HomeMy WebLinkAbout0. 2016 City of South Bend Budget Book$JUZPG4PVUI#FOE
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PETE BUTTIGIEG, MAYOR
JOHN MURPHY, CITY CONTROLLER
JENNIFER HOCKENHULL, DEPUTY CITY CONTROLLER
REPORT PREPARED BY
CITY OF SOUTH BEND DEPARTMENT OF ADMINISTRATION AND FINANCE
Table of Contents
Transmittal Letter ..................................................................................................................... 1-4
Quick Facts .................................................................................................................................. 5
Introduction and Overview ................................................................................................ 6-19
Short-term Organizational Factors ............................................................................... 7-9
Strategic Goals and Strategies ......................................................................................... 10-11
Priorities and Issues .......................................................................................................... 12-13
Budget Overview ........................................................................................................... 14-19
Financial Structure, Policy, and Process ...................................................................... 20-49
Organization Chart ............................................................................................................. 21
Fund Description & Fund Structure .................................................................. 22-29
Financial Organizational Chart ............................................................................................ 30
Department/Fund Relationship ................................................................................ 31-33
Financial Policies .............................................................................................................. 34-45
Budget Process .................................................................................................................. 46-49
Financial Summaries .......................................................................................................... 50-62
Consolidated Financial Schedules ................................................................................. 51-53
Revenue & Expenditure Summary .................................................................................. 54
Changes in Fund Balance Summary .......................................................................... 55-56
Revenues .......................................................................................................................... 57-62
Capital and Debt .................................................................................................................. 64-79
Capital Expenditures .................................................................................................... 65-66
Five-Year Capital Improvement Plan Summary and Detail Schedules ............... 67-74
Debt ................................................................................................................................. 75-79
Personnel Summaries ......................................................................................................... 80-83
Departmental Information .......................................................................................... 84-252
Mayor's Office 101-0101 .............................................................................................. 85-86
311 Center 101-0104 ..................................................................................................... 87-88
City Clerk 101-0201 ....................................................................................................... 89-91
Common Council 101-0301 ....................................................................................... 92-94
WNIT Contract 101-0302 .......................................................................................... 95
Administration and Finance 101-0401 ...................................................................... 96-98
Morris Performing Arts Center 101-0404 .............................................................. 99-101
Palais Royale 101-0405 ............................................................................................... 102-104
Legal Department 101-0501 ................................................................................... 105-107
Engineering 101-0602 .............................................................................................. 108-110
Police 101-0801 ........................................................................................................... 111-112
Communications Center 101-0802 ........................................................................ 113-114
Fire 101-0901 ............................................................................................................... 115-117
Human Rights 101-1008 .......................................................................................... 118-120
Rainy Day Fund 102 .................................................................................................. 121-122
Excess Levy 103 ................................................................................................................. 123
Parks & Recreation 201 ........................................................................................... 124-126
Motor Vehicle Highway 202 .................................................................................... 127-129
Recreation - Nonreverting 203 ............................................................................... 130-132
Studebaker/Oliver Reverting Grant 209 ....................................................................... 133
DCI State Grants 210 ....................................................................................................... 134
DCI Operation Fund 211 ...................................................................................... 135-137
DCI Grants 212 .................................................................................................................. 138
Police State Seizures 216 ...................................................................................................... 139
Gift, Donation, Bequest 217 ........................................................................................... 140
Police Curfew Violations 218 .......................................................................................... 141
Law Enforcement Continuing Education 220 ........................................................... 142
Central Services 222 .................................................................................................... 143-145
Central Services Capital 224 ............................................................................................ 146
Liability Insurance 226 ............................................................................................... 147-149
Loss Recovery Fund 227 ................................................................................................... 150
Public Safety L.O.I.T. 249 ........................................................................................ 151-152
Local Roads & Streets 251 ............................................................................................... 153
Excess Welfare Distribution ..................................................................................... 154
Human Rights- Federal Grants 258 ...................................................................... 155-157
Eastrace Waterway 271 .................................................................................................... 158
Morris PAC/Palais Royale Marketing 273 ............................................................ 159-160
Police Take Home Vehicle Police 278 ........................................................................... 161
311 Call Center ........................................................................................................... 162-164
Police Block Grants 280 .................................................................................................. 165
Department Community Investment - Revenue Bond 281 ..................................... 166
EMS Capital 287................................................................................................................ 167
EMS Operations 288 ................................................................................................. 168-169
HAZMAT 289 .................................................................................................................... 170
Indiana River Rescue 291 .................................................................................................. 171
Police Grants 292 ................................................................................................................ 172
Police Academy 294 ............................................................................................................ 173
COPS More Grant 295 .................................................................................................... 174
Federal Drug Enforcement 299 ...................................................................................... 175
Hall of Fame Debt Service 313 ........................................................................................ 176
Airport 2003 Debt Reserve 315 ....................................................................................... 177
Coveleski Bond Debt Reserve 317 .................................................................................. 178
TIF Revenue – River West (Airport) 324 ......................................................................... 179
SBCDA 2003 Debt Reserve 328 ..................................................................................... 180
Professional Sports Development 377 ........................................................................... 181
Coveleski Stadium Capital 401 ............................................................................... 182-183
Zoo Endowment 403 ......................................................................................................... 184
County Option Income Tax (COIT) 404 .............................................................. 185-187
Park Non-Reverting Capital 405 ............................................................................... 188-189
Cumulative Capital Development 406 .............................................................................. 190
Cumulative Capital Improvement 407 ............................................................................. 191
Economic Development Income Tax (EDIT) 408 ............................................ 192-193
Urban Development Action Grant 410 ........................................................................... 194
Major Moves 412 .................................................................................................................. 195
Morris Performing Arts Center Capital 416 ............................................................ 196-197
TIF- West Washington District 422 ................................................................................ 198
TIF- Leighton Plaza 425 .................................................................................................... 199
TIF- River East (Northeast District) 429 .................................................................. 200
Southside Development Area #1 430 ............................................................................... 201
TIF SSDA #3- Erskine Village 432 ................................................................................. 202
Redevelopment Administration General 433 .................................................................. 203
CRED Fund 434 ................................................................................................................ 204
TIF- Douglas Road 435 ..................................................................................................... 205
TIF- River East (Northeast) Residential 436 ................................................................ 206
Certified Technology Park 439 ........................................................................................... 207
Palais Royale Historic Preservation 450 ............................................................................. 208
Airport Urban Enterprise Zone 454 ................................................................................. 209
Consolidated Building 600 .......................................................................................... 210-213
Parking Garages 601 ............................................................................................................ 214
Solid Waste Operations 610 ....................................................................................... 215-217
Solid Waste Capital 611 ..................................................................................................... 218
Water Works Operations 620 .................................................................................... 219-221
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Water Works Depreciation 622 ........................................................................................... 222
Water Works Construction 623 ........................................................................................... 223
Water Works Customer Deposit 624 .................................................................................. 224
Water Works Debt Service 625 ........................................................................................... 225
Water Works Bond Reserve 626 ......................................................................................... 226
Water Works- O&M Debt Reserve 629 ............................................................................. 227
Sewer Insurance 640 ...................................................................................................... 228-229
Wastewater Operations 641. ........................................................................................ 230-232
Wastewater/Sewage Depreciation 642 ............................................................................... 233
Wastewater/Sewage O&M Debt Reserve 643 .................................................................. 234
Wastewater/Sewage Works Debt Service 649 .................................................................. 235
Project ReLeaf 655 ................................................................................................................ 236
2011 Sewer Bond 659 ............................................................................................................ 237
2012 Sewer Bond 661 ............................................................................................................ 238
2013A Sewer Refund Bonds 664 ......................................................................................... 239
Century Center Operating 670 ..................................................................................... 240-241
Century Center Capital 671 .................................................................................................. 242
Century Center Energy Conservation Debt Service 672 ................................................. 243
Hall of Fame Capital 677 ...................................................................................................... 244
Fire Pension 701 ............................................................................................................ 245-246
Police Pension 702 ......................................................................................................... 247-248
Police K-9 Unit 705 ............................................................................................................... 249
Self-Funded Employee Benefits 711 ................................................................................... 250
Unemployment Compensation 713 .................................................................................... 251
City Cemetery Trust 730 ....................................................................................................... 252
Glossary ........................................................................................................................ 253-259
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CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR
DEPARTMENT OF ADMINISTRATION AND FINANCE
October 12, 2016
The Honorable Pete Buttigieg, Mayor of the City of South Bend
Members of the City of South Bend Common Council
Residents of the City of South Bend:
RE: 2016 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year
beginning January 1, 2016. The 2016 Adopted Budget is a sound and responsible fiscal plan that will
enable the City to serve the interests of residents and visitors by providing the resources necessary to
provide essential services including police protection, fire protection, water & sewer services, highway &
street maintenance, and general government. The City’s General Fund budget is balanced for 2016 and
there is strategic spending in certain capital funds to provide funding for infrastructure and economic
development projects. Included in the 2016 Adopted Budget is funding for the second phase of the
City’s vacant and abandoned building initiative and its downtown two-way “smarts streets” program.
The City’s budgeting process is an open and lengthy process and allows for significant input from the
Common Council, residents and other interested stakeholders at multiple times during the year. The
Budget Kickoff meeting occurred on May 28, 2015 with final adoption of the budget by the Common
Council and Mayor on October 12, 2015. The City budget must be adopted by November 1st
as per
Indiana State law.
A summary of short-term organizational factors, strategic goals & strategies, priorities and issues and
budget overview is included following this transmittal letter.
GENERAL INFORMATION
The City of South Bend is the county seat of St. Joseph County, Indiana, and is the fourth largest city in
the state. The City of South Bend’s 2010 U.S. Bureau of the Census population was 101,168.
Accordingly, South Bend is classified as a “City of the Second Class” under Indiana statutes (cities with
a population of 35,000 to 250,000). The City of South Bend operates with a mayor as chief executive
and a nine-member City Common Council composed of six members elected from districts and three
members elected at-large. The City of South Bend has a bond rating of AA with Standards & Poors, one
of the highest bond ratings for any city in the State of Indiana.
The City provides a full range of traditional general governmental services to its citizens. These services
include police and fire protection; sanitation services; the construction and maintenance of highways,
streets and infrastructure; recreational activities and cultural events. In addition to general governmental
activities, the City exercises oversight over the South Bend Water Works, the South Bend Wastewater
Treatment Facility, the Century Center Convention Center, the Morris Performing Arts Center, the
Studebaker National Museum, the City of South Bend Redevelopment Commission and Authority, and
several downtown parking facilities.
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Location
St. Joseph County lies within the heartland of the manufacturing belt and metropolitan regions of the
Upper Midwest and Canada. The City of South Bend is located in the north central part of Indiana, ten
miles south of the Michigan state line, and is commonly known to be within the “Michiana” area. The
Michiana area is a vibrant and diverse area with a strong economy based on a mix of health care,
agricultural, service, manufacturing, education and other commercial and tourism industries. This
diverse economic mix creates varied employment opportunities for the area’s residents while providing
insulation via diversification from future economic downturns.
The city is approximately 90 miles east of Chicago and 140 miles north of Indianapolis. Accessibility to
transportation, including Interstate 80/90, an international airport (which is the second busiest in the
State of Indiana) and the South Shore Line has supported economic growth within the community.
Proximity to Chicago, the largest rail and intermodal (rail/truck/ocean/inland waterway) transfer point
in the country, is a significant advantage to the City of South Bend as is proximity to the University of
Notre Dame with its scenic campus located adjacent to the city limits.
St. Joseph County / South Bend - Economic Conditions and Outlook
St. Joseph County, with its 2010 U.S. Bureau of the Census population of 266,931, boasts a strong history
of manufacturing which continues today. The service industry and retail trade have also flourished,
creating a balance that serves the community well. The County experienced a net growth in population
of 28,317 (11.8% increase) between 1960 and 2010. After experiencing a reduction of 2.6% during 1969
to 1983, at which time the entire Midwest was at the depth of its economic restructuring and recess, the
County’s population increased 4.0% between 1983 and 1990 and another 7.5% between 1990 and 2000.
The population of St. Joseph County has remained fairly flat during the past decade increasing by only
1,372 residents from 2000 to 2010.
The estimated labor force in St. Joseph County is 135,516 workers (US Census Bureau 2007-2011 Survey
5-Year Estimates). The workers are typical of the Midwest: well-trained with a strong work ethic.
Approximately 87.5% of the area’s adult population are high school graduates or higher (as compared to
the national average of 75%) with an estimated 26.2% with a Bachelor’s Degree or higher. There are ten
colleges, universities and technical schools within South Bend and the surrounding area including the
University of Notre Dame; Indiana University South Bend; Bethel College; Saint Mary’s College; Purdue
University College of Technology at South Bend; Holy Cross College; Trine University South Bend;
Brown Mackie College; American National University; ITT Technical Institute; and Ivy Tech
Community College. As of April 2015, St. Joseph County is experiencing an unemployment rate of 4.9%,
which is lower than the State of Indiana unemployment rate of 5.4%. The unemployment rate in St.
Joseph County is somewhat similar than some of its surrounding counties—Elkhart (3.5%), LaPorte
(5.9%), and Marshall (3.9%) in Indiana and Cass (4.3%) and Berrien (4.6%) in Michigan (as of April
2015).
Health and education lead the employment statistics for St. Joseph County. The largest employers in St.
Joseph County as of December 2014 were as follows: University of Notre Dame (5,590); Beacon Health
Systems (3,400); South Bend Community School Corporation (2,880); AM General (2,738); Martin’s
Super Market (1,555); Meijer, Inc. (1,450); St. Joseph County (1,300); Indiana University – South Bend
(1,266); 1st
Source Corporation (1,160); and The City of South Bend (1,098).
The cost of living continues to be one of the greatest advantages of living in this community. The housing
costs in South Bend are well below the national and regional averages. Per a report compiled by the
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National Association of Realtors in the second quarter of 2015, the median sales price for a single family
home in the South Bend-Mishawaka Statistical Area was $119,100 as compared to a median sales price
of $230,500 in Chicago and $172,000 in Indianapolis. The national median sales price is $229,400.
South Bend History and Amenities
In 1820, Pierre Navarre of the American Fur Trading Company was the first settler in the area to become
later known as South Bend. South Bend has continued to progress in its growth since 1842 when Father
Edward Sorin named his rustic log chapel “Notre Dame du Lac” and began to teach the local Indians.
Today the chapel has grown into the University of Notre Dame. In 1852, H.C. Studebaker started the
industry of making wagons and horse-drawn buggies that evolved into the manufacturing of the
Studebaker automobile. It made the name Studebaker synonymous with the area of South Bend and its
major employer until its closure in 1963.
Another industrial firm that would later become the area’s largest began in 1923 when Vincent Bendix
began manufacturing automotive brakes. In 1929, the company became the Bendix Aviation
Corporation, and now, as Honeywell (formerly AlliedSignal Inc.), is a leading manufacturer of
automotive and aerospace products. The Singer Sewing Company and the Oliver Chilled Plow Works
were other important companies during the early history of South Bend.
Special attractions within the South Bend area include the Olympic-class East Race Waterway and the
East Bank area; the renovated Morris Performing Arts Center, which provides for the Broadway Theater
League, the South Bend Symphony Orchestra with the Chamber and Pops Orchestras, and the Southold
Dance Theater and Patchwork Dance Company; the award-winning South Bend Civic Theater; the
Studebaker National Museum; the South Bend Museum of Art; the Snite Museum of Art at Notre Dame;
the Northern Indiana Center for History; Copshaholm/The Oliver Mansion; Century Center;
Potawatomi Zoo; the Morris Conservatory/Muessel-Ellison Tropical Gardens; Healthworks! Kids
Museum; the Farmers’ Market; and the Belleville Softball Complex. The Four Winds Field Baseball
Stadium is a 5,600-seat facility which opened in 1987 and is rated among the best in minor league baseball.
The stadium is home to the South Bend Cubs, a minor league team affiliated with the Chicago Cubs.
FINANCIAL, BUDGETARY AND PROPERTY TAX CONTROLS
The City’s management team is responsible for establishing and maintaining an internal control structure
designed to ensure that the assets of the government are protected from loss, theft or misuse and to
ensure that adequate accounting data is compiled to allow for the preparation of financial statements in
conformity with generally accepted accounting principles. The internal control structure is designed to
provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable
assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived;
and (2) the valuation of costs and benefits requires estimates and judgments by management.
Budgetary Controls. In accordance with Indiana statutes, the City maintains budgetary controls
integrated within the accounting system. The objective of these budgetary controls is to ensure
compliance with legal provisions embodied in the annual appropriated budget (prepared on a cash basis)
which is adopted by the City Common Council or Redevelopment Commission (depending on the fund)
and then reviewed and approved by the State of Indiana Department of Local Government and Finance
(DLGF). Activities of the general fund, special revenue funds, capital project funds, enterprise funds,
internal service funds, pension trust funds and debt service funds are included in the annual budget. The
level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated
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amount) is established by major budget classification within funds. The Mayor and Common Council
may transfer appropriations from one major budget classification to another within a department by
ordinance as long as the total appropriations for that fund are not exceeded. Additional appropriations
in excess of the original budget must be approved by the Mayor and Common Council and are also
submitted to the DLGF for either approval or acknowledgement (depending on the fund). Additional
appropriations for funds approved by the Redevelopment Commission do not require DLGF approval.
Beginning in budget year 2009, the City must also submit its annual budget to the St. Joseph County
Common Council for a non-binding review and recommendation. The deadline for adoption of the
annual budget is November 1. The city’s fiscal year begins on January 1.
Property Tax Controls. In addition to budgetary and other controls established by Indiana statute, the
City must operate within specific and rigid controls governing the amount of property tax it may levy.
The property tax control program, which began in 1973, limits the amount of property tax that may be
levied by each unit of government in its legally budgeted funds. The total amount of property tax levied
by the unit may increase by the six year average annual growth in Indiana personal non-farm income, as
calculated by the U.S. Bureau of Economic Analysis, with a 6% maximum.
During March 2008, the State of Indiana General Assembly enacted property tax reform legislation
which made significant changes in the property tax system by capping the amount of property taxes at
1% of grossed assessed value for residential homesteads, 2% for agricultural/rental properties and 3%
for all other real and personal property. This legislation was phased in over a two year period beginning
in 2009. The loss of revenue to the City due to this legislation has been significant but has been overcome
by cost savings and the adoption of local option income taxes to in order to continue providing essential
City services, including police and fire protection.
Acknowledgments
The preparation of the 2016 Adopted Budget was made possible by the dedicated service of the
departmental fiscal officers and the staff of the Department of Administration and Finance. Each
departmental fiscal officer and member of Administration and Finance has our sincere appreciation for
the contributions made towards the preparation of this report. We would especially like to acknowledge
the efforts of the core 2016 budget team of Cecil Eastman, Rahman Johnson and Penny Price.
In closing, without the leadership and support of Mayor Pete Buttigieg, City Department Heads, and
members of the City of South Bend Common Council, preparation of this budget would not have been
possible.
Sincerely,
John H. Murphy, MPA Jennifer C. Hockenhull, CPA
City Controller Deputy City Controller
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Quick Facts about South Bend
Year of Incorporation ...................................................................................................................................... 1865
Mayor .................................................................................................................................................. Pete Buttigieg
Number of Council Members ................................................................................................................................9
Population (2010 census) ............................................................................................................................ 101,168
Budgeted Full-time Employees (12/31/2016) ............................................................................................ 1,101
2016 Budgeted City Fund Revenues ............................................................................................... $248,072,016
2016 Budgeted City Fund Expenditures ........................................................................................ $268,856,330
2016 Budgeted Redevelopment Commission Controlled Fund Revenues................................ $ 28,185,578
2016 Budgeted Redevelopment Commission Controlled Fund Expenditures ......................... $ 37,746,409
Largest Employer ...................................................................... University of Notre Dame (5,590 employees)
Gross Assessed Property Tax Value (3/1/2015) ....................................................................... $4,837,489,612
Bond Rating (Standard & Poors) ...................................................................................................................... AA
Local Colleges:
The University of Notre Dame
Indiana University - South Bend
Bethel College
Saint Mary’s College
Holy Cross College
Trine University - South Bend
Brown Mackie College - South Bend
Ivy Tech Community College - South Bend
Attractions:
Morris Performing Arts Center
Century Center
South Bend Cubs
East Race Waterway
Potawatomi Zoo
Palais Royale
Blackthorn Golf Course
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Introduction and Overview
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Short-Term Organizational Factors
Mayoral Leadership
Mayor Pete Buttigieg, a Harvard University graduate and Rhodes Scholar,
assumed office on January 1, 2012, bringing with him a group of leaders with
new ideas and energy to implement transformational reform to city government.
Elected at age 29, Mayor Buttigieg is the youngest chief executive of a
municipality exceeding 100,000 residents in the United States. During 2012,
Mayor Buttigieg launched eight new initiatives to improve city government:
1. New Economic Partnerships – to lay out a new economic vision for our
community as well as to agree on a smarter division of labor among
various groups involved in economic development.
2. High Ethical Standards – on his first day in office, the Mayor issued an
executive order introducing a new ethics code for City employees.
3. Customer Service Mentality – design ways that City employees can track
and resolve citizens’ issues efficiently by using more advanced technology.
This effort led to the creation of a “311 Call Center” for non-emergency
municipal telephone calls during 2012.
4. Strong Partnership with Schools – the Mayor has improved dialogue with
the South Bend Community School Corporation and other stakeholders
to ensure a strong educational system in the City. The Mayor has begun
programs to double the number of public school mentors and curb youth
and gun violence.
5. Transparency and Accessibility – choosing not to serve from behind his
desk, Mayor Buttigieg continues to conduct a series of monthly “Mayor’s
Night Out” and “Mayor’s Night In” events around town to allow citizens
to speak to him and his department heads directly about concerns and
ideas. Also, efforts to implement a first-class performance management
system has been initiated and departmental performance measures are
being monitored on a monthly basis. The City website has been re-
designed and additional financial and operational reports are being made
available online.
6. Vacant and Abandoned Buildings – as with many large cities, the City of
South Bend has an issue with vacant and abandoned buildings. The city
has taken on this issue with the appointment of a blue-ribbon task force
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that developed a strategy and initiated an aggressive three-year program –
1,000 buildings in 1,000 days – to reduce the number of vacant and
abandoned buildings. In October 2015, the 1,000th
building was
addressed. The City is now working on phase II of the program – dealing
with the now vacant lots created by the demolition of the buildings.
7. Smart Streets – an effort to improve the role of streets within South Bend.
Projects within this initiative utilizes the “Complete Streets” philosophy
which advocates for the design of streets to enable safe access for all
users, including pedestrians, bicyclists, motorists and transit riders of all
ages and abilities. In 2015, a $25 million bond was issued to aide in the
completion of this project in a timely fashion.
8. South Bend Group Violence Intervention (SBGVI) – unites community
leaders around a common goal: to stop violence and keep South Bend’s
highest risk citizens alive and out of prison. SBGVI is a partnership
among 30 community leaders from law enforcement, government,
education, civil services, health-care and faith-based agencies.
Administrative Vision
Our vision is for South Bend to be an open, connected community where
everyone can thrive regardless of background, well known as a place where talent
meets purpose in pursuit of our shared goals.
Mission
We deliver services that empower everyone to thrive.
To accomplish our mission, we work every day to do the following.
1. Make the basics easy (BE): Provide residents high quality services at
the greatest value to the taxpayer, maintaining widespread confidence that
the fundamentals are managed well.
2. Deliver good government (GG): Put residents first always, leading by
example, gathering input, and transparently communicating our
intentions, decisions, and actions.
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3. Invest in people and places through economic development (ED):
Support residents with design, policy, and programming for a strong and
inclusive economy, vibrant culture, and great public spaces.
Values
In the administration In the community
EXCELLENCE For each major area of service
delivery, establish South Bend as
the best in the state, and/or in the
top 25% nationally, measuring
and reporting progress.
Establish a path for major
indicators of resident well-being
to reach the status of best-in-
state or top-25% nationally,
including the means to measure
progress.
ACCOUNTABILITY Put residents first always, offering
services at the greatest value to
the taxpayer, with clear and
transparent indications of how the
government is using public
resources.
Promote a culture of civic
engagement in which we hold
one another to a high standard of
respect, stewardship, and support
for our shared community.
INNOVATION Deliver better services more
efficiently by introducing creative
approaches to government
operations, questioning habit and
using evidence to continually
improve.
Foster a culture of innovation in
South Bend’s social and private
sectors, seeking and developing
the best ideas and practices from
within and beyond our city limits.
INCLUSION Ensure the city administration, as
an employer and as a purchaser,
reflects the community it serves
and includes diverse voices in our
decision-making and actions.
Develop a community in which
everyone has an equal
opportunity to thrive by
expanding access and
participation to all, incorporating
diverse voices throughout the
city.
EMPOWERMENT Establish a work environment
that enables employees to
contribute richly to the
administration and the
community, taking pride and
ownership in our work.
Support the ability of all residents
to live a safe, healthy, meaningful
life in South Bend, contributing
as they are able and benefiting
from all that our community
offers.
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Strategic Goals and Strategies
Citywide Goals and Objectives for 2016 and Beyond
The City has developed eight broad goals that focus on the following areas:
economy, safety, quality of life, trust, responsiveness, infrastructure, finance and
workforce. The City has identified various objectives that are tied directly to
these goals which, if achieved, will result in the attainment of these goals. The
eight goals are listed below:
GOAL ONE: The Community’s Economy
Improve South Bend’s economy to ensure a vigorous local business climate;
ample employment, business and investment opportunities for all our customers;
and a tax base that is sufficient to meet the needs of the City, its residents and
other customers.
GOAL TWO: The Community’s Public Safety and Civility
Improve South Bend’s public safety and civility to ensure that every resident and
other customers can live, work, play, run a business and raise a family in a
humane, pleasant and safe environment; have adequate, affordable and timely
access to all forms of emergency services; and can contribute and participate in a
community where people of different backgrounds live in mutual respect and
harmony.
GOAL THREE: The Community’s Quality of Life
Improve South Bend’s quality of life to ensure that every resident and every
family can earn an adequate income; secure adequate housing; live in a safe,
pleasant and humane neighborhood; enjoy a wide range of social, cultural and
recreational opportunities; and have access to quality educational and medical
services within an excellent natural and manmade environment.
GOAL FOUR: Trust in City Government
Improve residents’ trust in City government to ensure that South Bend has a
broad base of consensus and support on which to build the future, a strong
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foundation for collaborative action and community partnerships; and an increase
in resident and customer participation in the daily public life of the community.
GOAL FIVE: The City’s Responsiveness, Efficiency and
Effectiveness
Improve the responsiveness, efficiency, and effectiveness of City government to
ensure that the City’s customers get the value they expect and deserve.
GOAL SIX: The City’s Infrastructure
Improve the City’s infrastructure to ensure that South Bend can support physical
growth and economic development; and offer an excellent quality of life to all of
its residents and other customers.
GOAL SEVEN: The City’s Financial Condition
Improve the financial condition of City government to ensure that South Bend
has the financial resources necessary to achieve all of its goals during the next
five years, while maintaining its strong credit rating.
GOAL EIGHT: The City’s Workforce
Improve the City government’s existing workforce, work environment and
human development systems to ensure that South Bend has the human
resources necessary to achieve all its goals during the next five years.
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Priorities and Issues
The City Administration’s theme for the past several years has been “We’re
Building South Bend”. That theme has had a major influence on the
development of the 2016 budget. There are five areas of concentration that
became or remained budget priorities for 2016.
We’re Building Neighborhoods – The City continues with its strong
commitment to neighborhoods. The City will make a significant
investment to fund or leverage state and federal funding for housing
assistance, development and home ownership programs, neighborhood
public works and parks, neighborhood development for social services
and organizations, and public safety initiatives. Committing these
resources will help us maintain, improve and support strong
neighborhood development. In the neighborhoods, though the recently
completed Vacant and Abandoned blight elimination program, a
substantial backlog of blight was eliminated through a concerted effort to
address over a 1,000 houses that were addressed within 1,000 days. The
robust activities of the City are reflected in economic indicators such as
the unemployment rate, which at 4.9% in September 2015, is down
nearly 60% from 2012 while the City’s population was estimated to
have increased in 2014, a reversal of over 20 years of decline.
We’re Building a Safe City – Public Safety is the foundation of all the
City’s efforts to build South Bend. Through the targeted and creative use
of available resources, the City is working to provide quality police, fire
and ambulance services for the community. The crime rate has decreased
in several significant categories over the past year. The City’s Fire
Department is rated one of the best in the state. A key initiative will focus
on community policing, group violence, and placing more emphasis on
training and recruitment for the Police and Fire Departments.
We’re Building an Attractive City – We are working to enhance the natural
and man-made beauty of our city through effective City programs. The
City has taken steps through its Department of Coe Enforcement and a
Mayoral Task Force to address the issue of vacant and abandoned
properties. The City is funding major programs to renovate the former
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Studebaker Corridor area and other parts of the City. The City has been
recognized as a Bicycle Friendly Community by the League of American
Bicyclists and has established over 72 miles of bicycle routes to date.
We’re Building Opportunity – A key issue for any city is education and
opportunity for young people. The City is committed to keeping schools
open in our neighborhoods and to maximizing their use by the
community. We are building partnerships with the South Bend
Community School Corporation and other key stakeholders that will
create new strategies for enhancing our formal education systems.
Working together with families, student groups, school officials,
neighborhoods. The faith community and civic organizations, we can
support our local schools and improve the level of individual student
performance.
We’re Building a Strong Economy – Local government plays a key role in
economic development. By providing adequate infrastructure and
offering targeted assistance, the City can stimulate private investment,
creating business opportunities and jobs. The City’s policies encourage
new start-up businesses, strengthen existing business, attract new jobs,
increase assessed value and emphasize direct investment in hard-to-
develop areas. Public-private partnerships executed over the past four
years have announced over 2,600 new jobs and $440 million in
investment. To foster investment-ready places, the City’s $42 million
Smart Streets initiative has
transformed nearly 15 miles of principal
arterials through road diets, streetscape
enhancements, one-way to two-
way
conversations and the addition of bike lanes. This activity has
spurred the regional economy, with over $330 million construction
underway in 2015 and more slated for the year ahead.
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Budget Overview
Introduction
This summary has been prepared as a general overview to the 2016 Budget for
the City of South Bend. It is hoped that it will provide City residents with a
quick summary of the plans for the City for the fiscal year. The Common
Council held fourteen (14) public budget work sessions to review the budget.
The Common Council and the Administration had very similar priorities which
the 2016 budget was centered around and are listed below. The 2016 budget was
adopted on October 12, 2015. Indiana State law requires that budgets be passed
no later than November 1st.
2016 Administrative Priorities
1. Economic Development, Jobs & Workforce Development
2. Public Safety
3. Appropriate Compensation
4. Diversity, Inclusion and Opportunity
5. Better, More Efficient Services Through Innovation
6. Sustainable Fiscal Path
7. Investing in Neighborhoods (streets, sidewalks, vacant & abandoned
property)
8. Parks & Recreation for Quality of Life
2016 Council Priorities
1. Economic Development & Job Training
2. Public Safety & Traffic Patrols
3. Investment in Parks
4. Neighborhood Infrastructure (Curbs, Sidewalks, Streets, CSO)
5. City Corridors
6. In-Fill of Lots for Vacant & Abandoned Housing
7. Code Enforcement
8. Diversity in City Workforce at All Levels
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Total City Funds
The 2016 Budget for all City Funds total $306,602,739. The city establishes a
budget for 119 separate funds. The largest fund grouping are Utilities Funds,
which provide $86 million or 28% in funding for water and sewer operations.
The second largest fund is the General Fund, which provides $53.8 million or
17.5% in funding towards the majority of services available to the City residents.
The General Fund and the Utility Funds will be discussed in greater detail later
in this section.
Special Revenue Funds
The Special Revenue Funds use a total of $64,805,111 or 21.1% of the total
City of South Bend budget. These Funds are used to account for the proceeds
of earmarked revenue or financing activities requiring separate accounting
because of legal or regulatory provisions. The City of South Bend has 34 Special
Revenue Funds including Parks & Recreation, County Option Income Tax,
Economic Development Income Tax, Motor Vehicle Highway, Public Safety
Local Option Income Tax and several other smaller funds; each accounted for
separately.
Parks & Recreation Fund
The Parks & Recreation Fund accounts for all costs associated with all park
maintenance, three (3) public golf courses, an annual payment to the Potawatomi
Zoo, the O’Brien Fitness Center, Charles Black Recreation Center and Martin
Luther King Recreation Center and all other park and recreation costs. The
O’Brien Fitness Center has seen increased membership over the past several
years. The Department has also created a summer Job Corp Program for local
youth at the Charles Black Center and the Martin Luther King Centers. The
Parks & Recreation Department completed 24 public meetings to complete a
five year master plan for the future of the parks. Along with the new Master
Plan, a bond was issued in 2015 for $5 million to cover the capital costs of
selected projects. Projects to be undertaken with the bond proceeds include a
new multi-purpose ice rink at Howard Park and a new gymnasium at the Charles
Black Recreation Center.
County Option Income Tax (COIT) Fund
The County Option Income Tax (COIT) Fund is used to pay debt service, certain
organization grants and operational subsidies, capital expenditures, information
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technology and other uses as deemed by Mayor and Council. The 2016 budget
includes the following to be paid from COIT:
Infrastructure (curbs, sidewalks, corridors) $1,500,000
Information Technology and Innovation $3,271,390
Neighborhood Engagement $845,000
Economic Development Income Tax (EDIT) Fund
The Economic Development Income Tax (EDIT) Fund is used to pay debt service,
economic development, capital expenditures benefiting economic development,
street department operations, grants/subsidies code enforcement and animal
control and general infrastructure maintenance.
Motor Vehicle Highway Fund
The Motor Vehicle Highway Fund collects gasoline taxes and local wheel taxes and
uses them for the repairs and maintenance of City streets, street lights and
signals. This fund also provides for the removal of snow and ice, responds to
emergencies and facilities recovery, provides the City with infrastructure asset
management, and the administration of the ReLeaf program.
Public Safety Local Option Income Tax (LOIT) Fund
The Public Safety Local Option Income Tax funds the salaries and benefits of several
sworn police officers and firefighters. The number of police and firefighters
covered through this fund varies year to year due to salary increases and
increases in the cost of benefits.
Capital Project Funds
The Capital Project Funds total $4,926,512 million or 1.6% of the Total City
Budget. Over half of the expenditures in the Capital Project Funds for 2016 are
Debt Service related. The Capital Project Funds revenue are comprised mainly
of levied property taxes, principal and interest repayment and other sources.
Below are notable projects for these funds:
Parking Garage Maintenance
Street and Overpass Improvements
Various repairs to the Morris Performing Arts Center
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Redevelopment Commission Controlled Funds
The Redevelopment Commission Controlled Funds total $37,746,409 or
12.3% of the total City budget, and consists mainly of various Tax Increment
Financing (TIF) Districts and the Certified Technology Park. The
Redevelopment Commission Controlled Funds pay for debt service as well as
other TIF approved expenditures which help attract and retain business in the
areas.
Several notable projects for the Redevelopment Commission Controlled Funds
included in the 2016 budget include:
Innovation Park and Ignition Park Infrastructure Improvements
Street Improvements as required within the Districts
Smart Street two-way conversion project
Other projects relating to attracting and retaining new business as the
need arises
General Fund
Total General Fund revenue is estimated at $53,852,368 for 2016. The General
Fund derives its revenue from a variety of sources as the following graph
illustrates. The largest source is from property taxes. The City’s property tax
revenues will provide nearly $37.29 million or 69.3% of the General Fund
budget. This is estimating that the property tax revenues will increase
approximately 1.8% over 2015 for FY 2016.
To lessen the burden and reliance on property taxes, the General Fund also
realizes revenue from a variety of smaller sources: Payment In Lieu of Tax
(PILOT) 9%, Allocation of Administrative Expenses Paid by Enterprise Funds
7%, Other Taxes 6%, Franchise Fees 2%, Rental and Other Income from Morris
Performing Arts Center and Palais Royale Ballroom 2%, and other
Miscellaneous Revenues 5%.
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The budget is balanced with no surplus expected. Therefore, the General Fund
fund balance is expected to be $28,139,839 or 52.2% of operating expenditures
at December 31, 2016.
The $53,852,368 General Fund expenditure budget is broken down into 13
separate departments. Given the impact of the current economic downturn, the
City continues to reduce expenditures wherever possible. The 2016 adopted
budget is decreasing 1.53% from the 2015 year end projection and a decrease of
13.6% from 2014 actual. A majority of the decrease relates to the transfer of
expenditures relating to moving EMS Operations from the Fire Department in
the General Fund to the Enterprise Fund category as it is an enterprise
functioning fund in 2015 and moving the 311 Call Center Operations from the
General Fund to an Internal Services Fund in 2016.
Property Taxes,
$37,294,758
PILOT, $4,620,389
Allocations,
$3,824,557
Other Taxes,
$3,256,000
Franchise Fees,
$1,004,000
Rental Income,
$1,274,012
Miscellaneous,
$2,578,652
General Fund Revenue Summary
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Utility Funds
The Utility Funds are Enterprise Funds used to account for all of the City’s
Water, Sewer and Solid Waste operations, including the acquisition of capital
assets and any related debt service. The funds are financed primarily by a user
charge for the provision of that service. The City of South Bend provides water,
sewer and solid waste services to its residents and portions of several
surrounding townships within St. Joseph County.
The 2016 Utility Funds revenue budget totals $85,705,062 or 28% of the total
City Budget. Planned revenue/contributions will decrease approximately 1.8%
from 2015 projections. This decrease is due to lower transfers from the Sewer
Operating to Sewer Capital fund due to completion of a plant upgrade in 2015.
The fees for Water, Project ReLeaf and other funds are not budgeted to increase
during 2016.
Expenses are decreasing by 27.9% due to lower expenditures expected on capital
projects in 2016. The City is undergoing a review of its EPA-mandated long-
term control plan.
City Clerk & Council,
$920,623
Admin & Finance,
$2,153,087
Civic Center,
$1,582,546
Legal , $1,036,510
Engineering, $1,120,334
Other, $1,155,493
Public Safety,
$45,883,775
General Fund Expenditure Summary
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Financial Structure, Policy
and Process
20
Citizens of South Bend
City Council
President
Tim Scott
Mayor
Pete Buttigieg
City Clerk
John Voorde
Board of Public
Works (1)
Public Works
Director
Eric Horvath
Century Center
Board of Managers
(2)
Century Center
Director
Leanna Belew
Board of Parks &
Recreation (1)
Parks & Recreation
Superintendent
Phil St. Clair
Morris
Entertainment
Board (3)
Morris Performing
Arts Center
Director
Dennis Andres
Board of Public
Safety (1)
Fire Department
Chief Steve Cox
Police
Department Chief
Scott Ruszkowski
Community &
Economic
Development
Director Scott Ford
Redevelopment
Authority/
Commission (4)
Administration &
Finance
City Controller
John Murphy
Consolidated
Building
Department
Building
Commissioner
Charles Bulot
Code Enforcement
Director
Randy Wilkerson
Legal Department
City Attorney
Cristal Brisco
- Technical Services Division
- Investigative Division
- Uniform Patrol
- Community Relations Division
-Fire Prevention
- Administrative Services Division
- Firefighting Operations Division
- EMS Division
- Park Administration Division
- Park Maintenance Division
- Recreation Division
- Potawatomi Zoo Division
- Golf Division
- Engineering Division
- Streets Division
- Water Works Division
- Sewage Division
- Central Services Division
- Solid Waste Division
- Energy Office
- Economic Development
- Community Development
- General Administration
- Hearing Officer
- Neighborhood Code Enforcement
- Abandoned Vehicles
- Unsafe Building
- Animal Control
- Bureau of Weights and Measures
- City Finance & Budgeting
- Human Resources
- Benefits Management
- Information Technology
- Safety & Risk Management
- Human Rights
- Purchasing
City of South Bend, Indiana
Organizational Chart
(1) Board Members include Mayoral Appointments
(2) Board Members include Mayoral and Council Appointments
(3) Board Members include Citizen Appointments
(4) Board Members include Mayoral and Council Appointments for Redevelopment Commission, Mayoral Appointment for Redevelopment Authority
Effective as of November 5, 2015
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27
Fund Descriptions & Fund
Structure
NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Motor Vehicle Highway To account for street construction and the operations of the street
maintenance department. Financing is provided by state motor
vehicle highway distributions.
