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Home My WebLink About32. 2016 Budget Changes from Original Presentations and Final Summariesti0l' T11,& 120ON COUNTY -CITY BUILDING �O� �'Ip'' PHONE 574/ 235 -7678 227 W. JEFFERSON BLVD. Z FAX 574/ 235 -9928 SOUTH BEND, INDIANA 46601 -1830 V O� W rFACE � ■��s 1865 CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR DEPARTMENT OF ADMINISTRATION AND FINANCE October 9, 2015 Re: City of South Bend 2016 Proposed Budget Changes from Original Budget Dear Councilwoman White, We respectfully submit the following changes to the original budget documents presented to Council for the 2016 Budget. We have included the final 2016 Budget Summaries (pages 2 -13) as part of the package for your reference. 1. Fund 103 Excess Levy (pages 14 -15): This fund received $3,688 in 2014 for excess property tax revenues from the County. Per discussion with our DLGF representative, the amount in the Excess Levy Fund will be transferred to the General Fund during 2016 as part of the State #1782 budget approval process. 2. Fund 404 COIT (pages 18 -23), 408 EDIT (pages 24 -26) and 249 PS LOIT (pages 16 -17): The Controller's Office has recently received the LOIT Revenue Certifications which showed an increase of 5.44% for 2016 instead of the originally budgeted 2% increase. 3. Fund 404 COIT (pages 18 -23): Original budget materials showed a higher amount being paid to Studebaker than should have been. This has been corrected. Also, curbs & sidewalks funding was doubled to $1,500,000 based on Council and Citizen requests. Added back a Business Analyst position to the Department of Innovation based on Council feedback that certain important initiatives were not moving fast enough. This addition brings the headcount back to 3 full -time employees in the Office of Innovation as it was in the 2015 budget. 4. Fund 408 EDIT (pages 24 -26): The Bond payments were adjusted slightly to agree with the new amortization schedules for the PSAP and EDIT Parks bonds. 5. Fund 412 Major Moves (pages 27 -29): The Parking Garages are taking a loan from Major Moves for major repairs as presented to the Council during the Department of Community Investment public hearing. We are including the updated details for this fund as the decision was made to proceed with this subsequent to the Public Works hearing, but before the DCI meeting. 6. Fund 202 Motor Vehicle Highway (pages 30 -33): Interfund transfer to increase curbs & sidewalk program to $1,500,000 and increase in expenditures for the same. 7. Fund 600 Consolidated Building Department (pages 34 -38): Based on Council discussions, the Building Department added one additional building inspector due to increase in permits and required inspections and also removed the revenues anticipated, but not yet confirmed for the State Design Release Fees. 8. Fund 226 Liability Insurance (page 39): This fund has not changed, however, it was noted during our final review that the Full Time Employee page had the Public Works Safety Officer listed as being budgeted for 2016 -2020 which is incorrect, as we stated during our meetings that this position would not be filled and the duties would be absorbed by others within the City and through contracts with outside training entities. If you have any questions or concerns regarding the above, we are happy to discuss at your earliest convenience. Sincerely, John H. Murphy, City Controller City of South Bend 2016 Budget Overview October 8, 2015 2016 Proposed Buget Cash Balance 2016 2016 Surplus Cash Balance City Controlled Funds 11112016 Revenues Expenditures (Deficit) 1213112016 101 GENERAL FUND 28,139,839 53,852,368 53,852,368 0 28,139,839 Special Revenue Funds 102 RAINYDAYFUND 8,681,858 40,000 - 40,000 8,721,858 103 EXCESS LEVY 3,668 20 3,688 (3,668) (0) 201 PARKS & RECREATION 3,467,354 11,179,799 11,177,940 1,859 3,469,213 202 MOTOR VEHICLE HIGHWAY 3,113,893 10,028,883 10,343,890 (315,007) 2,798,886 203 RECREATION - NONREVERTING 844,518 1,448,565 1,448,204 361 844,879 209 STUDEBAKER/OLIVER REVERTING GRANTS 1,104,092 104,000 1,200,000 (1,096,000) 8,092 210 ECONOMIC DEVELOPMENT STATE GRANTS 308,721 73,511 72,011 1,500 310,221 211 DCI OPERATING FUND 1,053,534 2,647,925 2,647,700 225 1,053,759 212 DEPARTMENT OF COMMUNITY INVESTMENT 133,672 3,800,000 3,800,000 0 133,672 216 POLICE STATE SEIZURES 187,690 36,000 36,000 0 187,690 217 GIFT, DONATION, BEQUEST 223,172 185,800 362,500 (176,700) 46,472 218 POLICE CURFEW VIOLATIONS 12,038 1,000 1,000 0 12,038 220 LAW ENFORCEMENT CONTINUING EDUCATION 829,359 218,000 733,500 (515,500) 313,859 227 LOSS RECOVERY FUND 690,535 1,410 350,000 (348,590) 341,945 244 EMERGENCY 911 TELEPHONE 33,691 - - 0 33,691 249 PUBLIC SAFETY L. O. I. T. 519,668 6,797,160 6,600,626 196,534 716,202 251 LOCAL ROADS & STREETS 1,986,938 1,269,000 1,231,000 38,000 2,024,938 252 EXCESS WELFARE DISTRIBUTION (0) - - 0 (0) 258 HUMAN RIGHTS - FEDERAL GRANT 491,409 165,040 221,838 (56, 798) 434,611 271 EASTRACE WATERWAY 1,365 30 - 30 1,395 273 MORRIS PAC /PALAIS ROYALE MARKETING 25,755 18,150 18,000 150 25,905 280 POLICE BLOCK GRANTS 3,955 - - 0 3,955 281 ECONOMIC DEVELPMENT COMM - REV BONDS 27,520 150 - 150 27,670 289 HAZMAT 22,221 10,000 10,000 0 22,221 291 INDIANA RIVER RESCUE 50,100 45,200 95,300 (50,100) 0 292 POLICE GRANTS 80,319 - - 0 80,319 294 REGIONAL POLICE ACADEMY 67,272 22,500 22,500 0 67,272 295 COPS MORE GRANT 84,218 92,000 92,000 0 84,218 299 POLICE FEDERAL DRUG ENFORCEMENT 173,583 162,000 162,000 0 173,583 404 COUNTY OPTION INCOME TAX 9,183,614 10,332,984 12,956,679 (2,623,695) 6,559,919 408 ECONOMIC DEVELOPMENT INCOME TAX 9,592,030 10,159,262 10,450,184 (290,922) 9,301,108 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 629,914 169,827 238,173 (68,346) 561,568 655 PROJECT RELEAF 883,704 437,290 528,358 (91,068) 792,636 705 POLICE K -9 UNIT 3,321 2,020 2,020 0 3,321 Total Special Revenue Funds 44,514,701 59,447,526 64,805,111 (5,357,585) 39,157,116 Debt Service Fund 313 HALL OF FAME DEBT SERVICE 76,270 1,383,212 1,268,015 115,197 191,467 Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 554,844 709,718 838,052 (128,334) 426,510 401 COVELESKI STADIUM CAPITAL 55,574 15,200 - 15,200 70,774 403 ZOO ENDOWMENT 49,390 200 - 200 49,590 405 PARK NONREVERTING CAPITAL 472,232 162,500 189,000 (26,500) 445,732 406 CUMULATIVE CAPITAL DEVELOPMENT 581,586 526,737 526,737 0 581,586 407 CUMULATIVE CAPITAL IMPROVEMENT 304,802 435,700 365,907 69,793 374,595 412 MAJOR MOVES CONSTRUCTION 1,361,391 1,509,366 1,590,000 (80,634) 1,280,757 416 MORRIS PERFORMING ARTS CENTER CAPITAL 546,970 102,000 64,000 38,000 584,970 434 CRED FUND 10,138 - - 0 10,138 450 PALAIS ROYALE HISTORIC PRESERVATION 63,198 17,300 - 17,300 80,498 677 HALL OF FAME CAPITAL 375,419 2,000 84,801 (82,801) 292,618 Total Capital & Debt Service Funds 4,451,813 4,863,933 4,926,512 (62,579) 4,389,234 Enterprise Funds 287 EMS /FIRE DEPARTMENT CAPITAL 2,873,089 2,075,500 1,884,000 191,500 3,064,589 288 EMS OPERATING 1,734,716 5,085,012 6,058,338 (973,326) 761,390 600 CONSOLIDATED BUILDING DEPARTMENT 1,106,804 4,381,044 4,307,585 73,459 1,180,263 City of South Bend 2016 Budget Overview October 8, 2015 2016 Proposed Buget Cash Balance 2016 2016 Surplus Cash Balance City Controlled Funds 11112016 Revenues Expenditures (Deficit) 1213112016 601 PARKING GARAGES 312,662 1,052,226 1,182,004 (129,778) 182,884 610 SOLID WASTE OPERATIONS 248,062 5,596,749 5,581,411 15,338 263,400 611 SOLID WASTE CAPITAL 35,420 925,397 925,197 200 35,620 620 WATER WORKS OPERATIONS 3,241,553 14, 604,116 16, 585,100 (1,980,984) 1,260, 569 622 WATER WORKS CAPITAL 2,311,685 15,000 644,000 (629,000) 1,682,685 623 WATER WORKS BOND CAPITAL 19,930 - - 0 19,930 624 WATER WORKS CUSTOMER DEPOSIT 1,481,216 8,400 8,400 0 1,481,216 625 WATER WORKS SINKING FUND 4,658 2,049,681 2,049,681 0 4,658 626 WATER WORKS BOND RESERVE 1,642,609 9,500 9,500 0 1,642,609 629 WATERWORKS RESERVE - O & M 2,239,288 175,166 10,000 165,166 2,404,454 640 SEWER REPAIR INSURANCE 1,516,962 564,725 545,662 19,063 1,536,025 641 SEWAGE WORKS OPERATIONS 5,639,391 36,711,600 37,568,813 (857,213) 4,782,178 642 SEWAGE WORKS CAPITAL (419,822) 2,532,000 2,487,000 45,000 (374,822) 643 SEWAGE WORKS RESERVE - O & M 3,679,176 552,997 16,000 536,997 4,216,173 649 SEWAGE WORKS BOND SINKING 795,272 9,274,391 9,274,298 93 795,365 651 2007B SEWER BOND 2 - - 0 2 653 SEWAGE WORKS DEBT SERVICE RESERVE 7,286,832 0 7,286,832 658 2010 SEWER BOND 2 - 0 2 659 2011 SEWER BOND - 2,000 - 2,000 2,000 661 2012 SEWER BOND 9,975,000 25,000 10,000,000 (9,975,000) - 664 2013 SEWER REFUND BOND ISSUANCE COSTS 4,533 - - 0 4,533 665 2015 SEWER BOND - - - 0 - 670 CENTURY CENTER 179,579 3,983,787 3,972,438 11,349 190,928 671 CENTURY CENTER CAPITAL 813,507 500 - 500 814,007 672 CENTURY CENTER ENERGY SAVINGS 50,000 237,132 237,132 0 50,000 Total Enterprise Funds 46,772,123 89,861,923 103,346,559 (13,484,636) 33,287,487 Internal Service Funds 222 CENTRAL SERVICES 1,390,393 8,234,637 8,159,597 75,040 1,465,433 224 CENTRAL SERVICES CAPITAL - 130,519 130,519 0 - 226 LIABILITYINSURANCE 3,889,164 2,253,983 3,074,192 (820,209) 3,068,955 278 TAKE HOME VEHICLE POLICE 569,410 64,400 10,000 54,400 623,810 279 311 CALL CENTER - 499,358 499,357 1 1 711 SELF - FUNDED EMPLOYEE BENEFITS 3,720,149 17,174,845 17,333,931 (159,086) 3,561,063 713 UNEMPLOYMENT COMPENSATION FUND 129,060 107,282 107,282 0 129,060 Total Internal Service Funds 9,698,177 28,465,024 29,314,878 (849,854) 8,848,323 Trust & Agency Funds 701 FIREFIGHTERS PENSION 135,128 5,447,592 5,582,720 (135,128) 0 702 POLICE PENSION 889,536 6,133,500 7,008,182 (874,682) 14,854 718 STATE TAX DEDUCTION FUND 301,548 - - 0 301,548 725 MORRIS /PALAIS BOX OFFICE 1,071,032 - - 0 1,071,032 730 CITY CEMETERY TRUST 19,850 150 20,000 (19,850) 0 Total Trust & Agency Funds 2,417,095 11,581,242 12,610,902 (1,029,660) 1,387,435 Total City Funds 135,993,747 248,072,016 268,856,330 (20,784,314) 115,209,433 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIFRevenue - Airport 8,882,675 18,885,314 19,700,000 (814,686) 8,067,989 420 TIF District - SBCDA General 10,506 - - 0 10,506 422 TIF District - West Washington 865,340 424,000 1,100,000 (676,000) 189,340 425 TIF Leighton Plaza 208,285 172,003 160,406 11,597 219,882 426 TIF Central Medical Service Area 1,325 - - 0 1,325 429 TIF Northeast District 1,149,239 2,757,000 3,800,000 (1,043,000) 106,239 430 TIF Southside Development Area #1 4,553,368 2,410,000 6,100,000 (3,690,000) 863,368 432 TIF Southside Development Area #3 - Erskine Village 5,851,406 25,000 490,503 (465,503) 5,385,903 435 TIF- Douglas Road 196,919 320,750 350,000 (29,250) 167,669 436 TIF - Northeast Residential 1,095,856 3,162,422 3,430,000 (267,578) 828,278 Total Tax Increment Financing Funds 22,814,918 28,156,489 35,130,909 (6,974,420) 15,840,498 City of South Bend 2016 Budget Overview October 8, 2015 2016 Proposed Buget Cash Balance 2016 2016 Surplus Cash Balance City Controlled Funds 11112016 Revenues Expenditures (Deficit) 1213112016 Redevelopment Funds 433 Redevelopment Administration General 4,348 152 4,500 (4,348) (0) 439 Certified Technology Park 2,535,363 14,637 2,550,000 (2,535,363) 0 454 Airport Urban Enterprise Zone 380,459 1,500 50,000 (48,500) 331,959 619 Blackthorn Golf Course Operations - - - 0 - Total Redevelopment Funds 2,920,170 16,289 2,604,500 (2,588,211) 331,959 Debt Service Funds 315 Airport 2003 Debt Reserve 1,038,904 5,000 5,000 0 1,038,904 317 Coveleski Bond Debt Reserve 508,994 1,800 - 1,800 510,794 328 SBCDA 2003 Debt Service 1,742,840 