.00 404 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 2,260.26 2,260.26 404 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 16,039.25 0.00 683.86 16,723.11 404 - 0000 - 120.00 -00 ADVANCE TO OTHER FUND 2,027,973.00 0.00 0.00 404 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (632,582.43) (632,582.43) 404 - 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (7,832.90) (7,832.90) 404 - 0000 - 243.00 -00 ENCUMBRANCES 1,149,822.50 0.00 0.00 1,149,822.50 404 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (1,149,822.50) 0.00 0.00 (1,149,822.50) 404 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (45,956,185.34) 0.00 0.00 (45,956,185.34) 404 -0000- 271.00 -00 FUND BALANCE 28,453,078.48 704,339.33 0.00 29,157,417.81 404 - 0000 - 316.00 -00 COUNTY OPTION INC. TAX (8,645,810.64) 0.00 0.00 (8,645,810.64) 404 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (41,370.70) (9,668.18) (683.86) (51,722.74) 404 - 0000 - 380.10 -13 TELEPHONE (122,779.78) 1,920.00 (2,260.26) (123,120.04) 404 - 0000 - 380.10 -80 COMPUTER MAINTENANCE (398,628.00) 0.00 0.00 (398,628.00) 404 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (97.36) 0.00 0.00 (97.36) 404 - 0000 - 393.00 -00 COMPUTER LEASES - 0.00 (108,167.02) (108,167.02) 404 - 0401 - 415.37 -03 OFFICE SPACE 40,000.00 0.00 0.00 40,000.00 404 - 0401 - 415.37 -11 CAPITAL LEASE PRINCIPAL 1,086,092.81 (33,333.33) (673,896.39) 378,863.09 404 - 0401 - 415.37 -12 CAPITAL LEASE INTEREST 383,251.11 (1,250.00) (250,550.00) 131,451.11 404 - 0401 - 415.50 -02 TRANSFER OUT - 0.00 924,446.39 ffr924,446 .39 404 - 0408 - 453.39 -30 GRANTS AND SUBSIDIES 65,000.00 0.00 0.00 65,000.00 404 - 0409 - 453.34 -02 LIABILITY INSURANCE 6,852.00 0.00 0.00 6,852.00 404 - 0409 - 453.39 -30 GRANTS AND SUBSIDIES 251,116.00 0.00 0.00 251,116.00 404 - 0602 - 431.43 -10 OTHER EQUIPMENT 81,677.74 0.00 25,324.59 107,002.33 404 - 0617 - 431.31 -01 LEGAL SERVICES 37,904.12 0.00 25,743.15 63,647.27 404 - 0617 - 431.31 -06 OTHER PROFESSIONAL SVCS 158,250.00 (16,000.00) 13,169.15 155,419.15 404 - 0617 - 431.32 -04 TELEPHONE 495,675.04 (11,493.16) 911.84 485,093.72 404 - 0617 - 431.33 -03 PROMOTIONAL 8,433.05 (72.00) 82.00 8,443.05 404 - 0617 - 431.35 -01 ELECTRIC 1,490,502.68 0.00 0.00 1,490,502.68 404 - 0617 - 431.36 -01 BUILDING /STREET MAINTENANCE 460,938.99 (477,270.00) 396,000.00 379,668.99 45 40,452.33 IR (26,832.67) Per 12 /31/13 CAFR (13,619.66) IR (0.00) 49,163.81 IR (48,990.58) Per 12/31/13 CAFR (173.23) IR 0.00 PROPERTY HELD FOR RESALE SCHEDULE AR IR ADVANCE TO UDAG FUND 410 AP 16,516,882.40 ACCRUED PAYROLL (16,798,767.53) Per 12/31/13 CAFR IR AR (9,327,545.80) DEBT SCHEDULE #125 & 127 Trznsfer for payment of Century Center bond ($116,250) through Redevelopment Authority and COIT ($460,425) and Police /Fire($97,221.39) through Building Corp Transfer for payment of Century Center bond ($6,750) through Redevelopment Authority and COfr ($131,550) and Police /Fire ($112,250) through Building Corp Transfer for payment of Century Center bond ($123,000) through Redevelopment Authority and COIT ($591,975) and Police /Fire ($209,471.39( through Building Corp AP AP AP AP AP AP City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes ME= 404 - 0617 - 431.36 -05 OTHER EQUIPMENT 5,422.00 0.00 0.00 5,422.00 404- 0617 - 431.37 -11 CAPITAL LEASE PRINCIPAL 171,136.37 0.00 0.00 171,136.37 404 - 0617 - 431.37 -12 CAPITAL LEASE INTEREST 29,443.29 0.00 0.00 29,443.29 404 - 0617 - 431.39 -11 DUES & MEMBERSHIPS 18,450.00 0.00 0.00 18,450.00 404 - 0617 - 431.39 -89 MISC. CHARGES AND SERVICE 141,511.31 (135,000.00) 143,000.00 149,511.31 404 - 0619 - 431.50 -02 INTER -FUND OPER. TRANSFERS 1,100,000.00 0.00 0.00 1,100,000.00 404 - 0672 - 415.10 -01 REGULAR SALARIES - 0.00 5,144.54 5,144.54 404 - 0672 - 415.10 -03 TEMPORARY SALARIES - 0.00 1,684.94 1,684.94 404 - 0672 - 415.11 -01 FICA - 0.00 559.39 559.39 404 - 0672 - 415.11 -04 PERF - 0.00 444.03 444.03 404 - 0672 - 415.21 -04 OTHER - OFFICE SUPPLIES 11,283.16 0.00 74.84 11,358.00 404 - 0672 - 415.21 -05 SMALL OFFICE EQUIPMENT 16,339.72 0.00 0.00 16,339.72 404 - 0672 - 415.23 -25 COMPUTER EQUIPMENT 67,523.56 (5,641.28) 1,118.24 63,000.52 404 - 0672 - 415.31 -06 OTHER PROFESSIONAL SVCS 210,260.69 (13,379.50) 9,460.00 206,341.19 404 - 0672 - 415.31 -70 ADM FEE ALLOCATION 505,872.00 0.00 0.00 505,872.00 404 - 0672 - 415.32 -21 TRAVEL- MILEAGE 103.38 0.00 90.98 194.36 404 - 0672 - 415.32 -24 TRAVEL- MEALS - 0.00 124.99 124.99 404 - 0672 - 415.36 -04 COMPUTER EQUIPMENT 543,908.47 (3,151.88) 594.65 541,351.24 404 - 0672 - 415.37 -11 CAPITAL LEASE PRINCIPAL 303,897.25 0.00 0.00 303,897.25 404 - 0672 - 415.37 -12 CAPITAL LEASE INTEREST 23,588.09 0.00 0.00 23,588.09 404 - 0672 - 415.39 -11 DUES & MEMBERSHIPS 195.00 0.00 0.00 195.00 404 - 0672 - 415.39 -70 EDUCATION &TRAINING 7,336.00 0.00 0.00 7,336.00 404 - 0672 - 415.43 -08 COMPUTER EQUIP. & NETWORK 34,597.57 0.00 0.00 34,597.57 404 - 0801 - 421.22 -01 CENTRAL SERVICE GASOLINE 765,237.30 0.00 0.00 765,237.30 404 - 0801 - 421.36 -03 AUTOMOTIVE EQUIPMENT 120,237.53 0.00 0.00 120,237.53 404 - 0901 - 422.22 -01 CENTRAL SERVICE GASOLINE 200,000.00 0.00 0.00 200,000.00 404 - 1001 - 460.31 -06 OTHER PROF SERVICES 69,911.00 0.00 0.00 69,911.00 404 -1050- 460.36 -01 BUILDINGS 65,629.38 0.00 0.00 65,629.38 404 - 1050- 460.39 -64 PROPERTY MANAGEMENT 123,482.87 0.00 0.00 123,482.87 404 - 1201 - 431.23 -25 COMPUTER SUPPLIES 8,801.40 0.00 0.00 8,801.40 404 - 1201 - 431.36 -04 COMPUTER EQUIPMENT 53,078.85 0.00 16,888.00 69,966.85 404- 1201 - 431.43 -03 COMPUTER LEASES - 0.00 108,167.02 108,167.02 404 - 1201 - 431.40 -00 PROPERTY HELD FOR RESALE ADJ - 0.00 394,500.00 394,500.00 404 COIT (0.00) (0.00) - (0.00) FUND 405 PARK NONREVERTING CAPITAL - completed 3/19/15 405- 0000 - 101.00 -00 CASH 60,436.23 0.00 0.00 60,436.23 405- 0000 - 101.02 -00 RESTRICTED CASH 60,300.00 0.00 0.00 60,300.00 405- 0000 - 103.00 -00 INVESTMENTS 399,868.62 0.00 0.00 399,868.62 405- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 4,000.00 4,000.00 405- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 559.08 0.00 18.94 578.02 405- 0000 - 243.00 -00 ENCUMBRANCES 9,932.95 0.00 0.00 9,932.95 405- 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (9,932.95) 0.00 0.00 (9,932.95) 405- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (342,367.40) 0.00 0.00 (342,367.40) 405 -0000- 271.00 -00 FUND BALANCE (230,523.74) 20,768.34 0.00 (209,755.40) 405- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,082.75) (379.34) (18.94) (1,481.03) 405- 1101 - 347.01 -11 PICNIC AREA NONREVERTING (3,604.84) 0.00 0.00 (3,604.84) 405- 1101 - 347.01 -71 SITE MOWING (11,073.80) 0.00 0.00 (11,073.80) 405- 1101 - 360.00 -00 MISCELLANEOUS REVENUE (24,596.79) 0.00 (4,000.00) (28,596.79) 405- 1102 - 392.00 -00 INTER -FUND OPER. TRANSFER (87,025.00) 0.00 0.00 (87,025.0 405- 1103 - 392.00 -00 INTER -FUND OPER. TRANSFER (9,794.00) 0.00 0.00 405- 1101 - 452.22 -24 OPERATION /MAINT. SUPPLIES 1,451.26 0.00 0.00 1,451.26 405- 1101 - 452.22 -25 PLANTS CHEM. SEED & FERT. 9,005.00 0.00 0.00 9,005.00 405- 1101 - 452.39 -01 REFUNDS, AWARDS, IMDEMNITIES 84.00 0.00 0.00 84.00 405- 1102 - 452.22 -24 OPERATION /MAINT. SUPPLIES 21,077.35 (6,975.00) 0.00 14,102.35 46 AP MVH - Fund 202 ACCRUED PAYROLL ACCRUED PAYROLL ACCRUED PAYROLL ACCRUED PAYROLL AP AP AP AP AP AP AP DEBT SCHEDULE #125 & 127 9,609,430.93 PROPERTY HELD FOR RESALE SCHEDULE 0.00 AR 525,182.87 IR (552,122.80) Per 12 /31/13 CAFR IR AR Received from Fund 201 -1102 (141,575.46) Received from Fund 201 -1103 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 405- 1102 - 452.23 -99 REPAIR & MAINT. MATERIALS 5,127.72 0.00 0.00 5,127.72 405- 1102 - 452.36 -05 OTHER EQUIPMENT REPAIRS 6,500.00 0.00 0.00 6,500.00 405- 1102 - 452.39 -89 CONTRACT SERVICES /CHARGES 32,245.06 0.00 0.00 32,245.06 405- 1104 - 452.22 -24 OPERATION /MAINT. SUPPLIES 2,224.75 (2,224.75) 0.00 0.00 405- 1104 - 452.23 -99 REPAIR & MAINT. MATERIALS 11,189.25 (11,189.25) 0.00 0.00 405- 1104 - 452.39 -89 CONTRACT SERVICES /CHARGES 5,000.00 0.00 0.00 5,000.00 405- 1104 - 452.42 -01 LAND IMPROVEMENTS 95,000.00 0.00 0.00 95,000.00 405 Park Non - reverting Capital CIGAR. TAX DIST.- C.C.I.F. - - - - FUND 406 CUMULATIVE CAPITAL DEVEL - completed 3 /19/15 INTEREST ON INVESTMENTS (82.63) (115.25) (10.15) 406 - 0000 - 101.00 -00 CASH 134,656.26 0.00 0.00 134,656.26 406 - 0000 - 103.00 -00 INVESTMENTS 445,970.61 0.00 0.00 445,970.61 406 - 0000 - 115.10 -00 PROPERTY TAXES RECEIVABLE - 0.00 415.42 415.42 406 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 623.54 0.00 23.37 646.91 406 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (2,971,581.89) 0.00 0.00 (2,971,581.89) 406 - 0000 - 271.00 -00 FUND BALANCE 2,185,783.31 (1,773.07) 0.00 2,184,010.24 406 - 0000 - 311.00 -00 GENERAL PROPERTY TAX (430,785.89) 2,284.27 (415.42) (428,917.04) 406 - 0000 - 312.02 -00 AUTO EXCISE (30,316.28) 0.00 0.00 (30,316.28) 406 - 0000 - 312.03 -00 COMMERCIAL VEHICLE TAX (7,918.00) 0.00 0.00 (7,918.00) 406 - 0000 - 338.00 -00 PILOT TRANSFERS IN (46,691.76) 0.00 0.00 _ (46,691.76) 406 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (853.75) 0.00 0.00 (853.75) 406 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,820.35) (511.20) (23.37) (2,354.92) 406 - 0401 - 415.38 -01 PRINCIPAL 685,081.78 0.00 0.00 685,081.78 406 - 0401 - 415.38 -02 INTEREST 37,852.42 0.00 0.00 37,852.42 406 Cumulative Capital Development 0.00 0.00 0.00 0.00 FUND 407 CUMULATIVE CAPITAL IMPROV -completed 3/19/15 407 - 0000 - 101.00 -00 CASH 57,796.85 0.00 0.00 57,796.85 407 - 0000 - 103.00 -00 INVESTMENTS 191,418.49 0.00 0.00 191,418.49 407 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 267.64 0.00 10.15 277.79 407 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (2,345,665.74) 0.00 0.00 (2,345,665.74) 407.0000. 271.00.00 FUND BALANCE 2,168,941.84 115.25 0.00 2,169,057.09 407 - 0000 - 317.00 -00 HOTEL/MOTELTAX (150,000.00) 0.00 0.00 (150,000.00) 407- 0000 - 335.04 -00 CIGAR. TAX DIST.- C.C.I.F. (267,476.45) 0.00 0.00 (267,476.45) 407 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (82.63) (115.25) (10.15) (208.03) 407 - 0000 - 362.00 -00 RENTAL OF PROPERTY (25,000.00) 0.00 0.00 (25,000.00) 407 - 0401 - 415.37 -11 CAPITAL LEASE PRINCIPAL 330,000.00 0.00 (330,000.00) 0.00 407 - 0401 - 415.37 -12 CAPITAL LEASE INTEREST 39,000.00 0.00 (39,000.00) 0.00 407 - 0401 - 415.50 -02 TRANSFER OUT - 0.00 369,000.00 ■ 369,000.00I 407 - 0401 - 415.38 -03 PAYING AGENT FEES 800.00 0.00 0.00 800.00 407 Cumulative Capital Improvement (0.00) - - (0.00) FUND 408 EDIT - completed 3/19/15 408- 0000 - 101.00 -00 CASH 2,356,110.99 0.00 0.00 2,356,110.99 408 - 0000 - 103.00 -00 INVESTMENTS 7,803,248.92 0.00 0.00 7,803,248.92 408 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 449,831.00 0.00 (179,830.00) 270,001.00 408 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 10,910.26 0.00 431.46 11,341.72 408 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (112,445.43) (112,445.43) 408 - 0000 - 204.00 -00 DUE TO OTHER FUNDS - 0.00 (497.12) 408 - 0000 - 202.65 -00 PNC PCARD PAYABLE (45.28) 0.00 0.00 (45.28) 408 - 0000 - 243.00 -00 ENCUMBRANCES 142,486.59 0.00 0.00 142,486.59 408 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (142,486.59) 0.00 0.00 (142,486.59) 408 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (15,388,956.83) 0.00 0.00 (15,388,956.83) 408. 0000. 271.00.00 FUND BALANCE 4,096,997.93 127,036.63 0.00 4,224,034.56 408 - 0000 - 315.00 -00 ECON /DEV INCOME TAX (8,796,820.68) 0.00 0.00 (8,796,820.68) 408 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (28,526.54) (7,049.09) (431.46) (36,007.09) 47 168,515.39 0.00 AR - agrees to prop tax AR schedule 581,689.20 IR (787,571.65) Per 12/31/13 CAFR AR (517,051.75) IR 722,934.20 0.00 249,493.13 IR (176,608.65) Per 12 /31/13 CAFR IR (442,684.48) SBCSC $25,000 Trans to Redevelopment Authority to pay Century Center Bonds Trans to Redevelopment Authority to pay Century Center Bonds Trans to Redevelopment Authority to pay Century Center Bonds 369,800.00 0.00 PROPERTY HELD FOR RESALE SCHEDULE IR AP AP 10,327,714.80 (11,164,922.27) Per 12/31/13 CAFR IR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP of 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance S Total Notes 408 - 1001 - 350.10 -00 JOB TARGET PENALTY FEE 408 - 1104 - 380.10 -99 MISC. REIMBURSEMENTS 408 - 1201 - 380.10 -99 MISC. REIMBURSEMENTS (354,660.00) 0.00 0.00 (354,660.00) (17,981.86) 0.00 0.00 (17,981.86) (11,948.00) 0.00 0.00 (11,948.00) (9,217,417.63) 408 - 0401 - 415.31 -06 OTHER PROFESSIONAL SVCS 28,300.00 (28,300.00) 0.00 0.00 408 - 0401 - 415.37 -11 CAPITAL LEASE PRINCIPAL 506,581.43 0.00 (506,581.43) 0.00 408 - 0401 - 415.37 -12 CAPITAL LEASE INTEREST 123,000.00 0.00 (123,000.00) 0.00 408 - 0401 - 415.50 -02 TRANSFER OUT - 0.00 629,581.43 ` 629,581.43 408 - 0401 - 415.38 -01 PRINCIPAL 760,000.00 0.00 0.00 760,000.00 408 - 0401 - 415.38 -02 INTEREST 121,520.00 0.00 0.00 121,520.00 408 - 0401 - 415.38 -03 PAYING AGENT FEES 1,000.00 (1,000.00) 1,000.00 1,000.00 408 - 0401 - 415.39 -30 GRANTS AND SUBSIDIES 521,000.00 (18,000.00) 18,000.00 521,000.00 408 - 0401 - 415.50 -02 INTER -FUND OPER. TRANSFERS 1,688,959.00 0.00 0.00 E 1,688,959.00 408 - 0607 - 431.50 -02 INTER -FUND OPER. TRANSFERS 1,866,582.00 0.00 0.00 JIM&IL6 582.00 408 - 0801 - 421.36 -03 AUTOMOTIVE EQUIPMENT 280,732.21 0.00 0.00 280,732.21 408 - 1001 - 460.31 -06 OTHER PROF SERVICES 31,887.54 (31,887.54) 0.00 0.00 408 - 1001 - 460.33 -01 OUTSIDE PRINTING SERVICE 20,946.61 0.00 3,991.56 24,938.17 408 - 1001 - 460.39 -30 GRANTS AND SUBSIDIES 112,500.00 (37,500.00) 0.00 75,000.00 408 - 1001 - 460.39 -58 HISTORIC PRESERVATION 25,000.00 0.00 0.00 25,000.00 408 - 1050- 460.36 -01 BUILDINGS - 0.00 48,483.18 48,483.18 408 - 1050- 460.39 -41 OTHER SERV- MANAGEMENT FEE 19,049.25 0.00 0.00 19,049.25 408 - 1050- 460.39 -64 PROPERTY MANAGEMENT 73,375.79 0.00 2,655.83 76,031.62 408 -1050- 460.39 -89 MISC CHARGES & SERVICES 266,250.00 (3,300.00) 21,250.00 284,200.00 408 - 1100 - 452.31 -06 OTHER PROFESSIONAL SVCS 19,703.71 0.00 1,186.98 20,890.69 408 - 1104 - 452.42 -01 LAND IMPROVEMENTS 35,963.72 0.00 3,200.00 39,163.72 408 - 1104 - 452.42 -02 BUILDINGS 150,000.00 0.00 0.00 150,000.00 408 - 1201 - 415.10 -01 REGULAR SALARIES 252,878.40 0.00 0.00 252,878.40 408 - 1201 - 415.10 -03 SEASONAL & INTERNS 6,628.75 0.00 0.00 6,628.75 408 - 1201 - 415.10 -09 PERMANENT PART TIME 20,124.68 0.00 0.00 20,124.68 408 - 1201 - 415.11 -01 FICA - REGULAR 20,632.25 0.00 0.00 20,632.25 408 - 1201 - 415.11 -04 PERF - REGULAR 28,322.55 0.00 0.00 28,322.55 408 - 1201 - 415.11 -08 GROUP INSURANCE - HEALTH 66,480.20 0.00 0.00 66,480.20 408 - 1201 - 415.11 -09 GROUP INSURANCE - LIFE 800.00 0.00 0.00 800.00 408 - 1201 - 415.39 -89 MISC CHARGES & SERVICES 527,062.00 0.00 13,175.00 540,237.00 408 - 1201 - 415.50 -02 INTER -FUND OPER. TRANSFERS 2,306,560.00 0.00 0.00 11117.306.560.W 408- 1201 - 415.40 -00 PROPERTY DISPOSITION - 0.00 179,830.00 179,830.00 408 EDIT 0.00 0.00 - 0.00 FUND 410 UDAG - completed 3/19/15 410 - 0000 - 101.00 -00 CASH 6,409.16 0.00 0.00 6,409.16 410 - 0000 - 103.00 -00 INVESTMENTS 21,226.60 0.00 0.00 21,226.60 410 - 0000 - 115.87 -00 LOAN RECEIVABLE 1,768,852.00 0.00 0.00 1,768,852.00 410 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 29.68 0.00 1.22 30.90 410 - 0000 - 208.15 -00 ADVANCE FROM OTHER FUND (2,027,973.00) 0.00 0.00 410 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (3,762,490.73) 0.00 0.00 (3,762,490.73) 410. 0000. 271.00 -00 FUND BALANCE 3,994,024.67 17.89 0.00 3,994,042.56 410 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (78.38) (17.89) (1.22) (97.49) 410 Urban Development Action Grant (UDAG) (0.00) - - (0.00) FUND 412 MAJOR MOVES CONSTRUCTION - completed 3/19/15 412 - 0000 - 101.00 -00 CASH 843,651.25 0.00 0.00 843,651.25 412 - 0000 - 103.00 -00 INVESTMENTS 2,794,104.68 0.00 0.00 2,794,104.68 412 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 3,906.63 0.00 178.66 4,085.29 412- 0000 - 120.00 -00 ADVANCE TO OTHER FUND 5,912,837.01 0.00 (285,341.70)106r 412 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (163,065.73) (163,065.73) 412 - 0000 - 243.00 -00 ENCUMBRANCES 1,766,060.45 0.00 0.00 1,766,060.45 48 MPAC - Paid to Redevelopment Authority MPAC - Paid to Redevelopment Authority Trans to Redevelopment Authority for MPAC bond payment CEDIT Refunding Bonds CEDIT Refunding Bonds AP AP Transfer to Fund 211 Transfer to Fund 202 AP AP AP AP AP AP AP Transfer to Fund 600 10,054,625.10 AP 0.00 Loan receivable schedule, BDC - payment due May 2015 IR (231,454.34) Advance from COIT fund 404 Schedule #82 231,551.83 Per 12/31/13 CAFR (97.49) IR (0.00) IR $886,677 Douglas, $4,740,818.31 Eddy/Triangle 9,106,270.80 AP City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment S Balance JML Total Notes 412 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (1,766,060.45) 0.00 0.00 (1,766,060.45) 412 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (13,191,926.26) 0.00 0.00 (13,191,926.26) 0.00 412 -0000- 271.00 -00 FUND BALANCE 135,191.33 34,226.81 0.00 169,418.14 (13,022,508.12) Per 12/31/13 CAFR 412 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (20,763.12) (4,632.40) (178.66) (25,574.18) IR 412 - 0000 - 399.02 -06 PRINCIPAL INCOME (285,341.70) 0.00 285,341.70 0.00 5,377,940.00 Payments Douglas Road ( #64), Eddy ( #84), Triangle ( #85) 412 - 0000 - 399.02 -07 INTEREST (230,350.30) 0.00 0.00 (230,350.30) (255,924.48) Payments Douglas Road ( #64), Eddy ( #84), Triangle ( #85) 412 - 0602 - 431.42 -03 STREETS AND ALLEYS 4,038,690.48 (29,594.41) 163,065.73 4,172,161.80 4,172,161.80 AP - Smart Streets 412 Major Moves Capital Construction - - - - 0.00 INTEREST REC -INVESTMENTS FUND 416 MORRIS PAC IMPROVEMENT - completed 3/19/15 0.00 130.55 4,525.23 AR 416 - 0000 - 101.00 -00 CASH 119,405.72 0.00 0.00 119,405.72 (6,768.16) (6,768.16) 416 - 0000 - 103.00 -00 INVESTMENTS 395,462.09 0.00 0.00 395,462.09 0.00 416 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 552.92 0.00 22.34 575.26 RETAINAGE PAYABLE IR 416 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (1,267.75) (1,267.75) 514,175.32 AP 416 - 0000 - 243.00 -00 ENCUMBRANCES 10,247.69 0.00 0.00 10,247.69 192,965.77 416 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (10,247.69) 0.00 0.00 (10,247.69) 0.00 0.00 416 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (460,454.73) 0.00 0.00 (460,454.73) (5,346,677.44) 416. 0000. 