Recreation Non-Reverting To account for fees and related expenses from park department activ-
ities.
Studebaker/Oliver
Revitalization Grants To account for expenditures related to the Studebaker and Oliver
revitalization projects. Financing is provided by federal and state
grants and loans from other organizations.
Economic Development
State Grants To account for expenditures related to projects promoting economic
development. Financing is provided by state grants and loan
payments. Expenditures include grants and related expenses.
DCI Operating To account for the operating expenditures related to the South Bend
Department of Community Investment. Financing will be provided
by revenues received from charges for services, other revenue sources,
and from fund transfers.
DCI Grants To account for revenues received from the U.S. Department of
Housing and Urban Development related to community improvement
projects.
Police State Seizure To account for law enforcement expenditures financed by the
authorized state or local agencies' sale of confiscated property.
Juvenile Positive Assistance To account for monies received from penalties paid for curfew
violations. Expenditures include Drug Abuse Resistance Education
and Juvenile Aid Bureau.
Law Enforcement
Continuing Education To account for police fees collected to finance police officers'
continuing education, training, and supplies and equipment.
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Loss Recovery To account for compensatory or exemplary damage payments from
third parties arising from loss or damage to City tangible or intangible
property.
Emergency Telephone
System To account for 9-1-1 revenues from the county as well as state grants
Local Road and Street To account for operation and maintenance of local and arterial road
and street systems. Financing is provided by state gasoline tax
distributions.
Excess Welfare Distribution To account for a special distribution from the County that can only be
spent on public safety expenditures.
Human Rights -Federal To account for expenditures to prevent discrimination and to promote
human rights. Financing is provided by federal grants.
East Race Waterway To account for donations for the promotion and development of the
East Race Waterway.
Morris and Palais Marketing To account for marketing and promotion expenditures financed by
sponsorship solicitations and donations.
Police Block Grants To account for federal grants which provide financing for police
activities.
Economic Development
Commission - To account for administrative expenditures of the Economic
Development Commission. Financing is provided by fees from
businesses applying for Economic Development Revenue Bonds.
Hazmat To account for monies generated by the South Bend Fire
Department's response to hazardous materials incidents. Funds are
used to purchase, repair, or replace hazmat equipment, or for training
and supplies.
Indiana River Rescue To account for expenditures related to river rescue training. Financing
is provided by registration fees.
COPS Block Grant II To account for federal grants which provide financing for police
activities.
Regional Police Academy To account for revenues (tuition) and expenditures (seminars, travel,
lectures, and career days) related to the advancement of present and
future police officers.
COPS MORE Grant To account for a COPS MORE grant which provides financing for
police activities.
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Federal Drug Enforcement To account for expenditures for drug enforcement. Financing is
provided by distributions from the authorized federal agencies'
confiscated property sale.
Gifts, Donations & Bequests To account for donations, gifts, or bequeaths for purposes designated
by the donor.
Urban Development
Action Grant To account for economic development expenditures which are
financed by federal grants and loan repayments.
Leaf Collection and
Removal (ReLeaf) To account for the expenditures of a program to remove leaves from
the City each fall. Financing is provided by a monthly service fee
charged to all City residents.
Police K-9 Unit To account for donations for development and maintenance of the K-
9 unit.
Rainy Day To account for unused and unencumbered funds that are transferred
from a fund that has a tax levy. Revenues in this fund also include
special distributions of county option income tax (COIT) and county
economic development income tax (CEDIT).
Debt Service Funds
College Football Hall of
Fame Debt Service To accumulate monies for the payment of Redevelopment Authority
bonds issued to refinance bonds issued for construction of the College
Football Hall of Fame. Financing is to be provided by an annual
property tax levy.
Redevelopment Bond –
Airport Taxable To accumulate monies as a reserve for the payment of Redevelopment
Authority bonds for the airport taxable project.
Coveleski Bond Debt
Service Reserve To accumulate monies as a reserve for the payment of the Coveleski
Stadium recovery zone economic development bonds. Financing for
debt payments is to be provided by professional sports and convention
development area taxes (PSCDA) and county option income tax
revenues if PSCDA revenues are insufficient.
Redevelopment Bond –
Palais Royale To accumulate monies as a reserve for the payment of Redevelopment
Authority bonds for the Palais Royale project.
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Redevelopment Authority
Debt Service To accumulate monies for the payment of Redevelopment Authority
bonds issued to refinance bonds issued for construction of a parking
garage facility, bonds issued for central development area land
acquisition and construction of public improvements, bonds issued to
purchase the Palais Royale, bonds issued to refinance bonds issued for
construction of Century Center improvements, and bonds issued to
refinance bonds issued for renovations to the Morris Performing Art
Center.
Capital Projects Funds
Emergency Medical
Services To account for purchases of necessary equipment for the Fire Depart-
ment and Emergency Medical Services Department. Financing is pro-
vided by ambulance fees.
Professional Sports
Development To account for Hotel/Motel Tax and Professional Sports
Development Tax revenues dedicated towards the College Football
Hall of Fame. Based on an agreement with the National Football
Foundation (NFF), the City pays the NFF to assist with the operation
and capital costs.
Coveleski Stadium Capital To account for expenditures related to the maintenance and improve-
ment of the baseball stadium. Financing is provided by a rental paid
by the semi-pro baseball team.
Zoo Endowment To account for construction projects at the City's zoo. Financing is
provided by gifts and donations.
Park Non-Reverting Capital To account for specific revenues used to finance capital improvements
at the City parks.
Cumulative Capital
Development To account for expenditures relating to the purchase or lease of capital
improvements in the City. Financing is provided by a specific property
tax levy.
Cumulative Capital
Improvement To account for state cigarette tax distributions used for improvement
projects.
Morris Performing Art
Center Capital To accumulate monies for major repairs and capital improvements to
the Morris Civic Auditorium. Financing is provided by a surcharge on
ticket sales for events held at the auditorium.
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Tax Incremental Financing
(TIF) - Downtown To account for expenditures for public improvements in the central
business tax incremental district. Also, transfers are made to debt
service funds to meet debt obligations as they mature. Financing is
provided by property tax proceeds in excess of those attributable to
the assessed valuation of the property in the district before
redevelopment.
Tax Incremental Financing
(TIF) – Leighton Plaza To account for expenditures for public improvement projects in the
Leighton Plaza tax incremental district. Financing is provided by
property tax proceeds in excess of those attributable to the assessed
value of the property in the district before redevelopment.
Tax Incremental Financing
(TIF) – West Washington To account for expenditures for public improvement projects in the
West Washington Economic Development Area. Financing is
provided by property tax proceeds in excess of those attributable to
the assessed value of the property in the district before redevelopment.
Redevelopment General To account for eligible redevelopment activities in the Studebaker
Corridor financed by proceeds from land sales or leases.
Community Revitalization
Enhancement District To account for public improvements in the Studebaker/Oliver
Community Revitalization Enhancement District. Financing is
provided by income tax and gross retail tax increments in the district.
Tax Incremental
Financing (TIF) No. 1
– Southside Development To account for expenditures for improvements in the southside
development tax incremental district no. 1. Financing is provided by
property tax proceeds in excess of those attributable to the assessed
valuation of the property in the district before redevelopment.
Tax Incremental
Financing (TIF) No. 3
– Southside Development To account for expenditures for improvements in the southside
development tax incremental district no. 3. Financing is provided by
property tax proceeds in excess of those attributable to the assessed
valuation of the property in the district before redevelopment.
Tax Incremental Financing (TIF) –
Central Medical Service To account for expenditures for public improvements in the central
business tax incremental district, medical service area. Financing is
provided by property tax proceeds in excess of those attributable to
the assessed valuation of the property in the district before
redevelopment.
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Football Hall of Fame Capital To account for capital expenditures for the College Football Hall of
Fame. Financing was provided by a transfer from the City's
Professional Sports Development Fund. This fund also accounts for
the advance from the General Fund which may be repaid from future
operating surpluses.
Major Moves To account for state distributions used for road construction and other
uses authorized by Indiana statute.
Tax Incremental Financing
(TIF) – Northeast
Development To account for expenditures for improvements in the northeast
development tax incremental district. Financing is provided by
property tax proceeds in excess of those attributable to the assessed
valuation of the property in the district before redevelopment.
Tax Incremental Financing
(TIF) – Douglas Road To account for expenditures for improvements in the Douglas Road
development tax incremental district. Financing is provided by
property tax proceeds in excess of those attributable to the assessed
valuation of the property in the district before redevelopment.
Tax Incremental Financing
(TIF) – Northeast
Residential - To account for expenditures for improvements in the Northeast
Neighborhood Residential development tax incremental district.
Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district
before redevelopment
Certified Technology Park To account for expenditures related to acquisition, improvements,
construction and maintenance of public facilities, debt service and
other permitted uses under I.C. 36-7-32-23 in connection with a
certified technology park. Financing is provided by property tax
proceeds, state gross retail and uses taxes, and other revenues.
Palais Royale Historic
Preservation To account for expenditures financed by a two percent fee charged for
all Palais Royale services.
Airport Urban Enterprise
Zone To account expenditures for improvements in the Zone area, financed
by property taxes on qualifying properties in the Zone.
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33
NON-MAJOR ENTERPRISE FUNDS
Consolidated Building To account for the operation of the consolidated St. Joseph County/
South Bend Building Department.
Parking Garage To account for the operation and maintenance of the City's parking
garages.
Solid Waste To account for the provision of solid waste services.
Blackthorn Golf Course To account for the operation and maintenance of the City's Blackthorn
Golf Course. Golf Course was sold in 2015.
INTERNAL SERVICE FUNDS
Liability Insurance
Premium Reserve To account for expenses related to maintaining the City's self-funded
liability insurance including administrative costs, claims and premiums.
Funding is provided by assessments to certain other City funds.
Self-Funded Employee
Benefits To account for employer and employees' contributions for a medical
insurance plan.
Central Services To account for expenses related to fuel, vehicle repairs and various
supplies provided to City departments on a cost-reimbursement basis.
Police Take Home Vehicle To account for expenses associated with claims arising from use of
program vehicles occurring while officers are not on duty. Funding is
provided by officers participating in the program.
Unemployment Compensation
Insurance To account for payment of unemployment claims to the Indiana
Department of Workforce Development. Financing is provided by
allocating costs to user departments to cover the estimated costs of
claims.
311 Call Center To account for expenses associated with the 311 Call Center. The Call
Center is a customer service support center where residents and
business can receive personal assistance with City-related questions
and non-emergency services. Funding is provided by the departments
which benefit from the call center taking the outside calls.
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34
FIDUCIARY FUNDS
Pension Trust Funds
1925 Police Pension - To account for the provision of retirement and disability benefits to
police officers hired prior to May 1, 1977. Financing is provided by
mandatory contributions by active members, and state pension relief
distributions.
1937 Firefighters' Pension - To account for the provision of retirement and disability benefits to
firefighters hired prior to May 1, 1977. Financing is provided by
mandatory contributions by active members and state pension relief
distributions.
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Total City Budget
$306,602,739
General Fund
$53,852,368
Public Safety
$45,883,775
Fire
$18,101,360
Police
$27,782,415Admin/Finance
$2,153,087
Other
$5,815,506
Special Revenue
Funds
$64,805,111
County Option Income Tax
$12,956,679
Parks & Recreation
$12,626,144
Economic Development
Income Tax
$10,450,184
Motor Vehicle Highway
$10,343,890
Public Safety L.O.I.T.
$6,600,626
Other
$11,827,588
Capital Project
Funds
$4,926,512
Major Moves Construction
$1,590,000
Professional Sports
Development
$838,052
Debt Service Fund
Hall of Fame Debt Service
$1,268,015
Other
$1,230,445
Trust & Agency
Funds
$12,610,902
Internal Service
Funds
$29,314,878
Enterprise Funds
$103,346,559
Sewage Works Operations
$37,568,813
Sewage Works Bond
Sinking & Capital Funds
$11,777,298
Sewer Bond Funds
$10,000,000
WaterWorks Operations
$16,585,100
EMS Operating and Capital
Funds
$7,942,338
Solid Waste Operating and
Capital Funds
$6,506,608
Other
$12,966,402
Redevelopment
Commission
Controlled Funds
$37,746,409
Tax Increment Financing
Funds
$35,130,909
Redevelopment Funds
$2,604,500
Debt Service Funds
$11,000
Financial Organization Chart
City of South Bend Adopted
2016 Budget
30
City Controlled Funds
General Fund
101-0101 MAYOR x
101-0201 CITY CLERK x
101-0301 COMMON COUNCIL x
101-0302 WNIT CONTRACT x
101-0401 ADMINISTRATION & FINANCE x
101-0404 MORRIS PERFORMING ARTS CENTER x x
101-0405 PALAIS ROYALE BALLROOM x x
101-0501 LEGAL DEPARTMENT x
101-0602 ENGINEERING x x x
101-0801 POLICE DEPARTMENT x
101-0802 COMMUNICATIONS CENTER x
101-0901 FIRE DEPARTMENT x
101-1008 HUMAN RIGHTS x
Special Revenue Funds
102 RAINY DAY FUND x
103 EXCESS LEVY x
201 PARKS & RECREATION x
202 MOTOR VEHICLE HIGHWAY x
203 RECREATION - NONREVERTING x
209 STUDEBAKER/OLIVER REVERTING GRANTS x
210 ECONOMIC DEVELOPMENT STATE GRANTS x
211 COMMUNITY INVESTMENT ADMINISTRATION x
212 COMMUNITY INVESTMENT GRANTS x
216 POLICE STATE SEIZURES x
217 GIFT, DONATION, BEQUEST x x
218 POLICE CURFEW VIOLATIONS x
220 LAW ENFORCEMENT CONTINUING EDUCATION x
227 LOSS RECOVERY FUND x x
244 EMERGENCY 911 TELEPHONE x
249 PUBLIC SAFETY L.O.I.T.x
250 GENERAL GRANT x
251 LOCAL ROADS & STREETS x
252 EXCESS WELFARE DISTRIBUTION x
258 HUMAN RIGHTS - FEDERAL GRANT x
271 EASTRACE WATERWAY x
273 MORRIS PAC/PALAIS ROYALE MARKETING x
280 POLICE BLOCK GRANTS x
281 ECONOMIC DEVELOPMENT COMM - REV BONDS x
289 HAZMAT x
291 INDIANA RIVER RESCUE x
292 POLICE GRANTS x
294 REGIONAL POLICE ACADEMY x
295 COPS MORE GRANT x
299 POLICE FEDERAL DRUG ENFORCEMENT x
404 COUNTY OPTION INCOME TAX x x x x x x x
408 ECONOMIC DEVELOPMENT INCOME TAX x x x x x x x
410 URBAN DEVELOPMENT ACTION GRANT (UDAG)x
655 PROJECT RELEAF x x
705 POLICE K-9 UNIT x
Debt Service Fund
313 HALL OF FAME DEBT SERVICE x x
Capital Project Funds
377 PROFESSIONAL SPORTS DEVELOPMENT x
401 COVELESKI STADIUM CAPITAL x x
403 ZOO ENDOWMENT xx
405 PARK NONREVERTING CAPITAL x
406 CUMULATIVE CAPITAL DEVELOPMENT x x
407 CUMULATIVE CAPITAL IMPROVEMENT x x x
409 CUMULATIVE SEWER x
412 MAJOR MOVES CONSTRUCTION x x
Department Fund Relationship
Pension
Funds
Economic
Development
Code &
Animal
Control
Internal
Service
Culture &
Recreation
Highways
& Streets
Enterprise
FundsFund
Number Fund Name
General
Government
Public
Safety
Public
Works
31
Department Fund Relationship
Pension
Funds
Economic
Development
Code &
Animal
Control
Internal
Service
Culture &
Recreation
Highways
& Streets
Enterprise
FundsFund
Number Fund Name
General
Government
Public
Safety
Public
Works
416 MORRIS PERFORMING ARTS CENTER CAPITAL x x
434 CRED FUND x
450 PALAIS ROYALE HISTORIC PRESERVATION x x
677 HALL OF FAME CAPITAL x x
Enterprise Funds
287 EMS CAPITAL x x
288 EMS OPERATIONS x x
600 CONSOLIDATED BUILDING DEPARTMENT x x x
601 PARKING GARAGES xx
610 SOLID WASTE OPERATIONS x x
611 SOLID WASTE CAPITAL x x
620 WATER WORKS OPERATIONS x x
622 WATER WORKS CAPITAL x x
623 WATER WORKS BOND CAPITAL x x
624 WATER WORKS CUSTOMER DEPOSIT x x
625 WATER WORKS SINKING FUND x x
626 WATER WORKS BOND RESERVE x x
629 WATER WORKS RESERVE - O & M x x
640 SEWER REPAIR INSURANCE x x
641 SEWAGE WORKS OPERATIONS x x
642 SEWAGE WORKS CAPITAL x x
643 SEWAGE WORKS RESERVE - O & M x x
644 WATER LEAK INSURANCE FUND x x
645 2006 SEWER BOND x x
647 2007 SEWER BOND x x
649 SEWAGE WORKS BOND SINKING x x
651 2007B SEWER BOND x x
653 SEWAGE WORKS DEBT SERVICE RESERVE x x
658 2010 SEWER BOND x x
659 2011 SEWER BOND x x
661 2012 SEWER BOND x x
663 2013 SEWER BOND x x
664 2013 SEWER REFUND BOND ISSUANCE COSTS x x
665 2015 SEWER BOND x x
670 CENTURY CENTER xx x
671 CENTURY CENTER CAPITAL ACCOUNT x x x
Internal Service Funds
222 CENTRAL SERVICES x x
224 CENTRAL SERVICES CAPITAL x x
226 LIABILITY INSURANCE x x
278 TAKE HOME VEHICLE POLICE x x
279 311 CALL CENTER x x
711 SELF-FUNDED EMPLOYEE BENEFITS x x x x x x x x x
713 UNEMPLOYMENT COMPENSATION FUND x x x x x x x x x
Trust Funds
701 FIREFIGHTERS PENSION x x
702 POLICE PENSION x x
730 CITY CEMETERY TRUST FUND x
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF REVENUE - RIVER WEST (AIRPORT)x
414 TIF DISTRICT - SAMPLE-EWING GENERAL x
420 TIF DISTRICT - SBCDA GENERAL x
422 TIF DISTRICT - WEST WASHINGTON x
425 TIF LEIGHTON PLAZA x
426 TIF CENTRAL MEDICAL SERVICE AREA x
429 TIF RIVER EAST (NORTHEAST DISTRICT)x
430 TIF SOUTHSIDE DEVELOPMENT AREA #1 x
431 TIF SSDA #2 - ERSKINE COMMONS x
432 TIF SSDA #3 - ERSKINE VILLAGE x
435 TIF DOUGLAS ROAD x
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Department Fund Relationship
Pension
Funds
Economic
Development
Code &
Animal
Control
Internal
Service
Culture &
Recreation
Highways
& Streets
Enterprise
FundsFund
Number Fund Name
General
Government
Public
Safety
Public
Works
436 TIF RIVER EAST (NORTHEAST) RESIDENTIAL x
Redevelopment Funds
305 SBCDA BOND PROCEEDS - 2003 x
428 REDEVELOPMENT DISTRICT CAPITAL - AEDA2003 x
433 REDEVELOPMENT ADMINISTRATION GENERAL x
438 COVELESKI BOND CONSTRUCTION x
439 CERTIFIED TECHNOLOGY PARK x
454 AIRPORT URBAN ENTERPRISE ZONE x
Debt Service Funds
314 REDEV BOND - 1990 PUBLIC IMPROVEMENT x
315 AIRPORT 2003 DEBT RESERVE x
317 COVELESKI BOND DEBT RESERVE x
319 REDEVELOPMENT BOND - BLACKTHORN GOLF x
328 SBCDA 2003 DEBT RESERVE x
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Financial Policies
The financial integrity of our City government is of utmost importance. To
discuss, write, and adopt a set of financial policies is a key element to maintaining
this integrity. These financial management policies are designed to ensure the
fiscal stability of the City of South Bend and to guide the development and
administration of the annual operating and capital budgets, as well as the debt
program.
Written, adopted financial policies have many benefits, such as assisting the Mayor,
Common Council and City Controller in the financial management of the City,
saving time and energy when discussing financial matters, promoting public
confidence, and providing continuity over time as the Mayor and Common
Council and staff members change. While these policies will be amended
periodically, they will provide the foundation and framework for many of the
issues and decisions facing the City. They will promote wise and prudent financial
management, provide the foundation for adequate funding of services desired by
the public, and help make the City more financially stable, efficient and effective.
Objectives
1. Assist the Mayor, Common Council and City management by providing
accurate and timely information on financial conditions pertinent to City
operations.
2. Provide sound financial principles with which to guide the important
decisions of the Mayor and Common Council and management, which have
significant fiscal impact.
3. Set forth operational principles that minimize the cost of government and
financial risk, to the extent consistent with services desired by the public.
4. Enhance the policy-making ability of the Mayor and Common Council by
providing accurate information on program costs.
5. Ensure the legal use of all City funds through a sound financial system and
strong internal controls.
6. Employ revenue policies that diversify revenue sources, distribute the costs
of municipal services fairly, and provide adequate funds to operate desired
programs.
In order to meet these objectives, the City’s policies are divided into seven general
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categories for ease of reference. These categories include: 1) Operating and
Budgeting Policies, 2) Capital Improvements Program (CIP), 3) Revenue and
Expenditure Policies, 4) Reserve Policies, 5) Debt Management and
Administration Policies, 6) Cash Management/Investment Policies, and 7)
Accounting, Auditing, and Financial Reporting Policies. It is recommended that
all policies included in this document be adhered to.
Operating and Budgeting Policies
The City of South Bend will maintain a system of defined operating and budgeting
practices, in compliance with Indiana statute, the Department of Local
Government Finance (DLGF), and the Indiana State Board of Accounts (SBOA)
to ensure adequate protection of city assets and resources, and to protect same in
consideration of the taxpayers of the City of South Bend.
Operating
1. The city will maintain compliance with all Federal, State, and local legal
requirements.
2. The city will continuously pursue an active campaign to maintain existing
and create new sources of revenue.
3. The city will continue to provide first priority funding to essential services
as determined by the Mayor in conjunction with the Common Council.
4. The city will pursue an active campaign to create and maintain state of the
art operating practices within infra-structure operations.
5. The city will maintain an ongoing program of capital asset replacement and
modernization in order to maintain efficient city operations.
6. The city will maintain a structured revenue and expenditure forecasting
process to enable effective financial planning on a current and multi-year
basis.
7. A financial audit will be performed annually by the Indiana State Board of
Accounts. Audit results will be presented to the Mayor, the Common
Council President, and City Controller upon completion of the audit. The
city will evaluate any audit recommendations, determine and implement
remedial actions, as required.
8. The city will establish financial, purchasing, human resource and
information technology policy statements and procedures, as required, to
define standard operating practices and protocols, intended to protect city
assets.
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Budgeting
At least one month before the preparation of the proposed annual budget, the City
Controller will meet with the Mayor to review and deliberate all policy guidelines
that may affect the proposed budget.
1. The budget it prepared using the cash basis of accounting.
2. The budget is approved in the form of an appropriations ordinance after
the Mayor and Common Council have conducted at least one advertised
public hearing.
3. The operating budget and CIP together shall serve as the annual financial
plan for the City. They will serve as the policy documents for the Mayor
and Common Council for implementing their visions, goals, and objectives.
The budget shall provide staff with the resources necessary to accomplish
the Mayor and Common Council’s determined service levels.
4. The City Controller shall annually prepare and present a proposed operating
budget to the Mayor and Common Council at least four months before the
beginning of each fiscal year. The Common Council will adopt said budget
no later than November 1 of each year. Funds may not be expended or
encumbered for the following fiscal year until the budget has been adopted
by the Common Council and the Mayor.
5. The City defines a balanced budget as a budget that has revenues plus cash
reserves equal to expenditures. It is the City’s policy to fund current year
expenditures with current year revenues, whenever possible, without using
cash reserves.
6. Each department and division prepares its own budget for review by the
Mayor and City Controller. Budget accountability rests primarily with each
department. The basic format of the budget shall identify programs within
organizational structures. Programs are defined as specific services
provided to the public, other departments, or other organizations.
7. The Budget is adopted at the department and cost category level. During
the year, it is the responsibility of the Mayor, Department Heads, Fiscal
Officers and the City Controller to administer the budget.
8. A five-year projection of revenues and expenditures for all funds is
prepared each fiscal year to provide strategic perspective to each annual
budget process.
9. All appropriations shall lapse at the end of the budget year if not expended
or encumbered.
10. Any year-end operating surpluses will revert to fund balances for use in
maintaining reserve levels set by policy (see policy on reserves) and the
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balance will be available for pay-go capital projects and/or one time capital
outlays.
11. The city will maintain an internal control system to ensure spending within
approved budgetary expenditures.
Fund Structure
1. The accounts of the City are organized into funds. The operations of each
fund are accounted for with a separate set of self-balancing accounts that
comprise its assets, liabilities, fund equity, revenue, and expenditures (or
expenses, as appropriate).
2. Government resources are allocated to and accounted for in individual
funds based on the purposes for which they are to be expended and the
means by which spending activities are controlled. The City uses
governmental funds and proprietary funds. Governmental funds are those
through which most governmental functions of the City are financed. The
acquisition, uses and balance of the City’s expendable financial resources
and the related liabilities (except for those accounted for in the enterprise
funds) are accounted for through governmental funds.
3. The City’s governmental funds are the General Fund, the Special Revenue
Funds, the Capital Projects Fund, the Debt Service Funds and
Redevelopment Commission Funds.
The General Fund is the general operating fund of the City. It is
used to account for all financial resources except those required to
be accounted for in another fund.
The Special Revenue Funds are used to account for the proceeds of
a specific revenue source (other than major capital projects) that are
restricted by legal and regulatory provisions or budgeting
contributions for outside sources to finance specific activities. The
major Special Revenue Funds include: County Option Income Tax
(COIT), Economic Development Income Tax (EDIT), Parks &
Recreation, Local Road & Streets, Motor Vehicle Highway, and the
Rainy Day Fund.
The Capital Project Funds are used to account for financial resources
used for the acquisition or construction of major capital facilities and
general capital construction, including: streets, parks, and public
buildings (other than those financed by enterprise funds).
The Debt Service Funds, which include special assessments, are used
to account for the accumulation of resources for, and the payment
of, general long-term debt principal, interest, and related costs.
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4. The enterprise funds are the Water Works, Wastewater, Consolidated
Building Department, Parking Garages, and Century Center Funds.
5. The Internal Service Funds are Central Services, Liability Insurance, Take
Home Police Vehicle, Self-Funded Employee Benefits, Unemployment
Comp and 311 Call Center Funds.
6. The Trust & Agency Funds are primarily Firefighter and Police Pension
Funds and the Morris/Palais Box Office Funds.
7. The Redevelopment Commission Funds are generally for TIF capital
projects or for debt service.
8. Creation of new funds should be based on the following criteria:
i) The revenue source is ongoing; i.e., more than one fiscal year.
ii) The amounts to be recorded are material.
iii) Interest income is required to be allocated.
iv) The amounts are specifically designated.
v) There is not another fund that can be used to account for the revenue
source.
vi) There are special circumstances that have led management to create the
separate fund.
vii) If the State of Federal government requires a separate fund to account
for a particular source of revenue than such a fund can and must be
created.
viii)It is a requirement of GAAP to establish the fund.
Capital Improvement Program (CIP) Policies
Assets will be capitalized where: (1) ownership title is held by the City of South
Bend, (2) the acquisition cost of the item exceeds the capitalization threshold
identified in the following table, and (1) the item has a useful life in excess of one
year.
Asset Category Capitalization Threshold
Land All land is capitalized
Construction in Progress All construction in progress is capitalized
Infrastructure $250,000
Buildings $100,000
Land & Building Improvements $100,000
Intangibles $100,000
Machinery & Equipment $ 10,000
Computer & Office Equipment $ 10,000
Vehicles $ 10,000
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The City prepare a five-year capital improvement plan, which is reviewed by the
Mayor and approved by the Common Council during the budgeting process.
The City will maintain its physical assets at a level adequate to protect the City’s
capital investment and to reduce future maintenance and replacement costs. The
budget will provide for the adequate maintenance and the orderly replacement of
the capital plant and equipment from current revenues where possible.
Revenue Policies
The City of South Bend will pursue measures to encourage economic
development, intended to expand the tax base through real and personal property
tax, employment income tax, and other tax and economic impact created by
economic expansion.
1. The city will pursue development and maintenance of a diversified
economic environment portfolio of commercial, industrial and residential
taxpayers, intended to produce a stable revenue stream.
2. The city will pursue efforts as required with St. Joseph County to maintain
sound property appraisal procedures and practices in order to ensure a
system of current and up-to-date property assessments.
3. The city will maintain the practice of establishing pricing for user charges
and fees at market based levels.
4. The city will maintain the practice of establishing pricing for the Water and
Wastewater Utility operations at levels supporting utility operational costs
and in full compliance with State of Indiana Utility Regulatory
requirements.
5. The city will maintain the practice of aggressive collection pursuit of all
revenue due to the City of South Bend and will utilize the City’s in-house
legal department and outside collection agencies in this effort.
6. The city will maintain the practice to seek funding support from Federal,
State of Indiana, and other entities for use by City operations, through
higher level governmental grants, and other sources as may come available
from time to time.
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Expenditure/Expense Policies
The City will review actual expenditures/expenses to budget on a monthly basis
and amend the budget quarterly with the Common Council to bring budgets in
balance with actual/year-end projected expenditures/expenses.
1. The City will strive to reduce major cost factors though operational
efficiencies and competitive bidding.
2. The City will maintain a budgetary control monitoring system to ensure
adherence to the budget.
3. The City will publish a budget to actual financial report on a monthly basis.
Reserve Policies
The City utilizes a variety of funds for recording the revenue and
expenditures/expenses of the City. At each fiscal year end, operating surpluses
that revert to cash balance over time constitute available reserve of the City.
General Fund:
Minimum Cash Reserve – The City will maintain General Fund cash reserves at a
level not less than 25 percent of the annual adopted General Fund expenditures.
The purpose of these reserves is to alleviate significant unanticipated budget
shortfalls and to ensure the orderly provisions of services to residents. This is the
minimum level necessary to maintain the City’s creditworthiness and maintain
adequate cash flows.
Unused Cash Reserves – To the extent that the General Fund cash exceeds the target,
the City may draw upon the cash reserves to provide pay-go financing for capital
projects, for other one-time capital items, or for other approved liability payments.
Rainy Day Fund – A “rainy day” account equal to a minimum of three percent of
the City’s total expenditures in the prior year will be maintained annually in
separate funds. This account will be made available for unanticipated, unbudgeted
expenditures of a non-recurring nature and/or unexpected cost increases that
require the approval by the Common Council and the Mayor.
Enterprise Funds:
Cash Reserves – The City will maintain cash reserves equal to 20% of annual
expenditures for most Enterprise Funds, with the exception of the Water and
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Wastewater Utilities. The Water and Wastewater Utility Funds require a reserve
of 5% of annual operating expenditures.
O&M Funds – The Water and Wastewater Funds will maintain Operations and
Maintenance Funds at a level of 16.67% of annual operating expenses in the main
operating funds, net of transfers.
Other Funds:
Minimum Cash Reserve – The City will maintain a cash balance in the other funds
equal to 20%-50% of annual budgeted expenditures, depending on the specific
needs of the fund. Debt Reserve Funds are set up for most debt service
obligations and are funded at 100%.
Reserve Deficiencies:
If reserves in any City fund fall below the prescribed minimums, the City will
implement the following budgetary strategies to replenish funding deficiencies:
Seek reductions in recurring expenditures
Seek to increase current revenue streams or develop new revenue sources
Seek the use of ongoing grant funding to alleviate operating expenditures
Debt Policy
1. Debt management will provide for the protection and maintenance of the
City’s AA bond rating, the maintenance of adequate debt service reserves,
compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City’s compliance officer is the City Controller. Compliance
monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed
the useful life of the assets being acquired by the debt issue.
4. All debt issuance shall comply with federal, State and City requirements.
All IRS regulations in regards to post-issuance tax compliance will be
followed.
5. The City shall maintain an ongoing performance monitoring system of the
various outstanding bond indebtedness. This is particularly important as
funds borrowed for a project today are not available to fund other projects
tomorrow and funds committed for debt service payments today are not
available to fund operations in the future.
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6. The City shall maintain all spending records related to bond issuance until
at least three years after the final maturity is redeemed.
7. The City will maintain good, ongoing communication with bond rating
agencies about its financial condition. The City will follow a policy of full
disclosure on every financial report and bond prospectus (Official
Statement).
8. Accompanying each debt issue will be an assessment of the City’s capacity
to repay the debt. The assessment will address the effects on the current
operating budget, as well as identify the resources that will be utilized to
repay the debt.
9. Long-term borrowing will not be used to finance current operations or
normal maintenance and will only be considered for significant capital and
infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds
at or below twenty years.
11. The City will generally conduct financings on a competitive basis.
However, negotiated financings may be used due to market volatility or the
use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
13. The City will strive to maintain a reliance on pay-go financing for its capital
improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which
mandates a 2% debt limit on net assessed valuation for certain type of
general obligation and other debt.
15. The City will report all debt to the Indiana Department of Local
Government Finance (DLGF) using their Gateway Reporting Program.
Refinancing
Periodic reviews of all outstanding debt will be undertaken to determine
refinancing opportunities. Refinancing will be considered (within Federal tax law
constraints) under the following conditions:
1. There is a net economic benefit.
a. In general, refinancing for economic savings will be undertaken
whenever net present value savings of at least three (3%) percent of
the refunded debt can be achieved.
b. Refinancing that produces net present value savings of less than
three (3%) percent will be considered on a case-by-case basis.
2. It is needed to modernize covenants that are adversely affecting the City’s
financial position or operations.
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3. The City wants to reduce the principal outstanding in order to achieve
future debt service savings and it has available working capital to do so from
other sources.
Investment and Cash Management Policies
1. It is the policy of the City of South Bend to make all investments, in both
Deposit and Investment Accounts, in accordance with the terms and
limitations of IC 5-13-9, Deposit and Investment Powers, as amended from
time to time.
2. Surplus monies of the City on deposit with financial institutions, as
determined by the City, shall be invested with maturities scheduled to
coincide with projected cash flow needs, taking into consideration large
routine expenditures (payroll, accounts payable, bond payments) and
sizable blocks of anticipated revenue (property taxes, state shared revenue).
3. The Investment Policy was revised on January 1, 2013 and is reviewed
annually by the Finance Department and the Common Council during the
annual investment meeting which is held after the 1st
Monday in January
and before January 31.
4. The City has entered into a custodial investment agreement with its primary
financial institution to invest City funds.
Accounting, Auditing and Financial Reporting Policies
1. The accounting policies of the City of South Bend conform to accounting
principles generally accepted in the United States of America (GAAP) as
applicable to governmental units. The diverse nature of governmental
operations and the necessity of assuring legal compliance preclude
recording and summarizing all governmental financial transactions and
balances in a single accounting entity. Therefore, the City’s accounting
system is organized and operated on a “fund basis”. Each fund is a distinct,
self-balancing accounting entity.
2. Governmental funds utilize the current financial resources measurement
focus and the modified accrual basis of accounting. Revenue is recognized
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as soon as it is measurable and available. Revenue is considered to be
available if it is collected within the current period or soon enough
thereafter to pay liabilities of the current period. For this purpose, the City
considers revenues to be available if they are collected within 60 days of the
end of the current fiscal period.
3. Property taxes are recognized as revenue in the year for which they are
collected. Grants and similar items are recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met.
4. The State Board of Accounts requires an annual audit of all accounts of the
City by the State Board of Accounts or by certified public accountants
selected by the City and approved by the State Board of Accounts. The goal
of the independent audit is to provide reasonable assurance that the
financial statements of the City of South Bend are free of material
misstatements. The independent audit involves examining, on a test basis,
evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant
estimates made by management, and evaluating the overall financial
statement presentation.
5. The approval for allowance and write off of transactions related to
uncollectible accounts is delegated to the City Controller and the Board of
Public Works.
6. The City places continued emphasis on maintenance of an accounting
system which provides strong internal budgetary and accounting controls
designed to provide reasonable, but not absolute, assurances regarding both
the safeguarding of assets against loss from unauthorized use or disposition
and the reliability of financial records for preparing financial statements and
reports, such as the budget and the Comprehensive Annual Financial Report
(CAFR) as well as the maintenance of accountability of assets.
7. The City of South Bend issues a CAFR within six months of the close of
the previous fiscal year. It will be distributed to the Mayor and Common
Council within seven months of the fiscal year. The CAFR will be
submitted annually to The Government Finance Officers Association
(GFOA) for peer review as part of the Certificate of Achievement for Excellence
in Financial Reporting program. All reports prepared by the auditors and
management’s response to those reports will be presented to the Mayor,
Common Council President, and City Controller at the audit exit
conference.
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8. The City offers its employees a defined benefit pension plan through the
State of Indiana Public Retirement System (INPRS). The retirement plan
issues separate financial statements through the State run program.
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Budgetary Process
The City’s annual budget process for the subsequent year with a Budget Kickoff
meeting which includes the Mayor, Department Heads, Fiscal Officers, Common
Council Representatives and other City leaders. At the Budget Kickoff meeting,
Administration priorities are discussed and the budget process is reviewed. Soon
after the meeting, department heads and various staff members prepare a five year
Capital Improvement Program (CIP) and a five year operating budget. The City
Controller will submit a Proposed Budget to the Mayor in July. In August and
September, the Mayor and City Controller present to the Common Council the
recommended budget for the next year. The Common Council reviews the
recommended budget, makes reductions at their discretion, holds several public
hearings and ultimately adopts the City budget for the fiscal year prior to
November 1. The budget is forwarded to the State of Indiana Department of
Local Government Finance (DLGF) for their final approval. The City fiscal year
begins January 1.
Budget Calendar for FY 2016 Budget (All Dates 2015)
May 28 Budget Kickoff Meeting for all Department Heads and
Fiscal Officers
July 10 Deadline to enter budget requests into NaviLine and update
summary sheets
July 13 – 21 Mayor’s Office review of budgets with Department Heads &
Fiscal Officers
July 20 Preliminary Budget Discussion – Council Priorities
Aug 17- Sept 28 Various Budget Hearings with City Council & Department
Heads
August 19 Civil City & Transpo budget ordinances filed with City Clerk
for 1st
Reading
August 24 First Reading on 2016 City budget and Transpo budget
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September 1 Submission of 2016 budget to County Council for non-
binding review
September 14 First publication of City and Transpo budgets & Gateway
Notice to Taxpayers and Submission of Form 3 Budget
notice in Gateway
September 23 File 2016 Mayor, Clerk, Council, non-bargaining, and
bargaining salary ordinance with City Clerk
September 28 First reading of 2016 Mayor, Clerk, Council, non-bargaining,
and bargaining salary ordinance
September 28 Public hearings on 2016 City and Transpo budgets
October 12 Adoption of 2016 City and Transpo budgets and 2016
Mayor, Clerk, Council, non-bargaining, and bargaining salary
ordinance
Budget Amendment Policy
After the Budget is adopted, the primary responsibility for managing the
appropriated funds falls to each respective Department Head, Fiscal Officer, City
Controller and the Mayor. The Fiscal Officers are able to view a monthly budget
to actual report of their respective activities. Management flexibility is given to
each Department of exceeding a given expenditure/expense line item within a
given cost category, if it can be compensated for within that same
expenditure/expense classification. If a cost category must be adjusted, then a
Budget Transfer Request Form is completed and submitted to the Finance
Department by the affected Department. The Finance Department reviews the
form and if deemed appropriate, the Finance Department processes the budget
transfer request after approval by the Mayor and the Common Council. Budget
amendments are generally approved by the Common Council and made on a
quarterly basis.
