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Home My WebLink About09-2015 Departmental Financial ReportPeriod Ending: Issued By: September 30, 2015 Administration /Finance City of South Bend Monthly Departmental Financial Report Contents 1 Narrative 2 Summaries 6 General Fund 20 Special Revenue Funds 54 Debt Service /Capital Project Funds 68 Enterprise Funds 93 Internal Service Funds 99 Trust Funds 102 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff James Mueller Deputy Chief of Staff Brian Pawlowski South Bend Common Council Controller John Murphy Deputy City Controller Jennifer Hockenhull City Finance Director Rahman Johnson Financial Specialist Senior Cecil Eastman Department Heads Fiscal Officers September 2015 The Monthly Departmental Financial Report The City of South Bend has developed the attached Monthly Departmental Financial Report to provide current year financial information for each City fund, as well as individual departments with in the General Fund, in a condensed format. Information is provided for revenue, expenditures, encumbrances, cash balances and staffing levels. Also included in this report are text boxes that allow departmental fiscal officers to provide an explanation of significant expenditure and staffing variances and spending on major capital projects. Departmental fiscal officers are asked to complete the monthly financial reports ( "blue sheets ") for their funds and General Fund departments no later than the 18th of the month following the reporting period. The staff of the Department of Administration & Finance then summarizes the data and publishes this consolidated report no later than 30 days after the end of the reporting period. The Monthly Departmental Financial Report supplements —but does not replace —other financial reports that the City prepares such as the Monthly Financial Report, Controller's Cash Report, the Department of Local Government Finance's Annual Financial Report (AFR), or the Comprehensive Annual Financial Report (CAFR). Summary Trends & Observations As of September 30, 2015, total revenue for the year was $203,293,559, 70% of estimated revenue. As of September 30, 2014 total revenue received was $182,091,781 within the same funds. Property taxes are received in June and December each year and are budgeted at $70,121,112 for 2015 - -24% of annual budgeted revenues. Local income tax (LOIT, COIT and EDIT) receipts are budgeted to be $24.3 million in 2015; $14.2 million of that total was received as of 31 August. Local taxes are normally received on a monthly basis, but August's payments weren't received until September. In June the City received the first of its two annual property tax payments which totaled $39.7 million, 57% of the budgeted amount. Given that the first payment is usually around 53% of the budgeted amount, the City anticipates overall general property tax receipts to exceed this year's original budget projection and has adjusted the budgeted estimate upward accordingly. On March 4, 2015 the City closed on its sale of Blackthorn Golf Course to a private company and received $1,472,130 in proceeds at that time. This amount represented the City's portion of the $1.655 million sale price. The golf course had realized $119,238 in revenue by the time of its sale, 7% of its annual budget. As of September 30, 2015, total expenditures were $209,821,945 and outstanding encumbrances were $47,275,664, a total of $257,097,610 which represents 68% of the amended expenditure budget. Encumbrances are either holdovers from previous years or obligations for the remainder of the year. If encumbrances were excluded, expenditures were 55% of the amended expenditure budget at the end of the period. Total expenditures were $195,881,184 as of September 30, 2014. In 2015 the City re- organized some of its TIF funds which resulted in the closure of the Downtown TIF (Fund 420) and the Central Medical Service Area TIF (Fund 426). The cash balances of these funds were transferred to the River West TIF (Fund 324) with a portion to River East TIF (Fund 429). These two funds' expenditures were therefore finalized at $4.1 million and $2.3 million, respectively, as the expenditure budgets were reduced to match actual. Thus, they are both at 100% of expenditures budgeted but will have no further expenditures. We hope that you find this Monthly Departmental Financial Report useful in better understanding the finances of the City of South Bend. If you have any questions regarding this report, please contact us at 574 - 235 -7702. City of South Bend Monthly Department Financial Report REVENUE SUMMARY September 30, 2015 Type Dept Name Budget Month Actual Actual Actual Balance Budget City Funds General Fund 52,822,478 1,386,030 32,196,855 33,303,454 20,625,623 61% Special Revenue 102 Rainy Day 34,680 5,413 42,548 23,888 (7,868) 123% 103 Excess Levy 20 2 15 - 5 74% 201 Parks & Recreation 11,030,715 282,063 6,875,021 6,694,898 4,155,694 62% 202 Motor Vehicle Highway 9,701,800 1,511,956 7,627,346 6,141,754 2,074,454 79% 203 Recreation Nonreverting 1,578,935 60,196 852,155 791,419 726,780 54% 209 Studebaker - Oliver Reverting Grants 647,000 8,235 98,991 3,003 548,009 15% 210 Economic Development State Grants 3,673,510 400,938 837,913 37,005 2,835,597 23% 211 Department of Community Investment (DCI) 2,640,425 505,720 1,724,817 1,550,863 915,608 65% 212 Dept of Community Investment Grants 5,890,000 454,267 2,048,996 2,933,846 3,841,004 35% 216 Police State Seizures 36,050 126 15,246 28,760 20,804 42% 217 Gift, Donation, Bequest 398,800 1,288 5,154 171,435 393,646 1% 218 Police Curfew Violations 1,025 8 147 370 878 14% 220 Law Enforcement Continuing Education 270,000 23,916 234,040 154,974 35,960 87% 227 Loss Recovery 60,500 1,511 52,083 21,331 8,417 86% 244 Emergency Phone System 20 - 19 215,000 1 97% 249 Public Safety LOIT 6,472,240 1,078,181 4,854,534 4,789,511 1,617,706 75% 251 Local Roads & Streets 1,832,300 261,693 968,578 784,872 863,722 53% 252 Excess Welfare Distribution - - 0 3 (0) 0% 258 Human Rights Federal Grant 209,950 19,138 91,860 47,395 118,090 44% 271 Eastrace Waterway 50 1 20 31 30 39% 273 Morris PAC / Palais Royale Marketing 18,000 69 7,193 8,233 10,807 40% 280 Police Block Grants 125 2 19 11 106 15% 281 Economic Develop. Commission - Revenue Bonds 300 17 134 75 166 45% 289 HAZMAT 14,100 20 13,948 24,115 152 99% 291 Indiana River Rescue 45,350 52 31,053 38,867 14,297 68% 292 Police Grants 90,000 - 56,946 76,920 33,054 63% 294 Regional Police Academy 22,700 39 20,818 18,491 1,883 92% 295 COPS MORE Grant 150,258 781 41,064 8,126 109,194 27% 299 Police Federal Drug Enforcement 77,000 3,940 68,380 43,920 8,620 89% 404 County Option Income Tax 9,883,971 1,527,060 7,259,323 6,915,201 2,624,648 73% 408 Economic Development Income Tax 9,549,637 1,503,131 7,291,181 6,992,284 2,258,456 76% 410 Urban Development Action Grant 1,040,436 787,687 1,039,891 76 545 100% 655 Project Releaf 431,700 37,366 333,891 329,889 97,809 77% 705 Police K -9 Unit 2,000 2 1,516 1,006 484 76% Special Revenue Total 65,803,597 8,474,818 42,494,839 38,847,574 23,308,758 65% City Debt Service 313 Football Hall of Fame Debt Service 1,274,106 4,256 576,534 358,725 697,572 45% City Debt Service Total 1,274,106 4,256 576,534 358,725 697,572 45% Capital Project 377 Professional Sports Development 814,011 45,039 583,171 516,055 230,840 72% 401 Coveleski Stadium Capital 15,100 41,879 42,052 13,601 (26,952) 278% 403 Zoo Endowment 200 31 242 136 (42) 121% 405 Park Nonreverting Capital 143,700 3,371 13,915 20,768 129,785 10% 406 Cumulative Capital Development 542,691 4,597 297,506 291,868 245,185 55% 407 Cumulative Capital Improvement 423,050 25,093 293,329 298,718 129,721 69% 412 Major Moves Construction 813,687 1,812 802,815 534,957 10,872 99% 416 Morris Performing Arts Center Capital 101,500 1,943 41,856 51,410 59,644 41% 434 Community Revitalization Enhancement District 450 34 266 228 184 59% 450 Palais Royale Historic Preservation 16,150 2,253 10,180 7,363 5,970 63% 677 Football Hall of Fame Capital 4,700 329 2,666 1,760 2,034 57% Capital Project Total 2,875,239 126,381 2,087,999 1,736,865 787,240 73% Enterprise 287 Emergency Medical Services Capital 3,623,089 2,472,963 2,870,727 - 752,362 79% 288 Emergency Medical Services Operating 5,679,065 565,302 3,809,805 1,952,699 1,869,260 67% 600 Consolidated Building Fund 4,577,013 164,162 3,443,470 2,137,015 1,133,543 75% 601 Parking Garages 1,045,125 66,674 734,774 785,812 310,351 70% 610 Solid Waste Operations 5,712,289 409,521 3,952,138 3,935,027 1,760,151 69% 611 Solid Waste Capital 753,011 5 530,090 744,058 222,921 70% 620 Water Works Operations 14,780,483 1,268,599 10,704,356 10,917,518 4,076,127 72% 622 Water Works Capital 10,000 1,819 14,948 9,773 (4,948) 149% 623 Water Works Bond Capital 545 - 544 1,566 1 100% City of South Bend Monthly Department Financial Report REVENUE SUMMARY September 30, 2015 Ci Enterpi 624 Water Works Customer Deposit 6,000 934 7,325 4,086 (1,325) 122% 625 Water Works Sinking 2,050,078 170,889 1,536,078 1,539,000 514,000 75% 626 Water Works Bond Reserve 9,500 1,005 4,793 80,890 4,707 50% 629 Water Works Reserve Operations & Maintenance 162,749 1,394 161,029 59,238 1,720 99% 640 Sewer Repair Insurance 554,800 50,144 460,186 439,898 94,614 83% 641 Sewage Works Operations 35,338,567 3,209,804 26,839,731 25,091,467 8,498,836 76% 642 Sewage Works Capital 5,398,000 4,805 8,025,970 4,014,386 (2,627,970) 149% 643 Sewage Works Reserve Operations & Maint. 271,612 2,294 273,825 139,389 (2,213) 101% 647 Sewer Bond 2007 - - - 3 - 0% 649 Sewage Sinking 9,288,088 776,748 6,977,724 6,982,839 2,310,365 75% 658 Sewer Bond 2010 - - - 6 - 0% 659 Sewer Bond 2011 6,000 323 4,163 18,157 1,837 69% 661 Sewer Bond 2012 40,000 9,630 79,767 49,652 (39,767) 199% 664 2013A Cost of Issuance Fund 50 3 22 12 28 44% 670 Century Center 3,819,265 201,749 2,975,237 3,182,076 844,028 78% 671 Century Center Capital 500 181 547 257 (47) 109% 672 Century Center Energy Conservation Debt Svc 50,000 8 50,019 - (19) 100% Enterprise Total 93,175,829 9,378,956 73,457,267 62,084,823 19,718,562 79% Internal Service 222 Central Services 8,180,351 671,725 5,675,470 5,484,190 2,504,881 69% 224 Central Services Capital 271,850 - - - 271,850 0% 226 Liability Insurance 1,262,602 102,048 942,192 2,206,674 320,410 75% 278 Take Home Vehicle Police 124,200 9,391 94,706 95,393 29,494 76% 711 Self- Funded Employee Benefits 16,357,770 1,177,072 10,867,735 9,882,331 5,490,035 66% 713 Unemployment Compensation 114,546 8,628 77,451 77,449 37,095 68% Internal Service Total 26,311,319 1,9689865 179657,553 17,746,037 8,653,766 67% Trust & Agency 701 Firefighters Pension 5,044,525 2,521,039 5,046,446 5,130,091 (1,921) 100% 702 Police Pension 6,385,359 3,190,993 6,380,517 6,118,217 4,842 100% 730 City Cemetery 150 18 140 99 10 93% Trust & Agency Total 11,430,034 5,712,049 11,427,103 11,248,408 2,931 100% ty Funds Total 253,692,602 25,885 73,791i Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF) 25,182,246 50,088 16,635,014 7,796,790 8,547,232 66% 420 Tax Incremental Financing (TIF) - Downtown - - - 2,948,844 - 0% 422 TIF - West Washington 429,800 852 201,827 306,061 227,973 47% 425 Redevelopment Retail & Leighton Plaza 190,423 19,644 126,405 118,489 64,018 66% 426 TIF - Central Medical Service Area - - - 466,728 - 0% 429 River East Development Area (NE Dev TIF) 3,829,653 4,512 2,870,507 817,099 959,146 75% 430 TIF - Southside Development #1 2,435,750 3,395 1,322,339 1,278,754 1,113,411 54% 435 TIF - Douglas Road 320,750 38 164,709 161,593 156,041 51% 436 River East Residential (NE Res TIF) 2,815,000 - 1,876,143 1,385,605 938,857 67% Tax Increment Financing Total 35,203,622 78,530 23,196,944 15,279,962 12,006,678 66% Redevelopment 433 Redevelopment General 252 6 50 44 202 20% 439 Certified Technology Park 33,904 2,127 22,575 10,208 11,329 67% 454 Airport Urban Enterprise Zone 2,800 236 1,858 1,043 942 66% 619 Blackthorn Operations 119,799 - 119,297 1,439,649 502 100% Redevelopment Total 156,755 2,369 1439780 1,450,944 12,975 92% Debt Service 315 Redevelopment Bond - Airport Taxable 5,000 648 5,105 2,877 (105) 102% 317 Coveleski Debt Service Reserve 3,800 316 2,486 1,396 1,314 65% 328 Redevelopment Bond - Palais Royale 13,000 1,083 8,530 4,807 4,470 66% 432 TIF - Southside Development #3 36,500 3,297 38,565 25,911 (2,065) 106% Debt Service Total 58,300 5,344 54,686 34,990 3,614 94% Redevelopment Commission Controlled Funds Total Grand Total 35,418,E 86,243 23,395,410 16,765,896 12,023,267 660/1111 289,111,279 27,137,598 203,293,559 182,091,781 85,817,720 70% 3 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY September 30, 2015 City Funds General Fund 101 -0101 Mayor's Office 741,267 63,083 552,453 512,375 999 187,815 75% 101 -0104 311 Call Center 486,733 31,310 354,230 326,528 1,589 130,915 73% 101 -0201 City Clerk 431,573 26,817 262,708 254,204 12,990 155,876 64% 101 -0301 Common Council 490,150 33,047 357,695 313,665 24,093 108,361 78% 101 -0302 WIN IT Contract 43,000 - 43,000 - - - 100% 101 -0401 Administration & Finance 2,008,924 124,683 1,336,919 1,518,185 25,665 646,340 68% 101 -0404 Morris Performing Arts Center 1,093,132 75,303 751,455 711,515 37,114 304,563 72% 101 -0405 Palais Royale 536,293 31,397 330,403 310,947 43,940 161,950 70% 101 -0501 Legal Department 1,018,599 70,684 688,842 730,253 5,197 324,560 68% 101 -0602 Engineering 1,058,933 70,838 722,382 801,012 57,278 279,273 74% 101 -0801 Police Department 25,633,064 2,069,559 18,487,074 17,629,828 118,552 7,027,438 73% 101 -0802 Communications Center 1,687,540 128,638 1,292,851 1,506,717 385,890 8,799 99% 101 -0901 Fire Department 17,774,474 1,382,396 14,077,680 15,994,094 148,399 3,548,396 80% 101 -0905 Fire LOIT 2013 - (24,369) - - - - 0 101 -1008 Human Rights 373,179 36,829 284,717 257,243 4,707 83,756 78 101 -1201 Code 2013 2,270 - - 851 2,269 1 100% 101 -0805 Police LOIT 2013 - (6,699) - - - - 0 101 -1205 Unsafe Building 2013 - - - 750 - - 0 101 -1207 Animal Control 2013 - - - 250 - - 0 General Fund Total 53,379,131 4,113,514 39,542,409 40,868,419 868,680 12,968,042 76% Special Revenue 201 Parks & Recreation 11,063,995 775,430 8,359,180 9,170,401 177,601 2,527,214 77% 202 Motor Vehicle Highway 10,485,386 628,554 5,857,502 6,116,135 999,012 3,628,873 65% 203 Recreation Nonreverting 1,549,469 78,605 808,714 720,455 58,541 682,213 56 209 Studebaker - Oliver Reverting Grants 630,000 22,078 88,138 - 484,202 57,660 91 210 Economic Development State Grants 3,694,412 184,678 648,783 54,008 791,339 2,254,290 39 211 Department of Community Investment (DCI) 2,661,730 181,591 1,812,531 1,679,500 34,666 814,534 69 212 Dept of Community Investment Grants 6,547,968 287,830 2,007,025 2,984,923 3,824,644 716,299 89 216 Police State Seizures 35,900 - - - - 35,900 0 217 Gift, Donation, Bequest 313,646 - 81,093 13,736 1,552 231,001 26% 218 Police Curfew Violations 1,000 - - - - 1,000 0 220 Law Enforcement Continuing Education 402,478 59,717 301,326 146,035 26,607 74,545 81 227 Loss Recovery 5,237,243 24,659 3,681,262 1,169,719 1,561,245 (5,265) 100% 244 Emergency Phone System - - - 147,690 - - 0 249 Public Safely LOIT 7,246,551 568,812 5,168,237 5,558,635 - 2,078,314 71 251 Local Roads & Streets 2,336,221 154,772 712,305 425,986 1,147,791 476,124 80% 252 Excess Welfare Distribution 8 - - - - 8 0 258 Human Rights Federal Grant 249,057 20,458 166,092 146,148 6,359 76,607 69 271 Eastrace Waterway 4,000 - 3,998 9,092 0 2 100% 273 Morris PAC / Palais Royale Marketing 18,974 3,332 6,664 9,191 1,755 10,555 44 289HAZMAT 31,530 - 21,542 - - 9,988 68% 291 Indiana River Rescue 120,800 6,560 59,074 26,401 - 61,726 49% 292 Police Grants 105,145 - 15,297 175,761 71,235 18,613 82% 294 Regional Police Academy 23,750 (7,687) 18,780 16,506 - 4,970 79 295 COPS MORE Grant 172,335 2,061 39,486 14,577 10,271 122,578 29 299 Police Federal Drug Enforcement 248,960 6,690 164,079 93,667 6,964 77,917 69 404 County Option Income Tax 15,660,371 1,518,171 8,009,987 6,563,138 2,218,022 5,432,363 65 408 Economic Development Income Tax 10,133,749 1,575,956 7,699,030 6,883,164 363,296 2,071,423 80 410 Urban Development Action Grant 438,203 - 146,068 - - 292,136 33% 655 Project Releaf 528,358 359,542 429,007 76,572 - 99,351 81 705 Police K -9 Unit 2,000 - 970 - - 1,030 49 Special Revenue Total 79,943,239 6,451,808 46,306,168 42,201,440 11,785,101 21,851,970 73% City Debt Service 313 Football Hall of Fame Debt Service 1,272,000 - 1,272,000 1,270,500 - - 100 City Debt Service Total 1,272,000 - 1,272,000 1,270,500 - - 100% Capital Project 377 Professional Sports Development 855,603 - 855,603 865,545 - 1 100 403 Zoo Endowment 49,000 - - - - 49,000 0 405 Park Nonreverting Capital 192,933 576 65,812 164,307 7,108 120,012 38 406 Cumulative Capital Development 542,691 56,546 530,664 530,664 - 12,027 98 407 Cumulative Capital Improvement 367,875 - 367,875 369,000 - - 100% 412 Major Moves Construction 3,096,061 161,438 1,926,681 1,825,005 1,093,399 75,981 98 416 Morris Performing Arts Center Capital 70,248 681 42,836 14,819 12,487 14,925 79 434 Community Revitalization Enhancement District 650,000 - 7,794 20,975 - 642,206 1 450 Palais Royale Historic Preservation 16,150 - - - - 16,150 0 677 Football Hall of Fame Capital 188,824 6,159 41,824 58,904 - 147,000 22 4 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY September 30, 2015 City FuCapital Project Total Enterprise 287 Emergency Medical Services Capital 288 Emergency Medical Services Operating 600 Consolidated Building Fund 601 Parking Garages 610 Solid Waste Operations 611 Solid Waste Capital 620 Water Works Operations 622 Water Works Capital 623 Water Works Bond Capital 624 Water Works Customer Deposit 625 Water Works Sinking 626 Water Works Bond Reserve 629 Water Works Reserve Operations & Maintenance 640 Sewer Repair Insurance 641 Sewage Works Operations 642 Sewage Works Capital 643 Sewage Works Reserve Operations & Maint. 