271.00 -00 FUND BALANCE 3,644.54 (3,408.26) 0.00 236.28 (460,218.45) Per 12/31/13 CAFR 416 - 0000 - 347.02 -01 TICKET SURCHARGE (79,779.00) 3,705.00 0.00 (76,074.00) (9,612,001.44) Per 12/31/13 CAFR 416 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,353.23) (296.74) (22.34) (1,672.31) (77,746.31) IR 416 - 0404 - 453.23 -20 SMALLTOOLS & EQUIPMENT 9,582.89 0.00 1,267.75 10,850.64 AP 416 - 0404 - 453.36 -01 BUILDING SERVICES 5,055.80 0.00 0.00 5,055.80 PARKING (12,856.23) 416 - 0404 - 453.39 -89 MISC. CHARGES & SERVICES 7,883.00 0.00 0.00 7,883.00 23,789.44 420 - 0000 - 349.12 -00 416 Morris PAC Capital Improvement 0.00 (0.00) - 0.00 0.00 FUND 420 SBCDA GENERAL ACCOUNT - completed 3/20/15 420 - 0000 - 101.00 -00 CASH 949,048.15 0.00 0.00 949,048.15 420 - 0000 - 103.00 -00 INVESTMENTS 3,143,170.63 0.00 0.00 3,143,170.63 420 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 5,399,940.00 0.00 (22,000.00) 5,377,940.00 PROPERTY HELD FOR RESALE SCHEDULE 420 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 0.00 24.25 24.25 AR 420 - 0000 - 115.87 -00 LOAN RECEIVABLE 683,474.06 0.00 (196,325.78) 487,148.28 LOAN RECEIVABLE SCHEDULE 420 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 4,394.68 0.00 130.55 4,525.23 AR 420 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (6,768.16) (6,768.16) AP 420 - 0000 - 202.65 -00 PNC PCARD PAYABLE (8,140.69) 0.00 0.00 (8,140.69) 420 - 0000 - 202.00 -00 RETAINAGE PAYABLE - 0.00 (5,469.00) (5,469.00) 9,941,478.69 Retainage AP 420 - 0000 - 243.00 -00 ENCUMBRANCES 192,965.77 0.00 0.00 192,965.77 420 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (192,965.77) 0.00 0.00 (192,965.77) 420 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (5,346,677.44) 0.00 0.00 (5,346,677.44) 420 -0000- 271.00 -00 FUND BALANCE (3,341,210.75) (924,113.25) 0.00 (4,265,324.00) (9,612,001.44) Per 12/31/13 CAFR 420 - 0000 - 311.00 -00 GENERAL PROPERTY TAX (4,309,726.91) 982,818.34 0.00 (3,326,908.57) 420 - 0000 - 317.00 -00 HOTEL/MOTELTAX (400,000.00) 0.00 0.00 (400,000.00) 420 - 0000 - 349.11 -00 PARKING (12,856.23) 0.00 (19.25) (12,875.48) 420 - 0000 - 349.12 -00 PARKING - ST. JOE (24,847.06) 0.00 (5.00) (24,852.06) 420 - 0000 - 360.05 -01 REIMBURSEMENT REVENUE (1,300.68) 0.00 0.00 (1,300.68) 420 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (4,500.12) (1,718.24) 0.00 (6,218.36) 420 - 0000 - 361.31 -10 INTEREST INCOME (35,667.82) 0.00 (130.55) (35,798.37) 420 - 0000 - 362.00 -00 RENTAL OF PROPERTY (82,641.60) 0.00 0.00 (82,641.60) 420 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (2,098.00) 0.00 0.00 (2,098.00) 420 - 0000 - 391.05 -00 PROPERTY SALES (8,245.00) 0.00 0.00 (8,245.00) 420 - 0000 - 391.05 -02 LAND (1,220.00) 0.00 0.00 (1,220.00) 420 - 0000 - 392.00 -00 INTER -FUND OPER. TRANSFER (5,928.53) 222.64 0.00 lip (5,705.89) Trans from Fund 328 420 - 0000 - 399.31 -10 PRINCIPAL ON LOANS (196,325.78) 0.00 196,325.78 0.00 (3,907,864.01) LOAN RECEIVABLE SCHEDULE 420 -1050- 460.31 -01 LEGAL 48,842.25 (6,739.00) 0.00 42,103.25 420 - 1050- 460.31 -02 ENGINEERING 25,167.29 (2,132.50) 0.00 23,034.79 420 -1050- 460.31 -06 OTHER PROF SERVICES 16,563.89 (1,927.99) 0.00 14,635.90 49 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes MR- 420-1050-460.37-11 CAPITAL LEASE PRINCIPAL 801,110.31 0.00 (413,418.57) 387,691.74 420 -1050- 460.50 -02 OTHER FINANCING USES /INTERFUND TRANS OUT - 0.00 413,418.57 EL 413,418.57 420 - 1050- 460.37 -12 CAPITAL LEASE INTEREST 104,308.26 0.00 0.00 104,308.26 420 -1050- 460.38 -01 PRINCIPAL 1,721,666.66 0.00 (387,691.74) 1,333,974.92 420 - 1050- 460.38 -02 INTEREST 759,297.00 0.00 (104,308.26) 654,988.74 420 -1050- 460.50 -02 OTHER FINANCING USES /INTERFUND TRANS OUT - 0.00 492,000.00 ` 492,000.00 420 - 1050- 460 -39 -41 OTHER SERV - MANAGEMENT FEE - (3,121.71) 6,768.16 3,646.45 420 -1050- 460 -39 -64 PROPERTY MANAGEMENT - (5,452.71) 0.00 (5,452.71) 420 - 1050- 460.39 -89 MISC CHARGES & SERVICES 4,852.00 (22,500.00) 0.00 (17,648.00) 420 -1050- 460.42 -01 LAND IMPROVEMENTS 15,335.58 (15,335.58) 0.00 0.00 420 - 1050- 460.42 -03 STREETS AND ALLEYS 104,215.85 0.00 5,469.00 109,684.85 420- 1050- 460.40 -00 PROPERTY HELD FOR RESALE -TRANS - 0.00 22,000.00 ■ 22,000.00' 420 SBCDA General Account OTHER PROF SERVICES (0.00) 0.00 0.00 (0.00) FUND 422 TIF ALLOC WEST WASHINGTON - completed 3/19/15 422- 0000 - 101.00 -00 CASH 277,015.10 0.00 0.00 277,015.10 422 - 0000 - 103.00 -00 INVESTMENTS 917,451.58 0.00 0.00 917,451.58 422- 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 436,690.00 0.00 0.00 436,690.00 422 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,282.75 0.00 43.95 1,326.70 422- 0000 - 243.00 -00 ENCUMBRANCES 38,900.36 0.00 0.00 38,900.36 422 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (38,900.36) 0.00 0.00 (38,900.36) 422- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (867,255.46) 0.00 0.00 (867,255.46) 422 -0000- 271.00 -00 FUND BALANCE (182,396.76) (61,319.53) 0.00 (243,716.29) 422- 0000 - 311.00 -00 GENERAL PROPERTY TAX (580,987.35) 62,043.77 0.00 (518,943.58) 422 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,811.75) (404.95) (43.95) (2,260.65) 422- 0000 - 360.00 -00 MISCELLANEOUS REVENUE - 0.00 (307.40) (307.40) 422 - 1050- 460.31 -06 OTHER PROF SERVICES 319.29 (319.29) 0.00 0.00 422 - 1050- 460.39 -64 PROPERTY MANAGEMENT (307.40) 0.00 307.40 0.00 422 West Washington TIF (0.00) (0.00) - (0.00) FUND 425 TIF - LEIGHTON PLAZA - completed 3/30/15 425- 0000 - 101.00 -00 CASH 20,620.19 0.00 0.00 20,620.19 425- 0000 - 103.00 -00 INVESTMENTS 68,292.37 0.00 0.00 68,292.37 425- 0000 - 111.00 -00 CASH WITH FISCAL AGENT 83,518.24 0.00 11,188.14 94,706.38 425- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE - 348.00 0.00 348.00 425- 0000 - 116.00 -00 UTILITY DEPOSITS - 1,844.00 0.00 1,844.00 425- 0000 - 227.00 -00 ACCRUED PROPERTY TAXES - (6,112.12) 0.00 (6,112.12) 425- 0000 - 205.00 -00 SECURITY DEPOSITS PAYABLE - (6,161.19) (1,310.00) (7,471.19) 425- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 95.48 0.00 3.91 99.39 425- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (30,426.25) 0.00 0.00 (30,426.25) 425- 0000 - 271.00 -00 FUND BALANCE (102,640.33) 4,287.52 0.00 (98,352.81) 425- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (252.14) (57.39) (3.91) (313.44) 425- 1081 - 360.00 -00 MISCELLANEOUS REVENUE (8,260.67) 460.87 527.73 (7,272.07) 425- 1081 - 360.20 -00 COMMON AREA MAINT. INC. (34,184.12) 1,654.56 (4,273.63) (36,803.19) 425- 1081 - 361.00 -00 INTEREST ON INVESTMENTS (2.10) 0.00 0.00 (2.10) 425- 1081 - 362.00 -00 RENTAL OF PROPERTY (86,399.55) 5,812.95 (9,182.19) (89,768.79) 425- 1083 - 362.00 -00 RENTAL OF PROPERTY (36,051.00) 2,000.00 (3,912.00) (37,963.00) 425- 1081 - 460.23 -99 OTHER REPAIR & MAINT. SUP 2,792.70 (79.15) 154.24 2,867.79 425- 1081 - 460.31 -10 LEASING COMMISSIONS 4,297.84 0.00 2,835.00 7,132.84 425- 1081 - 460.35 -01 ELECTRIC 1,300.55 (156.45) 0.00 1,144.10 425- 1081 - 460.35 -03 TRASH REMOVAL 4,171.50 0.00 370.50 4,542.00 425- 1081 - 460.35 -04 WATER 328.49 (80.00) 0.00 248.49 425- 1081 - 460.36 -12 COMM. AREA MAINT GROUNDS 6,146.64 (736.72) 764.83 6,174.75 425- 1081 - 460.36 -13 MAINT. SUPERVISOR LABOR 6,085.00 0.00 0.00 6,085.00 425- 1081 - 460.36 -15 GENERAL MAINT -LABOR 22,554.52 (821.51) 1,111.93 22,844.94 50 Transfer for payment of MPAC Bond through Redevelopment Authority Transfer for payment of MPAC Bond through Redevelopment Authority Payment on 2013 Rev Bond - Century Center - paid through Redev Authority Trust Payment on 2013 Rev Bond - Century Center - paid through Redev Authority Trust Payment on 2013 Rev Bond - Century Center - paid through Redev Authority Trust Retainage AP 3,578,386.76 0.00 PROPERTY HELD FOR RESALE SCHEDULE 1,632,483.38 IR (1,110,971.75) Per 12/31/13 CAFR IR (521,511.63) Reclass property management 0.00 Reclass property management (0.00) OPERATING CASH $89,493.49; SECURITY DEPOSIT $5,212.89 PER LEIGHTON BALANCE SHEET PER LEIGHTON BALANCE SHEET PER LEIGHTON BALANCE SHEET PER LEIGHTON BALANCE SHEET 172,327.02 (128,779.06) Per 12 /31/13 CAFR (172,122.59) INCLUDES $1,310 CURRENT YEAR SECURITY DEPOSIT City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 425- 1081 - 460.39 -02 ADMINISTRATIVE /MILEAGE 425- 1081 - 460.39 -03 MANAGEMENT FEES 425- 1081 - 460.39 -09 ADMINISTRATIVE EXPENSE 425- 1081 - 460.39 -89 MISC CHARGES & SERVICES 425- 1081 - 460.42 -02 BUILDINGS 425- 1082 - 460.23 -99 OTHER REPAIR & MAINT. SUP 425- 1082 - 460.36 -12 COMM. AREA MAINT GROUNDS 425- 1082 - 460.39 -01 REFUNDS /AWARDS 425- 1083 - 460.39 -01 REFUNDS /AWARDS 425- 1083 - 460.39 -89 MISC CHARGES & SERVICES 425 Leighton Plaza TIF 0.00 FUND 426 TIF -CENT. MED SERV AREA - completed 3/19/15 426- 0000 - 101.00 -00 CASH 426 - 0000 - 103.00 -00 INVESTMENTS 426 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 426 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 426 - 0000 - 243.00 -00 ENCUMBRANCES 426 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 426 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 426 -0000- 271.00 -00 FUND BALANCE 426 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 426 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 426 - 1050- 460.31 -02 ENGINEERING 426 -1050- 460.31 -06 OTHER PROF SERVICES 426 -1050- 460.39 -01 REFUNDS /AWARDS 426 - 1050- 460.42 -01 LAND IMPROVEMENTS 426 Central Medical Svc Area TIF (166,772.34) FUND 429 NORTHEAST DEVLOP TIF AREA - completed 3/19/15 429 - 0000 - 101.00 -00 CASH 429- 0000 - 103.00 -00 INVESTMENTS 429 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 429 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 429 - 0000 - 243.00 -00 ENCUMBRANCES 429 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 429 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 429 - 0000 - 271.00 -00 FUND BALANCE 429 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 429 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 429 - 1050- 460.31 -01 LEGAL 429 - 1050- 460.31 -02 ENGINEERING 429 -1050- 460.31 -06 OTHER PROF SERVICES 429 - 1050- 460.42 -03 STREETS AND ALLEYS 429 Northeast Development TIF (616.58) FUND 430 SOUTHSIDE DEV TIF AREA 81- completed 3/19/15 430- 0000 - 101.00 -00 CASH 430 - 0000 - 103.00 -00 INVESTMENTS 430 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 430 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 430- 0000 - 202.00 -00 RETAINAGE PAYABLE 430 - 0000 - 243.00 -00 ENCUMBRANCES 430 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 430 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 430. 0000. 271.00.00 FUND BALANCE 402.28 (32.78) 9.52 379.02 7,500.00 0.00 625.00 8,125.00 6,745.61 (616.81) 43.74 6,172.54 16,784.00 0.00 0.00 16,784.00 19,423.22 0.00 0.00 19,423.22 1,753.71 0.00 0.00 1,753.71 18,957.82 (1,553.78) 772.19 18,176.23 825.00 0.00 75.00 900.00 2,200.00 0.00 200.00 2,400.00 3,421.00 0.00 0.00 3,421.00 - (0.00) (0.00) o.Do 531,566.46 0.00 0.00 531,566.46 1,760,505.05 0.00 0.00 1,760,505.05 2,461.48 0.00 88.68 2,550.16 - 0.00 (78,971.25) (78,971.25) 179,125.85 0.00 0.00 179,125.85 (179,125.85) 0.00 0.00 (179,125.85) (3,246,144.21) 0.00 0.00 (3,246,144.21) 13,731.81 902,955.93 0.00 916,687.74 (851,210.84) 419,028.56 0.00 (432,182.28) (6,982.98) (2,111.92) (88.68) (9,183.58) 10,380.00 (1,380.00) 78,971.25 87,971.25 15,571.73 (1,071.73) 0.00 14,500.00 1,532,232.98 (1,150,648.50) 0.00 381,584.48 237,888.52 (166,772.34) 0.00 71,116.18 128,574.63 IR 2,215,650.42 AP (2,329,456.47) Per 12/31/13 CAFR (PY ADJ INCLUDES PRIOR PERIOD ADJ) (441,365.86) IR AP INCLUDES PY ADJ FOR MEMORIAL REFUND 555,171.91 0.00 1,055,583.71 0.00 0.00 1,055,583.71 3,496,007.82 0.00 0.00 3,496,007.82 4,888.01 0.00 176.71 5,064.72 IR - 0.00 (112,956.10) (112,956.10) 4,443,700.15 AP 187,523.81 0.00 0.00 187,523.81 (187,523.81) 0.00 0.00 (187,523.81) (66,637.38) 0.00 0.00 (66,637.38) (2,942,153.16) (251,006.16) 0.00 (3,193,159.32) (3,259,796.70) Per 12/31/13 CAFR (1,568,239.76) 253,587.42 0.00 (1,314,652.34) (8,750.68) (1,964.68) (176.71) (10,892.07) (1,325,544.41) IR 5,692.44 0.00 0.00 5,692.44 14,116.19 0.00 35,090.27 49,206.46 AP 9,366.58 (616.58) 0.00 8,750.00 126.23 0.00 77,865.83 77,992.06 141,640.96 AP (0.00) 0.00 - (0.00) (0.00) 1,148,438.29 0.00 0.00 1,148,438.29 3,803,534.68 0.00 0.00 3,803,534.68 5,317.98 0.00 184.45 5,502.43 IR - 0.00 (459,801.23) (459,801.23) AP - 0.00 (25,641.83) (25,641.83) 4,472,032.34 Retainage schedule 1,222,533.09 0.00 0.00 1,222,533.09 (1,222,533.09) 0.00 0.00 (1,222,533.09) (3,818,127.86) 0.00 0.00 (3,818,127.86) 378,479.94 957.70 0.00 379,437.64 (3,438,690.22) Per 12 /31/13 CAFR 51 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment I& Balance EL Total Notes 430 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 430 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 430 - 1050- 460.31 -02 ENGINEERING 430 -1050- 460.31 -06 OTHER PROF SERVICES 430 - 1050- 460.39 -82 DEMOLITION & CLEARANCE 430 - 1050- 460.41 -01 LAND 430 -1050- 460.42 -03 STREETS AND ALLEYS 430 Southside Development TIF #1 59,713.91 FUND 432 SSDA TIF #3 - ERSKINE VILL - completed 3/19/15 432 - 0000 - 101.00 -00 CASH 432 - 0000 - 103.00 -00 INVESTMENTS 432 - 0000 - 111.00 -00 CASH WITH FISCAL AGENT 432 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 432 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 432 - 0000 - 271.00 -00 FUND BALANCE 432 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 432 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 432 - 1050- 460.31 -06 OTHER PROF SERVICES 432 -1050- 460.37 -11 CAPITAL LEASE PRINCIPAL 432 - 1050- 460.37 -12 CAPITAL LEASE INTEREST 432 - 1050 - 460.50 -01 TRANSFER OUT 432 Southside TIF #3 - Erskine Village FUND 433 REDEVELOPMENT GENERAL - completed 3/19/15 433 - 0000 - 101.00 -00 CASH 433 - 0000 - 103.00 -00 INVESTMENTS 433 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 433 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 433 - 0000 - 271.00 -00 FUND BALANCE 433 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 433 - 1050- 460.31 -01 LEGAL 433 Redevelopment General FUND 434 CRED - completed 3/19/15 434 - 0000 - 101.00 -00 CASH 434 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 434 - 0000 - 112.00 -00 PROPERTY HELD FOR RESALE 434 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 434. 0000. 271.00.00 FUND BALANCE 434 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 434 CRED (0.00) FUND 435 DOUGLAS ROAD TIF - completed 3/19/15 435- 0000 - 101.00 -00 CASH 435- 0000 - 103.00 -00 INVESTMENTS 435- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 435- 0000 - 208.15 -00 ADVANCE FROM OTHER FUND 435- 0000 - 243.00 -00 ENCUMBRANCES 435- 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 435- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 435.0000. 271.00.00 FUND BALANCE 435- 0000 - 311.00 -00 GENERAL PROPERTY TAX 435- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 435- 1050- 460.31 -06 OTHER PROF SERVICES 435 -1050- 460.38 -01 PRINCIPAL (2,379,211.99) 83,236.08 0.00 (2,295,975.91) (9,599.58) (2,244.69) (184.45) (12,028.72) (2,308,004.63) IR 126,759.25 (27,535.00) 57,883.75 157,108.00 AP 109,867.00 (50,153.09) 0.00 59,713.91 8,500.00 0.00 0.00 8,500.00 91,412.00 (300.00) 0.00 91,112.00 534,630.29 (3,961.00) 427,559.31 958,228.60 1,274,662.51 Retainage AP & AP 0.00 - - - 0.00 1,376,507.38 0.00 0.00 1,376,507.38 4,558,881.06 0.00 0.00 4,558,881.06 561,092.69 (561,092.69) 0.00 0.00 6,374.09 0.00 261.27 6,635.36 5,942,023.80 IR (1,924.03) 0.00 0.00 (1,924.03) (6,966,762.24) 565,925.62 0.00 (6,400,836.62) (6,402,760.65) Per 12/31/13 CAFR (includes adjustment for PY cash with fiscal agent) (9,175.08) 0.00 0.00 (9,175.08) (17,144.90) (4,176.90) (261.27) (21,583.07) (30,758.15) IR 656.03 (656.03) 0.00 0.00 210,000.00 0.00 (210,000.00) 0.00 281,495.00 0.00 (281,495.00) 0.00 - 0.00 491,495.00 - 491,495.00 Paid debt service through Erskine Village Trustee Account (0.00) 0.00 - (0.00) (0.00) 2,337.55 0.00 0.00 2,337.55 7,741.79 0.00 0.00 7,741.79 10.82 0.00 0.44 11.26 10,090.60 IR (60,218.32) 0.00 0.00 (60,218.32) 34,469.80 6,089.11 0.00 40,558.91 (19,659.41) Per 12 /31/13 CAFR (44.96) (16.71) (0.44) (62.11) (62.11) IR 15,703.32 (6,072.40) 0.00 9,630.92 9,630.92 9,837.67 0.00 0.00 9,837.67 - 0.00 28.19 28.19 IR 105,000.00 0.00 0.00 105,000.00 114,865.86 PROPERTY HELD FOR RESALE SCHEDULE (842,733.00) 0.00 0.00 (842,733.00) 728,196.31 (29.99) 0.00 728,166.32 (114,566.68) Per 12 /31/13 CAFR (300.98) 29.99 (28.19) (299.18) (299.18) IR 0.00 - - 0.00 0.00 51,297.98 0.00 0.00 51,297.98 169,894.76 0.00 0.00 169,894.76 237.54 0.00 4.72 242.26 IR (923,829.00) 0.00 37,152.00 - (665,242.00) Due Major Moves Fund 412 schedule #64 4,200.00 0.00 0.00 4,200.00 (4,200.00) 0.00 0.00 (4,200.00) (148,970.73) 0.00 0.00 (148,970.73) 778,199.38 356.66 0.00 778,556.04 629,585.31 Per 12 /31/13 CAFR (321,894.56) 0.00 0.00 (321,894.56) (556.79) (196.24) (4.72) (757.75) (322,652.31) IR 160.42 (160.42) 0.00 0.00 333,681.37 0.00 (37,152.00) 296,529.37 Payment to Mishawaka 52 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 435- 1050- 460.38 -02 INTEREST 435 Douglas Rd. TIF 395,107.93 FUND 436 NORTHEAST RESIDENTIAL TIF - completed 3/20/15 436 - 0000 - 101.00 -00 CASH 436 - 0000 - 103.00 -00 INVESTMENTS 436 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 436 - 0000 - 208.15 -00 ADVANCE FROM OTHER FUND 436 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 436. 0000. 271.00.00 FUND BALANCE 436 - 0000 - 311.00 -00 GENERAL PROPERTY TAX 436 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 436 - 1050- 460.37 -11 CAPITAL LEASE PRINCIPAL 436 -1050- 460.37 -12 CAPITAL LEASE INTEREST 436 - 1050- 460.50 -02 OTHER FINANCING USES /INTERFUND TRANS OUT 436 -1050- 460.38 -01 PRINCIPAL 436 - 1050- 460.38 -02 INTEREST 436 -1050- 460.38 -03 PAYING AGENT FEES 436 - 1050- 460.41 -01 LAND 436 Northeast Residential TIF 2,224,964.29 FUND 439 CERTIFIED TECHNOLOGY PARK - completed 3/19/15 439 - 0000 - 101.00 -00 CASH 439 - 0000 - 103.00 -00 INVESTMENTS 439 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 439. 0000 - 271.00 -00 FUND BALANCE 439 - 0000 - 335.30 -00 CTP DISTRIBUTION 439 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 439 Certified Tech Park (2,515,588.71) FUND 450 PALAIS HISTORIC PRESV FUND - completed 3/19/15 450- 0000 - 101.00 -00 CASH 450- 0000 - 103.00 -00 INVESTMENTS 450- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 450- 0000 - 271.00 -00 FUND BALANCE 450- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 450- 0405- 368.00 -00 HISTORIC PRESERVATION FUND 450 Palais Historic Preservation Fund FUND 454 AIRPORT URBAN ENT. ZONE - completed 3/19/15 454- 0000 - 101.00 -00 CASH 454- 0000 - 103.00 -00 INVESTMENTS 454- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 454- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 454 -0000- 271.00 -00 FUND BALANCE 454- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 454 Airport Urban Enterprise Zone FUND 600 CONSOLIDATED BLDG. FUND - completed 3/30/15, EDITED 20 MAY 2015 600 - 0000 - 101.00 -00 CASH 600 - 0000 - 101.01 -00 PETTY CASH 600 - 0000 - 103.00 -00 INVESTMENTS 600 - 0000 - 111.00 -00 CASH WITH FISCAL AGENT 600 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 600 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 600 - 0000 - 190.10 -00 FIXED ASSETS 61,779.63 0.00 0.00 61,779.63 358,309.00 - 0.00 - - 0.00 395,107.93 0.00 0.00 395,107.93 1,308,565.50 0.00 0.00 1,308,565.50 1,829.60 0.00 33.10 1,862.70 IR (4,989,008.01) 0.00 248,189.70 - (3,035,282.18) Eddy Street/Triangle Schedule 84 & 85 (2,783.79) 0.00 0.00 (2,783.79) 2,437,713.01 (212,748.72) 0.00 2,224,964.29 2,222,180.50 Per 12/31/13 CAFR (2,725,908.77) 214,435.07 0.00 (2,511,473.70) (2,395.56) (1,686.35) (33.10) (4,115.01) (2,515,588.71) IR 1,030,000.00 0.00 (1,030,000.00) 0.00 Paid to Redevelopment Authority 1,898,500.00 0.00 (1,898,500.00) 0.00 Paid to Redevelopment Authority - 0.00 2,928,500.00 2,928,500.00 Transfer to Redevelopment Authority for Eddy Street Commons Bond 248,189.70 0.00 (248,189.70) 0.00 Paid to Major Moves 184,617.30 0.00 0.00 184,617.30 Paid to Major Moves 1,000.00 0.00 0.00 1,000.00 214,573.09 0.00 0.00 214,573.09 3,328,690.39 - 0.00 0.00 - 0.00 1,163,095.77 0.00 0.00 1,163,095.77 3,852,079.07 0.00 220.77 3,852,299.84 IR 5,385.86 0.00 0.00 5,385.86 5,020,781.47 (3,682,595.46) 2,388.47 0.00 (3,680,206.99) (3,680,206.99) Per 12/31/13 CAFR (1,328,182.00) 0.00 0.00 (1,328,182.00) (9,783.24) (2,388.47) (220.77) (12,392.48) (1,340,574.48) IR 0.00 - - (0.00) - 14,632.33 0.00 0.00 14,632.33 48,461.10 0.00 0.00 48,461.10 67.76 0.00 2.77 70.53 63,163.96 IR (53,395.30) (1,717.25) 0.00 (55,112.55) (55,112.55) Per 12/31/13 CAFR (158.64) (40.38) (2.77) (201.79) IR (9,607.25) 1,757.63 0.00 (7,849.62) (8,051.41) 0.00 87,440.41 0.00 0.00 87,440.41 289,595.55 0.00 0.00 289,595.55 404.90 0.00 16.60 421.50 377,457.46 IR (110,254.00) 0.00 0.00 (110,254.00) (266,117.57) 212.98 0.00 (265,904.59) (376,158.59) Per 12 /31/13 CAFR (1,069.29) (212.98) (16.60) (1,298.87) (1,298.87) IR (0.00) - - (0.00) (0.00) 169,853.42 0.00 0.00 169,853.42 60.00 0.00 0.00 60.00 Agrees to Petty Cash Schedule at 12/31/14 562,739.46 0.00 0.00 562,739.46 1,329.00 0.00 0.00 1,329.00 - 0.00 6,820.00 6,820.00 AR 786.80 0.00 32.39 819.19 IR 134,918.27 0.00 2,517,521.80 2,652,440.07 PER CAPITAL ASSET SCHEDULE 53 City of South Bend, Indiana Interfund Advances Tor Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment S Balance S Total Notes 600 - 0000 - 190.20 -00 ACCUMULATED DEPRECIATION (70,998.29) 0.00 (730,888.86) (801,887.15) PER CAPITAL ASSET SCHEDULE 600 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (15,080.50) (15,080.50) AP 600 - 0000 - 227.10 -00 PAYROLLACCRUAL 0.00 (88,128.33) (88,128.33) ACCRUED PAYROLL 600 - 0000 - 227.10 -01 VACATION & COMP ACCRUAL - (111,489.40) 17,598.95 (93,890.45) ACCRUED VACATION /COMP 600 - 0000 - 227.24 -00 ACCRUED INTEREST PAYABLE - 0.00 (203.76) (203.76) DEBT SCHEDULE #89 ($11), #100 ($103), #112 ($2), #124 ($77), #125 ($10) 600 - 0000 - 204.10 -00 DUE TO OTHER FUNDS - 0.00 (1,405.87) - AP 600 - 0000 - 230.00 -00 BONDS PAYABLE (27,611.13) (9,825.84) 0.00 (37,436.97) Bonds Payable - 63485 Mulberry Cell Tower 600 - 0000 - 230.10 -00 CAPITAL LEASES PAYABLE (58,513.42) 9,825.84 15,709.36 (32,978.22) #89 -$12, 830.90, #100 - $17,037.49 - #112- $3,109.92 600 - 0000 - 230.10 -00 CAPITAL LEASES PAYABLE - NEW - 0.00 (23,231.84) (23,231.84) Debt schedule #124 & 125 600 - 0000 - 230.10 -00 CAPITAL LEASES PAYABLE - TRANS FROM GENERAL FUND - 0.00 (938.52) (938.52) 2,298,879.53 DEBT SCHEDULE #72 & 77 600 - 0000 - 243.00 -00 ENCUMBRANCES 51,286.74 0.00 0.00 51,286.74 600 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (51,286.74) 0.00 0.00 (51,286.74) 600 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (199,283.55) 0.00 0.00 (199,283.55) 600. 0000. 