The Finance Department and Department Fiscal Officers analyze their respective
activity budgets on a monthly basis. If a review of year-to-date activity projects
that any given activity budget will exceed the budget, then the Fiscal Officer is
required to prepare an additional appropriation or budget transfer for review by
the Mayor and consideration by the Common Council.
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Budgetary Information
The basis of budgeting is on a cash basis for all funds, which is not the same basis
as used in the City’s audited financial statements which are on a modified accrual
basis for governmental funds and a full accrual basis for proprietary funds.
Expenditures are authorized via an annual budget passed by ordinance in which
the Common Council authorizes the level of funding for City operations. The
Common Council adopts a line item level budget, which is considered the
maximum authorization to incur liabilities and not a mandate to spend. No
obligation shall be incurred against, and no payment shall be made from, any
appropriation account that lacks a sufficient balance available to meet the
obligation. The legal level of control for all City funds (except Redevelopment
Commission funds) is by cost category (i.e. personnel, supplies, services, capital).
Spending cannot exceed these categories without Common Council approval.
The legal level of control for Redevelopment Commission funds is at the fund
level.
Encumbrance accounting is employed in most funds. Encumbrances (e.g.,
purchase orders, contracts) outstanding at year-end are reported as designates of
fund balances and do not constitute expenditures or liabilities because the goods
or services have not been received as of year-end; the encumbrances will rollover
and be re-appropriated and honored during the subsequent year.
In view of the importance of the budget as a planning and control instrument in
the City, the accounting system provides the basis for appropriate budgetary
control. Unlike accounting, budgeting is not essentially a financial procedure; it is
primarily a policy-planning process. Therefore, it is much less amendable to
standardization; however, the importance of GAAP, audit standards, the credit
markets’ need for more complete disclosure of the City’s underlying condition,
and the heightened sophistication of the public and press about the importance of
the outcomes as well as projections, have combined to professionalize and
conform budgeting terms and definitions to GAAP. As a result, common
terminology, measurement, and classification are used consistently throughout the
City’s budget, accounting records and financial reports.
Balanced Budget
A balanced budget is necessary for proper financial management in the City of
South Bend. The City defines a balanced budget as a budget in which estimated
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revenue and available cash balances are equal to or greater than estimated
expenditures. After the budget is adopted, if increases in expenditures and/or
decreases in revenue result in an imbalanced budget, then a budget amendment is
required to bring the budget back in balance. All City funds are balanced for 2016.
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Financial Summaries
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City of South Bend, Indiana 2016 Budget
Consolidated Financial Schedules
All Funds
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 69,980,289 72,037,669 70,132,612 39,685,761 71,976,981 74,554,409 74,618,070 75,463,500 75,050,878 1,844,369 2.6%
Local Income Taxes 21,916,677 23,822,661 24,307,979 12,153,990 25,839,785 26,452,527 27,080,402 27,723,799 28,383,118 1,531,806 6.3%
Other Taxes 13,913,134 13,954,291 14,030,627 7,102,518 13,908,136 13,865,116 14,127,028 13,597,254 13,594,403 (122,491) -0.9%
Grants/Intergovernmental 19,506,842 17,720,929 22,780,496 7,556,908 15,574,381 16,719,299 16,919,431 17,191,360 17,470,966 (7,206,115) -31.6%
Charges for Services 87,501,428 88,872,092 98,834,620 44,924,877 99,672,135 103,627,700 108,240,250 112,308,727 116,182,782 837,515 0.8%
Interfund Allocations 12,357,683 12,614,484 12,114,827 6,053,893 14,314,988 14,612,989 14,905,249 15,203,354 15,507,421 2,200,161 18.2%
Fines & Forfeitures 1,046,793 901,192 980,430 556,147 992,760 993,219 993,981 994,745 995,512 12,330 1.3%
Donations 374,725 600,647 596,606 25,669 378,640 357,640 357,640 357,640 357,640 (217,966) -36.5%
Other Income 17,982,975 6,448,745 11,053,036 5,018,157 9,482,577 7,880,363 7,647,823 7,746,039 7,495,556 (1,570,459) -14.2%
Transfers In 28,152,017 24,741,979 34,291,965 20,219,290 24,117,211 26,872,056 25,641,167 26,077,054 25,772,842 (10,174,754) -29.7%
Total Revenue 272,732,563 261,714,689 289,123,198 143,297,210 276,257,594 285,935,318 290,531,040 296,663,471 300,811,117 (12,865,604) -4.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 74,873,421 76,967,645 80,227,437 37,075,861 80,013,191 81,173,421 82,240,475 83,951,550 85,706,665 (214,246) -0.3%
Fringe Benefits 21,786,477 23,051,150 27,082,794 12,089,164 29,392,951 30,904,321 32,612,609 34,505,442 36,467,773 2,310,157 8.5%
Total Personnel 96,659,898 100,018,795 107,310,231 49,165,025 109,406,142 112,077,742 114,853,084 118,456,992 122,174,438 2,095,911 2.0%
Supplies 14,240,486 11,337,409 12,935,126 4,829,835 11,867,831 12,513,748 12,685,639 12,902,276 13,121,229 (1,067,295) -8.3%
Services & Charges
Professional Services 7,774,777 12,159,034 18,500,473 6,076,745 12,807,977 10,434,153 11,417,759 13,009,597 13,173,936 (5,692,496) -30.8%
Printing & Advertising 437,955 379,967 677,527 316,626 414,535 417,022 423,540 429,598 436,409 (262,992) -38.8%
Utilities 8,796,619 8,558,720 9,133,086 4,656,633 9,119,278 12,170,427 12,317,713 12,538,291 12,811,622 (13,808) -0.2%
Education & Training 260,406 330,252 624,611 228,042 640,827 609,456 616,652 621,458 634,381 16,216 2.6%
Travel 249,097 257,333 433,176 175,190 454,469 444,368 453,753 461,234 468,364 21,293 4.9%
Repairs & Maintenance 7,991,187 8,282,982 11,603,689 4,237,438 10,999,031 10,640,721 10,800,174 10,952,399 11,085,573 (604,658) -5.2%
Interfund Allocations 8,233,162 8,547,189 7,125,077 3,512,138 8,614,659 8,786,952 8,962,691 9,141,945 9,324,784 1,489,582 20.9%
Debt Service:
Principal 21,056,707 21,808,608 23,545,465 7,881,232 23,336,075 28,230,500 23,482,218 21,574,855 20,985,888 (209,390) -0.9%
Interest & Fees 13,553,451 9,531,172 9,349,461 4,620,963 8,902,289 8,594,200 8,216,008 7,563,333 6,909,018 (447,172) -4.8%
Grants & Subsidies 5,180,675 5,590,598 7,834,214 1,752,708 5,334,883 4,540,000 4,580,000 4,600,000 4,640,000 (2,499,331) -31.9%
Payment In Lieu of Taxes 4,317,309 4,533,180 5,439,810 2,719,902 5,711,801 5,826,037 5,942,557 6,061,408 6,182,637 271,990 5.0%
Transfers Out 28,152,017 24,741,979 34,291,965 20,219,290 24,117,211 26,872,056 25,641,167 26,077,054 25,772,842 (10,174,754) -29.7%
Other Services & Charges 26,501,705 28,867,320 38,642,668 14,153,147 32,146,110 32,362,471 33,110,398 33,953,445 34,929,561 (6,496,558) -16.8%
Total Services & Charges 132,505,067 133,588,334 167,201,222 70,550,054 142,599,145 149,928,362 145,964,630 146,984,618 147,355,014 (24,602,077) -14.7%
Capital 36,252,612 23,840,073 91,898,351 9,683,894 42,729,621 23,900,447 23,073,246 22,467,851 23,369,851 (49,168,730) -53.5%
Total Expenditures by Type 279,658,063 268,784,611 379,344,930 134,228,808 306,602,739 298,420,299 296,576,599 300,811,738 306,020,532 (72,742,191) -19.2%
Net Surplus / (Deficit)(6,925,500) (7,069,922) (90,221,732) 9,068,402 (30,345,145) (12,484,981) (6,045,559) (4,148,267) (5,209,415)
Beginning Cash Balance 255,287,215 247,351,534 239,808,094 239,808,094 165,427,565 135,082,420 122,597,439 116,551,879 112,403,613
Cash Adjustments(1,010,181) (473,518) 15,841,203 726,745 - - - - -
Ending Cash Balance 247,351,534 239,808,094 165,427,565 249,603,241 135,082,420 122,597,439 116,551,879 112,403,613 107,194,198
Cash Reserves Target 69,914,516 67,196,153 94,836,233 33,557,202 76,650,684 74,605,075 74,144,150 75,202,934 76,505,133 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Based on information received from the County Assessors Office, the City anticipates an increase in property taxes of approximately 2%. Also, due the economic improvements locally, the City anticipates an increase in
local option income tax revenues. Overall decrease in salaries is due to the elimination of various unfilled positions as well as the decrease in the number of pay periods in 2016 (there were 27 pay periods in 2015). All
positions have been budgeted for 2016 at a 2% increase. Fringe benefits increased due to a 20% increase in health care costs passed on to all departments. Refer to Redevelopment Summary for discussion on the
changes in transfers in and out. Refer to individual departmental information pages for further information on various increases and decreases.
51
City of South Bend, Indiana 2016 Budget
Consolidated Financial Schedules
Redevelopment-Controlled Funds
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 23,479,193 27,021,915 24,514,604 14,109,536 25,562,223 27,247,016 27,671,651 27,917,804 27,917,804 1,047,619 4.3%
Local Income Taxes- - - - - - - - - - -
Other Taxes 398,500 400,000 490,500 292,000 396,000 394,000 395,000 396,500 396,500 (94,500) -19.3%
Grants/Intergovernmental 2,859,027 1,328,182 - - - - - - - - -
Charges for Services 1,530,013 1,539,385 262,799 133,359 125,000 125,000 125,000 - - (137,799) -52.4%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- 92,430 - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4,432,987 808,290 3,726,768 1,990,411 2,091,355 419,221 252,000 252,000 254,000 (1,635,413) -43.9%
Transfers In 335,989 9,477 6,424,006 6,410,572 11,000 1,423,735 11,000 11,000 11,000 (6,413,006) -99.8%
Total Revenue 33,035,709 31,199,679 35,418,677 22,935,878 28,185,578 29,608,972 28,454,651 28,577,304 28,579,304 (7,233,099) -20.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 559,600 542,568 87,807 87,805 - - - - - (87,807) -100.0%
Fringe Benefits 95,262 83,778 20,305 20,302 - - - - - (20,305) -100.0%
Total Personnel 654,862 626,346 108,112 108,107 - - - - - (108,112) -100.0%
Supplies 134,041 135,152 12,185 8,154 8,742 8,800 8,800 8,800 8,800 (3,443) -28.3%
Services & Charges
Professional Services 1,543,760 4,256,611 6,881,605 2,112,250 1,196,835 1,558,167 2,387,807 3,837,282 3,837,284 (5,684,770) -82.6%
Printing & Advertising 23,449 39,003 28,946 3,946 25,000 25,000 25,000 25,000 25,000 (3,946) -13.6%
Utilities 46,525 46,752 14,331 12,097 6,192 4,500 4,500 4,500 4,500 (8,139) -56.8%
Education & Training 402 230 - - - - - - - - -
Travel 9,394 2,642 468 467 - - - - - (468) -100.0%
Repairs & Maintenance 170,112 188,852 101,109 53,397 85,834 60,000 60,000 60,000 60,000 (15,275) -15.1%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 5,744,987 6,784,589 6,474,896 3,491,635 5,974,054 6,650,744 7,130,971 7,592,583 7,431,049 (500,842) -7.7%
Interest & Fees 4,180,160 3,853,317 3,772,734 1,991,245 3,543,712 3,704,112 3,907,780 3,640,435 3,328,752 (229,022) -6.1%
Grants & Subsidies- - - - 50,000 - - - - 50,000 100.0%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 9,526 9,477 6,413,750 6,410,573 11,000 11,000 11,000 11,000 11,000 (6,402,750) -99.8%
Other Services & Charges 2,372,953 3,221,927 981,260 187,886 543,141 50,000 50,000 50,000 50,000 (438,119) -44.6%
Total Services & Charges 14,101,268 18,403,400 24,669,099 14,263,496 11,435,768 12,063,523 13,577,058 15,220,800 14,747,585 (13,233,331) -53.6%
Capital 10,774,578 1,518,766 49,982,932 3,327,416 26,301,899 16,586,947 14,305,246 12,850,851 12,850,851 (23,681,033) -47.4%
Total Expenditures by Type 25,664,749 20,683,664 74,772,328 17,707,173 37,746,409 28,659,270 27,891,104 28,080,451 27,607,236 (37,025,919) -49.5%
Net Surplus / (Deficit)7,370,960 10,516,015 (39,353,651) 5,228,705 (9,560,831) 949,702 563,547 496,853 972,068
Beginning Cash Balance 47,958,372 55,318,943 65,903,129 65,903,129 29,013,996 19,453,165 20,402,867 20,966,414 21,463,267
Cash Adjustments(10,389) 68,171 2,464,518 42,991 - - - - -
Ending Cash Balance 55,318,943 65,903,129 29,013,996 71,174,825 19,453,165 20,402,867 20,966,414 21,463,267 22,435,335
Cash Reserves Target N/A
Explain Significant Revenue and Expenditure Changes Below:
Property taxes in the TIF funds are expected to increase for 2016 based on information received from the County Assessors Office. 2015 transfers in and out related to the reorganization of TIF boundries and
funds. 2016 transfers are more in line with previous years. 2015 included several larger anticipated professional services contracts. Due to the nature of TIF expenditures, many of those services were not used. Refer
to the individual TIF fund departmental schedules for detail on the budgeted expenditures for 2016.
52
City of South Bend, Indiana 2016 Budget
Consolidated Financial Schedules
General Fund
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 36,251,397 36,708,989 36,638,888 20,679,819 37,294,758 38,040,653 38,611,263 39,190,432 39,582,336 655,870 1.8%
Local Income Taxes- - - - - - - - - - -
Other Taxes 4,057,938 4,197,073 3,630,530 1,804,363 4,197,000 4,000,000 4,000,000 4,000,000 4,000,000 566,470 15.6%
Grants/Intergovernmental 779,106 24,316 320,000 319,983 265,000 350,000 350,000 350,000 350,000 (55,000) -17.2%
Charges for Services 3,901,404 3,783,489 1,966,495 754,298 1,831,887 1,500,000 1,500,000 1,500,000 1,500,000 (134,608) -6.8%
Interfund Allocations 6,732,774 7,142,411 8,094,658 4,047,333 8,444,947 8,613,846 8,786,123 8,961,846 9,141,082 350,289 4.3%
Fines & Forfeitures 320,406 18,912 25,900 6,870 25,900 26,159 26,421 26,685 26,952 - 0.0%
Donations 287,821 330,938 346,016 229 337,750 330,000 330,000 330,000 330,000 (8,266) -2.4%
Other Income 1,496,719 1,900,095 1,811,910 899,918 1,451,438 1,800,000 1,800,000 1,800,000 1,800,000 (360,472) -19.9%
Transfers In 8,540,389 1,000,000 - - 3,688 - - - - 3,688 -
Total Revenue 62,367,954 55,106,223 52,834,397 28,512,813 53,852,368 54,660,658 55,403,807 56,158,962 56,730,370 1,017,971 1.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 39,731,872 35,141,558 32,490,092 16,350,705 32,444,269 33,224,035 34,032,280 34,861,326 35,711,727 (45,823) -0.1%
Fringe Benefits 13,407,199 12,083,017 12,499,294 6,082,224 13,839,770 14,674,016 15,584,758 16,600,075 17,734,653 1,340,476 10.7%
Total Personnel 53,139,071 47,224,575 44,989,386 22,432,929 46,284,039 47,898,051 49,617,038 51,461,401 53,446,381 1,294,653 2.9%
Supplies 1,277,011 1,077,968 975,001 350,948 749,931 925,346 927,351 939,396 943,381 (225,070) -23.1%
Services & Charges
Professional Services 828,611 1,114,694 1,127,636 632,205 830,594 804,413 821,212 819,994 834,912 (297,042) -26.3%
Printing & Advertising 185,259 142,173 193,003 63,456 143,509 145,117 146,604 147,621 149,168 (49,494) -25.6%
Utilities 578,642 537,043 617,750 295,422 589,750 593,230 596,780 610,400 614,093 (28,000) -4.5%
Education & Training 124,843 119,939 144,208 58,054 140,510 128,695 132,843 133,494 143,148 (3,698) -2.6%
Travel 111,955 70,260 103,860 51,805 78,810 78,860 84,216 87,580 90,451 (25,050) -24.1%
Repairs & Maintenance 1,870,464 1,421,625 1,586,155 666,268 1,644,865 1,750,836 1,753,984 1,762,196 1,765,426 58,710 3.7%
Interfund Allocations 2,684,575 2,373,576 782,087 396,387 1,359,484 1,386,674 1,414,407 1,442,695 1,471,549 577,397 73.8%
Debt Service:
Principal 14,471 16,648 22,975 11,108 35,480 25,210 21,666 13,780 9,963 12,505 54.4%
Interest & Fees 1,938 3,109 4,209 1,356 3,942 2,804 2,486 2,390 2,118 (267) -6.3%
Grants & Subsidies 14,696 17,391 30,000 6,464 40,000 40,000 40,000 40,000 40,000 10,000 33.3%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 735,303 - 500,000 - - - - - - (500,000) -100.0%
Other Services & Charges 593,988 502,215 2,264,259 1,171,333 1,951,454 1,919,275 1,927,049 1,921,318 1,929,161 (312,805) -13.8%
Total Services & Charges 7,744,745 6,318,673 7,376,142 3,353,858 6,818,398 6,875,112 6,941,247 6,981,468 7,049,990 (557,744) -7.6%
Capital 165,505 65,158 38,602 10,989 - 13,000 35,000 45,000 30,000 (38,602) -100.0%
Total Expenditures by Type 62,326,332 54,686,374 53,379,131 26,148,724 53,852,368 55,711,510 57,520,636 59,427,265 61,469,752 473,237 0.9%
Net Surplus / (Deficit)41,622 419,849 (544,734) 2,364,089 - (1,050,851) (2,116,830) (3,268,303) (4,739,382)
Beginning Cash Balance 28,205,848 28,388,091 28,684,573 28,684,573 28,139,839 28,139,839 27,088,988 24,972,158 21,703,855
Cash Adjustments 140,621 (123,367) - 116,937 - - - - -
Ending Cash Balance 28,388,091 28,684,573 28,139,839 31,165,599 28,139,839 27,088,988 24,972,158 21,703,855 16,964,474
Cash Reserves Target 15,581,583 13,671,594 13,344,783 6,537,181 13,463,092 13,927,877 14,380,159 14,856,816 15,367,438 25.00%
Explain Significant Revenue and Expenditure Changes Below:
In general, property taxes are budgeted to increase by approximately 2% over 2015. Health insurance premiums paid by departments increased from $12,000 per employee to $14,400 per employee, therefore,
increasing fringe benefits over 10% from 2015. Transfers out in 2015 related to a transfer from the Fire Department to the EMS fund. Refer to Fund 287 EMS Capital for further discussion on this.
Professional services in 2015 was higher than normal due to the use of outside professionals for various projects including outside legal council. The 2016 professional services expenditures are budgeted to be
more in line with prior years. Overall, all departments included in the General Fund were tasked with coming in with a 0% increase budget. Therefore, the various increases and decreases are due to
departments making choices for the best use of each dollar available. Refer to individual departmental summaries for further discussion on individual funds.
53
Revenues
General Fund 33,930,404 96,281,658 61,449,946 60,911,669 63,585,275 62,367,954 55,106,223 52,834,397 53,852,368 1,017,971 1.9%
Special Revenue Funds 44,925,597 49,411,366 60,382,796 53,315,524 55,684,376 59,231,216 55,527,522 65,803,597 59,447,526 (6,356,071) -9.7%
Capital & Debt Service Funds 4,662,564 7,001,057 5,053,703 5,024,282 5,469,086 4,178,129 2,990,005 4,149,345 4,863,933 714,588 17.2%
Enterprise Funds 66,720,909 74,262,810 77,211,833 105,738,461 115,975,757 80,207,216 81,994,452 93,175,829 89,861,923 (3,313,906) -3.6%
Internal Service Funds 20,512,587 18,200,236 15,865,625 17,999,349 21,154,131 22,799,127 23,646,013 26,311,319 28,465,024 2,153,705 8.2%
Trust Funds 7,821,320 14,193,476 11,011,500 12,021,517 13,207,579 10,913,212 11,250,795 11,430,034 11,581,242 151,208 1.3%
Tax Increment Financing Funds 2,293,413 22,175,881 50,916,689 29,391,567 28,434,536 28,575,854 28,311,909 35,240,122 28,156,489 (7,083,633) -20.1%
Redevelopment Funds 1,690,650 2,379,393 6,775,365 2,337,812 1,785,930 4,448,140 2,878,464 156,755 16,289 (140,466) -89.6%
Debt Service Funds 768,279 45,095 515,797 652,807 23,728 11,715 9,306 21,800 12,800 (9,000) -41.3%
Total Revenue 183,325,723 283,950,972 289,183,254 287,392,988 305,320,398 272,732,563 261,714,689 289,123,198 276,257,594 (12,865,604) -4.9%
Expenditures
General Fund 66,503,546 61,327,868 59,241,185 61,438,862 63,399,284 62,326,332 54,686,374 53,379,131 53,852,368 473,237 0.9%
Special Revenue Funds 41,204,024 35,253,141 56,823,840 53,543,871 52,199,459 55,048,410 58,525,465 79,943,239 64,805,111 (15,138,128) -18.9%
Capital & Debt Service Funds 6,458,350 9,641,315 6,661,742 5,290,044 7,391,170 5,100,018 7,580,704 7,301,385 4,926,512 (2,374,873) -32.5%
Enterprise Funds 75,379,209 76,041,091 76,249,124 88,645,350 91,466,805 95,162,743 90,470,162 122,777,152 103,346,559 (19,430,593) -15.8%
Internal Service Funds 15,461,269 16,099,353 15,876,382 16,864,543 21,636,374 24,428,685 24,682,209 28,652,881 29,314,878 661,997 2.3%
Trust Funds 11,593,997 11,647,851 11,799,890 12,323,516 12,215,209 11,927,126 12,156,033 12,518,814 12,610,902 92,088 0.7%
Tax Increment Financing Funds 12,654,336 17,141,720 22,186,208 36,848,085 30,746,010 23,577,844 19,106,018 69,553,679 35,130,909 (34,422,770) -49.5%
Redevelopment Funds 4,007,239 4,004,889 5,190,586 8,014,158 2,335,038 1,750,915 1,568,169 5,207,649 2,604,500 (2,603,149) -50.0%
Debt Service Funds 170,848 42,595 17,797 253,807 1,497,758 335,990 9,477 11,000 11,000 - 0.0%
Total Expenditures 233,432,818 231,199,823 254,046,754 283,222,236 282,887,107 279,658,063 268,784,611 379,344,930 306,602,739(72,742,191)-19.2%
Net(50,107,095)52,751,149 35,136,500 4,170,752 22,433,291(6,925,500)(7,069,922)(90,221,732)(30,345,145)59,876,587-66.4%
2015-2016
Percent
Change
Revenue & Expenditure Summary
Fund Name
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Amended
Budget
2016
Proposed
Budget
2015-2016
Budget
Change
54
2015 Amended Budget 2016 Proposed Buget
Cash Balance 2015 2015 Adjustments Surplus Cash Balance Cash Balance 2016 2016 Surplus Cash Balance
1/1/2015 Revenues Expenditures(Deficit)12/31/2015 1/1/2016 Revenues Expenditures(Deficit)12/31/2016
City Controlled Funds
101 GENERAL FUND 28,684,573 52,834,397 53,379,131 - (544,734) 28,139,839 28,139,839 53,852,368 53,852,368 0 28,139,839
Special Revenue Funds
102 RAINY DAY FUND 8,647,178 34,680 - - 34,680 8,681,858 8,681,858 40,000 - 40,000 8,721,858
103 EXCESS LEVY 3,648 20 - - 20 3,668 3,668 20 3,688 (3,668)(0)
201 PARKS & RECREATION 3,500,634 11,030,715 11,063,995 - (33,280) 3,467,354 3,467,354 11,179,799 11,177,940 1,859 3,469,213
202 MOTOR VEHICLE HIGHWAY 3,897,479 9,701,800 10,485,386 - (783,586) 3,113,893 3,113,893 10,028,883 10,343,890 (315,007)2,798,886
203 RECREATION - NONREVERTING 815,052 1,578,935 1,549,469 - 29,466 844,518 844,518 1,448,565 1,448,204 361 844,879
209 STUDEBAKER/OLIVER REVERTING GRANTS 1,087,092 647,000 630,000 - 17,000 1,104,092 1,104,092 104,000 1,200,000 (1,096,000)8,092
210 ECONOMIC DEVELOPMENT STATE GRANTS 329,623 3,673,510 3,694,412 - (20,902) 308,721 308,721 73,511 72,011 1,500 310,221
211 DCI OPERATING FUND 1,074,839 2,640,425 2,661,730 - (21,305) 1,053,534 1,053,534 2,647,925 2,647,700 225 1,053,759
212 DEPARTMENT OF COMMUNITY INVESTMENT 791,640 5,890,000 6,547,968 - (657,968) 133,672 133,672 3,800,000 3,800,000 0 133,672
216 POLICE STATE SEIZURES 187,540 36,050 35,900 - 150 187,690 187,690 36,000 36,000 0 187,690
217 GIFT, DONATION, BEQUEST 138,018 398,800 313,646 - 85,154 223,172 223,172 185,800 362,500 (176,700)46,472
218 POLICE CURFEW VIOLATIONS 12,013 1,025 1,000 - 25 12,038 12,038 1,000 1,000 0 12,038
220 LAW ENFORCEMENT CONTINUING EDUCATION 961,837 270,000 402,478 - (132,478) 829,359 829,359 218,000 733,500 (515,500)313,859
227 LOSS RECOVERY FUND 5,867,278 60,500 5,237,243 - (5,176,743) 690,535 690,535 1,410 350,000 (348,590)341,945
244 EMERGENCY 911 TELEPHONE 33,671 20 - - 20 33,691 33,691 - - 0 33,691
249 PUBLIC SAFETY L.O.I.T.1,293,979 6,472,240 7,246,551 - (774,311) 519,668 519,668 6,797,160 6,600,626 196,534 716,202
251 LOCAL ROADS & STREETS 2,445,859 1,832,300 2,336,221 (45,000) (458,921) 1,986,938 1,986,938 1,269,000 1,231,000 38,000 2,024,938
252 EXCESS WELFARE DISTRIBUTION 8 - 8 - (8) (0) (0) - - 0(0)
258 HUMAN RIGHTS - FEDERAL GRANT 530,516 209,950 249,057 - (39,107) 491,409 491,409 165,040 221,838 (56,798)434,611
271 EASTRACE WATERWAY 5,315 50 4,000 - (3,950) 1,365 1,365 30 - 30 1,395
273 MORRIS PAC/PALAIS ROYALE MARKETING 26,729 18,000 18,974 - (974) 25,755 25,755 18,150 18,000 150 25,905
280 POLICE BLOCK GRANTS 3,830 125 - - 125 3,955 3,955 - - 0 3,955
281 ECONOMIC DEVELPMENT COMM - REV BONDS 27,220 300 - - 300 27,520 27,520 150 - 150 27,670
289 HAZMAT 39,651 14,100 31,530 - (17,430) 22,221 22,221 10,000 10,000 0 22,221
291 INDIANA RIVER RESCUE 105,460 45,350 120,800 (20,090) (55,360) 50,100 50,100 45,200 95,300 (50,100)0
292 POLICE GRANTS 95,464 90,000 105,145 - (15,145) 80,319 80,319 - - 0 80,319
294 REGIONAL POLICE ACADEMY 68,322 22,700 23,750 - (1,050) 67,272 67,272 22,500 22,500 0 67,272
295 COPS MORE GRANT 106,295 150,258 172,335 - (22,077) 84,218 84,218 92,000 92,000 0 84,218
299 POLICE FEDERAL DRUG ENFORCEMENT 345,543 77,000 248,960 - (171,960) 173,583 173,583 162,000 162,000 0 173,583
404 COUNTY OPTION INCOME TAX 14,960,014 9,883,971 15,660,371 - (5,776,400) 9,183,614 9,183,614 10,332,984 12,956,679 (2,623,695)6,559,919
408 ECONOMIC DEVELOPMENT INCOME TAX 10,176,142 9,549,637 10,133,749 - (584,112) 9,592,030 9,592,030 10,159,262 10,450,184 (290,922)9,301,108
410 URBAN DEVELOPMENT ACTION GRANT (UDAG)27,681 1,040,436 438,203 - 602,233 629,914 629,914 169,827 238,173 (68,346)561,568
655 PROJECT RELEAF 980,362 431,700 528,358 - (96,658) 883,704 883,704 437,290 528,358 (91,068)792,636
705 POLICE K-9 UNIT 3,321 2,000 2,000 - - 3,321 3,321 2,020 2,020 0 3,321
Total Special Revenue Funds 58,589,253 65,803,597 79,943,239 (65,090) (14,074,552) 44,514,701 44,514,701 59,447,526 64,805,111 (5,357,585)39,157,116
Debt Service Fund
313 HALL OF FAME DEBT SERVICE 74,164 1,274,106 1,272,000 - 2,106 76,270 76,270 1,383,212 1,268,015 115,197 191,467
Capital Project Funds
377 PROFESSIONAL SPORTS DEVELOPMENT 596,436 814,011 855,603 - (41,592) 554,844 554,844 709,718 838,052 (128,334)426,510
401 COVELESKI STADIUM CAPITAL 40,474 15,100 - - 15,100 55,574 55,574 15,200 - 15,200 70,774
403 ZOO ENDOWMENT 49,190 200 49,000 (49,000) 200 49,390 49,390 200 - 200 49,590
405 PARK NONREVERTING CAPITAL 521,465 143,700 192,933 - (49,233) 472,232 472,232 162,500 189,000 (26,500)445,732
406 CUMULATIVE CAPITAL DEVELOPMENT 581,586 542,691 542,691 - - 581,586 581,586 526,737 526,737 0 581,586
407 CUMULATIVE CAPITAL IMPROVEMENT 249,627 423,050 367,875 - 55,175 304,802 304,802 435,700 365,907 69,793 374,595
412 MAJOR MOVES CONSTRUCTION 3,643,765 813,687 3,096,061 - (2,282,374) 1,361,391 1,361,391 1,509,366 1,590,000 (80,634)1,280,757
416 MORRIS PERFORMING ARTS CENTER CAPITAL 515,718 101,500 70,248 - 31,252 546,970 546,970 102,000 64,000 38,000 584,970
434 CRED FUND 9,838 450 650,000 (649,850) 300 10,138 10,138 - - 0 10,138
450 PALAIS ROYALE HISTORIC PRESERVATION 63,198 16,150 16,150 - - 63,198 63,198 17,300 - 17,300 80,498
677 HALL OF FAME CAPITAL 559,543 4,700 188,824 - (184,124) 375,419 375,419 2,000 84,801 (82,801)292,618
Total Capital & Debt Service Funds 6,905,003 4,149,345 7,301,385 (698,850) (3,152,040) 4,451,813 4,451,813 4,863,933 4,926,512 (62,579)4,389,234
Enterprise Funds
287 EMS / FIRE DEPARTMENT CAPITAL- 3,623,089 750,000 - 2,873,089 2,873,089 2,873,089 2,075,500 1,884,000 191,500 3,064,589
288 EMS OPERATING 2,911,017 5,679,065 6,855,366 - (1,176,301) 1,734,716 1,734,716 5,085,012 6,058,338 (973,326)761,390
600 CONSOLIDATED BUILDING DEPARTMENT 735,192 4,577,013 4,205,401 - 371,612 1,106,804 1,106,804 4,381,044 4,307,585 73,459 1,180,263
601 PARKING GARAGES 1,074,249 1,045,125 1,806,712 - (761,587) 312,662 312,662 1,052,226 1,182,004 (129,778)182,884
610 SOLID WASTE OPERATIONS 406,534 5,712,289 5,873,863 (3,102) (158,472) 248,062 248,062 5,596,749 5,581,411 15,338 263,400
611 SOLID WASTE CAPITAL 35,220 753,011 752,811 - 200 35,420 35,420 925,397 925,197 200 35,620
620 WATER WORKS OPERATIONS 4,305,541 14,780,483 15,844,471 - (1,063,988) 3,241,553 3,241,553 14,604,116 16,585,100 (1,980,984)1,260,569
622 WATER WORKS CAPITAL 3,140,578 10,000 838,893 - (828,893) 2,311,685 2,311,685 15,000 644,000 (629,000)1,682,685
623 WATER WORKS BOND CAPITAL 202,615 545 183,230 - (182,685) 19,930 19,930 - - 0 19,930
624 WATER WORKS CUSTOMER DEPOSIT 1,481,216 6,000 6,000 - - 1,481,216 1,481,216 8,400 8,400 0 1,481,216
625 WATER WORKS SINKING FUND 4,658 2,050,078 2,050,078 - - 4,658 4,658 2,049,681 2,049,681 0 4,658
626 WATER WORKS BOND RESERVE 1,647,609 9,500 14,500 - (5,000) 1,642,609 1,642,609 9,500 9,500 0 1,642,609
629 WATER WORKS RESERVE - O & M 2,085,039 162,749 8,500 - 154,249 2,239,288 2,239,288 175,166 10,000 165,166 2,404,454
640 SEWER REPAIR INSURANCE 1,507,865 554,800 545,703 - 9,097 1,516,962 1,516,962 564,725 545,662 19,063 1,536,025
641 SEWAGE WORKS OPERATIONS 8,997,798 35,338,567 38,696,974 - (3,358,407) 5,639,391 5,639,391 36,711,600 37,568,813 (857,213)4,782,178
642 SEWAGE WORKS CAPITAL 3,753,888 5,398,000 9,571,710 (419,822) (3,753,888) (0) (0) 2,532,000 2,487,000 45,000 45,000
643 SEWAGE WORKS RESERVE - O & M 3,422,564 271,612 15,000 - 256,612 3,679,176 3,679,176 552,997 16,000 536,997 4,216,173
649 SEWAGE WORKS BOND SINKING 790,793 9,288,088 9,283,609 - 4,479 795,272 795,272 9,274,391 9,274,298 93 795,365
651 2007B SEWER BOND 2 - - - - 2 2 - - 0 2
653 SEWAGE WORKS DEBT SERVICE RESERVE 7,286,832 - - - - 7,286,832 7,286,832 - - 0 7,286,832
658 2010 SEWER BOND 2 - - - - 2 2 - - 0 2
659 2011 SEWER BOND 1,600,309 6,000 3,711,838 (2,105,529) (1,600,309) - - 2,000 - 2,000 2,000
661 2012 SEWER BOND 16,828,975 40,000 16,624,275 (9,730,300) (6,853,975) 9,975,000 9,975,000 25,000 10,000,000 (9,975,000)-
664 2013 SEWER REFUND BOND ISSUANCE COSTS 4,483 50 - - 50 4,533 4,533 - - 0 4,533
665 2015 SEWER BOND- - - - - - - - - 0-
670 CENTURY CENTER 892,876 3,819,265 4,532,562 - (713,297) 179,579 179,579 3,983,787 3,972,438 11,349 190,928
671 CENTURY CENTER CAPITAL 1,418,663 500 605,656 - (605,156) 813,507 813,507 500 - 500 814,007
672 CENTURY CENTER ENERGY SAVINGS - 50,000 - - 50,000 50,000 50,000 237,132 237,132 0 50,000
Total Enterprise Funds 64,534,515 93,175,829 122,777,152 (12,258,753) (17,342,570) 47,191,945 47,191,945 89,861,923 103,346,559 (13,484,636)33,707,309
Changes in Fund Balance Summary
55
2015 Amended Budget 2016 Proposed Buget
Cash Balance 2015 2015 Adjustments Surplus Cash Balance Cash Balance 2016 2016 Surplus Cash Balance
1/1/2015 Revenues Expenditures(Deficit)12/31/2015 1/1/2016 Revenues Expenditures(Deficit)12/31/2016
Changes in Fund Balance Summary
Internal Service Funds
222 CENTRAL SERVICES 1,539,451 8,180,351 8,329,409 - (149,058) 1,390,393 1,390,393 8,234,637 8,159,597 75,040 1,465,433
224 CENTRAL SERVICES CAPITAL- 271,850 271,850 - - - - 130,519 130,519 0-
226 LIABILITY INSURANCE 5,683,353 1,262,602 3,056,791 - (1,794,189) 3,889,164 3,889,164 2,253,983 3,074,192 (820,209)3,068,955
278 TAKE HOME VEHICLE POLICE 516,310 124,200 71,100 - 53,100 569,410 569,410 64,400 10,000 54,400 623,810
279 311 CALL CENTER- - - - - - - 499,358 499,357 1 1
711 SELF-FUNDED EMPLOYEE BENEFITS 4,059,314 16,357,770 16,696,935 - (339,165) 3,720,149 3,720,149 17,174,845 17,333,931 (159,086)3,561,063
713 UNEMPLOYMENT COMPENSATION FUND 241,310 114,546 226,796 - (112,250) 129,060 129,060 107,282 107,282 0 129,060
Total Internal Service Funds 12,039,739 26,311,319 28,652,881 - (2,341,562) 9,698,177 9,698,177 28,465,024 29,314,878 (849,854)8,848,323
Trust & Agency Funds
701 FIREFIGHTERS PENSION 639,496 5,044,525 5,666,579 (117,686) (504,368) 135,128 135,128 5,447,592 5,582,720 (135,128)0
702 POLICE PENSION 1,111,412 6,385,359 6,832,235 (225,000) (221,876) 889,536 889,536 6,133,500 7,008,182 (874,682)14,854
718 STATE TAX DEDUCTION FUND 301,548 - - - - 301,548 301,548 - - 0 301,548
725 MORRIS/PALAIS BOX OFFICE 1,071,032 - - - - 1,071,032 1,071,032 - - 0 1,071,032
730 CITY CEMETERY TRUST 28,394 150 20,000 (11,306) (8,544) 19,850 19,850 150 20,000 (19,850)0
Total Trust & Agency Funds 3,151,883 11,430,034 12,518,814 (353,992) (734,788) 2,417,095 2,417,095 11,581,242 12,610,902 (1,029,660)1,387,435
Total City Funds 173,904,965 253,704,521 304,572,602 (13,376,685) (38,190,246) 136,413,569 136,413,569 248,072,016 268,856,330 (20,784,314)115,629,255
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF Revenue - Airport 31,411,026 25,182,246 47,710,597 - (22,528,351) 8,882,675 8,882,675 18,885,314 19,700,000 (814,686)8,067,989
420 TIF District - SBCDA General 4,098,979 - 4,088,473 10,506 (4,098,979) - - - - 0-
422 TIF District - West Washington 1,196,440 429,800 760,900 - (331,100) 865,340 865,340 424,000 1,100,000 (676,000)189,340
425 TIF Leighton Plaza 172,578 190,423 154,716 - 35,707 208,285 208,285 172,003 160,406 11,597 219,882
426 TIF Central Medical Service Area 2,295,858 - 2,294,533 1,325 (2,295,858) (0) (0) - - 0(0)
429 TIF Northeast District 4,559,110 3,829,653 7,239,524 - (3,409,871) 1,149,239 1,149,239 2,757,000 3,800,000 (1,043,000)106,239
430 TIF Southside Development Area #1 4,960,153 2,435,750 2,842,535 - (406,785) 4,553,368 4,553,368 2,410,000 6,100,000 (3,690,000)863,368
432 TIF Southside Development Area #3 - Erskine Village 6,506,286 36,500 691,380 - (654,880) 5,851,406 5,851,406 25,000 490,503 (465,503)5,385,903
435 TIF - Douglas Road 221,558 320,750 345,389 - (24,639) 196,919 196,919 320,750 350,000 (29,250)167,669
436 TIF - Northeast Residential 1,706,488 2,815,000 3,425,632 - (610,632) 1,095,856 1,095,856 3,162,422 3,430,000 (267,578)828,278
Total Tax Increment Financing Funds 57,128,475 35,240,122 69,553,679 11,831 (34,325,388) 22,803,087 22,803,087 28,156,489 35,130,909 (6,974,420)15,828,667
Redevelopment Funds
433 Redevelopment Administration General 10,096 252 6,000 - (5,748) 4,348 4,348 152 4,500 (4,348)(0)
439 Certified Technology Park 5,023,459 33,904 5,000,000 (2,478,000) (2,488,096) 2,535,363 2,535,363 14,637 2,550,000 (2,535,363)0
454 Airport Urban Enterprise Zone 377,659 2,800 - - 2,800 380,459 380,459 1,500 50,000 (48,500)331,959
619 Blackthorn Golf Course Operations 83,501 119,799 201,649 1,651 (83,501) - - - - 0-
Total Redevelopment Funds 5,494,715 156,755 5,207,649 (2,476,349) (2,574,545) 2,920,170 2,920,170 16,289 2,604,500 (2,588,211)331,959
Debt Service Funds
315 Airport 2003 Debt Reserve 1,038,904 5,000 5,000 - - 1,038,904 1,038,904 5,000 5,000 0 1,038,904
317 Coveleski Bond Debt Reserve 505,194 3,800 - - 3,800 508,994 508,994 1,800 - 1,800 510,794
328 SBCDA 2003 Debt Service 1,735,840 13,000 6,000 - 7,000 1,742,840 1,742,840 6,000 6,000 0 1,742,840
Total Debt Service Funds 3,279,938 21,800 11,000 - 10,800 3,290,738 3,290,738 12,800 11,000 1,800 3,292,538
Total Redevelopment Commission Funds 65,903,129 35,418,677 74,772,328 (2,464,518) (39,353,651) 29,013,996 29,013,996 28,185,578 37,746,409 (9,560,831)19,453,165
Grand Total 239,808,094 289,123,198 379,344,930 (15,841,203) (77,543,897) 165,427,565 165,427,565 276,257,594 306,602,739 (30,345,145)135,082,420
General discussion on changes:
- See individual departmental reports for a detailed discussion of fund balance changes.