6,000 6,000 0 1,742,840 Total Debt Service Funds 3,290,738 12,800 11,000 1,800 3,292,538 Total Redevelopment Commission Funds 29,025,827 28,185,578 37,746,409 (9,560,831) 19,464,996 Grand Total 165,019,574 276,257,594 306,602,739 (30,345,145) 134,674,429 Fund I Fund Name City Controlled Funds General Fund 101 GENERAL FUND -PROPERTY TAXES (1) 101 GENERAL FUND - PS LOIT TRANSFERS (2) 101 GENERAL FUND -OTHER Total General Fund Special Revenue Funds 102 RAINY DAY FUND 103 EXCESS LEVY 201 PARKS & REC - PROPERTY TAXES (1) 201 PARKS & REC - OTHER 202 MOTOR VEHICLE HIGHWAY 203 RECREATION - NONREVERTING 209 STUDEBAKER/OLIVER REVERTING GRANTS 210 ECONOMIC DEVELOPMENT STATE GRANTS 211 COMMUNITY INVESTMENT ADM. 212 COMMUNITY INVESTMENT GRANTS 216 POLICE STATE SEIZURES 217 GIFT, DONATION, BEQUEST 218 POLICE CURFEW VIOLATIONS 220 LAW ENFORCEMENT CONTINUING ED. 227 LOSS RECOVERY FUND 244 EMERGENCY 911 TELEPHONE 249 PUBLIC SAFETY L.O.I.T. 250 GENERAL GRANT 251 LOCAL ROADS & STREETS 252 EXCESS WELFARE DISTRIBUTION 258 HUMAN RIGHTS - FEDERAL GRANT 271 EASTRACE WATERWAY 273 MORRIS PAC /PALAIS ROYALE MARKETING 280 POLICE BLOCK GRANTS 281 ECONOMIC DEVELPMENT COMM - REV BONDS 289 HAZMAT 291 INDIANA RIVER RESCUE 292 POLICE GRANTS 294 REGIONAL POLICE ACADEMY 295 COPS MORE GRANT 299 POLICE FEDERAL DRUG ENFORCEMENT 404 COUNTY OPTION INCOME TAX 408 ECONOMIC DEVELOPMENT INCOME TAX 410 URBAN DEVELOPMENT ACTION GRANT 655 POJECT RELEAF 705 POLICE K -9 UNIT Total Special Revenue Funds City of South Bend Revenue Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Actual Actual Actual Actual Actual Actual Actual Amended Proposed I Budget Percent 14,574,480 79,162,937 38,780,847 38,514,550 39,368,431 36,251,397 36,708,989 36,638,888 37,294,758 655,870 1.79 0 0 4,998,691 4,976,969 5,476,534 7,540,389 0 0 0 0 0.0C 19,355,924 17,118,721 17,670,408 17,420,150 18,740,310 18,575,599 18,397,234 16,195,509 16,557,610 362,101 2.24 33,930,404 96,281,658 61,449,946 60,911,669 63,585,275 62,367,385 55,106,223 52,834,397 53,852,368 1,017,971 1.93 3,393,886 785,254 2,010,972 24,477 42,239 29,524 24,483 34,680 40,000 5,320 15.34 742 285 185,180 261 0 0 3,648 20 20 0 0.0C 2,461,101 13,919,096 7,591,932 7,613,760 7,824,056 7,207,060 7,365,388 7,340,000 7,487,000 147,000 2.00 3,716,576 3,709,703 3,974,245 4,375,293 4,451,329 4,561,145 3,458,580 3,690,715 3,692,799 2,084 0.0E 5,267,736 5,101,624 5,397,547 5,564,838 7,605,799 9,139,124 8,992,353 9,701,800 10,028,883 327,083 3.37 1,148,500 1,027,465 996,098 1,023,635 1,039,835 1,003,319 945,486 1,578,935 1,448,565 (130,370) -8.2E 388,269 251,058 683,781 411,454 5,485 3,712 3,078 647,000 104,000 (543,000) -83.93 355,484 306,625 3,289,539 1,039,422 220,472 238,065 73,043 3,673,510 73,511 (3,599,999) -98.00 0 0 0 2,484,129 2,093,423 2,491,611 2,360,377 2,640,425 2,647,925 7,500 0.28 9,305,084 4,672,752 7,520,251 6,106,647 4,159,815 4,483,441 4,823,850 5,890,000 3,800,000 (2,090,000) -35.4E 49,975 42,274 31,634 41,271 29,005 27,470 28,765 36,050 36,000 (50) -0.14 37,300 9,589 9,502 10,856 20,863 11,501 175,299 398,800 185,800 (213,000) -53.41 2,255 1,530 1,247 1,153 470 663 471 1,025 1,000 (25) -2.44 394,274 339,490 661,879 297,899 279,858 194,529 205,889 270,000 218,000 (52,000) -19.2E 4,462,214 441,935 16,091 224,246 21,894 3,845,642 22,331 60,500 1,410 (59,090) -97.67 0 0 0 0 0 0 214,981 20 0 (20) - 100.0C 0 0 6,083,195 5,510,917 6,789,333 6,582,643 6,384,450 6,472,240 6,797,160 324,920 5.02 1,160 319 15 0 0 0 0 0 0 0 0.0C 1,188,144 1,068,972 1,072,859 1,036,989 1,029,814 1,008,943 1,060,548 1,832,300 1,269,000 (563,300) -30.74 0 2,922,079 17,808 6,545 5,407 0 4 0 0 0 0.0C 166,616 135,088 198,614 154,253 184,948 178,149 272,697 209,950 165,040 (44,910) -21.39 1,194 284 118 78 99 49 32 50 30 (20) 0.0C 14,491 18,693 14,408 4,118 5,039 7,113 10,685 18,000 18,150 150 0.83 0 810,837 2,031 3,433 681 13 11 125 0 (125) 0.0C 0 0 88 926 133 93 77 300 150 (150) 0.0C 11,626 380 271 580 13 16,762 24,118 14,100 10,000 (4,100) -29.OE 12,774 22,800 32,669 26,545 65,408 66,068 41,275 45,350 45,200 (150) -0.33 202,215 55,056 0 49,038 111,796 162,838 76,865 90,000 0 (90,000) - 100.0C 21,856 15,471 26,075 24,048 13,822 21,013 18,498 22,700 22,500 (200) -0.8e 32,645 61,383 34,300 30,063 40,690 23,068 12,415 150,258 92,000 (58,258) -38.77 63,008 48,372 46,835 85,182 84,572 194,569 67,724 77,000 162,000 85,000 110.39 6,504,988 8,385,056 7,828,067 8,223,812 9,443,965 8,509,056 9,208,686 9,883,971 10,332,984 449,013 4.54 4,330,228 4,060,012 9,330,188 7,948,566 9,673,476 8,785,077 9,209,937 9,549,637 10,159,262 609,625 6.3E 955,453 766,866 2,895,913 558,646 7,670 3,833 78 1,040,436 169,827 (870,609) -83.6e 434,395 431,018 429,290 431,438 432,956 435,940 439,394 431,700 437,290 5,590 1.29 1,408 0 154 1,006 11 8 2,006 2,000 2,020 20 1.0C 44,925,597 49,411,366 60,382,796 53,315,524 55,684,376 59,232,041 55,527,522 65,803,597 59,447,526 (6,356,071) -9.6E 5 City of South Bend Revenue Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual Actual Amended Proposed Budget Percent Debt Service Fund 313 HALL OF FAME DEBT SERVICE 454,564 2,446,354 1,575,924 1,750,141 1,306,284 1,406,963 629,087 1,274,106 1,383,212 109,106 8.5E Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 1,004,385 1,152,319 1,166,229 956,450 1,303,963 677,704 619,580 814,011 709,718 (104,293) -12.81 401 COVELESKI STADIUM CAPITAL 11,192 3,123 370 262 327 92 13,600 15,100 15,200 100 0.6E 403 ZOO ENDOWMENT 4,354 250 2,095 3,757 13,211 176 139 200 200 0 0.0C 405 PARK NONREVERTING CAPITAL 227,253 200,255 195,200 250,691 203,742 228,720 137,177 143,700 162,500 18,800 13.0E 406 CUMULATIVE CAPITAL DEVELOPMENT 588,689 1,616,313 765,152 630,877 603,408 552,148 518,386 542,691 526,737 (15,954) -2.94 407 CUMULATIVE CAPITAL IMPROVEMENT 550,534 530,574 515,648 484,580 449,238 446,579 442,559 423,050 435,700 12,650 2.99 412 MAJOR MOVES CONSTRUCTION 463,752 113,908 77,622 109,896 715,263 500,882 536,455 813,687 1,509,366 695,679 85.5C 416 MORRIS PERFORMING ARTS CENTER CAPITAL 93,551 84,500 118,271 85,791 87,901 101,947 81,132 101,500 102,000 500 0.49 434 CRED FUND 1,022,878 613,910 419,363 734,607 654,444 244,899 301 450 0 (450) 0.00 450 PALAIS ROYALE HISTORIC PRESERVATION 17,009 33,274 13,805 14,320 12,113 15,561 9,766 16,150 17,300 1,150 7.12 677 HALL OF FAME CAPITAL 224,403 206,277 204,024 2,910 119,192 2,458 1,823 4,700 2,000 (2,700) -57.45 Total Capital & Debt Service Funds 4,662,564 7,001,057 5,053,703 5,024,282 5,469,086 4,178,129 2,990,005 4,149,345 4,863,933 714,588 17.22 Enterprise Funds 287 EMS / FIRE DEPARTMENT CAPITAL 0 0 0 0 0 0 0 3,623,089 2,075,500 (1,547,589) -42.71 288 EMS OPERATING 2,199,396 2,188,308 2,919,148 2,568,500 2,288,561 8,323,032 2,751,725 5,679,065 5,085,012 (594,053) -10.4E 600 CONSOLIDATED BUILDING DEPARTMENT 1,167,563 982,015 873,650 891,604 1,010,067 954,229 3,710,384 4,577,013 4,381,044 (195,969) -4.2E 601 PARKING GARAGES 1,004,156 1,070,566 1,048,884 1,074,230 923,966 971,598 1,021,117 1,045,125 1,052,226 7,101 0.68 610 SOLID WASTE OPERATIONS 4,344,468 4,755,199 4,795,272 4,829,373 5,087,349 5,407,945 5,297,239 5,712,289 5,596,749 (115,540) -2.02 611 SOLID WASTE CAPITAL 393,661 423,405 331,174 239,062 259,479 830,708 790,065 753,011 925,397 172,386 22.89 620 WATER WORKS OPERATIONS 13,993,027 14,207,162 14,226,351 14,149,682 15,598,809 15,109,621 14,546,190 14,780,483 14,604,116 (176,367) -1.19 622 WATER WORKS CAPITAL 1,085,219 915,192 277,977 1,345,040 3,791,481 13,709 10,132 10,000 15,000 5,000 50.0C 623 WATERWORKS BOND CAPITAL 1,401 5,245,500 10,555 1,764 8,455,624 16,550 1,614 545 0 (545) 0.0C 624 WATER WORKS CUSTOMER DEPOSIT 47,733 11,514 4,960 3,971 6,864 4,861 4,182 6,000 8,400 2,400 40.00 625 WATERWORKS SINKING FUND 3,839,568 3,272,172 3,557,260 3,556,581 1,646,743 2,056,004 2,052,253 2,050,078 2,049,681 (397) -0.02 626 WATER WORKS BOND RESERVE 0 0 121,162 305,401 885,285 253,988 81,001 9,500 9,500 0 0.0C 629 WATER WORKS RESERVE - O & M 209,538 15,165 996,501 7,206 131,155 52,801 59,382 162,749 175,166 12,417 7.63 640 SEWER REPAIR INSURANCE 672,763 664,782 586,976 547,845 549,923 552,869 589,894 554,800 564,725 9,925 1.79 641 SEWAGE WORKS OPERATIONS 22,921,400 24,019,035 25,257,312 28,897,031 31,096,953 31,784,543 33,455,803 35,338,567 36,711,600 1,373,033 3.89 642 SEWAGE WORKS CAPITAL 2,983,573 2,780,287 1,301,577 13,524,497 4,496,026 194,410 4,015,111 5,398,000 2,532,000 (2,866,000) -53.09 643 SEWAGE WORKS RESERVE - O & M 118,399 27,752 10,034 409,583 15,457 211,332 139,626 271,612 552,997 281,385 103.6C 644 WATER LEAK INSURANCE FUND 975,688 0 0 0 0 0 0 0 0 0 0.0C 645 2006 SEWER BOND 24,204 33,912 97 12 0 0 0 0 0 0 0.0C 647 2007 SEWER BOND 502,119 400,281 156,326 1,352 202 42 3 0 0 0 0.0C 649 SEWAGE WORKS BOND SINKING 6,335,129 5,735,000 7,520,570 6,923,468 8,369,028 9,463,725 9,309,752 9,288,088 9,274,391 (13,697) -0.15 650 CLAY SEWAGE WORKS OPERATIONS 38,408 8,481 2 2 3 2 0 0 0 0 0.0C 651 2007B SEWER BOND 469,876 142,314 30,308 2,989 575 69 0 0 0 0 0.0C 653 SEWAGE WORKS DEBT SERVICE RESERVE 0 4,541,322 1,058,932 2,143,816 1,966,747 14,099 3 0 0 0 0.0C 658 2010 SEWER BOND 0 0 9,522,985 18,528 4,348 216 6 0 0 0 0.0C 659 2011 SEWER BOND 0 0 0 21,508,738 91,421 30,970 19,665 6,000 2,000 (4,000) -66.67 661 2012 SEWER BOND 0 0 0 0 25,196,371 65,016 51,261 40,000 25,000 (15,000) -37.5C 664 2013 SEWER BOND ISSUANCE COSTS 0 0 0 0 0 85,747 13 50 0 (50) 5000.00 665 2015 SEWER BOND 0 0 0 0 0 0 0 0 0 0 0.0C 670 CENTURY CENTER 3,393,620 2,823,446 2,603,820 2,788,186 2,658,898 3,133,815 4,087,703 3,819,265 3,983,787 164,522 4.31 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 0 0 1,444,422 675,315 328 500 500 0 0.0C 672 CENTURY CENTER ENERGY CONSERVATION 0 0 0 0 0 0 0 50,000 237,132 187,132 374.2E City of South Bend Revenue Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual Actual I Amended Proposed Budget Percent Total Enterprise Funds Internal Service Funds 222 CENTRAL SERVICES 224 CENTRAL SERVICES CAPITAL 226 LIABILITY INSURANCE 278 TAKE HOME VEHICLE POLICE 279 311 CALL CENTER 711 SELF - FUNDED EMPLOYEE BENEFITS 713 UNEMPLOYMENT COMPENSATION FUND Total Internal Service Funds Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 703 POLICE /FIRE STATE PENS. 725 MORRIS /PALAIS BOX OFFICE 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - RIVER WEST (AIRPORT) 414 TIF DISTRICT - SAMPLE -EWING GEN'L 420 TIF DISTRICT - SBCDA GENERAL 422 TIF DISTRICT - WEST WASHINGTON 425 TIF LEIGHTON PLAZA 426 TIF CENTRAL MEDICAL SERVICE AREA 429 TIF NORTHEAST DISTRICT 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF RIVER EAST RESIDENTIAL (NORTHEAST) Total Tax Increment Financing Funds Redevelopment Funds 305 SBCDA BOND PROCEEDS - 2003 428 REDEVELOPMENT DISTRICT CAPITAL - AEDA2003 433 REDEVELOPMENT ADMINISTRATION GENERAL 438 COVELESKI BOND CONSTRUCTION 439 CERTIFIED TECHNOLOGY PARK 454 AIRPORT URBAN ENTERPRISE ZONE 619 BLACKTHORN GOLF COURSE OPERATIONS 66,720,909 74,262,810 77,211,833 105,738,461 115,975,757 80,207,216 81,994,452 93,175,829 89,861,923 (3,313,906) 3,509,704 3,103,125 3,281,537 3,341,396 6,708,059 7,254,877 7,064,135 8,180,351 8,234,637 54,286 0.66 0 0 0 0 0 0 0 271,850 130,519 (141,331) -51.99 2,712,837 2,044,370 2,898,051 3,078,648 2,967,528 3,009,847 3,036,215 1,262,602 2,253,983 991,381 78.52 0 520,175 62,038 86,159 128,200 124,848 123,639 124,200 64,400 (59,800) -48.15 0 0 0 0 0 0 0 0 499,358 499,358 100.00 14,290,046 12,532,566 9,623,999 11,275,664 11,075,304 12,156,648 13,318,977 16,357,770 17,174,845 817,075 5.00 0 0 0 217,482 275,040 252,907 103,047 114,546 