272.00.00 RETAINED EARNINGS 68,665.71 172,334.93 0.00 241,000.64 41,717.09 Per 12 /31/13 CAFR 600 - 0000 - 270.00 -00 CONTRIBUTED CAPITAL - (1,887,723.95) (1,887,723.95) PER CAPITAL ASSET SCHEDULE 600 - 0000 - 322.01 -00 BUILDING (837,868.29) 3,174.19 (3,105.00) (837,799.10) AR 600 - 0000 - 322.01 -10 CONTRACTOR'S REGISTRATION (155,600.00) 2,600.00 (1,900.00) (154,900.00) AR 600 - 0000 - 322.01 -11 INSPECTION FEES (660.00) 0.00 0.00 (660.00) 600 - 0000 - 322.01 -12 FIRE PLAN REVIEW FEES (1,768.00) 0.00 0.00 (1,768.00) 600 - 0000 - 322.01 -13 NE NEIGHBORHOOD DESIGN FEES (2,400.00) 0.00 0.00 (2,400.00) 600 - 0000 - 322.01 -15 COUNTY /CED CHARGES (8,917.21) 0.00 0.00 (8,917.21) 600 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (930.19) (97.67) (32.39) (1,060.25) AR 600 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (649.12) 0.00 0.00 (649.12) 600 - 0000 - 391.01 -00 SALE OF FIXED ASSETS (828.00) 0.00 0.00 (828.00) 600 - 1201 - 322.20 -10 REGISTRATION FEE (4,350.00) 0.00 0.00 (4,350.00) 600 - 1201 - 341.30 -01 TOWING & STORAGE (3,635.00) 0.00 0.00 (3,635.00) 600 - 1201 - 341.30 -02 SALES OF ABANDONED VEHICLE. (9,818.78) 0.00 0.00 (9,818.78) 600 - 1201 - 344.30 -00 ENVIRONMENTAL CLEANUP (86,596.32) 860.75 0.00 (85,735.57) Includes plug of $6 to agree to 2013 CAFR 600 - 1201 - 349.09 -00 DEMOLITION AND BOARDING (33,926.00) 5,588.00 (50.00) (28,388.00) AR 600 - 1201 - 352.00 -00 FORFEITS (193,005.47) 520.00 (760.00) (193,245.47) AR 600 - 1201 - 354.00 -00 ORDINANCE VIOLATION (450.00) 0.00 (50.00) (500.00) AR 600 - 1201 - 360.90 -00 SETTLEMENT FEES (560.19) 0.00 0.00 (560.19) 600 - 1201 - 380.10 -99 MISC. REIMBURSEMENTS (1,318.66) 152.00 0.00 (1,166.66) 600 - 1201 - 392.00 -00 INTER -FUND OPER. TRANSFER (2,306,560.00) 0.00 0.00 W,306,560.031 Trans from EDIT 600 - 1207 - 321.06 -00 PET LICENSES (15,993.00) 290.00 (390.00) (16,093.00) AR 600 - 1207 - 321.06 -10 DANGEROUS DOG LICENSE (615.00) 0.00 0.00 (615.00) 600 - 1207 - 321.06 -20 PET IMPOUND RECLAIM FEE (4,778.00) 90.00 (15.00) (4,703.00) AR 600 - 1207 - 321.06 -30 PET ADOPTION FEES (11,981.50) 385.00 (200.00) (11,796.50) AR 600 - 1207 - 321.06 -40 PICK UP FEES (2,682.00) 350.00 0.00 (2,332.00) 600 - 1207 - 321.06 -45 PET MICRO CHIPPING (3,660.00) 80.00 (40.00) (3,620.00) AR 600 - 1207 - 321.06 -50 VETERINARIAN EXPENSES (1,800.95) 0.00 0.00 (1,800.95) 600 - 1207 - 321.06 -55 PET EUTHANASIA (1,140.00) 0.00 0.00 (1,140.00) 600 - 1207 - 321.06 -60 ANIMAL SURRENDERS (6,647.00) 100.00 (280.00) (6,827.00) AR 600 - 1207 - 321.06 -70 DONATIONS (7,918.77) 461.61 (30.00) (7,487.16) AR 600 - 1207 - 321.50 -10 VARIOUS (630.00) 0.00 0.00 (630.00) 600 - 1207 - 321.60 -10 RABIES SPECIMEN PREP (25.00) 0.00 0.00 (25.00) 600 - 1207 - 337.03 -00 ANIMAL CONTROL GRANT (1,600.00) 0.00 0.00 (1,600.00) 600 - 1207 - 360.00 -00 MISCELLANEOUS REVENUE (153.25) 5.00 0.00 (148.25) 600 - 1306 - 360.90 -00 SETTLEMENT FEES (918.57) 0.00 0.00 (918.57) (5,590,401.73) Code Enforcement 600 - 1201 - 415.10 -01 REGULAR SALARIES 333,631.48 (11,699.56) 28,211.75 350,143.67 ACCRUED PAYROLL AND VAC ADJ 600 - 1201 - 415.10 -03 SEASONAL &INTERNS 10,036.63 (1,940.26) 0.00 8,096.37 600 - 1201 - 415.10 -04 EXTRA AND OVERTIME 1,267.19 0.00 0.00 1,267.19 600 - 1201 - 415.10 -10 HIRING BONUS 4,000.00 0.00 0.00 4,000.00 600 - 1201 - 415.11 -01 FICA - REGULAR 26,541.79 (900.65) 0.00 25,641.14 600 - 1201 - 415.11 -04 PERF - REGULAR 33,745.74 (1,310.34) 0.00 32,435.40 54 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 600 - 1201 - 415.11 -07 UNEMPLOYMENT COMP 828.00 0.00 0.00 828.00 600 - 1201 - 415.11 -08 GROUP INSURANCE - HEALTH 39,015.97 0.00 0.00 39,015.97 600 - 1201 - 415.11 -09 GROUP INSURANCE - LIFE 715.42 0.00 0.00 715.42 600 - 1201 - 415.11 -12 AUTO ALLOWANCE 4,712.50 0.00 0.00 4,712.50 600 - 1201 - 415.11 -22 PARKING ALLOWANCE 4,095.00 0.00 0.00 4,095.00 600 - 1201 - 415.11 -24 CELL PHONE ALLOWANCE 275.00 0.00 0.00 275.00 600 - 1201 - 415.21 -01 OFFICIAL RECORDS 6,157.00 (214.00) 84.00 6,027.00 600 - 1201 - 415.21 -02 PRINT SHOP 5,781.58 0.00 0.00 5,781.58 600 - 1201 - 415.21 -03 CENTRAL STORES- OFFICE 3,975.22 0.00 0.00 3,975.22 600 - 1201 - 415.21 -04 OTHER - OFFICE SUPPLIES 8,494.91 (122.99) 0.00 8,371.92 600 - 1201 - 415.22 -01 CENTRAL SERVICE GASOLINE 33,153.65 0.00 0.00 33,153.65 600 - 1201 - 415.22 -05 UNIFORMS 2,878.81 (3.58) 578.22 3,453.45 600 - 1201 - 415.22 -24 OTHER OPERATING SUPPLIES 1,779.05 (23.06) 187.00 1,942.99 600 - 1201 - 415.23 -20 SMALLTOOLS & EQUIPMENT 229.37 0.00 0.00 229.37 600 - 1201 - 415.31 -01 LEGAL SERVICES 39,500.00 (3,000.00) 4,150.00 40,650.00 600 - 1201 - 415.31 -06 OTHER PROFESSIONAL SVCS 24,143.21 (15.00) 1,835.66 25,963.87 600 - 1201 - 415.31 -39 COLLECTION AGENCY EXPENSE 193.00 0.00 0.00 193.00 600 - 1201 - 415.31 -71 CENTRAL STORES ALLOCATION 2,436.00 0.00 0.00 2,436.00 600 - 1201 - 415.31 -72 GISALLOCATION 20,592.96 0.00 0.00 20,592.96 600 - 1201 - 415.32 -02 POSTAGE /FREIGHT 20,000.02 0.00 1,555.40 21,555.42 600 - 1201 - 415.32 -04 TELEPHONE EXPENSE 17,765.31 (746.83) 1,431.55 18,450.03 600 - 1201 - 415.32 -21 TRAVEL- MILEAGE 329.28 0.00 0.00 329.28 600 - 1201 - 415.32 -23 TRAVEL - HOTEL 365.41 (365.41) 0.00 0.00 600 - 1201 - 415.32 -25 TRAVEL - OTHER 109.63 (35.40) 0.00 74.23 600 - 1201 - 415.33 -01 OUTSIDE PRINTING SERVICES 281.00 0.00 0.00 281.00 600 - 1201 - 415.33 -02 PUBLICATION LEGAL NOTICE 15,883.71 (777.48) 483.38 15,589.61 600 - 1201 - 415.34 -02 LIABILITY INSURANCE 40,092.00 0.00 0.00 40,092.00 600 - 1201 - 415.36 -02 OFFICE EQUIPMENT 4,229.89 0.00 658.82 4,888.71 600 - 1201 - 415.36 -03 AUTOMOTIVE EQUIPMENT 95,297.89 0.00 0.00 95,297.89 600 - 1201 - 415.36 -04 COMPUTER EQUIPMENT 7,728.00 0.00 0.00 7,728.00 600 - 1201 - 415.36 -06 RADIO EQUIPMENT 2,970.41 0.00 0.00 2,970.41 600 - 1201 - 415.36 -13 SITE MOWING (PARKS) 179,046.00 0.00 0.00 179,046.00 600 - 1201 - 415.36 -14 ILLEGAL DUMPING CLEANUP 347,644.00 0.00 0.00 347,644.00 600 - 1201 - 415.36 -15 GRAFFITI REMOVAL - PARKS 90,909.58 (6,463.80) 0.00 84,445.78 600 - 1201 - 415.37 -11 CAPITAL LEASE PRINCIPAL 2,095.56 0.00 (2,095.56) 0.00 600 - 1201 - 415.37 -12 CAPITAL LEASE INTEREST 103.00 0.00 39.95 142.95 600 - 1201 - 415.39 -01 REFUNDS, AWARDS, IMDEMNITIES 2,101.55 0.00 0.00 2,101.55 600 - 1201 - 415.39 -10 SUBSCRIPTIONS 176.80 0.00 0.00 176.80 600 - 1201 - 415.39 -11 DUES & MEMBERSHIPS 1,130.57 0.00 0.00 1,130.57 600 - 1201 - 415.39 -39 BANK CREDIT CARD CHARGES 670.49 (70.45) 0.00 600.04 600 - 1201 - 415.39 -70 EDUCATION &TRAINING 3,879.00 0.00 0.00 3,879.00 600 - 1201 - 415.39 -89 MISC CHARGES & SERVICES 75,919.38 (1,617.06) 765.00 75,067.32 Animal Control 600 - 1207 - 415.10 -01 REGULAR SALARIES 288,275.27 (11,639.25) 14,105.87 290,741.89 600 - 1207 - 415.10 -03 SEASONAL & INTERNS 4,617.50 (420.79) 0.00 4,196.71 600 - 1207 - 415.10 -04 EXTRA AND OVERTIME 8,717.92 0.00 0.00 8,717.92 600 - 1207 - 415.10 -09 PERMANENT PART TIME 7,583.16 (330.48) 0.00 7,252.68 600 - 1207 - 415.10 -10 HIRING BONUS 1,000.00 0.00 0.00 1,000.00 600 - 1207 - 415.11 -01 FICA - REGULAR 23,462.25 (905.97) 0.00 22,556.28 600 - 1207 - 415.11 -04 PERF - REGULAR 33,261.53 (1,350.73) 0.00 31,910.80 600 - 1207 - 415.11 -07 UNEMPLOYMENT COMP 818.52 0.00 0.00 818.52 600 - 1207 - 415.11 -08 GROUP INSURANCE - HEALTH 78,605.63 0.00 0.00 78,605.63 600 - 1207 - 415.11 -09 GROUP INSURANCE - LIFE 922.50 0.00 0.00 922.50 600 - 1207 - 415.11 -12 AUTO ALLOWANCE 2,212.50 0.00 0.00 2,212.50 600 - 1207 - 415.11 -24 CELL PHONE ALLOWANCE 385.00 0.00 0.00 385.00 600 - 1207 - 415.21 -01 OFFICIAL RECORDS - 0.00 0.00 0.00 55 AP AP AP AP AP AP AP AP AP DEBT SCHEDULE # 72 Adjust debt schedule #72 1,525,487.26 AP PAYROLL AND VAC ACCRUAL ADJ City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 600 - 1207 - 415.21 -02 PRINT SHOP 600 - 1207 - 415.21 -03 CENTRAL STORES - OFFICE 600 - 1207 - 415.21 -04 OTHER - OFFICE SUPPLIES 600 - 1207 - 415.22 -01 CENTRAL SERVICE GASOLINE 600 - 1207 - 415.22 -05 UNIFORMS 600 - 1207 - 415.22 -06 FEED 600 - 1207 - 415.22 -20 INSTITUTIONAL & MEDICAL 600 - 1207 - 415.22 -24 OTHER OPERATING SUPPLIES 600 - 1207 - 415.23 -20 SMALLTOOLS & EQUIPMENT 600 - 1207 - 415.23 -99 OTHER REPAIR & MAINT. SUP 600 - 1207 - 415.31 -06 OTHER PROFESSIONAL SVCS 600 - 1207 - 415.31 -09 VETERINARY EXPENSES 600 - 1207 - 415.31 -71 CENTRAL STORES ALLOCATION 600 - 1207 - 415.32 -02 POSTAGE /FREIGHT 600 - 1207 - 415.32 -04 TELEPHONE EXPENSE 600 - 1207 - 415.32 -21 TRAVEL- MILEAGE 600 - 1207 - 415.32 -23 TRAVEL - HOTEL 600 - 1207 - 415.32 -24 TRAVEL- MEALS 600 - 1207 - 415.32 -25 TRAVEL - OTHER 600 - 1207 - 415.33 -01 OUTSIDE PRINTING SERVICES 600 - 1207 - 415.34 -02 LIABILITY INSURANCE 600 - 1207 - 415.35 -01 ELECTRIC 600 - 1207 - 415.35 -02 GAS 600 - 1207 - 415.35 -04 WATER 600 - 1207 - 415.36 -02 OFFICE EQUIPMENT 600 - 1207 - 415.36 -03 AUTOMOTIVE EQUIPMENT 600 - 1207 - 415.36 -04 COMPUTER EQUIPMENT 600 - 1207 - 415.37 -11 CAPITAL LEASE PRINCIPAL 600 - 1207 - 415.37 -12 CAPITAL LEASE INTEREST 600 - 1207 - 415.39 -12 SECURITY 600 - 1207 - 415.39 -39 BANK CREDIT CARD CHARGES 600 - 1207 - 415.39 -70 EDUCATION &TRAINING 600 - 1207 - 415.39 -88 CREMATION SERVICES 600 - 1207 - 415.39 -89 MISC CHARGES & SERVICES Consolidated Building Department 600 - 1306 - 415.10 -01 REGULAR SALARIES 600 - 1306 - 415.10 -05 TEMPORARY SERVICES 600 - 1306 - 415.11 -01 FICA - REGULAR 600 - 1306 - 415.11 -04 PERF- REGULAR 600 - 1306 - 415.11 -07 UNEMPLOYMENT COMP 600 - 1306 - 415.11 -08 GROUP INSURANCE- HEALTH 600 - 1306 - 415.11 -09 GROUP INSURANCE - LIFE 600 - 1306 - 415.11 -22 PARKING ALLOWANCE 600 - 1306 - 415.11 -24 CELL PHONE ALLOWANCE 600 - 1306 - 415.21 -02 PRINT SHOP 600 - 1306 - 415.21 -03 CENTRAL STORES - OFFICE 600 - 1306 - 415.21 -04 OTHER- OFFICE SUPPLIES 600 - 1306 - 415.21 -05 SMALL OFFICE EQUIPMENT 600 - 1306 - 415.22 -01 CENTRAL SERVICE GASOLINE 600 - 1306 - 415.31 -06 OTHER PROFESSIONAL SVCS 600 - 1306 - 415.31 -70 ADM FEE ALLOCATION 600 - 1306 - 415.31 -71 CENTRAL STORES ALLOCATION 600 - 1306 - 415.32 -02 POSTAGE /FREIGHT 600 - 1306 - 415.32 -04 TELEPHONE EXPENSE 600 - 1306 - 415.32 -24 TRAVEL - MEALS 600 - 1306 - 415.32 -25 TRAVEL - OTHER 1,703.13 0.00 0.00 1,703.13 6,522.75 591.25 0.00 0.00 591.25 (1,696.75) 11,494.70 0.00 0.00 11,494.70 0.00 11,839.47 0.00 0.00 11,839.47 1,760.04 1,620.36 0.00 24.64 1,645.00 AP 154.06 0.00 10.68 164.74 AP 29,533.87 0.00 (80.65) 29,453.22 AP 979.05 0.00 38.01 1,017.06 AP 2,815.34 0.00 1,441.75 4,257.09 AP 611.17 0.00 399.12 1,010.29 AP 31,902.28 (1,130.74) 23.28 30,794.82 AP 15,136.86 0.00 172.00 15,308.86 AP 2,844.00 0.00 0.00 2,844.00 264.00 1,327.58 0.00 149.99 1,477.57 AP 2,400.00 0.00 205.21 2,605.21 AP 173.60 0.00 0.00 173.60 9.58 194.22 0.00 0.00 194.22 54.90 0.00 0.00 54.90 115.00 0.00 0.00 115.00 500.00 0.00 0.00 500.00 4,548.00 0.00 0.00 4,548.00 13,050.67 0.00 0.00 13,050.67 4,430.40 0.00 0.00 4,430.40 5,416.64 (892.44) 928.79 5,452.99 AP 822.96 0.00 0.00 822.96 26,626.34 0.00 0.00 26,626.34 3,312.00 0.00 0.00 3,312.00 767.02 0.00 (767.02) 0.00 DEBT SCHEDULE #77 48.38 0.00 4.43 52.81 Adjust Debt Schedule #77 969.62 0.00 0.00 969.62 630.59 (50.69) 0.00 579.90 205.85 0.00 0.00 205.85 - 0.00 1,277.52 1,277.52 AP 175.00 0.00 0.00 175.00 628,068.62 616,365.72 (22,937.91) 28,211.76 621,639.57 ACCRUED PAYROLL AND VAC ADJ 6,522.75 (1,242.00) 0.00 5,280.75 46,623.52 (1,696.75) 0.00 44,926.77 68,977.76 (2,569.06) 0.00 66,408.70 1,760.04 0.00 0.00 1,760.04 115,222.16 0.00 0.00 115,222.16 1,545.00 0.00 0.00 1,545.00 2,995.00 0.00 0.00 2,995.00 420.00 0.00 0.00 420.00 3,686.57 0.00 0.00 3,686.57 374.44 0.00 0.00 374.44 5,149.64 (624.28) 0.00 4,525.36 2,056.92 0.00 0.00 2,056.92 15,000.71 0.00 0.00 15,000.71 6,373.63 0.00 0.00 6,373.63 30,943.80 0.00 0.00 30,943.80 264.00 0.00 0.00 264.00 1,578.48 0.00 167.00 1,745.48 AP 4,920.00 0.00 0.00 4,920.00 9.58 0.00 0.00 9.58 12.00 0.00 0.00 12.00 56 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP AMW 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total M1 Notes 600 - 1306 - 415.33 -01 OUTSIDE PRINTING SERVICES 455.97 0.00 0.00 455.97 600 - 1306 - 415.33 -02 PUBLICATION LEGAL NOTICE 355.88 0.00 0.00 355.88 600 - 1306 - 415.34 -02 LIABILITY INSURANCE 17,184.00 0.00 0.00 17,184.00 600 - 1306 - 415.36 -02 OFFICE EQUIPMENT 237.50 0.00 0.00 237.50 600 - 1306 - 415.36 -03 AUTOMOTIVE EQUIPMENT 10,916.63 0.00 0.00 10,916.63 600 - 1306 - 415.36 -04 COMPUTER EQUIPMENT 5,148.00 0.00 0.00 5,148.00 600 - 1306 - 415.36 -06 RADIO EQUIPMENT 121.60 0.00 0.00 121.60 600 - 1306 - 415.37 -11 CAPITAL LEASE PRINCIPAL 15,128.86 0.00 (15,128.86) 0.00 600 - 1306 - 415.37 -12 CAPITAL LEASE INTEREST 897.69 (147.45) 167.85 918.09 600 - 1306 - 415.39 -01 REFUNDS, AWARDS, IMDEMNITIES 340.00 0.00 0.00 340.00 600 - 1306 - 415.39 -11 DUES & MEMBERSHIPS 1,588.00 0.00 0.00 1,588.00 600 - 1306 - 415.39 -38 BAD DEBT /UNCOLLECTABLE NSF CK 346.55 0.00 0.00 346.55 600 - 1306 - 415.39 -70 EDUCATION &TRAINING 1,151.07 (160.00) 0.00 991.07 600 - 1306 - 415.39 -89 MISC CHARGES & SERVICES 0.48 0.00 0.00 0.48 600 - 0000 - 415.45 -00 DEPRECIATION EXPENSE - 0.00 124,860.01 124,860.01 600 - 1306 - 415.39 -89 ADJUST FOR PY DIFFERENCE IN LEASES - 0.00 2,674.97 2,674.97 600 Consolidated Building Department 0.00 (0.00) (0.00) 0.00 FUND 601 PARKING GARAGE FUND - completed 3/23/15 601 - 0000 - 101.00 -00 CASH 248,723.84 0.00 0.00 248,723.84 601 - 0000 - 103.00 -00 INVESTMENTS 823,753.25 0.00 0.00 823,753.25 601 - 0000 - 115.95 -00 ACCOUNTS RECEIVABLE - 0.00 408.00 408.00 601 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 1,151.75 0.00 48.63 1,200.38 601 - 0000 - 149.20 -00 UNAM LOSS ON SALE /LEA5E 1,125,301.00 0.00 (562,647.00) 562,654.00 601 - 0000 - 190.10 -00 FIXED ASSETS 8,166,455.00 0.00 76,758.00 8,243,213.00 601 - 0000 - 190.15 -00 LAND & CONST IN PROGRESS 1,132,020.00 0.00 0.00 1,132,020.00 601 - 0000 - 190.20 -00 ACCUMULATED DEPRECIATION (4,212,769.00) 0.00 (287,046.00) (4,499,815.00) 601 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (145,962.67) (145,962.67) 601 - 0000 - 202.00 -00 RETAINAGE AP - 0.00 (6,483.88) (6,483.88) 601 - 0000 - 232.10 -00 UNAM GAIN SALE /LEASE (10,277.00) 0.00 2,307.00 (7,970.00) 601 - 0000 - 243.00 -00 ENCUMBRANCES 192,984.32 0.00 0.00 192,984.32 601 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES (192,984.32) 0.00 0.00 (192,984.32) 601 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (626,251.20) 0.00 0.00 (626,251.20) 601. 0000. 271.00.00 FUND BALANCE (6,458,666.42) 95,888.62 0.00 (6,362,777.80) 601 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (2,316.12) (613.73) (48.63) (2,978.48) 601 - 0460 - 349.11 -03 DAILY PARKING (17,076.05) 80.00 (17.00) (17,013.05) 601 - 0460 - 349.11 -04 MONTHLY PARKING (174,053.00) 0.00 0.00 (174,053.00) 601 - 0460 - 349.11 -05 VALIDATIONS (195.00) 0.00 0.00 (195.00) 601 - 0460 - 349.11 -06 SPECIAL EVENTS (43,856.00) 0.00 0.00 (43,856.00) 601 - 0460 - 349.11 -07 KEY CARD INCOME (540.00) 0.00 0.00 (540.00) 601 - 0460 - 360.00 -00 MISCELLANEOUS REVENUE (828.00) 435.00 0.00 (393.00) 601 - 0462 - 349.11 -03 DAILY PARKING (24,750.85) 0.00 (91.00) (24,841.85) 601 - 0462 - 349.11 -04 MONTHLY PARKING (374,481.00) 0.00 0.00 (374,481.00) 601 - 0462 - 349.11 -05 VALIDATIONS (11,254.24) 0.00 0.00 (11,254.24) 601 - 0462 - 349.11 -07 KEY CARD INCOME (5,550.00) 0.00 0.00 (5,550.00) 601 - 0462 - 360.00 -00 MISCELLANEOUS REVENUE 201.00 (144.00) 0.00 57.00 601 - 0462 - 380.10 -86 ENERGY REBATES (63,840.00) 0.00 0.00 (63,840.00) 601 - 0463 - 351.00 -00 FINES & FEES (76,411.00) 1,165.00 (290.00) (75,536.00) 601 - 0463 - 361.00 -00 INTEREST ON INVESTMENTS (470.58) 41.62 0.00 (428.96) 601 - 0463 - 349.11 -02 HANDICAP PARKING (1,485.00) 0.00 0.00 (1,485.00) 601 - 0464 - 349.11 -03 DAILY PARKING (4,679.05) 0.00 (10.00) (4,689.05) 601 - 0464 - 349.11 -04 MONTHLY PARKING (218,459.00) 0.00 0.00 (218,459.00) 601 - 0464 - 349.11 -05 VALIDATIONS (62.25) 0.00 0.00 (62.25) 601 - 0464 - 349.11 -07 KEY CARD INCOME (330.00) 0.00 0.00 (330.00) 601 - 0464 - 360.00 -00 MISCELLANEOUS REVENUE 39.00 (16.00) 0.00 23.00 601 - 0465- 351.00 -00 FINES & FEES (720.00) 0.00 0.00 (720.00) 57 Capital Lease #89 & #100 & 112 & 124 &125 Accrued Interest Adjust #89 & #100 & 112 & 124 & 125 PER CAPITAL ASSET SCHEDULE 1,096,249.23 ($1,081.75) AND $3,756.72 TRANS FROM GENERAL FUND - Total Expenditures- $3,145,689.10 AR IR Amortize $562,647 per year Agrees to fixed asset schedule Agrees to fixed asset schedule Agrees to fixed asset schedule AP RETAINAGE AP SCHEDULE & AP 6,351,740.92 Amortize $2,307 per year (6,989,029.00) Per 12/31/13 CAFR IR AR AR AR AR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 601 - 0464 - 360.00 -99 CONTRIBUTED CAPITAL 0.00 (2,682.00) (2,682.00) (1,023,307.88) TRANSFER FIXED ASSET OF $20,116 LESS $17,434 A/D FROM GENERAL FUND 601 - 0460 - 645.31 -06 OTHER PROFESSIONAL SVCS 133,780.55 (22,012.88) 26,131.62 137,899.29 601 - 0460 - 645.31 -70 ADM FEE ALLOCATION 5,762.88 0.00 0.00 5,762.88 601 - 0460 - 645.34 -02 LIABILITY INSURANCE 984.00 0.00 0.00 984.00 601 - 0460 - 645.36 -01 BUILDINGS 4,541.24 0.00 0.00 4,541.24 601 - 0460 - 645.39 -39 CREDIT CARD CHARGES 2,474.77 (157.05) 0.00 2,317.72 601 - 0460 - 645.42 -02 BUILDINGS 25,065.60 (452.25) 4,223.33 28,836.68 601 - 0461 - 645 -31 -06 BUILDINGS - 0.00 7,025.15 7,025.15 601 - 0461 - 645 -31 -99 CAPITAL ASSET ADDITIONS - 0.00 (56,642.00) (56,642.00) 601 - 0462 - 645.31 -06 OTHER PROFESSIONAL SVCS 223,654.59 (37,713.30) 15,677.86 201,619.15 601 - 0462 - 645.31 -70 ADM FEE ALLOCATION 13,139.40 0.00 0.00 13,139.40 601 - 0462 - 645.34 -02 LIABILITY INSURANCE 3,156.00 0.00 0.00 3,156.00 601 - 0462 - 645.36 -01 BUILDINGS 10,415.21 (4,280.95) 945.00 7,079.26 601 - 0462 - 645.39 -38 BAD DEBT / UNCOLLECTABLE NSF CK 5.00 0.00 0.00 5.00 601 - 0462 - 645.39 -39 CREDIT CARD CHARGES 369.97 (51.01) 0.00 318.96 601 - 0462 - 645.42 -02 BUILDINGS 41,689.08 (452.25) 4,223.33 45,460.16 601 - 0463 - 645.31 -06 OTHER PROFESSIONAL SVCS 72,379.47 (10,539.32) 18,364.35 80,204.50 601 - 0463 - 645.31 -70 ADM FEE ALLOCATION 2,356.92 0.00 0.00 2,356.92 601 - 0464 - 645.31 -06 OTHER PROFESSIONAL SVCS 119,256.95 (20,676.20) 24,980.79 123,561.54 601 - 0464 - 645.31 -70 ADM FEE ALLOCATION 4,962.00 0.00 0.00 4,962.00 601 - 0464 - 645.34 -02 LIABILITY INSURANCE 3,420.00 0.00 0.00 3,420.00 601 - 0464 - 645.36 -01 BUILDINGS 2,331.48 0.00 0.00 2,331.48 601 - 0464 - 645.39 -39 CREDIT CARD CHARGES 351.69 (49.05) 0.00 302.64 601 - 0464 - 645.42 -02 BUILDINGS 161,579.12 (452.25) 50,875.12 212,001.99 601 - 0000 - 645.45 -01 AMORTIZATION EXPENSE - 0.00 560,340.00 560,340.00 601 - 0000 - 645.45 -00 DEPRECIATION EXPENSE - 0.00 269,612.00 269,612.00 601 Parking Garages (0.00) (0.00) - - FUND 619 BLACKTHORN GOLF COURSE - completed 3/30/15 619 - 0000 - 101.00 -00 CASH 44.21 0.00 0.00 44.21 619 - 0000 - 101.01 -01 PETTY CASH W /FISCAL AGENT 1,100.00 0.00 0.00 1,100.00 619 - 0000 - 111.00 -00 CASH WITH FISCAL AGENT 82,356.86 0.00 0.00 82,356.86 619 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE (3,036.67) 0.00 9,348.67 6,312.00 619 - 0000 - 117.00 -00 PREPAID EXPENSE 3,000.00 0.00 0.00 3,000.00 619 - 0000 - 142.00 -00 INVENTORY -GOLF PROSHOP 5,893.95 0.00 0.00 5,893.95 619 - 0000 - 144.00 -00 CONCESSION INVENTORY 450.00 0.00 0.00 450.00 619 - 0000 - 190.10 -00 FIXED ASSETS 4,843,162.00 0.00 0.00 4,843,162.00 619 - 0000 - 190.15 -00 LAND & CONST IN PROGRESS 448,469.00 0.00 738,779.00 1,187,248.00 619 - 0000 - 190.20 -00 ACCUMULATED DEPRECIATION (2,982,230.00) 0.00 (157,513.00) (3,139,743.00) 619 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 7,068.74 0.00 (9,581.74) (2,513.00) 619 - 0000 - 204.00 -00 DUE TO OTHER FUNDS (6,197,878.89) 0.00 4,725,748.89 ' 619 - 0000 - 204.20 -00 RESERVE FOR UNCOLLECTABLE 4,508,128.91 0.00 (4,508,128.91) 0.00 619 - 0000 - 204.30 -00 EQUIPMENT (52,364.90) 0.00 52,364.90 0.00 619 - 0000 - 227.20 -00 PAYABLE TO STATE (206.80) 0.00 0.00 (206.80) 619 - 0000 - 227.99 -00 OTHER LIABILITY - 0.00 (700.00) (700.00) 619 - 0000 - 227.40 -00 LEASE PAYABLE - PNC OLD (106,802.80) 0.00 106,802.80 0.00 619 - 0000 - 227.40 -00 LEASE PAYABLE - PNC NEW - 0.00 (257,238.04) (257,238.04) 619 - 0000 - 227.24 -00 ACCRUED INTEREST PAYABLE - 0.00 (300.10) (300.10) 619 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (160,028.23) 0.00 0.00 (160,028.23) 619. 0000. 271.00.00 FUND BALANCE (410,206.32) (4,506.06) 0.00 (414,712.38) 619 - 0000 - 361 -00 -00 INTEREST INCOME - (36.20) 0.00 (36.20) 619 - 0000 - 361 -00 -00 INTEREST INCOME FUND 319 - 183.47 0.00 183.47 619 - 1065- 347.01 -19 LPGA TOURNAMENT FEES (168,407.43) 0.00 0.00 (168,407.43) 619 - 1065- 347.01 -20 GOLF COURSE GREEN FEES (584,841.75) 0.00 0.00 (584,841.75) 58 AP AP AP Per fixed asset schedule Includes plug for $21,624.46 AP AP AP AP RETAINAGE AP AND AP 1,660,595.96 Per fixed asset schedule capitalization of 2013 expense; CY = AP Agrees to Petty Cash Schedule at 12/31/14 Per Billy Casper balance sheet Per Billy Casper balance sheet Per PY Balance Sheet Agrees to Inventory Schedule Agrees to Inventory Schedule PER CAPITAL ASSET RECORD CONTRIBUTED CAPITAL FROM COMMUNITY INVESTMENT PER CAPITAL ASSET RECORD Per Billy Casper balance sheet AGREE TO FUND 324; EQUAL TO SALE OF BLACKTHORN AGREE TO FUND 324; EQUAL TO SALE OF BLACKTHORN EQUIPMENT LOAN WRITTEN OFF WITH SALE Per Billy Casper balance sheet Per Billy Casper balance sheet RETIRED DEBT SCHEDULE #75 WITH NEW SCHEDULE #125 AGREED TO GOLF CART SCHEDULE #121 $56,916 due in 2015 1,256,736.08 SCHEDULE #121 (574,740.61) Per 12/31/13 CAFR City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance S Total Notes 619 - 1065- 347.01 -22 GOLF CART RENTALS (93,802.39) 0.00 0.00 (93,802.39) 619 - 1065- 347.01 -23 PRO SHOP RETAIL SALES (185,602.59) 460.09 0.00 (185,142.50) 619 -1065- 347.01 -25 DRIVING RANGE (34,570.51) 0.00 0.00 (34,570.51) 619 -1065- 347.01 -26 GIFT CERTIFICATES (9,061.49) 0.00 0.00 (9,061.49) 619 - 1065- 347.01 -27 MEMBERSHIPS /SEASON PASSES (191,658.00) 0.00 0.00 (191,658.00) 619 - 1065- 347.01 -29 CLUB RENTAL (4,070.00) 0.00 0.00 (4,070.00) 619 - 1065- 347.01 -30 CONCESSION (219,584.52) 0.00 0.00 (219,584.52) 619 - 1065- 347.01 -31 INSTRUCTION (6,562.99) 0.00 0.00 (6,562.99) 619 -1065- 347.01 -41 OTHER GOLF (6,190.03) (67.64) (9,348.67) (15,606.34) 619 -1065- 347.01 -99 ADVERTISING REVENUE (35,033.33) 0.00 0.00 (35,033.33) 619 - 0000 - 392.00 -00 TRANSFER IN FROM FUND 324 - 0.00 (269,984.88) (269,984.8 619 - 0000 - 270.00 -00 CONTRIBUTED CAPITAL - 0.00 (738,779.00) (738,779.00) Expenditures Maintenance 619 - 1065- 460.62 -01 SALARIES 257,104.25 0.00 0.00 257,104.25 619 -1065- 460.62 -02 PAYROLLOVERHEAD 23,711.36 0.00 0.00 23,711.36 619 -1065- 460.62 -03 HEALTH INSURANCE 21,811.72 (1,827.96) 0.00 19,983.76 619 - 1065- 460.62 -05 TRAVELALLOWANCE 1,084.90 0.00 0.00 1,084.90 619 -1065- 460.62 -06 PROF. EDUCATION 65.00 0.00 0.00 65.00 619 - 1065- 460.62 -07 DUES /SUBSCRIPTION 835.00 0.00 0.00 835.00 619 - 1065- 460.62 -08 UNIFORMS /CLOTHING 1,334.42 0.00 0.00 1,334.42 619 - 1065- 460.62 -10 FERTILIZER 24,282.18 0.00 0.00 24,282.18 619 - 1065- 460.62 -11 FUNGICIDES 33,046.45 0.00 0.00 33,046.45 619 -1065- 460.62 -12 INSECTICIDES 5,436.56 0.00 0.00 5,436.56 619 - 1065- 460.62 -13 HERBICIDES 5,288.89 0.00 0.00 5,288.89 619 -1065- 460.62 -14 HORTCULT. SUPPLY 18,337.95 0.00 0.00 18,337.95 619 - 1065- 460.62 -15 SEED 1,633.01 0.00 0.00 1,633.01 619 -1065- 460.62 -17 SAND 9,138.70 0.00 0.00 9,138.70 619 - 1065- 460.62 -23 SMALLTOOLS 355.43 0.00 0.00 355.43 619 -1065- 460.62 -24 IRRIGATION REPAIR 11,758.89 0.00 0.00 11,758.89 619 - 1065- 460.62 -25 DRAINAGE SUPPLY 5,081.36 0.00 0.00 5,081.36 619 - 1065- 460.62 -26 FUEL /LUBRICANTS 27,870.86 0.00 0.00 27,870.86 619 - 1065- 460.62 -29 G.G. ACCESSORIES 5,413.36 0.00 0.00 5,413.36 619 - 1065- 460.62 -31 EQUIPMENT REPAIRS 36,561.37 0.00 0.00 36,561.37 619 - 1065- 460.62 -34 OFFICE SUPPLY 1,216.49 0.00 0.00 1,216.49 619 -1065- 460.62 -36 BUILDING MAINT. 