- General Fund is budgeted for revenue to equal expenditures. Encumbrances carried forward are included in the 2015 amended expenditure budget.
- Increased spending in redevelopment fund of cash reserves on key projects including Smart Streets, Ignition Park and Downtown residential growth.
- Use of Loss Recovery and Economic Development Income Tax (EDIT) funds on the Vacant and Abandoned building initiatives.
- Spending down of Sewer Bond proceeds on the EPA-mandated Long-Term Control Plan.
- Spending on the Smart Streets program in the Major Moves fund and the Curb & Sidewalk program in the County Option Income Tax (COIT) fund.
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Revenues
Total revenue for the City of South Bend is estimated at $276,257,594 for 2016,
which is a 4.4% decrease from total estimated revenue of $289,123,198 for 2015.
The following is a discussion of major revenue categories and trends:
Property Taxes – $71,976,981, 26.05%
Property taxes are based on the net assessed valuation of real and personal
property in the City multiplied by the tax rate as determined by the Indiana
Department of Local Government Finance. Property taxes are an important
source of revenue for the General Fund, Parks & Recreation Fund, Cumulative
Capital Development Fund, Hall of Fame Bond Fund and Tax Increment
Financing (TIF) Funds. Property tax revenue is limited by “circuit breaker”
property tax reform that limits the amount of property taxes paid to a fixed
percentage of gross assessed valuation—1% for homestead/residential, 2% for
rental, 3% for commercial/personal property. The effect of circuit breaker
property tax reform and lower net assessed values has reduced property tax
revenue received by the City in recent years:
2015 Estimated - $71,976,981
2015 Estimated - $70,132,612
2014 Actual - $72,037,669
2013 Actual
2012 Actual
2011 Actual
2010 Actual
- $69,980,289
- $72,904,531
- $72,962,173
- $77,288,804
Local Option Income Taxes – $25,839,785, 9.35%
Local option income taxes are based on employee wages earned in Saint Joseph
County multiplied by the tax rate and then allocated to the local governmental
units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local option income taxes (LOIT) that
result in direct revenue to the City—namely, the County Option Income Tax
(.6% of wages), the Economic Development Income Tax (.4% of wages) and the
Public Safety Local Option Income Tax (.25% of wages). In addition, the Saint
Joseph County has adopted the Property Tax Replacement LOIT (.5% of wages)
that results in no direct revenue to the City but does reduce circuit breaker
property tax losses. LOIT revenue has been strong in recent years as the local
economy continues to improve. During 2012, the State of Indiana made a one-
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time payment of additional LOIT to make up for some prior state accounting
errors:
2016 Estimated - $25,839,785
2015 Estimated - $24,307,979
2014 Actual - $23,822,661
2013 Actual - $21,916,677
2012 Actual - $24,285,128
2011 Actual - $19,691,947
2010 Actual - $22,817,693
Charges for Services – $75,672,058, 27.39%
Charges for services are fees charged by the City’s enterprise funds (i.e.
Wastewater, Water Works, Solid Waste, Century Center convention facility) and
certain governmental funds (i.e. Parks & Recreation) for services provided. Most
fees charged have remained the fairly consistent in recent years with the
exception of the fees charged by Wastewater that have increased each year in
order to finance capital improvements to wastewater plant and collection system
in response to an EPA-mandated consent decree agreed to by the City. The
annual rate increases in Wastewater Fees are as follows:
2016 – 5%
2015 – 5%
2014 – 5%
2013 – 9%
2012 – 9%
2011 – 9%
Total charges for services revenue for the major utility funds are as follows:
2016 Estimated - $75,672,058
2015 Estimated - $73,126,615
2014 Actual - $71,622,687
2013 Actual - $67,363,085
2012 Actual - $66,262,435
2011 Actual - $62,364,971
2010 Actual - $59,549,775
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Gasoline Taxes – $4,118,000, 1.49%
Distributions of gasoline tax revenue are made monthly by the Indiana
Department of Revenue to the City for use in the construction, operation and
maintenance of streets. Distributions are based on a formula that takes into
account population, road and street mileage and other factors. Gas tax is
declining as additional funding that was provided by the Indiana Legislature as
relief in 2014 and 2015 is not expected to continue in 2017.
Total gasoline tax revenue is as follows:
2016 Estimated - $4,118,000
2015 Estimated - $4,692,000
2014 Actual - $4,699,712
2013 Actual - $4,007,993
2012 Actual - $3,809,100
2011 Actual - $3,982,030
2010 Actual - $3,986,314
Payment in Lieu of Taxes – $5,711,801, 2.07%
Payment in lieu of tax (PILOT) revenue is received as an internal charge to the
City’s Wastewater and Water Works utility funds. PILOT is computed as the net
book value of the capital assets of the utilities multiplied by the property tax rate.
PILOT revenue is received by the General Fund, Parks & Recreation Fund, Hall
of Fame Bond Fund and Cumulative Capital Development Fund. The City has
elected not to charge the maximum amount of PILOT computed but did
increase PILOT revenue by 20% from 2014 to 2015 to assist in balancing the
budget. The 2016 increase was back to the normal 5% increase over 2015.
Total payment in lieu of tax (PILOT) revenue is as follows:
2016 Estimated - $5,711,801
2015 Estimated - $5,439,810
2014 Actual - $4,533,175
2013 Actual - $4,317,310
2012 Actual - $3,873,628
2011 Actual - $3,689,171
2010 Actual - $3,513,495
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Investment Earnings – $1,087,575, 0.40%
Interest rates earned on City cash reserves and investments have been low in
recent years and are less than 1% per year on average. The City has a custodial
investment agreement with a local financial institution to manage its investments
in a professional manner. One of the goals of the investment manager is to
increase yields over what a normal certificate of deposit would pay. Investment
earnings increased in 2012-2015 as the City has accumulated additional cash
reserves and has authorized the investment manager to invest a certain
percentage of the portfolio in 2-5 year maturities. The City is limited by state law
to only invest in fixed income instruments. Investment earnings are budgeted to
decrease during 2016; however, due to the recent increase in investment
earnings, it is likely that the City will exceed budgeted investment earnings in
2016.
Total investment earnings revenue is as follows:
2016 Estimated - $1,087,575
2015 Estimated - $1,425,644
2014 Actual - $1,025,058
2013 Actual - $1,119,139
2012 Actual - $1,474,283
2011 Actual - $643,643
2010 Actual - $809,279
Wheel Tax Revenue – $2,050,000, .74%
Effective January 1, 2004, Saint Joseph County enacted a wheel tax of $25 per
year for most vehicles registered in the county. The wheel tax revenue is
collected by the State of Indiana and distributed periodically to the local
governmental units in the county based on a formula. Wheel tax revenue has
remained fairly consistent from year to year.
Total wheel tax revenue is as follows:
2016 Estimated - $2,050,000
2015 Estimated - $2,050,000
2014 Actual - $1,637,707
2013 Actual - $2,045,213
2012 Actual - $1,795,538
2011 Actual - $1,863,283
2010 Actual - $1,975,397
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City Administration/GIS Fee Allocation – $3,824,557, 1.38%
The General Fund charges a fee to other non-general fund departments to cover
a portion of the general and administrative costs of the Mayor’s Office, City
Clerk’s Office, Common Council, Administration & Finance, Legal Department
and GIS Department. The costs of these “overhead” departments are paid from
the General Fund and charged back to other funds based on their respective
adopted expenditure budgets(City Administration Fee) or based on services
provided (GIS Fee). The allocations are charged back on a monthly basis. These
fee allocations have increased in recent years to help balance the General Fund
budget but still represent only approximately 70% of costs actually paid by the
General Fund.
Total City Administration/GIS fee allocation revenue is as follows:
2016 Estimated - $3,824,557
2015 Estimated - $3,642,953
2014 Actual - $3,470,989
2013 Actual - $3,228,996
2012 Actual - $2,868,204
2011 Actual - $2,379,984
2010 Actual - $1,335,091
Other Revenue – $85,976,837, 31.13%
The City collects a variety of other revenue including hotel/motel tax,
professional sports development tax, certified technology park funding, internal
charges to other City funds (i.e. health insurance premiums), commercial vehicle
excise tax, auto excise tax, cable television franchise fees, community
development block grants, community support from a local university and other
revenue. The revenue collection is monitored on a monthly basis and a report of
revenue and expenditures is prepared monthly by the Department of
Administration & Finance and distributed to the Mayor, Administration
Officials, Department Heads, Fiscal Officers and the Common Council. The
monthly financial report is also posted to the City website.
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Property Taxes
26%
Local Income Taxes
9%
Other Taxes
5%
Grants/
Intergovernmental
6%
Charges for Services
36%
Interfund Allocations
3%
Payment in Lieu of
Taxes (PILOT)
2%
Fines & Forfeitures
0%
Donations
0%
Other Income
4%
Transfers In
9%
2016 Estimated Revenue by Category
Property Taxes
24%
Local Income Taxes
9%
Other Taxes
5%
Grants/
Intergovernmental
8%
Charges for Services
34%
Interfund
Allocations
2%
Payment in
Lieu of Taxes
(PILOT)
2%
Fines &
Forfeitures
0%
Donations
0%
Other Income
4%
Transfers In
12%
2015 Estimated Revenue by Category
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Capital and Debt
64
62
Capital Expenditures
Overview
The City budgets for capital assets using a 5-year window, asking each department
to consider their capital needs over this period. The most common capital
requests are vehicle and operating equipment replaces, based upon the expected
lives of the equipment.
Assets will be capitalized where: (1) ownership title is held by the City of South
Bend, (2) the acquisition cost of the item exceeds the capitalization threshold
identified in the following table, and (1) the item has a useful life in excess of one
year.
Asset Category Capitalization Threshold
Land All land is capitalized
Construction in Progress All construction in progress is capitalized
Infrastructure $250,000
Buildings $100,000
Land & Building Improvements $100,000
Intangibles $100,000
Machinery & Equipment $ 10,000
Computer & Office Equipment $ 10,000
Vehicles $ 10,000
Budgeting for constructed items such as infrastructure projects generally follow
the same guidelines, although there are extra challenges because there are so
many factors that could change the shape of the cash flows the projects, not the
least of which, in Northern Indiana, is weather. Further, projects for years 4-5
may not be developed yet.
All capital items are required to have a payment method assigned to them: either
Cash for outright purchase or Lease for anything paid in installments such that
cash is not impacted as heavily in any particular year. The worksheets for the
budget include a template to aid fiscal officers in estimating annual lease
payments and these amounts are expected to be part of the departments’ Debt
Service line in the body of the budget document. Capital acquired by cash has its
own line in the document. These distinctions are necessary since our budget
65
63
documents are developed with an eye toward the cash balance is each fund.
Supplementary analysis is performed throughout the budget process to ensure
that capital costs are properly incorporated into the budget, necessary because
capital acquisition isn’t directly related to cash flow and is set off in a separate
portion of the budget document. Analysis is also performed in review capital
acquisition trends by department, to alert the administration to any unexpected
changes in capital acquisition requests and allow administration to address those
changes as needed.
Financial Impact of Capital Investment
Capital Leases are favored by enterprise funds and those funds with relatively
steady revenue streams and are used for routine replacement for larger items such
as vehicles.
Cash Purchases are used for one-time or infrequent acquisitions such as
infrastructure improvement (“Smart Streets” and the City’s Long-Term Control
Plan for sewer control). These expenditures are usually made from funds with
limited revenue streams and are not expected to require ongoing financial
resources beyond basic maintenance. These purchases are considered carefully to
ensure that a) the funding source can support these expenditures, b) there is an
adequate Return on Investment (ROI) for the expenditures, and c) the ongoing
maintenance of the project can be supported either by additional revenue streams
created by the project o by other resources of the City.
None of the capital purchases or leases are expected to have a significant impact
on the ongoing operating budget. The purchase of certain CNG vehicles for
Public Works and Public Safety is expected to result in reduced fuel costs, but the
actual benefit is difficult to quantify. There are no anticipated changes in City
personnel due to these capital expenditures. Certain Information Technology
purchases like the computer refresh program will lead to employee time savings
and productivity improvement.
The following pages detail the capital outlays anticipated in detail by fund.
66
Five-Year Capital Improvement Plan Summary
Fund/Dept 2016 2017 2018 2019 2020
Fund/Department Number Budget Forecast Forecast Forecast Forecast Total
Palais Royale 101-0405- 13,000 35,000 45,000 30,000 123,000
Engineering 101-0602 29,000 - - - - 29,000
Parks & Recreation 201 50,000 193,000 36,000 156,000 52,000 487,000
Motor Vehicle Highway 202 1,664,205 1,396,160 1,235,545 1,583,700 601,500 6,481,110
DCI 211 37,000 - - - - 37,000
Central Services Capital 224 50,500 150,000 - - - 200,500
Safety & Risk 226- 25,000 - - - 25,000
Local Roads & Streets 251 588,000 440,000 450,000 450,000 450,000 2,378,000
EMS Capital 287 1,829,000 780,000 1,845,000 780,000 1,870,000 7,104,000
IN River Rescue 291- - 25,000 - - 25,000
Federal Drug Enforcement 299 45,000 45,000 45,000 45,000 45,000 225,000
River West TIF 324 13,587,899 10,509,197 9,420,246 8,431,851 8,431,851 50,381,044
COIT 404 314,000 - - - - 314,000
Parks Nonreverting 405 131,000 75,000 75,000 75,000 75,000 431,000
Cumulative Capital Development 406- 1,200,000 1,200,000 1,200,000 - 3,600,000
EDIT 408 197,500 - - - - 197,500
Major Moves 412 840,000 500,000 475,000 475,000 475,000 2,765,000
MPAC Improvements 416- 20,000 15,000 30,000 50,000 115,000
West Washington TIF 422 1,074,000 424,000 424,000 424,000 424,000 2,770,000
River East TIF 429 3,230,000 2,358,500 2,412,500 2,187,500 2,187,500 12,376,000
Southside TIF #1 430 5,860,000 3,295,250 2,048,500 1,807,500 1,807,500 14,818,750
Certified Technology Park 439 2,550,000 - - - - 2,550,000
Consolidated Building Department 600 147,677 146,000 138,000 172,000 57,000 660,677
Solid Waste Capital 611 1,780,000 612,000 610,000 860,000 - 3,862,000
Water Works Depreciation 622 644,000 1,203,000 1,130,000 1,203,000 1,132,000 5,312,000
Wastewater Operating 641 950,000 900,000 500,000 410,000 - 2,760,000
Wastewater Depreciation 642 2,487,000 3,819,500 4,587,000 6,308,000 6,290,000 23,491,500
2012 Sewer Bond 661 9,150,000 - - - - 9,150,000
Century Center 670 14,722 - - - - 14,722
47,250,503$ 28,104,607$ 26,706,791$ 26,643,551$ 23,978,351$ 152,683,803$
Summary by Funding Source
Cash 33,579,621 23,900,447 23,073,246 22,467,851 23,369,851 126,391,016
Bond 9,150,000 - - - - 9,150,000
Lease 4,520,882 4,204,160 3,633,545 4,175,700 608,500 17,142,787
47,250,503$ 28,104,607$ 26,706,791$ 26,643,551$ 23,978,351$ 152,683,803$
Summary by Type
Buildings & Building Improvements 5,414,722 780,000 750,000 780,000 1,180,000 8,904,722
Computers- 30,000 45,000 - 15,000 90,000
Land & Land Improvements 3,242,500 50,000 - - - 3,292,500
Machinery & Equipment 3,658,055 4,026,850 3,504,745 2,059,700 1,087,000 14,336,350
Utilities & Infrastructure 30,634,899 19,677,947 18,330,246 20,291,851 20,034,851 108,969,794
Vehicles 4,300,327 3,539,810 4,076,800 3,512,000 1,661,500 17,090,437
47,250,503$ 28,104,607$ 26,706,791$ 26,643,551$ 23,978,351$ 152,683,803$
Depreciation Expense, 2014 CAFR
Governmental Activities:
General Government 565,968
Public Safety 3,588,722
Highways & Streets, General Infrastructure 12,036,194
Culture & Recreation 3,168,927
Economic Development 715,604
Internal Service Funds 121,557
20,196,972
Business-Type Activities
Water 1,880,075
Wastewater 6,087,286
Century Center 785,883
Building Department 124,860
Parking Garages 269,612
Solid Waste 427,958
Golf Course 157,513
9,733,187
Total Depreciation Expense 29,930,159$
Note: Depreciation expense is a non-cash item
that is not budgeted. Depreciation expense,
however, is a rough indicator of the amount of
capital spending that a local government must
make to keep capital assets at minimally acceptable
service levels.
Capital Improvement Plan Summary
2016 Budget Buildings & Building
Improvements
Computers
Land & Land Improvements
Machinery & Equipment
Utilities & I nfrastructure
Vehicles
67
Palais Royale - 101-0405
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
A/V S ound Upgrade Cash 14,000 - - - - - - Much neede d upgra des.
A/V Light i ng Upgra des Cash- - 13,000 - - - 13,0 00 U pgrade existing ellipso i da l lights to LED lights-will reduce energy costs.
Am p Rack Upgrade Cash- - - 15,000 - - 15,0 00 U pgrade/replace w i th n ew digital components to im pro v e hose so und.
Cur tain Replacement Cash- - - 20,000 - - 20,0 00 Replace dry rotten curtains/dr ape s ar ound perim ete r of ballr oom(Ph ase I).
Carpet Rep lacem ent (3rd floor and stairs)Cash- - - - 25,000 - 25,0 00 Replace ca rpet due to w ear and t ear.
Cur tain Replacement Cash- - - - 20,000 - 20,0 00 Replace dry rotten curtains/dr ape s ar ound perim ete r of ballr oom(Ph ase I I).
Ma sonry Repairs (ext erior)Cash- - - - - 10,000 10,0 00 Repair needed to protect against weather related d ama g e
Cur tain Replacement Cash- - - - - 20,000 20,0 00 Replace dry rotten curtains/dr ape s ar ound perim ete r of ballr oom(Ph ase I II).
Totals 1 4,000 - 13,000 35,000 45,0 00 30,00 0 123,000
Engineering - 101-0602
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
2015 CNG-equipped v ehic l e Lea se 29,000 - - - - - - Car budgeted but not purchased yet; f i rst paymen t won't be due until J an '1 6
2016 CNG-equipped v ehic l e Lea se- 29,000 - - - - 29,0 00
Totals 2 9,000 29,000 - - - - 29,000
Parks Department - 201
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Motor Vehicles Cash- 50,000 50,0 00 Replacement
(2) 4x4 trucks w/ plow s Cash- - 70,000 - 70,000 - 140,000 Replacement
(1) Fu l l size van Cash- - 25,000 - - - 25,0 00 Replacement
(1) M i ni-Van Cash- - 22,000 - - - 22,0 00 Replacement
(2) Hustler R i ding Mowers Cash- 26,000 26,000 26,000 32,000 110,000 Replacement
(1) 104 in ch Hustler Mow er Cash- - 20,000 - - 20,000 40,0 00 Replacement
Replace Plaza c art Cash- - - 10,000 - - 10,0 00 Replacement
Replace Plaza R i ding Mower Cash- - - - 15,000 - 15,0 00 Replacement
Ener g y Efficient Ligh ting Cash- - 30,000 - 30,000 - 60,0 00 Replacement
Replace Plaza R i ding Mower Cash- - - - 15,000 - 15,0 00 Replacement
Totals- 5 0,000 193,000 36,000 156,0 00 52,00 0 487,000
Motor Vehicle Highway - 202
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
STREE T/TRAF FI C & LIGHT ING- - - - - - -
1 - Single Axle D ump Truck Lea se 165,000 - - - - 16 5,000 Replace 282 - 1997
3 - T an dem Axle Dump Truck Lea se- 675,000 - - - - 67 5,000 Replace 249, 283, 255 - 1 997, 1998
1 - Skid Loader w/ Accessories & Tr ailer Lea se- 96,650 - - - - 96,6 50 Replace 222 - 2001
1 - On e-Ton Ut i l ity T ruck Lea se- 64,905 - - - - 64,9 05 Replace 211 - 2014
1 - 4WD Pick Up w/ Plow Lea se- 48,815 - - - - 48,8 15 Replace 203 - 2004
1 - 185 CFM Air Compres sor Lea se- 25,335 - - - - 25,3 35 Replace 210C - 1995
1 - 9-Ton Rolle r & Tra i l er Lea se- 150,000 - - - - 15 0,000 Replace 217R - 1994
2 - A Trucks Lea se- 180,000 - - - - 18 0,000 Replace 205A, 206 A - 2004
1 - 3/4 Ton Pick Up 4WD w/ Plow Lea se- 46,500 - - - - 46,5 00
1 - Platfor m Tru ck Lea se- 140,000 - - - - 14 0,000
1 - Mess age Board w/ Radar Lea se- 22,000 - - - - 22,0 00
2 - Single Axle Dump Truck Lea se- - 330,000 - - - 33 0,000 Replace 262, 281 - 1998
2 - T an dem Axle Dump Truck Lea se- - 450,000 - - - 450,000 Replace 258, 251 - 1998
1 - Skid Loader w/ Acce ssor i es & Tra i l er Lea se- - 102,450 - - - 102,450 Replace 292 - 2004
1 - 185 CFM Air Compres sor Lea se- - 26,860 - - - 26,8 60 Replace 212C - 2001
2 - A Trucks Lea se- - 190,800 - - - 190,800 Replace 207A, 212 A - 2004
1 - 4X4 SUV Lea se- - 35,000 - - - 35,0 00 Replace 201 - 2007
1 - 3/4 Ton Pick Up 4WD w/ Plow Lea se- - 46,050 - - - 46,0 50
1 - B uc ket Truck Lea se- - 165,000 - - - 165,000
4 - T an dem Axle Dump Truck Lea se- - - 900,000 - - 900,000 Replace 230, 239, 240, 265 - 2003, 2008
1 - ONE-Ton Utility Truck Lea se- - - 68,800 - - 68,8 00 Replace 211 - 2016
1 - 4WD Pick Up w/ Plow Lea se- - - 51,745 - - 51,7 45 Replace 210 - 2006
1 - Alley Mainta i ner Lea se- - - 145,000 - - 145,000 Replace 285 - 1995
1 - R oad Pat che r Lea se- - - 20,000 - - 20,0 00 Replace 246 - 2001
2 - Single Axle D ump Truck Lea se- - - - 330,000 - 330,000 Replace 248, 256 - 2004
2 - T an dem Axle Dump Truck Lea se- - - - 450,000 - 450,000 Replace 227, 268 - 2006
1 - Fo rklif t Lea se- - - - 20,000 - 20,0 00 Replace 214 - 1987
1 - 12-Ton Roller & Tra i l er Lea se- - - - 140,000 - 140,000 Replace 224R - 2000
1 - Alley Mainta i ner Lea se- - - - 153,700 - 153,700 Replace 286 - 1997
1 - Front E nd Loader Lea se- - - - 275,000 - 27 5,000 Replace 299 - 2000
1 - B uc ket Truck Lea se- - - - 165,000 - 16 5,000
1 - 4WD Pick Up w/ Plow Lea se- - - - - 45,000 45,0 00 Replace 208
1 - Skid Loader w/ Acce ssor i es & Tra i l er Lea se- - - - - 100,000 10 0,000
1 - R oad Pat che r Lea se- - - - - 200,000 20 0,000 Replace 242
1 - Alley Mainta i ner Lea se- - - - - 160,000 16 0,000 Replace 289
1 - 4WD Pick Up w/ Plow Lea se- - - - - 46,500 46,5 00
Sign al Cabin ets Lea se 50,000 50,000 50,000 50,000 50,000 50,000 25 0,000 Replace Ou tdated/Obsolete Signal Cabine ts
Totals 5 0,000 1,664,205 1,3 9 6,1 60 1,235,5 45 1,583,7 0 0 601,50 0 6,481,110
Five-Year Capital Improvement Plan Detail
68
Five-Year Capital Improvement Plan Detail
Department of Community Investment Admin - 211
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Cargo V an Cash- 37,000 - - - - 37,0 00 Current van brea ks d own excessively and Equ i pment Services recommends repla ceme nt
Totals- 37,000 - - - - 37,000
Central Services Capital - 224
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
In gr ound Hoists (2), Sa mple Street Garage Cash- 40,000 - - - - 40,0 00 S afety, 24 yrs. old
In gr ound Hoist - (1) North Garage Cash- - 150,000 - - - 150,000 S afety, out dated, 23 yrs. old
P res sure Wa sher replacement at N ort h Garage Cash- 10,500 - - - - 10,5 00 Old parts a re becoming ob sol ete, 23 yrs. old
Totals- 50,500 150,000 - - - 200,500
Liability Insurance - 226
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Replace ve hicle Cash- - 25,000 - - - 25,0 00 Aging of curr ent vehicle.
Totals- - 25,000 - - - 25,000
Loss Recovery - 227
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Com mercial Corridors:- - - - - - - 20 15 B udget was a l l e ncumb ered from 2014
Electr i cal (Mar tell)Cash 187,197 - - - - - -
Lands caping (Fuerbringer)Cash 227,205 - - - - - -
St reetscap es (Reith-Riley)Cash 1,109,406 - - - - - -
Zon i ng revision s (To rti Galla s)Cash 156,500 - - - - - -
F açade improvements (Urban Enterprise Assn)Cash 100,000 - - - - - -
Le g al services (H eppenheimer & Korpa l)Cash 108,800 - - - - - -
Totals 1,889,108 - - - - - -
Local Roads & Streets - 251
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Boland Tra i l Cash 290,355 - - - - - - $26 5,355 encum bered fro m 2014
Traf fic ca lming de v i ces Cash 50,000 50,000 - - - - 50,0 00
Bendix Drive Lathrop to I-80/90 Cash 290,000 - - - - - - TBD
Safe Routes to School: Harrison & Coquillar d Cash 350,000 - - - - - -
O l i ve Str eet, Sa mple t o Tucke r Cash 168,000 118,000 - - - - 11 8,000 TBD
O ther pro j ect s Cash 172,000 - - - - - -
Mid-year ap pro priation: Safe Routes Cash 200,000 420,000 - - - - 42 0,000 $1 8 0K no t reimbursable; remainder reim bur sed at 8 0%
O l ive-Samp l e overpass Cash 68,137 - - - - - - 2 0 15 B udget encumbered fr om 201 4
Capital p rojects Cash- - 440,000 450,000 450,000 450,000 1,79 0,000
Totals 1,58 8,492 58 8,000 440,000 450,000 450,000 450,0 00 2,378,000
Emergency Medical Service Capital - 287
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
2 Pumper Trucks Cash- 900,000 - 900,000 - 925,000 2,72 5,000 Apparatu s re plac ement schedule t o ret i re ri gs from front line aft er 20 years
Am bulance Refur bishment Cash- 150,000 - 165,000 - 165,000 48 0,000 Apparatu s re plac ement schedule t o ret i re ri g s from front line aft er 5 years
Mid Sized Sed an Cash- 29,000 30,000 30,000 30,000 30,000 14 9,000 Adherin g to Ap paratus Replace ment S che dule
Project C apital
Capital Projects TBD Cash 750,000 750,000 750,000 750,000 750,000 750,000 3,75 0,000
Totals 7 50,000 1,829,000 780,000 1,845,0 00 780,000 1,870,00 0 7,104,000
Indiana River Rescue - 291
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Miscellaneou s Res cu e Eq uipmen t as neede d Cash 25,000 - - 25,000 - - 25,0 00 Replacements for worn equipme nt
Totals 2 5,000 - - 25,000 - - 25,000
69
Five-Year Capital Improvement Plan Detail
COPS MORE Grants - 295
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
P olice Equipme nt and Mo tor Ve hicle Rep l acem ents Cash 66,500 - - - - - - Replacements
Totals 6 6,500 - - - - - -
Federal Drug Enforcement - 299
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Vehicles Cash 130,000 45,000 45,000 45,000 45,000 45,000 225,000 Replace vehicles for s pecial operations
Totals 13 0,000 45,000 45,000 45,000 45,0 00 45,00 0 225,000
River West TIF (Airport) - 324
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Infrast ructu re Cash 10,460,802 3,659,941 3,970,917 2,447,808 2,953,027 2,953,027 15,9 8 4,720 Improv ements to i ncrease assess ed value in River West TI F ar ea
J obs Cash 23,581,338 9,927,958 5,817,363 5,524,630 2,061,027 2,061,027 25,3 9 2,005 Improv ements to increase assess ed value in River West TIF ar ea
P ublic F acilit i es Cash 272,666 - 480,611 965,205 1,953,027 1,953,027 5,35 1,870 Improv ements to increase assess ed value in River West TIF ar ea
P arks Cash 12,220 - 240,306 482,603 1,464,770 1,464,770 3,65 2,449 Improv ements to increase assess ed value in River West TIF ar ea
Totals 34,3 27,026 13,58 7,899 10,5 09,197 9,420,246 8,431,851 8,431,851 50,381,044
Zoo Endowment - 403
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Zoo Cap i tal Impr ovement s Cash 49,000 - - - - - Various imp roveme nts, a s requir ed
Totals 4 9,000 - - - - - -
County Option Income Tax (COIT) - 404
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Laser fiche r eplacem ent Cash- 39,000 - - - - 39,0 00
Project Capital
Land Cash- 95,000 - - - - 95,0 00
Bus Shelters Cash- 180,000 - - - - 18 0,000
Totals- 314,000 - - - - 314,000
Park Nonreverting Capital - 405
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Mower cas h- 15,000 15,000 15,000 15,000 15,000 75,0 00 Replacement
G olf Capit al cas h- 60,000 50,000 50,000 50,000 50,000 26 0,000 Replacement
East Race Raft s cas h- 20,000 10,000 10,000 10,000 10,000 60,0 00 Replacement
Zoo Cap i tal cas h- 36,000 - - - - 36,0 00 Possible tran sf er
Totals- 131,000 75,000 75,000 75,0 00 75,0 0 0 431,000
Cumulative Capital Development - 406
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
P olice Ve hicle s and Related E quipm ent Lea se- - 1,200,000 1,200,000 1,200,000 - 3,60 0,000 Regular replacement of police vehicles an d equipment through a lease
- - - - - - - (C OI T Fund 404 is a l so used for police dep artm ent vehicle leases)
Totals- - 1,200,000 1,200,0 00 1,200,0 00 - 3,600,000
Economic Development Income Tax (EDIT) - 408
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Land P urchase s Cash- 197,500 - - - - 197,500
Totals- 197,500 - - - - 197,500
70
Five-Year Capital Improvement Plan Detail
Major Moves - 412
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Surveying sy stem Cash 31,990 - - - - - - 20 15 B ud encumbered fro m 2014
Project Capital
St reets a nd Alleys (0401)- - - - - - -
Ut i l i ty relocation (INDOT)Cash 173,020 - - - - - - 2 0 15 B ud encumbered from 2014
St reets a nd Alleys (0602)- - - - - - -
Smart Streets Cash 964,384 - - - - - - $14,384 of 2015 Bud en cu mber ed from 2 0 14
Roun da bout, MLK/LWW Cash 350,000 - - - - - -
Corridor alley imp roveme nts Cash 30,000 - - - - - -
2-w ay t raffic Cash 330,852 - - - - - - 2 0 15 B ud encumbered from 2014
O l ive-Samp l e Overpass Cash 224,139 510,000 - - - - 51 0,000 2 0 15 B ud encumbered from 2014
J efferso n s treetsca pe Cash 27,595 - - - - - - 2 0 15 B ud encumbered from 2014
Commercial corridors Cash 179,509 - - - - - - 2 0 15 B ud encumbered from 2014
Marion Stre et ro undabo ut Cash 546,816 - - - - - - 2 0 15 Bud encumbered from 2014
Bartlet t Stree t roundabout Cash 237,755 - - - - - -
Road improvement s Cash- - 500,000 475,000 475,000 475,000 1,92 5,000
Boland Tra i l Cash- 250,000 - - - - 250,000 Moved fr om LRSA fo r 2016
Bendix Drive Lathrop t o I-80/90 Cash- 80,000 - - - - 80,0 00
Totals 3,0 96,060 84 0,000 500,000 475,000 475,000 475,0 00 2,765,000
Morris PAC Improvement - 416
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
N o ca pital Reques t fo r 2015- - - - - - -
N o ca pital Reques t fo r 2016- - - - - - -
D i mmer R ack U pgrade (Lighting 1/3)Cash- - 20,000 - - - 20,0 00 Existin g e quipm ent is 15 years old-out of d ate with current pr oduction needs
ETC Console Re pla ceme nt (Lighting 2/3)Cash- - - 15,000 - - 15,0 00 Existin g e quipm ent is 15 years old-out of d ate with current pr oduction needs
Uni son C ontrol Upgrade (Light i ng 3/3)Cash- - - - 30,000 - 30,0 00 Existin g e quipm ent is 15 years old-out of d ate with current pr oduction needs
Ma i n Stage Curtain Replace ment Cash- - - - - 50,000 50,0 00 Existin g e quipm ent is 15 years old an d showing signs of exc ess ive wear and dry rot
Totals- - 20,000 15,0 00 30,0 00 50,00 0 115,000
West Washington TIF - 422
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Infrast ructu re Cash- 674,000 350,000 200,000 424,000 424,000 2,07 2,000 Improv ements in and a round City Cemetery area
P arks Cash 730,300 400,000 50,000 - - - 45 0,000 Improv ements in and a round City Cemetery area
J obs Cash- - 24,000 224,000 - - 24 8,000
Totals 7 30,300 1,074,000 424,000 424,000 424,000 424,0 00 2,770,000
River East TIF (Northeast Development) - 429
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Infrast ructu re Cash 3,343,235 570,000 391,500 337,500 450,000 450,000 2,19 9,000 Improv ements in River E ast Area to spur development
J obs Cash 2,555,752 2,090,000 1,575,500 1,737,500 950,000 950,000 7,30 3,000 Improv ements in River E ast Area to spur development
P ublic F acilit i es Cash 91,070 380,000 261,000 225,000 450,000 450,000 1,76 6,000 Improv ements in River E ast Area to spur development
P arks Cash 1,123,423 190,000 130,500 112,500 337,500 337,500 1,10 8,000 Improv ements in River E ast Area to spur development
Totals 7,113,480 3,23 0,000 2,358,500 2,4 12,500 2,187,5 00 2,187,50 0 1 2,376,000
Southside TIF #1 - 430
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Infrast ructu re Cash 1,913,056 4,740,000 2,039,750 361,500 482,000 482,000 8,10 5,250 Improv ements to South Side area
J obs Cash 209,324 880,000 1,050,750 1,325,500 482,000 482,000 4,22 0,250 Improv ements to South Side area
P ublic F acilit i es Cash 33,513 160,000 136,500 241,000 482,000 482,000 1,50 1,500 Improv ements to South Side area
P arks Cash 16,757 80,000 68,250 120,500 361,500 361,500 99 1,750 Improv ements to South Side area
Totals 2,17 2,650 5,86 0,000 3,295,250 2,048,500 1,807,5 00 1,807,50 0 14,818,750
Certified Technology Park TIF - 439
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Ignitio n Park Impr ovements Cash 5,000,000 2,550,000 - - - - 2,55 0,000 Develop in frastructure to attract private bu siness investment
Totals 5,0 00,000 2,55 0,000 - - - - 2,550,000
71
Five-Year Capital Improvement Plan Detail
Consolidated Building Department - 600
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Anima l Car e and Con tr ol- - - - - - -
2017 Extended Cargo Va n - Animal Ctrl Lea se- - 55,000 - - - 55,0 00 All thes e vehicles ar e old (20 05/2006). Rep air cost are h i g h
2018 Extended Cargo Va n - Animal Ctrl Lea se- - 55,000 - - 55,0 00
2019 Extended Cargo Va n - Animal Ctrl Lea se- - - - 55,000 - 55,0 00
Code Enforcement
2015 Mid Size 4X4 Picku p with CNG Lea se- 39,677 - - - - 39,6 77
2016 Mid Size 4x4 Picku p with CNG Lea se- 40,000 - - - - 40,0 00
2017 Mid Size 4X4 Picku p with CNG Lea se- - 40,000 - - - 40,0 00
2018 Mid Size 4X4 Picku p with CNG Lea se- - - 40,000 - - 40,0 00
2018 4X4 w/plow w/CNG Lea se- - - 43,000 - - 43,0 00
2019 Mid Size 4X4 Picku p with CNG Lea se- - - - 40,000 - 40,0 00
2019 4X4 w/plow w/CNG Lea se- - - - 43,000 - 43,0 00
2020 Mid Size 4X4 Picku p with CNG Lea se- - - - - 40,000 40,0 00
Bu ilding Department
Com pac t Ca r - Gas Lea se- 17,000 - - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- 17,000 - - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- 17,000 - - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- 17,000 - - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - 17,000 - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - 17,000 - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - 17,000 - - - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - - - 17,000 - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - - - 17,000 - 17,0 00 Replacement of fleet vehicles
Com pac t Ca r - Gas Lea se- - - - - 17,000 17,0 00 Replacement of fleet vehicles
Totals- 147,677 146,000 138,000 172,0 00 57,00 0 660,677
Parking Garages - 601
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Concrete repair Cash 184,854 - - - - - - Concrete work to kee p garages structurally sound
Totals 18 4,854 - - - - - -
Solid Waste Capital - 611
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Hook/Lift Gr apple Combo w/CNG Lea se- 315,000 - - - - 31 5,000 Replacing 20 0 0 unit 566
P ick up t ruck w/CNG Lea se- 40,000 - - - - 40,0 00 Replacing 20 0 4 unit 595
3 Fro nt Load Curotto w/CNG Lea se- 1,125,000 - - - - 1,12 5,000 Replacing 20 0 3 unit s 573,5 75,578
Yard w aste t otes Lea se- 300,000 - - - - 30 0,000 To pro vide contain ers City wide fo r totes only progr am
Hook/Lift Gr apple Combo w/CNG Lea se- - 350,000 - - - 35 0,000 Replacing 20 03 unit 580
Ut i l i ty T railer Lea se- - 12,000 - - - 12,0 00 Replacing 19 87 unit 590
LE A CH 25 YD TR PKR w/CNG Lea se- - 250,000 - - - 25 0,000 Replacing 20 09 unit 570
LE A CH 25 YD TR PKR w/CNG Lea se- - - 250,000 - - 25 0,000 Replacing 20 10 unit 569
F ron t L oad Curotto w/CNG Lea se- - - 360,000 - - 36 0,000 Replacing 20 11 unit 561
LE A CH 25 YD TR PKR w/CNG Lea se- - - - 250,000 - 25 0,000 Replacing 20 11 unit 584
LE A CH 25 YD TR PKR w/CNG Lea se- - - - 250,000 - 25 0,000 Replacing 20 11 unit 567
F ront L oad Curotto w/CNG Lea se- - - - 360,000 - 36 0,000 Replacing 20 11 unit 564
Totals- 1,780,000 612,000 6 10,000 860,000 - 3,862,000
72
Five-Year Capital Improvement Plan Detail
Water Works Depreciation - 622
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Vehicles (Trucks & Hea v y Equipm ent)Cash 383,000 - - - - - -
Ser ver Replacement -Interactive Vo i ce Response System Cash 26,000 - - - - - -
SCADA PLC Replacemen t Cash 40,000 - - - - - -
D ump Truck Cash- 225,000 - - - - 22 5,000 Replace unit 520 - 2001 St erling Dump Truck
1 Ton Dump Truck Cash- 60,000 - - - - 60,0 00 Replace unit 511 - 2008 F ord Truck
Mini Cargo Van Cash- 99,000 132,000 - - 33,000 26 4,000 Replace mu l tiple un i ts 516, 525, 55 7, 507, 524, 55 6, 561, 513
Mid Size Passe nger Car Cash- 108,000 27,000 - - - 13 5,000 Replace mu l tiple un i ts 515, 517, 51 9, 531, 526
2 WD Pickup Truck w/U tility Bodies Cash- 82,000 - - 82,000 - 16 4,000 Replace units 530, 538, 506, 548
Sp ort s Utility Vehicle Cash- - 33,000 - - - 33,000 Replace unit 537 - 2010 Ford Hev Truck
Loader Cash- - 110,000 - - - 11 0,000 Replace unit 555 - 2002 Case Loader
Case Loader Cash- - 125,000 - - 12 5,000 Replace unit 586 - 2009 Case Loader
Front End Loader Cash- - - 110,000 - - 11 0,000 Replace unit 564 - 2004 Wheel Loader
Skid Load er Cash- - 75,000 - - - 75,000 Replace unit 584 - 1993 Skid Steer
Track Excavator Cash- - - - 175,000 - 175,000 Replace unit 575 - 1998 Excava tor
Wheel Excava tor Cash- - - 160,000 - - 16 0,000 Replace unit 505 - 1990 Crane/Hoe
Vactor Truck Cash- - - - - 400,000 40 0,000 Replace unit 577 - 2013 Vactor
Van Cash- - - - 40,000 40,0 00 Replace unit 541 - 2010 Chevy Van
D i x i e Chopper Lawn Mo wer Cash- - - - 10,000 - 10,0 00 Replace unit 566 - 2012 D i x i e Chopper Lawn Mo wer
So l ar Arrow Board Cash- - - - 20,000 - 20,0 00 Replace units 5 9 8 & 599 - 1998 & 1999 Arro w Boards
Concrete/Asphalt S aw Cash- 40,000 - - - - 40,000 Curren t s aw is not a fu ll-depth saw an d fu l l depth remova l is ne cess ary for r oa d rep airs
Line Sto pping/Side Tapping Cutter Cash- 15,000 - - - - 15,000 Curren t line stopping equipment is 2 0 plus ye ars old
Project C apital
G enerator w/Aut o Switch Cash 54,000 - - - - - -
Water Main Exte nsion Cash 250,000 - - - - - -
Hyd ro-E xcavator Vacto r Cash- - - 360,000 - - 36 0,000 Incr eased number of buried utilities in p ublic r i g ht of way a nd ut iliz ation avoids line damage
Meadow L ane-Edison Avenue to Lom ba rdy Drive Cash- - 451,000 - - - 45 1,000 U pgrade and replace 1,800' of 6" main & 55 services
Edison A v enue-W Sam ple St t o Me ad ow Lane Cash- - - - 262,000 - 26 2,000 U pgrade and replace 1,050' of 6" main & 31 services
G reenview Ave/Fairway Loop-W S ample St to Silver Ln Cash- - - - - 409,000 40 9,000 U pgrade and replace 1,700' of 6" main & 35 services
Barberry Ln-Meadow Ln to M aywood P l to Bir w ood Ave Cash- - - 250,000 - - 25 0,000 U pgrade and replace 1,000' of 6" main & 28 services
Trent Wa y/Piedmont loop to Woodmo nt Drive Cash- - - - 404,000 - 40 4,000 U pgrade and replace 1,650' of 6" main & 41 services
Water Main Exte nsion P rogram Cash- 250,000 250,000 250,000 250,000 1,00 0,000 Gro w th/Exp ansio n opportuniti es f or u nfo reseen pro j ect s
O rion Mobile Meter Reading System Cash- 15,000 - - - - 15,000 Ess ential for re ad ing water meter
Totals 7 53,000 64 4,000 1,203,000 1,130,0 00 1,203,0 00 1,132,000 5,312,000
Water Works Construction - 623
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
P i nhook Wa ter Tr eatment Efficiency I mprovemen ts Bon d 59,600 - - - - - - Final project completio n -201 5
Totals 5 9,600 - - - - - -
Wastewater Operations & Maintenance (O&M) - 641
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Waste w ate r - Tub Grinder for Organic Re sources Lea se- - 900,000 - - - 90 0,000 Currently rent & r epa i r a unit ea ch year to make mulch fr om accumulate d organic mater i als
Waste w ate r - Trommel Screen Machine for Or g. Resourc es Lea se- - - 500,000 - - 50 0,000 Replace 1999 s/n 611
Waste w ate r - Fr ont end loader for Organic Re sources Lea se- - - - 310,000 - 31 0,000 Replace 2006 s/n 613
Waste w ate r - Bu l l dozer for Or g anic Resources Lea se- - - - 100,000 - 10 0,000 Replace 1989 s/n 614
Waste w ate r - Se mi Tracto r f or Organic Resour ces Lea se- 165,000 - - - - 16 5,000 Replace s/n 493
Waste w ate r - Quad Axle Dump Truck f or Organic Resour ces Lea se- 235,000 - - - - 23 5,000 Replace s/n 620
Waste w ate r - Compost Pile Tur ner for Organ i c Resourc es Lea se- 550,000 - - - - 55 0,000 Replace s/n 645
Totals- 95 0,000 900,000 500,000 410,0 00 - 2,760,000
73
Five-Year Capital Improvement Plan Detail
Wastewater/Sewage Depreciation - 642
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Replacement Cap ital
Waste w ate r - V arious vehicles & equip ment Cash 222,000 - - - - - -
Sewers - V arious vehicles & equip ment Cash 1,137,000 - - - - - -
Waste w ate r - passenger car Cash 29,000 26,500 - - - 55,5 00 Replace 2006 s/n 410, 2010 s/n 499
Waste w ate r - 3/4 ton pick-ups Cash- 68,000 40,000 - 32,000 40,000 180,000 Replace 2007 s/n 481, 2006 s/n 497, 2005 s/n 674, 2008 s/n 484, 2011 s/n 6 55
Waste w ate r - 3/4 ton cargo v an Cash- 40,000 - - 36,000 - 76,0 00 Replace 2006 s/n 494, 2010 s/n 496
Waste w ate r - ridin g mower Cash- 15,000 - 15,000 - - 30,0 00 Replace 1997 s/n 628, 2008 s/n 670
Waste w ate r - Utility cart Cash- 15,000 - - - - 15,0 00 Replace 2006 s/n 676
Waste w ate r - SC A DA se rvers Cash- - 30,000 45,000 - 15,000 90,0 00 U pgrade existing remote monitoring se rvers for SCADA, Histo rian, & Maxim o
Waste w ate r - ICP Lab t esting e quipme nt Cash- - - - 80,000 - 80,0 00 Beyond useful lif e.