647 Sewer Bond 2007 649 Sewage Sinking 658 Sewer Bond 2010 659 Sewer Bond 2011 661 Sewer Bond 2012 670 Century Center 671 Century Center Capital Enterprise Total Internal Service 222 Central Services 224 Central Services Capital 226 Liability Insurance 278 Take Home Vehicle Police 711 Self- Funded Employee Benefits 713 Unemployment Compensation Internal Service Total Trust& Agency 701 Firefighters Pension 702 Police Pension 730 City Cemetery Trust & Agency Total City Funds Total - Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF) 420 Tax Incremental Financing (TIF) - Downtown 422 TIF - West Washington 425 Redevelopment Retail & Leighton Plaza 426 TIF - Central Medical Service Area 429 River East Development Area (NE Dev TIF) 430 TIF - Southside Development #1 435 TIF - Douglas Road 436 River East Residential (NE Res TIF) Tax Increment Financing Total Redevelopment 433 Redevelopment General 439 Certified Technology Park 619 Blackthorn Operations Redevelopment Total Debt Service 315 Redevelopment Bond - Airport Taxable 328 Redevelopment Bond - Palais Royale 432 TIF - Southside Development #3 Debt Service Total Redevelopment Commission Controlled Funds Total 6,029,385 225,400 3,839,088 3,849,218 1,112,995 1,077,302 82% 750,000 - 59,387 - 619,271 71,342 90% 6,855,366 350,528 3,213,150 4,674,457 14,438 3,627,778 47% 4,205,401 223,591 2,405,746 2,276,349 546,219 1,253,436 70% 1,806,712 110,973 760,483 571,704 54,204 992,025 45% 5,873,863 404,307 4,116,804 4,552,160 132,382 1,624,677 72% 752,811 11,179 564,748 778,723 - 188,063 75% 15,844,471 1,406,623 10,968,544 10,642,917 478,896 4,397,031 72% 838,893 40,828 262,273 147,861 18,188 558,432 33% 183,230 - 183,082 554,576 - 148 100% 6,000 934 6,470 4,046 - (470) 108% 2,050,078 614 369,582 386,330 - 1,680,496 18% 14,500 1,438 8,811 - - 5,689 61 8,500 1,394 9,598 5,731 - (1,098) 113% 545,703 17,856 336,995 325,335 30,381 178,327 67% 38,696,974 2,289,867 29,053,786 25,209,834 1,644,908 7,998,280 79% 9,571,710 216,845 2,225,967 3,409,093 4,220,584 3,125,158 67% 15,000 2,294 15,764 9,425 - (764) 105% - 0 0 1,143 - (0) 0% 9,283,609 - 1,592,661 1,675,452 - 7,690,948 17% - - 2 924 - (2) 0 3,711,838 - 1,085,608 3,489,529 452,526 2,173,704 41 16,624,275 318,755 2,070,694 867,279 11,011,868 3,541,713 79% 4,532,562 322,937 2,972,572 2,865,798 - 1,559,990 66% 605,656 - 338,521 339,363 - 267,135 56% 122,777,152 5,720,964 62,621,250 62,788,030 19,223,866 40,932,037 67% 8,329,409 601,722 5,555,894 5,390,033 491,797 2,281,719 73% 271,850 28,196 28,196 - 38,140 205,514 24% 3,056,791 98,028 2,193,021 1,984,012 17,155 846,615 72% 71,100 - 1,086 - - 70,014 2% 16,696,935 1,281,353 10,448,245 11,015,322 149,597 6,099,092 63% 226,796 4,817 66,210 111,403 11,000 149,586 34% 28,652,881 2,014,116 18,292,652 18,500,771 707,689 9,652,540 66% 5,666,579 423,269 3,916,928 4,113,568 - 1,749,651 69% 6,832,235 526,456 4,777,506 5,086,630 - 2,054,729 70% 20,000 - - 8,658 - 20,000 0% 12,518,814 949,725 8,694,434 9,208,856 - 3,824,380 69 47,710,597 1,048,914 15,128,399 5,885,328 11,142,827 21,439,370 55% 4,088,473 - 4,088,473 3,121,914 - 0 100% 760,900 - 30,294 679 3,366 727,240 4% 154,716 3,107 86,364 95,791 - 68,352 56% 2,294,533 - 2,294,533 1,781,573 - 0 100% 7,239,524 - 205,706 5,909 231,896 6,801,922 6% 2,842,535 76,474 956,328 565,833 381,333 1,504,874 47% 345,389 - 341,187 395,621 4,200 2 100% 3,425,632 - 3,425,628 3,576,880 - 4 100% 68,862,299 1,128,496 26,556,912 15,429,530 11,763,623 30,541,764 56% 6,000 - - 15,703 - 6,000 0% 5,000,000 - 1,793,668 - 1,813,711 1,392,621 72% 201,649 - 201,228 1,248,883 - 421 100 5,207,649 - 1,994,896 1,264,586 1,813,711 1,399,042 73% 5,000 648 4,505 2,877 6,000 1,083 7,528 4,807 691,380 - 690,104 492,151 702,380 1,731 702,138 499,834 x,130,226 29,253,946 17,193,950 495 90% - (1,528) 125% - 1,276 100% - 242 100% 13,577,334 31,941,049 Grand Total 379,344,930 20,605,754 209,821,945 195,881,184 47,275,664 122,247,320 68% R Form 3 2015 City of South Bend Monthly Financial Report Fund /Department Name Mayor's Office JMonth I September Fund /Department Number 101 -0101 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 740,567 63,063 552,313 512,285 - 188,254 75% Local Income Taxes - - - - - - 0% Other Taxes - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 50 20 90 30 - (40) 180% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations 50 - 50 60 - (0) 100% Other Income 600 - - - - 600 0% Transfers In - - - - - - 0% Total Revenue 741,267 63,083 552,453 512,375 - 188,814 75% Expenditures Personnel 669,877 56,479 509,344 457,798 - 160,533 76% Supplies 12,413 910 8,529 16,009 985 2,899 77% Services 56,739 5,694 33,032 36,478 14 23,693 58% Debt Service 2,238 - 1,548 2,090 - 690 69% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 741,267 63,083 552,453 512,375 999 187,815 75% Net - - - - (999) 999 Cash Balance - - Staffing Full Time 7.00 7.00 7.00 Part -Time /Seasonal /Temporary 2.00 1.00 1.00 Total 9.00 8.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Expenditures are in line with budgeted expectations for 2015. Explain Significant Spending on Capital Projects Below: There are no capital projects budgeted for 2015. Form 3 Form 3 2015 City of South Bend Monthly Financial Report Fund /Department Name 311 Call Center jMonth I September Fund /Department Number 101 -0104 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue - - - (26,509) - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 486,733 31,310 354,230 353,037 - 132,503 73% Transfers In - - - - - - 0% Total Revenue 486,733 31,310 354,230 326,528 - 132,503 73% Expenditures Personnel 441,562 29,688 323,189 297,968 - 118,373 73% Supplies 6,125 320 1,857 13,376 - 4,268 30% Services 39,046 1,302 29,184 15,184 1,589 8,274 79% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 486,733 31,310 354,230 326,528 1,589 130,915 73% Net - - - - (1,589) 1,589 Cash Balance - - Staffing Full Time 6.50 6.50 6.50 Part -Time /Seasonal /Temporary 1.00 - - Total 7.50 7.50 7.50 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: No capital expenditures budgeted in 2015. Form 3 Form 3 2015 City of South Bend Monthly Financial Report Fund /Department Name I City Clerk jMonth I September Fund /Department Number 101 -0201 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 431,573 26,817 262,708 254,204 - 168,865 61% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 431,573 26,817 262,708 254,204 - 168,865 61% Expenditures Personnel 339,442 23,515 232,945 216,646 - 106,497 69% Supplies 7,740 174 1,371 7,065 1,000 5,369 31% Services 70,991 3,128 28,392 30,493 11,990 30,610 57% Debt Service - - - - - - 0% Capital 13,400 - - - - 13,400 0% Transfers Out - - - - - - 0% Total Expenditures 431,573 26,817 262,708 254,204 12,990 155,876 64% Net - - - - (12,990) 12,990 Cash Balance - - Staffing Full Time 5.00 5.00 5.00 Part -Time /Seasonal /Temporary - - - Total 5.00 5.00 5.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Expenditures are consistent with normal operating costs. Explain Significant Spending on Capital Projects Below: This year, a copier has been budgeted for capital expenditures. Form 3 Form 3 2015 City of South Bend Monthly Financial Report Fund /Department Name Common Council jMonth I September Fund /Department Number 101 -0301 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 481,484 33,016 357,209 313,042 - 124,275 74% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations 8,466 31 286 623 - 8,180 3% Other Income 200 - 200 - - - 100% Transfers In - - - - - - 0% Total Revenue 490,150 33,047 357,695 313,665 - 132,455 73% Expenditures Personnel 243,742 18,103 163,053 152,949 5,428 75,262 69% Supplies 4,706 88 2,136 518 89 2,480 47% Services 241,702 14,856 192,506 160,197 18,577 30,619 87% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 490,150 33,047 357,695 313,665 24,093 108,361 78% Net - - - - (24,093) 24,093 Cash Balance - - Staffing Full Time 9.00 9.00 9.00 Part -Time /Seasonal /Temporary - - - Total 9.00 9.00 9.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: There are nine (9) Council Members. One member has declined to receive a salary. Expenditures higher than normal due to unforseen legal expenses. Explain Significant Spending on Capital Projects Below: Form 3 Form 3 10 2015 City of South Bend Monthly Financial Report Fund /Department Name WNIT Contract jMonth I September Fund /Department Number 101 -0302 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 43,000 - 43,000 - - - 100% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 43,000 - 43,000 - - - 100% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 43,000 - 43,000 - - - 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 43,000 - 43,000 - - - 100% Net - - - - - - Cash Balance - - Staffing Full Time - - Part -Time /Seasonal /Temporary - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This annual expenditure was previously paid from the Council department (101 -0301) but was segregated upon the Council's request. The invoice was received 1 April and was paid 1 May. Explain Significant Spending on Capital Projects Below: Form 3 10 Form 3 2015 City of South Bend Monthly Financial Report Fund /Department Name Administration & Finance jMonth I September Fund /Department Number 101 -0401 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 2,008,324 124,683 1,336,363 1,516,755 - 671,961 67% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 600 - 556 1,430 - 44 93% Transfers In - - - - - - 0% Total Revenue 2,008,924 124,683 1,336,919 1,518,185 - 672,005 67% Expenditures Personnel 1,796,651 117,087 1,221,161 1,297,846 - 575,490 68% Supplies 38,109 2,290 23,925 25,292 783 13,401 65% Services 171,593 5,306 89,905 193,119 24,882 56,806 67% Debt Service 2,571 - 1,928 1,928 - 643 75% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 2,008,924 124,683 1,336,919 1,518,185 25,665 646,340 68% Net - - - - (25,665) 25,665 Cash Balance - - Staffing Full Time 22.00 19.00 Part -Time /Seasonal /Temporary - 2.00 Total 22.00 21.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Transferred Chief Technology Officer to COIT for 2015 budget and added new HR Generalist position. Overall spending appears consistent with expectations. Full time excludes 3 IT /Innovation employees who are paid from COIT. Explain Significant Spending on Capital Projects Below: None Form 3 Form 3 WA 2015 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center JMonth I September Fund /Department Number 101 -0404 1 Date Updated 10/8/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 170,132 8,011 263,956 (12,688) - (93,824) 155% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 917,000 66,988 483,535 719,003 - 433,465 53% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 6,000 304 3,964 5,200 - 2,036 66% Transfers In - - - - - - 0% Total Revenue 1,093,132 75,303 751,455 711,515 - 341,677 69% Expenditures Personnel 749,285 54,746 540,859 500,789 - 208,426 72% Supplies 33,542 1,318 13,925 14,114 6,757 12,860 62% Services 310,305 19,239 196,671 196,612 30,357 83,277 73% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,093,132 75,303 751,455 711,515 37,114 304,563 72% Net - - - - (37,114) 37,114 Cash Balance - - Staffing Full Time 12.00 12.00 Part -Time /Seasonal /Temporary 4.00 4.00 Total 16.00 16.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Royal Box Leasing revenue is expected to be received in the month of December and not in March as in previous years. Explain Significant Spending on Capital Projects Below: There are no Capital Expenses budgeted for this year. This is an Operating Budget. By Ordinance, Fund 416 is used to support renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons at the Morris Performing Arts Center. There are no Capital Expenses / Projects budgeted this year. Form 3 WA Form 3 13 2015 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale JMonth I September Fund /Department Number 101 -0405 1 Date Updated 10/8/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 201,023 (6,542) 106,211 141,816 - 50,872 53% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 316,270 35,534 211,027 158,703 - 105,243 67% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,000 2,406 13,165 10,428 - 5,835 69% Transfers In - - - - - - 0% Total Revenue 536,293 31,397 330,403 310,947 - 161,950 62% Expenditures Personnel 263,505 17,377 181,500 175,331 - 82,005 69% Supplies 23,897 404 5,433 5,257 8,535 9,929 58% Services 234,891 12,619 131,399 130,359 35,405 68,087 71% Debt Service - - - - - - 0% Capital 14,000 997 12,072 - - 1,928 86% Transfers Out - - - - - - 0% Total Expenditures 536,293 31,397 330,403 310,947 43,940 161,950 70% Net - - - - (43,940) - Cash Balance - - Staffing Full Time 2.00 2.00 2.00 Part -Time /Seasonal /Temporary 1.00 1.00 1.00 Total 3.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: AN Upgrades (screen, projector, computer). Curtain replacement project ($30,000.00) defer to 2016. Form 3 13 Form 3 14 2015 City of South Bend Monthly Financial Report Fund /Department Name Legal Department jMonth I September Fund /Department Number 101 -0501 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 965,099 52,571 652,104 725,280 - 312,995 68% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 3,000 - - 1,581 - 3,000 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 50,500 18,113 36,738 3,392 - 13,762 73% Transfers In - - - - - - 0% Total Revenue 1,018,599 70,684 688,842 730,253 - 329,757 68% Expenditures Personnel 948,013 67,223 648,490 698,702 - 299,523 68% Supplies 6,832 352 4,382 2,625 71 2,379 65% Services 62,454 3,109 35,018 27,973 4,807 22,629 64% Debt Service 1,300 - 953 953 319 28 98% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,018,599 70,684 688,842 730,253 5,197 324,560 68% Net - - - - (5,197) 5,197 Cash Balance - - Staffing Full Time 11.60 11.60 Part -Time /Seasonal /Temporary - - Total 11.60 11.60 - Explain Significant Revenue, Expenditure and Staffing ChangesNariances Below: The Other Income of $50,000 is reimbursement for legal expenses from TIF funds which will be received in December 2015. Encumbrances are the reason the expenses appear higher for August 2015. The encumbrances relate to subscriptions paid monthly and debt sevices paid quarterly. Spending appears to be on track with budgeted figures. Explain Significant Spending on Capital Projects Below: Form 3 14 Form 3 W 2015 City of South Bend Monthly Financial Report Fund /Department Name Engineering jMonth I September Fund /Department Number 101 -0602 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 981,906 71,113 719,490 781,251 - 262,416 73% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 77,027 (275) 2,892 19,762 - 74,135 4% Transfers In - - - - - - 0% Total Revenue 1,058,933 70,838 722,382 801,012 - 336,551 68% Expenditures Personnel 710,552 58,746 501,363 451,136 - 209,189 71% Supplies 29,262 495 21,771 14,510 439 7,053 76% Services 306,044 11,596 190,152 328,314 56,191 59,701 80% Debt Service 13,075 - 9,097 7,053 648 3,330 75% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,058,933 70,838 722,382 801,012 57,278 279,273 74% Net - - - - (57,278) 57,278 Cash Balance - - Staffing Full Time 7.90 8.75 Part -Time /Seasonal /Temporary 1.22 1.40 Total 9.12 10.15 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: $56K in encumbrance for Services include $49K for water system evaluation and $5,600 for education and training. Other income includes reimbursement from the River West (f /k /a Airport) TIF for 80% of the salary of a new engineer who began near the end of May. Explain Significant Spending on Capital Projects Below: Form 3 W Form 3 iV, 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Department jMonth I September Fund /Department Number 101 -0801 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 25,077,864 2,018,709 18,284,686 17,372,520 - 6,793,178 73% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - 24,316 - - 0% Charges for Services 200,000 - 759 200 - 199,241 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations 7,500 - - - - 7,500 0% Other Income 347,700 50,850 201,629 220,225 - 146,071 58% Transfers In - - - 12,567 - - 0% Total Revenue 25,633,064 2,069,559 18,487,074 17,629,828 - 7,145,990 72% Expenditures Personnel 22,659,224 1,722,609 16,385,515 14,870,221 - 6,273,709 72% Supplies 499,279 27,439 327,491 483,541 38,609 133,179 73% Services 2,466,561 319,177 1,769,372 2,207,714 79,942 617,247 75% Debt Service 8,000 354 4,696 3,194 - 3,304 59% Capital - (20) - 65,158 - - 0% Transfers Out - - - - - - 0% Total Expenditures 25,633,064 2,069,559 18,487,074 17,629,828 118,552 7,027,438 73% Net - - - - (118,552) 118,552 Cash Balance - - Staffing Full Time 263.00 255.00 255.00 Part -Time /Seasonal /Temporary 60.00 25.00 25.00 Total 323.00 280.00 280.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund includes the expenditures for 217 of the 260 budgeted Police officers and 106 civilian staff. Fund 249 contains the funding for 43 of the 260 Police officers that are funded by the LOIT. The 2015 Personnel Expenditure exceeds the prior year amount due to the increase in Police salaries, transfer of five officer's salaries from the LOIT to the General Fund and the transfer of eight Front Desk Staff from the Communications Budget to the Police Budget in 2015. Explain Significant Spending on Capital Projects Below: Form 3 iV, 2015 City of South Bend Monthly Financial Report Fund /Department Name Communications Center jMonth I September Fund /Department Number 101 -0802 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 1,687,540 128,638 1,292,851 1,506,717 - 394,689 77% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,687,540 128,638 1,292,851 1,506,717 - 394,689 77% Expenditures Personnel 143,972 8 135,181 1,497,440 - 8,791 94% Supplies - - - 1,362 - - 0% Services 1,543,568 128,630 1,157,670 7,915 385,890 8 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,687,540 128,638 1,292,851 1,506,717 385,890 8,799 99% Net - - - - (385,890) 385,890 Cash Balance - - Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Prior to December 31, 2014, this fund captured the cost of 35 of the 38 civilians and equipment to maintain the 911 communication center. Effective January 1, 2015 the County PSAP has consolidated the 911 call centers and SBPD no longer maintains a call center. The Personnel costs in January are the 2014 salary costs for the Communications staff paid in 2015. There are no additional salaries to be paid. The Services budget of $1,543,568 is the annual amount that the County will charge SBPD as a participant in using the PSAP. Explain Significant Spending on Capital Projects Below: Form 3 17 2015 City of South Bend Monthly Financial Report Fund /Department Name Fire Department JMonth I September Fund /Department Number 101 -0901 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 17,636,174 1,509,041 14,068,745 14,596,116 3,567,429 80% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 131,000 (126,645) 480 397,519 - 130,520 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 7,300 - 8,455 460 - (1,155) 116% Transfers In - - - 1,000,000 - - 0% Total Revenue 17,774,474 1,382,396 14,077,680 15,994,094 - 3,696,794 79% Expenditures Personnel 15,737,086 1,243,908 12,967,400 14,441,885 78,969 2,690,717 83% Supplies 320,618 9,699 100,572 290,118 21,941 198,104 38% Services 1,216,770 128,789 1,009,707 1,262,092 47,488 159,574 87% Debt Service - - - - - 0% Capital - - - - - - 0% Transfers Out 500,000 - - - - 500,000 0% Total Expenditures 17,774,474 1,382,396 14,077,680 15,994,094 148,399 3,548,396 1 80% Net - - - - (148,399) 148,399 Cash Balance - - Staffing Full Time 170.00 170.00 170.00 Part -Time /Seasonal /Temporary - - - Total 170.00 170.00 170.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The South Bend Fire Department is budgeted to have 251 sworn firefighters and 7 civilian full time employees. 37 firefighters are paid directly through the Public Safety LOIT. 47 Sworn Employee's and 4 civilian employee's costs are allocated to Fund 288 EMS Operations. We hold a lengthy recruitment process every 2 years and hire individuals in groups of 6 -10 as needed while that list is in effect. We also employ civilian administrative staff that handle payroll, purchasing and billing for our ambulance service. Explain Significant Spending on Capital Projects Below: The Fire Department uses EMS Capital Fund 287 to capture revenue gererated by ambulance calls. All capital projects relating to the Fire Department operations are run through that fund. For that reason, you will not see expenses related to purchasing fire apparatus, or capital improvements to buildings in the General Fund. Form 3 18 Form 3 19 2015 City of South Bend Monthly Financial Report Fund /Department Name Human Rights jMonth I September Fund /Department Number 101 -1008 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes /Non -Dept Revenue 373,179 36,829 284,717 257,243 - 88,462 76% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 373,179 36,829 284,717 257,243 - 88,462 76% Expenditures Personnel 286,475 22,215 218,116 203,907 - 68,359 76% Supplies 2,010 39 837 958 400 773 62% Services 73,492 14,575 55,357 52,378 4,307 13,828 81% Debt Service - - - - - - 0% Capital 11,202 - 10,407 - - 795 93% Transfers Out - - - - - - 0% Total Expenditures 373,179 36,829 284,717 257,243 4,707 83,756 78% Net - - - - (4,707) 4,707 Cash Balance - - Staffing Full Time 4.00 4.00 4.00 Part -Time /Seasonal /Temporary - - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Expenditures are consistent with normal operating costs. Explain Significant Spending on Capital Projects Below: Human Rights had money encumbered from last year for a copier. Purchase was made in January. Form 3 19 2015 City of South Bend Monthly Financial Report Fund /Department Name I Rainy Day jMonth I September Fund /Department Number 102 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 34,680 5,413 42,548 23,888 - (7,868) 123% Bond Proceeds - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 34,680 5,413 42,548 23,888 - (7,868) 123% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 34,680 5,413 42,548 23,888 - (7,868) Cash Balance 8,684,736 8,641,593 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant changes at this time. No expenditures are budgeted in this fund. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard & Poor's. Explain Significant Spending on Capital Projects Below: N/A Form 3 20 2015 City of South Bend Monthly Financial Report Fund /Department Name I Excess Levy jMonth I September Fund /Department Number 103 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 20 2 15 - - 5 74% Bond Proceeds - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 20 2 15 - - 5 74% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 20 2 15 - - 5 Cash Balance 3,662 - Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: A small excess of property tax was received in December 2014. The balance will be rolled into the General Fund in 2016. Explain Significant Spending on Capital Projects Below: N/A Form 3 21 Form 3 22 2015 City of South Bend Monthly Financial Report Fund /Department Name Parks & Recreation jMonth I September Fund /Department Number 201 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 7,340,000 - 4,145,751 4,021,603 - 3,194,249 56% Local Income Taxes - - - - - - 0% Other Taxes 1,510,875 73,736 990,974 871,485 - 519,901 66% Grants /Intergovernmental - - - - - - 0% Charges for Services 2,025,640 189,531 1,550,432 1,653,026 - 475,209 77% Interest Earnings 10,000 - 9,810 7,013 - 190 98% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 144,200 18,795 178,055 141,772 - (33,855) 123% Transfers In - - - - - - 0% Total Revenue 11,030,715 282,063 6,875,021 6,694,898 - 4,155,694 62% Expenditures Personnel 7,105,699 532,189 5,211,348 5,360,779 2,789 1,891,562 73% Supplies 1,109,836 96,993 800,653 988,087 136,669 172,514 84% Services 2,443,703 50,315 2,100,790 2,507,172 38,143 304,770 88% Debt Service 309,257 95,933 246,389 262,825 - 62,868 80% Capital - - - 51,538 - - 0% Transfers Out 95,500 - - - - 95,500 0% Total Expenditures 11,063,995 775,430 8,359,180 9,170,401 177,601 2,527,214 1 77% Net (33,280) (493,367) (1,484,159) (2,475,503) (177,601) 1,628,479 Cash Balance 2,021,372 1,785,854 Staffing Full Time 90.00 89.00 Part -Time /Seasonal /Temporary na 116.00 Total 90.00 205.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund 201 accounts for the annual operation of the Parks and Recreation Department. There are six divisions within the department: Administration, Maintenance, Golf, Recreation, Greenhouse, and Graffiti. In 2014 the Potawatomi Zoo began operation by the Potawatomi Zoological Society. Part time staffing is individuals, not FTEs. Property tax and other tax revenues are received in June and December of the year. Explain Significant Spending on Capital Projects Below: Because of decreasing property tax revenues, there is no capital budget in fund 201. A $5.6 million bond has been approved and funding is expected to be received in the second quarter of 2015. Form 3 22 Form 3 23 2015 City of South Bend Monthly Financial Report Fund /Department Name Motor Vehicle Highway jMonth I September Fund /Department Number 202 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 5,697,000 301,259 4,477,190 4,343,669 1,219,810 79% Grants /Intergovernmental - - 0% Charges for Services 265,000 5,884 226,123 261,734 38,877 85% Interest Earnings 9,500 3,035 21,277 9,621 (11,777) 224% Bond Proceeds - - 0% Donations - - 0% Other Income 27,300 13,529 38,006 43,439 (10,706) 139% Transfers In 3,703,000 1,188,250 2,864,750 1,483,291 838,250 77% Total Revenue 9,701,800 1,511,956 7,627,346 6,141,754 - 2,074,454 79% Expenditures Personnel 4,314,548 243,595 2,731,802 2,858,364 1,582,746 63% Supplies 2,789,854 232,010 1,415,949 1,346,160 265,681 1,108,224 60% Services 2,853,520 152,630 1,445,406 1,614,013 693,873 714,241 75% Debt Service 448,006 318 224,887 163,568 223,119 50% Capital 79,458 39,458 134,030 39,458 542 99% Transfers Out - - - - - - 0% Total Expenditures 10,485,386 628,554 5,857,502 6,116,135 999,012 3,628,873 65% Net (783,586) 883,403 1,769,844 25,619 (999,012) (1,554,419) Cash Balance 5,645,081 3,704,096 Staffing Full Time 52.65 47.65 Part -Time /Seasonal /Temporary 4.98 2.24 Total 57.63 49.89 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Information included for Streets, Traffic & Lighting, and Curb & Sidewalk. Explain Significant Spending on Capital Projects Below: Form 3 23 Form 3 24 2015 City of South Bend Monthly Financial Report Fund /Department Name Recreation Nonreverting jMonth I September Fund /Department Number 203 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 1,530,935 50,665 792,010 729,182 - 738,925 52% Interest Earnings 3,000 541 4,258 2,349 - (1,258) 142% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 45,000 8,990 55,887 59,888 - (10,887) 124% Transfers In - - - - - - 0% Total Revenue 1,578,935 60,196 852,155 791,419 - 726,780 54% Expenditures Personnel 737,842 32,303 393,415 368,164 - 344,427 53% Supplies 289,470 21,438 203,855 150,134 46,471 39,144 86% Services 522,157 24,865 207,894 202,157 12,070 302,193 42% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - 3,550 - - (3,550) 0% Total Expenditures 1,549,469 78,605 808,714 720,455 58,541 682,213 56% Net 29,466 (18,409) 43,441 70,964 (58,541) 44,567 Cash Balance 857,435 849,213 Staffing Full Time 1.00 1.00 Part -Time /Seasonal /Temporary - 32.00 Total 1.00 33.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund accounts for Parks and Recreation programs and events that are self funded through user fees. Registration for spring program, classes and softball leagues began in February.Part time employees are individuals, not FTEs. Explain Significant Spending on Capital Projects Below: Form 3 24 Form 3 25 2015 City of South Bend Monthly Financial Report Fund /Department Name Studebaker - Oliver Reverting Grants jMonth I September Fund /Department Number 209 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 640,000 7,543 93,602 - - 546,398 15% Charges for Services - - - - - - 0% Interest Earnings 7,000 692 5,389 3,003 - 1,611 77% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 647,000 8,235 98,991 3,003 - 548,009 15% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 630,000 22,078 88,138 - 484,202 57,660 91% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 630,000 22,078 88,138 - 484,202 57,660 91% Net 17,000 (13,844) 10,854 3,003 (484,202)1 490,348 Cash Balance 1,097,318 1,086,390 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The $640,000 represents a Brownfield Assessment Grant awarded by EPA for use in South Bend , Mishawaka and St. Joseph County. Consultant work proceeding. Explain Significant Spending on Capital Projects Below: Form 3 25 Form 3 26 2015 City of South Bend Monthly Financial Report Fund /Department Name Economic Development State Grants JMonth I September Fund /Department Number 210 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 3,600,000 400,000 800,000 - - 2,800,000 22% Charges for Services - - - - - - 0% Interest Earnings 13,544 190 7,405 8,123 - 6,139 55% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 59,966 749 30,508 28,883 - 29,458 51% Transfers In - - - - - - 0% Total Revenue 3,673,510 400,938 837,913 37,005 - 2,835,597 23% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,622,400 166,675 194,775 - - 1,427,625 12% Debt Service 72,012 18,003 54,008 54,008 - 18,004 75% Capital 2,000,000 - 400,000 - 791,339 808,661 60% Transfers Out - - - - - - 0% Total Expenditures 3,694,412 184,678 648,783 54,008 791,339 2,254,290 39% Net (20,902) 216,260 189,130 (17,002) (791,339) 581,307 Cash Balance 518,562 331,948 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant issues. We received a grant from the IDGF in 2014 in the amount of $2,000,000 to be used for Ignition Park Infrastructure. $1,600,000 of this grant remains. An additional $2,000,000 state grant has been awarded for the ND Turbo Project. Explain Significant Spending on Capital Projects Below: Capital expenditures shown here are for the ND Turbo Project. Form 3 26 Form 3 27 2015 City of South Bend Monthly Financial Report Fund /Department Name Department of Community Investme jMonth I September Fund /Department Number 211 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 243,000 13,337 239,043 268,565 - 3,957 98% Grants /Intergovernmental 416,787 - 1,951 10,680 - 414,836 0% Charges for Services 2,000 - 430 365 - 1,570 22% Interest Earnings 8,500 474 5,185 2,578 - 3,315 61% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,500 - 2,480 1,956 - 20 99% Transfers In 1,967,638 491,910 1,475,729 1,266,719 - 491,910 75% Total Revenue 2,640,425 505,720 1,724,817 1,550,863 - 915,608 65% Expenditures Personnel 2,120,943 147,419 1,466,959 1,464,199 - 653,984 69% Supplies 35,753 813 23,010 26,891 2,136 10,607 70% Services 505,034 33,359 322,561 188,410 32,530 149,943 70% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 2,661,730 181,591 1,812,531 1,679,500 34,666 814,534 69% Net (21,305) 324,129 (87,714) (128,637) (34,666) 101,075 Cash Balance 986,504 778,678 Staffing Full Time 25.00 24.00 24.00 Part -Time /Seasonal /Temporary - - - Total 25.00 24.00 24.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund covers operations of the Department of Community Investment. Transfers In come from EDIT on a quarterly basis. One position vacated in August. In the process of finding a replacement, though likely won't be finalized until October. Explain Significant Spending on Capital Projects Below: Form 3 27 Form 3 28 2015 City of South Bend Monthly Financial Report Fund /Department Name Dept of Community Investment Gr jMonth I September Fund /Department Number 212 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 5,525,000 452,301 1,788,966 2,609,411 - 3,736,034 32% Charges for Services 1,000 10 414 664 - 586 41% Interest Earnings 2,000 14 1,490 1,531 - 510 74% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 362,000 1,941 258,126 322,240 - 103,874 71% Transfers In - - - - - - 0% Total Revenue 5,890,000 454,267 2,048,996 2,933,846 - 3,841,004 35% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - 180,000 - - (180,000) 0% Capital - - - - - - 0% Grants 6,547,968 287,830 1,827,025 2,984,923 3,824,644 896,299 86% Transfers Out - - - - - - 0% Total Expenditures 6,547,968 287,830 2,007,025 2,984,923 3,824,644 716,299 89% Net (657,968) 166,437 41,971 (51,077) (3,824,644) 3,124,705 Cash Balance 823,520 539,895 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund covers multiple federal grants. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on -going and the timing of funding varies widely. Explain Significant Spending on Capital Projects Below: Form 3 28 Form 3 29 2015 City of South Bend Monthly Financial Report Fund /Department Name Police State Seizures jMonth I September Fund /Department Number 216 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 35,000 - 14,314 28,309 - 20,686 41% Charges for Services - - - - - - 0% Interest Earnings 450 126 932 451 - (482) 207% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 600 - - - - 600 0% Transfers In - - - 0% Total Revenue 36,050 126 15,246 28,760 - 20,804 42% Expenditures Personnel - - - - - - 0% Supplies - 0% Services 35,900 - - 35,900 0% Debt Service - - - - - 0% Capital - - - - - - 0% Transfers Out - 0% Total Expenditures 35,900 - - - - 35,900 0% Net 150 126 15,246 28,760 - (15,096) Cash Balance 202,678 187,427 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. Expenditures are to be used to support the Police Departments effort to combat drug activity. Explain Significant Spending on Capital Projects Below: Form 3 29 Form 3 30 2015 City of South Bend Monthly Financial Report Fund /Department Name Gift, Donation, Bequest JMonth I September Fund /Department Number 217 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 800 38 457 323 - 343 57% Bond Proceeds - - - - - - 0% Donations 398,000 1,250 4,698 171,113 - 393,302 1% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 398,800 1,288 5,154 171,435 - 393,646 1% Expenditures Personnel - - - - - - 0% Supplies 1,552 - - 13,736 1,552 0 100% Services 297,094 - 81,093 - - 216,001 27% Debt Service - - - - - - 0% Capital 15,000 - - - - 15,000 0% Transfers Out - - - - - - 0% Total Expenditures 313,646 - 81,093 13,736 1,552 231,001 26% Net 85,154 1,288 (75,939) 157,699 (1,552) 162,645 Cash Balance 61,999 232,433 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Gift, Donation, and Bequest fund may be used by all City departments but, normally, the majority of donations are for Animal Care and Control and Community Investment (i.e. bicycle signs). In 2015, the second half of a grant for V &A housing in the amount of $216,000 is expected and will be used to remediate or demolish qualifying structures. Explain Significant Spending on Capital Projects Below: None Form 3 30 Form 3 191 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Curfew Violations jMonth I September Fund /Department Number 218 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 1,000 - 88 338 - 912 9% Interest Earnings 25 8 59 32 - (34) 236% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,025 8 147 370 - 878 14% Expenditures Personnel - - - - - - 0% Supplies - - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,000 - - - - 1,000 0% Net 25 8 147 370 - (122) Cash Balance 12,153 11,918 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to collect curfew and prostitution fines. Expenditures are used for Police activities and training. Explain Significant Spending on Capital Projects Below: Form 3 191 Form 3 KYA 2015 City of South Bend Monthly Financial Report Fund /Department Name Law Enforcement Continuing Educ jMonth I September Fund /Department Number 220 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 50,000 - 49,119 10,000 - 881 98% Charges for Services 182,000 21,506 164,404 128,620 - 17,596 90% Interest Earnings 3,000 598 4,777 2,753 - (1,777) 159% Bond Proceeds - - - - - - 0% Donations 2,000 660 660 - - 1,340 33% Other Income 33,000 1,152 15,080 13,601 - 17,920 46% Transfers In - - - - - 0% Total Revenue 270,000 23,916 234,040 154,974 - 35,960 87% Expenditures Personnel - - - - - - 0% Supplies 172,478 14,890 113,942 29,689 26,607 31,929 81% Services 230,000 44,827 187,384 102,399 - 42,616 81% Debt Service - - - - - - 0% Capital - - - 13,947 - - 0% Transfers Out - - - - - - 0% Total Expenditures 402,478 59,717 301,326 146,035 26,607 74,545 81% Net (132,478) (35,801) (67,286) 8,939 (26,607) (38,585) Cash Balance 907,164 990,163 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established for the continuing education and supplies for police and is funded by fees from accident reports, gun permits, false alarm and loud noise fines. Supplies expenditures exceeds 2014 due to the transfer of operating supply expenditures from the General Fund. The increase in Services expenditures over 2014 is due to increased training in 2015. Explain Significant Spending on Capital Projects Below: Form 3 KYA Form 3 33 2015 City of South Bend Monthly Financial Report Fund /Department Name Loss Recovery JMonth I September Fund /Department Number 227 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 30,000 1,511 21,583 21,331 - 8,417 72% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 30,500 - 30,500 - - - 100% Transfers In - - - - - - 0% Total Revenue 60,500 1,511 52,083 21,331 - 8,417 86% Expenditures Personnel - - - - - - 0% Supplies 67,500 8,978 62,201 - 17,449 (12,150) 118% Services 3,280,635 4,576 1,935,004 1,005,299 1,204,662 140,969 96% Debt Service - - - - - - 0% Capital 1,889,108 11,105 1,684,057 164,420 339,134 (134,084) 107% Transfers Out - - - - - - 0% Total Expenditures 5,237,243 24,659 3,681,262 1,169,719 1,561,245 (5,265) 100% Net (5,176,743) (23,147) (3,629,179) (1,148,388) (1,561,245) 13,681 Cash Balance 2,234,714 6,787,645 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Of the $3.28 million budgeted for Services, $1.2 million remains encumbered for the vacant and abandoned housing initiative. The Other Income is revenue from the Light Up South Bend program, where residents pay $250 of the cost toward installation of Lampposts in their front yards. The extra $500 in revenue is offset by a $500 return as two homeowners weren't able to participate in the program and had their contributions returned to them. Explain Significant Spending on Capital Projects Below: $1.889 million has been budgeted in 2015 for the Smart Streets initiative. As of September, all Capital encumbrances are for the Lincolnway West Corridors project. Form 3 33 2015 City of South Bend Monthly Financial Report Fund /Department Name Emergency Phone System jMonth I September Fund /Department Number 244 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - 215,000 - - 0% Charges for Services - - - - - - 0% Interest Earnings 20 - 19 - - 1 97% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 20 - 19 215,000 - 1 97% Expenditures Personnel - - - 147,690 - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - 147,690 - - 0% Net 20 - 19 67,310 - 1 Cash Balance 33,671 67,310 Staffing Full Time 3.00 - - Part -Time /Seasonal /Temporary - - - Total 3.00 - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was set up per requirement by the State Board Of Accounts (SBOA) to cover the cost of 911 Police Communication personnel costs covered by a State Grant. This fund will be closed in 2015 with the advent of the county -wide PSAP system. Explain Significant Spending on Capital Projects Below: None. No capital is purchased from this fund. Form 3 34 Form 3 1911 2015 City of South Bend Monthly Financial Report Fund /Department Name Public Safety LOIT jMonth I September Fund /Department Number 249 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes 6,466,190 1,077,698 4,849,643 4,785,022 - 1,616,547 75% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 483 4,878 4,489 - 1,122 81% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 50 - 13 - - 37 27% Transfers In - - - - - - 0% Total Revenue 6,472,240 1,078,181 4,854,534 4,789,511 - 1,617,706 75% Expenditures Personnel 7,246,551 568,812 5,168,237 5,558,635 - 2,078,314 71% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 7,246,551 568,812 5,168,237 5,558,635 - 2,078,314 71% Net (774,311) 509,370 (313,703) (769,125) - (460,608) Cash Balance 976,720 1,263,070 Staffing Full Time 80.00 Part -Time /Seasonal /Temporary - - Total 80.00 - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund will cover the costs of salaries and fringes for 43 police officers and 37 firefighters in 2015. Explain Significant Spending on Capital Projects Below: None. No capital equipment is purchased from this fund. Form 3 1911 2015 City of South Bend Monthly Financial Report Fund /Department Name Local Roads & Streets IMonth I September Fund /Department Number 251 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 1,045,000 90,567 765,638 744,998 - 279,362 73% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 17,300 1,661 13,102 6,072 - 4,198 76% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 770,000 169,464 189,839 33,801 - 580,161 25% Transfers In - - - - - - 0% Total Revenue 1,832,300 261,693 968,578 784,872 - 863,722 53% Expenditures Personnel - - - - - - 0% Supplies 460,229 72,046 229,752 342,382 150,248 80,229 83% Services 77,500 - 11,000 - 72,575 (6,075) 108% Debt Service - - - - - - 0% Capital 1,798,492 82,726 471,553 83,604 924,969 401,970 78% Transfers Out - - - - - - 0% Total Expenditures 2,336,221 154,772 712,305 