2,156.36 0.00 0.00 2,156.36 619 - 1065- 460.62 -39 UTILITY WATER 1,362.01 0.00 0.00 1,362.01 619 -1065- 460.62 -40 UTILITY ELECTRIC 5,734.46 0.00 0.00 5,734.46 619 - 1065- 460.62 -42 TRASH REMOVAL 4,436.74 0.00 0.00 4,436.74 619 -1065- 460.62 -43 MISCELLANEOUS 213.28 0.00 10,281.74 10,495.02 619 - 1065- 460.62 -46 UTILITY GAS 3,705.23 0.00 0.00 3,705.23 619 -1065- 460.62 -47 CAPITAL EQUIP /IMPROV. 15,868.26 0.00 0.00 15,868.26 Administration 619 - 1065- 460.63 -04 PAYROLL SERVICES 8,382.77 1,832.17 0.00 10,214.94 619 -1065- 460.63 -10 ADVERTISING 23,143.32 0.00 0.00 23,143.32 619 - 1065- 460.63 -18 YELLOW PAGES /WEBSITE 3,304.98 0.00 0.00 3,304.98 619 - 1065- 460.63 -20 INSURANCE 1,571.79 0.00 0.00 1,571.79 619 - 1065- 460.63 -21 BANK CHARGES 3.15 0.00 0.00 3.15 619 - 1065- 460.63 -23 CITY ACCOUNTING FEE 24,000.00 0.00 0.00 24,000.00 619 - 1065- 460.63 -25 DUES & SUBSCRIPTION 866.83 0.00 0.00 866.83 619 - 1065- 460.63 -26 TELEPHONE SERVICE 9,787.71 0.00 0.00 9,787.71 619 -1065- 460.63 -29 TV CABLE 1,726.10 0.00 0.00 1,726.10 619 - 1065- 460.63 -31 WATER /SEWER 5,127.34 0.00 0.00 5,127.34 619 -1065- 460.63 -32 GAS C.H. 5,124.52 0.00 0.00 5,124.52 619 - 1065- 460.63 -34 OFFICE SUPPLIES /EQUIP. 5,369.11 0.00 0.00 5,369.11 59 To agree AR to Billy Casper Balance Sheet ADJUST INTERFUND LOANS FOR PROCEEDS FROM SALE OF BLACKTHORN (2,556,957.86) FOR ADD'L LAND; ORIGINALLY LAND HELD FOR RESALE IN DCI - CORRECTED IN 2014 533,298.27 Adjust AP to agree to Billy Casper AP and other liability Balances City of south Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 619 - 1065- 460.63 -38 POSTAGE /FREIGHT 619 - 1065- 460.63 -39 CREDIT CARD FEES 619 - 1065- 460.63 -40 SECURITY 619 -1065- 460.63 -41 MISCELLANEOUS 619 - 1065- 460.63 -42 BUILDING MAINTENANCE Proshop 619 - 1065- 460.64 -01 SALARIES 619 - 1065- 460.64 -02 PAYROLLOVERHEAD 619 -1065- 460.64 -03 HEALTH INSURANCE 619 - 1065- 460.64 -05 DUES /SUBSCRIPTIONS 619 - 1065- 460.64 -06 TRAVELALLOWANCE 619 - 1065- 460.64 -07 PROF. EDUCATION 619 -1065- 460.64 -08 UNIFORMS /CLOTHING 619 - 1065- 460.64 -10 COST OF GOODS SOLD 619 -1065- 460.64 -11 RANGE BALLS /SUPPLY 619 -1065- 460.64 -13 RENTALCLUBS 619 - 1065- 460.64 -15 GOLF CART ELECTRICITY 619 - 1065- 460.64 -16 GOLF CART MAINTENANCE 619 - 1065- 460.64 -17 HANDICAP SERVICE 619 - 1065- 460.64 -18 PRO SHOP SUPPLIES 619 -1065- 460.64 -19 SCORECARDS 619 -1065- 460.64 -24 GPS FEES 619 -1065- 460.64 -28 DEBT SERVICE - PRINCIPAL 619 -1065- 460.64 -29 DEBT SERVICE - INTEREST 619 - 1065- 460.64 -30 TOURNAMENT EXP - LPGA 619 -1065- 460 -69.99 GOLF CART CAPITAL LEASE Concessions 619 - 1065- 460.65 -01 SALARIES 619 -1065- 460.65 -02 PAYROLLOVERHEAD 619 -1065- 460.65 -03 HEALTH INSURANCE 619 -1065- 460.65 -10 COST OF GOODS SOLD 619 - 1065- 460.65 -12 PAPER GOODS 619 - 1065- 460.65 -13 CLEANING SUPPLIES 619 - 1065- 460.65 -16 EQUIPMENT /SUPPLIES 619 - 1065- 460.65 -17 LINENS 619 - 1065- 460.65 -19 OUTING EXPENSE 619 -1065- 460.65 -20 LICENSES & PERMITS other 155,004.88 619 -1065- 460.66 -10 FIXED FEE 619 - 1065- 460.66 -12 MGMT.. EXPENSE 619 - 1065- 460.66 -12 OTHER 619 - 1065- 460.45 -00 DEPRECIATION 619 Blackthorn Golf Course 0.00 653 Sewage Debt Service Reserve FUND 655 PROJECT RELEAF - completed 3/19/15 655- 0000 - 101.00 -00 CASH 655- 0000 - 103.00 -00 INVESTMENTS 655- 0000 - 115.10 -00 ACCTS REC - CUSTOMER 655- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 655- 0000 - 227.10 -00 ACCRUED PAYROLL 655- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 655- 0000 - 271.00 -00 FUND BALANCE 655- 0000 - 346.01 -10 METERED SALES - RESIDENTIAL 655- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 655- 0609 - 435.10 -03 SEASONAL &INTERNS 1,644.22 (63.02) 0.00 1,581.20 20,140.89 (316.42) 0.00 19,824.47 1,335.50 0.00 0.00 1,335.50 3,972.60 0.00 0.00 3,972.60 13,982.27 0.00 0.00 13,982.27 130,935.83 228,444.85 3,864.58 0.00 232,309.43 15,089.58 579.69 0.00 15,669.27 8,343.45 0.00 0.00 8,343.45 279.80 0.00 0.00 279.80 1,556.80 0.00 0.00 1,556.80 165.00 0.00 0.00 165.00 65.09 0.00 0.00 65.09 155,004.88 0.00 0.00 155,004.88 3,475.60 0.00 0.00 3,475.60 3,723.13 0.00 0.00 3,723.13 13,735.35 0.00 0.00 13,735.35 2,648.67 0.00 0.00 2,648.67 4,150.00 0.00 0.00 4,150.00 773.18 0.00 0.00 773.18 859.56 0.00 0.00 859.56 47,000.00 0.00 0.00 47,000.00 37,162.02 0.00 (37,162.02) 0.00 4,636.54 0.00 300.10 4,936.64 ACCRUED INTEREST PER SCHEDULE #121 109,076.25 0.00 0.00 109,076.25 - 0.00 187,597.26 187,597.26 791,369.36 NEW BLACKTHORN PNC LEASE LESS REFINANCE OF OLD LEASE 57,019.06 0.00 0.00 57,019.06 6,389.88 0.00 0.00 6,389.88 48.92 (4.21) 0.00 44.71 77,571.22 47.34 0.00 77,618.56 3,483.54 0.00 0.00 3,483.54 1,663.50 0.00 0.00 1,663.50 3,011.62 0.00 0.00 3,011.62 1,338.90 0.00 0.00 1,338.90 6,966.52 0.00 0.00 6,966.52 1,049.47 0.00 0.00 1,049.47 158,585.76 96,000.00 0.00 0.00 96,000.00 7,406.00 (45.51) 0.00 7,360.49 - (100.32) 0.00 (100.32) Includes $19 plug to agree to 2013 CAFR - 0.00 157,513.00 157,513.00 260,773.17 - 0.00 (0.00) - (0.00) (0.00) 226,985.90 0.00 0.00 226,985.90 751,758.95 0.00 0.00 751,758.95 37,787.80 0.00 0.00 37,787.80 AGREES TO AR SCHEDULE 1,051.09 0.00 47.91 1,099.00 IR - 0.00 (1,390.32) (1,390.32) 1,016,241.33 ACCRUED PAYROLL (24,372.59) 0.00 0.00 (24,372.59) (951,359.77) 1,917.71 0.00 (949,442.06) (973,814.65) Per 12 /31/13 CAFR (436,317.17) 0.00 0.00 (436,317.17) (3,076.46) (609.23) (47.91) (3,733.60) (440,050.77) IR 23,613.55 (1,215.50) 1,291.51 23,689.56 ACCRUED PAYROLL 60 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR E Account Numbers Account Name Worksheet Adjustment Adjustment Balance Total Notes 655- 0609 - 435.10 -04 OVERTIME 3,440.27 0.00 0.00 3,440.27 655- 0609 - 435.11 -01 FICA - REGULAR 2,069.67 (92.98) 98.81 2,075.50 ACCRUED PAYROLL 655- 0609 - 435.11 -07 UNEMPLOYMENT COMP 296.52 0.00 0.00 296.52 655- 0609 - 435.22 -24 OTHER OPERATING SUPPLIES 7,049.90 0.00 0.00 7,049.90 655- 0609 - 435.31 -07 MGMT FEE - WATER WORKS 11,520.00 0.00 0.00 11,520.00 655- 0609 - 435.31 -70 ADM FEE ALLOCATION 11,669.04 0.00 0.00 11,669.04 655- 0609 - 435.34 -02 LIABILITY INSURANCE 396.00 0.00 0.00 396.00 655- 0609 - 435.36 -03 AUTOMOTIVE EQUIPMENT 9,909.61 0.00 0.00 9,909.61 655- 0609 - 435.37 -11 CAPITAL LEASE PRINCIPAL 67,574.19 0.00 0.00 67,574.19 655- 0609 - 435.37 -12 CAPITAL LEASE INTEREST 4,615.11 0.00 0.00 4,615.11 655- 0609 - 435.50 -02 INTERFUND TRANSFER 250,000.00 0.00 0.00 250,000.00 Trans to MVH Fund 202 655- 0609 - 435.63 -70 BAD DEBT EXPENSES 5,388.39 0.00 0.00 5,388.39 397,624.09 655 Project ReLeaf (0.00) 0.00 0.00 0.00 0.00 FUND 677 HALL OF FAME CAPITAL - COMPLETED 3/20/15 677 - 0000 - 101.00 -00 CASH 129,552.49 0.00 0.00 129,552.49 677 - 0000 - 103.00 -00 INVESTMENTS 429,067.35 0.00 0.00 429,067.35 677 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 599.91 0.00 24.77 624.68 IR 677 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (225.00) (225.00) AP 677 - 0000 - 204.00 -00 DUE TO OTHER FUND - 0.00 (715.44) ( 677 - 0000 - 208.15 -00 ADVANCE FROM OTHER FUND (656,847.89) 0.00 98,543.81 (558, 0.00 Discounted General Fund Advance to Hall 677 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (680,596.96) 0.00 0.00 (680,596.96) adjust for balance sheet accruals 677. 0000. 271.00.00 FUND BALANCE 679,038.12 1,558.84 0.00 680,596.96 0.00 Per 12 /31/13 CAFR 677 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,822.51) (426.92) (24.77) (2,274.20) IR 677 - 0000 - 392.99 -99 OPERATING TRANSFER - 0.00 (98,543.81) - (100,818.01) Transfer from General Fund - adjust 677 - 0414 - 645.22 -24 OTHER OPERATING SUPPLIES 418.97 (365.47) 0.00 53.50 so net assets always zero 677 - 0414 - 645.34 -02 LIABILITY INSURANCE 6,312.00 0.00 0.00 6,312.00 677 - 0414 - 645.35 -01 ELECTRIC 23,850.22 0.00 0.00 23,850.22 677 - 0414 - 645.35 -02 GAS 14,485.68 0.00 0.00 14,485.68 677 - 0414 - 645.35 -04 WATER 4,204.23 (686.95) 715.44 4,232.72 677 - 0414 - 645.36 -01 BUILDINGS 51,738.39 (79.50) 225.00 51,883.89 100,818.01 677 Hall of Fame Capital - (0.00) (0.00) - - FUND 701 FIRE PENSION FUND - completed 3/19/15 701 - 0000 - 101.00 -00 CASH 148,064.36 0.00 0.00 148,064.36 701 - 0000 - 103.00 -00 INVESTMENTS 490,377.19 0.00 0.00 490,377.19 701 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 177.00 0.00 0.00 177.00 701 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 685.63 0.00 45.90 731.53 IR 701 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (83.01) (83.01) AP 701 - 0000 - 227.10 -00 ACCRUED PAYROLL - 0.00 (186.05) (186.05) 639,081.02 ACCRUED PAYROLL 701 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (439.20) 0.00 0.00 (439.20) 701- 0000 - 271.00 -00 FUND BALANCE (937,661.11) 13,215.51 0.00 (924,445.60) (924,884.80) Per 12/31/13 CAFR 701 - 0000 - 335.05 -00 CIGAR. TAX DIST. -FIRE PEN (5,129,097.88) 0.00 0.00 (5,129,097.88) 701 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE (1,483.53) 0.00 0.00 (1,483.53) 701 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (1,321.45) (595.34) (45.90) (1,962.69) (5,132,544.10) IR 701 - 0903 - 645.10 -01 REGULAR 10,230.36 (620.17) 186.05 9,796.24 ACCRUED PAYROLL 701 - 0903 - 645.32 -02 POSTAGE 840.32 0.00 83.01 923.33 AP 701 - 0903 - 701.10 -06 DEATH BENEFITS 72,000.00 (12,000.00) 0.00 60,000.00 701 - 0903 - 701.10 -07 PENSION RETIRED PERSONNEL 3,656,673.08 0.00 0.00 3,656,673.08 701 - 0903 - 701.10 -08 PENSIONS CURRENT YEAR 128,972.61 0.00 0.00 128,972.61 701 - 0903 - 701.10 -09 PENSIONS DEPENDENTS 1,314,347.62 0.00 0.00 1,314,347.62 701 - 0903 - 701.11 -08 FIRE PENSION 247,635.00 0.00 0.00 247,635.00 5,418,347.88 701 Fire Pension Fund 0.00 - 0.00 (0.00) 0.00 FUND 702 POLICE PENSION FUND - completed 3/19/15 61 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance Total Notes 702 - 0000 - 101.00 -00 CASH 702 - 0000 - 103.00 -00 INVESTMENTS 702 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 702 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 702 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 702. 0000. 271.00 -00 FUND BALANCE 702 - 0000 - 335.06 -00 CIGAR. TAX- POLICE PENSION 702 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE 702 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 702 - 0803 - 645.10 -01 REGULAR 702 - 0803 - 645.11 -01 FICA - REGULAR 702 - 0803 - 645.21 -03 C.S. - OFFICE SUPPLIES 702 - 0803 - 645.32 -02 POSTAGE 702 - 0803 - 702.10 -06 DEATH BENEFITS 702 - 0803 - 702.10 -07 PENSION RETIRED PERSONNEL 702 - 0803 - 702.10 -08 PENSIONS CURRENT YEAR 702 - 0803 - 702.10 -09 PENSIONS DEPENDENTS 702 - 0803 - 702.10 -10 DROP 702 - 0803 - 702.11 -08 POLICE PENSION 702 Police Pension Fund (6,111,865.45) FUND 705 K -9 UNIT - completed 3/19/15 705- 0000 - 101.00 -00 CASH 705- 0000 - 103.00 -00 INVESTMENTS 705- 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 705- 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 705- 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 705. 0000. 271.00.00 FUND BALANCE 705- 0000 - 361.00 -00 INTEREST ON INVESTMENTS 705- 0000 - 367.00 -00 DONATION PRIVATE SOURCES 705 K -9 Unit FUND 709 PAYROLL FUND - completed 3/19/15 709 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 709 - 0000 - 208.00 -00 DUE TO OTHER FUNDS 709 - 0000 - 222.01 -00 UNAPPLIED RECEIPTS 709 - 0000 - 238.01 -01 FEDERAL 709 - 0000 - 238.01 -02 STATE OF INDIANA 709 - 0000 - 238.01 -03 COUNTY 709 - 0000 - 271.00 -00 FUND BALANCE 709 Payroll Fund FUND 711 SELF FUNDED EMPLOYEE BENEFITS - completed 3/30/15 711 - 0000 - 101.00 -00 CASH 711 - 0000 - 103.00 -00 INVESTMENTS 711 - 0000 - 115.00 -00 ACCOUNTS RECEIVABLE 711 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 711 - 0000 - 202.00 -00 ACCOUNTS PAYABLE 711 - 0000 - 204.00 -00 DUE TO OTHER FUNDS 711 - 0000 - 299.00 -00 CLAIMS PAYABLE FLEX 711 - 0000 - 299.00 -00 CLAIMS PAYABLE DEPENDENT 711 - 0000 - 299.10 -00 ESTIMATE OF UNFILED CLAIMS 711 - 0000 - 238.23 -01 CLAIMS PAYABLE 711- 0000 - 243.00 -00 ENCUMBRANCES 711 - 0000 - 245.00 -00 RESERVE FOR ENCUMBRANCES 711 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE 257,328.32 0.00 0.00 257,328.32 852,250.55 0.00 0.00 852,250.55 1,191.59 0.00 70.74 1,262.33 IR - 0.00 (97.61) (97.61) 1,110,743.59 AP (853.65) 0.00 0.00 (853.65) (1,707,802.81) 1,093.20 0.00 (1,706,709.61) (1,707,563.26) Per 12/31/13 CAFR (6,111,865.45) 0.00 0.00 (6,111,865.45) (4,259.02) 0.00 (70.74) (4,329.76) IR (2,666.22) (1,093.20) 0.00 (3,759.42) (6,119,954.63) 9,100.00 0.00 0.00 9,100.00 696.15 0.00 0.00 696.15 173.44 0.00 0.00 173.44 892.38 0.00 97.61 989.99 AP 132,000.00 0.00 0.00 132,000.00 4,381,108.33 0.00 0.00 4,381,108.33 62,364.66 0.00 0.00 62,364.66 1,634,486.65 0.00 0.00 1,634,486.65 226,720.08 0.00 0.00 226,720.08 269,135.00 0.00 0.00 269,135.00 6,716,774.30 0.00 - - 0.00 0.00 768.87 0.00 0.00 2,546.44 0.00 0.00 - 0.00 500.00 3.56 0.00 0.15 (0.01) 0.00 0.00 (1,313.18) 0.70 0.00 (5.68) (0.70) (0.15) (2,000.00) 0.00 (500.00) (36.69) 0.00 36.69 0.00 0.00 - 0.00 0.00 26.51 0.00 (26.51) 6.02 0.00 (6.02) 4.16 0.00 (4.16) 0.00 0.00 0.00 - (0.00) 959,936.08 0.00 0.00 3,092,726.85 0.00 0.00 - 0.00 17,654.11 4,324.15 0.00 202.30 - 0.00 (156,435.09) 0.00 (1,899.06) - (42,546.74) 7,470.90 (8,399.92) 3,668.91 - (100,000.00) 0.00 (1,056,327.00) 267,310.00 5,000.00 0.00 0.00 (5,000.00) 0.00 0.00 (607,832.87) 0.00 0.00 62 768.87 2,546.44 500.00 AR 3.71 3,819.02 IR (0.01) (1,312.48) (1,312.49) Per 12/31/13 CAFR (6.53) IR (2,500.00) (2,506.53) AR 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Per 12 /31/13 CAFR 959,936.08 3,092,726.85 17,654.11 4,526.45 IR (156,435.09) AP less dependent care and flex spending prior year AP (35,075.84) Per 2015 account review (4,731.01) Per 2015 account review (100,000.00) $100,000 same amount as 2010, 2011, 2012 & 2013 (789,017.00) 2,987,685.49 Per 12/31/14 Wakley IBNR report 5,000.00 (5,000.00) (607,832.87) City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance + Total = Notes 711 - 0000 - 271.00 -00 FUND BALANCE (5,053,614.23) 1,215,516.10 0.00 (3,838,098.13) (4,445,931.00) Per 12/31/13 CAFR $4,45,931 711 - 0000 - 360 -00 -00 MISC. REVENUES - 0.00 (6,000.00) (6,000.00) 711- 0000 - 361.00 -00 INTEREST ON INVESTMENTS (15,784.57) (3,642.34) (202.30) (19,629.21) IR 711 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS (898.50) 0.00 0.00 (898.50) 711 - 0000 - 395.10 -02 EMPLOYEE - HEALTH (1,458,375.86) 0.00 0.00 (1,458,375.86) 711 - 0000 - 395.10 -04 DENTAL AND VISION PLAN (471,230.61) 0.00 0.00 (471,230.61) 711 - 0000 - 395.10 -05 ADDITIONAL FLEX (250,829.73) 0.00 0.00 (250,829.73) 711 - 0000 - 395.10 -06 DEPENDENT CARE (33,759.60) 0.00 0.00 (33,759.60) 711 - 0000 - 395.10 -10 PENSION MEDICAL & LIFE (283,335.32) 154.39 (2,805.81) (285,986.74) AR 711 - 0000 - 395.10 -50 COBRA RECEIPTS (83,549.19) 0.00 (8,848.30) (92,397.49) AR 711 - 0000 - 395.20 -07 LIFE INSURANCE PREMIUM (156,759.12) 0.00 0.00 (156,759.12) 711 - 0000 - 395.20 -08 L -TERM DISABILITY PREMIUM (52,651.79) 0.00 0.00 (52,651.79) 711 - 0000 - 395.20 -10 PENSION MEDICAL (516,770.00) 0.00 0.00 (516,770.00) 711 - 0000 - 395.20 -11 EMPLOYER CONTRIBUTIONS (9,281,074.24) 0.00 0.00 (9,281,074.24) 711 - 0000 - 395.20 -12 FIRE - EMPLOYER (20,208.00) 0.00 0.00 (20,208.00) 711 - 0000 - 395.20 -13 POLICE - EMPLOYER (77,464.00) 0.00 0.00 (77,464.00) 711 - 0000 - 395.20 -52 POLICE REBATE (71,991.00) 0.00 0.00 (71,991.00) 711 - 0000 - 395.20 -54 FIRE FAMILY (41.96) 0.00 0.00 (41.96) 711 - 0000 - 395.20 -56 TM & NB SINGLE (137,495.34) 0.00 0.00 (137,495.34) 711 - 0000 - 396.01 -00 SPECIFIC STOP LOSS (406,757.05) 7,772.75 (13,164.24) (412,148.54) (13,345,711.73) AP Administration 711 - 0401 - 671.21 -02 STATIONERY &PRINTING 93.31 0.00 0.00 93.31 711 - 0401 - 671.22 -25 WELLNESS PROGRAM SUPPLIES 38,540.43 (80.00) 80.00 38,540.43 AP 711 - 0401 - 671.31 -06 OTHER PROFESSIONAL SVCS. 238,615.15 (10,640.50) 514.00 228,488.65 AP 711 - 0401 - 671.31 -08 WELLNESS PROGRAM SERVICES 34,023.15 (1,806.74) 2,774.06 34,990.47 AP 711 - 0401 - 671.31 -70 ADM FEE ALLOCATION 360,815.16 0.00 0.00 360,815.16 711 - 0401 - 671.32 -02 POSTAGE 465.54 0.00 33.53 499.07 AP 711 - 0401 - 671.32 -21 TRAVEL- MILEAGE 28.56 0.00 0.00 28.56 711 - 0401 - 671.32 -23 TRAVEL - HOTEL 144.48 0.00 0.00 144.48 711 - 0401 - 671.32 -24 TRAVEL - MEALS 43.84 0.00 0.00 43.84 711 - 0401 - 671.32 -25 TRAVEL- OTHER 12.00 0.00 0.00 12.00 711 - 0401 - 671.39 -01 REFUNDS, AWARDS, IMDEMNITIES 150.00 0.00 0.00 150.00 Moved from Insurance claims and premiums to Admin 711 - 0401 - 671.39 -10 SUBSCRIPTIONS 750.00 0.00 0.00 750.00 664,555.97 Moved from Insurance claims and premiums to Admin Insurance Claims and Premiums 711 - 0401 - 671.34 -05 LIFE 111,923.49 0.00 0.00 111,923.49 711 - 0401 - 671.34 -06 LONGTERM DISABILITY 52,924.42 0.00 0.00 52,924.42 711 - 0401 - 671.34 -13 EMPLOYEE ASSISTANCE FROG. 42,622.50 0.00 0.00 42,622.50 711 - 0401 - 671.34 -14 VISION PLAN 134,577.26 0.00 0.00 134,577.26 711 - 0401 - 671.34 -15 DENTALPLAN 513,453.32 0.00 0.00 513,453.32 711 - 0401 - 671.34 -16 FLEX CLAIMS 174,061.68 0.00 6,105.38 180,167.06 AP 711 - 0401- 671.34 -17 MEDICALCLAIMS 11,833,657.11 0.00 (105,318.58) 11,728,338.53 AP = $161,991.42; IBNR adjustment ($267,310) 711 - 0401 - 671.34 -18 CLAIMS ADMINISTRATION 763,534.45 0.00 0.00 763,534.45 711 - 0401 - 671.34 -22 PRIOR YR. FLEX 51,925.04 0.00 (7,470.90) 44,454.14 Review of Account through 3/30/15 711 - 0401 - 671.34 -23 SH/TM DISABILITY 37,679.63 0.00 0.00 37,679.63 711 - 0401 - 671.34 -24 DEPENDENT CARE 37,471.04 0.00 0.00 37,471.04 711 - 0401 - 671.34 -25 PRIOR YEAR DEPENDENT CARE 9,346.40 0.00 (3,668.91) 5,677.49 Review of Account through 3/30/15 711 - 0401 - 671.34 -26 SPECIFIC STOP LOSS PREMI. 485,833.94 0.00 0.00 485,833.94 711 - 0401 - 671.39 -38 NSF CHECKS 346.00 0.00 0.00 346.00 711 - 0401- 671.39 -70 EDUCATION & TRAINING 398.00 0.00 0.00 398.00 14,139,401.27 711 Self- Funded Employee Benefits (0.00) 0.00 (0.00) 0.00 0.00 FUND 713 UNEMPLOYMENT COMP FUND - completed 3/20/15 713 - 0000 - 101.00 -00 CASH 55,871.20 0.00 0.00 55,871.20 713 - 0000 - 103.00 -00 INVESTMENTS 185,040.90 0.00 0.00 185,040.90 713 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 258.72 0.00 10.47 269.19 IR 63 City of South Bend, Indiana Interfund Advances Conversion Worksheets - Civil City and TIF Interfund Transfer December 31, 2014 Interfund AR /AP 12/31/2014 Prior Current 12/31/2014 Auditor Year Year CAFR Account Number Account Name Worksheet Adjustment Adjustment Balance S Total Notes 713 - 0000 - 202.00 -00 ACCOUNTS PAYABLE - 0.00 (14,160.91) (14,160.91) 227,020.38 AP 713. 0000. 