107,282 (7,264) -6.34 20,512,587 18,200,236 15,865,625 17,999,349 21,154,131 22,799,127 23,646,013 26,311,319 28,465,024 2,153,705 8.19 3,744,733 6,622,109 5,200,479 5,528,899 5,239,851 5,038,210 5,131,903 5,044,525 5,447,592 403,067 7.99 4,075,113 7,571,010 5,810,871 6,492,500 6,751,423 5,874,864 6,118,791 6,385,359 6,133,500 (251,859) -3.94 0 0 0 0 1,216,103 0 0 0 0 0 0.00 0 0 0 0 0 0 0 0 0 0 0.00 1,474 357 150 118 202 138 101 150 150 0 0.00 7,821, 320 14,193,476 11,011, 500 12, 021,517 13,207, 579 10,913,212 11,250,795 11,430,034 11, 581, 242 151,208 1.32 178,573,381 259,350,603 230,975,403 255,010,802 275,076,204 239,697,110 230,515,010 253,704,521 248,072,016 (5,632,505) -2.22 1,781,158 11,723,053 22,051,980 13,319,602 12,667,604 16,026,663 14,577,531 25,182,246 18,885,314 (6,296,932) -25.01 5,876 0 0 0 0 0 0 0 0 0 0.00 267,774 4,555,292 7,809,863 6,109,627 5,495,844 3,464,066 5,085,358 0 0 0 0.00 16,175 359,961 862,008 434,226 426,635 495,043 582,799 429,800 424,000 (5,800) -1.35 156,860 144,332 147,012 113,095 131,799 159,290 165,150 190,423 172,003 (18,420) -9.67 57,442 933,885 3,540,910 1,714,266 1,623,756 1,233,918 858,194 0 0 0 0.00 233 22,567 195,745 716,103 1,356,334 849,684 1,576,990 3,829,653 2,757,000 (1,072,653) -28.01 3,095 357,382 4,102,951 1,819,106 3,891,739 2,421,638 2,388,812 2,435,750 2,410,000 (25,750) -1.06 18 1,241,831 5,997,903 794,500 2,329 0 0 0 0 0 0.00 4,782 1,533,641 3,771,192 1,616,374 27,801 1,329,971 26,320 36,500 25,000 (11,500) -31.51 0 1,303,937 619,818 306,299 286,436 324,393 322,451 320,750 320,750 0 0.00 0 0 1,817,307 2,448,369 2,524,259 2,271,188 2,728,304 2,815,000 3,162,422 347,422 12.34 2,293,413 22,175,881 50,916,689 29,391,567 28,434,536 28,575,854 28,311,909 35,240,122 28,156,489 (7,083,633) -20.10 188,939 34,171 8,832 2,657 0 0 0 0 0 0 10,213 2,725 1,202 0 0 0 0 0 0 0 2,822 669 214 107 164 104 45 252 152 (100) 0 0 4,980,000 5,268 0 0 0 0 0 0 0 0 0 812,791 3,571 2,866,234 1,337,965 33,904 14,637 (19,267) 0 809,305 302,172 123,638 113,044 1,289 1,069 2,800 1,500 (1,300) 1,488,676 1,532,523 1,482,945 1,393,351 1,669,151 1,580,513 1,539,385 119,799 0 (119,799) -1 7 8 City of South Bend Revenue Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual Actual Amended Proposed Budget Percent Budget Budget Change Change Total Redevelopment Funds 1,690,650 2,379,393 6,775,365 2,337,812 1,785,930 4,448,140 2,878,464 156,755 16,289 (140,466) - 89.61% Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMENT 30,589 9,636 3,027 2,373 3,009 0 0 0 0 0 0.00% 315 AIRPORT 2003 DEBT RESERVE 445,485 16,949 7,090 5,538 5,571 3,567 2,949 5,000 5,000 0 0.00% 317 COVELESKI BOND DEBT RESERVE 0 0 498,000 1,277 2,470 1,725 1,430 3,800 1,800 (2,000) - 52.63% 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 37,970 8,742 3,627 2,827 4,420 464 0 0 0 0 0.00% 328 SBCDA 2003 DEBT RESERVE 254,235 9,768 4,053 640,792 8,258 5,959 4,927 13,000 6,000 (7,000) - 53.85% Total Debt Service Funds 768,279 45,095 515,797 652,807 23,728 11,715 9,306 21,800 12,800 (9,000) - 41.28% Total Redevelopment Commission Funds 4,752,342 24,600,369 58,207,851 32,382,186 30,244,194 33,035,709 31,199,679 35,418,677 28,185,578 (7,233,099) - 20.42% Grand Totals 183,325,723 283,950,972 289,183,254 287,392,988 305,320,398 272,732,819 261,714,689 289,123,198 276,257,594 (12,865,604) -4.45% (1) 2014 property tax revenue estimate is equal to 2012/2013 county abstract amount x 1.03 inflation x 95% estimated collections (2) PS LOIT transfer to be eliminated for 2014 per State Board of Accounts. Budget expenditures directly from Fund 249. 8 City of South Bend Expenditure Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual I Act I Amended I Preliminary I Budget Percent City Controlled Funds O.0 O.0 -100.0 O.0 -0.2 O.0 7.1 1.5 -11.9 1. 0. 5. 0. 2. -12. 0. 1. 0. -0. 0. -100. 0. 0. 0. 0. 0. -1. 1. -1. -6. -98. -0. General Fund 101 -0101 Mayor 882,649 714,136 625,698 636,428 619,133 631,570 697,607 741,267 741,267 0 101 -0103 Board of Safety 14,639 450 0 0 0 0 0 0 0 0 101 -0104 311 Call Center 0 0 0 0 0 268,753 429,313 486,733 0 (486,733) 101 -0201 City Clerk 307,901 314,652 279,314 311,388 304,355 323,764 333,594 431,573 431,573 0 101 -0301 Common Council 597,272 316,114 294,613 296,742 379,017 348,922 417,659 490,150 489,050 (1,100) 101 -0302 WNIT Contract 0 0 0 0 0 0 0 43,000 43,000 0 101 -0401 Administration & Finance 1,621,827 1,242,295 1,253,734 1,420,841 1,560,874 1,803,645 1,951,255 2,008,924 2,153,087 144,163 101 -0404 Morris Performing Arts Center 839,309 884,145 820,438 878,897 913,867 925,136 922,302 1,093,132 1,110,250 17,118 101 -0405 Palais Royale Ballroom 483,361 403,142 328,956 305,476 327,142 396,960 401,326 536,293 472,296 (63,997) 101 -0407 Youth Services Bureau 75,000 0 0 0 0 0 0 0 0 0 101 -0408 Art Association 65,000 0 0 0 0 0 0 0 0 0 101 -0409 Studebaker Museum 185,527 68,721 0 0 0 0 0 0 0 0 101 -0460 Main Street Parking Garage Capital 55,000 0 0 0 0 0 0 0 0 0 101 -0462 Leighton Plaza Capital 42,840 7,550 0 0 0 0 0 0 0 0 101 -0501 Legal Department 902,796 766,549 724,752 871,701 772,965 895,790 945,954 1,018,599 1,036,510 17,911 101 -0600 Energy Office 0 11,109 84,977 424,219 472,239 54,256 0 0 0 0 101 -0602 Engineering 4,991,599 3,719,122 3,196,247 1,547,192 1,684,238 1,300,087 996,749 1,058,933 1,120,334 61,401 101 -0606 Building Maintenance 451,736 377,409 177,034 188,315 0 0 0 0 0 0 101 -0607 Traffic & Lighting 2,699,922 2,154,695 1,569,561 1,692,060 683,161 109,537 0 0 0 0 101 -0801 Police Department 25,995,629 24,992,890 24,956,529 23,693,019 24,605,342 22,509,526 23,686,439 25,633,064 26,303,402 670,338 101 -0802 Communications Center 1,518,609 1,474,704 1,772,300 1,890,970 1,957,028 2,060,644 1,985,945 1,687,540 1,479,012 (208,528) 101 -0805 Police Department - Public Safety LOIT funded 0 0 0 2,769,344 3,112,460 3,986,751 0 0 0 0 101 -0901 Fire Department 21,474,853 20,708,119 20,879,472 19,847,153 20,861,407 20,204,555 21,581,198 17,774,474 18,101,361 326,887 101 -0905 Fire Department - Public Safety LOIT funded 0 0 0 2,207,624 2,364,074 3,553,639 0 0 0 0 101 -1001 Community & Economic Development 887,564 867,911 0 0 0 0 0 0 0 0 101 -1008 Human Rights 299,164 279,671 252,273 254,956 275,176 314,056 334,143 373,179 371,226 (1,953) 101 -1064 Wayne Street Parking Garage Capital 0 16,450 0 0 0 0 0 0 0 0 101 -1201 Code Enforcement 1,315,028 1,249,904 1,392,316 1,470,347 1,799,389 1,990,564 2,311 2,270 0 (2,270) 101 -1202 Weights & Measures 40,693 41,668 0 0 0 0 0 0 0 0 101 -1203 Code Hearing Officer 44,352 15,844 46,218 44,848 46,231 38,977 0 0 0 0 101 -1204 Abandoned Vehicle 62,947 59,774 54,099 121,137 61,734 32,404 0 0 0 0 101 -1205 Unsafe Building 170,414 154,948 49,168 64,621 68,704 26,052 0 0 0 0 101 -1207 Animal Control 477,915 485,896 483,486 501,584 530,748 550,744 579 0 0 0 Total General Fund 66,503,546 61,327,868 59,241,185 61,438,862 63,399,284 62,326,332 54,686,374 53,379,131 53,852,368 473,237 Special Revenue Funds 102 RAINY DAY FUND 0 0 0 0 0 0 0 0 0 0 103 EXCESS LEVY 0 0 0 219,363 0 0 0 0 3,688 3,688 201 PARKS & RECREATION 12,424,641 10,709,907 11,034,333 11,758,626 12,012,845 12,392,940 11,582,414 11,063,995 11,177,940 113,945 202 MOTOR VEHICLE HIGHWAY 5,124,138 4,824,220 6,266,127 6,162,905 6,770,800 7,729,992 8,791,829 10,485,386 10,343,890 (141,496) 203 RECREATION - NONREVERTING 1,070,508 1,048,560 1,023,374 1,066,476 977,654 896,201 909,823 1,549,469 1,448,204 (101,265) 209 STUDEBAKER/OLIVER REVERTING GRANTS 235,856 147,812 891,081 974,694 162,602 0 0 630,000 1,200,000 570,000 210 ECONOMIC DEVELOPMENT STATE GRANTS 272,799 214,198 2,711,824 1,709,445 207,065 807,570 92,560 3,694,412 72,011 (3,622,401) 211 COMMUNITY INVESTMENT ADMINISTRATION 0 0 0 1,968,133 2,025,585 2,168,133 2,193,475 2,661,730 2,647,700 (14,030) O.0 O.0 -100.0 O.0 -0.2 O.0 7.1 1.5 -11.9 1. 0. 5. 0. 2. -12. 0. 1. 0. -0. 0. -100. 0. 0. 0. 0. 0. -1. 1. -1. -6. -98. -0. City of South Bend Expenditure Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual Actual I Amended I Preliminary I Budget Percent 212 COMMUNITY INVESTMENT GRANTS 7,207,638 7,351,801 8,485,805 6,293,804 3,940,253 4,406,331 4,623,591 6,547,968 3,800,000 (2,747,968) -41.97 216 POLICE STATE SEIZURES 11,606 7,625 40,785 16,502 10,787 13,729 0 35,900 36,000 100 0.28 217 GIFT, DONATION, BEQUEST 0 20,617 0 0 4,259 0 112,095 313,646 362,500 48,854 15.58 218 POLICE CURFEW VIOLATIONS 3,769 1,777 0 0 0 0 0 1,000 1,000 0 0.00 220 LAW ENFORCEMENT CONTINUING EDUCATION 244,077 196,512 576,018 200,637 233,892 300,508 225,832 402,478 733,500 331,022 82.25 227 LOSS RECOVERY FUND 0 264,637 286,795 99,400 173,988 251,171 2,094,472 5,237,243 350,000 (4,887,243) -93.32 244 EMERGENCY 911 TELEPHONE 0 0 0 0 0 0 181,330 0 0 0 0.00 249 PUBLIC SAFETY L.O.I.T. 0 0 4,940,000 4,976,969 5,476,534 7,540,389 7,123,413 7,246,551 6,600,626 (645,925) -8.91 250 GENERAL GRANT 0 54,786 5,250 163 0 0 0 0 0 0 0.00 251 LOCAL ROADS & STREETS 1,290,819 1,445,105 1,569,984 2,005,741 541,522 781,868 557,474 2,336,221 1,231,000 (1,105,221) -47.31 252 EXCESS WELFARE DISTRIBUTION 0 0 674,000 0 2,276,693 0 1,146 8 0 (8) 0.00 258 HUMAN RIGHTS - FEDERAL GRANT 161,957 144,247 153,710 156,933 168,548 197,536 209,218 249,057 221,838 (27,219) -10.93 271 EASTRACE WATERWAY 231 1,503 204 9,915 8,009 0 9,092 4,000 0 (4,000) - 100.00 273 MORRIS PAC /PALAIS ROYALE MARKETING 2,764 14,753 14,605 0 0 7,891 11,957 18,974 18,000 (974) -5.13 280 POLICE BLOCK GRANTS 0 218,850 157,498 312,292 124,539 0 0 0 0 0 0.00 281 ECONOMIC DEVELPMENT COMM - REV BONDS 0 0 0 0 0 0 0 0 0 0 0.00 289 HAZMAT 12,669 3,004 6,366 448 0 3,238 697 31,530 10,000 (21,530) -68.28 291 INDIANA RIVER RESCUE 31,034 16,881 33,752 20,896 17,736 89,773 31,593 120,800 95,300 (25,500) -21.11 292 POLICE GRANTS 181,902 123,403 0 49,038 14,796 56,454 185,965 105,145 0 (105,145) - 100.00 294 REGIONAL POLICE ACADEMY 21,076 18,317 13,899 27,104 16,369 26,744 18,300 23,750 22,500 (1,250) -5.26 295 COPS MORE GRANT 9,412 56,152 50,318 49,446 39,297 17,015 19,525 172,335 92,000 (80,335) -46.62 299 POLICE FEDERAL DRUG ENFORCEMENT 97,624 95,279 90,310 31,052 60,491 144,750 107,341 248,960 162,000 (86,960) -34.93 404 COUNTY OPTION INCOME TAX 6,465,672 4,132,545 7,208,580 6,142,472 8,324,409 8,930,423 9,162,939 15,660,371 12,956,679 (2,703,692) -17.26 408 ECONOMIC DEVELOPMENT INCOME TAX 4,053,471 3,257,589 3,949,573 8,474,479 8,069,327 7,927,361 9,881,841 10,133,749 10,450,184 316,435 3.12 410 URBAN DEVELOPMENT ACTION GRANT (UDAG) 1,916,006 518,394 6,300,000 472,140 200,451 0 0 438,203 238,173 (200,030) -45.65 655 PROJECT RELEAF 363,072 363,167 339,649 344,798 340,652 357,768 397,543 528,358 528,358 0 0.00 705 POLICE K -9 UNIT 1,283 1,500 0 0 356 625 0 2,000 2,020 20 1.00 Total Special Revenue Funds 41,204,024 35,253,141 56,823,840 53,543,871 52,199,459 55,048,410 58,525,465 79,943,239 64,805,111 (15,138,128) -18.94 Debt Service Fund 313 HALL OF FAME DEBT SERVICE 1,413,515 1,406,000 1,405,500 1,405,000 1,330,465 1,268,000 1,271,300 1,272,000 1,268,015 (3,985) -0.31 Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 889,620 866,095 838,574 995,423 1,365,560 876,470 865,545 855,603 838,052 (17,551) -2.05 401 COVELESKI STADIUM CAPITAL 61,822 138,288 9,790 14,991 56,162 0 0 0 0 0 0.00 403 ZOO ENDOWMENT 0 0 0 0 0 0 0 49,000 0 (49,000) - 100.00 405 PARK NONREVERTING CAPITAL 247,425 237,633 193,488 220,952 178,387 148,214 188,904 192,933 189,000 (3,933) -2.04 406 CUMULATIVE CAPITAL DEVELOPMENT 1,542,020 1,252,118 1,394,776 501,538 589,869 602,118 722,934 542,691 526,737 (15,954) -2.94 407 CUMULATIVE