425,986 1,147,791 476,124 80% Net (503,921) 106,921 256,273 358,886 (1,147,791) 387,597 Cash Balance 2,700,721 2,300,261 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund receives most of its revenue through the gas tax, budgeted at $1 million for 2015. Other Income is reimbursement from the Indiana Department of Transportation (INDOT) as they pay the City back for their share of certain construction projects. The fund is used predominantly for street capital projects but $537,000 is used for material for street repairs and other maintenance items. In July a new estimate of gas tax receivable increased the revenue budget by $45,000. Explain Significant Spending on Capital Projects Below: Projects in 2015 include the Safe Routes to School initiative for Coquillard and Harrison schools, Bendix Drive, and the Boland bicycle trail. The $925K in encumbrance includes $191 K for Bendix Dr. (Lathrop to Toll Road), $153K for the Boland Trail, $346K for Safe Routes to School ( Coquillard, Harrison, Perley and Lincoln schools) and $206K for Olive St. at Sample design. Form 3 191t Form 3 37 2015 City of South Bend Monthly Financial Report Fund /Department Name Excess Welfare Distribution jMonth I September Fund /Department Number 252 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - 0 3 - (0) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - 0 3 - (0) 0% Expenditures Personnel - - - - - - 0% Supplies 8 - - - - 8 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 8 - - - - 8 0% Net (8) - 0 3 - (8) Cash Balance 8 1,153 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: In 2009, the City received a one -time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for both the Police and Fire departments. Money in this fund may only be used for public safety purposes. This fund will be closed out in 2015. Explain Significant Spending on Capital Projects Below: Form 3 37 Form 3 38 2015 City of South Bend Monthly Financial Report Fund /Department Name Human Rights Federal Grant JMonth I September Fund /Department Number 258 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 189,000 18,850 72,117 36,666 - 116,883 38% Charges for Services - - - - - - 0% Interest Earnings 2,000 288 2,083 1,181 - (83) 104% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 18,950 - 17,660 9,548 - 1,290 93% Transfers In - - - - - - 0% Total Revenue 209,950 19,138 91,860 47,395 - 118,090 44% Expenditures Personnel 123,657 8,949 88,145 84,203 - 35,512 71% Supplies 2,800 881 1,624 1,350 205 971 65% Services 122,600 10,628 76,323 60,595 6,154 40,124 67% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 249,057 20,458 166,092 146,148 6,359 76,607 69% Net (39,107) (1,320) (74,232) (98,753) (6,359) 41,484 Cash Balance 456,019 368,022 Staffing Full Time 2.00 2.00 2.00 Part -Time /Seasonal /Temporary 2.00 2.00 2.00 Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. The Human Rights mission is to educate and promote fair housing as well as ensure that all citizens receive equal employment opportunity. Expenditures are higher than last year at this time. Higher spending occurred in the services category as a payment for services from 2014 was paid early this year. Explain Significant Spending on Capital Projects Below: No capital projects have been budgeted for this year. Form 3 38 Form 3 39 2015 City of South Bend Monthly Financial Report Fund /Department Name Eastrace Waterway jMonth I September Fund /Department Number 271 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 50 1 20 31 - 30 39% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 50 1 20 31 - 30 39% Expenditures Personnel - - - - - - 0% Supplies 4,000 - 3,998 9,092 0 2 100% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 4,000 - 3,998 9,092 0 2 100% Net (3,950) 1 (3,978) (9,060) (0) 28 Cash Balance 1,334 5,312 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In recent years there have been no races. Explain Significant Spending on Capital Projects Below: Form 3 39 2015 City of South Bend Monthly Financial Report Fund /Department Name Morris PAC / Palais Royale Marke jMonth I September Fund /Department Number 273 1 Date Updated 10/8/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 17,900 50 7,058 8,160 - 10,842 39% Interest Earnings 100 19 135 73 - (35) 135% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 18,000 69 7,193 8,233 - 10,807 40% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 18,974 3,332 6,664 9,191 1,755 10,555 44% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 18,974 3,332 6,664 9,191 1,755 10,555 44% Net (974) (3,263) 530 (958) (1,755) 251 Cash Balance 27,243 27,027 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate non - reverting fund to receive monies from solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund Form 3 40 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Block Grants jMonth I September Fund /Department Number 280 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 125 2 19 11 - 106 15% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 125 2 19 11 - 106 15% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 125 2 19 11 - 106 Cash Balance 3,847 3,828 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Justice Assistance Grant 2009 -SB -B9 -1280 was essentially completed last year. Explain Significant Spending on Capital Projects Below: Form 3 41 Form 3 42 2015 City of South Bend Monthly Financial Report Fund /Department Name Economic Develop. Commission-Reven jMonth I September Fund /Department Number 281 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 200 - - - - 200 0% Interest Earnings 100 17 134 75 - (34) 134% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 300 17 134 75 - 166 45% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 300 17 134 75 - 166 Cash Balance 27,339 27,203 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund to be used only for the expenses of EDC revenue bonds. These bonds have been paid off. Fund to be closed during 2015. Explain Significant Spending on Capital Projects Below: Form 3 42 Form 3 43 2015 City of South Bend Monthly Financial Report Fund /Department Name I HAZMAT JMonth I September Fund /Department Number 289 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 14,000 - 13,787 24,055 - 213 98% Interest Earnings 100 20 162 60 - (62) 162% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 14,100 20 13,948 24,115 - 152 99% Expenditures Personnel - - - - - - 0% Supplies 31,530 - 21,542 - 9,988 68% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 31,530 - 21,542 - - 9,988 68% Net (17,430) 20 (7,593) 24,115 - (9,837) Cash Balance 32,035 40,322 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Charges for Service for HAZ -MAT responses. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department. Explain Significant Spending on Capital Projects Below: No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the minimal fees collected in this fund are used to replace equipment and gear used in responses. Form 3 43 Form 3 44 2015 City of South Bend Monthly Financial Report Fund /Department Name Indiana River Rescue jMonth I September Fund /Department Number 291 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - 975 - - 0% Charges for Services 45,000 - 30,600 37,600 - 14,400 68% Interest Earnings 350 52 453 292 - (103) 129% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 45,350 52 31,053 38,867 - 14,297 68% Expenditures Personnel 7,500 231 1,962 628 - 5,538 26% Supplies 8,800 42 2,063 1,921 - 6,737 23% Services 79,500 6,287 34,052 23,852 - 45,448 43% Debt Service - - - - - - 0% Capital 25,000 - 20,997 - - 4,003 84% Transfers Out - - - - - - 0% Total Expenditures 120,800 6,560 59,074 26,401 - 61,726 49% Net (75,450) (6,508) (28,021) 12,466 - (47,429) Cash Balance 77,379 108,184 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2 -4 schools a year, each a week in duration. Expenditures are for the maintenance and repair of rescue equipment. Explain Significant Spending on Capital Projects Below: Form 3 44 Form 3 45 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Grants jMonth I September Fund /Department Number 292 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 90,000 - 56,891 76,920 - 33,109 63% Charges for Services - - - - - - 0% Interest Earnings - - 55 - - (55) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 90,000 - 56,946 76,920 - 33,054 63% Expenditures Personnel - - - - - - 0% Supplies 14,186 - 14,790 - - (604) 104% Services 959 - 507 138,059 71,235 (70,783) 7481% Debt Service - - - - - - 0% Capital 90,000 - - 37,702 - 90,000 0% Transfers Out - - - - - - 0% Total Expenditures 105,145 - 15,297 175,761 71,235 18,613 82% Net (15,145) - 41,649 (98,841) (71,235) 14,441 Cash Balance 137,058 105,668 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This Fund was set up to track the revenue and expenditures related to specific Federal Grants. Expenditures have been outlined in the grant. Explain Significant Spending on Capital Projects Below: Form 3 45 Form 3 46 2015 City of South Bend Monthly Financial Report Fund /Department Name Regional Police Academy jMonth I September Fund /Department Number 294 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 20,500 - 20,488 18,275 - 13 100% Interest Earnings 200 39 330 216 - (130) 165% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 2,000 - - - - 2,000 0% Transfers In - - - - - - 0% Total Revenue 22,700 39 20,818 18,491 - 1,883 92% Expenditures Personnel - - - - - - 0% Supplies 1,750 - 1,295 691 - 455 74% Services 22,000 (7,687) 17,485 15,815 - 4,515 79% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 23,750 (7,687) 18,780 16,506 - 4,970 79% Net (1,050) 7,726 2,038 1,985 - (3,088) Cash Balance 70,320 70,070 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. The Service expenditure in 2015 was the instructor cost for a Field Training Officer course offered by the Academy. Explain Significant Spending on Capital Projects Below: Form 3 46 Form 3 47 2015 City of South Bend Monthly Financial Report Fund /Department Name COPS MORE Grant jMonth I September Fund /Department Number 295 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 86,658 - 1,681 - - 84,977 2% Charges for Services - - - - - - 0% Interest Earnings 350 71 518 310 - (168) 148% Bond Proceeds - - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 38,000 710 17,900 7,816 - 20,100 47% Transfers In 22,000 - 20,965 - - 1,035 95% Total Revenue 150,258 781 41,064 8,126 - 109,194 27% Expenditures Personnel - - - - - - 0% Supplies 45,735 - 34,265 6,365 10,271 1,199 97% Services 66,000 2,061 5,221 8,212 - 60,779 8% Debt Service - - - - - - 0% Capital 60,600 - - - - 60,600 0% Transfers Out - - - - - - 0% Total Expenditures 172,335 2,061 39,486 14,577 10,271 122,578 29% Net (22,077) (1,280) 1,578 (6,451) (10,271) (13,384) Cash Balance 107,812 106,893 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees. In January, $20,490 was expended in Supplies for dashboard cameras for Police vehicles which will be reimbursed by Federal Grant. Explain Significant Spending on Capital Projects Below: Form 3 47 Form 3 48 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Federal Drug Enforcement jMonth I September Fund /Department Number 299 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 75,000 - 63,744 35,542 - 11,256 85% Charges for Services - - - - - - 0% Interest Earnings 1,000 76 772 742 - 228 77% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,000 3,864 3,864 7,636 - (2,864) 386% Transfers In - - - - - - 0% Total Revenue 77,000 3,940 68,380 43,920 - 8,620 89% Expenditures Personnel - - - - - - 0% Supplies 84,759 6,251 60,827 26,995 6,964 16,968 80% Services 34,201 439 23,541 25,994 - 10,660 69% Debt Service - - - - - - 0% Capital 130,000 - 79,711 40,678 - 50,289 61% Transfers Out - - - - - - 0% Total Expenditures 248,960 6,690 164,079 93,667 6,964 77,917 69% Net (171,960) (2,750) (95,699) (49,747) (6,964) (69,297) Cash Balance 249,844 335,414 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to receive the Police Department share of money acquired in drug enforcement activity. Expenditures are to be used to fund drug enforcement and training. Explain Significant Spending on Capital Projects Below: Form 3 48 2015 City of South Bend Monthly Financial Report Fund /Department Name County Option Income Tax jMonth I September Fund /Department Number 404 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes 8,859,912 1,476,652 6,644,934 6,484,358 - 2,214,978 75% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 58,000 9,087 71,936 40,296 - (13,936) 124% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 966,059 41,320 542,452 390,547 - 423,607 56% Transfers In - - - - - - 0% Total Revenue 9,883,971 1,527,060 7,259,323 6,915,201 - 2,624,648 73% Expenditures Personnel 427,077 25,782 242,899 - - 184,178 57% Supplies 1,384,804 63,821 639,073 913,556 16,824 728,907 47% Services 8,159,164 653,872 3,916,051 2,977,838 1,286,303 2,956,810 64% Debt Service 2,487,504 399,696 2,058,176 2,005,469 - 429,328 83% Capital 1,701,822 - 28,788 116,275 914,895 758,139 55% Transfers Out 1,500,000 375,000 1,125,000 550,000 - 375,000 75% Total Expenditures 15,660,371 1,518,171 8,009,987 6,563,138 2,218,022 5,432,363 1 65% Net (5,776,400) 8,889 (750,664) 352,063 (2,218,022) (2,807,714) Cash Balance 14,200,718 15,257,698 Staffing Full Time 4.00 3.00 3.00 Part -Time /Seasonal /Temporary - - - Total 4.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Transferred Chief Information Officer (fomerly Director of IT) and Chief Innovation Officer and (2) Business Analysts (new in 2015) to COIT. Budget increase of approximately $3.0 million in "Services" for education and travel due to IT related expenses to COIT to maintain IT professional who support the city. Increase also due to election expense as 2015 is a mayoral election year. This category also increased to include the SMART program and construction skill training and recruiting expenses. Other income in 2015 includes $438,203 in loan repayments from the UDAG Fund 410 for the 1st Source /Marriott loan based on BDC collections as well as charges to City departments for computer services. Explain Significant Spending on Capital Projects Below: This year, $341,500 has been budgeted for IT upgrades such as fiber enhancements to the County City building, Central Services and the Water Works Olive St. Station. An additional $972,500 was appropriated in May 2014 to pay Transpo for the City's portion of the new CNG fueling station. An encumbered amount of $890,000 remaining has been carried forward to 2015. Lastly, approximately $470,000 has been budgeted for the corridors implementation. Form 3 49 2015 City of South Bend Monthly Financial Report Fund /Department Name Economic Development Income Tax jMonth I September Fund /Department Number 408 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes 8,981,877 1,496,980 6,736,408 6,597,616 - 2,245,469 75% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 504,660 - 504,660 354,660 - - 100% Interest Earnings 63,000 6,151 50,031 28,060 - 12,969 79% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 100 - 82 11,948 - 18 82% Transfers In - - - - - - 0% Total Revenue 9,549,637 1,503,131 7,291,181 6,992,284 - 2,258,456 76% Expenditures Personnel - - - 298,127 - - 0% Supplies - - - - - - 0% Services 1,869,044 289,941 1,162,038 1,120,263 362,496 344,510 82% Debt Service 1,776,923 330,855 1,670,955 1,925,520 - 105,968 94% Capital 4,000 - 3,200 185,964 800 - 100% Transfers Out 6,483,782 955,160 4,862,837 3,353,290 - 1,620,945 75% Total Expenditures 10,133,749 1,575,956 7,699,030 6,883,164 363,296 2,071,423 80% Net (584,112) (72,825) (407,849) 109,120 (363,296) 187,033 Cash Balance 9,762,377 10,951,247 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: In 2015, Code Enforcement personnel expense is fully paid out of Fund 600, therefore, no additional expenses will be incurred in 2015 related to Code in this fund. Transfers out relate to: Community Investment ($1,967,638), Streets ($1,853,000), Code Enforcement ($2,033,776) and Animal Care & Control ($629,368). Services include DTSB management costs, Chamber grants, and others. Due to delays at the County level, August EDIT distributions were received in September, therefore, September receipts are higher than normal. Explain Significant Spending on Capital Projects Below: $275,000 has been budgeted for the Potawatomi Zoological Society. Form 3 50 Form 3 61 2015 City of South Bend Monthly Financial Report Fund /Department Name Urban Development Action Grant jMonth I September Fund /Department Number 410 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 860 83 439 76 - 421 51% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 1,039,576 787,604 1,039,452 - - 124 100% Transfers In - - - - - - 0% Total Revenue 1,040,436 787,687 1,039,891 76 - 545 100% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 438,203 - 146,068 - - 292,136 33% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 438,203 - 146,068 - - 292,136 33% Net 602,233 787,687 893,823 76 - (291,590) Cash Balance 921,489 27,664 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This budget usually includes payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from BDC collections) is actually received. New payments from the BDC are expected in 2015. Explain Significant Spending on Capital Projects Below: Form 3 61 Form 3 M 2015 City of South Bend Monthly Financial Report Fund /Department Name Project Releaf jMonth I September Fund /Department Number 655 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 429,000 36,623 328,550 327,018 100,450 77% Interest Earnings 2,700 742 5,341 2,871 (2,641) 198% Bond Proceeds - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 431,700 37,366 333,891 329,889 - 97,809 77% Expenditures Personnel 64,081 12 1,501 1,531 62,580 2% Supplies 6,000 6,000 0% Services 36,058 9,530 29,777 27,342 6,281 83% Debt Service 72,219 47,728 47,699 24,491 66% Capital - - 0% Transfers Out 350,000 350,000 350,000 - - 100% Total Expenditures 528,358 359,542 429,007 76,572 - 99,351 81% Net (96,658) (322,177) (95,116) 253,316 - (1,542) Cash Balance 885,137 1,192,228 Staffing Full Time - - Part -Time /Seasonal /Temporary 2.16 - - Total 2.16 - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fall ReLeaf scheduled for October 2015. Explain Significant Spending on Capital Projects Below: Form 3 M Form 3 53 2015 City of South Bend Monthly Financial Report Fund /Department Name Police K -9 Unit jMonth I September Fund /Department Number 705 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 10 2 16 6 - (6) 160% Bond Proceeds - - - - - - 0% Donations 1,990 - 1,500 1,000 - 490 75% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,000 2 1,516 1,006 - 484 76% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 2,000 - 970 - - 1,030 49% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 2,000 - 970 - - 1,030 49% Net - 2 546 1,006 - (546) Cash Balance 3,865 2,318 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was set up to receive donations for the Police K9 unit and track expenditures of those funds. Explain Significant Spending on Capital Projects Below: Form 3 53 2015 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Debt Servi jMonth I September Fund /Department Number 313 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 1,177,620 - 501,785 271,788 - 675,835 43% Local Income Taxes - - - - - - 0% Other Taxes 96,436 4,256 74,708 86,937 - 21,728 77% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 50 - 41 - - 9 82% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 1,274,106 4,256 576,534 358,725 - 697,572 45% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 1,272,000 - 1,272,000 1,270,500 - - 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 1,272,000 - 1,272,000 1,270,500 - - 100% Net 2,106 4,256 (695,466) (911,775) - 697,572 Cash Balance (621,344) (195,439) Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is used to collect a separate property tax levy (distributions received in June and December) and is used to pay debt service on the former College Football Hall of Fame building (payments due in February and July). Because of the timing of revenue and expenditures this fund will typically have a negative cash balance until the property tax distributions are received. PILOT taxes paid by the utilities are received monthly in this fund. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018. On 15 April 2015 the Mayor announced a possible sale of the Hall of Fame to a private company. If the sale proceeds as planned, this fund will receive $240,000 per year for the next 5 years that will be used to offset debt service costs. Explain Significant Spending on Capital Projects Below: None Form 3 54 2015 City of South Bend Monthly Financial Report Fund /Department Name Professional Sports Development IMonth I September Fund /Department Number 377 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 747,750 44,865 524,772 447,704 - 222,978 70% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 5,600 174 2,167 1,642 - 3,433 39% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 60,661 - 56,233 66,710 - 4,428 93% Transfers In - - - - - - 0% Total Revenue 814,011 45,039 583,171 516,055 - 230,840 72% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 855,603 - 855,603 865,545 - 1 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 855,603 - 855,603 865,545 - 1 100% Net (41,592) 45,039 (272,431) (349,490) - 230,839 Cash Balance 323,661 492,567 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Effective January 1, 2013, this fund no longer collects hotel /motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund is currenty used for debt. PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Four Winds Field, Century Center, Morris Performing Arts Center and Studebaker National Museum). Four Winds Field generates the majority of PSDA revenue. The January debt service payment has been made for 2015. The final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) was paid January 15, 2013. Explain Significant Spending on Capital Projects Below: Form 3 611 2015 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Stadium Capital jMonth I September Fund /Department Number 401 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 15,000 41,853 41,853 13,526 - (26,853) 279% Interest Earnings 100 25 199 74 - (99) 199% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - 0% Transfers In - - - - - - 0% Total Revenue 15,100 41,879 42,052 13,601 - (26,952) 278% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 15,100 41,879 42,052 13,601 - (26,952) Cash Balance 82,503 40,451 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Fund 401 accounts for capital spending on Coveleski Stadium. This fund received $41,853 in September from Four Winds Field as an attendance bonus per the City's contract with the team's owner. Explain Significant Spending on Capital Projects Below: Form 3 619, 2015 City of South Bend Monthly Financial Report Fund /Department Name Zoo Endowment jMonth I September Fund /Department Number 403 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 200 31 242 136 - (42) 121% Bond Proceeds - - - - - - 0% Donations - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 200 31 242 136 - (42) 121% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 49,000 - - - - 49,000 0% Transfers Out - - - - - - 0% Total Expenditures 49,000 - - - - 49,000 0% Net (48,800) 31 242 136 - (49,042) Cash Balance 49,404 49,158 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. Explain Significant Spending on Capital Projects Below: Form 3 57 Form 3 58 2015 City of South Bend Monthly Financial Report Fund /Department Name Park Nonreverting Capital IMonth I September Fund /Department Number 405 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 34,000 3,115 7,426 7,481 - 26,574 22% Interest Earnings 2,200 256 2,240 1,144 - (40) 102% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 12,000 - 4,250 12,144 - 7,750 35% Transfers In 95,500 - - - - 95,500 0% Total Revenue 143,700 3,371 13,915 20,768 - 129,785 10% Expenditures Personnel - - - - - - 0% Supplies 67,273 576 33,541 50,075 6,448 27,283 59% Services 50,660 - 9,772 19,232 660 40,228 21% Debt Service - - - - - - 0% Capital 75,000 - 22,499 95,000 - 52,501 30% Transfers Out - - - - - - 0% Total Expenditures 192,933 576 65,812 164,307 7,108 120,012 38% Net (49,233) 2,795 (51,897) (143,539) (7,108) 9,772 Cash Balance 469,267 429,352 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a nonreverting capital fund that accounts for revenues collected and expenses for specific purposes or locations. These locations are Potawatomi and Rum Village Picnic Areas, the East Race, Golf Courses, Forestry, Howard Park Ice Rink, and, until 2014, Potawatomi Zoo. The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Explain Significant Spending on Capital Projects Below: This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. Form 3 58 2015 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Development jMonth I September Fund /Department Number 406 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 450,000 - 237,380 235,215 - 212,620 53% Local Income Taxes - - - - - - 0% Other Taxes 90,191 4,349 57,888 53,995 - 32,303 64% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,500 248 2,238 1,804 - 262 90% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - 854 - - 0% Transfers In - - - - - - 0% Total Revenue 542,691 4,597 297,506 291,868 - 245,185 55% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 542,691 56,546 530,664 530,664 - 12,027 98% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 542,691 56,546 530,664 530,664 - 12,027 98% Net - (51,949) (233,158) (238,796) - 233,158 Cash Balance 348,093 547,003 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund receives revenue from a property tax levy and distributions are received from St. Joseph County in June and December. Expenditures are for debt service payments on capital leases and the due dates vary per lease. The fund is used to finance police vehicles and related equipment. The fund also receives PILOT payments from the Water Works and Wastewater utilities on a monthly basis. Explain Significant Spending on Capital Projects Below: Form 3 59 2015 City of South Bend Monthly Financial Report Fund /Department Name Cumulative Capital Improvement jMonth I September Fund /Department Number 407 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 397,000 - 267,652 273,553 - 129,348 67% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 850 93 677 165 - 173 80% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 25,200 25,000 25,000 25,000 - 200 99% Transfers In - - - - - - 0% Total Revenue 423,050 25,093 293,329 298,718 - 129,721 69% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 367,875 - 367,875 369,000 - - 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 367,875 - 367,875 369,000 - - 100% Net 55,175 25,093 (74,546) (70,282) - 129,721 Cash Balance 174,937 106,443 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Revenue in this fund includes $150,000 in hotel /motel taxes and $247,000 in cigarette taxes from other units of government. The hotel /motel tax distribution is usually received in July or August and the cigarette tax allocation is usually received in June and December. In 2015, this fund is used to pay 75% of the 2011 Century Center Refunding bonds as it was in 2014. Payments on the Century Center bond are due in February and July. Because of timing of revenue and expenditures, this fund will often have a negative cash balance during the year. Explain Significant Spending on Capital Projects Below: None Form 3 60 2015 City of South Bend Monthly Financial Report Fund /Department Name Major Moves Construction IMonth I September Fund /Department Number 412 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 25,000 1,812 16,628 19,265 - 8,372 67% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 788,687 - 786,187 515,692 - 2,500 100% Transfers In - - - - - - 0% Total Revenue 813,687 1,812 802,815 534,957 - 10,872 99% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital 3,096,061 161,438 1,926,681 1,825,005 1,093,399 75,981 98% Transfers Out - - - - - - 0% Total Expenditures 3,096,061 161,438 1,926,681 1,825,005 1,093,399 75,981 98% et (2,282,374) (159,626) (1,123,866) (1,290,047) (1,0,399) N 93 (65,108) Cash Balance SOU---2,-51-7,-79-6—F---5,-85-3,-85-1 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Initial funding for the Major Moves fund in the amount of $12,823,151 was received from the State of Indiana on September 15, 2006, derived from the State lease of the 1 -80 toll road to a private company. This fund has been used in the past to provide seed money for economic development projects at Douglas Road, Eddy Street Commons, and the Triangle Development near Notre Dame. The amounts advanced for these projects are being repaid by the respective tax increment financing (TIF) funds as per formal amortization schedules. In August the fund received the second of two semi - annual payments on these loans, totaling $418,156 in principal and interest. Balances due as of Sep 30 are $635,520 from Fund 435 (Douglas Rd.) and $4,436,193 from Fund 436 (River East Residential, f /k /a Northeast Residential). In August the Board of Public Works and the Redevelopment Commission approved a loan to the Parking Garages fund (Fund 601) which will commence in 2016 with the first of two loans of $750,000 each. The second $750,000 will be lent to the Parking Garages fund in 2017. Explain Significant Spending on Capital Projects Below: The 2015 budget continues funding for the Smart Streets initiative and includes $950,000 for Smart Streets, $350,000 for the King /LWW roundabout design, and $30,000 for Corridor alley improvements. The $1.1 million encumbered comprises $484K for the 2 -way conversion of Main and Michigan /St. Joseph streets from Chippewa to LaSalle (the former IN -933), $228K for the Marion St. roundabout, $39K for the Western Ave. corridor sidewalks and striping, and $61 K for the Olive - Sample overpass. There remains a $173K encumbrance for utility relocation for the US 31 construction on the south side of town; this encumbrance may be closed out soon. Form 3 61 Form 3 62 2015 City of South Bend Monthly Financial Report Fund /Department Name Morris Performing Arts Center Capital JMonth I September Fund /Department Number 416 1 Date Updated 10/8/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 100,000 1,624 39,317 50,080 - 60,683 39% Interest Earnings 1,500 319 2,539 1,330 - (1,039) 169% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 101,500 1,943 41,856 51,410 - 59,644 41% Expenditures Personnel - - - - - - 0% Supplies 30,210 - 20,997 6,054 2,028 7,185 76% Services 40,038 681 21,839 8,765 10,459 7,740 81% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 70,248 681 42,836 14,819 12,487 14,925 79% Net 31,252 1,261 (980) 36,591 (12,487) 44,719 Cash Balance 514,441 493,401 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was established for the purpose of renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons of the Morris Performing Arts Center. There is no staffing for this fund. Funds in this account are received from a per ticket surcharge included on every sold ticket. Explain Significant Spending on Capital Projects Below: There are no Capital projects budgeted for this year. Form 3 62 2015 City of South Bend Monthly Financial Report Fund /Department Name Community Revitalization Enhanceme jMonth I September Fund /Department Number 434 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 450 34 266 228 - 184 59% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 450 34 266 228 - 184 59% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 462,206 - - - - 462,206 0% Debt Service 187,794 - 7,794 20,975 - 180,000 4% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 650,000 - 7,794 20,975 - 642,206 1% Net (649,550) 34 (7,528) (20,746) - (642,022) Cash Balance 2,309 (11,209) Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: CRED is derived from State sale taxes generated within the CRED district (within Studebaker /Oliver area) up to a maximum $1 M annually through 2015.The distribution is made once a year in October and amount fluctuates significantly (note historical revenues). Fund did not have sufficient revenue last few years to make full debt payment so COIT had to make a portion of the payments. We are anticipating 2015 revenue which will allow us to reimburse COIT for at least a portion of its funding. Explain Significant Spending on Capital Projects Below: Form 3 63 Form 3 64 2015 City of South Bend Monthly Financial Report Fund /Department Name Palais Royale Historic Preservation jMonth I September Fund /Department Number 450 1 Date Updated 10/8/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 16,000 2,209 9,853 7,208 - 6,147 62% Interest Earnings 150 44 327 156 - (177) 218% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 16,150 2,253 10,180 7,363 - 5,970 63% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 16,150 - - - - 16,150 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 16,150 - - - - 16,150 0% Net - 2,253 10,180 7,363 - (10,180) Cash Balance 73,341 60,759 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais. Explain Significant Spending on Capital Projects Below: No Capital spending in this fund. Form 3 64 Form 3 65 2015 City of South Bend Monthly Financial Report Fund /Department Name Football Hall of Fame Capital jMonth I September Fund /Department Number 677 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 4,700 329 2,666 1,760 - 2,034 57% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 4,700 329 2,666 1,760 - 2,034 57% Expenditures Personnel - - - - - - 0% Supplies 15,000 - - 419 - 15,000 0% Services 173,824 6,159 41,824 58,485 - 132,000 24% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 188,824 6,159 41,824 58,904 - 147,000 22% Net (184,124) (5,829) (39,158) (57,144) - (144,966) Cash Balance 520,062 601,263 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Hall of Fame Capital fund covers maintenance and utilities expense on the building incurred by the City, including costs of the building after the Hall of Fame ceased operations in South Bend at the end of 2012. Explain Significant Spending on Capital Projects Below: No Capital expenditures budgeted for 2015. Form 3 65 Form 3 66 2015 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Service JMonth September Fund /Department Number 287 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 0% Local Income Taxes 0% Other Taxes 0 % Grants /Intergovernmental 2,872,739 2,472,740 2,869,467 3,272 100% Charges for Services - - - - 0% Interest Earnings 350 222 1,260 (910) 360% Bond Proceeds - - - - 0% Donations 0% Other Income 0% Transfers In 750,000 - - 750,000 0% Total Revenue 3,623,089 2,472,963 2,870,727 752,362 79% Expenditures Personnel - - - - 0% Supplies 0% Services 0% Debt Service 0% Capital 750,000 59,387 619,271 71,342 90% Transfers Out - - - - 0% Total Expenditures 750,000 59,387 619,271 71,342 90% Net 2,873,089 2,472,963 2,811,340 (619,271)1 681,019 Cash Balance 2,811,340 Staffing Full Time - - - Part-Time /Seasonal /Temporary Total Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire apparatus, ambulances and major construction projects. There are no employees associated with this fund. Explain Significant Spending on Capital Projects Below: Planned purchase of ambulance, support SUV, replacement cardiac monitors, fleet vehicle. Form 3 66 Form 3 67 2015 City of South Bend Monthly Financial Report Fund /Department Name Emergency Medical Services Oper jMonth I September Fund /Department Number 288 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - 0% Charges for Services 5,144,065 534,815 3,776,467 1,920,788 - 1,367,598 73% Interest Earnings 18,000 28,887 15,889 13,047 - 2,111 88% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 17,000 1,600 17,449 18,863 - (449) 103% Transfers In 500,000 - - - - 500,000 0% Total Revenue 5,679,065 565,302 3,809,805 1,952,699 - 1,869,260 67% Expenditures Personnel 4,840,253 317,807 2,236,559 - - 2,603,694 46% Supplies 292,000 28,224 250,241 151,553 4,055 37,704 87% Services 375,337 4,497 124,728 255,804 10,382 240,227 36% Debt Service 448,773 - 452,620 247,497 - (3,847) 101% Capital 149,003 - 149,003 3,019,603 - - 100% Transfers Out 750,000 - - 1,000,000 - 750,000 0% Total Expenditures 6,855,366 350,528 3,213,150 4,674,457 14,438 3,627,778 47% Net (1,176,301) 214,774 596,655 (2,721,758) (14,438) (1,758,518) Cash Balance 3,478,068 2,837,656 Staffing Full Time 51.00 51.00 51.00 Part -Time /Seasonal /Temporary - - - Total 51.00 51.00 51.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The revenues in this account are generated through user fees for the South Bend Fire Department EMS division, Training Bureau, and Inspections. This Fund captures personnel and operating expenses primarily for Emergency Medical Services division and reflects a portion of the cost associated with operating ambulances. Explain Significant Spending on Capital Projects Below: None Form 3 67 Form 3 68 2014 City of South Bend Monthly Financial Report Fund /Department Name Consolidated Building Fund jMonth I September Fund /Department Number 600 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - 1,600 - - 0% Charges for Services 1,886,052 160,307 1,413,301 978,908 - 472,751 75% Interest Earnings 5,900 1,216 5,026 1,077 - 874 85% Bond Proceeds - - - - - - 0% Donations 100 - 52 - - 48 52% Other Income 21,817 2,639 27,733 2,150 - (5,916) 127% Transfers In 2,663,144 - 1,997,358 1,153,280 - 665,786 75% Total Revenue 4,577,013 164,162 3,443,470 2,137,015 - 1,133,543 75% Expenditures Personnel 2,454,138 176,283 1,665,848 1,377,406 - 788,290 68% Supplies 166,483 8,984 85,284 107,798 25,047 56,152 66% Services 1,513,250 35,754 638,224 775,607 520,476 354,550 77% Debt Service 31,530 2,571 16,390 15,539 697 14,443 54% Capital 40,000 - - - - 40,000 0% Transfers Out - - - - - - 0% Total Expenditures 4,205,401 223,591 2,405,746 2,276,349 546,219 1,253,436 70% Net 371,612 (59,429) 1,037,724 (139,335) (546,219) (119,893) Cash Balance 1,772,493 1 13,247 Staffing Full Time 36.00 36.00 - Part -Time /Seasonal /Temporary 2.00 2.00 - Total 38.00 38.