271.00.00 FUND BALANCE (260,030.03) 24,861.22 0.00 (235,168.81) (235,168.81) Per 12 /31/13 CAFR 713 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (682.76) (168.63) (10.47) (861.86) IR 713 - 0000 - 395.20 -02 EMPLOYER (102,364.20) 0.00 0.00 (102,364.20) (103, 226.06) MONTHLY ALLOCATIONS TO DEPARTMENTS 713 - 0401 - 671.11 -07 UNEMPLOYMENT COMP 114,682.41 (24,692.59) 7,560.91 97,550.73 AP 713 - 0401 - 671 -31 -25 OUTPLACEMENT SERVICES - 0.00 6,600.00 6,600.00 AP 713 - 0401 - 671.31 -70 ADM FEE ALLOCATION 7,223.76 0.00 0.00 7,223.76 111,374.49 MONTHLY ALLOCATION 713 Unemployment Compensation Fund (0.00) - - (0.00) - FUND 718 STATE TAX WITHHOLDING - completed 3/20/15 718 - 0000 - 101.00 -00 CASH 301,548.33 0.00 0.00 301,548.33 718 - 0000 - 202.00 -00 ACCOUNTS PAYABLE (296,762.71) 0.00 0.00 (296,762.71) Indiana Department of Revenue A/P 718 - 0000 - 238.01 -06 STATE OF MICHIGAN (4,785.62) 0.00 0.00 (4,785.62) State of Michigan Dept of Treasury A/P 718 - 0000 - 271.00 -00 FUND BALANCE - 0.00 0.00 0.00 0.00 Per 12/31/13 CAFR 718 - 0000 - 290.71 -80 STATE TAX WITHHOLDING - 0.00 0.00 0.00 718 State Tax Withholding (0.00) - - (0.00) FUND 725 MORRIS / PALAIS BOX OFFICE - completed 3/20/15 725- 0000 - 103.04 -01 MORRIS BOX OFFICE ACCOUNT 1,013,744.30 0.00 0.00 1,013,744.30 725- 0000 - 103.05 -01 PALAIS BOX OFFICE ACCOUNT 57,287.30 0.00 0.00 57,287.30 725- 0000 - 222.84 -00 MORRIS EVENT DEPOSITS (1,013,744.30) 0.00 0.00 (1,013,744.30) 725- 0000 - 222.86 -00 PALAIS EVENT DEPOSITS (57,287.30) 0.00 0.00 (57,287.30) 725- 0000 - 271.00 -00 FUND BALANCE - 0.00 0.00 0.00 0.00 Per 12 /31/13 CAFR 725 Morris /Palais Box Office 0.00 - - 0.00 FUND 730 CITY CEMETERY TRUST FUND - completed 3/20/15 730 - 0000 - 101.00 -00 CASH 6,574.18 0.00 0.00 6,574.18 730 - 0000 - 103.00 -00 INVESTMENTS 21,773.15 0.00 0.00 21,773.15 730 - 0000 - 116.00 -00 INTEREST REC -INVESTMENTS 30.44 0.00 1.25 31.69 28,379.02 IR 730 - 0000 - 249.00 -00 PR YR RES FOR ENCUMBRANCE (35,195.00) 0.00 0.00 (35,195.00) 730 -0000- 271.00 -00 FUND BALANCE (1,739.10) 23.96 0.00 (1,715.14) (36,910.14) Per 12/31/13 CAFR 730 - 0000 - 290.43 -01 TIF AIRPORT GENERAL ACCT - 0.00 0.00 0.00 730 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS (101.37) (23.96) (1.25) (126.58) (126.58) IR 730 - 0000 - 452.39 -89 CONTRACT SERVICES /CHARGES 8,657.70 0.00 0.00 8,657.70 8,657.70 730 City Cemetery Trust Fund - - - - 0.00 64 Century Center December 31, 2014 Conversion Worksheet 12/31/2014 Auditor Account Name Worksheet Prior Year Adjustment Subtotal Current Year Adjustment Ref 12/31/2014 CAFR Balance .11&1 Notes CASH 598,661.23 0.00 598,661.23 0.00 598,661.23 Agrees to bank rec CASH 1,418,662.50 0.00 1,418,662.50 0.00 1,418,662.50 Agrees to bank rec PETTY CASH 17,940.00 0.00 17,940.00 0.00 17,940.00 Agrees to CC records EVENTACCOUNT 143,394.21 0.00 143,394.21 0.00 143,394.21 Agrees to bank rec PAYROLL - ACCOUNTS PAY CASH 132,880.07 0.00 132,880.07 0.00 132,880.07 Agrees to bank rec ACCOUNTS RECEIVABLE 103,415.02 (25,084.82) 78,330.20 61,975.40 140,305.60 A/R PER CAFR 12/31/13 = $78,330.20; 12/31/14 agrees to AR register RECEIVABLE - SMG - 0.00 0.00 30,965.00 30,965.00 Balance due from SMG for missing targets PREPAID EXPENSE 7,309.89 0.00 7,309.89 1,694.37 9,004.26 Agrees to schedule DEPOSITS - F &B - 0.00 0.00 535.00 535.00 DEPOSITS ON KEGS PER SCHEDULE F &BINVENTORY - 0.00 0.00 42,856.17 42,856.17 Agrees to schedule FIXED ASSETS 27,199,429.00 0.00 27,199,429.00 (13,727.00) 27,185,702.00 Agreed to fixed asset schedule LAND & CONST IN PROGRESS 702,934.00 0.00 702,934.00 10,500.00 713,434.00 Agreed to fixed asset schedule ACCUMULATED DEPRECIATION (11,726,761.00) 0.00 (11,726,761.00) (772,156.00) (12,498,917.00) Agreed to fixed asset schedule ACCOUNTS PAYABLE (45,798.97) 0.00 (45,798.97) (73,323.27) (119,122.24) Agreed to AP schedule in file RETAINAGE AP - 0.00 0.00 (1,970.00) (1,970.00) RETAINAGE AP - ELEVATOR (Retainage schedule) ACCRUED PAYROLL (21,438.27) 0.00 (21,438.27) 21,438.27 0.00 Refer to Memo in File ACCRUED VACATION - 0.00 0.00 (24,384.60) (24,384.60) Agrees to schedule ACCRUED INCENTIVES (94,150.85) 0.00 (94,150.85) 64,450.85 (29,700.00) Agreed to Incentive Fee Calculation ACCRUED EMPLOYEE INCENTIVE - 0.00 0.00 (15,400.00) (15,400.00) ACCRUED EMPLOYEE INCENTIVE PER SCHEDULE ACCRUED EXPENSES (21,194.09) 0.00 (21,194.09) (5,773.60) (26,967.69) Agreed to accrued expense schedule DEFERRED REVENUE 24,465.00 (24,465.00) 0.00 0.00 0.00 Posted entry to clean up balance sheet account twice. Reversed through misc revenue. DEFERRED REVENUE -SMG 6 yr - (527,083.33) (527,083.33) 95,833.33 (431,250.00) Amortized $575k over 72 months ACCRUED PAYROLL TAX - 0.00 0.00 (7,346.01) (7,346.01) ACCRUED FUTA PAID IN JAN 2015 ACCRUED WORKERS COMP - 0.00 0.00 (13,197.36) (13,197.36) AGREES TO SCHEDULE STATE SALES TAXES (87,851.50) 86,532.42 (1,319.08) (5,331.07) (6,650.15) Agrees to INTax payment voucher from January 2015 CUSTOMER DEPOSIT LIAB. 174,712.67 (319,771.23) (145,058.56) 36,581.68 (108,476.88) Deposits per CAFR 12/31/13 = $145,058.56; agreed 12/31/14 balance to scheduk MISC DEDUCTIONS FROM EMP (7,206.62) 0.00 (7,206.62) 6,479.60 (727.02) 17,150,231.09 Union dues and FSA- agreed to schedule FUND BALANCE (16,831,957.45) 527,082.81 (16,304,874.64) 0.00 (16,304,874.64) FUND BALANCE (1,757,697.36) 0.00 (1,757,697.36) 0.00 (1,757,697.36) (18,062,572.00) Agrees to 12/31/13 CAFR $18,062,572 HOTEL /MOTELTAX (1,313,450.00) 0.00 (1,313,450.00) 0.00 (1,313,450.00) PARKING (100,633.50) 0.00 (100,633.50) 0.00 (100,633.50) MISCELLANEOUS REVENUE (48,592.81) 50,293.34 1,700.53 (98,557.08) (96,856.55) INTEREST ON INVESTMENTS (328.14) 0.00 (328.14) 0.00 (328.14) ROOM RENTAL (322,416.14) (8,324.80) (330,740.94) 0.00 (330,740.94) EQUIPMENT RENTAL (21,313.54) 0.00 (21,313.54) 0.00 (21,313.54) ART CENTER RENT (65,000.00) 0.00 (65,000.00) 0.00 (65,000.00) A/V TECH (195,172.54) 0.00 (195,172.54) 0.00 (195,172.54) SECURITY EVENT (14,956.50) 0.00 (14,956.50) 0.00 (14,956.50) OPERATION LABOR BILLED (2,025.00) 0.00 (2,025.00) 0.00 (2,025.00) ELECTRICAL BILLED (8,320.00) 0.00 (8,320.00) 0.00 (8,320.00) TELECOMM BILLED (3,240.00) 0.00 (3,240.00) 0.00 (3,240.00) OTHER SERVICES (174,629.42) 0.00 (174,629.42) 0.00 (174,629.42) FOOD /BEVERAGE COMMISSIONS (77,210.62) 24,465.00 (52,745.62) (30,965.00) (83,710.62) FOOD & BEVERAGE REVENUE (1,740,742.98) 319,771.23 (1,420,971.75) 5,331.07 (1,415,640.68) CONTRIBUTED CAPITAL - 0.00 0.00 (106,333.33) (106,333.33) REGULAR 1,132,918.86 (8,781.33) 1,124,137.53 11,094.54 1,135,232.07 TEMPORARY SERVICES 14,452.87 (1,106.21) 13,346.66 0.00 13,346.66 PERMANENT PART TIME 29,397.57 (380.56) 29,017.01 0.00 29,017.01 EMPLOYEE BONUSES 20,738.99 0.00 20,738.99 0.00 20,738.99 FICA - REGULAR 85,715.50 0.00 85,715.50 0.00 85,715.50 GROUP INSURANCE - HEALTH 155,824.37 0.00 155,824.37 0.00 155,824.37 GROUP INSURANCE - LIFE 538.06 0.00 538.06 0.00 538.06 401K RETIREMENT PLAN 6,181.89 (6,549.14) (367.25) 600.97 233.72 STATE UNEMPLOYMENT TAX 9,076.49 0.00 9,076.49 0.00 9,076.49 FEDERAL UNEMPLOY TAX 8,058.32 0.00 8,058.32 1,395.74 9,454.06 OTHER FRINGE BENEFITS 852.83 0.00 852.83 13,197.36 14,050.19 C.S. - OFFICE SUPPLIES 291.54 0.00 291.54 0.00 291.54 OTHER - OFFICE SUPPLIES 5,197.51 0.00 5,197.51 0.00 5,197.51 PY adjust $68,524.94 to agree Fund balance to 12/31/13; CY and PY AR adjustment; Deposit account adjustmen SMG amount due for missing targets Sales tax adjustment (3,932,350.76) TRANSFER IN OF ASSET FROM PARKS ($10,500) and SMG ($95,833.33 Accrued employee bonuses ($15,400); accrued payroll (- $21,438.27); accrued vacation ($17,132.81 Adj for misc deducts from emp (- $6,479.60); Accrued 401(k) payable (accrued exp) $10,016.21 ACCRUED FUTA WORKERS' COMP ACCRUAL 65 Century Center December 31, 2014 Conversion Worksheet 12/31/2014 Auditor Account Name Worksheet Prior Year Adjustment Subtotal Current Year Adjustment Ref 12/31/2014 CAFR Balance Notes CENTRAL SERVICE GASOLINE 769.20 0.00 769.20 0.00 769.20 UNIFORMS 426.29 0.00 426.29 0.00 426.29 OTHER - CLEANING SUPPLIES 11,554.08 0.00 11,554.08 0.00 11,554.08 BUILDING MATERIALS 30,955.84 (618.29) 30,337.55 0.00 30,337.55 SMALLTOOLS & EQUIPMENT 1,446.77 0.00 1,446.77 0.00 1,446.77 SALT 2,578.11 0.00 2,578.11 0.00 2,578.11 OTHER PROFESSIONAL SVCS 207,595.43 (16,210.97) 191,384.46 (66,145.22) 125,239.24 Prepaid expense ($1,694.37) and Accrued Incentive ($64,450.85', CONSULTING & PROFESSIONAL 5,194.68 0.00 5,194.68 0.00 5,194.68 DATA PROCESSING FEES 11,782.38 0.00 11,782.38 0.00 11,782.38 INTERNET FEES 3,600.00 0.00 3,600.00 0.00 3,600.00 COMMISSION PAYMENTS 111,799.84 0.00 111,799.84 38,376.05 150,175.89 AP - PSAV POSTAGE 1,380.25 0.00 1,380.25 0.00 1,380.25 TRAVEL 24,516.83 0.00 24,516.83 0.00 24,516.83 TELEPHONE 24,229.31 0.00 24,229.31 0.00 24,229.31 TRAVEL - MEALS 112.27 0.00 112.27 0.00 112.27 ADVERTISING /PROMOTION 41,157.69 0.00 41,157.69 0.00 41,157.69 WORKMEN'S COMP 35,898.00 (5,428.55) 30,469.45 0.00 30,469.45 LIABILITY INSURANCE 34,083.20 (5,967.33) 28,115.87 0.00 28,115.87 LIABILITY - OTHER 55,618.12 (10,277.53) 45,340.59 0.00 45,340.59 Adjustment for current year accrued expenses ELECTRIC 185,846.22 (14,966.14) 170,880.08 12,456.69 183,336.77 AP GAS 98,120.09 (10,376.59) 87,743.50 0.00 87,743.50 TRASH REMOVAL 8,677.70 0.00 8,677.70 0.00 8,677.70 WATER 26,588.28 (1,850.86) 24,737.42 0.00 24,737.42 BUILDINGS 93,619.58 (13,986.11) 79,633.47 0.00 79,633.47 OFFICE EQUIPMENT 2,043.38 0.00 2,043.38 0.00 2,043.38 COMPUTER EQUIPMENT 22,250.07 0.00 22,250.07 0.00 22,250.07 EQUIPMENT RENTALS 6,718.55 0.00 6,718.55 0.00 6,718.55 SUBSCRIPTIONS 931.97 0.00 931.97 0.00 931.97 DUES 4,562.33 0.00 4,562.33 0.00 4,562.33 CREDIT CARD CHARGES 26,980.20 0.00 26,980.20 0.00 26,980.20 LICENSES & PERMITS 2,382.75 0.00 2,382.75 0.00 2,382.75 EDUCATION &TRAINING 4,168.00 0.00 4,168.00 0.00 4,168.00 EMPLOYEE GOOD & WELFARE 3,656.05 0.00 3,656.05 0.00 3,656.05 MISC CHARGES & SERVICES (1,090.96) 0.00 (1,090.96) 0.00 (1,090.96) BUILDINGS 339,363.00 0.00 339,363.00 0.00 339,363.00 REGULAR 222,053.94 0.00 222,053.94 7,251.79 229,305.73 Accrued vacation HOURLY 103,409.33 0.00 103,409.33 0.00 103,409.33 TEMPORARY SERVICES 59,063.00 (128.25) 58,934.75 0.00 58,934.75 PERMANENT PART TIME 223,995.48 0.00 223,995.48 0.00 223,995.48 FICA - REGULAR 41,429.19 (324.80) 41,104.39 0.00 41,104.39 GROUP INSURANCE - HEALTH 9,252.17 0.00 9,252.17 0.00 9,252.17 401K RETIREMENT PLAN (2,935.63) 0.00 (2,935.63) 2,935.63 0.00 STATE UNEMPLOYMENT TAX 11,213.21 0.00 11,213.21 0.00 11,213.21 FEDERAL UNEMPLOY TAX 1,723.85 0.00 1,723.85 5,950.27 7,674.12 ACCRUED FUTA OTHER - OFFICE SUPPLIES 268.52 0.00 268.52 0.00 268.52 Adjustment for accrued expenses UNIFORMS 2,023.27 0.00 2,023.27 0.00 2,023.27 COST OF GOODS SOLD 409,928.31 (3,825.47) 406,102.84 (52,030.07) 354,072.77 Inventory adjustment ($42,856.17) and Keg Deposit adjustment ($535) and Accrued Expenses adjustment ($19,041.43); AP ($10,402.53 PAPER & DISPOSABLES 3,499.59 (1,552.01) 1,947.58 0.00 1,947.58 LINEN & DECOR 32,531.91 (1,085.48) 31,446.43 0.00 31,446.43 OTHER PROFESSIONAL SVCS 78,937.00 0.00 78,937.00 26,886.83 105,823.83 F &B Incentive - Accrued AP ($14,798.83) and AP ($12,088. TRAVEL - MILEAGE 2,242.71 0.00 2,242.71 0.00 2,242.71 TRAVEL - MEALS 31.36 0.00 31.36 0.00 31.36 WORKMEN'S COMP 3,010.00 0.00 3,010.00 0.00 3,010.00 LIABILITY - OTHER 918.00 0.00 918.00 0.00 918.00 BUILDINGS 37,738.50 0.00 37,738.50 1,970.00 39,708.50 RETAINAGE AP - ELEVATOR KITCHEN SUPPLY RENTALS 5,787.93 0.00 5,787.93 0.00 5,787.93 CREDIT CARD CHARGES 11,980.02 0.00 11,980.02 0.00 11,980.02 LICENSES & PERMITS 1,421.75 0.00 1,421.75 0.00 1,421.75 DEPRECIATION 0.00 0.00 0.00 785,883.00 - 785,883.00 0.00 4,844,691.67 66 City of South Bend Conversion Worksheets - Solid Waste December 31, 2014 Prior Current 12/31/2014 BALANCE Year Year CAFR Account Number Account Name CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 610 0000 10100 00 6110000 10100 00 610 0000 103 00 00 610 0000 103 00 00 610 0000 104 00 00 610 0000 104 00 00 610 0000 104 00 00 610 0000 104 00 00 610 0000 115 10 00 610 0000 115 15 00 610 0000 116 00 00 6110000 116 00 00 6110000 113 00 00 6110000 113 02 00 6110000 113 03 00 6110000 114 0100 6110000 114 00 00 610 0000 202 00 00 610 0000 202 65 00 610 0000 227 10 00 610 0000 227 12 00 610 0000 202 0100 610 0000 227 14 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 22 00 610 0000 227 24 00 610 0000 243 00 00 610 0000 245 00 00 610 0000 249 00 00 610 0000 272 00 00 610 0000 249 00 00 610 0000 272 00 00 610 0000 344 08 10 610 0000 344 08 11 610 0000 344 08 20 610 0000 344 08 30 610 0000 344 08 40 610 0000 344 08 45 610 0000 344 08 50 610 0000 344 08 60 610 0000 346 08 10 610 0000 360 00 00 610 0000 380 10 90 610 0000 380 10 99 610 0000 391 01 00 CASH CASH INVESTMENTS INVESTMENTS EQUITY IN POOLED CASH POOLED CASH INVEST. POOLED CASH INVEST.-CAP OUTLAY CASH WITH FISCAL AGENT ACCTS REC - CUSTOMER UNCOLLECTIBLE ACCOUNTS INTEREST REC - INVESTMENTS INTEREST REC - INVESTMENTS MACHINERY & EQUIPMENT MOTOR EQUIPMENT FURNITURE & FIXTURES COMMUNICATION EQUIPMENT ACCUMULATED DEPRECIATION ACCOUNTS PAYABLE PNC PCARD PAYABLE PAYROLL PAYABLE ACCRUED PERF PAYABLE BENEFITS ACCRUED FICA PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE LEASES PAYABLE ACCRUED INTEREST PAYABLE ENCUMBRANCES RESERVE FOR ENCUMBRANCES PR YR RES FOR ENCUMBRANCE RETAINED EARNINGS PR YR RES FOR ENCUMBRANCE RETAINED EARNINGS RESIDENTIAL TRASH RECYCLING FEE COMMERCIAL APARTMENTS - 2 UNITS APARTMENTS - 3 UNITS APARTMENTS - 4 UNITS SENIORS SPECIAL PICK -UPS MISC SERVICE REVENUE MISCELLANEOUS REVENUE CODE REIMBURSEMENT MISC. REIMBURSEMENTS SALE OF FIXED ASSETS CASH & CASH EQUIVALENTS CASH & CASH EQUIVALENTS CASH & CASH EQUIVALENTS CASH & CASH EQUIVALENTS RESTRICTED CASH RESTRICTED CASH RESTRICTED CASH RESTRICTED CASH ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE INTEREST RECEIVABLE INTEREST RECEIVABLE OTHER CAP. ASSETS -NET OF DEPREC. OTHER CAP. ASSETS -NET OF DEPREC. OTHER CAP. ASSETS -NET OF DEPREC. OTHER CAP. ASSETS -NET OF DEPREC. OTHER CAP. ASSETS -NET OF DEPREC. ACCOUNTS PAYABLE ACCOUNTS PAYABLE PAYROLL PAYABLE PAYROLL PAYABLE COMPENSATED ABSENCES TAXES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE CAPITAL LEASES PAYABLE ACCRUED INTEREST PAYABLE FUND BALANCE FUND BALANCE FUND BALANCE FUND BALANCE FUND BALANCE FUND BALANCE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OPERATING REVENUE OTHER REVENUE OTHER REVENUE OTHER REVENUE OTHER REVENUE OTHER REVENUE 94,125.88 8,154.63 311,737.29 27,007.48 591,239.00 (591,239.00) 88,053.00 (88,053.00) 552,342.25 (552,342.25) 451,018.06 (25,000.00) 435.86 37.76 200,853.00 4,088,747.90 659,316.50 11,436.00 (1,971,485.79) (2,594,632.88) (11,019.18) 1,955.16 (1,955.16) (731,536.26) (484,745.21) (274,905.91) 432,566.34 (3,464,692.82) (759,613.49) (69,082.72) (39,745.67) (18,354.98) (20,182.18) (386,648.90) (32,330.00) (146,086.49) (1,805.08) (347,644.00) (1,794.37) (7,728.00) 67 (78,167.29) (133,252.34) (116,115.23) (1,467,086.11) (800,686.29) 2,594,632.88 (922,549.20) 5,171.24 (210,907.55) (157,698.99) (66,333.97) (49,677.00) 94,125.88 8,154.63 311,737.29 27,007.48 451,018.06 (25,000.00) 435.86 37.76 200,853.00 4,748,064.40 11,436.00 (2,182,393.34) (157,698.99) (66,333.97) (49,677.00) 78,167.29 65,587.04 (67,665.30) 41,611.14 (74,504.09) 359,649.33 (1,107,436.78) 155,121.25 (645,565.04) (1,731.30) (1,731.30) (5,351.65) (5,351.65) 3,369.99 (7,649.19) 1,955.16 (1,955.16) (1,654,085.46) (479,573.97) (274,905.91) 432,566.34 (3,464,692.82) (759,613.49) (69,082.72) (39,745.67) (18,354.98) (20,182.18) (386,648.90) (32,330.00) (146,086.49) (1,805.08) (347,644.00) (1,794.37) (7,728.00) 441,025.28 426,018.06 Per A/R reconciliation from Water Works Posted in NaviLine in Dec. Per CAFR #32 473.62 Posted in NaviLine in Dec. Per CAFR #32 2,777,960.06 Per Asset schedule from Admin & Finance (157,698.99) Per A/P accrual from Admin & Finance Per Payroll Accrual from Admin & Finance (66,333.97) Included in Payroll Payable, per A &F (49,677.00) Accrued vacation, Comp time - Included in Payroll Payable, per A &F Per Amort. Schedule #67 Per Amort. Schedule #87 Per Amort. Schedule #90 Per Amort. Schedule #100 (65% of total) Per Amort. Schedule #113 (53.15% of total) Amortization Schedule #125 (1.39% of total) Per Amort. Schedule #130 (1,902,254.16) (7,649.19) (1,975,999.00) Per 2013 CAFR $1,975,999 (4,790,650.76) (505,057.94) City of South Bend Conversion Worksheets - Solid Waste December 31, 2014 Prior Current 12/31/2014 BALANCE Year Year CAFR Account Number Account Name CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 610 0000 36100 00 6110000 36100 00 610 0610 791 31 07 610 0610 791 31 70 610 0610 791 31 71 610 0610 791 31 72 610 0610 79134 02 610 0610 79163 70 610 0615 79163 70 610 0610 79110 01 610 0610 79110 02 610 0610 79110 03 610 0610 79110 04 610 0610 79110 09 610 0610 791 11 01 610 0610 791 11 04 610 0610 791 11 07 610 0610 791 11 08 610 0610 791 11 09 610 0610 791 11 10 610 0610 791 11 12 610 0610 791 11 24 610 0610 791 11 99 610 0610 791 21 02 610 0610 791 21 03 610 0610 791 21 04 610 0610 79122 01 610 0610 79122 02 610 0610 79122 05 610 0610 79122 20 610 0610 79122 21 610 0610 79122 22 610 0610 79122 24 610 0610 79122 60 610 0610 79132 04 610 0610 79132 05 610 0610 79132 23 610 0610 79133 02 610 0610 79136 02 610 0610 79136 03 610 0610 79136 04 610 0610 79136 06 610 0610 79139 11 610 0610 79139 70 610 0610 79139 85 610 0610 79139 89 610 0615 791 31 08 610 6117 79110 02 610 6117 79110 04 610 6117 791 11 01 610 6117 791 11 04 INTEREST ON INVESTMENTS INTEREST ON INVESTMENTS MGMT FEE TO WATERWORKS ADM FEE ALLOCATION CENTRAL STORES ALLOCATION GIS ALLOCATION LIABILITY INSURANCE BAD DEBT EXP /RECYCLING BAD DEBT EXP /RECYCLING SALARIES - REGULAR SALARIES - HOURLY SEASONAL & INTERNS EXTRA AND OVERTIME PERMANENT PART TIME FICA - REGULAR PERF - REGULAR UNEMPLOYMENT COMP GROUP INSURANCE - HEALTH GROUP INSURANCE - LIFE CLOTHING /SHOE ALLOWANCE AUTO ALLOWANCE CELL PHONE ALLOWANCE OTHER FRINGE BENEFITS PRINT SHOP C.S. - OFFICE SUPPLIES OTHER - OFFICE SUPPLIES CENTRAL SERVICE GASOLINE GASOLINE - CNGFUEL UNIFORMS C.S.-MEDICAL/SAFETY C.S.- CLEANING SUPPLIES OTHER - MEDICAL /SAFETY OTHER OPERATING SUPPLIES COMPUTERS TELEPHONE & TELEGRAPH OTHER COMM/TRANS TRAVEL - HOTEL PUBLICATION LEGAL NOTICE OFFICE EQUIPMENT AUTOMOTIVE EQUIP REPAIR COMPUTER EQUIPMENT RADIO EQUIPMENT DUES EDUCATION & TRAINING LANDFILL MISCELLANEOUS SERVICE EXP. SW MD RECYCLING FEE SALARIES - HOURLY EXTRA AND OVERTIME FICA - REGULAR PERF - REGULAR INTEREST REVENUE (1,530.30) (1,530.30) INTEREST REVENUE (148.88) (148.88) ADMIN & GENERAL 129,048.00 129,048.00 ADMIN & GENERAL 150,409.92 150,409.92 ADMIN & GENERAL 1,176.00 1,176.00 ADMIN & GENERAL 1,029.60 1,029.60 ADMIN & GENERAL 183,708.00 183,708.00 CUSTOMER ACCOUNTS 63,750.43 63,750.43 CUSTOMER ACCOUNTS 9,706.56 9,706.56 OPERATING & MAINT. 119,469.40 (5,931.01) 22,054.28 135,592.67 OPERATING & MAINT. 584,309.91 (78,053.33) 75,316.01 581,572.59 OPERATING & MAINT. 136,456.00 (5,994.00) 130,462.00 OPERATING & MAINT. 140,896.96 (5,584.48) 135,312.48 OPERATING & MAINT. 18,384.40 (1,014.90) 17,369.50 OPERATING & MAINT. 74,754.11 (3,429.92) 71,324.19 OPERATING & MAINT. 92,880.24 (4,543.99) 88,336.25 OPERATING & MAINT. 2,708.52 2,708.52 OPERATING & MAINT. 155,764.80 155,764.80 OPERATING & MAINT. 2,009.99 2,009.99 OPERATING & MAINT. 4,973.15 (687.40) 513.23 4,798.98 OPERATING & MAINT. 800.00 800.00 OPERATING & MAINT. 726.00 726.00 OPERATING & MAINT. 1,000.00 1,000.00 OPERATING & MAINT. 1,298.88 1,298.88 OPERATING & MAINT. 1,569.72 1,569.72 OPERATING & MAINT. 40.35 40.35 OPERATING & MAINT. 256,969.63 256,969.63 OPERATING & MAINT. 20,733.03 (1,076.34) 3,537.87 23,194.56 OPERATING & MAINT. 6,402.07 (495.20) 270.77 6,177.64 OPERATING & MAINT. 2,170.21 58.00 2,228.21 OPERATING & MAINT. 426.30 426.30 OPERATING & MAINT. 661.11 661.11 OPERATING & MAINT. 138,280.93 65,663.61 203,944.54 OPERATING & MAINT. 122.59 178.02 300.61 OPERATING & MAINT. 4,742.11 1,052.01 5,794.12 OPERATING & MAINT. 121,005.45 121,005.45 OPERATING & MAINT. 255.06 255.06 OPERATING & MAINT. 413.04 413.04 OPERATING & MAINT. 253.88 253.88 OPERATING & MAINT. 686,863.76 100,000.00 786,863.76 OPERATING & MAINT. 1,836.00 1,939.73 3,775.73 OPERATING & MAINT. 8,266.87 74.95 8,341.82 OPERATING & MAINT. 195.00 195.00 OPERATING & MAINT. 185.66 185.66 OPERATING & MAINT. 687,202.19 (73,231.61) 149,933.28 763,903.86 OPERATING & MAINT. 3,035.89 1,096.89 4,132.78 OPERATING & MAINT. 691,078.12 (57,553.66) 57,539.87 691,064.33 OPERATING & MAINT. CODE CREW 200,251.20 18,640.68 218,891.88 OPERATING & MAINT. CODE CREW 7,936.24 7,936.24 OPERATING & MAINT. CODE CREW 15,475.20 15,475.20 OPERATING & MAINT. CODE CREW 23,352.14 23,352.14 68 (1,679.18) 465,371.52 73,456.99 (5,297,387.88) City of South Bend Conversion Worksheets - Solid Waste December 31, 2014 Prior Current 12/31/2014 BALANCE Year Year CAFR Account Number Account Name CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 610 6117 791 11 08 GROUP INSURANCE - HEALTH OPERATING & MAINT. CODE CREW 610 6117 791 11 09 GROUP INSURANCE - LIFE OPERATING & MAINT. CODE CREW 610 6117 791 11 10 CLOTHING /SHOE ALLOWANCE OPERATING & MAINT. CODE CREW 610 6117 791 11 24 CELL PHONE ALLOWANCE OPERATING & MAINT. CODE CREW 610 6117 791 11 99 OTHER FRINGE BENEFITS OPERATING & MAINT. CODE CREW 610 6117 79122 05 UNIFORMS OPERATING & MAINT. CODE CREW 610 6117 79122 20 C.S.- MEDICAL /SAFETY OPERATING & MAINT. CODE CREW 610 6117 79122 24 OTHER OPERATING SUPPLIES OPERATING & MAINT. CODE CREW 610 6117 79139 85 LANDFILL OPERATING & MAINT. CODE CREW 610 6117 79139 89 MISCELLANEOUS SERVICE EXP. OPERATING & MAINT. CODE CREW 6110610 415 43 09 MATERIAL &EQUIPMENT OPERATING & MAINT. 