Waste w ate r - Influent sluice gate re plac ement Cash- - 1,000,000 - - - 1,00 0,000 S l i de ga tes are st uc k in place, un ab l e to work as design ed
Waste w ate r - Forklift Cash- - 15,000 - - - 15,0 00 Replace 2002 s/n 483
Waste w ate r - Dies el trash pump Cash- - - 12,000 - - 12,0 00 Replace 1991 s/n 627
Waste w ate r - Pr essure washer Cash- - - - 10,000 - 10,0 00 Replace 2007 s/n 646
Waste w ate r - S/A Crane truck Cash- - - - - 235,000 235,000 Replace 2000 s/n 470
Sewers-Jet Rodd er Cash- 284,000 369,000 370,000 - - 1,02 3,000 Replace s/n 461 i n 2016, s/n 4 86 in 201 7, s/n 488 in 2018
Sewers-T/A Dump T ruck w/Plow Cash- 233,000 185,000 - - - 41 8,000 Replace s/n 463 i n 2016, s/n 484 in 201 7
Sewers-2 ea 3/4 T on 4WD Pick-ups w/plows Cash- 86,000 54,000 - - - 14 0,000 Replace s/n 454, s/n 465 in 2 016, s/n 453 in 2017
Sewers-Camera Truck (20 16), Vacuum Swe epe r (2 0 19)Cash- 300,000 - - 300,000 - 60 0,000 Replace s/n 487
Sewers-2 ea 3/4 T on 4WD Extended Cab Pick-u ps w/plows Cash- 90,000 200,000 110,000 - - 40 0,000 Replace s/n 458, s/n 471 in 2 016, s/n 472, s/n 477 in 20 17, s/n 450 in 2018
Sewers-Compressors w/90# hamm er Cash- 50,000 - - - - 50,0 00 Replace s/n 636
Sewers-2 ea Hus tler Commer cial d uty Mowers w/traile r Cash- 52,000 - 125,000 100,000 - 27 7,000 Replace 4 trac tors s/n 616A in 201 8, s/n 618C in 2 019
Sewers-S i ngle Axle Dump trucks Cash- - - 270,000 - - 27 0,000 Replace s/n 467, s/n 475 in 2 018
Sewers-Wo od chip per Cash- - - 40,000 - - 40,000 Replace s/n 607
Sewers-Backhoe w/Needle Cash- - - - 150,000 - 15 0,000 Replace s/n 606 i n 2019
Project C apital
Waste w ate r - E thanol/Calvert St. Lif t Stat i on Cash 600,000 - - - - - -
Waste w ate r - Back-up generat ors for WWTP Cash 1,400,000 - - - - - -
Sewers - Manhole Reha b Cash 1,000,000 - - - - - -
Sewers - Se w er Slip l i ning Cash 1,000,000 - - - - - -
Waste w ate r - E thanol/Calvert St. Lif t Stat i on Cash- 600,000 - - - - 60 0,000 Not accomplished in 2 015. Be yond usefu l life, per Jo nes & Henry Facility P l an
Waste w ate r - Cleaned digest er gas utilization proje ct Cash- 625,000 - - - - 62 5,000 Piping to move clea ned gas to be u sed to run Cat engine
Waste w ate r - Lif t station replacements Cash- - 500,000 600,000 600,000 600,000 2,30 0,000 Beyond us eful lif e, per Jones & H enry F acilit y Plan
Waste w ate r - A dmin building e x terio r r enovations Cash- - - - - 400,000 40 0,000 Moisture ca using deterioratio n of bric k s and windows have lo st thermal seals
Waste w ate r - Back-up generat ors for WWTP Cash- - 1,400,000 1,000,000 - - 2,40 0,000 Back-up power to operate WWTP during power failure. Unable to a ccomplish in 2015.
Long Term Cont rol Projects per Consent Decree Cash- - - 2,000,000 5,000,000 5,000,000 12,0 0 0,000 Proje cts to comply with Co nsen t Decr ee
Totals 5,3 59,000 2,48 7,000 3,819,500 4,587,000 6,308,000 6,290,0 00 23,491,500
2012 Sewer Bond - 661
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Sewer separat i on p rojects Bon d 4,000,000 4,500,000 - - - - 4,50 0,000 Compliance with EPA Consent Decree
Waste w ate r Treatme nt Pla nt upgrades Bon d 11,000,000 4,650,000 - - - - 4,65 0,000 Compliance with EPA Consent Decree
Totals 15,00 0,000 9,150,000 - - - - 9,150,000
Century Center Operating - 670
Fund Summary - Five-Year Capital Improvement Plan
Funding 2 015 BUDGET FO RECAST
N ame Source Bud get 2 0 16 20 17 2018 2019 2020 Total Jus tif ication
Project Capital
Buildin g proje cts Cash 243,951 14,722 - - - - 14,7 22
Totals 243,951 14,722 - - - - 14,722
74
64
Debt
Debt Policy
1. Debt management will provide for the protection and maintenance of the
City's AA bond rating, the maintenance of adequate debt service reserves,
compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City's compliance officer is the City Controller. Compliance
monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed
the useful life of the assets being acquired by the debt issue.
4. All debt issuance shall comply with federal, State and City requirements. All
IRS regulations in regards to post-issuance tax compliance will be followed.
5. The City shall maintain an ongoing performance monitoring system
of the various outstanding bond indebtedness. This is particularly
important as funds borrowed for a project today are not available to fund
other projects tomorrow and funds committed for debt service payments
today are not available to fund operations in the future.
6. The City shall maintain all spending records related to bond issuance until
at least three years after the final maturity is redeemed.
7. The City will maintain good, ongoing communication with bond rating
agencies about its financial condition. The City will follow a policy of full
disclosure on every financial report and bond prospectus (Official
Statement).
8. Accompanying each debt issue will be an assessment of the City's capacity
to repay the debt. The assessment will address the effects on the current
operating budget, as well as identify the resources that will be utilized to
repay the debt.
9. Long-term borrowing will not be used to finance current operations or
normal maintenance and will only be considered for significant capital and
infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds
at or below twenty years.
11. The City will generally conduct financings on a competitive basis.
However, negotiated financings may be used due to market volatility or the
use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
75
65
13. The City will strive to maintain a reliance on pay-go financing for its capital
improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which
mandates a 2% debt limit on net assessed valuation for certain type of
general obligation and other debt.
15. The city will report all debt to the Indiana Department of Local
Government Finance (DLGF) using its Gateway Reporting program.
76
CITY OF SOUTH BEND, INDIANA
COMPUTATION OF LEGAL DEBT
MARGIN DECEMBER 31, 2014 ($'s whole)
Civil City
Net Assessed Valuation (2013 pay 2014) of Taxable Property in South Bend$2,209,726,672
Debt limit: 2% of one third thereof 14,731,511
Less Bonds subject to limitation:
County Economic Development Income Tax Refunding
Revenue Bonds, Series 2006 A(1,060,000)
County Economic Development Income Tax Refunding
Revenue Bonds, Series 2006 B(995,000)
Redevelopment District Taxable
(2,915,000)Revenue Bonds, Series 2010
Issuance Margin$9,761,511
Percentage of Debt to Debt Limit 33.74%
Redevelopment District
Net Assessed Valuation (2012 pay 2013) of Taxable Property in South Bend$2,209,726,672
Debt limit: 2% of one third thereof 14,731,511
Less Bonds subject to limitation:
(3,010,000)Special Taxing District Bonds of 2014
Issuance Margin$11,721,511
Percentage of Debt to Debt Limit 20.43%
A 2% debt limit is established by the Constitution of the State of Indiana. This limit is established for general
obligation bonds, Economic Development Income Tax revenue bonds, tax revenue notes and other types of
indebtedness. This limitation does not include revenue bonds payable from governmental funds (excluding EDIT
bonds) shown in the general long term debt account group. Indiana law allows the creation of separate municipal
corporations to provide vital governmental functions. Each of these municipal corporations (including the
Redevelopment Authority and Redevelopment Commission) has its own 2% debt limit, even if they have the same or
similar boundaries.
77
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Civil City
Debt Limit (1) $18,792,699 $ 18,901,773 $20,149,048 $19,840,538 $17,792,583 $16,356,704 $15,495,323 $15,599,467 $15,579,379 $14,731,511
Total Net Debt Applicable To Limit 8,395,000 7,367,825 6,685,000 6,105,000 5,500,000 9,850,000 8,910,000 7,650,000 6,335,000 4,970,000
Debt Margin 10,397,699 11,533,948 13,464,048 13,735,538 12,292,583 6,506,704 6,585,323 7,949,467 9,244,379 9,761,511
Percentage of Debt Limit 44.67%38.98%33.18%30.77%30.91%60.22%57.50%49.04%40.66%33.74%
Redevelopment District
Debt Limit (1) $18,792,699 $18,901,773 $20,149,048 $19,840,538 $17,792,583 $16,356,704 $15,495,323 $15,599,467 $15,579,379 $14,731,511
Total Net Debt Applicable To Limit 6,115,000 5,850,000 5,580,000 5,300,000 5,010,000 4,715,000 4,085,000 4,085,001 3,405,000 3,010,000
Debt Margin 12,677,699 13,051,773 14,569,048 14,540,538 12,782,583 11,641,704 11,410,323 11,514,466 12,174,379 11,721,511
Percentage of Debt Limit 32.54%30.95%27.69%26.71%28.16%28.83%26.36%26.19%21.86%20.43%
(1) A 2% of net assessed value debt limit has been established by the Constitution of the State of Indiana for certain type of debt including general obligation bonds,
Economic Development Income Tax bonds and tax revenue notes. This limitation does not apply to revenue bonds payable from governmental or proprietary funds.
City of South Bend, Indiana
Legal Debt Margin Information
Last Ten Fiscal Years ($'s whole)
78
Debt Service Summary
2015 - 2037
Activity
2015 2016 2017 2018 2019 - 2023 2024 - 2028 2029 - 2033 2034 - 2037
Governmental activities:
General Government 1,154,548$ 1,173,291$ 875,344$ 666,273$ 1,526,548$ -$ -$ -$
Public Safety 3,611,099 3,721,355 3,630,667 3,476,256 13,026,531 4,748,092 4,841,290 945,926
Highways and Streets 449,728 580,751 528,078 450,896 378,917 - - -
Economic Development 44,148,896 10,687,673 10,954,926 10,397,024 43,577,897 27,386,858 19,692,148 5,978,006
Culture and Recreation 1,337,376 1,239,173 574,169 45,047 74,535 - - -
Total governmental activities 50,701,648$ 17,402,243$ 16,563,184$ 15,035,495$ 58,584,429$ 32,134,950$ 24,533,438$ 6,923,932$
Business-type activities:
Water 2,051,778$ 2,064,661$ 2,064,972$ 2,058,414$ 9,103,636$ 6,469,011$ 2,757,484$ -$
Wastewater 9,694,703 9,833,951 9,776,811 9,590,134 40,066,582 33,203,254 12,769,550 -
Civic center 880,188 1,111,619 1,068,984 941,124 3,975,738 2,855,501 913,888 -
Building Dept/Code Enf 21,699 33,396 29,046 22,827 38,622 - - -
Parking 200,000 450,000 450,000 450,000 1,853,012 400,000 - -
Solid waste 659,432 742,599 710,135 332,470 322,259 - - -
Golf course 261,927 - - - - - - -
Total Business-Type activities 13,769,726$ 14,236,226$ 14,099,948$ 13,394,970$ 55,359,849$ 42,927,765$ 16,440,922$ -$
GRAND TOTAL 64,471,374$ 31,638,468$ 30,663,132$ 28,430,465$ 113,944,278$ 75,062,715$ 40,974,360$ 6,923,932$
Major Fund
Governmental Funds:
General Fund 26,221$ 30,242$ 28,890$ 22,147$ 18,316$ -$ -$ -$
Parks & Recreation 300,164 193,573 48,869 45,047 74,535 - - -
Public Safety LOIT- - - - - - - -
COIT 2,291,859 2,441,592 2,145,280 1,881,732 5,155,836 400,000 - -
EDIT 2,535,783 2,318,261 1,514,249 579,922 2,876,101 2,699,635 2,704,214 945,926
Airport TIF 2,748,688 2,851,608 3,701,600 4,562,339 20,914,159 9,630,040 8,538,756 5,978,006
Nonmajor Funds 42,798,934 9,566,967 9,124,295 7,944,309 29,545,483 19,405,275 13,290,468 -
Total Governmental Funds 50,701,648$ 17,402,243$ 16,563,184$ 15,035,495$ 58,584,429$ 32,134,950$ 24,533,438$ 6,923,932$
Proprietary Funds:
Water Works 8,700$ 19,630$ 19,630$ 19,540$ 21,156$ -$ -$ -$
Wastewater 384,560 539,974 507,641 341,435 577,467 - - -
Nonmajor Funds 13,376,466 13,676,622 13,572,676 13,033,995 54,761,227 42,927,765 16,440,922 -
Total Proprietary Funds 13,769,726$ 14,236,226$ 14,099,948$ 13,394,970$ 55,359,849$ 42,927,765$ 16,440,922$ -$
GRAND TOTAL 64,471,374$ 31,638,468$ 30,663,132$ 28,430,465$ 113,944,278$ 75,062,715$ 40,974,360$ 6,923,932$
Major Projects include: Smart Streets initiative, the Corridors initiative, the Long Term Control Plan (for CSO), Ignition Park,
79
67
Personnel Summaries
80
Position Summary Schedule
2016 vs original 2015 budget changes include:
- Part-time trash picker positions into 6 full-time, benefited positions
- Eliminated the Safety & Risk Coordinator position due to retirement
1,164 1,160 1,161
1,096 1,101
800
850
900
950
1,000
1,050
1,100
1,150
1,200
2012 Budget 2013 Budget 2014 Budget 2015 Budget 2016 Proposed
Budget
General
Government and
Other, 101
Code
Enforcement
/Animal Control,
28 Dept. of
Community
Investment, 25
Parks &
Recreation, 91
Police, 306
Fire, 258
Public Works, 292
81
2013 12/31/13 2014 12/31/14 2015 6/30/15 2016 Change
Department Budget Actual Budget Actual Budget Actual Budget 2016-2015 Notes
Summary by Activity
General Government
Mayor 7.00 6.00 7.00 7.00 7.00 7.00 7.00 0.00
311 Call Center 5.00 5.00 6.50 6.50 6.50 6.50 6.50 0.00
Administration & Finance 21.00 20.00 23.00 21.00 22.00 20.00 23.00 1.00 New Sr. HR Generalist
IT Supervision/Innovation 0.00 0.00 0.00 0.00 4.00 3.00 4.00 0.00
City Clerk 5.00 5.00 5.00 5.00 5.00 5.00 5.00 0.00
Common Council 9.00 9.00 9.00 9.00 9.00 9.00 9.00 0.00
Legal Department 10.00 10.00 10.00 10.00 11.00 11.00 11.00 0.00
Sub Total 57.00 55.00 60.50 58.50 64.50 61.50 65.50 1.00
Code Enforcement /Animal Control 26.00 24.00 26.00 23.00 24.00 23.00 28.00 4.00
Moved NEAT Crew from Solid
Waste to Code Enforcement in
2016
Dept. of Community Investment 26.00 26.00 26.00 25.00 25.00 25.00 25.00 0.00
Parks & Recreation
1100 Administration 11.00 11.00 12.00 10.00 10.00 10.00 10.00 0.00
1101 Maintenance 45.00 43.00 44.00 44.00 44.00 44.00 44.00 0.00
1102 Golf Operations 10.00 10.00 9.00 8.00 8.00 8.00 8.00 0.00
1103 Recreation 25.00 25.00 25.00 22.00 26.00 25.00 26.00 0.00
1104 Zoo 23.00 22.00 23.00 1.00 1.00 1.00 1.00 0.00
1108 Graffiti Removal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00
Recreation Nonreverting 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00
Sub Total 116.00 113.00 115.00 87.00 91.00 90.00 91.00 0.00
Public Safety
Police 297.00 291.00 297.00 295.00 306.00 299.00 306.00 0.00
Communications 38.00 33.00 38.00 34.00 0.00 0.00 0.00 0.00
Fire 257.00 255.00 260.00 257.00 258.00 259.00 258.00 0.00
Sub Total 592.00 579.00 595.00 586.00 564.00 558.00 564.00 0.00
Public Works
Central Services 44.00 43.00 43.00 38.00 40.00 37.00 40.00 0.00
Office of Sustainability 0.00 0.00 0.00 0.00 2.00 2.00 2.00 0.00
Engineering 15.00 13.00 16.00 14.00 16.00 17.00 16.00 0.00
Solid Waste 28.00 26.00 25.00 22.00 25.00 23.00 26.00 1.00
NEAT Crew moved to Code
Enforcement for 2016; part time
pickers turned into 5 full time
pickers
Street Department 60.00 60.00 60.00 59.00 56.00 56.00 56.00 0.00
621 Sewer Department 35.00 34.00 35.00 33.00 33.00 31.00 33.00 0.00
630 Waste Water 47.00 45.00 44.00 42.00 44.00 41.00 44.00 0.00
631 Organic Resources 6.00 6.00 6.00 6.00 6.00 5.00 6.00 0.00
Water Utility 70.00 70.00 70.50 68.50 68.50 69.50 68.50 0.00
Sub Total 305.00 297.00 299.50 282.50 290.50 281.50 291.50 1.00
Liability Insurance/Safety & Risk 3.00 3.00 4.00 4.00 4.00 3.00 3.00(1.00)
Eliminated Safety & Risk
Coordinator
Building Department 15.00 14.00 15.00 13.00 13.00 13.00 13.00 0.00
Human Rights 6.00 6.00 6.00 6.00 6.00 6.00 6.00 0.00
Morris & Palais Royale 14.00 14.00 14.00 14.00 14.00 14.00 14.00 0.00
City Total By Activity 1,160.00 1,131.00 1,161.00 1,099.00 1,096.00 1,075.00 1,101.00 5.00
Personnel Summary Report
82
2013 12/31/13 2014 12/31/14 2015 6/30/15 2016 Change
Department Budget Actual Budget Actual Budget Actual Budget 2016-2015 Notes
Personnel Summary Report
Summary by Fund
General Fund (101)Mayor's Office 7.00 6.00 7.00 7.00 7.00 7.00 7.00 0.00
311 Call Center 5.00 5.00 6.50 6.50 6.50 6.50 6.50 0.00
City Clerk 5.00 5.00 5.00 5.00 5.00 5.00 5.00 0.00
Common Council 9.00 9.00 9.00 9.00 9.00 9.00 9.00 0.00
Administration & Finance 21.00 20.00 23.00 21.00 22.00 20.00 23.00 1.00
Morris Performing Arts Center 10.60 10.60 10.60 10.60 10.60 10.60 11.00 0.40
Palais Royale Ballroom 3.40 3.40 3.40 3.40 3.40 3.40 3.00(0.40)
Legal Department 10.00 10.00 10.00 10.00 11.00 11.00 11.00 0.00
Engineering 15.00 13.00 16.00 14.00 16.00 17.00 16.00 0.00
Police Department 250.00 244.00 250.00 248.00 263.00 256.00 268.00 5.00
Transfer police officer positions
to General Fund budget due to
funding constraints in PS LOIT
fund
Communications 38.00 33.00 35.00 31.00 0.00 0.00 0.00 0.00
Police PS LOIT 47.00 47.00 0.00 0.00 0.00 0.00 0.00 0.00
Fire Department 218.00 222.00 222.00 219.00 170.00 171.00 175.00 5.00
Transfer fire fighter positions to
General Fund budget due to
funding constraints in PS LOIT
fund
Fire PS LOIT 39.00 33.00 0.00 0.00 0.00 0.00 0.00 0.00
Human Rights 4.00 4.00 4.00 4.00 4.00 4.00 4.00 0.00
Code Enforcement 16.50 16.00 0.00 0.00 0.00 0.00 0.00 0.00
Junk Vehicle 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Animal Control 8.50 8.00 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal 708.00 689.00 601.50 588.50 527.50 520.50 538.50 11.00
Parks & Recreation (201)115.00 112.00 114.00 86.00 90.00 89.00 90.00 0.00
Motor Vehicle Highway (202)60.00 60.00 60.00 59.00 56.00 56.00 56.00 0.00
Nonreverting Recreation (203)1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00
DCI Administration (211)26.00 26.00 26.00 25.00 25.00 25.00 25.00 0.00
Central Services (222)44.00 43.00 43.00 38.00 42.00 39.00 42.00 0.00
Liability Insurance (226)3.00 3.00 4.00 4.00 4.00 3.00 3.00(1.00)
Eliminated Safety & Risk
Coordinator
Emergency Telephone (244)0.00 0.00 3.00 3.00 0.00 0.00 0.00 0.00
Public Safety LOIT (249 Police Department 0.00 0.00 47.00 47.00 43.00 43.00 38.00(5.00)
Transfer police officer positions
to General Fund budget due to
funding constraints in PS LOIT
fund
Fire Department 0.00 0.00 38.00 38.00 37.00 37.00 32.00(5.00)
Transfer fire fighter positions to
General Fund budget due to
funding constraints in PS LOIT
fund
Human Rights Grants (258)2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00
EMS (288)0.00 0.00 0.00 0.00 51.00 51.00 51.00 0.00
COIT Fund (404)IT Supervision/Innovation 0.00 0.00 0.00 0.00 4.00 3.00 4.00 0.00
EDIT Fund (408)Code Enforcement 0.00 0.00 9.00 6.00 0.00 0.00 0.00 0.00
Building Dept. (600)Building Department 15.00 14.00 15.00 14.00 13.00 13.00 13.00 0.00
Animal Control 0.00 0.00 8.50 7.50 8.50 8.50 8.50 0.00
Code Enforcement 0.00 0.00 8.50 8.50 15.50 14.50 19.50 4.00
Moved NEAT Crew to Code
Enforcement from Solid Waste
Solid Waste (610)28.00 26.00 25.00 22.00 25.00 23.00 26.00 1.00
Moved NEAT Crew to Code
Enforcement from Solid Waste
Water Works (620)70.00 70.00 70.50 68.50 68.50 69.50 68.50 0.00
Sewage Works (641)88.00 85.00 85.00 81.00 83.00 77.00 83.00 0.00
City Total By Fund 1,160.00 1,131.00 1,161.00 1,099.00 1,096.00 1,075.00 1,101.00 5.00
83
71
Departmental Information
84
City of South Bend, Indiana 2016 Budget
Mayor's Office - 101-0101
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 371,170 457,036 472,264 227,625 477,693 487,247 496,992 506,932 517,070 5,429 1.1%
Fringe Benefits 138,699 162,228 197,613 95,035 207,799 218,189 229,098 240,553 252,581 10,186 5.2%
Total Personnel 509,869 619,264 669,877 322,660 685,492 705,436 726,090 747,485 769,651 15,615 2.3%
Supplies 52,243 20,584 12,413 5,789 3,000 3,060 3,121 3,184 3,247 (9,413) -75.8%
Services & Charges
Professional Services 4,986 - 1,390 1,375 - - - - - (1,390) -100.0%
Printing & Advertising 33,627 37,550 35,000 5,527 25,000 25,000 25,000 25,000 25,000 (10,000) -28.6%
Utilities- - - - - - - - - - -
Education & Training 500 452 1,999 1,999 1,800 1,800 1,800 1,800 1,800 (199) -10.0%
Travel 6,616 1,997 6,268 2,031 4,130 4,130 4,130 4,130 4,130 (2,138) -34.1%
Repairs & Maintenance 8,413 1,241 800 454 1,600 1,632 1,665 1,698 1,732 800 100.0%
Interfund Allocations 11,736 11,863 8,782 4,390 16,455 16,784 17,120 17,462 17,811 7,673 87.4%
Debt Service:
Principal 1,954 3,006 2,127 1,334 572 - - - - (1,555) -73.1%
Interest & Fees 392 330 111 67 18 - - - - (93) -83.8%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 1,234 1,320 2,500 1,825 3,200 3,264 3,329 3,396 3,464 700 28.0%
Total Services & Charges 69,458 57,759 58,977 19,002 52,775 52,610 53,044 53,486 53,937 (6,202) -10.5%
Capital- - - - - - - - - - -
Total Expenditures by Type 631,570 697,607 741,267 347,451 741,267 761,106 782,255 804,154 826,835 (0) 0.0%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
To achieve 0% increase, department cut intern costs by $5,800, travel by $2,000 and promotions by $10,000. This was done in order to offset the increased cost in health
insurance and budgeted raises for employees.
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief
executive officer of the city.
85
City of South Bend, Indiana 2016 Budget
Mayor's Office - 101-0101
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Mayor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Chief of Staff to Mayor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Deputy Chief of Staff to Mayor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Communications Director 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Community Outreach 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Exec Asst & Dir of Special Projects 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant I 1.0 1.0 1.0 - - - - -
Administrative Assistant II- - - 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0
Explain Significant Staffing Changes Below:
Change Administrative Assistant I to Administrative Assistant II. No positions were added or eliminated for 2016.
86
City of South Bend, Indiana 2016 Budget
311 Call Center - 101-0104
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 187,129 278,321 312,482 150,377 - - - - - (312,482) -100.0%
Fringe Benefits 69,283 114,140 129,080 63,203 - - - - - (129,080) -100.0%
Total Personnel 256,412 392,461 441,562 213,580 - - - - - (441,562) -100.0%
Supplies 8,861 15,706 6,125 1,537 - - - - - (6,125) -100.0%
Services & Charges
Professional Services 125 76 446 446 - - - - - (446) -100.0%
Printing & Advertising 2,700 6,000 3,381 3,119 - - - - - (3,381) -100.0%
Utilities- - - - - - - - - - -
Education & Training 199 450 4,590 2,137 - - - - - (4,590) -100.0%
Travel 456 1,672 12,400 10,169 - - - - - (12,400) -100.0%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- 12,588 16,529 7,812 - - - - - (16,529) -100.0%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 360 1,700 1,200 - - - - - (1,700) -100.0%
Total Services & Charges 3,480 21,146 39,046 24,883 - - - - - (39,046) -100.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 268,753 429,313 486,733 240,000 - - - - - (486,733) -100.0%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Fund will be classified as an internal service fund for 2016. Refer to Fund 279 for detail on 311 Call Center for 2016 and forecasted years.
311 Call Center is an Internal Service Fund. This classification change was made for 2016. Refer to Fund 279 for detail on 2016 and forecasted years.
87
City of South Bend, Indiana 2016 Budget
311 Call Center - 101-0104
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of 311 Customer Service 0.5 0.5 0.5 - - - - -
311 Customer Service Liaison 6.0 4.0 4.0 - - - - -
311 Customer Service Liaison II- 1.0 1.0 - - - - -
311 Customer Service Supervisor- 1.0 1.0 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 6.5 6.5 6.5 - - - - -
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 6.5 6.5 6.5 - - - - -
Explain Significant Staffing Changes Below:
Refer to Fund 279 for detail on this activity in 2016 and future years.
88
City of South Bend, Indiana 2016 Budget
City Clerk - 101-0201
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 207,118 209,796 231,395 109,265 227,282 231,828 236,464 241,193 246,017 (4,113) -1.8%
Fringe Benefits 62,083 74,358 108,047 42,888 105,573 116,130 127,743 140,518 154,569 (2,474) -2.3%
Total Personnel 269,201 284,154 339,442 152,153 332,855 347,958 364,208 381,711 400,587 (6,587) -1.9%
Supplies 12,397 8,771 7,740 872 6,800 6,800 6,800 6,800 6,800 (940) -12.1%
Services & Charges
Professional Services 8,799 9,214 16,815 7,266 38,238 39,003 39,783 40,578 41,390 21,423 127.4%
Printing & Advertising 14,560 18,254 24,800 4,443 24,800 24,800 24,800 24,800 24,800 - 0.0%
Utilities- - - - - - - - - - -
Education & Training 1,998 3,793 4,000 2,119 4,000 4,000 4,000 4,000 4,000 - 0.0%
Travel 3,829 3,599 7,350 1,647 6,950 6,950 6,950 6,950 6,950 (400) -5.4%
Repairs & Maintenance 1,950 - 7,500 - 6,000 6,000 6,000 6,000 6,000 (1,500) -20.0%
Interfund Allocations 5,988 3,096 3,826 1,914 4,330 4,417 4,505 4,595 4,687 504 13.2%
Debt Service:
Principal 2,483 - - - - - - - - - -
Interest & Fees 115 - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 2,444 2,713 6,700 918 7,600 7,600 7,600 7,600 7,600 900 13.4%
Total Services & Charges 42,166 40,669 70,991 18,307 91,918 92,769 93,638 94,524 95,427 20,927 29.5%
Capital- - 13,400 - - - - - - (13,400) -100.0%
Total Expenditures by Type 323,764 333,594 431,573 171,332 431,573 447,527 464,645 483,035 502,814 0 0.0%
Explain Significant Revenue and Expenditure Changes Below:
A copier was budgeted for in 2015, therefore, it was not required for 2016 and beyond - decreased budget by $13,400. All budget decreases in 2016 were used to offset the expense of digitizing historical
clerk records ($21,938).
89
City of South Bend, Indiana 2016 Budget
City Clerk - 101-0201
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of transactions preserved GG output 160 154 160 160
-Numbers of laws passed by Council GG output 20 15 15 15
-Number of meeting minutes recorded GG output 160 157 160 150
-Percentage of petitioners that file successfully BE effectiveness 91%95%94%96%
-Live Council meeting aired on WNIT BE effectiveness 82%90%90%95%
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Continuing to improve support to Council for the citizens.
Began an intensive processes of reorganizing all clerk files, city historical files and documents
Safety and risk analysis was completed for security purposes(small re-construction to entry way)
Increased efforts to scan city documents in archives
Working to increase the promptness of Council proceedings on the City website
Responsible for preserving all City Ordinances and City Council meeting minutes for the future, and providing fair and consistent administration of the Ordinance Violation
Bureau. Maintaining Municipal Code Book online and keeper of the City Seal. Provides supportive clerical assistance to the City Council.
Successfully completed audio and video system over-haul, which included integration with County for City Council meetings.
Continuing to enhance quality of live streaming through WNIT
Continuing to implement upgrades and evolution in technology communication for efficiency, cost savings and citizen engagement. Includes Apple TV, new cameras, new
software etc.
Continued implementation of streamlining processes for our Ordinance Violations Bureau between all departments, enforcement and collections agencies within the City,
including standardized forms
Continue to be a courteous, efficient conduit of information requested by Councilmembers and the public
Analytical assessment of tools, software and equipment used in Clerk/Council offices for streamlining of processes between city departments
Clerk's employee handbook consistent with city, using best practices
Improve document/form efficiencies with current city resources available
Digitizing of historical records
Continue efforts to assure transparency of Council and clerk official business
Continue to meet all open-door law requirements in a more inclusive nature thru technology and multi-media outlets
Additional training/cross-training of City/Clerk software, equipment, functions and programs on all levels
Create standard SOP's for Clerk's office and Ordinance Violations Bureau
Continuing efforts to move to a more "paperless" office
Efforts to increase revenue from collections- Access to Bum information
Continue working with IT to develop more complete reports allowing analytical review
Working with city IT revamping/implementing digital program for city boards, commissions and Council committee
All TDD requirements met
Clerks column in the City's monthly newsletter that goes out in water bill
Interactive electronic calendars for Clerks, Council and Administration
Working on project to digitize all historical records with link to the historic preservation; Continue to upgrade technology finding innovative cost efficient solution thru
streamlining, integration, and cost between departments and other governmental entities
SOPs and cross-training employees
More inclusive transparency to increase community awareness Clerk's column in the monthly City newsletter
90
City of South Bend, Indiana 2016 Budget
City Clerk - 101-0201
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
City Clerk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Chief Deputy City Clerk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Ordinance Violations Bureau Clerk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
City Clerk Secretary 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Explain Significant Staffing Changes Below:
No changes for the 2016 budget.