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund now comprises the Consolidated Building Department, Code Enforcement and Animal Control. Code and Animal Control are managed together but are run separately from the Building Department per Council's wishes. The $2.6 million transfer is from the EDIT Fund to cover Code and Animal Control activities which, unlike the Consolidated Building Department, are not enterprises by nature. Explain Significant Spending on Capital Projects Below: Form 3 68 2015 City of South Bend Monthly Financial Report Fund /Department Name Parking Garages JMonth I September Fund /Department Number 601 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 1,039,525 66,011 729,533 718,698 - 309,992 70% Interest Earnings 5,600 660 5,230 2,685 - 370 93% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - 4 11 64,428 - (11) 0% Transfers In - - - - - - 0% Total Revenue 1,045,125 66,674 734,774 785,812 - 310,351 70% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,742,807 110,973 696,666 503,503 52,668 993,473 43% Debt Service - - - - - - 0% Capital 63,905 - 63,817 68,201 1,536 (1,448) 102% Transfers Out - - - - - - 0% Total Expenditures 1,806,712 110,973 760,483 571,704 54,204 992,025 45% Net (761,587) (44,299) (25,709) 214,108 (54,204) (681,674) Cash Balance 1,047,920 1,098,296 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital are shown under Services line to show consistently with Redevelopment Retail and Blackthorn Golf Course. Explain Significant Spending on Capital Projects Below: 2015 projects include: Wayne Street Fagade, Elevator Repairs and Door Repairs. These projects were begun in 2014 and will be finished in 2015. Other major repairs to be undertaken in 2015 will come from the Garage Study completed in 2014. Form 3 69 Form 3 70 2015 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Operations jMonth I September Fund /Department Number 610 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 5,219,316 409,323 3,782,672 3,711,805 - 1,436,644 72% Interest Earnings 2,500 198 1,933 1,540 - 567 77% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 490,473 - 167,534 221,682 - 322,939 34% Transfers In - - - - - - 0% Total Revenue 5,712,289 409,521 3,952,138 3,935,027 - 1,760,151 69% Expenditures Personnel 1,731,390 128,870 1,221,839 1,280,371 1,100 508,451 71% Supplies 371,208 20,331 219,353 434,987 21,960 129,895 65% Services 2,965,654 250,336 2,111,162 2,092,885 109,322 745,170 75% Debt Service 52,800 4,769 34,450 18,350 65% Capital - - - - 0% Transfers Out 752,811 530,000 743,916 222,811 70% Total Expenditures 5,873,863 404,307 4,116,804 4,552,160 132,382 1,624,677 72% Net (161,574) 5,214 (164,666) (617,132) (132,382) 135,474 Cash Balance 249,118 182,995 Staffing Full Time 25.20 21.20 Part -Time /Seasonal /Temporary 8.00 8.00 Total 33.20 29.20 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This Enterprise Fund charges City residents a small monthly fee to pick up and dispose of their trash at area landfills and recycling centers. The operations of Solid Waste are totally funded by these user fees. Transfers out to Fund 611 for debt service payments are done on an as needed basis. While year to date operating expenses are within budget, revenues continue to come in below expected levels. Explain Significant Spending on Capital Projects Below: Form 3 70 2015 City of South Bend Monthly Financial Report Fund /Department Name Solid Waste Capital jMonth I September Fund /Department Number 611 1 Date Updated 10/5/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 200 5 90 142 - 110 45% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 752,811 - 530,000 743,916 - 222,811 70% Total Revenue 753,011 5 530,090 744,058 - 222,921 70% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 752,811 11,179 564,748 607,541 - 188,063 75% Capital - 171,182 - - 0% Transfers Out - - - - - - 0% Total Expenditures 752,811 11,179 564,748 778,723 - 188,063 75% Net 200 (11,174) (34,658) (34,665) - 34,858 Cash Balance 542 83,776 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to pay for capital items, such as trash trucks, used in the day to day operations of Solid Waste. Other than a small amount of interest income, the sole source of revenue for this fund comes from dollars transferred in from the Solid Waste Operations Fund #610. These transfers are done on an as needed basis. Explain Significant Spending on Capital Projects Below: Year to date spending has been for lease purchase payments on prior year equipment acquisitions. Form 3 71 Form 3 72 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Operations jMonth I September Fund /Department Number 620 1 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - 0% Charges for Services 14,638,403 1,253,455 10,606,136 10,770,659 - 4,032,267 72% Interest Earnings 29,000 2,232 21,722 8,699 - 7,278 75% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 93,580 8,531 48,260 124,471 - 45,320 52% Transfers In 19,500 4,380 28,239 13,690 - (8,739) 145% Total Revenue 14,780,483 1,268,599 10,704,356 10,917,518 - 4,076,127 72% Expenditures Personnel 5,023,137 345,016 3,474,836 3,308,806 1,800 1,546,501 69% Supplies 1,576,411 127,562 1,031,338 1,017,128 171,335 373,738 76% Services 4,919,180 562,670 3,201,384 3,324,581 304,531 1,413,265 71% Debt Service 18,789 1,217 6,072 3,882 1,230 11,487 39% Capital - - - - - 0% Transfers Out 4,306,954 370,159 3,254,914 2,988,520 - 1,052,040 76% Total Expenditures 15,844,471 1,406,623 10,968,544 10,642,917 478,896 4,397,031 1 72% Net (1,063,988) (138,025) (264,187) 274,601 (478,896) (320,905) Cash Balance 3,947,117 3,729,249 Staffing Full Time 70.20 67.20 Part -Time /Seasonal /Temporary 3.00 1.00 Total 73.20 68.20 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to account for all revenue and operational expense of the water utility. This fund provides the monies for debt service obligations, reserve requirements and revenue funded capital improvements through transfer of monies to other funds within the utility operations. The transfers in revenue is interest earnings from other funds which has been greater year to date than the previous year. Other income sources were more in 2014 because of scrap metal sales from retired water meters and from hydrant damage reimbursements. Total expenditures are slightly below budget target. Explain Significant Spending on Capital Projects Below: Form 3 72 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Capital JMonth I September Fund /Department Number 622 1 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 10,000 1,819 14,948 9,773 - (4,948) 149% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 10,000 1,819 14,948 9,773 - (4,948) 149% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 3,600 - - 0% Debt Service - - - - - - 0% Capital 838,893 40,828 262,273 144,261 18,188 558,432 33% Transfers Out - - - - - - 0% Total Expenditures 838,893 40,828 262,273 147,861 18,188 558,432 33% Net (828,893) (39,009) (247,325) (138,089) (18,188) (563,380) Cash Balance 2,877,956 3,393,637 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is used for acquiring, constructing, and improving fixed assets. A Budget Transfer Form A will be submitted in Qtr 4 to adjust interest earnings revenue. Explain Significant Spending on Capital Projects Below: Chlorine Auto Emergency Shut Off System $15,382 Trucks (4) & Backhoe (1) $246,891 Encumb: Meter Reading Mobile Management Software (1) $18,188 Form 3 73 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Capital jMonth I September Fund /Department Number 623 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 545 - 544 1,566 - 1 100% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 545 - 544 1,566 - 1 100% Expenditures Personnel - - - - - - 0% Supplies 86,514 - 86,470 137,762 - 44 100% Services 36,871 - 36,843 42,103 28 100% Debt Service - - - - - - 0% Capital 59,600 - 59,529 374,711 - 71 100% Transfers Out 245 - 240 - 5 98% Total Expenditures 183,230 - 183,082 554,576 - 148 100% Net (182,685) - (182,539) (553,011) - (146) Cash Balance - 259,620 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to segregate the use of bond proceeds that are applied to the acquisition, construction and installation of certain additions, extension and improvements. Revenue bonds were issued in June 2012 with an aggregate principal of $8,300,000. The bond cash proceeds were fully expended as of July 14, 2015. Explain Significant Spending on Capital Projects Below: Water Meters $58,193 Pinhook WT Effic Improv Proj $122,478 Boland Park PRV $2,171 Form 3 74 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Customer Deposit JMonth I September Fund /Department Number 624 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 934 7,325 4,046 - (1,325) 122% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - 40 - - 0% Total Revenue 6,000 934 7,325 4,086 - (1,325) 122% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - 0% Transfers Out 6,000 934 6,470 4,046 - (470) 108% Total Expenditures 6,000 934 6,470 4,046 - (470) 108% Net - 0 855 40 - (855) Cash Balance 1,506,527 1,472,546 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to retain security deposits collected from customers when establishing new service. Upon termination of service, these deposits are released and credited against final bills. A Budget Transfer Form A will be submitted to adjust interest earnings revenue. Also, a Budget Transfer Form B will be submitted in Qtr 4 adjusting earnings transfer out expenditure budget. Explain Significant Spending on Capital Projects Below: Form 3 75 Form 3 76 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Sinking jMonth I September Fund /Department Number 625 1 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 5,000 614 3,362 1,710 - 1,638 67% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 2,045,078 170,275 1,532,715 1,537,290 - 512,363 75% Total Revenue 2,050,078 170,889 1,536,078 1,539,000 - 514,000 75% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 2,045,078 - 366,223 384,620 - 1,678,855 18% Capital - - - - - - 0% Transfers Out 5,000 614 3,360 1,710 - 1,640 67% Total Expenditures 2,050,078 614 369,582 386,330 - 1,680,496 18% Net - 170,275 1,166,495 1,152,670 - (1,166,495) Cash Balance 1,171,151 1,158,007 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. The source of monies for debt repayment are transfers from the water utility operating fund 620. Biannual installments are disbursed at the end of June and December. Explain Significant Spending on Capital Projects Below: Form 3 76 Form 3 77 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Bond Reserve jMonth I September Fund /Department Number 626 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 9,500 1,005 4,793 4,348 4,707 50% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - 0% Transfers In - - - 76,542 - - 0% Total Revenue 9,500 1,005 4,793 80,890 - 4,707 50% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 14,500 1,438 8,811 - - 5,689 61% Total Expenditures 14,500 1,438 8,811 - - 5,689 61% Net (5,000) (433) (4,018) 80,890 Cash Balance 1,642,659 1,646,566 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to ensure compliance with certain debt service bond covenants. Balance in fund is determined by debt service financing arrangements at bond issuance. Maximum reserve requirements have been fully satisfied. Explain Significant Spending on Capital Projects Below: Form 3 77 Form 3 78 2015 City of South Bend Monthly Financial Report Fund /Department Name Water Works Reserve Operations & Maintenance jMonth I September Fund /Department Number 629 1 Date Updated 10.12.15 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 8,500 1,394 10,801 5,731 - (2,301) 127% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 154,249 - 150,228 53,507 - 4,021 97% Total Revenue 162,749 1,394 161,029 59,238 - 1,720 99% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 8,500 1,394 9,598 5,731 - (1,098) 113% Total Expenditures 8,500 1,394 9,598 5,731 - (1,098) 113% Net 154,249 0 151,431 53,507 - 2,818 Cash Balance 2,235,267 2,085,039 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to hold cash reserves to serve as fiscal protection against the risk of revenue shortfalls, emergencies and other economic risks that may impact the Water Utility's ability to meet financial commitments. Investment earnings are greater than anticipated. Current year transfer in revenue is for policy compliance puposes. Explain Significant Spending on Capital Projects Below: Form 3 78 Form 3 79 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewer Repair Insurance jMonth I September Fund /Department Number 640 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 551,200 49,144 452,585 435,949 98,615 82% Interest Earnings 3,600 1,000 7,601 3,949 (4,001) 211% Bond Proceeds - - 0% Donations - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 554,800 50,144 460,186 439,898 - 94,614 83% Expenditures Personnel 206,842 11,408 119,982 127,018 86,860 58% Supplies 28,603 1,162 14,535 11,624 30,381 (16,313) 157% Services 281,802 5,287 188,260 172,476 93,542 67% Debt Service 28,456 14,218 14,218 14,238 50% Capital - - 0% Transfers Out - - - - - - 0% Total Expenditures 545,703 17,856 336,995 325,335 30,381 178,327 67% Net 9,097 32,287 123,191 114,563 (30,381) (83,713) Cash Balance 1,630,782 1,476,963 Staffing Full Time 2.20 1.85 - Part -Time /Seasonal /Temporary - - - Total 2.20 1.85 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Sewer Insurance program is funded by a monthly charge on city residents' sewer bills. The city is responsible for the main sewer line; from the main line to the house is the homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved by a simple clean -out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires excavation work. The program is set up so that the homeowner pays a $500.00 deductible toward the cost of the repair and the city pays the rest. Explain Significant Spending on Capital Projects Below: Form 3 79 Form 3 80 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Operations JMonth I September Fund /Department Number 641 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 35,209,467 3,202,027 26,709,868 24,989,770 - 8,499,599 76% Interest Earnings 22,000 4,638 42,112 15,711 - (20,112) 191% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 92,100 844 71,987 76,561 - 20,113 78% Transfers In 15,000 2,294 15,764 9,425 - (764) 105% Total Revenue 35,338,567 3,209,804 26,839,731 25,091,467 - 8,498,836 76% Expenditures Personnel 7,402,560 447,709 4,850,318 5,033,730 - 2,552,242 66% Supplies 2,154,745 92,909 864,340 1,179,732 173,664 1,116,740 48% Services 13,678,782 974,680 7,794,302 7,593,648 1,462,744 4,421,736 68% Debt Service 585,187 1,033 326,913 298,489 8,500 249,774 57% Capital - - - - - - 0% Transfers Out 14,875,700 773,536 15,217,912 11,104,235 - (342,212) 102% Total Expenditures 38,696,974 2,289,867 29,053,786 25,209,834 1,644,908 7,998,280 79% Net (3,358,407) 919,936 (2,214,056) (118,367) (1,644,908) 500,557 Cash Balance 6,678,513 7,051,981 Staffing Full Time 95.25 85.40 Part -Time /Seasonal /Temporary 6.62 2.00 Total 101.87 87.40 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This enterprise fund utilizes monthly fees received from residents and businesses to properly treat, transport, and dispose of generated sewage. Debt service payments are made in accordance with City amortization schedules. Extra transfers out to Capital Fund 642 to help fund upcoming projects at the Wastewater Plant overdrafted that budget line. All other operating expense categories are falling within budgeted range. Explain Significant Spending on Capital Projects Below: Capital spending for Sewage works is shown in Fund 642. Form 3 80 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Capital JMonth I September Fund /Department Number 642 1 Date Updated 10/9/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 39,000 4,805 25,970 14,386 - 13,030 67% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 5,359,000 - 8,000,000 4,000,000 - (2,641,000) 149% Total Revenue 5,398,000 4,805 8,025,970 4,014,386 - (2,627,970) 149% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 37,896 - 37,895 76,937 - 1 100% Debt Service - - - - - - 0% Capital 9,533,814 216,845 2,188,072 3,332,156 4,220,584 3,125,157 67% Transfers Out - - - - - - 0% Total Expenditures 9,571,710 216,845 2,225,967 3,409,093 4,220,584 3,125,158 67% Net (4,173,710) (212,040) 5,800,003 605,293 (4,220,584) (5,753,129) Cash Balance 9,551,725 4,649,859 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is used to purchase capital equipment and fund major renovations /restorations for the Wastewater and Sewer Departments. The primary source of income is from Sewage Works Operating Fund #641, which transfers funds here as needed. Projects budgeted this year include replacement of the Calvert St. /Ethanol Lift station, WWTP stand -by power, and replacement vehicles and equipment. Explain Significant Spending on Capital Projects Below: Year to Date totals spent include: Wastewater Treatment Plant Primary Clarifier rehab $1,267,627, East Gate Lift Station $364,307, Wastewater Plant vehicles & equipment $53,959, Sewer Dept vehicles & equipment $526,851. Form 3 I.1 Form 3 E:YA 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewage Works Reserve Operations & Maint. JMonth I September Fund /Department Number 643 1 Date Updated 10/2/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 15,000 2,294 17,739 9,425 - (2,739) 118% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 256,612 - 256,086 129,964 - 526 100% Total Revenue 271,612 2,294 273,825 139,389 - (2,213) 101% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 15,000 2,294 15,764 9,425 - (764) 105% Total Expenditures 15,000 2,294 15,764 9,425 - (764) 105% Net 256,612 - 258,061 129,964 - (1,449) Cash Balance 3,678,649 3,422,564 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to hold the equivalent of two months of Sewage Works (Sewers & Wastewater) budgeted operating expenses in reserve. A transfer to this fund was done in February to adjust the balance to stay in compliance. Explain Significant Spending on Capital Projects Below: Form 3 E:YA Form 3 83 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2007 jMonth I September Fund /Department Number 647 1 Date Updated 10/2/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - 3 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 3 - - 0% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 1,143 - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - 0 0 - - (0) 0% Total Expenditures - 0 0 1,143 - (0) 0% Net - (0) (0) (1,141) - 0 Cash Balance - 0 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This 2007 Bond is fully spent. Explain Significant Spending on Capital Projects Below: Form 3 83 Form 3 84 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewage Sinking jMonth I September Fund /Department Number 649 1 Date Updated 10/2/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 7,000 3,211 15,897 8,568 - (8,897) 227% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 9,281,088 773,536 6,961,826 6,974,271 - 2,319,262 75% Total Revenue 9,288,088 776,748 6,977,724 6,982,839 - 2,310,365 75% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 4,000 - 3,300 3,200 - 700 83% Debt Service 9,279,609 - 1,589,361 1,672,252 - 7,690,248 17% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 9,283,609 - 1,592,661 1,675,452 - 7,690,948 17% Net 4,479 776,748 5,385,062 5,307,387 - (5,380,583) Cash Balance 6,175,399 6,090,194 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is used to pay all debt service obligations for Wastewater and Sewers. Mandatory transfers in from Operating Fund 641 are done in specified amounts each month to satisfy bond covenants. Explain Significant Spending on Capital Projects Below: Form 3 84 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewage Debt Service Reserve jMonth I September Fund /Department Number 653 Date Updated 10/2/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - - - - 0% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net - - - - - - Cash Balance 1 7,286,832 7,286,828 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This Debt Reserve fund is held in a separate account with Bank of NY Mellon Trust. The account was fully funded for existing debt in 2013. A reconcilliation of the account is done monthly. Explain Significant Spending on Capital Projects Below: Form 3 1.1001 Form 3 Mt 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2010 jMonth I September Fund /Department Number 658 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - 6 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 6 - - 0% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 924 - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - 2 - - (2) 0% Total Expenditures - - 2 924 - (2) 0% Net - - (2) (918) - 2 Cash Balance - 1,297 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This 2010 bond has been fully spent. Explain Significant Spending on Capital Projects Below: Form 3 Mt 