CAPITAL IMPROVEMENT 565,611 584,936 592,378 594,000 402,277 367,575 369,800 367,875 365,907 (1,968) -0.53 409 CUMULATIVE SEWER 0 0 0 80,224 0 0 0 0 0 0 0.00 412 MAJOR MOVES CONSTRUCTION 131,735 3,641,472 962,470 336,666 2,142,921 1,253,681 4,038,690 3,096,061 1,590,000 (1,506,061) -48.64 416 MORRIS PERFORMING ARTS CENTER CAPITAL 58,138 50,195 42,167 120,683 172,417 41,405 22,522 70,248 64,000 (6,248) -8.89 434 CREED FUND 1,535,883 1,408,898 1,012,417 848,322 878,554 458,949 0 650,000 0 (650,000) 0.00 450 PALAIS ROYALE HISTORIC PRESERVATION 0 3,967 7,258 3,983 0 20,470 0 16,150 0 (16,150) - 100.00 677 HALL OF FAME CAPITAL 12,581 51,713 202,924 168,262 274,558 63,136 101,009 188,824 84,801 (104,023) -55.09 Total Capital & Debt Service Funds 6,458,350 9,641,315 6,661,742 5,290,044 7,391,170 5,100,018 7,580,704 7,301,385 4,926,512 (2,374,873) 48.21 10 City of South Bend Expenditure Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual Act I Amended I Preliminary I Budget Percent Total Internal Service Funds 15,461,269 16,099,353 15,876,382 16,864,543 21,636,374 24,428,685 24,682,209 28,652,881 29,314,878 661,997 2.31 11 Enterprise Funds 287 EMS / FIRE DEPARTMENT CAPITAL 0 0 0 0 0 0 0 750,000 1,884,000 1,134,000 151.20 288 EMS OPERATIONS 919,141 692,317 2,104,065 2,065,780 2,278,472 8,296,497 5,446,632 6,855,366 6,058,338 (797,028) -11.63 600 CONSOLIDATED BUILDING DEPARTMENT 1,104,563 1,088,264 932,360 858,741 913,173 1,006,336 3,128,445 4,205,401 4,307,585 102,184 2.43 601 PARKING GARAGES 733,529 724,316 623,583 752,728 983,411 942,855 831,676 1,806,712 1,182,004 (624,708) -34.58 610 SOLID WASTE OPERATIONS 4,477,767 4,276,259 4,290,837 4,763,336 5,086,439 5,804,067 5,681,202 5,873,863 5,581,411 (292,452) -4.98 611 SOLID WASTE CAPITAL 397,680 423,027 315,262 240,749 275,191 712,375 873,305 752,811 925,197 172,386 22.90 620 WATER WORKS OPERATIONS 14,829,974 13,946,540 14,534,297 15,048,859 15,557,806 13,374,286 13,760,373 15,844,471 16,585,100 740,629 4.67 622 WATER WORKS CAPITAL 931,580 807,866 586,289 399,864 1,049,127 627,301 416,576 838,893 644,000 (194,893) -23.23 623 WATERWORKS BOND CAPITAL 817,944 1,015,134 3,301,537 794,336 2,799,602 5,006,756 631,706 183,230 0 (183,230) - 100.00 624 WATER WORKS CUSTOMER DEPOSIT 59,214 11,514 4,960 3,971 6,864 4,901 4,997 6,000 8,400 2,400 40.00 625 WATERWORKS SINKING FUND 3,848,386 3,277,319 3,548,912 3,558,412 1,651,501 2,055,304 2,052,934 2,050,078 2,049,681 (397) -0.02 626 WATER WORKS BOND RESERVE 0 0 161 0 0 0 0 14,500 9,500 (5,000) -34.48 629 WATER WORKS RESERVE - O & M 60,947 15,165 8,691 912,337 9,729 6,927 7,079 8,500 10,000 10,000 17.65 640 SEWER REPAIR INSURANCE 666,690 630,605 279,535 268,681 309,775 351,024 441,433 545,703 545,662 (41) -0.01 641 SEWAGE WORKS OPERATIONS 23,426,749 26,246,904 22,661,359 34,566,327 29,140,481 28,828,367 31,610,543 38,696,974 37,568,813 (1,128,161) -2.92 642 SEWAGE WORKS CAPITAL 2,972,779 2,356,528 1,625,220 3,994,549 5,406,213 5,012,952 4,307,956 9,571,710 2,487,000 (7,084,710) -74.02 643 SEWAGE WORKS RESERVE - O & M 118,399 454,752 10,034 8,429 74,960 11,036 11,637 15,000 16,000 1,000 6.67 644 WATER LEAK INSURANCE FUND 824,080 0 0 0 0 0 0 0 0 0 0.00 645 2006 SEWER BOND 1,796,047 784,893 16,957 14,371 0 12 0 0 0 0 0.00 647 2007 SEWER BOND 7,720,398 4,495,468 509,982 839,292 47,861 17,942 1,143 0 0 0 0.00 649 SEWAGE WORKS BOND SINKING 6,349,348 5,749,779 6,892,171 6,904,519 8,225,040 9,516,964 9,302,222 9,283,609 9,274,298 (9,311) -0.10 650 CLAY SEWAGE WORKS OPERATIONS 0 1,086,322 0 0 0 698 0 0 0 0 0.00 651 2007B SEWER BOND 131,985 5,126,327 10,046,404 1,506,696 189,122 39,625 0 0 0 0 0.00 653 SEWAGE WORKS DEBT SERVICE RESERVE 0 0 0 0 0 2,438,087 0 0 0 0 0.00 658 2010 SEWER BOND 0 0 799,341 6,692,030 1,942,289 110,204 2,220 0 0 0 0.00 659 2011 SEWER BOND 0 0 0 1,772,942 9,660,707 2,348,981 6,268,778 3,711,838 0 (3,711,838) - 100.00 661 2012 SEWER BOND 0 0 0 0 1,949,483 5,012,877 1,531,022 16,624,275 10,000,000 (6,624,275) -39.85 663 2013 SEWER BOND 0 0 0 0 0 0 0 0 0 0 0.00 664 2013 SEWER REFUND BOND ISSUANCE COSTS 0 0 0 0 0 81,279 0 0 0 0 0.00 665 2015 SEWER BOND 0 0 0 0 0 0 0 0 0 0 0.00 670 CENTURY CENTER 3,192,009 2,831,792 3,157,167 2,678,401 3,740,014 3,362,595 3,818,920 4,532,562 3,972,438 (560,124) -12.36 671 CENTURY CENTER CAPITAL ACCOUNT 0 0 0 0 169,545 192,495 339,363 605,656 0 (605,656) - 100.00 672 CENTURY CENTER ENERGY SAVINGS 0 0 0 0 0 0 0 0 237,132 237,132 0.00 Total Enterprise Funds 75,379,209 76,041,091 76,249,124 88,645,350 91,466,805 95,162,743 90,470,162 122,777,152 103,346,559 (19,422,093) -15.83 Internal Service Funds 222 CENTRAL SERVICES 2,847,875 2,683,117 2,576,373 2,754,635 6,693,261 7,306,384 7,034,651 8,329,409 8,159,597 (169,812) -2.04 224 CENTRAL SERVICES CAPITAL 0 0 0 0 0 0 0 271,850 130,519 (141,331) -51.99 226 LIABILITY INSURANCE 2,084,540 2,301,379 2,946,631 2,302,324 2,173,471 3,069,764 2,541,638 3,056,791 3,074,192 17,401 0.57 278 TAKE HOME VEHICLE POLICE 0 0 320,762 8,164 75,842 63,700 60,580 71,100 10,000 (61,100) -85.94 279 311 CALL CENTER 0 0 0 0 0 0 0 0 499,357 499,357 100.00 711 SELF - FUNDED EMPLOYEE BENEFITS 10,528,854 11,114,857 10,032,616 11,572,529 12,500,734 13,923,394 14,923,434 16,696,935 17,333,931 636,996 3.82 713 UNEMPLOYMENT COMPENSATION FUND 0 0 0 226,891 193,066 65,443 121,906 226,796 107,282 (119,514) -52.70 Total Internal Service Funds 15,461,269 16,099,353 15,876,382 16,864,543 21,636,374 24,428,685 24,682,209 28,652,881 29,314,878 661,997 2.31 11 Fund City of South Bend Expenditure Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Name Actual Actual Actual Actual Actual Actual Actual I Amended I Preliminary I Budget Percent Trust Funds 701 FIREFIGHTERS PENSION 702 POLICE PENSION 730 CITY CEMETARY TRUST FUND Total Trust Funds Total City Funds iment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - RIVER WEST (AIRPORT) 414 TIF DISTRICT - SAMPLE -EWING GEN'L 420 TIF DISTRICT - SBCDA GENERAL 422 TIF DISTRICT - WEST WASHINGTON 425 TIF LEIGHTON PLAZA 426 TIF CENTRAL MEDICAL SERVICE AREA 429 TIF RIVER EAST (NORTHEAST DISTRICT) 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 431 TIF SSDA #2 - ERSKINE COMMONS 432 TIF SSDA #3 - ERSKINE VILLAGE 435 TIF DOUGLAS ROAD 436 TIF NORTHEST RESIDENTIAL Total Tax Increment Financing Funds 5,478,910 5,548,399 5,548,294 5,627,377 5,608,547 5,447,975 5,430,699 5,666,579 5,582,720 (83,859) 6,115,087 6,097,952 6,251,596 6,696,139 6,606,662 6,474,835 6,716,676 6,832,235 7,008,182 175,947 0 1,500 0 0 0 4,316 8,658 20,000 20,000 0 11,593,997 11,647,851 11,799,890 12,323,516 12,215,209 11,927,126 12,156,033 12,518,814 12,610,902 92,088 216,600,395 210,010,619 226,652,163 238,106,186 248,308,301 253,993,314 248,100,947 304,572,602 268,856,330 (35,716,272) 5,836,656 10, 629, 012 10, 709, 050 641,938 0 0 4,537,039 4,231,348 4,788,263 361,544 216,543 8,030 123,967 137,292 160,582 74,129 947 2,199, 591 0 1,500 7,744 282,515 24,844 490,752 6,031 476,368 2,738,814 776,591 243,614 496,659 13,926 1,180,252 586,723 0 0 0 18,546,496 0 6,535,311 658,344 162,864 2,094,737 36,795 2,235,661 3,420,000 496,080 270,424 2,391,373 16,240,594 0 7,147,163 906,749 135,883 1,262, 380 38,788 2,247,813 1,401, 397 149,809 318,183 897,251 9,227,908 8,217,760 0 0 3,697,475 3,601,359 333,810 12 121,616 125,692 1,860,607 1,796,074 60,517 29,301 4,376,768 871,168 0 0 490,005 492,151 190,718 395,621 3,218,420 3,576,880 47,710,597 0 4,088,473 760,900 154,716 2,294,533 7,239,524 2,842,535 0 691,380 345,389 3,425,632 19,700,000 0 0 1,100,000 160,406 0 3,800,000 6,100,000 0 490,503 350,000 3,430,000 -1. 2. 0. -11 (28,010,597) -58.7' 0 0.0( (4,088,473) - 100.0( 339,100 44.5 5,690 3.6E (2,294,533) - 100.0( (3,439,524) -47.5' 3,257,465 114.6( 0 0.0( (200,877) -29.0,' 4,611 1.3z 4,368 0.1: 12,654,336 17,141,720 22,186,208 36,848,085 30,746,010 23,577,844 19,106,018 69,553,679 35,130,909 (34,422,770) -49.49 12 Redevelopment Funds 305 SBCDA BOND PROCEEDS -2003 1,727,117 1,280,975 1,782,568 1,333,430 0 0 0 0 0 0 0. 428 REDEVELOPMENT DISTRICT CAPITAL - AEDA2003 82,041 700 404,576 0 0 0 0 0 0 0 0. 433 REDEVELOPMENT ADMINISTRATION GENERAL 17,189 3,551 36,141 5,071 3,213 5,798 15,703 6,000 4,500 (1,500) -25. 438 COVELESKI BOND CONSTRUCTION 0 0 520,410 4,464,858 0 0 0 0 0 0 0. 439 CERTIFIED TECHNOLOGY PARK 0 0 0 0 0 0 0 5,000,000 2,550,000 (2,450,000) -49. 454 AIRPORT URBAN ENTERPRISE ZONE 0 571,164 343,590 58,322 0 0 0 0 50,000 50,000 0. 619 BLACKTHORN GOLF COURSE OPERATIONS 2,180,892 2,148,499 2,103,301 2,152,477 2,331,825 1,745,117 1,552,466 201,649 0 (201,649) -100. 0. Total Redevelopment Funds 4,007,239 4,004,889 5,190,586 8,014,158 2,335,038 1,750,915 1,568,169 5,207,649 2,604,500 (2,603,149) -49. Debt Service Funds 314 REDEV BOND - 1990 PUBLIC IMPROVEMENT 37,589 7,136 3,027 2,373 825,509 0 0 0 0 0 0. 315 AIRPORT 2003 DEBT RESERVE 61,564 16,949 7,090 886,240 5,571 3,567 3,548 5,000 5,000 0 0. 317 COVELESKI BOND DEBT RESERVE 0 0 0 0 0 0 0 0 0 0 0. 319 REDEVELOPMENT BOND - BLACKTHORN GOLF 36,470 8,742 3,627 2,827 658,420 326,464 0 0 0 0 0. 328 SBCDA 2003 DEBT RESERVE 35,225 9,768 4,053 (637,633) 8,258 5,959 5,929 6,000 6,000 0 0. Total Debt Service Funds 170,848 42,595 17,797 253,807 1,497,758 335,990 9,477 11,000 11,000 0 0. 12 City of South Bend Expenditure Summary - 2008 to 2016 October 8, 2015 2008 2009 2010 2011 2012 2013 2014 2015 2016 2015 -2016 2015 -2016 Fund Fund Name Actual Actual Actual Actual Actual Actual I Actual Amended I Preliminary I Budget Percent Total Redevelopment Commission Funds 16,832,423 21,189,204 27,394,591 45,116,050 34,578,806 25,664,749 20,683,664 74,772,328 37,746,409 (37,025,919) -49.5 Grand Totals 233,432,818 231,199,823 254,046,754 283,222,236 282,887,107 279,658,063 268,784,611 379,344,930 306,602,739 (72,742,191) -19.1 13 City of South Bend, Indiana 2016 Budget Excess Levy - 103 Fund Summary - Operating and Capital Budget 14 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance Description Actual Actual Budget Acaral Budget 2015 -2016 Change 2017 2018 2019 2020 REVENUES Property Taxes - 3,648 - - - - - - - - - Local Income Taxes - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants /Inteegovemmental - - - - - - - - - - - Charges for Services - - - - - - - - - - - Interfund Allocations - - - - - - - - - - - Fines & Forfeitures - - - - - - - - - - - Donations - - - - - - - - - - Other Income - - 20 9 20 Transfers In Total Revenue 3,648 20 9 20 " EXPENDITURES BY TYPE Personnel Salaries & Wages - - - - - - - - - - - Frin Benefits Total Personnel supplies Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - Utibres - - - - - - - - - - - Education & Training - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Imerfund Allocations - - - - - - - - - - - Administration - - - - IT Payments in Lieu of Taxes (PILOT) - - - - Central Stores - - - - - Print Shop - - - - GIS liability Insurance - - - - Telephone - - - - - Unemployment Insurance - - - - 311 Call Center - - - - - Utilities - - - - - Debt Service: Principal Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out - - - - 3,688 - - - - 3,688 - Other Services & Charges Total Services & Clauges 3,688 3,688 Capital Total Expenditures by Type 3,688 3,688 Net Surplus / (Deficit) 3,648 20 9 (3,668) Beginning Cash Balance - - 3,648 3,648 3,668 (0) (0) (0) (0) Cash Adjustments - (0) - 0 - - - - - Ending Cash Balance - 3,648 3,668 3,657 (0) (0) (0) (0) (0) Cash Reserves Target - - - - - - - - - 0.00 Ex lain Significant Revenue and Expenditure Changes Below: This fund received a small payment in 2014 for excess property tax revenues from the Cowry. Per discussions with our DLGF representative, the amount in the Excess Levy Fund will be transferred to the General Fund during 2016 as put of the State 41782 budget approval process. 