91
City of South Bend, Indiana 2016 Budget
Common Council - 101-0301
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 140,532 143,750 161,965 73,021 169,264 172,649 176,102 179,624 183,217 7,299 4.5%
Fringe Benefits 49,290 56,003 81,777 30,374 108,989 119,888 125,882 132,176 138,785 27,212 33.3%
Total Personnel 189,822 199,753 243,742 103,395 278,253 292,537 301,985 311,801 322,002 34,511 14.2%
Supplies 13,983 1,094 4,706 820 4,500 3,100 3,100 3,100 5,000 (206) -4.4%
Services & Charges
Professional Services 124,409 186,016 200,425 157,662 159,156 135,819 138,536 141,306 144,132 (41,269) -20.6%
Printing & Advertising 4,698 3,871 6,984 1,270 8,859 8,859 8,859 8,859 8,859 1,875 26.8%
Utilities- - - - - - - - - - -
Education & Training 349 85 1,500 - 11,500 2,000 2,000 2,000 11,500 10,000 666.7%
Travel 899 707 3,319 596 6,000 3,500 3,500 3,500 6,000 2,681 80.8%
Repairs & Maintenance 2,928 17,870 18,277 4,653 5,000 5,000 5,000 5,000 5,000 (13,277) -72.6%
Interfund Allocations 10,752 7,735 8,247 4,126 9,332 9,518 9,709 9,903 10,101 1,085 13.2%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 1,082 528 2,950 362 6,450 6,450 6,450 6,450 6,450 3,500 118.6%
Total Services & Charges 145,117 216,812 241,702 168,669 206,297 171,146 174,053 177,018 192,042 (35,405) -14.6%
Capital- - - - - - - - - - -
Total Expenditures by Type 348,922 417,659 490,150 272,884 489,050 466,784 479,138 491,919 519,044 (1,100) -0.2%
Explain Significant Revenue and Expenditure Changes Below:
Overall changes were the increase in training and travel budget due to new council members starting in 2016, increase in intern costs and police and fire negotiations which will required additional
legal costs estimated at $26,000. Increase in percentages in various categories due mainly to the 2015 budget amendments done to cover the costs of legal billings received which related to prior
years. Overall decrease in spending due to the elimination of the salary for (1) council member who chooses not to take a salary and the change from budgeting all council members at full insurance
costs to actual insurance costs.
92
City of South Bend, Indiana 2016 Budget
Common Council - 101-0301
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-Need to highlight the key legislative initiatives
-The Common Council added electronic displays of meeting announcements to the outside offices
-The Common Council added Spanish translations of meetings notices and agendas
-The Common Council will have a total of 4 special budget meetings out in the community for better citizen participation
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-
Conduct a City-wide online survey measuring the effectiveness of legislative services X
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
2016 Significant changes will see at least 3 new council members and a possibility of as many of 5 new members. There is a need for training.
Upgrade the training and interaction with all city residents appointed by the Common Council to sit on various Boards and Committees
Refresh and keep a current calendar of all mandated reports from departments, commissions and committees, per City Code
With a potential 5 new members on council, the budget includes funding for IACT and other training for new and existing members
To carry out the mission of the South Bend Common Council, "To make certain that our city government is always responsive to the needs of our residents & that
the betterment of South Bend is always our highest priority."
To effectively carry out the duties and responsibilities set forth in Indiana Code 36-4-6 addressing the legislative powers of city government
To be transparent and to comply with Indiana Open Door Law and Indiana Public Records Act
Electronic filing of bills and ordinances and all documents to City Clerk and Common Council
To enable proactive and positive working relationships with the Department of Community Investment and other city offices, in developing enhanced economic development
through out the city
Make certain that City Council is always responsive to the needs of the residents and that the betterment of South Bend is always the highest priority.
The addition of a Legislative Assistant to the Legal team for council. We have seen an increase in capacity to respond quickly to the needs of council members as well as
assisting with in-depth research on various topics.
194 bills and resolutions came before the Common Council
The Common Council had 91 Public hearing through committees, YTD in 2015
Increase accessibilities of Common Council meetings, whether holding them off-site or at times more conducive to the citizens of South Bend
Improve technology to allow for more accessibility of council meetings via You Tube or other video means
Continue Spanish translations of Common Council information and meetings
93
City of South Bend, Indiana 2016 Budget
Common Council - 101-0301
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Council Members 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0
Explain Significant Staffing Changes Below:
No changes. Paid, part-time, elected positions.
94
City of South Bend, Indiana 2016 Budget
WNIT Contract - 101-0302
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type- - 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0.0%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
In 2012 the City, along with the City of Mishawaka and St. Joseph County, entered into an agreement with WNIT Public Television for the establishment and maintenance of a public access
channel which is used to broadcast all public Common Council meetings, among other things. The contract calls for the City to pay WNIT $43,000 each year for maintenance. The contract
expires on February 1, 2017.
95
City of South Bend, Indiana 2016 Budget
Admin & Finance - 101-0401
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,122,164 1,266,498 1,292,578 589,489 1,412,194 1,440,438 1,469,247 1,498,632 1,528,604 119,616 9.3%
Fringe Benefits 371,213 437,093 504,073 223,479 566,730 595,067 624,820 656,061 688,864 62,657 12.4%
Total Personnel 1,493,377 1,703,591 1,796,651 812,968 1,978,924 2,035,505 2,094,067 2,154,693 2,217,468 182,273 10.1%
Supplies 41,012 32,507 38,109 17,217 41,207 41,207 41,207 41,207 41,207 3,098 8.1%
Services & Charges
Professional Services 175,435 121,070 62,285 20,068 24,300 17,600 25,600 17,600 25,600 (37,985) -61.0%
Printing & Advertising 6,357 3,141 6,250 891 3,000 3,000 3,000 2,500 2,500 (3,250) -52.0%
Utilities- - - - - - - - - - -
Education & Training 13,125 19,757 12,500 4,609 12,960 10,500 10,500 10,500 10,500 460 3.7%
Travel 13,533 16,553 16,350 4,792 13,850 13,850 13,850 13,850 13,850 (2,500) -15.3%
Repairs & Maintenance 12,170 9,669 11,000 2,289 5,000 5,000 5,000 5,000 5,000 (6,000) -54.5%
Interfund Allocations 21,024 15,660 17,816 8,909 33,490 34,160 34,843 35,540 36,251 15,674 88.0%
Debt Service:
Principal 984 2,056 2,178 1,215 4,908 4,908 4,908 2,000 2,200 2,730 125.3%
Interest & Fees 301 515 393 71 264 264 264 300 100 (129) -32.8%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 26,327 26,736 45,392 15,633 35,184 28,484 35,184 28,484 35,184 (10,208) -22.5%
Total Services & Charges 269,256 215,157 174,164 58,477 132,956 117,766 133,149 115,774 131,185 (41,208) -23.7%
Capital- - - - - - - - - - -
Total Expenditures by Type 1,803,645 1,951,255 2,008,924 888,662 2,153,087 2,194,478 2,268,423 2,311,674 2,389,860 144,163 7.2%
Explain Significant Revenue and Expenditure Changes Below:
In order to keep budget increases down with 2% salary increases and 20% insurance increases, dues were cut by $5,000 as it was determined that they were not all required and all admin/finance employees who
work in the CCB will be required to park in the free City lot saving $11,500. Outside auditors were budgeted for in 2015, however, the SBOA disallowed the City's request to use the outside audit firm. Therefore,
this was not budgeted for in 2016. Principle and interest includes an increase to cover a possible addition of a new copier for the department. Overall increase from 2015 to 2016 is due to the addition of (2) new
positions: Diversity Inclusion Officer (replacing Diversity Compliance Officer) and a Sr. HR Generalist who will focus on Public Safety. Also, increase of $18,000 due to the inclusion of estimated expenses relating
to the Municipal ID program.
96
City of South Bend, Indiana 2016 Budget
Admin & Finance - 101-0401
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-General Fund Reserves % of Expenditures GG Outcome 45%49%48%45%
-S&P Bond Rating GG Outcome AA+AA AA AA+
-Information Technology Systems Availability GG Outcome 99.999%99.75%99.98%99.99%
-Open Data Portal Published Data Sets GG Outcome 85 34 55 70
-IT Customer Satisfaction (out of 5)GG Outcome 3.75 3.39 3.5 3.6
-Dollar value purchases awarded to registered M/WBE GG Outcome$300 M N/A$200 K$250 K
-Workplace Clinic Usage GG Outcome 80%NA NA 75%
-Supervisory Training Program BE Outcome 90%NA NA 80%
-Performance Management System (Performance Reviews)BE Outcome 80%NA NA 70%
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Provide financial management and administrative services to City operations including finance and accounting services, human resources, risk management, information
technology, benefit administration, and purchasing management.
Supported the Diversity Purchasing Ordinance to generate required reports, train the City Staff on the requirements of the Ordinance, and participate in Community Meetings.
Prepared 2014 CAFR and submitted for GFOA CAFR Award
Prepared 2015 Budget Book and received the GFOA for Budget Award
Negotiated and signed a contract to host our Sungard ERP system in the Cloud at a reduced MRC and avoided a large capital expense for new hardware
Negotiated licensing with Microsoft to ensure legal licensing compliance
Administered the City Purchasing function to approve contracts and process purchase orders in a timely manner, assisting departments with Board approvals
Employee Handbook developed and Implemented City-wide
Women's Leadership Conference
Applicant Tracking System - managing applicants for employment opportunities
Workplace Clinic scheduled to open in 2015
Continue to close the month by the 10th of the following month
Continue to post financial reports to the City website by the 20th of the month
Utilize new technologies to make employee interaction with citizens more reliable and transparent
Support the SB STAT group on the Document Management (copier and printer) initiative.
Continue to support the City Departments in the purchasing process.
Support the Diversity Purchasing Ordinance.
Employee Performance Management system - performance reviews, coaching, progressive discipline
Prepare a citizens-friendly Popular Annual Financial Report
Continue to utilize the Open Data Portal to share information and promote transparency
Research and implement new technologies to improve employee efficiency
Maintain low usage of Special Purchase methods.
Manage effective usage of Workplace Clinic to drive down costs of health insurance
Proactively participate in community events and with the Small Business Association to develop registered M/WBE.
Plans to utilize technology and innovation to find reliable solutions for Document Management and Service Management.
Increasing the number of registered local Minority and Women's businesses by working with the Small Business Association and community members.
Workplace Clinic - managing usage, connecting with wellness component, driving down costs of health insurance.
97
City of South Bend, Indiana 2016 Budget
Admin & Finance - 101-0401
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
City Controller 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Deputy City Controller 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of City Finance 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Performance Improvement Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Accounts Payable Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Payroll Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Accounting Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Senior Budget Analyst 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Human Resources 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Talent Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Benefits Manager 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0
System Specialist IV 3.0 3.0 2.0 3.0 3.0 3.0 3.0 3.0
System Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
System Specialist II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
System Specialist II (Help Desk)1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Purchasing Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Diversity Officer (purchasing)1.0 1.0 1.0 - - - - -
HR Generalist- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Diversity Compliance/Inclusion Officer- - - 1.0 1.0 1.0 1.0 1.0
Sr. HR Generalist- - - 1.0 1.0 1.0 1.0 1.0
Total Non-Bargaining 21.0 22.0 20.0 23.0 23.0 23.0 23.0 23.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 21.0 22.0 20.0 23.0 23.0 23.0 23.0 23.0
Explain Significant Staffing Changes Below:
Addition of a Diversity Compliance/Inclusion Officer (replacing the Diversity Compliance Officer) and Sr. HR Generalist for Public Safety during
2016.
98
City of South Bend, Indiana 2016 Budget
Morris PAC - 101-0404
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 448,718 459,503 512,206 240,615 550,921 561,939 573,178 584,642 596,335 38,715 7.6%
Fringe Benefits 184,112 194,522 237,079 112,825 272,691 278,145 283,708 289,382 295,170 35,612 15.0%
Total Personnel 632,830 654,025 749,285 353,440 823,612 840,084 856,886 874,024 891,504 74,327 9.9%
Supplies 21,674 18,106 33,542 10,901 22,201 22,645 23,098 23,560 24,031 (11,341) -33.8%
Services & Charges
Professional Services - - 2,007 526 - - - - - (2,007) -100.0%
Printing & Advertising 41,965 32,472 43,948 25,251 33,100 33,762 34,437 35,126 35,829 (10,848) -24.7%
Utilities 100,555 83,484 108,000 46,892 99,000 100,980 103,000 105,060 107,161 (9,000) -8.3%
Education & Training 5,787 6,184 7,000 1,935 6,250 6,375 6,503 6,633 6,765 (750) -10.7%
Travel 16,483 13,540 23,670 6,518 15,530 15,841 16,157 16,481 16,810 (8,140) -34.4%
Repairs & Maintenance 50,675 66,167 73,283 24,186 58,619 59,791 60,987 62,207 63,451 (14,664) -20.0%
Interfund Allocations 42,759 38,594 38,447 20,347 38,238 39,003 39,783 40,578 41,390 (209) -0.5%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 12,408 9,730 13,950 7,357 13,700 13,974 14,253 14,539 14,829 (250) -1.8%
Total Services & Charges 270,632 250,171 310,305 133,012 264,437 269,725 275,120 280,622 286,235 (45,868) -14.8%
Capital- - - - - - - - - - -
Total Expenditures by Type 925,136 922,302 1,093,132 497,353 1,110,250 1,132,455 1,155,104 1,178,206 1,201,770 17,118 1.6%
Explain Significant Revenue and Expenditure Changes Below:
Operating Expenses are offset by Revenue Earned:
- 2012 earned - $ 770,066.95
- 2013 earned - $ 893,885.00
- 2014 earned - $1,005,962.00
- 2015 projected: - $ 950,000.00
- 60% of the salary and benefits of two staff members from the Morris Complex are allocated to the Morris PAC Budget and 40% to the Palais Royale Budget. 70% of the salary and benefits of two staff members
from the Morris Complex are allocated to the Morris PAC Budget and 30% to the Palais Royale Budget. 40% of the salary and benefits of one staff member from the Morris Complex is allocated to the Morris
PAC Budget and 60% to the Palais Royale Budget.
99
City of South Bend, Indiana 2016 Budget
Morris PAC - 101-0404
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
- 74 events booked - Warner Theater in Erie, PA (2200 seats)
- 52 events booked - Star Plaza in Merrillville, IN (3400 seats)
- 51 events booked - Rialto Theater in Joliet, IL (1900 seats)
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-To be the Premier Performing Arts Center in this region and provide a safe and well-maintained historical facility
-
-
-
-
Economic Development (ED)
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of gross tickets issued annually GG Output 120,000 96,555 100,000 102,500
-Number of shows booked ED Output 90 76 80 81
-Revenue Earned GG Output$1,011,000$1,005,962$923,000$950,000
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
The Morris Center was awarded the very Prestigious 2015 LHAT Outstanding Historic Theater Award presented at the National League of Historic American Theaters
Operating expenses of the Morris Performing Arts Center, the Premier Performing Arts Center in this region of the county.
Provides improved quality of life to the City citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues.
Ranked in Top 100 theatres in the United States by Pollstar Magazine for the 15th consecutive year
Awarded 2015 "Prime Site Award" by Facilities Magazine for the 10th consecutive year
Awarded 2015 TripAdvisor.com "Certificate of Excellence" (4 1/2 stars of 5 max) for the 3rd consecutive year; because we received over 1200 excellent comments, we
received the "Bravo! Award"
Awarded 2015 South Bend Tribune "Readers Choice Award" for "Favorite Entertainment/Live Performance Theater"
To be recognized as one of the best theater rental venues worldwide based on the number of gross tickets sold annually
To build upon successes and book a wide variety of events including national tours of Broadway musicals, Pop concerts, Country concerts, R&B, Christian shows,
Comedians, Children's shows, Ballet events and to also use the stage and lobby for Wedding Receptions/Social events.
To strive to increase the positive economic impact the Morris Center currently has on Downtown South Bend
It should be remembered that the Morris Complex has a yearly economic impact of over 10.5 million Dollars on the City of South Bend. Economic Impact has grown each time
Study impact was published: 2004: $3.12 million
2007: $5.6 million
2012: $6.8 million
We joined the Theater Network Organization whose purpose is to provide greater representation to agents and information to its members with the goal of increasing venue
bookings. This membership has already aided us in securing/booking two events AND strong leads on several future events.
2013: $8.1 million
Morris Center receives NO financial support from the Hotel/Motel Tax Board
Booking major national acts at the Morris is a challenge because the number of similar competing venues across the country exceeds the number of major acts on the road to
play them. Booking deals are even more complicated, and venues across the county are being asked to assume some financial risk of the show as well as guarantee money to
the artist and split of the profits. Venues are being asked to do a lot more and take more financial risk than in years past.
Morris staff are even more proactive in soliciting events by attending national and regional conferences to meet with promoters and by phone and email contact with
promoters, and tour managers. A 3-minute video was professionally produced which highlights the Morris Center. Morris staff are handing out fold-over business cards
highlighting Morris event marketing support which is included in venue rental such as show messages on electronic marquee and lobby monitors, posters and signage designed
and printed, website, fan club email blasts, social media/FaceBook and Twitter promo, event fliers designed and printed, and strip ads in various publications.
By years end, we expect to install 4 new 3'x6' digital display boards replacing existing paper posters to better promote the multiple events available to our patrons. Morris
Entertainment Inc is underwriting this project 100%.
100
City of South Bend, Indiana 2016 Budget
Morris PAC - 101-0404
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Administrative Assistant 1.0 1.0 1.0 - - - - -
Executive Assistant- - - 1.0 1.0 1.0 1.0 1.0
Custodian 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Financial Services 0.6 0.6 0.6 0.7 0.7 0.7 0.7 0.7
Director of Marketing and Promotions 0.6 0.6 0.6 0.7 0.7 0.7 0.7 0.7
Executive Director Morris PAC 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
Manager I - Assistant Box Office 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager II - Assistant Box Office 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager - Assistant Facility Operations 0.2 0.2 0.2 0.4 0.4 0.4 0.4 0.4
Manager - Interactive Marketing 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager - Facility Operations 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
Manager - Production 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Box Office Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director or Booking & Events 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 10.6 10.6 10.6 11.0 11.0 11.0 11.0 11.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 10.6 10.6 10.6 11.0 11.0 11.0 11.0 11.0
Explain Significant Staffing Changes Below:
- 70% of the salary and benefits of two staff members from the Morris Complex was allocated to the Morris PAC budget and 30% to the Palais
Royale budget
- 60% of the salary and benefits of two staff members from the Morris Complex was allocated to the Morris PAC budget and 40% to the Palais
Royale budget
- 40% of the salary and benefits of one staff member from the Morris Complex was allocated to the Morris PAC budget and 60% to the Palais Royale
budget
101
City of South Bend, Indiana 2016 Budget
Palais Royale - 101-0405
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 149,291 162,316 184,454 82,659 167,530 170,881 174,298 177,784 181,340 (16,924) -9.2%
Fringe Benefits 56,263 66,905 79,051 37,181 77,027 78,568 80,139 81,742 83,377 (2,024) -2.6%
Total Personnel 205,554 229,221 263,505 119,840 244,557 249,448 254,437 259,526 264,716 (18,948) -7.2%
Supplies 10,111 8,026 23,897 4,068 28,350 28,917 29,495 30,085 30,687 4,453 18.6%
Services & Charges
Professional Services - - 892 - - - - - - (892) -100.0%
Printing & Advertising 40,344 36,961 58,547 20,831 36,500 37,230 37,975 38,734 39,509 (22,047) -37.7%
Utilities 66,627 67,146 77,000 39,162 75,000 76,500 78,030 79,591 81,182 (2,000) -2.6%
Education & Training- 805 1,000 - 1,000 1,020 1,040 1,061 1,082 - 0.0%
Travel 650 1,718 2,700 150 1,950 1,989 2,029 2,069 2,111 (750) -27.8%
Repairs & Maintenance 66,847 46,068 80,842 25,464 70,500 71,910 73,348 74,815 76,311 (10,342) -12.8%
Interfund Allocations 5,688 10,176 11,010 5,505 11,939 12,178 12,422 12,670 12,923 929 8.4%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 1,139 1,205 2,900 1,197 2,500 2,550 2,601 2,653 2,706 (400) -13.8%
Total Services & Charges 181,295 164,079 234,891 92,309 199,389 203,377 207,445 211,593 215,825 (35,502) -15.1%
Capital- - 14,000 562 - 13,000 35,000 45,000 30,000 (14,000) -100.0%
Total Expenditures by Type 396,960 401,326 536,293 216,779 472,296 494,742 526,377 546,205 541,229 (63,997) -11.9%
Explain Significant Revenue and Expenditure Changes Below:
- 60% of the salary of one staff member from the Morris Complex was allocated to the Palais Royale budget and 40% to the Morris PAC budget.
- 40% of the salary of two staff members from the Morris Complex was allocated to the Palais Royale budget and 60% to the Morris PAC budget.
- 30% of the salary of two staff members from the Morris Complex was allocated to the Palais Royale budget and 70% to the Morris PAC budget.
102
City of South Bend, Indiana 2016 Budget
Palais Royale - 101-0405
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Palais Royale Revenue Earned ED Output 400,000 222,414 335,270 324,012
-Palais Royale Hotel Room Generated ED Output 1,700 1,400 1,500 1,600
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Revenue has increased yearly towards being self sufficient. Hotel rooms generated is under reported as we are unable to get exact numbers from hotels, but the numbers we do
capture are excellent. Once again, the Palais does not receive support from the Hotel Motel Tax Board.
Booking weekday events at the Palais Royale remains a challenge because major competitors have free adjacent parking lots on their premises.
The Morris Inn located at the University of Notre Dame was newly renovated and is a competitor for Notre Dame Basilica Wedding Receptions and guests can book hotel
rooms at that location.
Palais continue to collaborate with DoubleTree Hotel staff to negotiate special room rates to help entice new clients to hold events at the Palais Royale.
To strive to increase the positive economic impact the Palais Royale currently has on the downtown South Bend.
The Palais Royale has a yearly economic impact of over 2.4 million Dollars on the City of South Bend.
To remain the premier banquet/meeting facility in this region for all events demanding superior services, fine dining, and well-maintained historical atmosphere.
To build upon successes and book a wide variety of events.
Today, after being returned to its 1920s grandeur, the Palais Royale is now the preferred venue in the area for wedding receptions, corporate events, trade shows, fund-raising eve
holiday parties and more!
We are striving to increase the positive economic impact the Palais Royale currently has on the downtown South Bend.
Operating expenses of the Palais Royale, Premier banquet/meeting facility in the region; provide exquisite food and beverage catering service, support the economy and growth of
downtown South Bend. Palais Royale is distinguish by its history and ambiance and expects to serve a wide and far reaching customer base-social and business.
www.PalaisRoyale.org website updated with a complete new look, more information, photos and functionality.
The Palais Royale has received many unsolicited positive comments on the facility, food and especially the service.
We are building upon success and booking a wide variety of events including wedding receptions, corporate events, trade shows, fundraising events, proms, reunions, holiday
parties and more!
We remain the Premier banquet/meeting facility in this region for all events demanding superior services, fine dining, and well-maintained historical atmosphere.
103
City of South Bend, Indiana 2016 Budget
Palais Royale - 101-0405
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of Financial Services 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3
Director of Marketing and Promotions 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3
Event Service Technician I 1.0 1.0 1.0 - - - - -
Executive Director Morris PAC 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
Manager - Assistant Facility Operations 0.8 0.8 0.8 0.6 0.6 0.6 0.6 0.6
Manager - Facility Operations 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
Event Service Technician II- - - 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 3.4 3.4 3.4 3.0 3.0 3.0 3.0 3.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 3.4 3.4 3.4 3.0 3.0 3.0 3.0 3.0
Explain Significant Staffing Changes Below:
- 60% of the salary of one staff member from the Morris Complex was allocated to the Palais Royale budget and 40% to the Morris PAC budget
- 40% of the salary of two staff members from the Morris Complex was allocated to the Palais Royale budget and 60% to the Morris PAC budget
- 30% of the salary of two staff members from the Morris Complex was allocated to the Palais Royale budget and 70% to the Morris PAC budget
104
City of South Bend, Indiana 2016 Budget
Legal Department - 101-0501
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 609,358 667,490 705,958 324,457 731,279 745,905 760,823 776,039 791,560 25,321 3.6%
Fringe Benefits 210,642 234,527 242,055 103,477 253,352 266,020 279,321 293,287 307,951 11,297 4.7%
Total Personnel 820,000 902,017 948,013 427,934 984,631 1,011,924 1,040,143 1,069,326 1,099,511 36,618 3.9%
Supplies 21,510 3,567 6,832 3,604 3,450 3,519 3,589 3,661 3,734 (3,382) -49.5%
Services & Charges
Professional Services 7,796 3,151 12,642 26 2,550 2,601 2,653 2,706 2,760 (10,092) -79.8%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 3,238 2,980 10,000 1,223 4,000 4,000 4,000 4,000 4,000 (6,000) -60.0%
Travel 1,713 765 3,500 977 2,400 2,400 2,400 2,400 2,400 (1,100) -31.4%
Repairs & Maintenance 4,056 1,735 500 10 2,120 2,162 2,206 2,250 2,250 1,620 324.0%
Interfund Allocations 12,492 9,130 10,112 5,047 11,687 11,921 12,160 12,403 12,651 1,575 15.6%
Debt Service:
Principal 2,524 1,031 1,100 569 1,163 1,233 - - - 63 5.7%
Interest & Fees 49 240 200 66 109 39 - - - (91) -45.5%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 22,412 21,338 25,700 12,730 24,400 24,400 24,400 24,400 24,400 (1,300) -5.1%
Total Services & Charges 54,280 40,370 63,754 20,648 48,429 48,757 47,818 48,159 48,461 (15,325) -24.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 895,790 945,954 1,018,599 452,186 1,036,510 1,064,200 1,091,551 1,121,146 1,151,706 17,911 1.8%
Explain Significant Revenue and Expenditure Changes Below:
Saved $5,388 by relocating all employees to a city-owned parking lot a few blocks from the County-City Building
Saved $6000 by finding more cost-effective training options (webinars)
Saved $2,000 by eliminating the Legal Services line item
Saved $800 by reducing software update cost from $2,000 to $1,200
Saved $1,288 by reducing office supply budget from $2,788 to $1,500
Saved $600 by reducing postage budget from $4200 to $3600
Saved $1100 by reducing two travel budget items from $1500 to $400
Requested personnel change: Convert the sole 32-hour assistant city attorney position to a 40-hour assistant city attorney position
-- Larger return on health/benefit expenditure
-- Greater opportunity to retain qualified, committed staff
-- The 32-hour-per-week attorneys have routinely worked more than 32 hours per week.
105
City of South Bend, Indiana 2016 Budget
Legal Department - 101-0501
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
2015 collections to date = $214,536
2014 total collections = $171,828
2013 total collections = $118,965
-
-
-
-
-
-
-Continued development of relationships with Notre Dame and Valparaiso law schools with intern and extern programs
-
-
2016 Department Goals & Objectives & Linkage to City Goals
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Identification of meaningful KPIs continues to be a challenge for municipal
legal departments.
-Administrative staff skills training was identified as a priority in 2014 and
support staff engaged in basic skills training.
-Going forward, utilizing the same platform (webinars) as we are utilizing for attorneys,
support staff will receive additional relevant training in the areas of customer service
and office administration, including specialized training for legal assistants.
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
processes and reducing costs
-
The Legal Department will retain professional staff to continue providing client departments with solid legal advice and education, while increasing efficiency, streamlining
and by aggressively defending cases at trial.
The Legal Department will continue to transform the current excessive force litigation climate by meeting regularly with police internal affairs personnel
Processed 1044 public records requests through July, 2015
reducing costs. Consequently, City departments will be even better equipped to provide quality City services to spur economic development.
Retain professional staff to continue providing client departments with solid legal advice and education, while increasing efficiency, streamlining processes and
Developed form for employees to request permission to work, consult or conduct business in addition to her or his City duties and integrated training into
Human Resources employee orientation
The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled
staff, efficiently and cost effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City.
Continued referring collections to outside firm with 2015 receipts as of August 11, reflecting a 25% increase over 2014 and an 81% increase over 2013 receipts
Took proactive steps to reduce excessive force claims by meeting regularly with Internal Affairs to identify potential problems and provide guidance on the handling of issues
Aggressively defended police liability suits with several favorable results, including a verdict in favor of the City in a two-day excessive force jury trial
Spearheaded successful defense of discrimination claims under the federal Fair Housing Act. The effort also resulted in the development of County-wide well-defined
reasonable accommodation policies and procedures that protect City residents.
In 2013, researched a new law establishing Medicaid Reimbursements. The Legal Department educated SBFD on the law and worked with them to prepare the requisite
for years 2013-2015, and the foreseeable future.
An Assistant City Attorney was appointed to the position of Magistrate Judge in the St. Joseph Superior Court.
Achieved full staffing with recruitment of five highly-skilled attorneys
documents. The City was recently notified that it will receive a total of $2,472,740.45 for years 2011 and 2012. The Fire Department will also receive reimbursement
106
City of South Bend, Indiana 2016 Budget
Legal Department - 101-0501
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Corporation Counsel 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant City Attorney 3.0 4.0 4.0 6.0 6.0 6.0 6.0 6.0
Administrative Assistant I 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Executive Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
Part Time with Benefits
City Attorney 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant City Attorney 1.0 2.0 1.0 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 9.0 11.0 10.0 11.0 11.0 11.0 11.0 11.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 9.0 11.0 10.0 11.0 11.0 11.0 11.0 11.0
Explain Significant Staffing Changes Below:
Convert the sole 32-hour assistant city attorney position to a 40-hour assistant city attorney position. Although this change will add $18,000 to the
budget, the benefits are:
- Larger return on health/benefit expenditure
- Greater opportunity to retain qualified, committed staff
- The 32-hour-per-week attorneys have routinely worked more than 32 hours per week.
107
City of South Bend, Indiana 2016 Budget
Engineering - 101-0602
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 452,898 427,222 529,033 222,763 560,368 540,235 550,415 560,800 571,392 31,335 5.9%
Fringe Benefits 158,464 141,725 181,519 79,116 215,872 248,252 285,490 328,314 377,561 34,353 18.9%
Total Personnel 611,362 568,947 710,552 301,879 776,240 788,487 835,905 889,114 948,953 65,688 9.2%
Supplies 19,213 17,731 29,262 18,401 40,500 41,310 42,136 42,979 43,839 11,238 38.4%
Services & Charges
Professional Services 43,783 98,941 153,700 23,501 152,000 155,040 158,141 161,304 164,530 (1,700) -1.1%
Printing & Advertising 1,164 2,379 3,300 1,624 3,300 3,366 3,433 3,502 3,572 - 0.0%
Utilities- - - - - - - - - - -
Education & Training 5,857 1,886 18,063 6,502 18,000 18,000 18,000 18,500 18,500 (63) -0.3%
Travel 6,165 5,948 15,103 8,215 14,800 15,000 15,000 15,500 15,500 (303) -2.0%
Repairs & Maintenance 19,712 10,533 49,752 45,236 21,500 21,930 22,369 22,816 23,272 (28,252) -56.8%
Interfund Allocations 578,568 277,501 55,050 27,520 61,793 63,029 64,289 65,575 66,886 6,743 12.2%
Debt Service:
Principal 3,868 6,689 11,570 5,340 22,837 13,069 10,758 5,780 1,763 11,267 97.4%
Interest & Fees 725 1,012 1,505 555 1,551 501 222 90 18 46 3.1%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 9,670 5,182 11,076 3,631 7,815 7,893 8,012 8,012 8,172 (3,261) -29.4%
Total Services & Charges 669,512 410,071 319,119 122,124 303,596 297,828 300,223 301,078 302,213 (15,523) -4.9%
Capital- - - - - - - - - - -
Total Expenditures by Type 1,300,087 996,749 1,058,933 442,404 1,120,335 1,127,625 1,178,265 1,233,171 1,295,005 61,402 5.8%
Explain Significant Revenue and Expenditure Changes Below:
Personnel costs are down somewhat due to a change in allocation of Engineering personnel out to Streets, Water and Wastewater departments.
108
City of South Bend, Indiana 2016 Budget
Engineering - 101-0602
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of 311/Council Requests (Open/Closed) %GG Effectiveness 80%NA 5%60%
-Project Management Grades GG Quality B+NA B+B+
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Asset inventories and downspout disconnect programs required additional seasonal staff in 2015 and will need more in 2016.
In order to keep up with the volume of traffic service requests we receive, we need a dedicated staff member to handle them.
Our permitting fees and efforts do not balance. We need a full-time employee to keep up with permitting and the fees to be raised.
Improve business accessibility and attractiveness through the development of Complete Streets Design Guidelines
Continue implementation and evaluation of ADA compliance plan, and appropriate conformance to Title VI
Develop a plan for improving the traffic calming request process
Complete asset inventory
Implementation of a grading schedule for Project Management, Consultants, and Contractors to track and target quality assurance
Develop and Implement a program to deal with traffic service and drainage requests
Coordinate and assist other departments to ensure that basic and emergency services are met: water, sewer, electricity, traffic safety, flood reduction, etc.
Coordinate and assist other departments with engineering and project management services
Completed Design of Downtown 2-Way
Completed Sidewalk Assessment
Evaluated and requested ordinance revisions for permitting, utilities, truck routes, and subdivisions
The Engineering Department, part of the General Fund, is responsible for design and implementation of most of the City's infrastructure construction projects. With a full-time
staff of 16 people, the Department oversees the activities of most services, including Traffic & Lighting, Water Works, Wastewater, and Solid Waste.
Filed the annual operational report for Local Roads and Streets with the State Board of Accounts by the due date.
Filled retiring staff positions by hiring Director of CSO Project Management and Project Inspector II and new position TIF Engineer I
Completed several Smart Streets Projects (of note: Lincoln Way West Improvements, Bartlett Phase I, Marion/Madison 2way, Western Ave)
Long-Term Control Plan: Initiated re-examination of LTCP and filed reports per Consent Decree requirements.
109
City of South Bend, Indiana 2016 Budget
Engineering - 101-0602
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of Public Works 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Deputy Director of Public Works 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
City Engineer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Asst. City Engineer 3.0 3.0 2.0 2.0 2.0 2.0 2.0 2.0
Engineer I- 1.0 2.0 2.0 2.0 2.0 2.0 2.0
Manager - Public Construction 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
GIS Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Project Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Executive Asst & Dir of Special Projects 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Project Inspector 2.0 2.0 2.0 4.0 4.0 4.0 4.0 4.0
Project Inspector I 1.0 1.0 1.0 - - - - -
Director of Communications Public Works 1.0 1.0 1.0 - - - - -
Secretary V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant II- - - 1.0 1.0 1.0 1.0 1.0
Permit Manager- - - 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 15.0 16.0 16.0 18.0 18.0 18.0 18.0 18.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 15.0 16.0 16.0 18.0 18.0 18.0 18.0 18.0
Explain Significant Staffing Changes Below:
For 2016 the Engineering Department increased its headcount by 2 Project Inspectors to cover the increased workload. The costs of these positions were
offset by savings in other areas.
110
City of South Bend, Indiana 2016 Budget
Police Department - 101-0801
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 14,515,059 14,784,693 16,604,195 7,781,576 16,769,118 17,244,392 17,733,669 18,237,366 18,755,912 164,923 1.0%
Fringe Benefits 4,772,852 5,049,442 6,055,029 2,933,420 6,804,850 7,405,274 8,085,652 8,857,683 9,734,813 749,821 12.4%
Total Personnel 19,287,911 19,834,135 22,659,224 10,714,996 23,573,968 24,649,666 25,819,321 27,095,049 28,490,725 914,744 4.0%
Supplies 465,036 607,080 499,279 223,980 273,227 273,227 273,227 273,227 273,227 (226,052) -45.3%
Services & Charges
Professional Services 284,120 575,791 589,941 319,585 368,500 368,500 368,500 368,500 368,500 (221,441) -37.5%
Printing & Advertising - - - - - - - - - - -
Utilities 198,731 184,347 207,250 93,651 190,250 190,250 190,250 190,250 190,250 (17,000) -8.2%
Education & Training 28,667 - - - - - - - - - -
Travel 40,026 77 200 (30) 200 200 200 200 200 - 0.0%
Repairs & Maintenance 294,986 531,435 653,083 217,656 788,718 888,718 888,718 888,718 888,718 135,635 20.8%
Interfund Allocations 1,500,663 1,561,688 453,864 230,114 770,895 786,313 802,039 818,080 834,442 317,031 69.9%
Debt Service:
Principal- 3,866 6,000 2,650 6,000 6,000 6,000 6,000 6,000 - 0.0%
Interest & Fees- 1,012 2,000 597 2,000 2,000 2,000 2,000 2,000 - 0.0%
Grants & Subsidies 14,696 17,391 30,000 6,464 40,000 40,000 40,000 40,000 40,000 10,000 33.3%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 300,667 304,459 532,223 315,565 289,643 289,643 289,643 289,643 289,643 (242,580) -45.6%
Total Services & Charges 2,662,556 3,180,066 2,474,561 1,186,252 2,456,206 2,571,624 2,587,350 2,603,391 2,619,753 (18,355) -0.7%
Capital 94,023 65,158 - 20 - - - - - - -
Total Expenditures by Type 22,509,526 23,686,439 25,633,064 12,125,248 26,303,401 27,494,517 28,679,898 29,971,667 31,383,705 670,337 2.6%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- PSAP Consolidation
- Domestic Violence (Lethality Assessment)
- Upgraded Website
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
- Body Cameras-cost $180,000. (Use Non Reverting to Fund)
- Laptops computers for police vehicles-110 existing computers will be out of warranty and are breaking down. (Use Non Reverting to fund)
- Police Duty Manual rewrite and upgrade (Lexipol service) (Use Non Reverting to Fund)
- Special Events Policy
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
- Total Part I Crimes BE Output 3,984 5,465 4,919 4,427
- Persons Shot BE Output 70 75 87 78
- Shots Fired (confirmed)BE Output 506 531 626 563
Types: output, efficiency, effectiveness, quality, outcome, technology
The increase in Salaries & Wages is due to the Police Salary increases under the current agreement with the FOP, an estimated 2% increase in civilian salaries and the transfer of the salaries of five Police Officers
from the LOIT to the General Fund. Fringe Benefits increased due to a 20% increase in Health Insurance costs. The increase in Repairs & Maintenance is due to the transfer of computer software maintenance
cost of approximately $250,000 reported in the Interfund Allocation in 2015 to Repairs and Maintenance in 2016. Interfund Allocations increased due to the provision for Liability Insurance in 2016, not provided
in 2015. The Liability Insurance increase was partially reduced by the transfer of computer maintenance costs as described in the prior sentence. The decrease in Other Services & Charges is the result of the
$208,000 CNG conversion costs for Police vehicles encumbered in 2014 and carried forward into the 2015 Amended Budget. The CNG Conversion costs for 2016 are included in the estimated cost to lease police
vehicles.
Police Department operating costs are accounted for in this department. Other Police Department personnel costs are paid for in the Public Safety LOIT fund.