6110610 415 37 11 CAPITAL LEASE PRINCIPAL NON - OPERATING EXPENSE 6110610 415 37 12 CAPITAL LEASE INTEREST NON - OPERATING EXPENSE 610 0610 79150 02 OPERATING TRANSFER TRANSFERS OUT 6110000 392 00 00 INTER -FUND OPER. TRANSFER TRANSFERS IN 6110610 415 5101 DEPRECIATION DEPRECIATION 46,971.97 670.00 1,595.75 315.00 400.00 1,100.91 64.40 485.02 764.23 83,044.47 8,355.51 955.44 347.02 171,181.84 (75,986.07) 95,000.00 667,295.20 (667,295.20) 46,971.97 670.00 1,595.75 315.00 400.00 1,165.31 485.02 764.23 91,399.98 1,302.46 190,195.77 4,811,694.96 34,828.46 (1,786.76) 33,041.70 33,041.70 789,915.97 789,915.97 (789,915.97) (789,915.97) - 427,958.00 427,958.00 427,958.00 Per Schedule from A &F (0.00) (0.00) 0.00 (0.00) (0.00) 69 5,811,523.17 City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 640- 0000 10100 00 CASH CASH &CASH EQUIVALENTS 349,120.19 349,120.19 641- 0000101000C CASH CASH &CASH EQUIVALENTS 2,082,835.67 2,082,835.67 641- 0000 10101 0C PETTY CASH CASH & CASH EQUIVALENTS 450.00 450.00 642- 0000101000C CASH CASH &CASH EQUIVALENTS 869,148.24 869,148.24 643- 0000 10100 0C CASH CASH &CASH EQUIVALENTS 792,435.82 792,435.82 649- 0000101000C CASH CASH &CASH EQUIVALENTS 183,094.54 183,094.54 640- 0000 103 00 0C INVESTMENTS CASH &CASH EQUIVALENTS 1,156,257.83 1,156,257.83 641 - 0000 103 00 00 INVESTMENTS CASH & CASH EQUIVALENTS 6,899,673.55 6,899,673.55 642- 0000 103 00 0C INVESTMENTS CASH &CASH EQUIVALENTS 2,878,548.67 2,878,548.67 643 - 0000 103 00 00 INVESTMENTS CASH & CASH EQUIVALENTS 2,624,483.32 2,624,483.32 649- 0000 103 00 0C INVESTMENTS CASH &CASH EQUIVALENTS 606,394.30 606,394.30 647- 0000101000C CASH RESTRICTED CASH 0.03 0.03 651- 0000 10100 0C CASH RESTRICTED CASH 0.56 0.56 658- 0000101000C CASH RESTRICTED CASH 0.47 0.47 659- 0000 10100 0C CASH RESTRICTED CASH 370,524.13 370,524.13 661- 0000101000C CASH RESTRICTED CASH 3,896,460.31 3,896,460.31 664- 0000 10100 0C CASH RESTRICTED CASH 1,037.96 1,037.96 647 - 0000 103 00 00 INVESTMENTS RESTRICTED CASH 0.11 0.11 651- 0000 103 00 0C INVESTMENTS RESTRICTED CASH 1.87 1.87 658 - 0000 103 00 00 INVESTMENTS RESTRICTED CASH 1.57 1.57 659- 0000 103 00 0C INVESTMENTS RESTRICTED CASH 1,227,145.92 1,227,145.92 661 - 0000 103 00 00 INVESTMENTS RESTRICTED CASH 12,904,761.25 12,904,761.25 664- 0000 103 00 0C INVESTMENTS RESTRICTED CASH 3,437.65 3,437.65 653 -0000 11100 OC CASH - BUILDING CORP. RESTRICTED CASH 76,129.30 538.13 76,667.43 653- 0000 11100 0C CASH WITH FISCAL AGENT RESTRICTED CASH 7,286,831.50 7,286,831.50 640 - 0000 116 00 00 INTEREST REC - INVESTMENTS INTEREST RECEIVABLE 1,616.64 1,616.64 641- 0000 116 00 0C INTEREST REC- INVESTMENTS INTEREST RECEIVABLE 9,646.91 9,646.91 642 - 0000 116 00 00 INTEREST REC - INVESTMENTS INTEREST RECEIVABLE 4,024.70 4,024.70 643- 0000 116 00 0C INTEREST REC- INVESTMENTS INTEREST RECEIVABLE 3,669.47 3,669.47 649 - 0000 116 00 00 INTEREST REC - INVESTMENTS INTEREST RECEIVABLE 847.84 847.84 659- 0000 116 00 0C INTEREST REC- INVESTMENTS INTEREST RECEIVABLE 1,715.76 1,715.76 661 - 0000 116 00 00 INTEREST REC - INVESTMENTS INTEREST RECEIVABLE 18,043.04 18,043.04 664- 0000 116 00 0C INTEREST REC- INVESTMENTS INTEREST RECEIVABLE 4.81 4.81 664 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST RECEIVABLE (12.69) (12.69) 640- 0000 115 10 0C ACCTS REC - CUSTOMER ACCOUNTS RECEIVABLE 44,285.69 44,285.69 640 - 0000 115 15 00 UNCOLLECTIBLE ACCOUNTS ACCOUNTS RECEIVABLE (5,100.00) (5,100.00) 640-0000 115 30 OC A/R SEWER REPAIR DEDUCT. ACCOUNTS RECEIVABLE 4,987.46 4,987.46 641 - 0000 115 10 00 ACCTS REC - CUSTOMER ACCOUNTS RECEIVABLE 2,239,406.94 2,239,406.94 641 - 0000 115 10 02 CLAY SEWAGE ACCOUNTS RECEIVABLE 179,890.71 179,890.71 641 - 0000115 12 OC A/R SUSPENSE ACCOUNT ACCOUNTS RECEIVABLE (1,342.15) (1,342.15) 641- 0000 115 15 0C UNCOLLECTIBLE ACCOUNTS ACCOUNTS RECEIVABLE - (80,000.00) (80,000.00) 641 - 0000115 25 OC ACCTS RECEIVABLE -OTHER ACCOUNTS RECEIVABLE 4,831.96 4,831.96 641 - 0000 130 00 00 ACCTS RECEIVABLE - INTERFUND ACCOUNTS RECEIVABLE 4,704.53 4,704.53 641 - 0000 144 0101 INVENTORY INVENTORIES 194,499.86 194,499.86 641 -0000 143 00 OC PREPAID ITEMS PREPAID 32,744.79 32,744.79 641 -0000 149 20 OC UNAMORTIZED LOSS ON REFUNDING -2010 BLDG CORP LOSS ON REFUNDING 16,818.53 (2,374.38) 14,444.15 641 - 0000 149 20 00 UNAMORTIZED LOSS ON REFUNDING-'98 SRF &2004 BOND LOSS ON REFUNDING 596,870.00 (52,665.00) 544,205.00 641 -0000 19015 OC CONST. IN PROGRESS -PER WIP SCHEDULE 642 LAND & CONSTRUCTION IN PROGRESS 3,936,140.51 857,845.70 4,793,986.21 641-0000 190 15 OC CONST. IN PROGRESS -PER WIP SCHEDULE 647 LAND & CONSTRUCTION IN PROGRESS 249,311.68 10,119.59 259,431.27 641 -0000 19015 OC CONST. IN PROGRESS -PER WIP SCHEDULE 651 LAND & CONSTRUCTION IN PROGRESS 4,764.53 (4,764.53) - 641- 000019015 OC CONST. IN PROGRESS -PER WIP SCHEDULE 658 LAND & CONSTRUCTION IN PROGRESS - 2,219.59 2,219.59 641 -0000 19015 OC CONST. IN PROGRESS -PER WIP SCHEDULE 659 LAND & CONSTRUCTION IN PROGRESS 2,015,854.11 5,289,257.32 7,305,111.43 641-0000 190 15 OC CONST. IN PROGRESS -PER WIP SCHEDULE 661 LAND & CONSTRUCTION IN PROGRESS 5,083,415.77 (3,482,679.66) 1,600,736.11 641 -0000 19015 OC CONST. IN PROGRESS - RETAINAGE HELD LAND & CONSTRUCTION IN PROGRESS 318,627.24 83,480.49 402,107.73 641-0000 190 15 OC CONST. IN PROGRESS - CAPITALIZED INTEREST LAND & CONSTRUCTION IN PROGRESS 209,030.56 104,708.99 313,739.55 641 -0000 19015 OC LAND LAND & CONSTRUCTION IN PROGRESS 364,207.60 364,207.60 641 -0000 190 16 OC BUILDINGS OTHER CAP. ASSETS -NET OF DEPRECIATION 19,974,485.33 (21,016.00) 19,953,469.33 641 -0000 190 17 OC IMPR. OTHER THAN BUILDINGS OTHER CAP. ASSETS -NET OF DEPRECIATION 21,232,025.72 3,047,172.00 24,279,197.72 70 44,209,312.89 Per Building Corp worksheet -Audit item #90 Posted in NaviLine 12/2014 CAFR #32 Posted in NaviLine 12/2014 CAFR #32 Posted in NaviLine 12/2014 CAFR #32 Posted in NaviLine 12/2014 CAFR #32 Posted in NaviLine 12/2014 CAFR #32 Posted in NaviLine 12 /2014 CAFR #32 Posted in NaviLine 12/2014 CAFR #32 39,556.48 Posted in NaviLine 12 /2014 CAFR #32 Per A/R report from Water Works Repair Fund reserve -same each year Sewage Works reserve -same each year 2,386,960.61 $4,831.96 = Septic Haulers, Lab Fees, Organic Resource 4,704.53 Inter -fund Receivable from Water Works 194,499.86 32,744.79 558,649.15 14,677,331.89 PerWIPschedule City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 641- 0000 190 18 0C MACHINERY & EQUIPMENT OTHER CAP. ASSETS -NET OF DEPRECIATION 641-0000 190 19 OC ROADS & OTHER INFRASTRUCTURE OTHER CAP. ASSETS -NET OF DEPRECIATION 641 -0000 190 20 OC ACCUMULATED DEPRECIATION OTHER CAP. ASSETS -NET OF DEPRECIATION 640 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 641 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 642 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 649 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 659 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 661 -0000 202 00 OC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - 641 -0000 202 65 OC PNC PCARD PAYABLE ACCOUNTS PAYABLE (5,732.76) 642 -0000 202 65 OC PNC PCARD PAYABLE ACCOUNTS PAYABLE - 641- 0000 206 00 0C CONTRACTOR RETAINAGE ACCOUNTS PAYABLE - 641- 0000 208 06 20 DUE TO WATER WORKS FUND ACCOUNTS PAYABLE - INTERFUND - 641 -0000 227 10 OC PAYROLL PAYABLE ACCRUED PAYROLL PAYABLE 641 -0000 227 14 OC ACCRUED FICA PAYABLE ACCRUED PAYROLL PAYABLE 641 -0000 22712 OC ACCRUED PERF PAYABLE ACCRUED PAYROLL PAYABLE 640 -0000 227 1200 ACCRUED PERF PAYABLE ACCRUED PAYROLL PAYABLE 641 -0000 227 10 01 COMP TIME ACCRUAL COMPENSATED ABSENCES 640 -0000 227 10 01 COMP TIME ACCRUAL COMPENSATED ABSENCES 641 -0000 227 10 01 VACATION ACCRUAL COMPENSATED ABSENCES 640 -0000 227 10 01 VACATION ACCRUAL COMPENSATED ABSENCES 649 - 0000 232 10 01 UNAMORTIZED BOND PREMIUM -BLDG. CORP. NONCURRENT LIABILITIES 649 - 0000 232 10 01 UNAMORTIZED BOND DISCOUNT 2006 NONCURRENT LIABILITIES 649 - 0000 232 10 01 UNAMORTIZED BOND DISCOUNT 2007 NONCURRENT LIABILITIES 649 - 0000 232 10 01 UNAMORTIZED BOND PREMIUM 20078 NONCURRENT LIABILITIES 649- 0000 232 10 01 UNAMORTIZED BOND PREMIUM 2010 NONCURRENT LIABILITIES 649 - 0000 232 10 01 UNAMORTIZED BOND PREMIUM 2011 NONCURRENT LIABILITIES 649 - 0000 232 10 01 UNAMORTIZED BOND PREMIUM 2012 NONCURRENT LIABILITIES 649 - 0000 230 00 00 PUBLIC SERVICE BUILDING MORTGAGE BONDS PAYABLE 649 -0000 230 10 OC LEASE PAYABLE -EQUIPMENT PNC CAPITAL LEASES PAYABLE 649 -0000 230 10 OC LEASE PAYABLE -EQUIPMENT PNC CAPITAL LEASES PAYABLE 649 -0000 230 10 OC LEASE PAYABLE - RICOH COPIER CAPITAL LEASES PAYABLE 649 -0000 23010 OC LEASE PAYABLE -SEWER EQUIPMENT KEY GOVT, CAPITAL LEASES PAYABLE 649 -0000 230 10 OC LEASE PAYABLE - HP COMPUTERS CAPITAL LEASES PAYABLE 649 -0000 230 10 OC LEASE PAYABLE - RICOH COPIERS - 3 CAPITAL LEASES PAYABLE 649 -0000 23010 OC LEASE PAYABLE - SEWER EQUIPMENT SUN TRUST CAPITAL LEASES PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2006 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2007 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 20078 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2010 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2011 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2012 REVENUE BONDS PAYABLE 649 -0000 230 00 OC BOND PAYABLE 2013A SEWER BOND REFUNDING REVENUE BONDS PAYABLE 649 -0000 232 00 OC 2009 SRF LOAN PAYABLE NOTES AND LOANS PAYABLE 649 -0000 2272400 INTEREST PAYABLE ACCRUED INTEREST PAYABLE 640- 0000 249 00 0C PR YR RES FOR ENCUMBRANCE NETASSETS (239,978.24) 640 - 0000 272 00 00 RETAINED EARNINGS NET ASSETS (1,162,728.40) 641- 0000 243 00 0C ENCUMBRANCES NETASSETS 1,253,785.05 641 - 0000 245 00 00 RESERVE FOR ENCUMBRANCES NET ASSETS (1,253,785.05) 641- 0000 249 00 0C PR YR RES FOR ENCUMBRANCE NETASSETS (13,880,263.99) 641 - 0000 272 00 00 RETAINED EARNINGS NET ASSETS 4,315,865.33 642- 0000 243 00 0C ENCUMBRANCES NETASSETS 3,712,709.03 642 - 0000 245 00 00 RESERVE FOR ENCUMBRANCES NET ASSETS (3,712,709.03) 642- 0000 249 00 0C PR YR RES FOR ENCUMBRANCE NETASSETS (43,995,681.18) 642 - 0000 272 00 00 RETAINED EARNINGS NET ASSETS 39,951,115.17 643- 0000 27100 0C FUND BALANCE NETASSETS (3,292,599.55) 647 - 0000 249 00 00 PR YR RES FOR ENCUMBRANCE NET ASSETS (6,575,762.59) 647- 0000 27100 0C FUND BALANCE NETASSETS 6,574,621.71 71 18,720,067.00 1,277,519.00 19,997, 586.00 143,352,278.62 3,467,807.00 146,820,085.62 (72,964,146.90 ) (6,087,286.00) (79,051,432.90) (18,766.10) (18,766.10) (314,729.95) (314,729.95) (42,776.31) (42,776.31) (1,850.00) (1,850.00) (644,775.99) (644,775.99) (244,922.00) (244,922.00) 5,732.76 (7,617.56) (35,979.19) (23,131.45) (81,996.15) (158,839.73) 94,585.54 (174,580.93) (539,355.00) (310,470.39) (519,122.78) (4,278.32) (232,836.47) (6,090,000.00) (13,010,000.00) (12,960,000.00) (8,270,000.00) (19,895,000.00) (23,985,000.00) (13,700,000.00) (2,710,898.00) (284,295.41) (37,290,739.23) 98,037.87 (402,107.73) (402,107.73) (1,576.68) (1,576.68) (321,696.90) (321,696.90) (1,129.92) (129.08) (246,671.00) (8,269.53) 1,793.36 (989.30) (8,706.34) (359.06) 19,637.83 (6,286.71) 11,923.85 64,575.00 86,278.85 127,260.53 1,108.22 (235,138.31) (11,371.78) (11,182.59) 45,159.58 350,000.00 690,000.00 680,000.00 365,000.00 855,000.00 1,020,000.00 1,845,000.00 149,511.00 15,663.64 (1,129.92) (129.08) (246,671.00) (8,269.53) (5,824.20) (36,968.49) (31,837.79) (82,355.21) (139,201.90) 88,298.83 (162,657.08) (474,780.00) (224,191.54) (391,862.25) (3,170.10) (235,138.31) (11,371.78) (11,182.59) (187,676.89) (5,740,000.00) (12,320,000.00) (12,280,000.00) (7,905,000.00) (19,040,000.00) (22,965,000.00) (11,855,000.00) (2,561,387.00) (268,631.77) (239,978.24) (1,162,728.40) 1,253,785.05 (1,253,785.05) (13,880,263.99) 4,315,865.33 3,712,709.03 (3,712,709.03) (43,995,681.18) 2,660,375.94 (3,194,561.68) (6,575,762.59) 6,574,621.71 211,414,546.27 (79,051,432.90 (1,267,820.35) Per A &F A/P Accrual, Audit item #74 (402,107.73) Per WIP schedule (1,576.68) Per A &F A/P Accrual, Audit item #74 Included in Payroll Payable, per Ad min & Finance Included in Payroll Payable, per Admin & Finance (321,696.90) (256,199.53) Amortization Schedule #36 Amortization Schedule #42 Amortization Schedule #40 Amortization Schedule #52 Amortization Schedule #80 Amortization Schedule #93 (370,545.84) Amortization Schedule #101 Amortization Schedule #36 Amortization Schedule #98 Amortization Schedule #100 Amortization Schedule #102 Amortization Schedule #124 (Sewers) Amortization Schedule #125 Amortization Schedule #132 Amortization Schedule #110 (Sewers) Amortization Schedule #42 Amortization Schedule #40 Amortization Schedule #52 Amortization Schedule #80 Amortization Schedule #93 Amortization Schedule #101 Amortization Schedule #105 (96,205,760.46) Amortization Schedule #70 (268,631.77) City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 649 - 0000 27100 00 FUND BALANCE NET ASSETS (782,806.62) (782,806.62) 651-0000 249 00 OC PR YR RES FOR ENCUMBRANCE NETASSETS (9,370,779.39) (9,370,779.39) 651 - 0000 27100 00 FUND BALANCE NET ASSETS 9,370,777.28 9,370,777.28 653 - 000027100 OC FUND BALANCE NETASSETS (7,286,828.40) (7,286,828.40) 658 - 0000 249 00 00 PR YR RES FOR ENCUMBRANCE NET ASSETS (1,904,381.22) (1,904,381.22) 658 - 000027100 OC FUND BALANCE NET ASSETS 1,902,166.06 1,902,166.06 659 - 0000 243 00 00 ENCUMBRANCES NET ASSETS 1,705,837.65 1,705,837.65 659-0000 245 00 OC RESERVE FOR ENCUMBRANCES NET ASSETS (1,705,837.65) (1,705,837.65) 659 - 0000 249 00 00 PR YR RES FOR ENCUMBRANCE NET ASSETS (7,235,205.62) (7,235,205.62) 659 - 000027100 OC FUND BALANCE NET ASSETS (613,293.47) (613,293.47) 661 - 0000 243 00 00 ENCUMBRANCES NET ASSETS 1,624,274.75 1,624,274.75 661-0000 245 00 OC RESERVE FOR ENCUMBRANCES NET ASSETS (1,624,274.75) (1,624,274.75) 661 - 0000 249 00 00 PR YR RES FOR ENCUMBRANCE NET ASSETS (868,570.31) (868,570.31) 661 - 000027100 OC FUND BALANCE NET ASSETS (17,430,456.48) (17,430,456.48) 664 - 0000 27100 00 FUND BALANCE NET ASSETS (4,467.73) (4,467.73) 640- 0000 344 07 2C SEWER REPAIR INSURANCE REPAIR FUND REVENUES (528,648.58) (528,648.58) 640 -0000 344 07 25 SEWER REPAIR DEDUCTIBLE REPAIR FUND REVENUES (57,208.96) (57,208.96) 641- 0000 344 01 1C METERED SALES- RESIDENTIAL OPERATING REVENUE (16,653,616.91) (16,653,616.91) 641 - 0000 344 01 20 METERED SALES- COMMERCIAL OPERATING REVENUE (5,130,761.11) (5,130,761.11) 641- 0000 344 01 3C INDUSTRIAL OPERATING REVENUE (4,546,685.50) (4,546,685.50) 641 - 0000 344 01 40 METERED SALES- MULTIFAMILY OPERATING REVENUE (2,384,328.21) (2,384,328.21) 641- 0000 344 01 6C INSTITUTIONAL OPERATING REVENUE (271,631.80) (271,631.80) 641 - 0000 344 03 00 SEWER - PUBLIC AUTHORITIES OPERATING REVENUE (1,090,742.14) (1,090,742.14) 641- 0000 344 05 2C WHLSL METER -NEW CARLISLE OPERATING REVENUE (191,471.04) (191,471.04) 641 - 0000 344 07 10 PENALTIES (FORFEIT DISC.) OPERATING REVENUE (685,810.57) (685,810.57) 641 - 0000 344 07 12 DUMPING FEES OPERATING REVENUE (19,892.40) (19,892.40) 641 - 0000 344 07 13 ORGANIC RESOURCES OPERATING REVENUE (58,314.50) (58,314.50) 641 - 0000 344 07 14 LABORATORY SERVICE FEES OPERATING REVENUE (98,511.00) (98,511.00) 641 -0000 344 07 1E DISCHARGE PERMIT FEES OPERATING REVENUE (6,500.00) (6,500.00) 641 - 0000 344 07 54 MISC. SEWAGE REVENUES OPERATING REVENUE (204,532.66) (204,532.66) 641 - 0000 360 00 00 MISCELLANEOUS REVENUE OPERATING REVENUE (649.02) (649.02) 641-0000 360 02 OC SALE OF SCRAP METAL OPERATING REVENUE (3,872.20) (3,872.20) 641 - 0000 380 10 04 REIMBURSEMENTS /EXTENSIONS OPERATING REVENUE (4,501.92) (4,501.92) 641 - 0000 380 10 99 MISC. REIMBURSEMENTS OPERATING REVENUE (2,415.70) (2,415.70) 641-0621360 02 00 SALE OF SCRAP METAL OPERATING REVENUE (3,587.85) (3,587.85) 641- 0650 344 01 1C METERED SALES- RESIDENTIAL OPERATING REVENUE (1,114,193.40) (1,114,193.40) 641 - 0650 344 01 20 METERED SALES- COMMERCIAL OPERATING REVENUE (506,272.52) (506,272.52) 641- 0650 344 01 4C METERED SALES- MULTIFAMILY OPERATING REVENUE (330,532.19) (330,532.19) 641 - 0650 344 07 10 PENALTIES (FORFEIT DISC.) OPERATING REVENUE (23,219.38) (23,219.38) 641-0650 360 00 OC MISCELLANEOUS REVENUE OPERATING REVENUE (1,938.87) (1,938.87) 641 - 0625 344 07 55 INTERFUND REVENUE OTHER REVENUE (27,364.06) (4,704.53) (32,068.59) 641-0625 360 86 OC SEWER CONCRETE UTIL CUT MAT OTHER REVENUE (57,210.16) (57,210.16) 640 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (4,036.94) 1,572.04 (2,464.90) 641 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (15,306.44) 8,380.36 (6,926.08) 642 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (15,111.42) 4,712.72 (10,398.70) 643 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (9,662.29) 3,800.12 (5,862.17) 647 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (2.73) 1.71 (1.02) 649 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (12,106.46) 911.57 (11,194.89) 651 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (0.32) 0.33 0.01 653 -0630 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (3.10) (3.10) 658 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (6.47) 2.69 (3.78) 659 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (19,665.32) 9,085.68 (10,579.64) 661 -0000 36100 OC INTEREST ON INVESTMENTS INTEREST & INVESTMENT REVENUE (51,260.64) 21,150.88 (30,109.76) 641-062139101 OC SALE OF FIXED ASSETS SALE OF FIXED ASSETS (1,518.00) (1,518.00) 641 -0630 39101 00 SALE OF FIXED ASSETS SALE OF FIXED ASSETS (4,278.00) (4,278.00) 641-063139101 OC SALE OF FIXED ASSETS SALE OF FIXED ASSETS (4,508.00) (4,508.00) 641-0621792 10 01 SALARIES - REGULAR COLLECTION SYSTEM EXPENSES 369,675.72 (55,821.38) 59,539.04 373,393.38 641-0621792 10 02 SALARIES - HOURLY COLLECTION SYSTEM EXPENSES 1,069,317.27 (82,816.40) 146,782.22 1,133,283.09 72 (89,721,959.00) Per 2013 CAFR$89,721,959 combined fund balances (585,857.54) (33,333,980.89) Sewer cuts billed to Water Works (89,278.75) (77,544.03) (10,304.00) (34,096,965.21) City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 641-0621792 10 03 SEASONAL & INTERNS COLLECTION SYSTEM EXPENSES 21,224.25 (486.00) 20,738.25 641-0621792 10 04 EXTRA AND OVERTIME COLLECTION SYSTEM EXPENSES 187,353.10 (19,048.58) 168,304.52 641-0621792 10 05 TEMPORARY SERVICES COLLECTION SYSTEM EXPENSES (0.01) (2,147.50) (2,147.51) 641-0621792 10 09 PERMANENT PART -TIME COLLECTION SYSTEM EXPENSES 59,980.37 (54.65) 59,925.72 641-0621792 10 13 STAND BY PAY COLLECTION SYSTEM EXPENSES 44,162.76 (3,618.47) 40,544.29 641-0621792 1101 FICA - REGULAR COLLECTION SYSTEM EXPENSES 131,587.75 (6,020.06) 125,567.69 641-0621792 1104 PERF - REGULAR COLLECTION SYSTEM EXPENSES 188,821.17 (8,580.00) 180,241.17 641-0621792 1107 UNEMPLOYMENT COMP COLLECTION SYSTEM EXPENSES 4,571.04 4,571.04 641-0621792 11 0E GROUP INSURANCE- HEALTH COLLECTION SYSTEM EXPENSES 318,613.27 318,613.27 641-0621792 11 O9 GROUP INSURANCE - LIFE COLLECTION SYSTEM EXPENSES 4,085.61 4,085.61 641-0621792 11 10 CLOTHING /SHOE ALLOWANCE COLLECTION SYSTEM EXPENSES 8,782.74 8,782.74 641-0621792 1112 VEH/TOOL ALLOWANCE COLLECTION SYSTEM EXPENSES 1,950.00 1,950.00 641-0621792 1124 CELL PHONE ALLOWANCE COLLECTION SYSTEM EXPENSES 4,208.15 4,208.15 641-0621792 11 99 OTHER FRINGE BENEFITS COLLECTION SYSTEM EXPENSES 2,315.00 2,315.00 641-0621792 2102 PRINTSHOP COLLECTION SYSTEM EXPENSES 1,628.10 1,628.10 641-0621792 2103 C.S.- OFFICE SUPPLIES COLLECTION SYSTEM EXPENSES 289.67 289.67 641-0621792 2104 OTHER - OFFICE SUPPLIES COLLECTION SYSTEM EXPENSES 1,836.88 58.79 1,895.67 641-0621792 22 02 DIESEL FUEL COLLECTION SYSTEM EXPENSES 175,394.08 175,394.08 641-0621792 22 05 UNIFORMS COLLECTION SYSTEM EXPENSES 7,810.95 (139.46) 274.96 7,946.45 641-0621792 22 21 C.S.