14 ACCOUNT NUMBER ACCOUNT DESCRIPTION EXCESS LEVY 103 - 0401 - 415.50 -02 INTER -FUND OPER. TRANSFRS LEVEL TEXT 01 TRANSFER EXCESS LEVY BALANCE TO GENERAL FUND DURING 2016 AS PART OF THE DLGF 1782 BUDGET APPROVAL PROCESS * OTHER USES ** CONTROLLER * ** EXCESS LEVY 2015 2013 2014 ORIGINAL ACTUAL ACTUAL BUDGET 0 0 0 TEXT AMT 3,688 3,688 - - - - -- ------ - - - - -- ------ - - - - -- 0 0 0 - - - - -- ------ - - - - -- ------ - - - - -- 0 0 0 - - - - -- ------ - - - - -- ------ - - - - -- 0 0 0 0 0 0 2015 2015 6/30/15 2016 AMENDED Y -T -D YTD PROPOSED BUDGET ACTUAL Actual BUDGET 0 0 0 3,688 15 0 0 0 3,688 - ------ - - - - -- ------ - - - - -- ------ - - - - -- 0 0 0 3,688 - ------ - - - - -- ------ - - - - -- ------ - - - - -- 0 0 0 3,688 0 0 0 3,688 City of South Bend, Indiana 2016 Budget Public Safety Local Option Income Tax (LOIT) - 249 Fund Summary - Operating and Capital Budget 16 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance % 2017 2018 2019 2020 Description Actual Actual Budget Actual Budget 2015 -2016 Change REVENUES Property Taxes - - - - - - - - - - - Local Income Taxes 5,892,386 6,380,029 6,466,190 3,233,095 6,791,160 6,926,983 7,065,523 7,206,833 7,350,970 324,970 5.0% Other Taxes - - - - - - - - - - - Grants /Intergovernmental - - - - - - - - - - - Charges for Services - - - - - - - - - - - Iuterfund Allocations - - - - - - - - - - - Fines Be Forfeitures - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 6,954 4,421 6,050 3,678 6,000 6,000 6,000 6,000 6,000 (50) -0.8% Transfers In 683,303 Total Revenue 6,582,643 6,384,450 6,472,240 3,236,773 6,797,160 6,932,983 7,071,523 7,212,833 7,356,970 314,920 5.0% EXPENDITURES BY TYPE Personnel Salaries & Wages - 5,227,536 5,235,621 2,433,260 4,634,437 4,677,366 4,763,664 4,851,687 4,941,471 (601,184) -11.5% Fri Benefits 1,895,877 2,010,930 944,698 1,966,189 2,112,822 2,299,499 2,511,969 2,754,053 44,741 -2.2%. TotalPers nnel 7,123,413 7,246,551 3,377,958 6,600,626 6,790,189 7,063,163 7,363,656 7,695,524 645,925 -8.9% Su lies Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utilities - - - - - - - - - - - Edm ation & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - - - - - - - - Interfund Allocations - - - - - - - - - - - Administration - - - - IT Payments in Lieu of Taxes (PILOT) - - - - Central Stores - - - - - Print Shop - - - - GIS liability Insurance - - - - Telephone - - - - - Unemployment Insurance - - - - 311 Call Center - - - - - Utilities - - - - - Debt Service: Principal Interest & Fees - - - - - - - - - - - Gmnts & Subsidies - - - - - - - - - - - Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out 7,540,389 - - - - - - - - - - Od— Services & Charges Torah Services & Charges 7,540,389 Capital Total Expenditures by Type 7,540,389 7,123,413 7,246,551 3,377,958 1 6,600,626 1 6,790,189 7,063,163 7,363,656 7,695,524 (645,925) -8.9% Net Surplus / (Deficit) (957,746) (738,963) (774,311) (141,185) 196,534 i 142,794 8,360 (150,823) (338,554) Beginning Cash Balance 2,989,940 2,032,194 1,293,979 1,293,979 519,668 716,202 858,996 867,356 716,533 Cash Adjustments (0) 748 - (3,553) - - - - - Ending Cash Balance 2,032,194 1,293,979 519,668 1,149,241 716,202 858,996 867,356 716,533 377,979 Cash Reserves Target 1,508,078 1,424,683 1,449,310 675,592 1,320,125 1,358,038 1,412,633 1,472,731 1,539,105 20.00% Explain Signifies. Revenue and Expenditure Changes Below: Statutory fund required by State Board of Accounts to account for collections of 0.25% public safety local option income tax implementation effective October 1, 2009. Fund is a "pass through" account with proceeds transferred to the General Fund for police and fire operating costs. Funds transfers will occur as required to fiord operations. Beginning in 2014, expenditures for police and fire personnel will be paid directly from this fund. The PS LOIT was able m fund (38) police officers wages and benefits ($3,696,821) and (32) Firefighters wages and benefits ($2,903,805) for 2016. This fund will continue to fewer officer /firefighter wages due to wage and benefit costs increasing as a greater rate year over year than the PS LOIT revenues. Therefore, these individuals will be paid from the general fund in the future. 16 17 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET PUBLIC SAFETY - LOIT FUND 249 - 0000 - 316.00 -00 COUNTY OPTION INC. TAX 5,892,386 6,380,029 6,464,911 6,466,190 4,849,643 3,233,095 6,791,160 LEVEL TEXT TEXT AMT O1 2016 DLGF CERTIFCAION 6,791,160 POLICE - 56% FIRE - 44% PRIOR YEAR PLUS 20 6,791,160 249 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 6,954 4,421 6,000 6,000 4,878 3,665 6,000 LEVEL TEXT TEXT AMT O1 INTEREST EARNED ON CASH BALANCES 6,000 6,000 249 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS 0 0 0 50 13 13 0 249 - 0000 - 392.00 -00 INTER -FUND OPER. TRANSFER 683,303 0 0 0 0 0 0 ** PUBLIC SAFETY - LOIT FUND 6,582,643 6,384,450 6,470,911 6,472,240 4,854,534 3,236,774 6,797,160 * ** PUBLIC SAFETY - LOIT FUND 6,582,643 6,384,450 6,470,911 6,472,240 4,854,534 3,236,774 6,797,160 6,582,643 6,384,450 6,470,911 6,472,240 4,854,534 3,236,774 6,797,160 17 City of South Bend, Indiana 2016 Budget County Option Income Tax (COIT) - 404 Fund Summary - Operating and Capital Budget 18 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance % 2017 2018 2019 2020 Description Actual Actual Budget Actual Budget 2015 -2016 Change REVENUES Property Taxes - - - - - - - - - - - Local Income Taxes 7,846,939 8,645,811 8,859,912 4,429,956 9,454,023 9,643,103 9,835,966 10,032,685 10,233,339 594,111 6.7% Other Taxes - - - - - - - - - - - Grants /Intergovernmental - - - - - - - - - - - Charges for Services - - - - - - - - - - - Interfuad Allocations 386,328 398,628 409,856 205,321 430,349 438,956 447,735 456,690 465,823 20,493 5.0% Fines & Forfeitures - - - - - - - - - - - Donations 42,900 - - - - - - - - - Other Income 232,889 164,248 614,203 257, 291 448, 612 448,612 448,612 448,612 448,612 (165,591) -27.0% Transfers In Total Revenue 8,509,056 9,208,687 9,883,971 4,892,568 10,332,984 10,530,671 10,732,312 10,937,986 11,147,774 449,013 4.5% EXPENDITURES BY TYPE Personnel Salaries & Wages - - 308,045 114,936 302,530 308,581 314,752 321,047 327,468 (5,515) -1.8% Frin Benef s 119,032 39,566 116,909 122,754 128,892 135,337 Total Personnel 427,077 154,502 419,439 431,335 443,644 456,384 327,468 Supplies 1,189,293 1,069,185 1,384,804 432,840 1,564,175 1,564,175 1,564,175 1,564,175 1,564,175 179,371 13.0% Services & Charges Professional Services 298,250 476,326 1,402,787 278,979 832,200 832,200 832,200 832,200 832,200 (570,587) - 40.7% Printing & Advertising 1,740 8,433 152,000 150,691 2,000 2,000 2,000 2,000 2,000 (150,000) -98.7% Utilities 1,471,181 1,490,503 1,491,000 777,803 1,560,000 1,591,200 1,623,024 1,655,484 1,688,594 69,000 4.6% Education & Training - 7,336 96,100 15,405 83,700 83,700 83,700 83,700 83,700 (12,400) -12.9% Travel - 103 20,770 9,877 20,210 20,210 20,210 20,210 20,210 (560) -2.7% Repairs & Maintenance 1,046,595 1,196,136 1,404,612 470,787 1,979,567 1,979,567 1,979,567 1,979,567 1,979,567 574,955 40.9% Interfund Allocations 498,924 565,803 615,096 305,158 527,824 538,380 549,148 560,131 571,333 (87,272) -14.2% Administration 519,604 529,996 540,596 551,408 562,436 IT - - - - - Payments in Lieu of Taxes (PILOT) - - - - - Central Stores - - - - Print Shop - - - - - GIS - - - - - liability Insurance 8,220 8,384 8,552 8,723 8,897 Telephone - - - - - Unemployment Insurance - - - - 311 Call Center - - - - - Utilities - - - - - Debt Service: Principal 2,075,982 1,561,126 2,111,293 1,034,204 2,248,777 2,361,460 2,151,779 2,083,917 1,881,271 137,484 6.5% Interest & Fees 467,552 436,282 378,211 160,129 342,193 277,748 223,881 175,080 127,802 (36,018) -9.5% Grants & Subsidies 315,760 316,116 320,938 149,297 525,857 500,000 500,000 500,000 500,000 204,919 63.9% Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out 676,882 1,100,000 1,500,000 750,000 1,500,000 750,000 750,000 750,000 750,000 - 0.0% Other Services & Charges 628,093 819,314 2,728,861 326,701 1 1,036,737 1 1,050,000 750,000 500,000 250,000 1,692,124 Total Services & Churges 7,480,959 7,977,478 12,221,668 4,429,031 1 10,659,065 1 9,986,465 9,465,509 9,142,289 8,686,677 1 1,562,603 -12.8% Ca ital 260,171 116,276 1,626,822 28,551 1 314,000 1,312,822 Total Expenditures by Type 8,930,423 9,162,939 15,660,371 5,044,924 1 12,956,679 11,981,975 11,473,328 11,162,848 10,578,321 (2,703,692) -17.3% Net Surplus / (Deficit) (421,367) 45,748 (5,776,400) (152,356) (2,623,695) (1,451,304) (741,016) (224,862) 569,453 Beginning Cash Balance 15,327,002 14,905,635 14,960,014 14,960,014 9,183,614 6,559,919 5,108,615 4,367,600 4,142,738 Cash Adjustments (0) 8,631 - 71,600 - - - - - Ending Cash Balance 14,905,635 14,960,014 9,183,614 14,879,259 6,559,919 5,108,615 4,367,600 4,142,738 4,712,191 Cash Reserves Target 4,465,212 4,581,470 7,830,186 2,522,462 6,478,339 5,990,988 5,736,664 5,581,424 5,289,160 50.00% E,s lain S' ' mant Revenue and Espenditure Changes Below: Overall decrease in spending in 2016 over 2015 due to the end of the Vacant & Abandoned Housing program in 2015. This decreased expenses by approx. $2 million. Also, 2015 included equipment expenses of approx. $900,000 which was not required in the 2016 budget. Increases to the expenditures included Facade grants of $200,000, Bus Shelters of $180,000 and the LW W Ambassador program of $150,000. This fund is also used for various vehicle and other leases. Curb & Sidewalk program remains at 2015 level of $1,500,000. 18 City of South Bend, Indiana County Option Income Tax (COIT) - 404 Fund Summary - Full -Time Employees 2016 Budget 19 Report ONLY Full -Time positions 2015 2016 2014 Amended 6/30/2015 Proposed Forecast 2017 2018 2019 2020 Position Actual Budget Actual Budget Staffing (Full-Time Employees) Non - Bargaining Chief Technology Officer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Chief Innovation Officer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Business Analyst 2.0 1.0 2.0 2.0 2.0 2.0 2.0 Total Non - Bargaining 4.0 3.0 4.0 4.0 4.0 4.0 4.0 Bargaining n/a - - - - - - Total Bargaining - Total Full-Time Employees 4.0 3.01 4.01 4.0 4.0 4.0 4.0 Explain Significant Staffing Changes Below: In 2015, one of the business analyst positions is filled by a contract employee. Cut the Business Analyst positon for 2016 budget due to the contactual employee staying for another year. 19 20 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET C.O.I.T. 404 - 0000 - 316.00 -00 COUNTY OPTION INC. TAX 7,846,939 8,645,811 8,857,724 8,859,912 6,644,934 4,429,956 9,454,023 LEVEL TEXT TEXT AMT 01 2016 DLGF CERTIFICATION AMOUNT 9,454,023 9,454,023 404 - 0000 - 360.00 -00 MISCELLANEOUS REVENUE 67,906 0 0 0 0 0 0 LEVEL TEXT TEXT AMT 01 ANCHOR PRINCIPAL (PAID OFF IN 2014) 404 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 50,203 41,371 58,000 58,000 71,937 49,744 95,000 LEVEL TEXT TEXT AMT 01 ESTIMATED INTEREST ON FUND BALANCES 95,000 95,000 404 - 0000 - 367.00 -00 DONATION PRIVATE SOURCES 42,900 0 0 0 0 0 0 404 - 0000 - 380.10 -13 TELEPHONE 114,780 122,780 118,000 118,000 95,503 61,479 115,440 LEVEL TEXT TEXT AMT 01 ESTIMATED TELEPHONE REIMBURSEMENTS FROM OTHER 115,440 DEPARTMENTS AND AGENCIES 115,440 404 - 0000 - 380.10 -80 COMPUTER MAINTENANCE 386,328 398,628 409,856 409,856 