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2011 IMonth I September Fund /Department Number 659 1 Date Updated 10/5/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 323 4,163 18,157 1,837 69% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 6,000 323 4,163 18,157 - 1,837 69% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 323,670 - 8,064 2,584 9,606 306,001 5% Debt Service - - - - - - 0% Capital 3,388,168 - 1,077,545 3,486,945 442,920 1,867,703 45% Transfers Out - - - - - - 0% Total Expenditures 3,711,838 - 1,085,608 3,489,529 452,526 2,173,704 41% Net (3,705,838) 323 (1,081,446) (3,471,372) (452,526) (2,171,866) Cash Balance 517,940 4,377,127 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This Sewage Works Revenue Bond closed in October of 2011. A number of projects have been funded from this bond; the more significant ones are listed below. Explain Significant Spending on Capital Projects Below: From issue late in 2011, this bond has funded numerous projects including Diamond Ave. Trunk Sewer, Phase II $3.7 million, East Bank Sewer Separation, Phase II $2.8 million, East Bank Sewer Separation, Phase III $2.3 million, LaSalle School Area Sewer Separation, $1.7 million, East Bank Sewer Separation, Phase III $545,000, Southwood Sewer Separation, $1,295,171, Diamond Ave. Trunk Sewer, Phase III $248,000, St. Joseph River CSO Stabilization $217,831, Secondary Clarifier Upgrade $494,141, Wastewater Treatment Plant Digester Upgrade $5,639,949. Form 3 87 2015 City of South Bend Monthly Financial Report Fund /Department Name Sewer Bond 2012 JMonth I September Fund /Department Number 661 1 Date Updated 10/5/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 40,000 9,630 79,763 49,652 - (39,763) 199% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - 5 - - (5) 0% Total Revenue 40,000 9,630 79,767 49,652 - (39,767) 199% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 1,000,000 912 912 - - 999,088 0% Debt Service - - - - - - 0% Capital 15,624,275 317,843 2,069,782 867,279 11,011,868 2,542,625 84% Transfers Out - - - - - - 0% Total Expenditures 16,624,275 318,755 2,070,694 867,279 11,011,868 3,541,713 79% Net (16,584,275) (309,126) (1,990,927) (817,628) (11,011,868) (3,581,480) Cash Balance 14,829,250 17,481,399 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Projects funded from this Bond in 2013 and 2014 included: East Bank Sewer Separation -Phase 4 $2.6 million, Diamond Ave. Sewer Separation - Phase 3, $2.6 million, Prairie Avenue Sewer Separation $404,420, and Southwood Sewer Separation $899,943. Spending in 2015 has been for Prairie Ave. Sewer Separation $194,503, Fairfax Sewer $70,022, East Bank Sewer Separation -Phase 5 $453,398, Sewer Sensory Control Network $177,819, Southwood Sewer Separation $18,891, Wastewater Treatment Plant Grit /Screening Improvements $111,491, Secondary Clarifier Modifications $342,842, CSO LTCP re -look $678,129, and misc other $2,070. Form 3 88 2015 City of South Bend Monthly Financial Report Fund /Department Name 2013A Cost of Issuance Fund jMonth I September Fund /Department Number 664 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 50 3 22 12 - 28 44% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 50 3 22 12 - 28 44% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 50 3 22 12 - 28 Cash Balance 4,502 4,480 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund was set up to pay the issue costs related to the re- funding of the 2004 Sewer bond and 1998 SRF Loan. Those costs were paid in 2013. The remaining cash balance should be transferred to an appropriate fund, so this fund can be closed out. Explain Significant Spending on Capital Projects Below: Form 3 89 2015 City of South Bend Monthly Financial Report Fund /Department Name Century Center IMonth I September Fund /Department Number 670 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 1,313,450 - 1,313,450 1,313,450 - - 100% Grants /Intergovernmental - - - - - - 0% Charges for Services 2,490,815 201,749 1,661,787 1,825,474 - 829,028 67% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 15,000 - - 43,152 - 15,000 0% Transfers In - - - - - - 0% Total Revenue 3,819,265 201,749 2,975,237 3,182,076 - 844,028 78% Expenditures Personnel 2,505,817 168,262 1,551,522 1,583,876 - 954,295 62% Supplies 496,646 41,076 423,874 370,712 - 72,772 85% Services 1,286,148 113,599 997,176 911,210 - 288,972 78% Debt Service - - - - - - 0% Capital 243,951 - - - - 243,951 0% Transfers Out - - - - - - 0% Total Expenditures 4,532,562 322,937 2,972,572 2,865,798 - 1,559,990 66% Net (713,297) (121,188) 2,665 316,278 - (715,962) Cash Balance 1,392,813 1,046,086 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: SMG has assumed management of Century Center effective July 1, 2013. One of their contractual duties is to reduce the operating deficit in the fund. Covered by hotel /motel tax revenue which is received twice per year. The first installment was received in February 2015. Other income includes charges to large conferences for electric costs. Although charges for services are down, personnel expenditures are also down as they are controlling their costs. Also, charges for services will likely stay low as the Century Center is going to begin many energy savings construction projects which is putting many of their rooms out of inventory for months at a time. However, the energy savings and their efforts to become more "green" will likely help attract future business. Explain Significant Spending on Capital Projects Below: Form 3 1*10" 2015 City of South Bend Monthly Financial Report Fund /Department Name Century Center Capital JMonth I September Fund /Department Number 671 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 500 181 547 257 - (47) 109% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 500 181 547 257 - (47) 109% Expenditures Personnel - - - - - - 0% Supplies 53,356 - 41,156 - - 12,200 77% Services 192,000 - 192,735 - - (735) 100% Debt Service - - - - - - 0% Capital 310,300 - 54,630 339,363 - 255,670 18% Transfers Out 50,000 - 50,000 - - - 100% Total Expenditures 605,656 - 338,521 339,363 - 267,135 56% Net (605,156) 181 (337,974) (339,106) - (267,182) Cash Balance 1,080,688 1,418,591 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: SMG contributed a one time amount of $575,000 to cover capital expenses in August 2013. The remainder of these funds have been appropriated for spending during 2015. $25,000 was appropriated to help pay for the Wall of Fame in conjunction with the South Bend Alumni Association. $50,000 was transferred out to the new fund 672 for bond payments on the Energy Savings Contract. Explain Significant Spending on Capital Projects Below: A Qualified Energy Conservation Bond was taken out in May 2015. Approximately $192,000 will be used as a down payment on the construction contract, thus reducing the amount necessary to be funded by bond issuance. The actual bond payments will be made with hotel /motel funds through a new fund, Century Center Energy Conservation Debt Service, that was seeded with a $50,000 transfer from this fund in May. Form 3 F!Y Form 3 MA 2015 City of South Bend Monthly Financial Report Fund /Department Name Century Center Energy Conservation jMonth I September Fund /Department Number 672 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - 8 19 - - (19) 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 50,000 - 50,000 - - - 100% Total Revenue 50,000 8 50,019 - - (19) 100% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 50,000 8 50,019 - - (19) Cash Balance 50,019 - Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: A Qualified Energy Conservation Bond was taken out in May 2015. The $50,000 was transferred from the capital fund to set up the fund for future bond payments. Explain Significant Spending on Capital Projects Below: Form 3 MA Form 3 F!IN 2015 City of South Bend Monthly Financial Report Fund /Department Name Central Services jMonth I September Fund /Department Number 222 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental 29,167 - - - 29,167 0% Charges for Services 8,069,157 659,139 5,576,969 5,354,561 - 2,492,188 69% Interest Earnings 3,400 813 6,118 3,193 - (2,718) 180% Bond Proceeds - - - - 0% Donations - - - - 0% Other Income 78,627 11,774 92,383 126,436 - (13,756) 117% Transfers In - - - - - - 0% Total Revenue 8,180,351 671,725 5,675,470 5,484,190 - 2,504,881 69% Expenditures Personnel 3,099,267 199,850 1,996,149 1,980,989 150 1,102,969 64% Supplies 167,428 48,238 112,402 110,996 12,883 42,143 75% Services 4,640,552 352,984 3,323,237 3,298,047 457,907 859,408 81% Debt Service 9,155 649 4,106 5,049 45% Capital 141,157 120,000 20,857 300 100% Transfers Out 271,850 - - - - 271,850 0% Total Expenditures 8,329,409 601,722 5,555,894 5,390,033 491,797 2,281,719 1 73% Net (149,058) 70,004 119,576 94,158 (491,797) 223,163 Cash Balance 1,671,816 1,515,433 Staffing Full Time 42.00 39.00 39.00 Part -Time /Seasonal /Temporary 5.00 5.00 5.00 Total 47.00 44.00 44.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Central Services Division consists of six cost centers that provide a variety of services to other city departments, along with several local county, state and federal agencies. In Sept we had 1,458 vehicle repairs. Average Fuel prices for September is $1.80 for Unleaded and $2.00 for Diesel. Budgeted amount per gallon is $3.45. Sustainability Office onboarded an intern half -way through the month, and a volunteer and began rolling out City facility recycling. The Office hosted the first WorkSmart employee engagement meeting and provided refreshments for that group. Explain Significant Spending on Capital Projects Below: The capital expenses for 2015 were moved to a new Fund #224 for $271,850. We are transfering monies out of our cash reserve over to fund 224 to cover our 2015 capital expenses. We had $120,000 roll over from 2014 to 2015 for capital expenses to converting our garage so we can work on CNG vehicles. Form 3 F!IN Form 3 ME 2015 City of South Bend Monthly Financial Report Fund /Department Name Central Services Capital JMonth I September Fund /Department Number 224 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In 271,850 - - - - 271,850 0% Total Revenue 271,850 - - - - 271,850 0% Expenditures Personnel - - - - - - 0% Supplies - - - - 29,190 (29,190) 0% Services - - - - 8,950 (8,950) 0% Debt Service - - - - - - 0% Capital 271,850 28,196 28,196 - 243,654 10% Transfers Out - - - - - - 0% Total Expenditures 271,850 28,196 28,196 - 38,140 205,514 24% Net - (28,196) (28,196) - (38,140) 66,336 Cash Balance (28,196) - Staffing Full Time - - Part -Time /Seasonal /Temporary - - Total - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a new fund for 2015. Revenues are a transfer from Central Services. Explain Significant Spending on Capital Projects Below: Capital projects for 2015 include a roof replacement for the Equipment Services building ($171,850), six (6) mobile comm lifts ($10,000 each) and an inground hoist ($40,000). Form 3 ME Form 3 1*11 2015 City of South Bend Monthly Financial Report Fund /Department Name Liability Insurance jMonth I September Fund /Department Number 226 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 1,222,727 99,293 914,471 2,144,789 - 308,256 75% Interest Earnings 20,500 2,755 25,346 14,218 - (4,846) 124% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,375 - 2,375 47,667 - 17,000 12% Transfers In - - - - - - 0% Total Revenue 1,262,602 102,048 942,192 2,206,674 - 320,410 75% Expenditures Personnel 314,491 15,193 167,505 137,069 - 146,986 53% Supplies 36,189 1,457 26,342 10,498 1,215 8,632 76% Services 2,706,111 81,378 1,999,174 1,836,446 15,940 690,997 74% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 3,056,791 98,028 2,193,021 1,984,012 17,155 846,615 72% Net (1,794,189) 4,020 (1,250,829) 222,661 (17,155) (526,205) Cash Balance 4,429,245 5,408,159 Staffing Full Time 3.00 2.00 Part -Time /Seasonal /Temporary - - Total 3.00 2.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund handles operations relating to business insurance and claims: property, liability, workers compensation, etc. and the operation of the safety and risk department. Position vacancy, due to retirement, remains unfilled. Explain Significant Spending on Capital Projects Below: No capital expenditures are budgeted in 2015. Form 3 1*11 Form 3 1*I9, 2015 City of South Bend Monthly Financial Report Fund /Department Name Take Home Vehicle Police jMonth I September Fund /Department Number 278 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 61,100 4,510 45,990 47,070 - 15,110 75% Interest Earnings 2,000 371 2,726 1,361 - (726) 136% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 61,100 4,510 45,990 46,962 - 15,110 75% Transfers In - - - - - - 0% Total Revenue 124,200 9,391 94,706 95,393 - 29,494 76% Expenditures Personnel - - - - - - 0% Supplies 61,100 - - - 61,100 0% Services 10,000 - 1,086 - - 8,914 11% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 71,100 - 1,086 - - 70,014 2% Net 53,100 9,391 93,620 95,393 - (40,520) Cash Balance 609,632 548,346 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. The cash reserve in this fund has increased in recent years and is expected to increase during 2015. Claims have been minimal in this fund since it was created. This fund is classified as an Internal Service Fund for financial reporting. No liability claims were paid during 2014. Explain Significant Spending on Capital Projects Below: None Form 3 1*I9, 2015 City of South Bend Monthly Financial Report Fund /Department Name Self- Funded Employee Benefit jMonth I September Fund /Department Number 711 1 Date Updated 9/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 16,315,000 1,174,090 10,825,525 9,661,141 - 5,489,475 66% Interest Earnings 23,345 2,983 22,811 15,128 - 534 98% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,425 - 19,399 206,062 - 26 100% Transfers In - - - - - - 0% Total Revenue 16,357,770 1,177,072 10,867,735 9,882,331 - 5,490,035 66% Expenditures Personnel 4,326 1 7 - - 4,319 0% Supplies 21,875 950 8,989 32,676 6,421 6,465 70% Services 844,520 52,917 546,995 475,913 127,821 169,704 80% Insurance 15,826,214 1,227,486 9,892,254 10,506,733 15,356 5,918,604 63% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 16,696,935 1,281,353 10,448,245 11,015,322 149,597 6,099,092 63% Net (339,165) (104,281) 419,489 (1,132,991) (149,597) (609,057) Cash Balance 4,476,476 4,528,456 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund handles expenses relating to insurance and claims relating to employees: medical, dental, life, flex spending, etc. For the last several years expenses have significantly exceeded revenues (charges to City Departments and employees) so our cash balance has been eroding. This is not sustainable in the long -term and we need to address this situation. For the 2015 Budget, we increased employer and employee contributions significantly, which should help. We are also working with our insurance advisor on some other options. Claim costs (part of "Insurance" above) are typically lower in the early part of the year, but this is attributable to employees still meeting their deductible, so less is paid by the City. We should expect this to trend upwards as the year progresses. Explain Significant Spending on Capital Projects Below: None Form 3 1*10 Form 3 14.1 2015 City of South Bend Monthly Financial Report Fund /Department Name Unemployment Compensation jMonth I September Fund /Department Number 713 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 112,996 8,473 76,260 76,773 - 36,736 67% Interest Earnings 1,550 155 1,191 676 - 359 77% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 114,546 8,628 77,451 77,449 - 37,095 68% Expenditures Personnel 200,000 4,251 52,313 105,985 - 147,687 26% Supplies - - - - - - 0% Services 26,796 566 13,897 5,418 11,000 1,899 93% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 226,796 4,817 66,210 111,403 11,000 149,586 34% Net (112,250) 3,811 11,241 (33,954) (11,000) (112,491) Cash Balance 252,413 226,076 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund charges an allocation of 0.5% of payroll to most departments to cover the cost of unemployment claims paid. Due to continued favorable claims, the fund will only charge departments at 0.25% unless the claims increase substantially. For the 2015 budget, all outplacement services will be paid through this account. These were paid through the General Fund in previous years, however, due to the nature of outplacement claims, the Unemployment Fund is a more appropriate place from which to pay the costs. The Unemployment Compensation Fund is classified as an Internal Service Fund for financial reporting. Claims continue to be lower than anticipated. Explain Significant Spending on Capital Projects Below: None Form 3 14.1 Form 3 1*9 2015 City of South Bend Monthly Financial Report Fund /Department Name Firefighters Pension jMonth I September Fund /Department Number 701 1 Date Updated 10/14/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 5,036,025 2,521,013 5,039,025 5,129,098 - (3,000) 100% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 4,500 - 1,010 993 - 3,490 22% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 4,000 26 6,411 - - (2,411) 160% Transfers In - - - - - - 0% Total Revenue 5,044,525 2,521,039 5,046,446 5,130,091 - (1,921) 100% Expenditures Personnel 5,661,579 423,186 3,916,202 4,112,977 - 1,745,377 69% Supplies 200 - - - - 200 0% Services 4,800 83 725 591 - 4,075 15% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 5,666,579 423,269 3,916,928 4,113,568 - 1,749,651 69% Net (622,054) 2,097,769 1,129,518 1,016,523 - (1,751,572) Cash Balance 1,768,822 1,954,623 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid and reported in the previous year. For 2015, the payments are expected to be $2,603,546 by July 1 and again by October 1, totaling $5,207,092. Explain Significant Spending on Capital Projects Below: No capital expenditures are purchased through this account. Form 3 1*9 Form 3 K111] 2015 City of South Bend Monthly Financial Report Fund /Department Name Police Pension jMonth I September Fund /Department Number 702 1 Date Updated 10/12/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes 6,375,359 3,190,680 6,378,359 6,111,865 - (3,000) 100% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 6,000 313 2,096 2,230 - 3,904 35% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 4,000 - 62 4,122 - 3,938 2% Transfers In - - - - - - 0% Total Revenue 6,385,359 3,190,993 6,380,517 6,118,217 - 4,842 100% Expenditures Personnel 6,827,035 526,358 4,773,808 5,085,862 - 2,053,227 70% Supplies 800 - - 151 - 800 0% Services 4,400 98 3,698 617 - 702 84% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 6,832,235 526,456 4,777,506 5,086,630 - 2,054,729 70% Net (446,876) 2,664,537 1,603,011 1,031,587 - (2,049,887) Cash Balance 2,713,783 2,740,245 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Police Pension fund receives pension relief distributions from the State of Indiana to reimburse the City for pension costs paid and reported in the previous fiscal year. For 2016, the payments are expected to be $3,062,500 by July 1 and again by October 1, totaling $6,125,000. Explain Significant Spending on Capital Projects Below: No capital expenditures are paid from this fund. Form 3 K111] 2015 City of South Bend Monthly Financial Report Fund /Department Name City Cemetery jMonth I September Fund /Department Number 730 1 Date Updated 10/13/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 150 18 140 99 - 10 93% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 150 18 140 99 - 10 93% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 20,000 - - 8,658 - 20,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 