- CLEANING SUPPLIES COLLECTION SYSTEM EXPENSES 1,274.41 1,274.41 641-0621792 22 22 OTHER - MEDICAL /SAFETY COLLECTION SYSTEM EXPENSES 1,953.63 1,953.63 641-0621792 22 24 OTHER OPERATING SUPPLIES COLLECTION SYSTEM EXPENSES 11,683.16 604.51 12,287.67 641-0621792 23 01 BUILDING MATERIALS COLLECTION SYSTEM EXPENSES 1,145.04 1,145.04 641-0621792 23 02 STREET MATERIAL COLLECTION SYSTEM EXPENSES 187,208.12 (1,374.22) (122,017.38) 63,816.52 641-0621792 23 03 SEWER CONST. MATERIALS COLLECTION SYSTEM EXPENSES 41,804.38 (1,224.20) 40,580.18 641-0621792 23 04 SEWER MAINT MATERIALS COLLECTION SYSTEM EXPENSES 54,737.86 54,737.86 641-0621792 23 2C SMALL TOOLS & EQUIPMENT COLLECTION SYSTEM EXPENSES 9,264.48 9,264.48 641-0621792 23 4C SALT & WINTER MATERIALS COLLECTION SYSTEM EXPENSES 18,710.12 (9,868.12) 27,528.72 36,370.72 641-0621792 23 99 OTHER REPAIR SUPPLIES COLLECTION SYSTEM EXPENSES 4,625.50 233.90 4,859.40 641-0621792 32 04 TELEPHONE COLLECTION SYSTEM EXPENSES 3,340.01 302.20 3,642.21 641-0621792 32 21 TRAVEL- MILEAGE COLLECTION SYSTEM EXPENSES 77.28 77.28 641-0621792 32 23 TRAVEL- HOTEL COLLECTION SYSTEM EXPENSES 334.62 334.62 641-0621792 32 24 TRAVEL- MEALS COLLECTION SYSTEM EXPENSES 48.16 48.16 641-0621792 32 25 TRAVEL- OTHER COLLECTION SYSTEM EXPENSES 69.00 69.00 641-0621792 33 02 PUBLICATION LEGAL NOTICE COLLECTION SYSTEM EXPENSES 172.30 172.30 641-0621792 34 02 LIABILITY INSURANCE COLLECTION SYSTEM EXPENSES 139,212.00 139,212.00 641-0621792 35 01 ELECTRIC COLLECTION SYSTEM EXPENSES 14,341.91 14,341.91 641-0621792 35 02 GAS COLLECTION SYSTEM EXPENSES 15,240.09 15,240.09 641-0621792 35 04 WATER COLLECTION SYSTEM EXPENSES 5,685.98 (469.94) 485.96 5,702.00 641-0621792 36 01 BUILDING MAINTENANCE COLLECTION SYSTEM EXPENSES 14,259.53 (763.96) 1,163.10 14,658.67 641-0621792 36 02 OFFICE EQUIPMENT REPAIR COLLECTION SYSTEM EXPENSES 2,021.60 (102.38) 120.49 2,039.71 641-0621792 36 03 AUTOMOTIVE EQUIP REPAIR COLLECTION SYSTEM EXPENSES 484,215.36 484,215.36 641-0621792 36 04 COMPUTER EQUIP REPAIR COLLECTION SYSTEM EXPENSES 7,236.00 (5,361.28) 1,874.72 641-0621792 36 05 OTHER EQUIPMENT COLLECTION SYSTEM EXPENSES 1,971.96 1,971.96 641 - 0621792 36 OE RADIO EQUIPMENT COLLECTION SYSTEM EXPENSES 5,829.26 5,829.26 641-0621792 36 1C HAZARDOUS WASTE DISPOSAL COLLECTION SYSTEM EXPENSES 60,449.50 3,676.01 64,125.51 641-0621792 37 11 CAPITAL LEASE PRINCIPAL COLLECTION SYSTEM EXPENSES 138,639.74 (137,190.02) 1,449.72 641-0621792 39 11 DUES COLLECTION SYSTEM EXPENSES 30.00 30.00 641-0621792 39 70 EDUCATION &TRAINING COLLECTION SYSTEM EXPENSES 170.00 400.00 570.00 641-0621792 39 89 MISC. CHARGES & SVCS. COLLECTION SYSTEM EXPENSES 3,558.46 (538.13) 3,020.33 641-0621792 63 35 CONTRACTUAL SERVICE -OTHER COLLECTION SYSTEM EXPENSES 72,571.46 (4,282.00) 2,400.00 70,689.46 641 - 0625 792 10 01 SALARIES - REGULAR COLLECTION SYSTEM EXPENSES 52,341.96 (6,140.53) 7,231.81 53,433.24 641 - 0625 792 10 02 SALARIES - HOURLY COLLECTION SYSTEM EXPENSES 95,928.14 (9,033.82) 10,516.97 97,411.29 641 - 0625 792 10 04 EXTRA AND OVERTI ME COLLECTION SYSTEM EXPENSES 19,374.43 (2,593.14) 16,781.29 641 - 0625 792 10 13 STAND BY PAY COLLECTION SYSTEM EXPENSES 3,834.05 (271.65) 3,562.40 641 - 0625 792 1101 FICA - REGULAR COLLECTION SYSTEM EXPENSES 13,006.84 (642.68) 12,364.16 641 - 0625 792 1104 PERF - REGULAR COLLECTION SYSTEM EXPENSES 19,667.89 (989.03) 18,678.86 641 - 0625 792 1107 UNEMPLOYMENT COMP COLLECTION SYSTEM EXPENSES 444.48 444.48 73 City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 641 - 0625 792 11 OE GROUP INSURANCE - HEALTH COLLECTION SYSTEM EXPENSES 31,464.89 31,464.89 641 - 0625 792 11 09 GROUP INSURANCE - LIFE COLLECTION SYSTEM EXPENSES 407.75 407.75 641 -0625 792 11 10 CLOTHING /SHOE ALLOWANCE COLLECTION SYSTEM EXPENSES 608.50 608.50 641 - 0625 792 1112 VEH/TOOL ALLOWANCE COLLECTION SYSTEM EXPENSES 845.00 845.00 641 - 0625 792 1124 CELL PHONE ALLOWANCE COLLECTION SYSTEM EXPENSES 552.50 552.50 641 - 0625 792 11 99 OTHER FRINGE BENEFITS COLLECTION SYSTEM EXPENSES 200.00 200.00 641 - 0625 792 22 02 DIESEL FUEL COLLECTION SYSTEM EXPENSES 17,991.22 17,991.22 641 - 0625 792 22 05 UNIFORMS COLLECTION SYSTEM EXPENSES 722.67 (14.01) 28.70 737.36 641 - 0625 792 22 24 OTHER OPERATING SUPPLIES COLLECTION SYSTEM EXPENSES 4,986.55 4,986.55 641 - 0625 792 23 04 SEWER MAINT MATERIALS COLLECTION SYSTEM EXPENSES 60,947.56 (1,230.72) (4,707.76) 55,009.08 641 - 0625 792 23 2C SMALL TOOLS & EQUIPMENT COLLECTION SYSTEM EXPENSES 3,297.61 3,297.61 641 - 0625 792 34 02 LIABILITY INSURANCE COLLECTION SYSTEM EXPENSES 708.00 708.00 641 - 0625 792 36 03 AUTOMOTIVE EQUIP REPAIR COLLECTION SYSTEM EXPENSES 30,019.30 30,019.30 642-0621415 42 05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 765,259.11 (118,810.94) (640,000.00) 6,448.17 642-0621415 43 02 MOTOR EQUIPMENT COLLECTION SYSTEM EXPENSES 840,482.00 (840,482.00) - 642- 0621 415 43 1C MISCELLANEOUS EQUIPMENT COLLECTION SYSTEM EXPENSES 15,140.00 (15,140.00) - 642 -0658 415 42 05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 86,493.28 (64,999.29) (20,229.24) 1,264.75 647-0621415 3102 ENGINEERING COLLECTION SYSTEM EXPENSES 1,143.47 (5,355.06) (4,211.59) 658-0621415 3102 ENGINEERING COLLECTION SYSTEM EXPENSES 924.09 (924.09) 658-0621415 42 05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 1,295.50 (1,295.50) - 659- 0621 415 3101 LEGAL SERVICES COLLECTION SYSTEM EXPENSES 1,793.00 1,793.00 659-0621415 3102 ENGINEERING COLLECTION SYSTEM EXPENSES 9,214.96 3,916.50 13,131.46 659-0621415 42 05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 1,116,399.29 (113,646.53) (656,522.51) 346,230.25 661 - 0415 415 3101 LEGAL SERVICES COLLECTION SYSTEM EXPENSES 495.00 495.00 661-0621415 3102 ENGINEERING COLLECTION SYSTEM EXPENSES 2.44 2.44 661-0621415 42 05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 1,503,164.39 (431,314.90) (1,071,849.49) - 641- 0630 793 10 01 SALARIES - REGULAR TREATMENT& DISPOSAL EXPENSES 1,383,795.81 (122,198.15) 199,120.91 1,460,718.57 641 - 0630 793 10 02 SALARIES - HOURLY TREATMENT& DISPOSAL EXPENSES 976,892.50 (111,636.38) 100,651.87 965,907.99 641 - 0630 793 10 03 SEASONAL & INTERNS TREATMENT& DISPOSAL EXPENSES 10,125.50 10,125.50 641 - 0630 793 10 04 EXTRA AND OVERTI ME TREATMENT& DISPOSAL EXPENSES 121,617.47 (6,872.49) 114,744.98 641 - 0630 793 10 13 STAND BY PAY TREATMENT & DISPOSAL EXPENSES 45,684.55 (1,689.61) 43,994.94 641 - 0630 793 1101 FICA - REGULAR TREATMENT& DISPOSAL EXPENSES 188,141.77 (7,152.12) 180,989.65 641 - 0630 793 1104 PERF - REGULAR TREATMENT& DISPOSAL EXPENSES 282,557.86 (10,918.15) 271,639.71 641 - 0630 793 1107 UNEMPLOYMENT COMP TREATMENT& DISPOSAL EXPENSES 6,440.04 6,440.04 641 - 0630 793 11 0E GROUP INSURANCE - HEALTH TREATMENT& DISPOSAL EXPENSES 414,225.66 414,225.66 641 - 0630 793 11 09 GROUP INSURANCE - LIFE TREATMENT& DISPOSAL EXPENSES 5,577.85 5,577.85 641 - 0630 793 11 10 CLOTHING /SHOE ALLOWANCE TREATMENT& DISPOSAL EXPENSES 6,434.17 (808.60) 377.50 6,003.07 641 - 0630 793 1112 AUTO ALLOWANCE TREATMENT & DISPOSAL EXPENSES 3,525.00 3,525.00 641 - 0630 793 1124 CELL PHONE ALLOWANCE TREATMENT& DISPOSAL EXPENSES 7,084.75 7,084.75 641 - 0630 793 11 99 OTHER FRINGE BENEFITS TREATMENT & DISPOSAL EXPENSES 2,400.00 2,400.00 641 - 0630 793 2102 PRINTSHOP TREATMENT& DISPOSAL EXPENSES 2,071.41 2,071.41 641 - 0630 793 2103 C.S. - OFFICE SUPPLIES TREATMENT & DISPOSAL EXPENSES 1,466.74 1,466.74 641 - 0630 793 2104 OTHER - OFFICE SUPPLIES TREATMENT& DISPOSAL EXPENSES 3,759.36 17.17 3,776.53 641 - 0630 793 2105 SMALL OFFICE EQUIPMENT TREATMENT & DISPOSAL EXPENSES 3,972.09 7,488.61 11,460.70 641 - 0630 793 22 01 CENTRAL SERVICE GASOLINE TREATMENT& DISPOSAL EXPENSES 33,427.48 33,427.48 641 - 0630 793 22 02 COMPRESSED GAS /DIESEL TREATMENT & DISPOSAL EXPENSES 2,493.17 2,493.17 641 - 0630 793 22 05 UNIFORMS TREATMENT& DISPOSAL EXPENSES 22,701.06 (1,661.46) 6,376.81 27,416.41 641 - 0630 793 22 12 OIL TREATMENT & DISPOSAL EXPENSES 8,412.75 8,412.75 641 - 0630 793 22 2C C.S.-MEDICAL/SAFETY TREATMENT & DISPOSAL EXPENSES 2,477.00 51.00 2,528.00 641 - 0630 793 22 21 C.S. - CLEANING SUPPLIES TREATMENT& DISPOSAL EXPENSES 4,427.07 4,427.07 641 - 0630 793 22 22 OTHER - MEDICAL/SAFETY TREATMENT & DISPOSAL EXPENSES 19,287.03 19,287.03 641 - 0630 793 23 1C REPAIR PARTS TREATMENT & DISPOSAL EXPENSES 334,212.98 (47,921.88) 52,095.90 338,387.00 641 - 0630 793 23 20 SMALL TOOLS & EQUIPMENT TREATMENT& DISPOSAL EXPENSES 14,093.30 (259.29) 13,834.01 641 - 0630 793 23 21 C.S. -SMALL TOOLS & EQUIP. TREATMENT & DISPOSAL EXPENSES 524.73 524.73 641 - 0630 793 23 60 LAB MATERIALS /SUPPLIES TREATMENT& DISPOSAL EXPENSES 58,655.68 (2,245.19) (1,609.71) 54,800.78 641 - 0630 793 23 62 MATERIALS & SUPPLIES TREATMENT & DISPOSAL EXPENSES 251,183.40 (50,121.35) (39,746.68) 161,315.37 641 - 0630 793 3101 LEGAL TREATMENT& DISPOSAL EXPENSES 488.00 6,201.60 6,689.60 641 - 0630 793 3102 ENGINEERING TREATMENT& DISPOSAL EXPENSES 926,685.67 (97,552.96) 16,869.50 846,002.21 74 4,401,791.52 City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 641 - 0630 793 3104 ACCOUNTING TREATMENT & DISPOSAL EXPENSES 38,357.00 (32,690.00) 5,667.00 641 - 0630 793 31 09 CONTRACT LAB ANALYSIS TREATMENT & DISPOSAL EXPENSES 25,083.98 (1,979.00) 1,610.48 24,715.46 641 - 0630 793 32 02 POSTAGE TREATMENT & DISPOSAL EXPENSES 2,828.14 (22.90) 184.21 2,989.45 641 - 0630 793 32 04 TELEPHONE TREATMENT & DISPOSAL EXPENSES 21,138.54 (44.58) 1,066.46 22,160.42 641 - 0630 793 32 21 TRAVEL - MILEAGE TREATMENT& DISPOSAL EXPENSES 1,245.83 1,245.83 641 - 0630 793 32 22 TRAVEL - AIRFARE TREATMENT& DISPOSAL EXPENSES 404.20 (502.20) (98.00) 641 - 0630 793 32 23 TRAVEL- HOTEL TREATMENT & DISPOSAL EXPENSES 5,383.32 5,383.32 641 - 0630 793 32 24 TRAVEL- MEALS TREATMENT & DISPOSAL EXPENSES 1,951.14 (210.00) 1,741.14 641 - 0630 793 32 25 TRAVEL - OTHER TREATMENT& DISPOSAL EXPENSES 1,311.49 1,311.49 641 - 0630 793 33 02 PUBLICATION LEGAL NOTICE TREATMENT & DISPOSAL EXPENSES 1,963.79 1,963.79 641 - 0630 793 34 02 LIABILITY INSURANCE TREATMENT& DISPOSAL EXPENSES 177,576.00 177,576.00 641 - 0630 793 35 01 ELECTRIC TREATMENT & DISPOSAL EXPENSES 672,358.87 672,358.87 641 - 0630 793 35 02 HEAT TREATMENT & DISPOSAL EXPENSES 159,530.94 159,530.94 641 - 0630 793 35 04 WATER TREATMENT & DISPOSAL EXPENSES 11,231.58 (1,772.58) 1,075.28 10,534.28 641 - 0630 793 36 01 MAINTSVCS- BUILDING TREATMENT& DISPOSAL EXPENSES 123,844.63 (3,138.50) 61,962.90 182,669.03 641 - 0630 793 36 02 OFFICE EQUIPMENT TREATMENT& DISPOSAL EXPENSES 2,538.00 2,538.00 641 - 0630 793 36 03 AUTOMOTIVE EQUIP REPAIR TREATMENT& DISPOSAL EXPENSES 34,999.90 34,999.90 641 - 0630 793 36 04 COMPUTER EQUIPMENT TREATMENT& DISPOSAL EXPENSES 48,708.01 48,708.01 641 - 0630 793 36 05 OTHER EQUIPMENT TREATMENT& DISPOSAL EXPENSES 317,848.28 (6,802.25) 52,471.40 363,517.43 641 - 0630 793 36 OE RADIO EQUIPMENT TREATMENT & DISPOSAL EXPENSES 5,855.27 5,855.27 641 - 0630 793 37 11 CAPITAL LEASE PRINCIPAL TREATMENT& DISPOSAL EXPENSES 128,633.42 (128,175.24) 458.18 641 -0630 793 39 1C SUBSCRIPTIONS TREATMENT & DISPOSAL EXPENSES 45,274.56 (21,706.54) 23,568.02 641 - 0630 793 39 11 DUES TREATMENT& DISPOSAL EXPENSES 3,123.00 3,123.00 641 - 0630 793 39 39 CREDIT CARD FEES TREATMENT & DISPOSAL EXPENSES 792.51 (37.59) 754.92 641 - 0630 793 39 70 EDUCATION &TRAINING TREATMENT& DISPOSAL EXPENSES 9,717.00 (2,420.00) 7,297.00 641 - 0630 793 39 89 MISC. CHARGES TREATMENT & DISPOSAL EXPENSES 59.42 59.42 641 - 0630 793 50 01 STATE BOARD OF ACCOUNTS TREATMENT& DISPOSAL EXPENSES 3,194.00 3,194.00 641 - 0630 793 63 35 CONTRACTUAL SERVICE -OTHER TREATMENT & DISPOSAL EXPENSES 699,422.68 (140,706.79) 5,846.93 564,562.82 641 - 0630 793 63 3E WASTE HAULING TREATMENT & DISPOSAL EXPENSES 40,000.00 3,676.01 43,676.01 641 - 0630 793 65 OE VARIOUS CHEMICALS TREATMENT & DISPOSAL EXPENSES 283,374.91 (16,252.69) 17,969.49 285,091.71 641-0631793 10 01 SALARIES - REGULAR TREATMENT& DISPOSAL EXPENSES 103,471.34 (11,380.19) 11,635.89 103,727.04 641-0631793 10 02 SALARIES - HOURLY TREATMENT& DISPOSAL EXPENSES 154,889.61 (13,652.79) 24,860.17 166,096.99 641-0631793 10 04 EXTRA AND OVERTI ME TREATMENT& DISPOSAL EXPENSES 21,008.10 (641.55) 20,366.55 641-0631793 10 05 TEMPORARY SERVICES TREATMENT& DISPOSAL EXPENSES 18,916.00 (1,152.00) 17,764.00 641-0631793 10 13 STAND BY PAY TREATMENT & DISPOSAL EXPENSES 3,724.68 (218.40) 3,506.28 641-0631793 1101 FICA - REGULAR TREATMENT& DISPOSAL EXPENSES 22,877.41 (860.77) 22,016.64 641-0631793 1104 PERF - REGULAR TREATMENT& DISPOSAL EXPENSES 31,693.47 (1,160.69) 30,532.78 641-0631793 1107 UNEMPLOYMENT COMP TREATMENT& DISPOSAL EXPENSES 789.00 789.00 641-0631793 11 0E GROUP INSURANCE - HEALTH TREATMENT& DISPOSAL EXPENSES 43,571.58 43,571.58 641-0631793 11 05 GROUP INSURANCE - LIFE TREATMENT& DISPOSAL EXPENSES 727.00 727.00 641-0631793 11 10 CLOTHING /SHOE ALLOWANCE TREATMENT& DISPOSAL EXPENSES 740.45 740.45 641-0631793 1112 AUTO ALLOWANCE TREATMENT& DISPOSAL EXPENSES 800.00 800.00 641-0631793 1124 CELL PHONE ALLOWANCE TREATMENT & DISPOSAL EXPENSES 671.00 671.00 641-0631793 11 99 OTHER FRINGE BENEFITS TREATMENT & DISPOSAL EXPENSES 600.00 600.00 641-0631793 2104 OTHER - OFFICE SUPPLIES TREATMENT& DISPOSAL EXPENSES 200.07 3,730.15 3,930.22 641-0631793 22 01 CENTRAL SERVICE GASOLINE TREATMENT& DISPOSAL EXPENSES 104,980.96 104,980.96 641-0631793 22 05 UNIFORMS TREATMENT& DISPOSAL EXPENSES 1,646.94 (26.93) 54.90 1,674.91 641-0631793 22 21 C.S. - CLEANING SUPPLIES TREATMENT& DISPOSAL EXPENSES 122.02 122.02 641-0631793 22 22 OTHER - MEDICAL/SAFETY TREATMENT & DISPOSAL EXPENSES 86.63 86.63 641-0631793 23 1C REPAIR PARTS TREATMENT & DISPOSAL EXPENSES 822.49 822.49 641-0631793 23 21 C.S.-SMALL TOOLS & EQUIP. TREATMENT & DISPOSAL EXPENSES 501.07 501.07 641-0631793 23 62 MATERIALS & SUPPLIES TREATMENT & DISPOSAL EXPENSES 69.88 69.88 641-0631793 32 04 TELEPHONE TREATMENT & DISPOSAL EXPENSES 1,020.00 1,020.00 641-0631793 32 05 OTHER COMM/TRANSPORTATION TREATMENT & DISPOSAL EXPENSES 1,396.00 1,396.00 641-0631793 32 23 TRAVEL- HOTEL TREATMENT & DISPOSAL EXPENSES 95.20 95.20 641-0631793 32 24 TRAVEL- MEALS TREATMENT & DISPOSAL EXPENSES 18.25 18.25 641-0631793 33 02 PUBLICATION LEGAL NOTICE TREATMENT & DISPOSAL EXPENSES 73.71 73.71 641-0631793 34 02 LIABILITY INSURANCE TREATMENT& DISPOSAL EXPENSES 1,464.00 1,464.00 75 City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 641-0631793 35 01 ELECTRIC TREATMENT & DISPOSAL EXPENSES 1,888.63 1,888.63 641-0631793 35 02 HEAT TREATMENT & DISPOSAL EXPENSES 6,641.11 6,641.11 641-0631793 35 04 WATER TREATMENT & DISPOSAL EXPENSES 197.57 (46.32) 15.44 166.69 641-0631793 36 01 MAINTSVCS- BUILDING TREATMENT& DISPOSAL EXPENSES 2,372.06 2,372.06 641-0631793 36 03 AUTOMOTIVE EQUIP REPAIR TREATMENT& DISPOSAL EXPENSES 148,708.13 148,708.13 641-0631793 36 04 COMPUTER EQUIPMENT TREATMENT& DISPOSAL EXPENSES 732.00 732.00 641-0631793 36 0E RADIO EQUIPMENT TREATMENT& DISPOSAL EXPENSES 467.20 467.20 641-0631793 37 11 CAPITAL LEASE PRINCIPAL TREATMENT & DISPOSAL EXPENSES 33,204.55 (33,003.33) 201.22 641-0631793 63 35 CONTRACTUAL SERVICE -OTHER TREATMENT & DISPOSAL EXPENSES 131,472.31 (6,708.23) 124,764.08 641-0631793 63 3E WASTE HAULING TREATMENT & DISPOSAL EXPENSES 8,935.50 (8,935.50) - 642- 0630 415 31 0E OTHER PROFESSIONAL SVCS TREATMENT& DISPOSAL EXPENSES 97,221.17 (22,841.01) 11,900.69 86,280.85 642 - 0630 415 42 01 LAND IMPROVEMENTS TREATMENT& DISPOSAL EXPENSES 29,229.77 (29,229.77) - 642 -0630 415 43 02 MOTOR EQUIPMENT TREATMENT & DISPOSAL EXPENSES 171,693.00 (171,693.00) - 642- 0630 415 43 1C MISCELLANEOUS EQUIPMENT TREATMENT& DISPOSAL EXPENSES 93,020.60 (93,020.60) - 642 -0630 415 43 6E TREATMENT & DISPOSAL EQ. TREATMENT & DISPOSAL EXPENSES 2,209,416.89 (884,769.44) (1,293,772.81) 30,874.64 659 -0630 415 42 OE WASTEWATER PLANT TREATMENT & DISPOSAL EXPENSES 5,141,371.35 (449,208.90) (4,568,780.02) 123,382.43 661 -0630 415 42 OE WASTEWATER PLANT TREATMENT & DISPOSAL EXPENSES 27,361.00 27,361.00 640 -0620 81163 7C BAD DEBT EXPENSE CUSTOMER ACCOUNTS 4,928.15 4,928.15 641-0621792 63 7C BAD DEBT EXPENSE CUSTOMER ACCOUNTS 169,038.70 169,038.70 641 - 0650 85174 01 BAD DEBT EXPENSE CUSTOMER ACCOUNTS 1,421.98 1,421.98 640 - 0620 81131 70 ADM FEE ALLOCATION ADMINISTRATIVE & GENERAL 14,845.08 14,845.08 641-0621792 31 7C ADM FEE ALLOCATION ADMINISTRATIVE & GENERAL 137,750.16 137,750.16 641 - 0625 792 31 70 ADM FEE ALLOCATION ADMINISTRATIVE & GENERAL 12,088.80 12,088.80 641 -0630 793 31 7C ADM FEE ALLOCATION ADMINISTRATIVE & GENERAL 708,373.56 708,373.56 641-0631793 31 70 ADM FEE ALLOCATION ADMINISTRATIVE & GENERAL 37,104.96 37,104.96 641-0621792 3171 CENTRAL STORES ALLOCATION ADMINISTRATIVE & GENERAL 4,536.00 4,536.00 641 - 0630 793 3171 CENTRAL STORES ALLOCATION ADMINISTRATIVE & GENERAL 5,268.00 5,268.00 641-0631793 3171 CENTRAL STORES ALLOCATION ADMINISTRATIVE & GENERAL 228.00 228.00 641-0621792 3172 GIS ALLOCATION ADMINISTRATIVE & GENERAL 20,592.96 20,592.96 641 - 0630 793 3172 GISALLOCATION ADMINISTRATIVE & GENERAL 20,592.96 20,592.96 641 - 0630 793 60 03 PAYMENT IN LIEU OF TAX ADMINISTRATIVE & GENERAL 2,914,332.00 2,914,332.00 649 - 0630 472 38 03 PAYING AGENT FEES ADMINISTRATIVE & GENERAL 2,200.00 850.00 3,050.00 649 - 0630 473 38 03 PAYING AGENT FEES ADMINISTRATIVE & GENERAL 1,000.00 (500.00) 1,000.00 1,500.00 664 -0630 473 31 5C BOND ISSUANCE COSTS AMORTIZATION - 55,039.38 55,039.38 664 -0630 473 31 50 BOND ISSUANCE COSTS AMORTIZATION - (17,013.63) (17,013.63) 641 -0000 473 45 OC DEPRECIATION EXPENSE DEPRECIATION - 6,087,286.00 6,087,286.00 649 - 0630 472 38 02 CAPITALIZED INTEREST CALCULATION INTEREST EXPENSE - 313,739.55 313,739.55 649 - 0630 472 38 01 PRINCIPAL INTEREST EXPENSE 5,805,000.00 (5,805,000.00) - 649- 0630 472 38 02 INTEREST INTEREST EXPENSE 3,267,457.52 3,267,457.52 649 - 0630 473 38 01 PRINCIPAL 98 BOND SRF INTEREST EXPENSE 149,511.00 (149,511.00) - 649 -0630 473 38 02 INTEREST SRF BONDS INTEREST EXPENSE 77,053.35 (1,919.38) 75,133.97 640 -0620 81137 12 CAPITAL LEASE INTEREST CAPITAL LEASE INTEREST 1,352.23 1,352.23 641-0621792 37 12 CAPITAL LEASE INTEREST CAPITAL LEASE INTEREST 7,639.16 7,639.16 641 - 0630 793 37 12 CAPITAL LEASE INTEREST CAPITAL LEASE INTEREST 22,067.35 22,067.35 641-0631793 37 12 CAPITAL LEASE INTEREST CAPITAL LEASE INTEREST 1,750.24 1,750.24 640 - 0620 81110 01 REGULAR REPAIR FUND EXPENSES 79,562.57 (7,534.71) 9,158.94 81,186.80 640 - 0620 81110 02 HOURLY REPAIR FUND EXPENSES 20,311.20 8,398.61 28,709.81 640 - 0620 81110 04 EXTRA & OVERTIME REPAIR FUND EXPENSES 1,274.40 1,274.40 640 -0620 81110 13 CONTRACT ADD PAYS REPAIR FUND EXPENSES 25,009.24 (961.55) 24,047.69 640 - 0620 811 11 01 FICA - REGULAR REPAIR FUND EXPENSES 8,436.93 (198.21) 8,238.72 640 - 0620 811 11 04 PERF - REGULAR REPAIR FUND EXPENSES 11,691.51 (292.71) 11,398.80 640 - 0620 811 11 07 UNEMPLOYMENT COMP REPAIR FUND EXPENSES 644.52 644.52 640 - 0620 81111 0E GROUP INSURANCE - HEALTH REPAIR FUND EXPENSES 18,481.20 18,481.20 640 - 062081111 OS GROUP INSURANCE - LIFE REPAIR FUND EXPENSES 236.00 236.00 640 - 0620 81111 10 CLOTHING /SHOE ALLOWANCE REPAIR FUND EXPENSES 125.00 125.00 640 -0620 811 11 24 CELL PHONE ALLOWANCE REPAIR FUND EXPENSES 1,000.00 1,000.00 640 -0620 811 21 03 C.S.-OFFICE SUPPLIES REPAIR FUND EXPENSES 194.07 194.07 640- 0620 81122 01 CENTRAL SERVICE GASOLINE REPAIR FUND EXPENSES 3,045.33 3,045.33 76 8,770,856.10 175,388.83 3,880,262.48 38,025.75 6,087,286.00 3,656,331.04 32,808.98 City of South Bend Conversion Worksheets - Wastewater December 31, 2014 Auditor Prior Current 12/31/2014 Worksheet Year Year CAFR ACCOUNT DESCRIPTION CAFR Category 12/31/2014 Adjustment Adjustment Balance Total Notes 640 - 0620 81122 22 OTHER - MEDICAL /SAFETY REPAIR FUND EXPENSES 495.71 495.71 640 -0620 81122 24 OTHER OPERATING SUPPLIES REPAIR FUND EXPENSES 919.50 919.50 640 -0620 81123 04 SEWER MAINT. MATERIALS REPAIR FUND EXPENSES 8,518.10 (141.76) 717.50 9,093.84 640 -0620 81132 04 TELEPHONE REPAIR FUND EXPENSES 256.10 61.14 317.24 640 - 0620 81134 02 LIABILITY INSURANCE REPAIR FUND EXPENSES 240.00 240.00 640 - 0620 81136 03 AUTOMOTIVE EQUIPMENT REPAIR FUND EXPENSES 826.92 826.92 640 - 0620 81136 05 SEWER REPAIR REPAIR FUND EXPENSES 211,956.19 (9,900.00) 17,987.46 220,043.65 640 -0620 81137 11 CAPITAL LEASE PRINCIPAL REPAIR FUND EXPENSES 27,083.36 (27,083.36) - 641- 0630 793 31 W MGMT FEE TO WATERWORKS MANAGEMENT FEE 993,120.00 993,120.00 641 -0000 392 00 OC INTER -FUND OPER. TRANSFER TRANSFERS IN (11,637.22) (11,637.22) 642 -0000 392 00 OC INTER -FUND OPER. TRANSFER TRANSFERS IN (4,000,000.00) (4,000,000.00) 643 -0000 392 00 OC INTER -FUND OPER. TRANSFER TRANSFERS IN (129,963.99) (129,963.99) 649 -0000 392 00 OC INTER -FUND OPER. TRANSFER TRANSFERS IN (9,297,645.47) (9,297,645.47) 641 - 0630 793 50 02 OPERATING TRANSFER TRANSFERS OUT 13,427,609.46 13,427,609.46 643 -0630 415 50 02 INTER -FUND OPER. TRANSFERS TRANSFERS OUT 11,637.22 11,637.22 (0.00) 0.00 0.00 0.00 77 410,519.20 993,120.00 0.00 28,446,389.9C SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION TRIALZALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR ?CR) 1010 WATER:TREATMENTZ PUMPING rEQUIPMENT 2,249,145.22 (696,262.49) 1,552,882.73 1011 LAND 376,951.46 376,951.46 1010 STRUCTURES Z ZMPROVEMENTS 30,801,945.82 (19,366.20) 30,782,579.62 1010 WELLS ANDZ;PRINGS 4,158,464.68 4,158,464.68 1010 DIST:PES.ZZ;TANDPIPE 4,436,139.37 4,436,139.37 1010 TRANSPORTATION NrEQUIP 1,994,559.33 (124,519.15) 1,870,040.18 1010 OFFICErEQUIP 982,920.04 (146,297.90) 836,622.14 1010 MISC.Z)THERZQUIP 268,740.14 (30,514.34) 238,225.80 1010 IMPROVE. Z)THER$HAN 73LDG 15,387.00 15,387.00 1010 COMMUNICATION ZQUIP 329,481.07 (130,288.81) 199,192.26 1010 TOOLS:&INORKZQUIP 77,984.00 77,984.00 1010 POWER Z)PERATEDZQUIP 546,121.67 546,121.67 1010 METERS x,343,436.31 (282,655.10) 6,060,781.21 1010 MAINS 33,594,333.88 (8,367.38) 33,585,966.50 1010 HYDRANTS 1,069,689.26 1,069,689.26 1010 INTANGIBLES 239,640.47 239,640.47 1050 CIP -EQUIP 1,020,070.79 (42,921.66) 977,149.13 1050 CIP- COMMUNICATION 1050 CIP- BLDG$TRUCTURES,ZIXEDtQUIP 1,586,744.70 1,164.11 x,587,908.81 1050 CIP -WELLS 1050 CIP- DISTRIBUTIONPESERVOIR 1050 CIP- INTANGIBLES 1050 CIP -MAINS 0.00 - x.00 aVIP 1081 ACCUM Z)EPREC-WATER 2FREATM ENTZ TIU M P ING ZEQU I P (1,329,853.12) 565,644.52 (764,208.60) 1081 ACCUMZ)EPREC- BLDG,STRUCT,FXZQUIP (10,800,146.50) (43,892.56) (10,844,039.06) 1081 ACCUMZ)EPREC- WELLSZZ;PRINGS (1,756,380.06) (8,063.61) (1,764,443.67) 78 86,046,668.35 2,565,057.94 SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAM ITEM # 82 ACCT NO DESCRIPTION TRIALZALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR ?CR) 1081 ACCUM Z)EPREC-DISTRIB ZZESERVOIRZ tTAND PIPES (1,341,379.75) (5,799.42) (1,347,179.17) 1081 ACCUM Z)EPREC-TRANSPORTATION rEQUIPMENT (1,176,696.08) 73,496.21 (1,103,199.87) 1081 ACCUM Z)EPREC-OFFICE rEQUIPMENT (933,931.51) 167,719.35 (766,212.16) 1081 ACCUMZ)EPREC- OTHERZQUIPMENT (177,310.24) 66,939.23 (110,371.01) 1081 ACCUMZ)EPREC- IMPROVZTHER$HAN73LDG (7,629.30) (64.11) (7,693.41) 1081 ACCUMZ)EPREC- COMMUNI CATION ZQUIP (180,726.60) 64,392.44 (116,334.16) 1081 ACCUMZ)EPREC- TOOLSZ2NORKZQUIP (40,835.67) (463.62) (41,299.29) 1081 ACCUMZ)EPREC- POWERZ)PERATED (489,406.21) 6,701.75 (482,704.46) 1081 ACCUM:bEPREC- METERS (1,423,644.97) 189,089.26 (1,234,555.71) 1081 ACCUMZ)EPREC- TRANSZZ)ISTZIAINS (7,479,392.56) (21,040.91) (7,500,433.47) 1081 ACCUM Z)EPREC-TRANS Z Z)ISTZAAINS Z;LAY (465,750.82) (1,484.03) (467,234.85) 1081 ACCUM Z)EPREC -CIAC 1081 ACCUMZ)EPREC- HYDRANTS (578,818.65) (1,013.46) (579,832.11) 1081 ACCUM Z)EPREC-I NTANGI BLES (118,343.45) (2,380.03) (120,723.48) 22A /D 1260 CASH-DEBT �ZESERVE Z)&M 2,085,038.68 22EP,602,283.78) 482,754.90 1260 CASH - SINKING 1,499,627.07 (1,498,548.58) x,078.49 1260 CASH - DEPREC 3,156,219.25 (2,429,072.35) X27,146.90 1260 CASH - DEPOSIT 1,476,419.47 (1,133,469.41) X42,950.06 1260 CASH - CONSTRUCTION 219,690.82 (172,778.69) 22222222W,912.13 1260 CASH- BONDZZESERVE 1,615,171.18 (1,241,132.35) X74,038.83 1310 CASH - OPERATING 4,212,721.17 (3,218,847.06) X93,874.11 1340 PETTYZASH 3,000.00 x,000.00 1320 CASH $NITHZISCAL�GENT 32,120.00 - X2,120.00 1350 INVEST- SINKINGZUND - 3,571.85 3,571.85 1350 INVEST- CUSTZ)EPOSIT 1,135,822.82 1,135,822.82 1350 INVEST - DEPREC 2,408,251.68 2,408,251.68 1350 INVEST - CONSTRUCTION 155,369.19 155,369.19 79 (27,250,464.48) SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 80 ADJUST- BALANCEZHEET ACCT TRIALZALANCE MENTS 12.31.14 NO