307,981 205,321 430,349 LEVEL TEXT TEXT AMT 01 I.T. ALLOCATION FIXED FEE CHARGED TO DEPTS 430,349 FIXED ALLOCATION #2 430,349 404 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS 0 97 0 0 0 0 0 404 - 0000 - 399.02 -06 PRINCIPAL INCOME 0 0 438,203 438,203 146,068 146,068 238,172 LEVEL TEXT TEXT AMT 01 SCHEDULE PAYMENTS FROM UDAG FUND 410 238,172 238,172 ** C.O.I.T. 8,509,056 9,208,687 9,881,783 9,883,971 7,266,423 4,892,568 10,332,984 * ** C.O.I.T. 8,509,056 9,208,687 9,881,783 9,883,971 7,266,423 4,892,568 10,332,984 8,509,056 9,208,687 9,881,783 9,883,971 7,266,423 4,892,568 10,332,984 20 21 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET 404 - 0409 - 453.34 -02 LIABILITY INSURANCE 27,948 6,852 7,309 7,309 5,481 3,654 7,134 LEVEL TEXT TEXT AMT O1 2016 FIXED COST ALLOCATION #7 7,134 LIABILITY INSURANCE - STUDEBAKER (FORMELY PAID IN GENERAL FUND IN 2009 AND PRIOR) 7,134 404 - 0409 - 453.39 -30 GRANTS AND SUBSIDIES 246,385 251,116 255,938 255,938 213,282 149,297 260,857 LEVEL TEXT TEXT AMT O1 STUDEBAKER MUSEUM SUBSIDY - CONTRACT MANAGEMENT 250,857 CONTRACT AMENDMENT APPROVED BY COUNCIL 12/12/11 CONTRACT RENEWAL FOR FIVE YEARS - 2011 TO 2015 COMPENSATION NEGOTIATED ANNUALLY, 2% INCREASE FOR 2012, MIN OF $225,000 PER YEAR, 2% INCREASE 2016 MAINTENANCE RESERVE FUND - MATCHING CITY AMOUNT 10,000 FIVE YEARS - 2012 TO 2016 260,857 ------ - - - - -- * OTHER SERVICES & CHARGES 274,333 ------ - - - - -- ------ 257,968 - - - - -- ------ 263,247 - - - - -- ------ 263,247 - - - - -- ------ 218,763 - - - - -- ------ 152,951 - - - - -- 267,991 ** STUDEBAKER MUSEUM 274,333 257,968 263,247 263,247 218,763 152,951 267,991 21 22 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET 404 -0619- 431.50 -02 INTER -FUND OPER. TRANSFES 676,882 1,100,000 1,500,000 1,500,000 1,125,000 750,000 1,500,000 LEVEL TEXT TEXT AMT 01 TRANSFER TO M7H FUND 202 TO COVER CURB AND 1,500,000 SIDEWALK PROGRAM BUDGET(202 -0619) 1,500,000 ------ * OTHER USES - - - - -- 676,882 ------ - - - - -- ------ 1,100,000 - - - - -- 1,500,000 ------ - - - - -- 1,500,000 ------ - - - - -- ------ 1,125,000 - - - - -- 750,000 ------ - - - - -- 1,500,000 ------ ** CURB /SIDEWALK PROGRAM - - - - -- 676,882 ------ - - - - -- ------ 1,100,000 - - - - -- 1,500,000 ------ - - - - -- 1,500,000 ------ - - - - -- ------ 1,125,000 - - - - -- 750,000 ------ - - - - -- 1,500,000 22 ACCOUNT NUMBER ACCOUNT DESCRIPTION 404 - 0672 - 415.10 -01 REGULAR SALARIES LEVEL TEXT O1 CHIEF TECHNOLOGY OFFICER (1) CHIEF INNOVATION OFFICER (1) BUSINESS ANALYSTS (2) 404 - 0672 - 415.10 -03 SEASONAL & INTERNS 404 - 0672 - 415.11 -01 FICA - REGULAR LEVEL TEXT O1 FICA $302,530 X 7.65% 404- 0672 - 415.11 -04 PERF - REGULAR LEVEL TEXT O1 PERF $302,530 X 11.2% 404 - 0672 - 415.11 -07 UNEMPLOYMENT COMP LEVEL TEXT O1 UNEMPLOYMENT $302,530 X .25% 404 - 0672 - 415.11 -08 GROUP INSURANCE - HEALTH LEVEL TEXT O1 HEALTH INSURANCE 4 X $14,400 404 - 0672 - 415.11 -09 GROUP INSURANCE - LIFE LEVEL TEXT O1 LIFE INSURANCE 4 X $120 DISABILITY INSURANCE 4 X $96 404 - 0672 - 415.11 -22 PARKING ALLOWANCE LEVEL TEXT O1 PARKING (MOVING ALL EMPLOYEES TO CITY LOT) 404 - 0672 - 415.11 -24 CELL PHONE ALLOWANCE LEVEL TEXT O1 $55 PER MONTH (CTO)12 X $55 23 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET 0 0 308,045 258,045 180,372 105,996 302,530 TEXT AMT 100,285 100,285 101,960 302,530 0 0 0 50,000 8,940 8,940 0 0 0 23,565 23,565 14,787 8,997 23,144 TEXT AMT 23,144 23,144 0 0 34,501 34,501 20,069 11,739 33,884 TEXT AMT 33,884 33,884 0 0 1,540 1,540 0 0 757 TEXT AMT 757 757 0 0 48,000 48,000 30,230 17,965 57,600 TEXT AMT 57,600 57,600 0 0 866 866 298 175 864 TEXT AMT 480 384 864 0 0 5,280 5,280 800 480 0 TEXT AMT 0 0 5,280 5,280 315 210 660 TEXT AMT 660 23 City of South Bend, Indiana 2016 Budget Economic Development Income Tax (EDIT) - 408 Fund Summary - Operating and Capital Budget 24 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance 2017 2018 2019 2020 Description Actual Actual Budget Arm.l Budget 2015 -2016 Change REVENUES Property Taxes - - - - - - - - - - - Local Income Taxes 8,177,352 8,796,821 8,981,877 4,490,939 9,594,602 9,882,440 10,178,913 10,484,281 10,798,809 612,725 6.8% Other Taxes - - - - - - - - - - - Grants /Intergovernmental - - - - - - - - - - - Chacges for Services 150,000 - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0.0% Interfund Allocations - - - - - - - - - - - Fines & Forfeitures 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 - 0.0% Donations - - - - - - - - - - - Other Income 103,065 58,457 63,100 34,286 60,000 60,000 60,000 62,000 62,000 (3,100) -4.9% Transfers In Total Revenue 8,785,077 9,209,938 9,549,637 5,029,885 10,159,262 10,447,100 10,743,573 11,050,941 11,365,469 609,625 6.4% EXPENDITURES BY TYPE Personnel Salaries & Wages - 279,632 - - - - - - - - - Frin Benefits 116,235 Total Personnel 395,867 Supplies Services & Charges Professional Services 60,787 79,892 54,001 5,374 - - - - - (54,001) -100.0"', Printing & Advutising 24,098 20,947 15,754 10,452 - - - - - (15,754) - 100.0% Utilities - - - - - - - - - - - Education & Training - - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance 741,522 280,732 448,192 331,877 75,000 75,000 75,000 75,000 75,000 (373,192) -83.3% Interfund Allocations 816 - - - - - - - - - - Administration - - - - IT Payments in lieu of Taxes (PILOT) - - - - Cennal Stores - - - - - Print Shop - - - - GIS liability Insurance - - - - Telephone - - - - - Unemployment Insurance - - - - 311 Call Center - - - - - utilities - - - - - Debt Service: Principal 1,610,000 1,266,581 1,377,202 390,000 1,045,000 774,184 340,635 353,538 361,441 (332,202) -24.1% Interest & Fees 304,214 245,520 209,681 48,568 229,662 260,344 239,439 230,436 221,151 19,981 9.5% Grants & Subsidies 444,126 633,500 755,308 266,100 883,750 800,000 800,000 800,000 800,000 128,442 17.0% Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out 4,417,519 5,862,101 6,483,782 2,576,105 6,483,782 6,500,000 6,500,000 6,500,000 6,500,000 - 0.0% Other Services & Charges 324,279 910,737 595,789 145,019 1 11535,490 1 1,500,000 1,500,000 1,500,000 1,500,000 1 939,701 157.7% Total Services & Charges 7,927,361 9,300,010 9,939,709 3,773,495 1 10,252,684 1 9,909,528 9,455,074 9,458,974 9,457,592 1 312,975 3.1 Capital 185,964 4,000 3,200 1 197,500 193,500 4837.5% Total Expenditures by Type 7,927,361 9,881,841 9,943,709 3,776,695 1 10,450,184 9,909,528 9,455,074 9,458,974 9,457,592 506,475 5.1% Net Surplus / (Deficit) 857,716 (671,903) (394,072) 11253,190 1 (290,922)1 537,572 1,288,499 1,591,967 1,907,877 Beginning Cash Balance 9,984,411 10,842,128 10,176,142 10,176,142 9,782,070 9,491,148 10,028,720 11,317,219 12,909,186 Cash Adjustments 1 5,917 - (5,919) - - - - - Ending Cash Balance 10,842,128 10,176,142 9,782,070 11,423,414 9,491,148 10,028,720 11,317,219 12,909,186 14,817,063 Cash Reserves Target 3,963,681 4,940,921 4,971,855 1,888,348 5,225,092 4,954,764 4,727,537 4,729,487 4,728,796 50.00% Ex lain Significtut Revenue and Expenditure Changes Below: Major changes for 2016 include the addition of the Parks Bond which are funded through EDIT. In 2017, the current CEDIT Bond with annual debt service payments of approx. $880,000 per year will be paid off, therefore, a large decrease in the debt expenditures is expected. In 2016, increases were made for Vacant & Abandoned upkeep /land purchases /grants ($1,088,000). EDIT is used to assist in the funding of Department of Community Investment operating expenses ($1,967,638), Department of Code Enforcement operating expenses ($2,033,776), Animal Care and Control operating expenses ($629,368), and Street Department operating expenses and paving costs ($1,853,000). None of these operating expense items changed significantly from 2015 to 2016. 24 25 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET EDIT 408 - 0000 - 315.00 -00 ECON /DEV INCOME TAX 8,177,352 8,796,821 8,970,839 8,981,877 6,736,408 4,490,939 9,594,602 LEVEL TEXT TEXT AMT 01 2016 DLGF CERTIFCATION AMOUNT 9,594,602 NO DEDUCT FOR PSAP DEBT SERVICE - PREPAID IN 2015 9,594,602 408 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 33,100 28,527 40,000 63,000 50,031 34,204 60,000 LEVEL TEXT TEXT AMT 01 INTEREST ON INVESTMENTS ON FUND BALANCES 60,000 60,000 408- 0000 - 369.00 -00 CORN AREA FEES 150,000 0 150,000 150,000 150,000 150,000 150,000 LEVEL TEXT TEXT AMT 01 LEIGHTON PLAZA COMMON AREA FEES 150,000 GROUND LEASE BETWEEN MEMORIAL HOSPITAL AND SOUTH BEND REDEVELOR14ENT COMMISSION FOR THE PERIOD 11/15/97 THROUGH 11/15/47. PAYMENT DUE FOR 2007 AND THEREAFTER IS $150,000 PER YEAR 150,000 408 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS 0 0 0 100 82 82 0 ------ - - - - -- ** EDIT 8,360,452 ------ - - - - -- ------ 8,825,348 - - - - -- 9,160,839 ------ - - - - -- ------ 9,194,977 - - - - -- 6,936,521 ------ - - - - -- 4,675,225 ------ - - - - -- 9,804,602 25 2015 2015 6/30/15 2016 AMENDED Y -T -D YTD PROPOSED BUDGET ACTUAL Actual BUDGET 0 0 0 0 421,800 421,800 0 0 41,200 41,200 0 0 918,356 854,178 390,000 1,045,000 176,140 135,101 47,568 227,662 3,000 3,000 1,000 2015 137,046 2013 2014 ORIGINAL ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET EDIT 464,803 253,100 430,000 408 - 0401 - 415.31 -06 OTHER PROFESSIONAL SVCS 0 28,300 0 408 - 0401 - 415.37 -11 CAPITAL LEASE PRINCIPAL 890,000 506,581 953,000 LEVEL TEXT TEXT AMT 01 2009 MORRIS PAC REFUNDING BONDS PAID FROM AIRPORT TIF FUND 324 IN 2015 & 2016 408 - 0401 - 415.37 -12 CAPITAL LEASE INTEREST 149,000 123,000 87,213 LEVEL TEXT TEXT AMT 01 2009 MORRIS PAC REFUNDING BONDS PAID THROUGH AIRPORT TIF FUND 324 IN 2015 & 2016 408 - 0401 - 415.38 -01 PRINCIPAL 720,000 760,000 790,000 LEVEL TEXT TEXT AMT 01 2006 CEDIT REFUNDING SERIES A (LEIGHTON PLAZA) & 2006 CEDIT REFUNDING SERIES B (LEIGHTON PLAZA) 835,000 PRINCIPAL DUE 2/1/07 THROUGH 2/1/17 ON EACH ISSUE PRINCIPAL PAYMENTS ON 2/1 AND 8/1 2015 EDIT PARKS BOND 210,000 2014 EDIT PSAP BOND (PREPAID 2016 PAYMENT IN 2015) 1,045,000 408 - 0401 - 415.38 -02 INTEREST 154,214 121,520 86,100 LEVEL TEXT TEXT AMT 01 2006 CEDIT BONDS SERIES A (LEIGHTON PLAZA) & 2006 CEDIT BONDS SERIES B (LEIGHTON PLAZA) 49,030 INTEREST PAYMENTS DUE ON 2/1 AND 8/1. FINAL PAYMENT DUE 2/1/17 2015 EDIT PARKS BOND 178,632 2014 EDIT PSAP BOND (PREPAID 2016 IN 2015) 227,662 408 - 0401 - 415.38 -03 PAYING AGENT FEES 1,000 1,000 1,000 LEVEL TEXT TEXT AMT 01 ESTIMATED PAYING AGENT FEES - US BANK 1,000 ESTIMATED PAYING AGENT FEES - PARKS BOND 1,000 2,000 408 - 0401 - 415.38 -04 PREPAID PRINCIPAL 0 0 0 408 - 0401 - 415.38 -05 PREPAID INTEREST 0 0 0 408 - 0401 - 415.39 -30 GRANTS AND SUBSIDIES 362,126 521,000 480,000 LEVEL TEXT TEXT AMT 01 GROW SJC ECONOMIC DEV PROGRAM - 2014 TO 2017 115,000 DOWNTOWN SOUTH BEND, INC. (DTSB) 315,000 2015 2015 6/30/15 2016 AMENDED Y -T -D YTD PROPOSED BUDGET ACTUAL Actual BUDGET 0 0 0 0 421,800 421,800 0 0 41,200 41,200 0 0 918,356 854,178 390,000 1,045,000 176,140 135,101 47,568 227,662 3,000 3,000 1,000 2,000 137,046 137,046 0 0 79,381 79,380 0 0 567,308 464,803 253,100 430,000 26 City of South Bend, Indiana 2016 Budget Major Moves - 412 Fund Summary - Operating and Capital Budget 27 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance % Description Actual Actual Budget Acmal Budget 2015 -2016 Change 2017 2018 2019 2020 REVENUES Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants /Intergovernmental - - - - - - - - - - - Charges for Services - - - - - - - - - - - Interfuad Allocations - - - - - - - - - - - Fines & Forfeitures - - - - - - - - - - - Donations - - - - - - - - - - - Other Income 