111
City of South Bend, Indiana 2016 Budget
Police Department - 101-0801
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Administrative Assistant II 1.0 1.0 1.0 - - - - -
Executive Assistant- - - 1.0 1.0 1.0 1.0 1.0
Clerk Terminal Operator 9.0 9.0 8.0 9.0 9.0 9.0 9.0 9.0
Court Liaison 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Crime Analyst 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Crime Lab Firearms Examiner 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Crime Laboratory Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager Records Bureau 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Data Entry Specialist II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Data Entry/Alarm Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Digital (Forensic) Lab Tech 1.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Director of Financial Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director Records Bureau 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Evidence Technician 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist IV 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Lab Tech 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Preventative Maintenance Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Property/Evidence Custodian Sr.1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Public Asst Clerk II- 8.0 8.0 8.0 8.0 8.0 8.0 8.0
Administrative Assistant I - 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Secretary V 3.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
System Specialist I 1.0 1.0 1.0 - - - - -
System Specialist IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
System Specialist II- - - 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
Total Non-Bargaining 34.0 43.0 42.0 43.0 43.0 43.0 43.0 43.0
Bargaining
Chief 1.0 1.0 1.0 1.0 - - - -
D/Chief 3.0 3.0 2.0 3.0 3.0 3.0 3.0 3.0
Captain 8.0 10.0 8.0 10.0 10.0 10.0 10.0 10.0
Lieutenant 19.0 28.0 18.0 28.0 28.0 28.0 28.0 28.0
Sergeant 42.0 58.0 41.0 58.0 58.0 58.0 58.0 58.0
Patrolman First Class 107.0 106.0 107.0 111.0 111.0 111.0 111.0 111.0
Patrolman Second Class 15.0 8.0 12.0 8.0 8.0 8.0 8.0 8.0
Patrolman Third Class 10.0 3.0 15.0 3.0 3.0 3.0 3.0 3.0
Recruits 6.0 - 3.0 - - - - -
Total Police Bargaining 211.0 217.0 207.0 222.0 221.0 221.0 221.0 221.0
- - - - - - -
Maintenance (Teamsters)3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Bargaining 214.0 220.0 210.0 225.0 224.0 224.0 224.0 224.0
Total Full-Time Employees 248.0 263.0 252.0 268.0 267.0 267.0 267.0 267.0
Explain Significant Staffing Changes Below:
Increase from 217 Sworn Officers in the 2015 Amended Budget to 222 in the 2016 Budget is due to the transfer of five Officers from the LOIT
which decreased from 43 officers in 2015 to 38 in the 2016 Budget. The combined total of Sworn Officers Budgeted in the General Fund and the
LOIT has remained at 260 for 2014, 2015 and 2016. The increase in Non Bargaining staff from 34 in 2014 Actual to 43 in the 2015 Amended
Budget resulted from the transfer of 8 Public Assistant Clerk II positions from the Communications Department plus the addition of a Digital
(Forensic) Lab Tech. The Communication department was consolidated to the St Joseph County PSAP while Public Assistant Clerk II staff
remained with the Police Department.
112
City of South Bend, Indiana 2016 Budget
Police Communications - 101-0802
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,505,474 1,426,823 117,928 115,511 - - - - - (117,928) -100.0%
Fringe Benefits 531,452 547,048 26,044 19,648 - - - - - (26,044) -100.0%
Total Personnel 2,036,926 1,973,871 143,972 135,159 - - - - - (143,972) -100.0%
Supplies 1,868 1,362 - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 17,532 1,920 - - - - - - - - -
Interfund Allocations 3,792 7,764 - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 526 1,028 1,543,568 771,780 1,479,012 1,479,012 1,479,012 1,479,012 1,479,012 (64,556) -4.2%
Total Services & Charges 21,850 10,712 1,543,568 771,780 1,479,012 1,479,012 1,479,012 1,479,012 1,479,012 (64,556) -4.2%
Capital- - - - - - - - - - -
Total Expenditures by Type 2,060,644 1,985,945 1,687,540 906,939 1,479,012 1,479,012 1,479,012 1,479,012 1,479,012 (208,528) -12.4%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
On January 1, 2015 the South Bend Police Department Commination Center was consolidated to the St. Joseph County PSAP. The salary and benefits incurred in 2015 are salary and wages earned in 2014, but
paid in 2015. Other Services and Charges is the charge from the PSAP for South Bend's share of the cost in 2015.
This Fund receives the South Bend allocation of the Saint Joseph County PSAP. The PSAP is managed by the County.
113
City of South Bend, Indiana 2016 Budget
Police Communications - 101-0802
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Communication Specialist I 3.0 - - - - - -
Communication Specialist II 12.0 - - - - - -
Communication Specialist III 5.0 - - - - - -
Communication Supervisor I 1.0 - - - - - -
Communication Supervisor II 1.0 - - - - - -
Assistant Director of Communications 1.0 - - - - - -
Director of Communications 1.0 - - - - - -
Public Assistance Clerk II 7.0 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Non-Bargaining 31.0 - - - - - - -
Bargaining
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 31.0 - - - - - - -
Explain Significant Staffing Changes Below:
On January 1, 2015 the South Bend Police Department Commination Center was consolidated to the ST Joseph County PSAP. The City employees
became County employees.
114
City of South Bend, Indiana 2016 Budget
Fire Department - 101-0901
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 13,689,280 14,658,039 11,156,360 6,329,059 11,164,653 11,410,275 11,638,481 11,871,250 12,108,676 8,293 0.1%
Fringe Benefits 4,698,042 4,936,513 4,580,726 2,303,743 5,142,211 5,255,340 5,360,446 5,467,655 5,577,008 561,485 12.3%
Total Personnel 18,387,322 19,594,552 15,737,086 8,632,802 16,306,864 16,665,615 16,998,927 17,338,906 17,685,684 569,778 3.6%
Supplies 353,149 341,073 310,703 63,831 325,150 500,000 500,000 510,000 510,000 14,447 4.6%
Services & Charges
Professional Services 66,668 119,875 42,532 58,750 42,850 42,850 45,000 45,000 45,000 318 0.7%
Printing & Advertising 9,167 1,043 8,350 118 8,350 8,500 8,500 8,500 8,500 - 0.0%
Utilities 184,414 202,066 225,500 115,717 225,500 225,500 225,500 235,500 235,500 - 0.0%
Education & Training 61,653 83,547 83,556 37,530 81,000 81,000 85,000 85,000 85,000 (2,556) -3.1%
Travel 20,646 23,684 13,000 16,740 13,000 15,000 20,000 22,500 22,500 - 0.0%
Repairs & Maintenance 719,972 724,260 678,694 341,247 677,116 680,000 680,000 685,000 685,000 (1,578) -0.2%
Interfund Allocations 362,581 413,029 153,253 78,128 395,030 402,931 410,989 419,209 427,593 241,777 157.8%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - 500,000 - - - - - - (500,000) -100.0%
Other Services & Charges 38,983 78,069 21,800 17,120 26,500 - - - - 4,700 21.6%
Total Services & Charges 1,464,084 1,645,573 1,726,685 665,350 1,469,346 1,455,781 1,474,989 1,500,709 1,509,093 (257,339) -14.9%
Capital- - - - - - - - - - -
Total Expenditures by Type 20,204,555 21,581,198 17,774,474 9,361,983 18,101,360 18,621,396 18,973,917 19,349,615 19,704,777 326,886 1.8%
Explain Significant Revenue and Expenditure Changes Below:
Fewer Firefighters covered in PS-LOIT fund - salaries increased by 4 positions. Showing positions for 6 planned recruits as well. Supplies increased to restore funding previously covered in 288 Capital Fund..
Absorbed Retiree Health Insurance from Fund 701.
115
City of South Bend, Indiana 2016 Budget
Fire Department - 101-0901
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Under development with SB Stat team
-
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Continue Accreditation Process
Continue working towards consolidated Public Safety Answering Point
Explore and implement sustainable staffing models for Emergency Services Delivery
Pursue Capital Plan and Station Relocations to optimize coverage areas
Continue path to Accreditation
Establish a training program that is current, consistent and proactive
Increase Community Outreach
Create a Constructive and desirable EMS culture and system
Improve Internal Communication and documentation
Establish and Nurture a Culture of Pride, accountability and ownership
The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property through education, response, and
dynamic outreach.
Peer Fitness Trainer - Wellness and Fitness Initiative
Recruitment Committee with goal of improved diversity
Completed Recruit Academy
Assisted Local 362 in hosting the PFFUI State Convention
116
City of South Bend, Indiana 2016 Budget
Fire Department - 101-0901
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist I 1.0 - - - - - - -
Accounting Clerk IV 3.0 - - - - - - -
Financial Specialist II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Preventative Maintenance Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 7.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Bargaining
Chief 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Chief 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Battalion Chief 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0
Captain 56.0 56.0 56.0 56.0 56.0 59.0 59.0 59.0
Inspector 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Arson Investigator 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Instructor 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Paramedic Lieutenant 13.0 - - - - - - -
Pump Engineer 48.0 48.0 48.0 48.0 48.0 51.0 51.0 51.0
Firefighter 1st Class 44.0 44.0 44.0 24.0 24.0 27.0 27.0 27.0
Firefighter 2nd Class 18.0 18.0 18.0 19.0 19.0 19.0 19.0 19.0
Firefighter 3rd Class 8.0 8.0 8.0 5.0 5.0 5.0 5.0 5.0
Civilian Fire Recruits 6.0 6.0 5.0 - 12.0 6.0 6.0 6.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining 213.0 200.0 199.0 172.0 184.0 187.0 187.0 187.0
Total Full-Time Employees 220.0 203.0 202.0 175.0 187.0 190.0 190.0 190.0
Explain Significant Staffing Changes Below:
Firefighters and billing staff transferred to EMS Operations Fund 288. Proposed manpower to bring 1 shift back up to full staffing of 77 personnel
post transfer of 1 Captain to the Investigator position. Increase in manpower by 9 positions reflecting possible station addition in 2018.
117
City of South Bend, Indiana 2016 Budget
Human Rights - 101-1008
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 179,467 198,824 209,274 104,288 213,967 218,246 222,611 227,063 231,605 4,693 2.2%
Fringe Benefits 62,260 68,513 77,201 37,835 84,676 93,144 102,458 112,704 123,974 7,475 9.7%
Total Personnel 241,727 267,337 286,475 142,123 298,643 311,390 325,069 339,767 355,579 12,168 4.2%
Supplies 3,710 1,353 2,010 638 1,546 1,561 1,577 1,593 1,609 (464) -23.1%
Services & Charges
Professional Services - - 1,561 - - - - - - (1,561) -100.0%
Printing & Advertising 480 502 556 382 600 600 600 600 600 44 7.9%
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 10,262 10,727 12,424 5,073 8,692 8,692 8,692 8,692 8,692 (3,732) -30.0%
Interfund Allocations 8,856 4,752 5,151 2,575 6,295 6,421 6,549 6,680 6,814 1,144 22.2%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 49,021 49,472 53,800 22,015 55,450 56,005 56,565 57,130 57,701 1,650 3.1%
Total Services & Charges 68,619 65,453 73,492 30,045 71,037 71,717 72,406 73,103 73,808 (2,455) -3.3%
Capital- - 11,202 10,407 - - - - - (11,202) -100.0%
Total Expenditures by Type 314,056 334,143 373,179 183,213 371,226 384,669 399,052 414,463 430,995 (1,953) -0.5%
Explain Significant Revenue and Expenditure Changes Below:
(1) Reduced building expenditures by $4,000 in 2016. (2) Purchased copier in 2015 for $10,242; not in budget for 2016. (3) Added $2,500 for training for staff for supervisory skills and writing skills.
118
City of South Bend, Indiana 2016 Budget
Human Rights - 101-1008
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of inquiries handled. GG Effectiveness 107 137 105 100
-Number of trainings performed GG Output 6 10 10 10
-Number of cases investigated GG Output 106 100 98 100
-Number of no causes GG Output 77 73 80 78
-Number of open cases GG Output 60 64 58 58
-Number of cases over 180 days GG Effectiveness 0 10 12 6
-Number of probable causes GG Effectiveness 8 8 8 6
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Eliminating discrimination while continually maintaining enough resources the Commission effective and a valued part of this community.
Valuing Diversity in our community and teaching others the benefits of a diverse community. Getting others to realize that diversity strengthens our community through
inclusion of all people of all races, colors, sexes, sexual orientations, national origins, differently abled as well as all religions and political affiliations.
Maintaining contract numbers with EEOC and HUD when the number of actual charges filed is decreasing.
Continue to seek grants and other sources of funding in an effort to stay viable and efficient.
Get cases investigated in 180 days or less.
Continue to work with Respondent and Charging Parties by educating both concerning how the Commission works. Make it easy for all of our citizens to understand their
rights under the South Bend Human Rights Ordinance.
Make a concentrated effort to resolve disputes through mediation and settlement discussions before they become formal charges.
Hold as many public trainings and speaking engagements as possible to keep the community informed concerning human rights. Send Staff to as many trainings as possible to
keep them up to date on the latest court rulings.
Continued to work with all entities within St. Joseph County to ensure that all of the citizens of South Bend and the rest of the county have an avenue to register their
complaints.
Stay in a contractual relationship with EEOC and HUD to be able to receive federal monies and trainings in our field.
Maintain a policy that requires all cases filed with the Commission be completed within 180 days.
Work with IT to make the SBHRC website more accessible and user friendly for our citizens to be able to file complaints on line as well as being able to reach other websites
from our website.
Maintain working relationships with other organizations and groups in our community to ensure that the Commission is known .
The HRC will continue to work toward producing every case that we take within 180 days.
Maintained the two federal contracts that the Commission has with the EEOC and the U.S. Department of Housing and Urban Development.
The Director was reappointed to the EEOC - Fepa Committee.
Successfully hosted a joint training with EEOC and HUD in the city of South Bend for employees and the community.
The Commission held a regional Diversity Training for police departments from South Bend, Mishawaka, Elkhart, Lakeville, Notre Dame and Plymouth, Indiana and Niles,
Berrien Springs and Benton Harbor, Michigan.
The purpose of the Human Rights Commission is to provide all of the city's citizens equal opportunity for education, employment, access to public conveniences and
accommodations and acquisition through purchase or rental of real property including, but not limited to, housing and to eliminate segregation or separation base on race, religion,
color, sex, disability, national origin, ancestry, sexual orientation or gender identity and familial status in housing, since such segregation is an impediment to equal opportunity. To
provide trainings in the commission's jurisdiction to all .
Successfully maintained an education and outreach grant from the U.S. Department of Housing and Urban Development.
Performed Diversity trainings for the new police recruits as well as the new fire fighters as they were about to become members of their respective departments.
Set up informational booths at the Martin Luther King celebration, policemen's night out, Cinco De Mayo celebration and career services at Bethel College.
Hosted the Annual Fair Housing Awards, Scholarship and Training again this year. We gave away $3,500 in scholarships.
119
City of South Bend, Indiana 2016 Budget
Human Rights - 101-1008
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director - Human Rights 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Investigator V 1.0 1.0 1.0 - - - - -
Investigator IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Investigator VI- - - 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Explain Significant Staffing Changes Below:
Proposing to add Investigator VI to the salary ordinance in order to give long serving employees the incentive to move up in the
organization.
120
City of South Bend, Indiana 2016 Budget
Rainy Day Fund - 102
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 29,524 24,483 34,680 29,391 40,000 40,400 40,804 41,212 41,624 5,320 15.3%
Transfers In- - - - - - - - - - -
Total Revenue 29,524 24,483 34,680 29,391 40,000 40,400 40,804 41,212 41,624 5,320 15.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - - - - - - - -
Net Surplus / (Deficit)29,524 24,483 34,680 29,391 40,000 40,400 40,804 41,212 41,624
Beginning Cash Balance 8,588,180 8,617,705 8,647,178 8,647,178 8,681,858 8,721,858 8,762,258 8,803,062 8,844,274
Cash Adjustments 0 4,990 - (4,990) - - - - -
Ending Cash Balance 8,617,705 8,647,178 8,681,858 8,671,579 8,721,858 8,762,258 8,803,062 8,844,274 8,885,898
Cash Reserves Target 8,466,515 8,389,741 8,063,538 8,063,538 8,063,537 8,305,443 8,547,349 8,789,255 8,869,891 3%SPEC
Explain Significant Revenue and Expenditure Changes Below:
Interest rates are slightly higher than in prior year. Increase is expected based on improvement in economy and interest rates. Used assumption of 0.5% return based on May 2014 results on investment holdings.
Note: The Cash Reserves Target for the Rainy Day Fund is equal to 3% of total expenditures for the year.
121
City of South Bend, Indiana 2016 Budget
Rainy Day Fund - 102
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Cash Reserves GG Output$8.778,000$8,632,817$8,680,000 $8,728,000
-Interest Earnings GG Output$65,000$24,483$58,000 $58,000
-Percent Yield GG Efficiency 0.740%0.284%0.664% 0.664%
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund is used to accumulate cash reserves for unforeseen purposes. The fund receives from time to time certain "catch up" distributions of COIT and EDIT monies from the
State that are required to be deposited into this fund. The fund is used for mid-year or year-end advances to other funds that have cash shortages and the advances must be paid
back within six months.
Continue to accumulate fund reserves for future emergency or unforeseen circumstances.
Continue to accumulate fund reserves for short-term advances to other city funds.
Investment fund reserves in the investment program at 1st Source Bank to realize interest earnings.
Emphasize Rainy Day Fund reserves during bond credit rating discussions to emphasize the fiscal health of the City. Fund reserves are an important factor in determining a
credit rating.
Continue to attend quarterly investment meetings with 1st Source to ensure the money in the fund are properly invested.
Continue to maintain cash reserves in this fund for future needs and bond ratings.
122
City of South Bend, Indiana 2016 Budget
Excess Levy - 103
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- 3,648 - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - 20 9 20 - - - - - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue- 3,648 20 9 20 - - - - - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - 3,688 - - - - 3,688 -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - 3,688 - - - - 3,688 -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - 3,688 - - - - 3,688 -
Net Surplus / (Deficit)- 3,648 20 9 (3,668) - - - -
Beginning Cash Balance- - 3,648 3,648 3,668 (0) (0) (0) (0)
Cash Adjustments- (0) - 0 - - - - -
Ending Cash Balance- 3,648 3,668 3,657 (0) (0) (0) (0) (0)
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This fund received a small payment in 2014 for excess property tax revenues from the County. Per discussions with our DLGF representative, the amount in the Excess Levy Fund will be transferred to the
General Fund during 2016 as part of the State #1782 budget approval process.
This fund received a small payment in 2014 for excess property tax revenues from the County. No activity is expected within this fund aside from interest for the foreseeable future.
123
City of South Bend, Indiana 2016 Budget
Parks Department - 201
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 7,207,060 7,365,388 7,340,000 4,145,751 7,487,000 7,636,740 7,789,475 7,945,264 7,150,738 147,000 2.0%
Local Income Taxes- - - - - - - - - - -
Other Taxes 619,840 653,704 626,039 327,347 655,000 668,100 681,462 695,091 708,993 28,961 4.6%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 3,083,133 1,904,418 2,025,640 752,427 1,946,640 1,985,573 2,025,284 2,065,790 2,107,106 (79,000) -3.9%
Interfund Allocations 696,009 729,389 884,836 442,418 926,264 944,790 963,685 982,959 1,002,618 41,428 4.7%
Fines & Forfeitures 5,160 675 500 (25) 500 500 500 500 500 - 0.0%
Donations 800 - - - - - - - - - -
Other Income 156,203 170,396 153,700 79,691 164,394 166,860 169,363 171,903 174,482 10,694 7.0%
Transfers In- - - - - - - - - - -
Total Revenue 11,768,205 10,823,970 11,030,715 5,747,609 11,179,798 11,402,562 11,629,769 11,861,508 11,144,437 149,083 1.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 5,755,465 5,109,057 5,192,645 2,253,009 5,131,736 5,234,371 5,339,058 5,445,839 5,554,756 (60,909) -1.2%
Fringe Benefits 1,854,042 1,696,066 1,913,054 877,902 2,090,824 2,195,365 2,305,133 2,420,390 2,541,410 177,770 9.3%
Total Personnel 7,609,507 6,805,123 7,105,699 3,130,911 7,222,560 7,429,736 7,644,192 7,866,229 8,096,166 116,861 1.6%
Supplies 1,741,909 1,203,587 1,109,836 549,557 1,096,831 1,129,736 1,163,628 1,198,537 1,234,493 (13,005) -1.2%
Services & Charges
Professional Services 30,225 959,103 805,766 872,214 732,874 632,874 632,874 632,874 632,874 (72,892) -9.0%
Printing & Advertising 23,308 31,324 43,502 3,718 41,246 42,071 42,912 43,771 44,646 (2,256) -5.2%
Utilities 639,109 548,930 498,500 301,695 537,600 542,976 548,406 553,890 559,429 39,100 7.8%
Education & Training 5,345 6,946 7,265 1,788 15,025 15,326 15,632 15,945 16,264 7,760 106.8%
Travel 35,596 23,636 29,145 13,754 29,470 30,059 30,661 31,274 31,899 325 1.1%
Repairs & Maintenance 257,243 263,320 281,862 144,199 268,550 273,921 279,399 284,987 290,687 (13,312) -4.7%
Interfund Allocations 427,656 642,678 363,599 181,800 530,209 540,813 551,629 562,662 573,915 166,610 45.8%
Debt Service:
Principal 273,719 302,753 300,806 144,321 172,760 200,000 200,000 200,000 200,000 (128,046) -42.6%
Interest & Fees 17,531 12,254 8,451 4,268 3,862 18,000 18,000 18,000 18,000 (4,589) -54.3%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 209,824 96,819 95,500 - 85,500 90,000 90,000 90,000 90,000 (10,000) -10.5%
Other Services & Charges 773,405 598,074 414,064 229,529 391,452 399,281 407,267 415,412 423,720 (22,612) -5.5%
Total Services & Charges 2,692,961 3,485,837 2,848,460 1,897,286 2,808,548 2,785,321 2,816,780 2,848,814 2,881,434 (39,912) -1.4%
Capital 348,563 87,867 - - 50,000 193,000 36,000 156,000 52,000 50,000 -
Total Expenditures by Type 12,392,940 11,582,414 11,063,995 5,577,754 11,177,939 11,537,793 11,660,600 12,069,580 12,264,093 113,944 1.0%
Net Surplus / (Deficit)(624,735) (758,444) (33,280) 169,855 1,860 (135,230) (30,830) (208,073) (1,119,656)
Beginning Cash Balance 4,885,352 4,255,160 3,500,634 3,500,634 3,467,354 3,469,214 3,333,983 3,303,153 3,095,081
Cash Adjustments(5,457) 3,918 - 27,002 - - - - -
Ending Cash Balance 4,255,160 3,500,634 3,467,354 3,697,491 3,469,214 3,333,983 3,303,153 3,095,081 1,975,425
Cash Reserves Target 3,098,235 2,895,604 2,765,999 1,394,439 2,794,485 2,884,448 2,915,150 3,017,395 3,066,023 25.00%
Explain Significant Revenue and Expenditure Changes Below:
The property tax allocation rose by 2%. Two capital leases expire in 2016 with only one payment due during the year. A new capital lease for heavy equipment will need to be explored for 2017. Health insurance
rose 20%. Property tax circuit breaker impact will become a financial burden in 2020.
124
City of South Bend, Indiana 2016 Budget
Parks Department - 201
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Attendance at Fee Based Programs GG Output 780,000 725,573 750,000 775,000
-Fee Base Revenue GG Output 3,000,000 2,900,427 2,900,000 2,950,000
-Volunteers Hours/ Value GG Outcome 25,000/$500,000 12,892/$238,471 16,000/$350,000 20,000/$431,000
-Customer Service Rating (1 to 5 )GG Quality 4.8 4.74 4.75 4.8
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund 201 is the general operating fund for Parks and Recreation. It is funded through property tax and user fees. It consists of seven divisions, Administration, Maintenance, Golf,
Recreation, Conservatory, Potawatomi Zoo and Graffiti Abatement.
We hosted the 2015 International Softball Congress World Fast Pitch Tournament at Belleville Park in August
The second annual South Bend Country Fest was held in June at Four Winds Field
A $5.5 million bond was approved for improvements for park facilities
Continued development of Park Web Site applications to improve customer service
Improved response time for cited mowing on designated properties
Graffiti cleanup with 24 hours of notification
Continue investing in local youth mentoring programs
Maintain safe and clean parks and facilities
Sustainable recreational programs
Accessibility to park facilities and programs
Continue active involvement with Healthy Communities Surveillance and Management Project
Continue to improve and expand City Wellness Program
More emphasis to detail in daily park maintenance program
Continue employee development programs
Develop stronger partnerships with Park Foundation, outside agencies, and volunteer organizations
Maintain CAPRA Accreditation
Invest in Park facilities
Hosted the International Softball Congress World Championship Tournament August 13-22
125
City of South Bend, Indiana 2016 Budget
Parks Department - 201
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Park Superintendent 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Finance 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Departmental System Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Office Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Foreman V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Park Maintenance Superintendent 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Operations Manager - Forester 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Park Grounds Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Superintendent IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Facilities Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Superintendent III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Foreman V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director- Golf Operations 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Club Pro Municipal Golf Course 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Golf Course/Rink Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Greenskeeper 1.0 1.0 - - - - - -
Superintendent V 1.0 1.0 1.0 2.0 2.0 2.0 2.0 2.0
Deputy Director 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Director- Recreation 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Assistant Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Fitness/Wellness Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Athletic Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Program Coordinator 6.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0
Center Supervisor 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Violence Prevention Coor II 1.0 - - - - - - -
Rum Village Park Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Naturalist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Youth Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Program Supervisor 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Program Supervisor 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Director of Marketing & Promotions 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Project Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Foreman V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Zoo Staff 1.0 - - - - - - -
Park Police II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Total Non-Bargaining 51.0 51.0 50.0 51.0 51.0 51.0 51.0 51.0
Bargaining
Plumber IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Electrician 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Construction Maint./Carpenter II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Construction Maint./Carpenter III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Construction Maint./Mason 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Painter IV 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Head Custodian 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Bldg. Maintenance- Custodian & Laborer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Group Leader 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Building & Structure Maint 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Building & Structure Maint II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Arborist II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Arborist I 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Arborist/Weed Control 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Equipment Operator II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Operator I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Heavy Equipment Operator II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Job Leader 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Athletic Field Maintenance 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Mechanic IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Assistant Greens Superintendent 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Mechanic IV 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Zoo Staff 2.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Total Bargaining 40.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0
Total Full-Time Employees 91.0 90.0 89.0 90.0 90.0 90.0 90.0 90.0
Explain Significant Staffing Changes Below:
None
126
City of South Bend, Indiana 2016 Budget
Motor Vehicle Highway - 202
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 5,051,335 5,320,036 5,697,000 2,915,411 5,100,000 5,200,000 5,300,000 5,400,000 5,500,000 (597,000) -10.5%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 422,045 291,480 240,000 163,388 341,433 344,847 348,296 351,779 355,297 101,433 42.3%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 38,862 164,256 61,800 50,220 37,450 37,825 38,203 38,585 38,971 (24,350) -39.4%
Transfers In 3,626,882 3,216,582 3,703,000 1,676,500 4,550,000 4,595,500 4,641,455 4,687,870 4,734,748 847,000 22.9%
Total Revenue 9,139,124 8,992,354 9,701,800 4,805,519 10,028,883 10,178,172 10,327,954 10,478,233 10,629,015 327,083 3.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 2,570,102 2,738,878 3,023,954 1,324,374 3,037,812 3,098,568 3,160,540 3,223,750 3,288,225 13,858 0.5%
Fringe Benefits 890,969 1,017,466 1,290,594 531,564 1,373,246 1,400,711 1,428,725 1,457,300 1,486,446 82,652 6.4%
Total Personnel 3,461,071 3,756,344 4,314,548 1,855,938 4,411,058 4,499,279 4,589,265 4,681,050 4,774,671 96,510 2.2%
Supplies 2,432,218 2,413,249 2,789,854 927,724 2,258,181 2,303,345 2,349,412 2,396,400 2,444,328 (531,673) -19.1%
Services & Charges
Professional Services 215,785 587,908 984,253 79,096 883,154 900,817 918,833 937,210 955,954 (101,099) -10.3%
Printing & Advertising 119 513 1,450 58 1,700 1,734 1,769 1,804 1,840 250 17.2%
Utilities 48,091 44,428 43,990 29,898 48,153 49,116 50,098 51,100 52,122 4,163 9.5%
Education & Training 6,049 2,789 8,549 4,540 7,500 7,650 7,803 7,959 8,118 (1,049) -12.3%
Travel 3,448 2,094 3,820 1,942 3,820 3,896 3,974 4,054 4,135 - 0.0%
Repairs & Maintenance 1,113,653 1,118,837 1,210,657 591,277 1,194,207 1,000,000 1,000,000 1,000,000 1,000,000 (16,450) -1.4%
Interfund Allocations 220,596 416,001 575,748 287,871 765,449 780,758 796,374 812,301 828,547 189,701 32.9%
Debt Service:
Principal 99,908 283,044 423,266 178,294 636,603 879,727 1,084,065 1,216,065 1,317,114 213,337 50.4%
Interest & Fees 6,711 15,348 26,740 10,639 40,724 57,576 66,497 73,240 69,788 13,984 52.3%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 26,496 17,244 23,053 18,525 43,341 44,208 45,092 45,994 46,914 20,288 88.0%
Total Services & Charges 1,740,856 2,488,206 3,301,526 1,202,140 3,624,651 3,725,483 3,974,505 4,149,727 4,284,533 323,125 9.8%
Capital 95,847 134,030 79,458 39,458 50,000 50,000 50,000 50,000 50,000 (29,458) -37.1%
Total Expenditures by Type 7,729,992 8,791,829 10,485,386 4,025,260 10,343,890 10,578,107 10,963,182 11,277,177 11,553,531 (141,496) -1.3%
Net Surplus / (Deficit)1,409,132 200,525 (783,586) 780,259 (315,007) (399,935) (635,228) (798,944) (924,516)
Beginning Cash Balance 2,271,733 3,679,915 3,897,479 3,897,479 3,113,893 2,798,886 2,398,951 1,763,723 964,779
Cash Adjustments(950) 17,039 - (2,004) - - - - -
Ending Cash Balance 3,679,915 3,897,479 3,113,893 4,675,734 2,798,886 2,398,951 1,763,723 964,779 40,263
Cash Reserves Target 1,545,998 1,758,366 2,097,077 805,052 2,068,778 2,115,621 2,192,636 2,255,435 2,310,706 20.00%
Explain Significant Revenue and Expenditure Changes Below:
The two main revenue streams (not including transfers from other funds) for the MVH fund are Gas Tax Distribution from the State of Indiana and distribution of Wheel Tax payments from St. Joseph County.
In past years, the amounts received have either been static from year to year or have increased at a rate of approximately 1%. From 2015 to 2016, the Gas Tax revenue is expected to decrease by $597,000.00; the
Wheel Tax revenue is expected to remain static at the 2015 level. Conversely, expenses are expected to increase an average of 2% for personnel (not including health insurance) and supplies over the next five years.
The amount for health insurance is projected to increase approximately 10% in 2016. Utilities and vehicle maintenance are projected to increase at an annual rate of 5%. The Debt Service budgeted amount, based
on current vehicle/equipment age, is projected to increase by 50% from 2015 to 2016, by 28% in 2017, by 19% in 2018, by 11% in 2019 and by 8% in 2020. It might be time to look at another approach to
vehicle/equipment replacement. Maybe the cost of maintaining the vehicle should be taken into account when considering replacement rather than just the age of the vehicle.
127
City of South Bend, Indiana 2016 Budget
Motor Vehicle Highway - 202
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Streets:
-Street Paving (lane miles)BE Output 25 20.53 22 22
-Alley Grading (blocks)BE Output 1,500 1,463 1,500 1,500
-Alley Improvement (New in 2015)BE Output 25 NEW 20 25
-Traffic & Lighting:
-Work Order Processing (Days)BE Efficiency 10 NEW 10 10
-Intent: Measure number of days T&L takes to clear a work order. Days waiting
for material do not count against the number of days.
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Streets: Investigate alternate pavement rehabilitation techniques to improve use of resources (different materials to meet traffic demands, other preservation methods).
Investigate new anti-icing products.
Traffic & Lighting: Internal goal to modernize existing signals to more efficient detection systems
T&L: Continue program to upgrade existing City-owned street lights to LED based lamps, improving the lighting quality and energy efficiency of the street lights.
C&S: Increase amount of public curb rehabilitated.
C&S: Continue to address ADA curb ramps to facilitate action on City's ADA Transition Plan.
C&S: Address trip hazards on critical pedestrian corridors to improve the walkability for business development needs.
Streets: Balance pavement maintenance with a mix of fixes to better invest for future pavement needs.
Streets: Continually review snow removal routes to refine efficiencies.
Streets: Improve anti-icing technologies (materials, application methods) to reduce dependencies on non-soluble materials (sand/slag).
Streets: Continue implementing alley surface improvement program to upgrade alley surfaces to materials that meet alley traffic requirements for a solid trafficable surface.
T&L: Continue to address street light and traffic signal concerns to reduce public reporting of possible safety issues.
Traffic & Lighting:
Upgraded Moreau Court, Sample Street in front of PD, Cleveland Road street lights to LED based lighting.
In the process of painting the entire city lane lines, crosswalks, stop bars.
Completed City, State and County signal inspections on time.
Fund collects state gasoline taxes and local wheel taxes and uses them for the repairs and maintenance of City streets, street lights, and signals. The Bureau of Streets and the Bureau
of Traffic and Lighting also provides for the removal of snow and ice, responds to emergencies and facilitates recovery, provides the City with infrastructure asset management, and
the administration of the ReLeaf program.
Street:
Responded and maintained trafficable streets despite record cold & snowfall amounts in January and February.
128
City of South Bend, Indiana 2016 Budget
Motor Vehicle Highway - 202
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
STREETS/TRAFFIC & LIGHTING
1 - Division Director 0.5 0.5 - 0.5 0.5 0.5 0.5 0.5
2 - Street Manager 2.0 2.0 1.0 2.0 2.0 2.0 2.0 2.0
1 - T&L Manager 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
2 - Superintendent V 1.0 2.0 1.0 2.0 1.0 1.0 1.0 1.0
2 - Superintendent III 3.0 2.0 3.0 2.0 3.0 3.0 3.0 3.0
1 - Accounting Clerk IV 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3
1 - Administrative Assistant 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
1 - Financial Specialist Sr.0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
1 - Financial Specialist II- 0.5 0.5 0.5 0.5 0.5 0.5 0.5
1 - Director of Public Works 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - City Engineer 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Deputy Director of Public Wor 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
2 - Assistant City Engineer 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3
1 - Engineer I 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Manager, Public Construction 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - GIS Manager 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Project Manager- 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Exec Asst/Director Special Pro 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
4 - Project Inspector 0.1 0.1 0.1 0.6 0.6 0.6 0.6 0.6
1 - Permits Manager- - - 0.1 0.1 0.1 0.1 0.1
1 - Administrative Assistant II 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Secretary V 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
CURB AND SIDEWALK
1 - Director of Streets 0.1 0.1 - 0.1 0.1 0.1 0.1 0.1
1 - Superintendent V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
1 - Administrative Assistant 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Financial Specialist Sr.0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Total Non-Bargaining 11.3 12.0 10.5 12.5 12.5 12.5 12.5 12.5
Bargaining
STREETS/TRAFFIC & LIGHTING
4 - Job Leader 4.0 4.0 2.0 4.0 4.0 4.0 4.0 4.0
1 - Heavy Equipment Operator I 1.0 - 1.0 1.0 1.0 1.0 1.0 1.0
11 - Heavy Equipment Operator I 5.0 11.0 5.0 11.0 11.0 11.0 11.0 11.0
1 - Equipment Operator III 1.0 2.0 1.0 1.0 1.0 1.0 1.0 1.0
14 - Equipment Operator II 21.0 19.0 20.0 14.0 14.0 14.0 14.0 14.0
1 - Equipment Operator I 1.0 - 1.0 1.0 1.0 1.0 1.0 1.0
1 - General Laborer 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
1 - Sign Artist Job Leader 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
1 - Signal Tech Job Leader 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
3 - Signal Tech II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
4 - Operations Tech 3.0 - 4.0 4.0 4.0 4.0 4.0 4.0
CURB & SIDEWALK
1 - Job Leader 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
3 - Curb & Sidewalk Finisher 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Bargaining 45.6 45.6 43.6 45.6 45.6 45.6 45.6 45.6
Total Full-Time Employees 56.9 57.6 54.1 58.1 58.1 58.1 58.1 58.1
Explain Significant Staffing Changes Below:
Changes due to allocations of personnel who are charged to multiple departments and funds.
129
City of South Bend, Indiana 2016 Budget
Recreation - Nonreverting - 203
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 1,003,319 945,486 1,578,935 513,230 1,448,565 1,200,000 1,200,000 1,200,000 1,200,000 (130,370) -8.3%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - - - - - - - - - -
Transfers In- - - - - - - - - - -
Total Revenue 1,003,319 945,486 1,578,935 513,230 1,448,565 1,200,000 1,200,000 1,200,000 1,200,000 (130,370) -8.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 408,131 435,296 688,391 210,190 611,544 450,000 450,000 450,000 450,000 (76,847) -11.2%
Fringe Benefits 30,749 30,384 49,451 14,624 44,075 32,000 32,000 32,000 32,000 (5,376) -10.9%
Total Personnel 438,880 465,680 737,842 224,814 655,619 482,000 482,000 482,000 482,000 (82,223) -11.1%
Supplies 219,805 205,891 289,470 114,422 305,332 300,000 300,000 300,000 300,000 15,862 5.5%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 42,749 25,813 87,738 5,250 56,850 56,850 56,850 56,850 56,850 (30,888) -35.2%
Utilities- - - - - - - - - - -
Education & Training 7,069 7,876 20,183 3,704 19,193 19,193 19,193 19,193 19,193 (990) -4.9%
Travel 16,406 19,598 70,455 6,619 71,505 71,505 71,505 71,505 71,505 1,050 1.5%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations 24,264 42,007 44,003 22,002 68,961 70,341 71,748 73,182 74,646 24,958 56.7%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 10,375 - - 3,550 - - - - - - -
Other Services & Charges 136,653 142,958 299,778 75,306 270,744 150,000 150,000 150,000 150,000 (29,034) -9.7%
Total Services & Charges 237,516 238,252 522,157 116,431 487,253 367,889 369,296 370,730 372,194 (34,904) -6.7%
Capital- - - - - - - - - - -
Total Expenditures by Type 896,201 909,823 1,549,469 455,667 1,448,204 1,149,889 1,151,296 1,152,730 1,154,194 (101,265) -6.5%
Net Surplus / (Deficit)107,118 35,663 29,466 57,563 361 50,111 48,704 47,270 45,806
Beginning Cash Balance 671,132 778,249 815,052 815,052 844,518 844,878 894,990 943,694 990,964
Cash Adjustments(1) 1,140 - 4,449 - - - - -
Ending Cash Balance 778,249 815,052 844,518 877,064 844,878 894,990 943,694 990,964 1,036,770
Cash Reserves Target 179,240 181,965 309,894 91,133 289,641 229,978 230,259 230,546 230,839 20.00%
Explain Significant Revenue and Expenditure Changes Below:
For 2016 there are $85,000 for improvements budgeted for the softball complex for the ISC World Tournament and $87,000 budgeted for Country Fest was not budgeted due to the partnership with the South
Bend Cubs. They have agreed to handle this expense.
130
City of South Bend, Indiana 2016 Budget
Recreation - Nonreverting - 203
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-Diverse programming offered to local residents
-Sustainable recreation programs
-
-
-
-
-
Good Government (GG)
-Community Outreach programming
-Job Corps training and youth mentoring programs
-Pursue sponsors and grants to assist with programs, events and leagues
-
-
-
-
Economic Development (ED)
-National Championship Softball Tournament at Belleville Softball Complex
-International World Softball Tournament in 2015
-Partner with South Bend Silver Hawks to offer the Second Annual Country Music Fest
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-River City Basketball League GG, ED Outcome 500 teams 472 480 500
-Softball Leagues GG, ED Outcome 300 teams 284 285 290
-Daddy-Daughter Dance GG, ED Outcome 1,600 participants 1,256 1,429 1,500
-Kid's Triathlon GG, ED Outcome 300 participants 282 143 250
-Recreation Centers GG, ED Outcome 250,0000 200,529 210,000 210,000
-Pool Attendance GG, ED Outcome 12,000 9,953 9,000 10,000
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
The significant challenge with this fund is always to maintain its sustainability as a user fee based enterprise.