DESCRIPTION 12.01.14 DR4CR) DR ?CR) 1350 INVEST - GENERAL 3,301,566.39 3,301,566.39 1350 INVEST- O &MZZeserve 1,598,845.18 1,598,845.18 1350 INVEST- BondZ)ebtZZeserve - 1,238,786.31 x,238,786.31 1410 ACCTSZZEC2Z;USTOMER 981,955.48 (81,052.87) X00,902.61 1412 ACCTSZZECZUSPENSE X5,798.76) X18,301.53) X04,100.29) 1415 A/R- DEPOSITS 9,573.00 (1,359.13) x,213.87 1410 ACCTS ZZEC2ZEAKZZEPAIR 81,828.19 (6,717.28) x,110.91 X80,127.10 1430 PROVISIONZORZ)NCOLL (50,000.00) - X0,000.00) 1415 BILLEDZ)EPOSZLEARING (9,573.00) 1,359.13 X8,213.87) 1420 ACCTSZZEC -OTHER 28,971.71 (640.00) 28,331.71 1459 DUE:rROMZ)THER:rUNDS - 17,692.01 17,692.01 1810 UNAMORTIZEDZOSSZ)N:ZEFUNDING 119,155.59 (1,228.39) 117,927.20 1810 1NTERFUNDZZECEIVABLE2Zffset�egularZustomerAIR x.00 X17,692.01) X7,692.01) 1510 MTLS Z ZUPPLI ES ZNVENTORY 170,455.53 8,026.46 178,481.99 1515 CHEMICALS�NVENTORY 38,867.09 (7,339.77) 31,527.32 X60,789.98 1620 PREPAYMENTS 24,660.91 13,835.63 38,496.54 1710 INTEREST ZZECEIVABLE 2,746.48 11,014.59 13,761.07 2150 RETAINED:tARNINGS (41,556,188.83) - (41,556,188.83) 2310 ACCOUNTSPAYABLE (279,718.63) 33,096.32 (246,622.31) 2311 ACCOU NTSPAYABLE 2ZEAK ZZEPAI R - 2311 A/PZ;ENTRALZTORES (57.58) 57.58 (0.00) 2313 CONTSTR. Z;ONTR. PAYABLE (219.11) (219.11) 2312 WAGESPAYABLE (160,329.05) (20,143.76) (180,472.81) 2314 EQUIPMENT ZEASEPAYABLE (25,224.20) (1,294.49) (26,518.69) 2210 COMPENSATEDABSENCESPAYABLE (204,910.79) (204,910.79) 2210 BONDSPAYABLEZ006 (3,505,000.00) 205,000.00 (3,300,000.00) 80 SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION TRIALZALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR ?CR) 2210 BONDSPAY- 200973 (4,985,000.00) 210,000.00 (4,775,000.00) 2210 BONDSPAY -2012 (7,960,000.00) 340,000.00 (7,620,000.00) 2210 REFUNDING ZZEVENUEZONDSPAY -2012B ZM2ZP, 450,000.00) X50,000.00 x,100,000.00) � 2510 BOND7)ISCOUNTZ PREMIUM, NET 57,682.92 (2,883.72) 54,799.20 � 2310 RETAINAGEPAYABLE (105,715.95) 15,319.39 (90,396.56) 2210 STATE ZZEVOLVINGZOAN PAYABLE Z000 (1,018,815.00) 157,902.00 (860,913.00) � 2210 STATE ZZEVOLVINGZOAN PAYABLE Z009 (391,297.00) 18,933.00 (372,364.00) � 2330 DUEZ07)THER:rUNDS (10,393.05) 5,688.52 (4,704.53) 2330 DUE2FOZENERALZUND 0.00 (104.14) (104.14) 2350 CUSTOMER 7)EPOSITSPAYABLE (1,476,419.47) (4,796.19) (1,481,215.66) 2351 2361 ACCRZROSS$AX 2362 SALES ZAXPAYABLE (43,129.62) (799.52) (43,929.14) 2410 UNCLAIMED7ZEFUNDS (9,610.67) (9,610.67) 2710 CONTRIBUTIONS ZXIAC (11,260,313.47) (11,260,313.47) OTHERZONTRIBUTEDZAPITAL2ARRAZZ)THERZOURCES2 (581,089.55) - (581,089.55) 4030 DEPREC7=XPENSE 1,765,532.12 114,542.39 1,880,074.51 DEPREC 4083 PAYROLL$AXES - - - BENEFITS 4084 OTHERZAXESZZIC 5.00 - 5.00 TAX 4086 CIVILZITY$AX 1,483,944.00 134,904.00 1,618,848.00 TAX 4087 UNEMPLOYMENTZOMP. - - - J BENEFITS 4092 UTILITY 7ZECEIPTS$AX 107,000.00 38,800.00 145,800.00 TAX 4710 WATERZEAKZNSURANCEZVEVENUE (883,873.97) (80,890.48) (964,764.45) 4151 REVENUES ZROM ZUTZ)FFZEES (13,725.00) (1,200.00) (14,925.00) OTHER INCOME 4190 INTERESTZNCOME (51,703.66) 7,406.31 (44,297.35) NONOPER 4210 MISC7ZEVENUES (9,722.64) (4,419.26) (14,141.90) OTHER INCOME 4211 REIMBURSEMENTS2 (25,068.18) 360.00 (24,708.18) OTHER INCOME 81 SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION 4140 GAIN /LOSSZ)NZ3ALE 4210 SALE Z)F Z3CRAP 4270 BOND YSSUEZXPENSE 4270 4273 INTEREST ZXP-BONDS ZEQUIPZEASE 4611 METERED23ALES -RES 4612 METERED ZALES- COMMERC 4613 METERED ZALES-INDUS 4615 METERED ZALES-MULTI ZAMILY 4740 BULKZALES 4612 METEREDZ;ALES- INSTIT 4621 PUBLICZIREVROT 4622 PRIVATE ZIRE PROTEC 4640 PUBLIC�UTHORITY 4651 IRRIG /SPRINKLE- METERED 4700 PENALTIES 4710 MISCZ3ERV *REV 4715 BACKFLOWZIREVZNSPZEE 4771 MGNTZEE- WASTEWATER 4772 MGNTZEE- SOLID2VASTE /RELEAF 4720 RENTSZROM2VATERPROPERTY 4740 MISC$NATERIREVENUES 4740 WATERVAINZXTZtEIMB SOURCE OF SUPPLY OPERATIONS ADJUST- BALANCEZHEET TRIALZALANCE MENTS 12.31.14 12.01.14 DR4CR) DR ?CR) (13,984.00) 325,011.05 311,027.05 818,276.92 GAIN /LOSS (40,703.40) - (40,703.40) (5,468,128.98) OTHER INCOME 750.00 750.00 (1,678,255.46) MISC ADMIN(Agent Fees) 430,228.19 388,048.73 818,276.92 INT. EXP (5,037,923.06) (430,205.92) (5,468,128.98) (1,546,314.54) (131,940.92) (1,678,255.46) (309,532.18) (25,942.33) (335,474.51) (773,230.30) (69,853.24) (843,083.54) (4,017.74) 631.72 (3,386.02) (79,782.45) (6,447.19) (86,229.64) (1,553,386.20) (141,353.12) (1,694,739.32) (263,635.26) (24,211.45) (287,846.71) (289,704.29) (24,131.05) (313,835.34) (925,635.37) (1,063.91) (926,699.28) (113,787.80) (9,032.63) (122,820.43) (358,875.12) (25,117.12) (383,992.24) (104,100.00) (7,175.00) (111,275.00) (910,360.00) (82,760.00) (993,120.00) (128,854.00) (11,714.00) (140,568.00) (14,848.24) (1,349.84) (16,198.08) (40.00) (40.00) (2,605.56) (113.17) (2,718.73) 82 - 14,200,924.51 TOTALZtEVENUE SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION 6011 PAYROLL 2ZOURCEZ)FZUPPLY 6151 ELEC- PUMPING 6750 TELEPHONE 6750 GAS 21 EAT 6201 OFFICEZUPPLIES 6201 OTHERZATL- OPERATING 6201 OTHERZUPPLIES 6201 COMPUTER ZUPPLIES 6201 REPAIRVARTS 6201 NON- CAPZQUIPMENT2TOOLS 6350 OTHERZONTRACTUALS 6751 COMPUTERZQUIP.*FREPAIRS 6751 BLDGZTRUCT1REPAIR 6751 EQUIP�REPAIR SOURCE OF SUPPLY MAINT 6012 PAYROLL 2ZOURCEZ)FZUPPLY 6750 RESERVZTRUCT#REPAIR 6350 OTHERZONTRACT 6360 EQUIP�REPAIR -MAINT WATER TREATMENT -OPER 6013 PAYROLL 22NATER$REATMENT 6200 OFF23UPPLIES -WTZ)PP 6750 TELEPHONE 6750 GAS 21 EAT 6183 CHEMICALS 6203 REPAIRVARTS 6203 NONZ;AP$OOLS ADJUST- BALANCEZHEET TRIALZALANCE MENTS 12.31.14 12.01.14 DR4CR) DR ?CR) 118,407.21 13,665.62 19,405.02 106,109.67 137,812.23 20,607.10 SS 518,707.21 22,548.32 40,112.46 49,818.73 558,819.67 PUR POWER - 59,478.97 13.83 - 59,492.80 - MISC 554.49 66.92 WT PAYROL 621.41 MISC 204.03 SUPP 29,977.58 - 204.03 33,335.94 SUPP 21,868.03 2,022.78 554.91 29,685.89 22,422.94 102,763.97 SUPP 3,032.71 115,627.24 (0.00) 20,271.38 3,032.71 SUPP 17,854.75 15,732.00 - 17,854.75 WT SUPP SUPP 9,102.89 117.46 9,220.35 SUPP 10,176.51 944.95 11,121.46 SUPP 3,489.98 1,835.88 5,325.86 CONTR - - - MAINT MAINT MAINT 92,444.05 13,665.62 106,109.67 SS 20,607.10 1,941.22 22,548.32 MAINT 49,818.73 28,428.31 78,247.04 CONTR 59,478.97 13.83 59,492.80 CONTR 165,979.28 27,626.66 193,605.94 WT PAYROL 16.27 - 16.27 SUPP 29,977.58 3,358.36 33,335.94 MISC 27,663.11 2,022.78 29,685.89 MISC 102,763.97 12,863.27 115,627.24 CHEM 20,271.38 465.01 20,736.39 WT SUPP 15,732.00 - 15,732.00 WT SUPP 83 SOUTH ZEND 21VATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION TRIALZALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR ?CR) 6203 WATER 2-RTMT-OFFI CE ZUPPLIES 421.80 421.80 WT SUPP 6203 WATER $RTMT- OTHERZATLSZZQUIP 2,391.67 - 2,391.67 WT SUPP 6203 WATER $RTMT- OTHER23UPPL 23,985.10 65.94 24,051.04 WT SUPP 6360 WATER 2-RTMT- Z)TH ER ZONTRACTUAL 127,312.77 1,622.84 128,935.61 WT CONTR 6353 WATER 2-RTMT-EQU I P lREPAI R 5,420.22 - 5,420.22 CONTR 6753 WTR2FRTMT -EDUC /TRAIN 2,420.00 (275.00) 2,145.00 WT -MISC 6750 HOUSE HOLD/CLEAN INGZUPPLIES 428.61 - 428.61 SUPP WATER TREATMENT - MAINT 6014 PAYROLL 221VATER$REATMENT 140,790.82 21,887.23 162,678.05 WT PAYROL 6204 REPAIRVARTS 15,165.17 4,033.59 19,198.76 MAINT 6200 NONZ;AP$OOLS - - - SUPP 6360 OTHERZONTRACTUAL 4,674.25 4,674.25 CONTR 6360 BUILDING*FREPAIRS 2,799.00 2,799.00 MAINT 6360 WTR$RMTZQUIP *VEPAIR 36,308.31 - 36,308.31 MAINT TRANSMISSION & DISTR -OPER 6015 PAYROLL2ZAETERZERVICE 861,904.06 131,219.03 993,123.09 PAYROLL 6017 PAYROLL$ &DZ)PERZ;UST23ERV - - - PAYROLL 6200 OFFICEZUPP 1,686.68 234.24 1,920.92 M &S 6750 TELEPHONE - - - MISC 6151 ELECTRICITY 10,757.16 725.22 11,482.38 PURCH POWER 6750 GAS 21 EAT 7,283.90 1,378.53 8,662.43 MISC 6200 OTHERVATERIAL 11,877.60 503.51 12,381.11 M &S 6200 OTHERZUPPLIES 3,337.94 259.44 3,597.38 M &S 6200 COMPUTER ZUPPLIES 6,956.76 - 6,956.76 M &S 6200 WATERZIETERS 463,261.81 5,347.17 468,608.98 M &S 6200 NON- CAPIT2-OOLS /EQUIP$ %Z)Z)PER 2,155.87 x,338.00 3,493.87 M &S 6750 SERVICE ZINES-OPER 398.73 293.26 691.99 MAINT 84 SOUTH ZEND $'HATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION TRIALZiALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR4CR) 6750 SERVICE ZINES-REPAIRS 1,287.46 - 1,287.46 MAINT 6200 TAPPARTS- T %Z)Z)PER 34,161.13 617.60 34,778.73 M &S 6200 STOP ZiOX22EPAIRPARTS 46,670.39 3,609.84 50,280.23 MAINT 6360 OTHER Z ONTR- T &DZ)PER 92,787.79 3,350.57 96,138.36 CONTR 6360 COMPUTERZXP - - - MISC 6200 HSHLDZ;LNZ,UPPLIES 883.26 883.26 M &S 6200 BLDGVAINTZUPPL 818.26 818.26 M &S 6755 EQUIP ZZEPAIR$ZZ)Z)PER 267.01 267.01 MAINT 6755 EDUCATION AND $RAINING 210.00 210.00 MISC 6756 BLDG ZTRUCTUREAND:REPAIR 1,694.34 - 1,694.34 REPAIRS TRANS & DISTR -MAINT & CONSTRUCTION 6015 PAYROLL 2ZONSTRUCTION 358,933.54 79,631.82 438,565.36 SAL & WAGES 6016 PAYROLL2ZAETER 448,742.41 39,093.71 487,836.12 SAL & WAGES 6017 PAYROLL2ZERVICE 24,884.44 1,372.24 26,256.68 SAL & WAGES 6200 CONCRETEZASPHALT 106,455.61 3,228.76 109,684.37 M &S 6200 OTHER VTLS- MAINTZ)EPT 68,402.12 14,482.97 82,885.09 M &S 6200 OTHER ZUPPLIESVAINT2)EPT 9,475.55 315.48 9,791.03 M &S 6200 NONZ:AP$OOLS 14,339.62 - 14,339.62 M &S 6750 MAINS /VALVEZ2EPAIR 19,687.86 4,543.66 24,231.52 MAINT 6750 MAINS /LEAKZ2EPAIR 8,887.14 523.47 9,410.61 MAINT 6750 HYDRANTS /MAINT 34,979.35 3,466.96 38,446.31 MAINT 6750 HYDRANT UTPARTS 30,661.60 2,749.00 33,410.60 MAINT 6360 OTHER Z ONTR- T &DVAI NT 132,460.06 3,269.21 135,729.27 CONTRACTUAL 6750 STREETPGM- T &DZIIAINT 1,438.00 140.00 1,578.00 MISC 6426 EQUIP.2RENTAL - - - MAINT 6506 VEHICLE ZXPENSE-FUEL 123,190.58 7,268.03 130,458.61 M &S 6506 VEHICLE:tXP- REPAIRSZ'ARTS 100,792.66 4,998.63 105,791.29 MAINT 85 SOUTH ZEND $'HATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION TRIALZALANCE 12.01.14 ADJUST- MENTS DR4CR) BALANCEZHEET 12.31.14 DR ?CR) 6506 VEHICZ-XP:ZEPAIR -LABOR 71,882.11 3,267.50 75,149.61 MAINT 6611 PAYROLL 2ZTORAGEZACILITYZABORZVAINTENANCE 92,297.39 5,583.06 97,880.45 SAL & WAGES 6756 BLDGZTRUCT�ZEPAIR 2,233.59 2,313.00 4,546.59 MAINT 6756 EQUIPZZEPAIR$ &DZAAINT 764.88 105.33 870.21 MAINT 6756 CONST:tQUIP+ZEPAIR 1,462.60 884.64 2,347.24 MAINT 6756 REP ZAAINT2/VATER Z;YSTEM 102,713.67 972.94 103,686.61 MAINT 6756 STOP:80XPEPAIRS 85,516.78 1,925.00 87,441.78 MAINT 6756 TRAIN /EDUC -MAINT 300.00 - 300.00 MISC 6360 PLUMBING ZONTRACTORS 947,834.04 33,584.39 981,418.43 CONTR CUSTOMER SERVICE 6017 PAYROLL 2X;USTOMERZERVICE 749,027.63 100,419.29 849,446.92 SAL & WAGES 6750 POSTAGE 3,241.11 258.56 3,499.67 POST 6157 ELECTRICITY 1,620.55 55.45 1,676.00 PURCH POWER 6750 GAS:�IEAT 1,456.24 264.48 1,720.72 MISC 6200 OFFICEZUPPLIES 1,347.29 - 1,347.29 M &S 6200 OTHERZUPPLIES 5,899.49 100.00 5,999.49 M &S 6200 COMPUTER ZUPPLIES - - - M &S 6360 LEGAL:PUBL- CUSTZERV - - - CONTSERV 6200 NON- CAP:tQUIP- CUSTZER 973.28 1,200.52 2,173.80 M & S 6360 PRINTING Z)THERZHAN:Z)FFICE - - - CONTR 6360 COLLZERVICES 9,434.28 950.06 10,384.34 CONTSERV 6360 COMPtXPENSE- CUSTZERV 2,916.65 2,208.33 5,124.98 CONTSERV 6750 BADI)EBTZ-XPENSE 81,829.28 6,539.81 88,369.09 BAD DEBT 6200 HOUSEHOLD ZLEANINGZUPPLIES 84.51 - 84.51 M & S 6360 OtherP—ontractuals- Custer 738,582.04 87,447.18 826,029.22 CONTSERV 6750 MILEAGE- METERPEADERS - - - MISC 6360 BLDG ZTRPEPZUSTZERV 7,356.89 242.47 7,599.36 CONTSERV 86 SOUTH ZEND $'HATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 87 ADJUST- BALANCEZ3HEET ACCT TRIALZALANCE MENTS 12.31.14 NO DESCRIPTION 12.01.14 DR4CR) DR ?CR) 6750 OFFICE tQUIPI2EPAIR- CUSTZERV 18,090.32 1,579.54 19,669.86 MISC 6750 ED:&ZRAIN.I;USTZERV 249.00 300.00 549.00 MISC 6750 OVER /SHORT (29.87) 29.87 - MISC ADMIN & GEN 6018 PAYROLL 2:ADMINISTRATIONZZENERAL 530,411.52 98,384.50 628,796.02 SAL 6038 PAYROLL 2 V RECTOR 89,259.77 9,327.62 98,587.39 SAL 6041 GROUPINSURANCE - - - BENEFITS (PRORATE) 6042 CAFETERIA INSURANCE BENEFITS (PRORATE) 6043 PERF BENEFITS (PRORATE) 6047 UNIFORMS /SHOES BENEFITS (PRORATE) 6045 MISCASENEFITS - - BENEFITS (PRORATE) 6750 POSTAGEZZA 207.32 - 207.32 M &S 6750 TELE -GENZx NDMIN 21,432.18 2,804.69 24,236.87 MISC 6360 LEGAL /PUBLICATIONS 627.02 195.00 822.02 CONTR 6200 OFFICEZUPPLIES 1,686.99 320.13 2,007.12 M &S 6200 OTHERZUPPL -G &A 193.90 169.00 362.90 M &S 6200 COMPUTER ZUPPLIES 55.93 - 55.93 M &S 6200 PRINT I)THERZHANZFFICE - - M &S 6200 NONI;APZURN /EQUIPZ &A 3,536.25 3,536.25 M &S 6310 PROFES28ERV- ENGINEERING - - CONTR 6320 STATE 730ARDZF ACCTS 3,148.00 - 3,148.00 CONTR 6330 CONTRZERV -LEGAL 963.00 516.80 1,479.80 CONTR 6340 CITY ZFI?B -ADM INI;OSTS 442,182.93 39,777.80 481,960.73 CONTR 6360 CONTRZERV -OTHER 66,370.79 17,946.80 84,317.59 CONTR 6570 LIABINS 156,431.00 14,221.00 170,652.00 INSUR 6750 OFFICE $UPPZAAINZT - - - M &S 6750 MISCtXP 38,134.26 5,144.92 43,279.18 MISC 87 SOUTH ZEND $'HATER ZJTILITY TRIAL 73ALANCE 2224 2.31.14 CAFR ITEM # 82 ACCT NO DESCRIPTION 6750 TRAVELZEXP 6750 EQUIPMENTZZEPAIR 6750 COMPUTER:tQUIP.�REPAIRS 6410 RENT- ADMIN23FFICE 6750 DUESZZUBSCRIP 6750 EDUCA/TRAINING 1311 INTERFUND TRANSFERS TOTALS ADJUST- BALANCEZHEET TRIALZALANCE MENTS 12.31.14 12.01.14 DR4CR) DR ?CR) 3,839.36 - 3,839.36 MISC 2,916.07 1,183.92 4,099.99 MISC - - - MISC 51,962.90 51,962.90 RENTS 1,034.63 1,034.63 MISC 737.00 737.00 MISC (0.00) (0.00) 0.00 (0.00) 9,959,154.44 TOTALtXPENSES 88 Name ning Cash Balance - 111/14 >suance 4Escrow Zunding) 2Tovt Zunds ssuance 4Escrow Zunding) 2 enterprise >t Zarnings tepartmentZapital ?202) ;ering 4101) tepartment Zapital ?404) ig tlepartment tapital 4600) horn Tolftarts?619) Haste Zapital ?611) ntZlosed ZutZo Zund 206 ZCD ntZlosed 2)utl0 Zund 204 ZOIT ntZlosed ZutTo Zund Z19 Zlackthorn )ther service 2 Z)rincipal g Cash Balance - 12/31/14 Enterprise 2=u nd Ending Cash Balance - 12/31/14 Balance Sheet - 12/31/14 - Accrual Cash Accounts Payable Fund Balance Income Statement - 2014 - Accrual Debt?ssuance Interest earnings Police Zepartment Highways Z Streets Engineering Solid Waste Building Ilepartment Blackthorn Tolftourse DebtZervice Accounts Zlosed Zut OtherZees Net Surplus /Loss Fund Zalance22I/1 /142ZAFR Fund Balance - 12/31/14 - CAFR Equipment /Vehicle Leasing Conversion Worksheet December 31, 2014 Prepared - February 16, 2015 2013 2014 2013 2014 2012 Sun Trust PNC Bank PNC Bank Key Bank PNC Bank Police /Public Works Blackthorn Golf Carts Police /Public Works Police /Public Works Public Works #2 Total 113 121 110 124 100 983,127.43 0.00 91.07 0.00 726.25 983,944.75 0.00 0.00 0.00 1,703,486.95 0.00 1,703,486.95 0.00 294,038.00 0.00 255,999.00 0.00 550,037.00 762.57 6.04 0.00 42.28 0.06 810.95 (328,632.86) 0.00 0.00 (548,780.41) 0.00 (877,413.27) 0.00 0.00 0.00 (23,769.00) 0.00 (23,769.00) (102,537.39) 0.00 0.00 (756,279.96) 0.00 (858,817.35) 0.00 0.00 0.00 (23,769.00) 0.00 (23,769.00) 0.00 (293,787.75) 0.00 0.00 0.00 (293,787.75) (551,616.00) 0.00 0.00 0.00 0.00 (551,616.00) (853.75) 0.00 0.00 0.00 0.00 (853.75) 0.00 0.00 (91.07) 0.00 0.00 (91.07) 0.00 (6.29) 0.00 0.00 0.00 (6.29) (250.00) (250.00) 0.00 0.00 0.00 (500.00) 0.00 0.00 0.00 0.00 (726.31) (726.31) 0.00 (0.00) 0.00 606,929.86 0.00 606,929.86 0.00 0.00 0.00 374,699.86 0.00 374,699.86 0.00 0.00 0.00 232,230.00 0.00 232,230.00 0.00 0.00 0.00 606,929.86 0.00 606,929.86 89 671,169.15 2'olice ZVP 2t 4 2/31 /14 671,169.15 2'olice WP 2t a 2/31 /14 To be separately (Reported on other reported conversion CAFR Fund worksheets) Total Governmental Enterprise Funds Funds Funds 606,929.86 374,699.86 232,230.00 71,169.15 71,169.15 0.00 535,760.71 303, 530.71 232,230.00 2,253,523.97 1,703,486.95 550,037.02 810.95 804.87 6.08 (929,986.50) (929,986.50) 0.00 (877,413.27) (877,413.27) 0.00 (23,769.00) (23,769.00) 0.00 (551,616.00) 0.00 (551,616.00) (23,769.00) 0.00 (23,769.00) (293,787.75) 0.00 (293,787.75) (726.31) 0.00 (726.31) (951.13) (944.84) (6.29) (500.00) (250.00) (250.00) (448,184.05) (128,071.79) (320,112.26) 983,944.75 1 431,602.50 1 552,342.25 535,760.71 1 303, 530.71 232,230.00 89 671,169.15 2'olice ZVP 2t 4 2/31 /14 671,169.15 2'olice WP 2t a 2/31 /14 ity of South Bend rded in CAFR as a separate fund. Not in Navil-ine or on Controller's Cash Report) December 31, 2014 Unadjusted Trial Balance Account Name 12/31/14 Adiustments Cash 2 Police Z Tire 2 15,837.99 0.00 Cash 2 Public Works Zuilding, Z7.7 %Zf26tal 615,213.00 (76,667.43) Cash 2 :JStankZ013 :Revenue Bond :ssue ?EMS) 107,977.25 0.00 Beginning Fund Balance, per CAFR 12/31/13 (671,957.66) 76,126.66 Interest:ncome (103.59) 2.65 Transfers :n 2Zrom Zity Tu nds (2,449,750.00) 83,025.00 Transfers : n2Trom :iuildingtorporation:lccounts (170,511.33) 170,511.33 AccountZees 3,951.00 0.00 DebtZervice 2Principal 1,645,000.00 (64,575.00) DebtZervice 2:nterest 733,832.00 (17,911.88) Transfers 73ut2To tuildingtorporation:Accounts 170,511.34 (170,511.34) Other 0.00 0.00 Proof Total (0.00) 0.00 12Zliminate Wastewater portion Zf Public Works 73uilding Z;OIT Zebt Zervice Znd Transfer:n Zf � 2.3% 22%ccount?io.Z41- 0630 - 793- 37- 022:$03aid:o�VellsTargo :ease3ayments�hZ013. 2 CAFR Trial Balance 12/31/14 2 15,837.99 3 538,545.58 107,977.25 (595,831.00) (100.94) 1 (2,366,725.00) 2 0.00 2 3,951.00 1 1,580,425.00 1 715,920.13 2 0.00 0.00 0.00 2:6liminate:ransfers �h/transfer Zut:rom Zuilding authority Z)ebt Zervice Zccounts:or Zonsolidation /conversion worksheet. 2ZIlocate 212.3% Zf:8 u i Id ing Zorporation Zash :or PublicWorks:3uiIding:o Wastewater:rial 3alance. 2 /astewater Cash Summary (12.3% of PW Building Total): 2 eginning Zash 22/1 /14 ?per 3rior�earZudit) 76,129.30 ease :Rental Paid:byWastewater 83,025.00 #641- 0630 - 793 -37 -11 Znd22 ✓astewaterZ)rincipal laid 2:$525,000.00:C22.3% (64,575.00) ✓astewater:nterest Paid 2:$145,625.00 ?(2 2.3% (17,911.88) riding Cash - 12/31/14 76,667.43 90 City of South Bend Conversion Worksheet - Redevelopment Authority Debt Service Year 2014 Trustee Conversion Statements Worksheet 12 -31 -14 Adiustments 12 -31 -14 Cash 4,139,414 0 4,139,414 Fund 13alance 4per� 2/31/13 ZAFR) (3,980,899) 0 (3,980,899) Revenue Interest�ncome (806) 0 (806) Transfers ZromZ;ity ?Lease +'Oental) (4,955,500) 0 (4,955,500) Transferstetween *Accounts 2 (580,916) 580,916 0 Expenditures ManagementZees 2 2,000 0 2,000 Debt Zervice2Zrincipal 2,630,000 0 2,630,000 Debt Zervice 2�nterest 2,165,790 0 2,165,790 Transferstetween Accounts 2 580,916 (580,916) 0 Totals (1) 0 0 H City of South Bend Erskine Village Project 2005 - Wells Fargo Statements Report in CAFR as Debt Service Fund - TIF Erskine Village Debt Service Fund (not included in Fund 432) Debt Amortization Schedule No. 22 December 31, 2014 92 Reserve Account #xxxx6001 Jan to July to June December Total Principal & Interest #xxxx6000 Jan to July to June December Total Grand Total Beginning Balance 561,100 561,106 561,100 2 2 2 561,102 Receipts: InteresUncome 6 0 6 0 0 6 Payment Zom Zity ?from Zu nd Z32) 0 0 0 353,950 137,545 491,495 491,495 Other Total�teceipts 6 0 6 353,950 137,545 491,495 491,501 Expenditures: Principal2Payment 0 0 0 210,000 0 210,000 210,000 InterestPayment 0 0 0 143,950 137,545 281,495 281,495 Other Total Zxpenditures 0 0 0 353,950 137,545 491,495 491,495 Ending Balance 561,106 561,106 561,106 2 2 2 561,108 2 2 2 CAFR Summary 2 2 Trustee CAFR Cash Activity Adjustments Report 2 Cash 561,108 0 2 561,108 Interest �2eceivable 0 7 2 7 (perk ustee statements, Zccrued come) Fund 73a lance 4per212 /31 /13ZAFR) (561,108) 0 2 (561,108) Adj�orPY�nterest+teceivable Interest�ncome (6) (1) 2 (7) Reverse:$64'�iterest�eceivableZt22 /31/13 Transfer�rom City (491,495) 0 2 (491,495) 2 Debt Zervice2Principal 210,000 0 2 210,000 2 Debt ,tervice 2�nterest 281,495 0 2 281,495 Totals (6) 6 0 0 92 ASSETS: 754 - 0000 - 101.00 -00 754 - 0000 - 112.00 -00 754 - 0000 - 115.87 -00 754 - 0000 - 115.87 -10 754 - 0000 - 271.00 -00 754 - 0000 - 271.00 -00 INDUSTRIAOREVOLVING ZUND STATEMENT Z)F ZINANCIAL POSITION DecemberZ1, 2014 CASH Z dNVESTMENTS REALtSTATE LOANS *RECEIVABLE INTEREST�bECEIVABLE ALLOWANCE ZOR Z)OUBTFUL ACCTS ACCOUNTS PAYABLE 2ZRIGINALZRANT 22RETAINEDZARNINGS 754 - 0000 - 361.31 -10 INTERESTZN ZOANS 754 - 0000 - 361.31 -10 INTERESTZN INVEST. 754 - 0000 - 361.31 -10 INVESTZAIN /LOSS :& $AX ADJUST. 754 - 0000 - 360.00 -00 ORIGINATIONI�EES 754 - 0000 - 360.00 -00 SERVICINGZEES 754 - 0000 - 360.00 -00 OTHER�NCOME 754 - 0000 - 472.38 -03 TRUSTEEZEES 754 - 0000 - 472.31 -01 LEGAL:&PROFESSIONAL 754 - 0000 - 472.39 -38 STAFFZONTRACT 754 - 0000 - 472.39 -38 LOAN ZOSSES 754 - 0000 - 472.39 -38 BADZ)EBTZXPENSE 754 - 0000 - 472.39 -38 OTHERZXPENSES 93 Unadjusted Adjusted 12/31/14 Ad'ustments 12/31/14 $2,453,280 97,800 4,759,181 7,450 0 (4,218) (5,000,000) (2,472,167) ($171,267) (5,723) 3,715 (3,000) (13,244) 2,340 $9,988 853 77,176 253,711 0 4,125 $0 X7,450.00) ?352,000.00) x,218.00 2277,095.00 2MD,173.00 x,987.87 2242,723.00) 2MR2,000.00 X1,313.00) $0 $2,449,292 97,800 4,759,181 0 (352,000) 0 (5,000,000) (2,195,072) ($161,094) (5,723) 7,703 (3,000) (13,244) (383) $9,988 853 77,176 253,711 72,000 2,812 (175,741) 416,540 CITY ZF43OUTHZEND STATEMENT Z)FZHANGES�NASSETS:ANDZIABILITIES AGENCY FUNDS 2Police Zistributions Payable For�hO(eartnded Zecember21, 2014 Police Distributions Payable 2 Assets: Cash Znd lash Zquivalents, 21anuary4 $ 785,912 Additions X44,567 Deductions 2MEM127,620) Cash 7And Zash Zquivalents, Z)ecemberZ1 222MEM02,859 Total Zssets, Z)ecemberZl $02,859 Liabilities Police Zistribution Payable, �anuary2 785,912 Additions X44,567 Deductions 2MEM127,620) Police Zistribution Payable, Zecember21 22MTM02,859 Total Aabilities, Z)ecember21 $ 22ME0302,859 94