500,882 536,455 813,687 380,132 1,509,366 1,487,407 1,153,178 1,153,178 686,247 695,679 85.5% Transfers In Total Revenue 500,882 536,455 813,687 380,132 1,509,366 1,487,407 1,153,178 1,153,178 686,247 695,679 85.5% EXPENDITURES BY TYPE Personnel Salaries & Wages - - - - - - - - - - - Frin Benefits Total Personnel supplies Services & Charges Professional Services - - - - - - - - - - - Printing & Advertising - - - - - - - - - - - Utfides - - - - - - - - - - - Education & Training - - - - - - - - - - Travel - - - - - - - - - - - Repairs & Maintenance - - - - 750,000 750,000 - - - 750,000 - Interfund Allocations - - - - - - - - - - - Administration - - - - - IT Payments in Lieu of Taxes (PILOT) - - - - - Central Stores - - - - - Print Shop - - - - - GIS liability Insurance - - - - - Telephone - - - - - Unemployment Insurance - - - - - 311 Call Center - - - - - Utilities - - - - - Debt Service: Principal Interest & Fees - - - - - - - - - - - Grants & Subsidies - - - - - - - - - - - Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out - - - - - - - - - - - Other Services & Charges Total Services & Charges 750,000 750,000 750,000 Ca ital 1,253,681 4,038,690 3,096,061 1,082,033 840,000 500,000 475,000 475,000 475,000 2,256,061 -72.9% Total Expenditures by Type 1,253,681 4,038,690 3,096,061 1,082,033 1,590,000 1,250,000 475,000 475,000 475,000 (1,506,061) 48.6% Net Surplus / (Deficit) (752,799) (3,502,235) (2,282,374) (701,901) (80,634) 237,407 678,178 678,178 211,247 Beginning Cash Balance 7,896,696 7,143,898 3,643,765 3,643,765 1,361,391 1,280,757 1,518,164 2,196,342 2,874,520 Cash Adjustments 1 2,102 - (2,102) - - - - - Ending Cash Balance 7,143,898 3,643,765 1,361,391 2,939,762 1,280,757 1,518,164 2,196,342 2,874,520 3,085,767 Cash Reserves Target 250,736 807,738 619,212 216,407 318,000 250,000 95,000 95,000 95,000 20.00 Ex lain Significant Revenue and E enditure Changes Below: Fund accounts for proceeds of one -time State of Indiana Toll Road Lease distribution of $12,823,151 received in 2006. The City has utilized dus money to make loans to certain economic development projects to be repaid from tax increment financing revenue and other important infrastructure projects. 2015 included several roundabout projects which were not included for 2016. Refer to Capital page for derail on the expected projects for 2016. This find will also be used to pay for repairs & maintenance of the city's parking garages -4750,000 each in years 2016 and 2017. These expenditures will be repaid to the fund from the Garages fund (Fund 601) through 2022. 27 28 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET MAJOR MOVES CONSTRUCTION 412 - 0000 - 361.00 -00 INTEREST ON INVESTMENTS 26,221 20,763 25,000 25,000 16,628 12,101 25,000 LEVEL TEXT TEXT AMT 01 ESTIMATED INTEREST EARNINGS ON FUND BALANCE 25,000 MAJOR MOVES BALANCE TO DECREASE BY 900; INTEREST REVENUE ASSUMED TO BE loo OF PREVIOUS YEAR ACCORDINGLY 25,000 412- 0000 - 399.02 -06 PRINCIPAL INCOME 239,014 285,342 558,269 558,269 555,782 250,042 1,268,247 LEVEL TEXT TEXT AMT 01 EDDY STREET COMMONS - SCHEDULE #85 - ACCELERATED 629,515 TRIANGLE DEVELOPMENT - SCHEDULE #84 92,757 DOUGLAS ROAD - SCHEDULE #64 - ACCELERATED 313,280 GARAGES - SCHEDULE #142 232,695 1,268,247 412- 0000 - 399.02 -07 INTEREST 235,647 230,350 227,918 230,418 230,405 117,989 216,119 LEVEL TEXT TEXT AMT 01 EDDY STREET COMMONS - SCHEDULE #85 - ACCELERATED 142,921 TRIANGLE DEVELOPMENT - SCHEDULE #84 27,985 DOUGLAS ROAD - SCHEDULE #64 - ACCELERATED 27,908 GARAGES - SCHEDULE #142 17,305 216,119 ** MAJOR MOVES CONSTRUCTION 500,882 536,455 811,187 813,687 802,815 380,132 1,509,366 * ** MAJOR MOVES CONSTRUCTION 500,882 536,455 811,187 813,687 802,815 380,132 1,509,366 500,882 536,455 811,187 813,687 802,815 380,132 1,509,366 28 29 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET MAJOR MOVES CONSTRUCTION 412 - 0401 - 415.36 -01 BUILDINGS 0 0 0 0 0 0 750,000 LEVEL TEXT TEXT AMT O1 GARAGE MAINTENANCE (SEE INTER -FUND LOAN) 750,000 750,000 TO BE SPENT IN 2016; ANOTHER 750K IN 2017 750,000 * OTHER SERVICES & CHARGES 0 0 0 0 0 0 750,000 412- 0401 - 415.42 -01 LAND IMPROVEMENTS 53,197 0 0 0 0 0 0 412 - 0401 - 415.42 -03 STREETS AND ALLEYS 573,403 0 0 173,020 0 0 0 * CAPITAL 626,600 0 0 173,020 0 0 0 ** CONTROLLER 626,600 0 0 173,020 0 0 750,000 29 City of South Bend, Indiana 2016 Budget Motor Vehicle Highway - 202 Fund Summary - Operating and Capital Budget 30 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance % 2017 2018 2019 2020 Description Actual Actual Budget Actual Budget 2015 -2016 Change REVENUES Property Taxes- - - - - - - - - - - Local Income Taxes - - - - - - - - - - - OtherTsxes 5,051,335 5,320,036 5,697,000 2,915,411 5,100,000 5,151,000 5,202,510 5,254,535 5,307,080 (597,000) -10.5% Grants /Intergovernmental - - - - - - - - - - - Charges for Services 422,045 291,480 240,000 163,388 341,433 344,847 348,296 351,779 355,297 101,433 42.3% Iuterfund Allocations - - - - - - - - - - - Fines & Forfeitures - - - - - - - - - - - Donations - - - - - - - - - - Other Income 38,862 164,256 61,800 50,220 37,450 37,825 38,203 38,585 38,971 (24,350) -39.4% Tmnsfers In 3,626,882 3,216,582 3,703,000 1,676,500 4,550,000 1 4,595,500 4,641,455 4,687,870 4,734,748 847,000 22.9% Total Revenue 9,139,124 8,992,354 9,701,800 4,805,519 10,028,883 10,129,172 10,230,464 10,332,768 10,436,096 327,083 3.4% EXPENDITURES BY TYPE Personnel Salaries & Wages 2,570,102 2,738,878 3,023,954 1,324,374 3,037,812 3,098,568 3,160,540 3,223,750 3,288,225 13,858 0.5% Fxi e BeneEts 890,969 1,017,466 1,290,594 531,564 1,373,246 1,400,711 1,428,725 1,457,300 1,486,446 82,652 6.4% Total Personnel 3,461,071 3,756,344 4,314,548 1,855,938 4,411,058 4,499,279 4,589,265 4,681,050 4,774,671 96,510 2.2% Su lies 2,432,218 2,413,249 2,631,854 927,724 2,258,181 2,303,345 2,349,412 2,396,400 2,444,328 373,673 -14.2% Services & Charges Professional Services 215,785 587,908 984,253 79,096 133,154 135,817 138,533 141,304 144,130 (851,099) -86.5% Printing & Advertising 119 513 1,450 58 1,700 1,734 1,769 1,804 1,840 250 17.2% Utilities 48,091 44,428 43,990 29,898 48,153 49,116 50,098 51,100 52,122 4,163 9.5% Education & Training 6,049 2,789 8,549 4,540 7,500 7,650 7,803 7,959 8,118 (1,049) -12.3% Travel 3,448 2,094 3,820 1,942 3,820 3,896 3,974 4,054 4,135 - 0.0% Repairs & Maintenance 1,113,653 1,118,837 1,280,657 591,277 1,194,207 1,253,917 1,316,613 1,382,444 1,451,566 (86,450) -6.8% Interfund Allocations 220,596 416,001 575,748 287,871 765,449 780,758 796,374 812,301 828,547 189,701 32.9% Administration 336,659 343,392 350,260 357,265 364,410 IT 10,415 10,623 10,836 11,053 11,274 Payments in Lieu of Taxes (PILOT) - - - - - Central Stores 3,696 3,770 3,845 3,922 4,001 Print Shop - - - - - GIS - - - - - liability Insurance 389,126 396,909 404,847 412,944 421,203 Telephone - - - - - Unemployment Insurance - - - - - 311 Call Center 25,553 26,065 26,586 27,118 27,660 Utilities - - - - - Debt Service: Principal 99,908 283,044 451,266 178,294 636,603 879,727 1,084,065 1,216,065 1,317,114 185,337 41.1% Interest & Fees 6,711 15,348 26,740 10,639 40,724 57,576 66,497 73,240 69,788 13,984 52.3% Grants & Subsidies - - - - - - - - - - - Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out - - - - - - - - - - - Othec Services & Charges 26,496 17,244 23,053 18,525 1 793,341 1 809,208 825,392 841,900 858,738 1 770,288 3341.4° Torsi Services & Charges 1,740,856 2,488,206 3,399,526 1,202,140 1 3,624,651 1 3,979,400 4,291,119 4,532,171 4,736,099 225,125 6.6% Capital 95,847 134,030 139,458 39,458 1 50,000 1 50,000 50,000 50,000 50,000 89,458 -64.1 Total Expenditures by Type 7,729,992 8,791,829 10,485,386 4,025,260 1 10,343,890 1 10,832,024 11,279,795 11,659,621 12,005,098 (141,496) -1.3% Net Surplus / (Deficit) 1,409,132 200,525 (783,586) 780,259 1 (315,007) (702,852) (1,049,331) (1,326,853) (1,569,002) Beginning Cash Balance 2,271,733 3,679,915 3,897,479 3,897,479 3,113,893 2,798,886 2,096,034 1,046,702 (280,150) Cash Adjustments (950) 17,039 - (2,004) - - - - - Ending Cash Balance Cash Reserves Target 3,679,915 1,545,998 3,897,479 1,758,366 3,113,893 2,097,077 4,675,734 805,052 2,798,886 2,068,778 2,096,034 2,166,405 1,046,702 2,255,959 (280,150) 2,331,924 (1,849,152) 2,401,020 20.00 Ex lain Significant Revenue and Espenditure Chan es Below: 30 ACCOUNT NUMBER ACCOUNT DESCRIPTION AND OTHER EXPENSES PAID BY MVH. TRANSFER HAS BEEN INCREASED TO COVER MORE ACTUAL EXPENSES. ESTIMATED ACTUAL EXPENSES - $343,870 INCREASE OF $10,000 FROM 2012 INCREASE OF $100,000 IN 2015 TRANSFER FROM COIT FUND 404 TO FUND CURB & SIDE- WALK PROGRAM TRANSFER FROM EDIT FUND 408 TO COVER STREETS 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSED ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET 1,500,000 2,700,000 4,550,000 — MOTOR VEHICHLE HWY FUND 8,701,353 8,587,129 8,659,500 9,412,000 7,376,746 4,605,901 9,659,100 31 ACCOUNT NUMBER ACCOUNT DESCRIPTION MISC. MASONRY SUPPLIES * SUPPLIES 202- 0619 - 431.31 -06 OTHER PROFESSIONAL SVCS LEVEL TEXT O1 TREE REMOVAL TREE PLANTING CONTRACTED CURB /SIDEWALK WORK ADDITIONAL CURB & SIDEWALK FUNDING FROM COIT 202 - 0619 - 431.31 -70 ADM FEE ALLOCATION LEVEL TEXT O1 2016 FIXED COST ALLOCATION #1 ADMINISTRATIVE FEE 202- 0619- 431.32 -02 POSTAGE LEVEL TEXT O1 MAILING COSTS ASSOCIATED WITH PROGRAM 202 - 0619 - 431.32 -04 TELEPHONE 202 - 0619 - 431.33 -02 PUBLICATION LEGAL NOTICE LEVEL TEXT O1 COSTS FOR PUBLICATION OF LEGAL NOTICE OF BIDS 202 - 0619 - 431.36 -03 AUTOMOTIVE EQUIPMENT LEVEL TEXT O1 NEW IN 2016 - CHARGE TRUCKS 455,460, 474 & LOADER 291 - PREVIOUSLY CHARGED TO SEWERS BASED ON 2013/2014 AQVERAGE COST 202 - 0619 - 431. 39 -01 REFUND,AWARDS,INDEMNITIES 202 - 0619 - 431.39 -05 CURB & SIDEWALK REIMBURSE LEVEL TEXT O1 NEW IN 2015 - REIMBURSE HOMEOWNER FOR PORTION OF 20,000 32 2015 6/30/15 2016 Y -T -D YTD PROPOSED ACTUAL Actual BUDGET 30,991 1,279 109,655 92,419 78,769 879,654 24,594 16,396 52,704 1 1 0 0 292 0 0 0 46,773 25 0 250 0 21,000 0 0 6,275 20,000 2015 2 2015 2013 2 2014 O ORIGINAL A AMENDED ACTUAL A ACTUAL B BUDGET B BUDGET 2,500 74,737 6 66,893 2 227,024 2 227,061 143,826 4 486,371 8 840,237 9 981,696 TEXT AMT 25,000 20,000 84,654 750,000 879,654 0 1 18,296 3 32,792 3 32,792 TEXT AMT 52,704 52,704 0 5 5 0 0 1 1 TEXT AMT 25 25 360 0 0 3 385 3 384 0 0 0 0 0 0 0 TEXT AMT 250 250 0 0 0 0 0 0 0 TEXT AMT 21,000 21,000 15,461 1 1,135 0 0 0 0 0 0 0 0 0 0 0 TEXT AMT 32 2015 6/30/15 2016 Y -T -D YTD PROPOSED ACTUAL Actual BUDGET 30,991 1,279 109,655 92,419 78,769 879,654 24,594 16,396 52,704 1 1 0 0 292 0 0 0 46,773 25 0 250 0 21,000 0 0 6,275 20,000 1 1 0 0 292 0 0 0 46,773 25 0 250 0 21,000 0 0 6,275 20,000 33 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSEE ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET CONTRACTOR COST TO REPLACE CURB AND /OR SIDEWALK 20,000 * OTHER SERVICES & CHARGES 159,647 505,807 873,414 1,014,873 164,079 101,441 973,633 ** CURB /SIDEWALK PROGRAM ------ - - - - -- 567,484 ------ - - - - -- ------ 968,319 - - - - -- 1,500,000 ------ - - - - -- ------ 1,641,496 - - - - -- 466,782 ------ - - - - -- 268,317 ------ - - - - -- 1,500,000 *** MOTOR VEHICHLE HWY FUND ------ - - - - -- 7,729,992 ------ - - - - -- ------ 8,791,829 - - - - -- 9,681,300 ------ - - - - -- ------ 10,485,386 - - - - -- 6,015,775 ------ - - - - -- 4,025,256 ------ - - - - -- 10,343,890 7,729,992 8,791,829 9,681,300 10,485,386 6,015,775 4,025,256 10,343,890 33 City of South Bend, Indiana 2016 Budget Consolidated Building Department: 600 -1306 Fund Summary - Operating