20,000 - - 8,658 - 20,000 0% Net (19,850) 18 140 (8,558) - (19,990) Cash Balance 28,518 28,376 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund is designated for expenses specifically for the City Cemetery. Revenues were originally derived from the sale of cemetery plots and burial expenses.There are few sites available for sale and most plots are occupied, resulting in little burial activty. Explain Significant Spending on Capital Projects Below: Spending this year will concentrate on repairing headstones and completing the GIS survey of the cemetery and its occupants. Form 3 fiord 2015 City of South Bend Monthly Financial Report Fund /Department Name River West Development Area (Airp JMonth I September Fund /Department Number 324 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 16,433,274 - 9,396,168 7,521,012 - 7,037,106 57% Local Income Taxes - - - - - - 0% Other Taxes 490,500 - 292,000 - - 198,500 60% Grants /Intergovernmental - - - - - - 0% Charges for Services 18,000 - 14,061 92,430 - 3,939 78% Interest Earnings 262,096 23,911 185,099 68,018 - 76,997 71% Bond Proceeds - - - 101,267 - - 0% Donations - - - - - - 0% Other Income 2,985,336 24,447 1,763,869 11,186 - 1,221,467 59% Transfers In 4,993,040 1,731 4,983,817 2,877 - 9,223 100% Total Revenue 25,182,246 50,088 16,635,014 7,796,790 - 8,547,232 66% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 6,272,540 66,664 2,519,691 3,172,592 1,125,709 2,627,140 58% Debt Service 6,467,955 (392,750) 5,831,277 2,665,453 - 636,678 90% Capital 34,970,102 1,375,001 6,777,432 47,284 10,017,118 18,175,552 48% Transfers Out - - - - - - 0% Total Expenditures 47,710,597 1,048,914 15,128,399 5,885,328 11,142,827 21,439,370 55% Net (22,528,351) (998,827) 1,506,614 1,911,462 (11,142,827) (12,892,138) Cash Balance 1 32,838,714 26,931,592 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: While one can find usefulness in reviewing revenue trends in TIF funds from one year to the next, because projects change wildly from one year to the next, it is less meaningful to examine year to date expenditures against the prior year to date. Due to changes in boundary, this area now includes the former Central Medical District (Fund 426) and a portion of South Bend Central Development Area (Fund 420). The appropriate 2015 budgets, revenues and expenses for these funds have been transferred into this fund. Explain Significant Spending on Capital Projects Below: Major projects carried out/started in 2014 were: Renaissance District Phase II; the Studebaker /Oliver Project; and continued Ignition Park South & East acquisitions. In 2015, the major projects thus far approved are: the Ameriplex lease, Bartlett Roundabout, Ignition Park infrastructure and Multi tenant building, LaSalle Hotel, ND /GE Turbo Project, Nello, Noble Energy, Western Avenue Improvements, Patel Hotel, and Studebaker Envionmental. Major project expenditures (other than debt service) to date have been made on: Nello (about $2.1 M); Noble Energy (about $1.4M) and Renaissance District (about $1.4M). Form 3 102 Form 3 103 2015 City of South Bend Monthly Financial Report Fund /Department Name Tax Incremental Financing (TIF) - Do jMonth I September Fund /Department Number 420 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - 2,485,266 - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - 200,000 - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - 28,526 - - 0% Interest Earnings - - - 30,387 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - 199,859 - - 0% Transfers In - - - 4,807 - - 0% Total Revenue - - - 2,948,844 - - 0% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 333,310 - - 0% Debt Service - - - 2,772,964 - - 0% Capital - - - 15,640 - - 0% Transfers Out 4,088,473 - 4,088,473 - - 0 100% Total Expenditures 4,088,473 - 4,088,473 3,121,914 - 0 100% Net (4,088,473) - (4,088,473) (173,070) - (0) Cash Balance - 2,431,404 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: In 2015 SBCDA is eliminated and all funds were distributed between Fund 324 River West and Fund 429 River East. This is the result of the TIF realignment. Explain Significant Spending on Capital Projects Below: Form 3 103 2015 City of South Bend Monthly Financial Report Fund /Department Name TIF - West Washington JMonth I September Fund /Department Number 422 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 420,000 - 195,866 304,152 - 224,134 47% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 9,800 852 5,962 1,908 - 3,839 61% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 429,800 852 201,827 306,061 - 227,973 47% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 30,600 - 30,294 679 3,366 (3,060) 110% Debt Service - - - - - - 0% Capital 730,300 - - - - 730,300 0% Transfers Out - - - - - - 0% Total Expenditures 760,900 - 30,294 679 3,366 727,240 4% Net (331,100) 852 171,533 305,381 (3,366) (499,267) Cash Balance 1,367,282 918,344 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: TIF projects vary widely from year to year so little can be gained by comparing expenditures from year to year. Major Projects committed thus far in 2015 are: City Cemetery Project. Explain Significant Spending on Capital Projects Below: Major projects committed thus far in 2015 are: City Cemetery Project. Other TIF eligible development projects for this TIF area will be determined by department staff and the Mayor's office as the year progresses. Form 3 104 Form 3 KIb1 2015 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Retail & Leighton jMonth I September Fund /Department Number 425 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 1,300 103 716 248 - 584 55% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 189,123 19,542 125,688 118,241 - 63,435 66% Transfers In - - - - - - 0% Total Revenue 190,423 19,644 126,405 118,489 - 64,018 66% Expenditures Personnel - - - - - - 0% Supplies 8,250 98 4,595 3,692 - 3,655 56% Services 146,466 3,009 81,769 75,563 - 64,697 56% Debt Service - - - - - - 0% Capital - - - 16,536 - - 0% Transfers Out - - - - - - 0% Total Expenditures 154,716 3,107 86,364 95,791 - 68,352 56% Net 35,707 16,537 40,041 22,697 - (4,334) Cash Balance 212,567 155,764 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Operations under outside contract with Bradley Co. so all expenses except capital are shown under Services line, to show consistently with Parking Garages and Blackthorn Golf Course. Explain Significant Spending on Capital Projects Below: Form 3 KIb1 Form 3 `[IN 2015 City of South Bend Monthly Financial Report Fund /Department Name TIF - Central Medical Service Area jMonth I September Fund /Department Number 426 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - 459,659 - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings - - - 7,069 - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue - - - 466,728 - - 0% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - 1,543,685 - - 0% Debt Service - - - - - - 0% Capital - - - 237,889 - - 0% Transfers Out 2,294,533 - 2,294,533 - - 0 100% Total Expenditures 2,294,533 - 2,294,533 1,781,573 - 0 100% Net (2,294,533) - (2,294,533) (1,314,845) - (0) Cash Balance - 1,917,567 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: In 2015 Central Medical Service Area is eliminated and all funds will be distributed to Fund 324 River West. This is the result of the TIF realignment. Explain Significant Spending on Capital Projects Below: Form 3 `[IN Form 3 107 2015 City of South Bend Monthly Financial Report Fund /Department Name River East Development Area (NE D JMonth I September Fund /Department Number 429 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 2,342,330 - 1,391,012 808,184 - 951,318 59% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 37,000 4,512 29,173 8,915 - 7,827 79% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income 19,357 - 19,357 - - - 100% Transfers In 1,430,966 - 1,430,965 - - 1 100% Total Revenue 3,829,653 4,512 2,870,507 817,099 - 959,146 75% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 126,044 - 62,717 5,909 54,372 8,955 93% Debt Service - - - - - - 0% Capital 7,113,480 - 142,989 - 177,524 6,792,967 5% Transfers Out - - - - - - 0% Total Expenditures 7,239,524 - 205,706 5,909 231,896 6,801,922 6% Net (3,409,871) 4,512 2,664,802 811,190 (231,896) (5,842,777) Cash Balance 7,221,282 3,819,980 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: TIF projects vary widely from year to year and will not show much trend when reviewing expenditures with prior year. Due to changes in boundary, this area now includes a portion of South Bend Central Development Area (Fund 420). Explain Significant Spending on Capital Projects Below: Projects committed to in 2015 include: 5 Points Utility Study, Hill Street Improvements and the NW Corner of Hill & Colfax. Form 3 107 2015 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #1 JMonth I September Fund /Department Number 430 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 2,400,000 - 1,298,974 1,268,946 - 1,101,026 54% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 35,750 3,395 23,364 9,807 - 12,386 65% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,435,750 3,395 1,322,339 1,278,754 - 1,113,411 54% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 669,885 16,834 318,409 158,016 331,579 19,898 97% Debt Service - - - - - - 0% Capital 2,172,650 59,640 637,919 407,817 49,755 1,484,976 32% Transfers Out - - - - - - 0% Total Expenditures 2,842,535 76,474 956,328 565,833 381,333 1,504,874 47% Net (406,785) (73,079) 366,011 712,921 (381,333) (391,462) Cash Balance 5,323,302 4,152,569 Staffing Full Time - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: TIF projects vary widely from one year to the next so expenditure comparison will not yield reliable trend review. Explain Significant Spending on Capital Projects Below: Projects committed to in 2014 were: completion of the Fellows Street Corridor Project; Ireland & Miami Area Improvements; Main /Lafayette Crossover Project and Walter Street Sidewalks. Projects committed to in 2015 include: Chippewa Improvements, Fellows Street Corridor, Ireland & Miami Area Improvements, Ireland Road Acquisition Services, Main - Lafayette Crossover Connector and MetroNet. Form 3 `[IN 2015 City of South Bend Monthly Financial Report Fund /Department Name TIF - Douglas Road JMonth I September Fund /Department Number 435 1 Date Updated 10/15/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 320,000 - 163,944 160,947 - 156,056 51% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 750 38 509 646 - 241 68% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - 256 - - (256) 0% Transfers In - - - - - - 0% Total Revenue 320,750 38 164,709 161,593 - 156,041 51% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 4,200 - - 160 4,200 - 100% Debt Service 341,189 - 341,187 395,461 - 2 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 345,389 - 341,187 395,621 4,200 2 100% Net (24,639) 38 (176,478) (234,029) (4,200)1 156,039 Cash Balance 44,952 60,572 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The Douglas Road TIF was established to develop the road and area near Brown Mackie College near the South Bend - Mishawaka border. The fund borrowed money from the City of Mishawaka ($1,086,550) and Major Moves Fund 412 ($1,000,000) to finance initial construction. The fund uses TIF tax revenue to repay the loans. During February, 2015 the amounts due Mishawaka were paid in full and the amount due to Major Moves was $787,402. Payments will now be accelerated on the Major Moves loan in order to pay it off early as well. Explain Significant Spending on Capital Projects Below: Projects for 2014 include: the Douglas Road Turn Lane. Form 3 `[ID] Form 3 full 2015 City of South Bend Monthly Financial Report Fund /Department Name River East Residential (NE Res TIF) JMonth I September Fund /Department Number 436 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 2,599,000 - 1,663,572 1,382,498 - 935,428 64% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 211,000 - 210,999 - - 1 100% Interest Earnings 5,000 - 1,571 3,106 - 3,429 31% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,815,000 - 1,876,143 1,385,605 - 938,857 67% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service 3,425,632 - 3,425,628 3,362,307 - 4 100% Capital - - - 214,573 - - 0% Transfers Out - - - - - - 0% Total Expenditures 3,425,632 - 3,425,628 3,576,880 - 4 100% Net (610,632) - (1,549,485) (2,191,275) - 938,853 Cash Balance 156,018 362,803 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: TIF projects vary widely from year to year and expenditures will not necessarily have any trend from one year to the next. Debt Service is related to the Eddy Street Commons Bonds Explain Significant Spending on Capital Projects Below: Form 3 full 2015 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment General jMonth I September Fund /Department Number 433 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 252 6 50 44 - 202 20% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 252 6 50 44 - 202 20% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 6,000 - - 15,703 - 6,000 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 6,000 - - 15,703 - 6,000 0% Net (5,748) 6 50 (15,659) - (5,798) Cash Balance 10,140 10,089 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This fund's sole expenditure is for general legal fees for DCI based on an engagement letter Explain Significant Spending on Capital Projects Below: Form 3 ME Form 3 112 2015 City of South Bend Monthly Financial Report Fund /Department Name Certified Technology Park jMonth I September Fund /Department Number 439 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 33,904 2,127 22,575 10,208 - 11,329 67% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 33,904 2,127 22,575 10,208 - 11,329 67% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - (64) - - - - 0% Debt Service - - - - - - 0% Capital 5,000,000 64 1,793,668 - 1,813,711 1,392,621 72% Transfers Out - - - - - - 0% Total Expenditures 5,000,000 - 1,793,668 - 1,813,711 1,392,621 72% Net (4,966,096) 2,127 (1,771,093) 10,208 (1,813,711) (1,381,293) Cash Balance 3,249,468 3,692,804 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Capital funds are to be expended in Ignition Park and Innovation Park. Form 3 112 Form 3 113 2015 City of South Bend Monthly Financial Report Fund /Department Name Airport Urban Enterprise Zone jMonth I September Fund /Department Number 454 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 2,800 236 1,858 1,043 - 942 66% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 2,800 236 1,858 1,043 - 942 66% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 2,800 236 1,858 1,043 - 942 Cash Balance 379,299 377,415 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: No significant issues. Explain Significant Spending on Capital Projects Below: Form 3 113 Form 3 114 2015 City of South Bend Monthly Financial Report Fund /Department Name Blackthorn Operations jMonth I September Fund /Department Number 619 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services 119,799 - 119,297 1,439,649 - 502 100% Interest Earnings - - - - - - 0% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 119,799 - 119,297 1,439,649 - 502 100% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 181,905 - 181,484 1,248,883 - 421 100% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 19,744 - 19,744 - - 0 100% Total Expenditures 201,649 - 201,228 1,248,883 - 421 100% Net (81,850) - (81,931) 190,766 - 81 Cash Balance - 276,234 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Course operations under outside contract with Billy Casper Golf so all expenses except capital are shown under Services to show consistently with Parking Garages and Redevelopment Retail. The course has been sold to a private owner. The sale was completed in February, 2015. Explain Significant Spending on Capital Projects Below: Equipment payments Form 3 114 2015 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Airport Taxable jMonth I September Fund /Department Number 315 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 5,000 648 5,105 2,877 - (105) 102% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 5,000 648 5,105 2,877 - (105) 102% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 5,000 648 4,505 2,877 - 495 90% Total Expenditures 5,000 648 4,505 2,877 - 495 90% Net - - 599 - - (599) Cash Balance 1 1,038,904 1,038,904 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. Explain Significant Spending on Capital Projects Below: Form 3 W&I 2015 City of South Bend Monthly Financial Report Fund /Department Name Coveleski Debt Service Reserve jMonth I September Fund /Department Number 317 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 3,800 316 2,486 1,396 - 1,314 65% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 3,800 316 2,486 1,396 - 1,314 65% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures - - - - - - 0% Net 3,800 316 2,486 1,396 Cash Balance 507,389 504,868 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Debt service reserve fund. The fund is at the proper level per the bond financial advisor, Crowe Horwath. No additional transfers -in are needed. Any interest variations due to City policy on investments and increase in cash available to earn interest. Explain Significant Spending on Capital Projects Below: Form 3 Mr.] 2015 City of South Bend Monthly Financial Report Fund /Department Name Redevelopment Bond - Palais Ro jMonth I September Fund /Department Number 328 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes - - - - - - 0% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 13,000 1,083 8,530 4,807 - 4,471 66% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 13,000 1,083 8,530 4,807 - 4,471 66% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services - - - - - - 0% Debt Service - - - - - - 0% Capital - - - - - - 0% Transfers Out 6,000 1,083 7,528 4,807 - (1,528) 125% Total Expenditures 6,000 1,083 7,528 4,807 - (1,528) 125% Net 7,000 - 1,002 - - 5,998 Cash Balance 1,735,840 1,735,840 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (324 - River West). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. Explain Significant Spending on Capital Projects Below: Form 3 117 Form 3 M-1 2015 City of South Bend Monthly Financial Report Fund /Department Name TIF - Southside Development #3 jMonth I September Fund /Department Number 432 1 Date Updated 10/16/2015 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Revenue Property Taxes 11,500 - 11,490 9,175 - 10 100% Local Income Taxes - - - - - - 0% Other Taxes - - - - - - 0% Grants /Intergovernmental - - - - - - 0% Charges for Services - - - - - - 0% Interest Earnings 25,000 3,297 27,075 16,736 - (2,075) 108% Bond Proceeds - - - - - - 0% Donations - - - - - - 0% Other Income - - - - - - 0% Transfers In - - - - - - 0% Total Revenue 36,500 3,297 38,565 25,911 - (2,065) 106% Expenditures Personnel - - - - - - 0% Supplies - - - - - - 0% Services 203,000 - 201,724 656 - 1,276 99% Debt Service 488,380 - 488,380 491,495 - - 100% Capital - - - - - - 0% Transfers Out - - - - - - 0% Total Expenditures 691,380 - 690,104 492,151 - 1,276 100% Net (654,880) 3,297 (651,539) (466,240) - (3,341) Cash Balance 5,851,316 6,502,446 Staffing Full Time - - - Part -Time /Seasonal /Temporary - - - Total - - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: The purpose of this fund is to pay debt service. We will not be requesting additional funds from the TIF. The first opportunity to pay off the bond will be February, 2017. The plan is to payoff the bond at that time along with the prepayment penalty. $201,724 payment in 2015 is return of prior year taxes to St. Joseph County. Explain Significant Spending on Capital Projects Below: Form 3 M-1