and Capital Budget 34 2015 2016 Budget 2013 2014 Amended 30 -Jun Proposed Forecast Variance % Description Actual Actual Budget Acmal Budget 2015 -2016 Change 2017 2018 2019 2020 REVENUES Property Taxes - - - - - - - - - - - Local Income Taxes - - - - - - - - - - - Other Taxes - - - - - - - - - - - Grants /Intergovernmental - - - - - - - - - - - Charges for Services 951,275 1,007,213 1,433,832 736,575 1,321,000 1,347,420 1,374,368 1,401,856 1,429,893 (112,832) -7.9% Iuterfund Allocations - - - - - - - - - - - Fines & Forfeitures - - - - - - - - - - - Donations - - - - - - - - - - Other Income 2,954 3,326 20,967 13,581 8,000 8,000 8,000 8,000 8,000 (12,967) -61.8% Transfers In Total Revenue 954,229 1,010,539 1,454,799 750,156 1,329,000 1,355,420 1,382,368 1,409,856 1,437,893 (125,799) -8.6% EXPENDITURES BY TYPE Personnel Salaries & Wages 635,558 622,889 645,579 300,553 699,947 713,946 728,225 742,789 757,645 54,368 8.4% Frin Benefits 228,432 237,544 265,298 132,800 327,051 333,592 340,264 347,069 354,011 61,753 23.3% Total Personnel 863,990 860,433 910,877 433,353 1,026,998 1,047,538 1,068,489 1,089,858 1,111,656 116,121 12.7% Su lies 37,677 26,269 28,697 11,442 27,422 27,970 28,530 29,100 29,682 1,275 -4.4% Services & Charges Professional Services 13,809 6,374 21,646 6,353 9,646 9,839 10,036 10,236 10,441 (12,000) - 55.4% Printing & Advertising 108 812 600 - 1,300 1,326 1,353 1,380 1,407 700 116.7% Utilities - - - - - - - - - - - Education & Training 2,269 1,151 2,055 1,760 2,000 2,040 2,081 2,122 2,165 (55) -2.7% Travel 2,480 22 2,405 886 3,650 3,723 3,797 3,873 3,951 1,245 51.8% Repairs & Maintenance 28,127 11,277 34,115 15,693 37,000 37,740 38,495 39,265 40,050 2,885 8.5% Interfund Allocations 34,428 53,540 64,188 24,873 53,839 54,915 56,014 57,134 58,277 (10,349) -16.1% Administration 35,148 35,851 36,568 37,299 38,045 IT 5,416 5,524 5,635 5,747 5,862 Payments in Lieu of Taxes (PILOT) - - - - - Centeal Stores 319 325 332 338 345 Print Shop 2,868 2,925 2,984 3,044 3,104 GIS liability Insurance 4,977 5,077 5,178 5,282 5,388 Telephone - - - - - Unemploymeut Insurance - - - - - 311 Call Center 5,111 5,213 5,317 5,424 5,532 Utilities - - - - - Debt Service: Principal 13,911 15,129 19,066 9,741 22,647 23,100 23,562 24,033 24,514 3,581 18.8% Interest & Fees 832 898 1,426 535 1,180 1,204 1,228 1,252 1,277 (246) -17.3% Grants & Subsidies - - - - - - - - - - - Payment In Lieu of Taxes - - - - - - - - - - - Transfers Out - - - - - - - - - - - Othec Services & Charges 8,705 8,773 9,625 3,925 1 23,140 1 23,603 24,075 24,556 25,047 1 13,515 140.4° Total Services & Charges 104,669 97,976 155,126 63,766 1 154,402 1 157,490 160,640 163,852 167,129 24 -0.5 Ca ital Total Expenditures by Type 1,006,336 984,678 1,094,700 508,561 1 11208,822 1,232,998 1,257,658 1,282,811 1,308,467 114,122 10.4% Net Surplus / (Deficit) (52,107) 25,861 360,099 241,595 1 120,178 122,422 124,710 127,045 129,425 Explain Significant Revenue and E enditur , Changes Below: Prior to 2014, Code Enforcement was part of the General Fund and thus does not appear in this fund. During 2014, part of Code's personnel cost was paid from the EDIT fund (Fund 408) due to a timing issue between budget publication and budget approval. 34 City of South Bend, Indiana Consolidated Building Department: 600 -1306 Fund Summary - Full -Time Employees 2016 Budget 35 Report ONLY Full -Time positions 2015 2016 2014 Amended 6/30/2015 Proposed Forecast 2017 2018 2019 2020 Position Actual Budget Actual Budget Staffing (Full-Time Employees) Non - Bargaining Building Commissioner 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Plan /Design Review Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Zoning & Business Services Administratc 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Fiscal Officer 1.0 - - - - - - - Chief Inspector - - - - Combo Commercial Inspector - 4.0 4.0 4.0 4.0 4.0 Combo Residential Inspector - - - - - - Building Inspector 6.0 6.0 6.0 3.0 3.0 3.0 3.0 3.0 Secretary V - 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Administrative Assistant 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Total Non - Bargaining 10.0 13.0 13.0 14.0 14.0 14.0 14.0 14.0 Bargaining Total Bargaining - Total Full-Time Employees 10.0 13.0 13.01 14.0 1 14.0 14.0 14.0 14.0 Explain Significant Staffing Changes Below: New job titles added for Combo Commercial and Combo Residential for future use when hiring or current employees obtain additional certifications. 35 ACCOUNT NUMBER ACCOUNT DESCRIPTION 2016 PROJECTION 600 - 0000 - 380.10 -99 MISC. REIMBURSEMENTS 600 - 0000 - 391.00 -00 PROCEEDS F.A. DISPOSAL LEVEL TEXT 01 SALE OF 3 VEHICLE - 2016 PROJECTION 600 - 0000 - 391.01 -00 SALE OF FIXED ASSETS LEVEL TEXT 01 NO VEHICLES IN 2013 ** CONSOLIDATED BLDG. FUND * ** CONSOLIDATED BLDG. FUND 36 6/30/15 2016 YTD PROPOSED Actual BUDGET 10,613 0 0 3,000 0 0 750,155 1,329,000 - - - - - -- ------ - - - - -- 750,155 1,329,000 750,155 1,329,000 $170,000 Removed from original presentation as department is still waiting on final approval from the State on the State Design Release Fees. This is still a very likely revenue stream, however, in attempts to be conservative and transparent, the amount was taken out. 2015 2015 2015 2013 2014 ORIGINAL AMENDED Y -T -D ACTUAL ACTUAL BUDGET BUDGET ACTUAL 5,000 1,089 649 1,067 15,067 14,522 0 0 0 0 0 TEXT AMT 3,000 3,000 1,198 828 0 0 828 TEXT AMT - - - - - -- 954,229 ------ - - - - -- ------ 1,009,620 - - - - -- 1,085,899 ------ - - - - -- 1,454,799 ------ - - - - -- 1,135,635 - - - - - -- 954,229 ------ - - - - -- ------ 1,009,620 - - - - -- 1,085,899 ------ - - - - -- 1,454,799 ------ - - - - -- 1,135,635 954,229 1,009,620 1,085,899 1,454,799 1,135,635 36 6/30/15 2016 YTD PROPOSED Actual BUDGET 10,613 0 0 3,000 0 0 750,155 1,329,000 - - - - - -- ------ - - - - -- 750,155 1,329,000 750,155 1,329,000 $170,000 Removed from original presentation as department is still waiting on final approval from the State on the State Design Release Fees. This is still a very likely revenue stream, however, in attempts to be conservative and transparent, the amount was taken out. ACCOUNT NUMBER ACCOUNT DESCRIPTION CONSOLIDATED BLDG. FUND 600 - 1306 - 415.10 -01 REGULAR SALARIES LEVEL TEXT 01 1 BUILDING CCMIISSIONER 1 DESIGN /PLAN REVIEW SPECIALIST 1 ZONING & BUSINESS SERVICES ADMINISTRATION 3 BLDG INSPECTOR (3 X 46,774) 4 COMMERICAL COMBO (4 @ 49,113) 2 SECRETARY V (2 X 32,759) 2 ADMIN ASSISTANT I (2 X 38,951) 600 - 1306 - 415.10 -05 TEMPORARY SERVICES LEVEL TEXT 01 TEMPORARY SERVICES 600 -1306- 415.11 -01 FICA - REGULAR LEVEL TEXT 01 REGULAR - FICA $684,947 X 7.65% 600 - 1306 - 415.11 -04 PERF - REGULAR LEVEL TEXT 01 REGULAR - PERF $684,947 X 11.2% 600 - 1306 - 415.11 -07 UNEMPLOYMENT CCMP LEVEL TEXT 01 $684,947 X .25% 600 - 1306 - 415.11 -08 GROUP INSURANCE - HEALTH LEVEL TEXT 01 LONG TERM DISABILITY: $96.00 X 14 HEALTH INSURANCE $14,400 X 13 HEALTH INS /REBATE: $1,560 X 1 37 2015 6/30/15 2015 2015 2013 2014 ORIGINAL AMENDED ACTUAL ACTUAL BUDGET BUDGET 609,080 616,366 643,419 643,419 TEXT AMT 85,313 59,720 59,720 140,322 196,452 65,519 77,901 684,947 26,478 6,523 0 2,160 TEXT AMT 15,000 15,000 45,705 46,624 49,222 49,222 TEXT AMT 52,399 52,399 60,908 68,978 72,063 72,063 TEXT AMT 76,715 76,715 5,058 1,760 3,217 3,217 TEXT AMT 1,713 1,713 111,521 115,222 136,296 136,296 TEXT AMT 1,344 187,200 1,560 37 2015 6/30/15 2016 Y -T -D YTD PROPOSED ACTUAL Actual BUDGET 463,856 300,553 684,947 0 0 15,000 34,247 22,161 52,399 51,952 33,662 76,715 1,206 804 1,713 109,052 73,368 190,104 ACCOUNT NUMBER ACCOUNT DESCRIPTION 600 - 1306 - 415.11 -09 GROUP INSURANCE - LIFE LEVEL TEXT 01 GROUP INSURANCE - LIFE $120 X 14 EMPLOYEES 600 - 1306 - 415.11 -22 PARKING ALLONIANCE LEVEL TEXT 01 PARKING ALLOhIPNCE (8 EMPLOYEES) ) 4 EMP. X $40.00 X 12 MONTHS 2 EMP. X $35.00 X 12 MONTHS 600 - 1306 - 415.11 -24 CELL PHONE ALLONIANCE LEVEL TEXT 01 CELL PHONE ALLOVLANCE 4 @ $420 EA * PERSONNEL SERVICES 600 - 1306 - 415.21 -02 PRINT SHOP LEVEL TEXT 01 MATERIALS AND SUPPLIES 600 - 1306 - 415.21 -03 CENTRAL STORES - OFFICE LEVEL TEXT 01 SUPPLIES 600 - 1306 - 415.21 -04 OTHER - OFFICE SUPPLIES LEVEL TEXT 01 SUPPLIES NOT CARRIED BY CENTRAL STORES 600 -1306- 415.21 -05 SMALL OFFICE EQUIPMENT LEVEL TEXT 38 2015 2015 2015 6/30/15 2016 2013 2014 ORIGINAL AMENDED Y -T -D YTD PROPOSEE ACTUAL ACTUAL BUDGET BUDGET ACTUAL Actual BUDGET 190,104 1,640 1,545 1,320 1,320 1,170 780 1,680 TEXT AMT 1,680 1,680 3,180 2,995 2,760 2,760 2,130 1,815 2,760 TEXT AMT 2,760 2,760 420 420 420 420 315 210 1,680 TEXT AMT 1,680 1,680 - - - - - -- 863,990 ------ - - - - -- ------ 860,433 - - - - -- ------ 908,717 - - - - -- ------ 910,877 - - - - -- ------ 663,928 - - - - -- 433,353 ------ - - - - -- 1,026,998 3,155 3,687 4,100 4,800 2,835 1,887 1,300 TEXT AMT 1,300 1,300 680 374 600 400 117 59 600 TEXT AMT 600 600 7,053 5,150 3,000 5,475 2,840 2,049 3,000 TEXT AMT 3,000 3,000 8,413 2,057 1,000 4,300 3,858 2,640 5,000 TEXT AMT 38 City of South Bend, Indiana Liability Insurance - 226 Fund Summary - Full -Time Employees 2016 Budget Report ONLY Full -Time positions 2015 2016 2014 Amended 6/30/2015 Proposed Forecast 2017 2018 2019 2020 Position Actual Budget Actual Budget Staffing (Full-Time Employees) Non - Bargaining Director, Safety & Risk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Worker's Compensation Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Public Works Safety Coordinator 1.0 1.0 - - - - - - Claims Adjuster - 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Total Non - Bargaining 3.0 4.0 3.0 3.0 3.0 3.0 3.0 3.0 Bargaining Total Bargaining - Total Full -Time Employees 3.0 4.0 3.01 3.0 1 3.0 3.0 3.0 3.0 Explain Significant Staffing Changes Below: Claims adjuster was paid out of the legal department budget prior to 2015. Due to the job duties, it is more appropriate to pay this position from the liability insurance fund as this person is responsible for adjusting claims which are eventually paid from this fund. 39 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Local Income Tax Revenue - 2004 to 2016 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Est. Est. CMkSds]k�:MwUkl The County Economic Development Income Tax ( CEDIT) rate increased from .2% to .4% of wages effective for fiscal year 2010. The Public Safety Local Option Income Tax (PS LOIT) rate of .25% of wages was adopted effective for fiscal year 2010. The County Option Income Tax (COIT) rate of .4% of wages has not changed. 40 Percent Year CEDIT COIT PS LOIT Total Change 2004 3,448,688 7,001,198 0 10,449,886 -- 2005 3,464,152 5,695,618 0 9,159,770 - 12.35% 2006 4,013,475 6,410,405 0 10,423,880 13.80% 2007 3,702,467 5,816,766 0 9,519,233 -8.68% 2008 3,997,997 6,192,452 0 10,190,449 7.05% 2009 3,843,912 8,302,694 0 12,146,606 19.20% 2010 9,090,415 7,648,824 6,078,454 22,817,693 87.85% 2011 7,300,866 7,097,462 5,293,619 19,691,947 - 13.70% 2012 9,068,785 8,610,742 6,605,601 24,285,128 23.33% 2013 8,177,352 7,846,939 5,892,386 21,916,677 -9.75% 2014 8,796,821 8,645,811 6,380,029 23,822,661 8.70% 2015 Est. 9,181,206 8,859,912 6,466,190 24,507,308 2.87% 2016 Est. 9,594,602 9,454,023 6,791,160 25,839,785 5.44% Total 83,680,738 97,582,846 43,507,439 224,771,023 The County Economic Development Income Tax ( CEDIT) rate increased from .2% to .4% of wages effective for fiscal year 2010. The Public Safety Local Option Income Tax (PS LOIT) rate of .25% of wages was adopted effective for fiscal year 2010. The County Option Income Tax (COIT) rate of .4% of wages has not changed. 40