The surplus revenues allow staff training and education that would otherwise be unaffordable. In order to maintain profitability, staff need to be more efficient in their programs.
The pursuit of grants, donors, and sponsors of events and programs is important to the overall sustainability of this fund.
The design phase of improvements at the Charles Black Center have begun.
Fund accounts for recreation programs and events that are self supporting through user fees or sponsorships and donations.
The second Country Music Fest was held at Coveleski Stadium . Weather was perfect this year, unlike 2014.
Implementation of the "Job Corps" program at Martin Luther Jr. Center and Charles Black Center began its second year in June. 25 teens are employed.
Two part time employees that were hired for the "Made Men" Program at Martin Luther King Jr. Center became full time in January. This allowed the programs hours to expand.
The 2015 International Softball Conference Fastball tournament will be held at Bellville Softball Complex in early August.
131
City of South Bend, Indiana 2016 Budget
Recreation - Nonreverting - 203
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Fitness Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Explain Significant Staffing Changes Below:
N/A
132
City of South Bend, Indiana 2016 Budget
Studebaker/Oliver Revitalization Grants - 209
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - 640,000 70,151 - - - - - (640,000) -100.0%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 3,712 3,078 7,000 3,711 104,000 104,000 104,000 104,000 104,000 97,000 1385.7%
Transfers In- - - - - - - - - - -
Total Revenue 3,712 3,078 647,000 73,862 104,000 104,000 104,000 104,000 104,000 (543,000) -83.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - 630,000 58,751 1,200,000 - - - - 570,000 90.5%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - 630,000 58,751 1,200,000 - - - - 570,000 90.5%
Capital- - - - - - - - - - -
Total Expenditures by Type- - 630,000 58,751 1,200,000 - - - - 570,000 90.5%
Net Surplus / (Deficit)3,712 3,078 17,000 15,111 (1,096,000) 104,000 104,000 104,000 104,000
Beginning Cash Balance 1,079,675 1,083,387 1,087,092 1,087,092 1,104,092 8,092 112,092 216,092 320,092
Cash Adjustments(0) 627 - (628) - - - - -
Ending Cash Balance 1,083,387 1,087,092 1,104,092 1,101,575 8,092 112,092 216,092 320,092 424,092
Cash Reserves Target- - 126,000 11,750 240,000 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2016 is the first year of payback of the Prairie Avenue Brownfields Project. Expect $100,000 in revenue per year for 5 years from River West TIF (fund 324). Expenditures relate to brownfield remediation work.
Various grants relating to Studebaker/Oliver area and Brownfields.
133
City of South Bend, Indiana 2016 Budget
DCI State Grants - 210
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - 3,600,000 - - - - - - (3,600,000) -100.0%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 238,065 73,042 73,510 36,939 73,510 73,511 73,511 73,511 73,511 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 238,065 73,042 3,673,510 36,939 73,510 73,511 73,511 73,511 73,511 (3,600,000) -98.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 764,970 58,200 59,967 29,759 61,786 63,661 65,592 67,582 69,632 1,819 3.0%
Interest & Fees 42,600 13,810 12,045 6,246 10,225 8,351 6,419 4,429 2,379 (1,820) -15.1%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 20,550 1,622,400 13,490 - - - - - (1,622,400) -100.0%
Total Services & Charges 807,570 92,560 1,694,412 49,495 72,011 72,012 72,011 72,011 72,011 (1,622,401) -95.8%
Capital- - 2,000,000 400,000 - - - - - (2,000,000) -100.0%
Total Expenditures by Type 807,570 92,560 3,694,412 449,495 72,011 72,012 72,011 72,011 72,011 (3,622,401) -98.1%
Net Surplus / (Deficit)(569,505) (19,518) (20,902) (412,556) 1,499 1,499 1,500 1,500 1,500
Beginning Cash Balance 918,455 348,950 329,623 329,623 308,721 310,220 311,719 313,219 314,719
Cash Adjustments 0 191 - (190) - - - - -
Ending Cash Balance 348,950 329,623 308,721 (83,123) 310,220 311,719 313,219 314,719 316,219
Cash Reserves Target 161,514 18,512 738,882 89,899 14,402 14,402 14,402 14,402 14,402 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 included large grant from the State's Blight Elimination Program to help fund the City's Vacant & Abandoned Initiative. Complete transfer and demolition of 62 properties under State's Blight Elimination
Program funding for the City's Vacant & Abandoned Initiative. Do not expect similar grant in 2016. Other than in 2015, revenues and expenditures primarily relate to State loans made on behalf of Bosh. Final
payoff of Bosch loan scheduled for 2022.
Various grants originating from the State of Indiana.
134
City of South Bend, Indiana 2016 Budget
Dept of Community Investment Admin - 211
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 467,180 347,467 416,787 1,951 419,287 419,287 419,287 419,287 419,287 2,500 0.6%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 306,912 323,951 256,000 161,036 261,000 261,000 250,000 245,000 240,000 5,000 2.0%
Transfers In 1,717,519 1,688,959 1,967,638 983,819 1,967,638 1,967,638 1,980,338 2,028,236 2,078,936 - 0.0%
Total Revenue 2,491,611 2,360,377 2,640,425 1,146,806 2,647,925 2,647,925 2,649,625 2,692,523 2,738,223 7,500 0.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,319,293 1,376,465 1,512,815 673,458 1,500,606 1,530,618 1,561,230 1,592,455 1,624,304 (12,209) -0.8%
Fringe Benefits 460,763 526,488 608,128 274,406 660,955 674,174 687,658 701,411 715,439 52,827 8.7%
Total Personnel 1,780,056 1,902,953 2,120,943 947,864 2,161,561 2,204,792 2,248,888 2,293,866 2,339,743 40,618 1.9%
Supplies 31,102 31,197 35,753 18,830 24,627 24,627 24,627 24,627 24,627 (11,126) -31.1%
Services & Charges
Professional Services 35,584 31,569 80,277 12,771 65,300 65,300 65,300 65,300 65,300 (14,977) -18.7%
Printing & Advertising 12,829 8,887 9,500 2,944 11,000 11,000 11,000 11,000 11,000 1,500 15.8%
Utilities- - - - - - - - - - -
Education & Training 6,109 5,085 12,482 3,148 15,000 15,000 15,000 15,000 15,000 2,518 20.2%
Travel 14,800 12,450 16,200 7,393 19,200 19,200 19,200 19,200 19,200 3,000 18.5%
Repairs & Maintenance 7,219 11,377 20,963 2,332 22,033 22,033 22,033 22,033 22,033 1,070 5.1%
Interfund Allocations 257,720 170,679 341,282 174,047 271,879 167,377 170,725 174,139 177,622 (69,403) -20.3%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 17,994 19,278 24,330 10,730 20,100 20,100 20,100 20,100 20,100 (4,230) -17.4%
Total Services & Charges 352,255 259,325 505,034 213,365 424,512 320,010 323,358 326,772 330,255 (80,522) -15.9%
Capital 4,720 - - - 37,000 - - - - 37,000 -
Total Expenditures by Type 2,168,133 2,193,475 2,661,730 1,180,059 2,647,700 2,549,429 2,596,873 2,645,265 2,694,625 (14,030) -0.5%
Net Surplus / (Deficit)323,478 166,902 (21,305) (33,253) 225 98,496 52,752 47,258 43,598
Beginning Cash Balance 584,037 907,315 1,074,839 1,074,839 1,053,534 1,053,759 1,152,254 1,205,007 1,252,264
Cash Adjustments(200) 622 - (393) - - - - -
Ending Cash Balance 907,315 1,074,839 1,053,534 1,041,192 1,053,759 1,152,254 1,205,007 1,252,264 1,295,862
Cash Reserves Target 433,627 438,695 532,346 236,012 529,540 509,886 519,375 529,053 538,925 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Liability insurance allocations reduced for 2016.
135
City of South Bend, Indiana 2016 Budget
Dept of Community Investment Admin - 211
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Announced jobs from approved projects ED Outcome 450 1,364 700 450
-Commercial private investment of approved projects ED Outcome$100M$180M$150M$100M
-Neighborhoods with Updated Plans GG Output 33 N/A 6 33
-Years to payback of City investment in approved commercial projects ED Effectiveness 8 N/A 12 10
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
In partnership with local agencies, continue support for workforce training initiatives as well as piloting new skills training activities to assist individuals in qualifying for available
Continue implementation of "smart streets" program to improve public safety, network connectivity and economic vitality.
Attract residents to South Bend through support of mixed-use projects downtown and along the corridors.
Support and stabilize neighborhoods through application of various targeted housing options throughout the City.
Must replace van used by property inspector. We have the cash to cover this expense.
Continued focus on creating investment-ready places, such as Ignition Park, through the completion of infrastructure and predevelopment activities.
Target business recruitment activities for specific industries as well as in support of small businesses along the corridors.
Create "community investment" plans at the neighborhood scale to outline various capital activities, land-use plans and development opportunities.
Update economic development goals and targets to reflect community and economic development priorities
By July 10, 2015 $93M in approved private investment and 584 jobs announced from DCI assisted projects.
Facilitate a streamlined planning, permitting and entitlement process in coordination with APC. Engineering, SBFD, and other departments.
Improve and align incentive evaluations to reflect updated economic development goals.
Implementation of Corridors Plan with streetscape improvements on Lincoln Way West, Western, ambassador program and new façade grants and business development
position.
Implementation of Vacant to Value Grants to assist owner occupied rehabilitation of V&A proprieties.
Completion of plans for Cemetery district and SE area in preparation for neighborhood investment.
Master lease on a 250,000 sf speculative commercial building at Ameriplex.
Revised and expanded workforce training programs; Construction of Ignition Park and two initial office buildings; Completion of remediation for Ivy Tower.
Administration of the Department of Community Investment efforts throughout the City.
Recognized by Harvard University Kennedy School of Government as one of the Bright Ideas in Government in 2014.
Completion of the 1,000 vacant & abandoned properties in 1,000 days initiative.
Completed the financing for Smart Streets infrastructure improvements.
Sale of numerous publically owned parcels to private sector for redevelopment, including Ardmore Building, Blackthorn Golf Course, LaSalle Hotel and College Football Hall
of Fame.
136
City of South Bend, Indiana 2016 Budget
Dept of Community Investment Admin - 211
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Executive Director 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Executive Director 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Director I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Associate III 2.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Associate II 3.0 3.0 3.0 4.0 4.0 4.0 4.0 4.0
Associate I 7.0 7.0 7.0 6.0 6.0 6.0 6.0 6.0
Analyst II 3.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Analyst I 1.0 1.0 1.0 2.0 2.0 2.0 2.0 2.0
Administrative Assistant III 4.0 3.0 3.0 2.0 2.0 2.0 2.0 2.0
Executive Assistant- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 26.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Bargaining
None- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 26.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Explain Significant Staffing Changes Below:
Increases requested for Assistant Executive Director and Director II positions based on high level of success. Promotion of 1 Associate I to
Associate II and 1 Administrative Assistant III to an Analyst I based on high level of work.
137
City of South Bend, Indiana 2016 Budget
DCI Grants - 212
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 3,995,268 4,287,122 5,525,000 935,498 3,028,252 3,000,000 3,000,000 3,000,000 3,000,000 (2,496,748) -45.2%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 488,173 536,728 365,000 198,227 771,748 150,000 150,000 150,000 150,000 406,748 111.4%
Transfers In- - - - - - - - - - -
Total Revenue 4,483,441 4,823,850 5,890,000 1,133,725 3,800,000 3,150,000 3,150,000 3,150,000 3,150,000 (2,090,000) -35.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 238 - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel 238 - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies 4,406,093 4,623,591 6,547,968 1,330,847 3,800,000 3,150,000 3,150,000 3,150,000 3,150,000 (2,747,968) -42.0%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - 24,985 - - - - - - -
Total Services & Charges 4,406,093 4,623,591 6,547,968 1,355,832 3,800,000 3,150,000 3,150,000 3,150,000 3,150,000 (2,747,968) -42.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 4,406,331 4,623,591 6,547,968 1,355,832 3,800,000 3,150,000 3,150,000 3,150,000 3,150,000 (2,747,968) -42.0%
Net Surplus / (Deficit)77,110 200,259 (657,968) (222,107) - - - - -
Beginning Cash Balance 514,341 590,162 791,640 791,640 133,672 133,672 133,672 133,672 133,672
Cash Adjustments(1,289) 1,219 - 4,856 - - - - -
Ending Cash Balance 590,162 791,640 133,672 574,389 133,672 133,672 133,672 133,672 133,672
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- 31 vacant & abandoned structures demolished
- 6 acquisitions/rehabs completed
- 3 properties sold which were rehabbed with federal dollars
- 2 new houses constructed
- 26 homeowner occupied units rehabilitated
- 36 housing counseling clients who maintained residency
- 42 mortgage delinquency cases closed
- 182 mortgage and pre/post purchase clients counseled
- 2 homeowners assisted in purchasing new home; 22 applications in process
- All above information is as of 6/30/15
Grant funds from various federal governmental agencies for specific projects in the community. Community Development Block Grant (CDBG), Emergency Solutions Grant (ESG), and Continuum of Care (for
homeless shelters, etc.) are generally recurring. Other grants which we may be awarded, from time to time, are usually temporary.
Amended current year budget includes significant amount of carry forward encumbrances from prior year. This occurs because federal funding is generally not released until summer at which time we enter into
contracts with subgrantees and encumber funds. There is therefore not enough time to spend down full year funding prior to year end. This cycle continues annually.
138
City of South Bend, Indiana 2016 Budget
Police State Seizures - 216
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 26,972 28,309 35,000 810 35,000 35,000 35,000 35,000 35,000 - 0.0%
Donations- - - - - - - - - - -
Other Income 498 456 1,050 636 1,000 1,000 1,000 1,000 1,000 (50) -4.8%
Transfers In- - - - - - - - - - -
Total Revenue 27,470 28,765 36,050 1,446 36,000 36,000 36,000 36,000 36,000 (50) -0.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 1,800 - 20,000 - 20,000 20,000 20,000 20,000 20,000 - 0.0%
Travel 929 - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - 15,900 - 16,000 16,000 16,000 16,000 16,000 100 0.6%
Total Services & Charges 2,729 - 35,900 - 36,000 36,000 36,000 36,000 36,000 100 0.3%
Capital 11,000 - - - - - - - - - -
Total Expenditures by Type 13,729 - 35,900 - 36,000 36,000 36,000 36,000 36,000 100 0.3%
Net Surplus / (Deficit)13,741 28,765 150 1,446 - - - - -
Beginning Cash Balance 144,925 158,667 187,540 187,540 187,690 187,690 187,690 187,690 187,690
Cash Adjustments 0 109 - (109) - - - - -
Ending Cash Balance 158,667 187,540 187,690 188,877 187,690 187,690 187,690 187,690 187,690
Cash Reserves Target 2,746 - 7,180 - 7,200 7,200 7,200 7,200 7,200 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Account for Law enforcement expenditures financed by the authorized state or local agencies sale of confiscated property.
139
City of South Bend, Indiana 2016 Budget
Gifts, Donations, Bequests - 217
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations 11,269 174,918 398,000 3,055 185,000 - - - - (213,000) -53.5%
Other Income 232 382 800 365 800 800 800 800 800 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 11,501 175,300 398,800 3,420 185,800 800 800 800 800 (213,000) -53.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- 14,625 1,552 - 12,500 - - - - 10,948 705.4%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 97,470 297,094 81,093 350,000 - - - - 52,906 17.8%
Total Services & Charges- 97,470 297,094 81,093 350,000 - - - - 52,906 17.8%
Capital- - 15,000 - - - - - - (15,000) -100.0%
Total Expenditures by Type- 112,095 313,646 81,093 362,500 - - - - 48,854 15.6%
Net Surplus / (Deficit)11,501 63,205 85,154 (77,673) (176,700) 800 800 800 800
Beginning Cash Balance 63,233 74,734 138,018 138,018 223,172 46,472 47,272 48,072 48,872
Cash Adjustments 0 79 - (80) - - - - -
Ending Cash Balance 74,734 138,018 223,172 60,265 46,472 47,272 48,072 48,872 49,672
Cash Reserves Target- 22,419 62,729 16,219 72,500 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Included $216,000 donation from Urban Enterprise Association for the City's Vacant & Abandoned Initiative. Hope to purchase a freezer for use by Animal Care and Control. In 2016, expect to introduce
public art funded by community donations as community leaders are interested in funding for the local landscape. Appropriating $350,000 for that project in 2016.
This fund is used as a collection point for miscellaneous contributions to the City for specific projects such as: Animal Control; Bicycle Paths; and Vacant & Abandoned Properties. Since revenues are not
constant, the expenditures are usually small, one-time purchases/expenditures.
140
City of South Bend, Indiana 2016 Budget
Police Department Curfew Violations - 218
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 625 438 1,000 38 900 900 900 900 900 (100) -10.0%
Donations- - - - - - - - - - -
Other Income 38 33 25 41 100 100 100 100 100 75 300.0%
Transfers In- - - - - - - - - - -
Total Revenue 663 471 1,025 79 1,000 1,000 1,000 1,000 1,000 (25) -2.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0.0%
Total Services & Charges- - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type- - 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0.0%
Net Surplus / (Deficit)663 471 25 79 - - - - -
Beginning Cash Balance 10,885 11,548 12,013 12,013 12,038 12,038 12,038 12,038 12,038
Cash Adjustments(0) (6) - (8) - - - - -
Ending Cash Balance 11,548 12,013 12,038 12,084 12,038 12,038 12,038 12,038 12,038
Cash Reserves Target- - 200 - 200 200 200 200 200 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Juvenile Positive Assistance-Accounts for monies received from penalties paid for curfew violations. Expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau.
141
City of South Bend, Indiana 2016 Budget
Law Enforcement Continuing Education - 220
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 6,964 10,000 50,000 49,119 - - - - - (50,000) -100.0%
Charges for Services 100,128 100,181 100,000 59,345 115,000 115,000 115,000 115,000 115,000 15,000 15.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 71,768 73,772 82,000 47,428 85,000 85,000 85,000 85,000 85,000 3,000 3.7%
Donations 2,725 560 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0.0%
Other Income 12,944 21,375 36,000 14,834 16,000 16,000 16,000 16,000 16,000 (20,000) -55.6%
Transfers In- - - - - - - - - - -
Total Revenue 194,529 205,888 270,000 170,726 218,000 218,000 218,000 218,000 218,000 (52,000) -19.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 131,788 37,370 172,478 55,322 275,500 135,500 75,000 35,000 35,000 103,022 59.7%
Services & Charges
Professional Services - - - - 165,000 - - - - 165,000 -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 19,100 107,068 120,000 66,708 120,000 100,000 100,000 100,000 100,000 - 0.0%
Travel 1,576 56,502 65,000 40,121 83,000 83,000 83,000 83,000 83,000 18,000 27.7%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 24,925 10,945 45,000 9,281 90,000 30,000 30,000 30,000 30,000 45,000 100.0%
Total Services & Charges 45,601 174,515 230,000 116,110 458,000 213,000 213,000 213,000 213,000 228,000 99.1%
Capital 123,119 13,947 - - - - - - - - -
Total Expenditures by Type 300,508 225,832 402,478 171,432 733,500 348,500 288,000 248,000 248,000 331,022 82.2%
Net Surplus / (Deficit)(105,979) (19,944) (132,478) (706) (515,500) (130,500) (70,000) (30,000) (30,000)
Beginning Cash Balance 1,087,207 981,226 961,837 961,837 829,359 313,859 183,359 113,359 83,359
Cash Adjustments(2) 555 - 19,241 - - - - -
Ending Cash Balance 981,226 961,837 829,359 980,372 313,859 183,359 113,359 83,359 53,359
Cash Reserves Target 60,102 45,166 80,496 34,286 146,700 69,700 57,600 49,600 49,600 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Account for police fees and fines collected to finance police officer's continuing education, training, supplies and equipment. 2016 includes service renewal for Shot Spotter which was formerly funded through the
general fund.
Account for police fees and fines collected to finance police officer's continuing education, training, supplies and equipment.
142
City of South Bend, Indiana 2016 Budget
Central Services - 222
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - 29,167 - - - - - - (29,167) -100.0%
Charges for Services 6,888,649 6,740,732 7,851,856 3,720,837 7,986,397 8,091,371 8,099,409 8,182,527 8,325,733 134,541 1.7%
Interfund Allocations 258,265 218,280 232,841 112,482 210,240 214,445 218,734 223,109 227,571 (22,601) -9.7%
Fines & Forfeitures- - - - - - - - - - -
Donations- - 4,000 4,300 - - - - - (4,000) -100.0%
Other Income 107,963 105,124 62,487 43,216 38,000 38,900 38,900 39,200 39,200 (24,487) -39.2%
Transfers In- - - - - - - - - - -
Total Revenue 7,254,877 7,064,136 8,180,351 3,880,835 8,234,637 8,344,716 8,357,043 8,444,836 8,592,504 54,286 0.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,819,349 1,852,882 2,148,796 929,531 2,107,220 2,145,368 2,186,985 2,229,231 2,272,296 (41,576) -1.9%
Fringe Benefits 667,659 726,585 950,471 386,557 1,035,805 1,025,926 1,036,996 1,048,681 1,060,690 85,334 9.0%
Total Personnel 2,487,008 2,579,467 3,099,267 1,316,088 3,143,025 3,171,294 3,223,981 3,277,912 3,332,986 43,758 1.4%
Supplies 232,823 145,523 167,428 61,375 179,454 156,988 158,977 160,957 161,497 12,026 7.2%
Services & Charges
Professional Services 113,860 25,899 76,782 - 47,500 61,000 51,000 47,000 48,000 (29,282) -38.1%
Printing & Advertising 6,573 2,245 7,553 5,293 8,000 6,700 7,120 7,362 7,628 447 5.9%
Utilities 4,180,079 3,969,850 4,197,550 2,154,147 4,311,226 4,390,847 4,377,068 4,432,431 4,541,790 113,676 2.7%
Education & Training 9,161 13,625 21,383 5,735 20,600 20,684 20,771 21,860 21,951 (783) -3.7%
Travel 2,728 3,284 4,948 814 6,404 6,574 6,753 6,941 7,138 1,456 29.4%
Repairs & Maintenance 77,538 103,061 96,169 51,341 67,890 67,095 67,990 68,440 69,330 (28,279) -29.4%
Interfund Allocations 112,236 143,769 155,384 77,316 182,453 186,102 189,824 193,621 197,493 27,069 17.4%
Debt Service:
Principal 5,832 5,901 8,138 3,097 10,015 5,300 5,772 6,287 6,231 1,877 23.1%
Interest & Fees 453 594 1,017 151 2,460 1,725 1,253 738 794 1,443 141.9%
Grants & Subsidies- - 35,000 - 35,276 50,000 90,000 110,000 150,000 276 0.8%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - 271,850 - 130,519 189,584 48,138 44,836 25,000 (141,331) -52.0%
Other Services & Charges 7,903 9,171 45,783 8,544 14,776 14,517 14,758 14,963 15,112 (31,007) -67.7%
Total Services & Charges 4,516,363 4,277,399 4,921,557 2,306,438 4,837,119 5,000,128 4,880,447 4,954,477 5,090,467 (84,438) -1.7%
Capital 70,190 32,262 141,157 120,000 - - - - - (141,157) -100.0%
Total Expenditures by Type 7,306,384 7,034,651 8,329,409 3,803,901 8,159,598 8,328,410 8,263,404 8,393,347 8,584,950 (169,811) -2.0%
Net Surplus / (Deficit)(51,507) 29,485 (149,058) 76,934 75,039 16,306 93,639 51,489 7,554
Beginning Cash Balance 1,090,656 1,465,707 1,539,451 1,539,451 1,390,393 1,465,432 1,481,738 1,575,377 1,626,866
Cash Adjustments 426,558 44,259 - 18,770 - - - - -
Ending Cash Balance 1,465,707 1,539,451 1,390,393 1,635,155 1,465,432 1,481,738 1,575,377 1,626,866 1,634,420
Cash Reserves Target 636,446 623,804 837,882 336,884 782,004 843,682 830,681 856,669 894,990 20%SPEC
Explain Significant Revenue and Expenditure Changes Below:
The capital expenses for 2016 are in Fund 224. We are transferring monies out of our cash reserve over to fund 224 to cover our 2016 capital expenses.
143
City of South Bend, Indiana 2016 Budget
Central Services - 222
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
Good Government (GG)
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Radio Shop - Operating expense/cost per hour GG Efficiency$62 75.82$57$60
-Printshop- Technician Productivity GG Quality 91.5%n/a 90%91%
-Building Maintenance In-house Labor Savings GG Efficiency$69,800$71,137$68,000$69,200
-Equipment Services Scheduled versus Non-scheduled repairs GG Efficiency 70%n/a n/a 70%
-Equipment Services Technician Productivity GG Quality 86.7%88.58%86%86.5%
-Sustainability Office Reduction in Energy Use Intensity GG Efficiency 10%n/a 0.5%2%
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Sustainability Office - improve systems for monitoring energy consumption, provide technical support for efficiency in all departments
Budgeting all vehicles to include compressed natural gas option.
Building Maintenance Department - new contract for our facilities security system savings is $2,232 yearly, 43% lower
Upgrade NaviLine inventory/fleet software with bar coding system
Building Maintenance - Education-supervision, seminars on HVAC systems, certificates in HVAC & supervision. Centralized Business Plan completed.
Equipment Services - Continue to work on transitioning the fleet to CNG with the goal of 85% by 2020. Purchase dedicated CNG powered cars and light duty
trucks. Obtain an ASE Blue Seal Certification, Add one new external customer to increase revenues
Sustainability Office - Reduce wasted resources (energy, materials) across City departments. Provide additional route to transparency between City and community.
Sustainability Office - Work across departments for maximum value of city-funded public projects. Educate public, coordinate w/ community groups to improve quality of lif
Educate City staff.
Radio Shop - Complete Fire Ground 4 system installation. Tower Safety improvements. 40 hr per employee education in two-way radio equipment or related field.
Central Stores - Training on new Office Depot website, on- site user departmental classes/training
Printshop - Continue training-online classes, 40 hrs. Meet with user departments to determine additional printing needs.
Sustainability Office - Facilitated energy efficiency and renewable energy projects using innovative funding and educated city employees on energy conservation/waste
reduction
Central Stores - Centralizing of office supplies, contracted 58 new items, will continue to add new items
Printshop - continued training, 30 hours of design training. Renewal 5 yr leases on 3 new machines
Building Maint Installation of a CNG ventilation system to meet NFPA regulations at our Sample St location. Expansion of our CNG fueling station at our Riverside
location that will allow eight (8) additional vehicles to fuel. Installation of a CNG station at our Sample Street garage to also fuel CNG vehicles.
We purchase and maintain City Assets keeping them available to our user departments, making the basics easy
We are a dedicated provider of quality and economical services to our customers.
Addition of two new external customers to increase revenues.
Equipment Services- Purchased 56 new vehicles either dedicated CNG or BI-fuel CNG/gasoline. Created 28 sets of bid specifications for vehicles/equipment
Radio Shop- Two-Way radio system digital upgrade consisting of 395 new mobile radios and 126 new portable radios, AVL system design, purchase and implementation
for use by all non public safety departments. Installation of a new intercom system used by the Fire Dept. 2015 Ford Interceptor installation and reference guide
developed, seventy four (74) vehicles.
Four (4) employees received licensing certifications for IDEM's underground storage tank program/training.
144
City of South Bend, Indiana 2016 Budget
Central Services - 222
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of Central Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager - Equipment Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Maintenance Mechanic Supervisor 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Superintendent II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Superintendent V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist Senior 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Maintenance Foreman II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Inventory Control Technician II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Printshop Technician 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Communications & Radio 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Radio Technician I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Radio Technician III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Office of Sustainability 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Sustainability Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0
Bargaining
Mechanic V's 12.0 12.0 4.0 12.0 12.0 12.0 12.0 12.0
Mechanic IV's 6.0 6.0 11.0 6.0 6.0 6.0 6.0 6.0
Machinist V's 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Parts Clerk I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Parts Clerk II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Janitor/General Labor 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining 24.0 24.0 21.0 24.0 24.0 24.0 24.0 24.0
Total Full-Time Employees 42.0 42.0 39.0 42.0 42.0 42.0 42.0 42.0
Explain Significant Staffing Changes Below:
N/A
145
City of South Bend, Indiana 2016 Budget
Central Services Capital - 224
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - - - - - - - - - -
Transfers In- - 271,850 - 130,519 189,584 48,138 44,836 25,000 (141,331) -52.0%
Total Revenue- - 271,850 - 130,519 189,584 48,138 44,836 25,000 (141,331) -52.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - 29,190 - 20,000 - - - - (9,190) -31.5%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - 8,950 - 60,019 39,584 48,138 44,836 25,000 51,069 570.6%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - -
Total Services & Charges- - 8,950 - 60,019 39,584 48,138 44,836 25,000 51,069 570.6%
Capital- - 233,710 - 50,500 150,000 - - - (183,210) -78.4%
Total Expenditures by Type- - 271,850 - 130,519 189,584 48,138 44,836 25,000 (141,331) -52.0%
Net Surplus / (Deficit)- - - - - - - - -
Beginning Cash Balance- - - - - - - - -
Cash Adjustments- - - - - - - - -
Ending Cash Balance- - - - - - - - -
Cash Reserves Target- - 54,370 - 26,104 37,917 9,628 8,967 5,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
We are moving monies from the Fund #222 Central Services to the Fund #224 Central Services Capital to cover our capital expenses for 2016. We will transfer revenue monies out of 222 to 224 during the year
to cover the following years capital expenses: (2) in ground hoists and (1) pressure washer. These funds are only expected to be used for cash capital purposes.
Fund receives transfers from Central Services fund to cover capital projects.
146
City of South Bend, Indiana 2016 Budget
Liability Insurance - 226
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations 2,988,576 2,859,719 1,222,727 611,384 2,223,480 2,312,419 2,404,915 2,501,112 2,751,223 1,000,753 81.8%
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 21,271 176,495 39,875 20,610 30,500 30,500 30,500 30,500 30,500 (9,375) -23.5%
Transfers In- - - - - - - - - - -
Total Revenue 3,009,847 3,036,214 1,262,602 631,994 2,253,980 2,342,919 2,435,415 2,531,612 2,781,723 991,378 78.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 121,958 131,899 220,993 79,647 172,425 179,464 183,053 186,714 190,449 (48,568) -22.0%
Fringe Benefits 43,297 47,608 93,498 33,346 77,710 83,779 89,229 95,169 101,646 (15,788) -16.9%
Total Personnel 165,255 179,507 314,491 112,993 250,135 263,243 272,282 281,883 292,095 (64,356) -20.5%
Supplies 14,343 17,193 36,189 16,928 30,734 26,249 26,774 27,309 27,855 (5,455) -15.1%
Services & Charges
Professional Services 144,500 132,000 142,669 94,625 122,500 124,950 127,449 129,998 132,598 (20,169) -14.1%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 8,567 11,333 27,500 6,922 45,500 45,500 45,500 45,500 45,500 18,000 65.5%
Travel 3,837 3,615 9,300 3,373 6,000 6,120 6,242 6,367 6,495 (3,300) -35.5%
Repairs & Maintenance 1,571 533 1,000 349 1,000 1,020 1,040 1,061 1,082 - 0.0%
Interfund Allocations 145,296 79,915 32,242 16,121 41,145 41,968 42,807 43,663 44,536 8,903 27.6%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 2,562,401 2,113,987 2,493,400 1,455,730 2,577,178 2,600,235 2,634,888 2,681,787 2,741,674 83,778 3.4%
Total Services & Charges 2,866,172 2,341,383 2,706,111 1,577,120 2,793,323 2,819,793 2,857,926 2,908,376 2,971,885 87,212 3.2%
Capital 23,994 3,555 - - - 25,000 - - - - -
Total Expenditures by Type 3,069,764 2,541,638 3,056,791 1,707,041 3,074,192 3,134,285 3,156,982 3,217,568 3,291,835 17,401 0.6%
Net Surplus / (Deficit)(59,917) 494,576 (1,794,189) (1,075,047) (820,212) (791,366) (721,566) (685,956) (510,112)
Beginning Cash Balance 5,245,412 5,185,497 5,683,353 5,683,353 3,889,164 3,068,952 2,277,587 1,556,020 870,064
Cash Adjustments 2 3,280 - (2,759) - - - - -
Ending Cash Balance 5,185,497 5,683,353 3,889,164 4,605,548 3,068,952 2,277,587 1,556,020 870,064 359,952
Cash Reserves Target 767,441 635,410 764,198 426,760 768,548 783,571 789,245 804,392 822,959 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Revenue: As a one-time event in 2015, we did not charge some of the departments for their share of liability insurance. In 2016, we have returned to our normal internal policy of charging all departments, except
for Police and Fire who are being eased back into the expense by being charged only 50% of their share. It is planned for them to pay the full amount in 2017. In 2016, we increased the budget for liability claims,
given the recent increase in claims filed. For the forecast, we have budgeted a slight decrease in this account.
147
City of South Bend, Indiana 2016 Budget
Liability Insurance - 226
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-The total amount spent for W/C from Public Safety GG Outcome$175,000$384,500$300,000$190,000
-The total amount spent for W/C for Public Works, Parks and Administration GG Outcome$75,000$148,695$120,000$85,000
-Total number of lost time days for injured employees GG Outcome 20 89 40 30
-Injured employee satisfaction survey BE Quality 98%N/A 90%95%
-Audits conducted (2X for all facilities )GG Quality 100%97.43%98.52%100%
-Audit results GG Quality 98%91.72%86.28%95%
-Number of restricted duty days GG Outcome 75 196 275 100
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund is used for expenditures of the City insurance program, including safety and risk management department, property insurance, workers compensation and general liability
coverage.
Reduction in Workers Compensation cost for Police Department of 43%
Reduction of claims reported from Police and Public Works/ Police= 37% Public works= 41%
Keep workplace injury and illnesses below the industry standards for municipalities
Reduction of Workers Compensation cost by 20% over 2015 cost
Reduction if claim occurrence by 30% over 2015 incidents
Implement the city wide training matrix that would include required and elective subjects. This would include a city certification program for OSHA, EPA and DOT training
topics as well as a CEU program.
Implementation of a city vehicle inventory inspection audit to be conducted no less than on a quarterly basis
Implement an incident review process for all auto and injury incidents; to be held with involved employee and supervisor. The outcome will result in training, updated
procedures and establishment of best practices
Introduce incentive programs for departments with challenges or increased injuries
Reduction of WC claims reported and the cost of treatment for injuries. This will be done with education, audits and incentive programs for the targeted areas which have high n
Lead the Safety and Risk department to achieve recognitions from peers for outstanding programs and below industry workers compensation claims and cost. This will be
archived by continuing education for the S & R staff as well as education for all city employees. Another key to achieving this recognition will be through incentive programs
that will be low to no cost to the budget.
Move all Safety and Risk functions to a department webpage. This will be a page that all departments will utilize for policies and procedures, limited training, best practice
education, regulatory updates and guides for departments to see their status in areas such as workers compensation, claims, training compliance and audit results.
148
City of South Bend, Indiana 2016 Budget
Liability Insurance - 226
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director, Safety & Risk 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Worker's Compensation Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Public Works Safety Coordinator 1.0 1.0 - - - - - -
Claims Adjuster- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 3.0 4.0 3.0 3.0 3.0 3.0 3.0 3.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 3.0 4.0 3.0 3.0 3.0 3.0 3.0 3.0
Explain Significant Staffing Changes Below:
Claims adjuster was paid out of the legal department budget prior to 2015. Due to the job duties, it is more appropriate to pay this position from
the liability insurance fund as this person is responsible for adjusting claims which are eventually paid from this fund. In addition, the Public
Works Safety Coordinator position was eliminted from the 2016 budget. The position is currently vacant.
149
City of South Bend, Indiana 2016 Budget
Loss Recovery - 227
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - 30,500 30,000 - - - - - (30,500) -100.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations 22,100 - - - - - - - - - -
Other Income 3,823,542 22,331 30,000 16,844 1,410 4,200 4,200 4,200 4,200 (28,590) -95.3%
Transfers In- - - - - - - - - - -
Total Revenue 3,845,642 22,331 60,500 46,844 1,410 4,200 4,200 4,200 4,200 (59,090) -97.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - 67,500 16,673 - - - - - (67,500) -100.0%
Services & Charges
Professional Services 251,171 548,227 385,600 240,386 350,000 - - - - (35,600) -9.2%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 1,336,277 2,895,035 1,641,863 - - - - - (2,895,035) -100.0%
Total Services & Charges 251,171 1,884,504 3,280,635 1,882,249 350,000 - - - - (2,930,635) -89.3%
Capital- 209,968 1,889,108 439,932 - - - - - (1,889,108) -100.0%
Total Expenditures by Type 251,171 2,094,472 5,237,243 2,338,854 350,000 - - - - (4,887,243) -93.3%
Net Surplus / (Deficit)3,594,471 (2,072,141) (5,176,743) (2,292,010) (348,590) 4,200 4,200 4,200 4,200
Beginning Cash Balance 4,341,561 7,936,033 5,867,278 5,867,278 690,535 341,945 346,145 350,345 354,545
Cash Adjustments 1 3,387 - (3,385) - - - - -
Ending Cash Balance 7,936,033 5,867,278 690,535 3,571,883 341,945 346,145 350,345 354,545 358,745
Cash Reserves Target 50,234 418,894 1,047,449 467,771 70,000 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- $2.8 million budgeted to address vacant & abandoned housing - over $1.1 million spent by 30 April
- $1.8 million carried over from 2014 for the Corridors projects (Western and Lincoln Way West). Nearly $450K has been spent to date in 2015.
2015 budget included funds for vacant & abandoned housing and corridor projects. These projects used a majority of the funds. 2016 budget includes funds for land remediation at Ignition Park.
This fund was established in 2008 as a collection point for settlement monies as a result of favorable outcomes from litigation. Its first inflow was $4.46 million received from the MTBE settlement. Then in 2013
the Studebaker/Oliver brownfield settlement was reached for $3.8 million. In 2013, the administration began using this fund for larger one-time projects, in accordance with its lack of a consistent revenue source.
150
City of South Bend, Indiana 2016 Budget
Public Safety Local Option Income Tax (LOIT) - 249
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes 5,892,386 6,380,029 6,466,190 3,233,095 6,791,160 6,926,983 7,065,523 7,206,833 7,350,970 324,970 5.0%
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 6,954 4,421 6,050 3,678 6,000 6,000 6,000 6,000 6,000 (50) -0.8%
Transfers In 683,303 - - - - - - - - - -
Total Revenue 6,582,643 6,384,450 6,472,240 3,236,773 6,797,160 6,932,983 7,071,523 7,212,833 7,356,970 324,920 5.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- 5,227,536 5,235,621 2,433,260 4,634,437 4,677,366 4,763,664 4,851,687 4,941,471 (601,184) -11.5%
Fringe Benefits- 1,895,877 2,010,930 944,698 1,966,189 2,112,822 2,299,499 2,511,969 2,754,053 (44,741) -2.2%
Total Personnel- 7,123,413 7,246,551 3,377,958 6,600,626 6,790,189 7,063,163 7,363,656 7,695,524 (645,925) -8.9%
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 7,540,389 - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 7,540,389 - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type 7,540,389 7,123,413 7,246,551 3,377,958 6,600,626 6,790,189 7,063,163 7,363,656 7,695,524 (645,925) -8.9%
Net Surplus / (Deficit)(957,746) (738,963) (774,311) (141,185) 196,534 142,794 8,360 (150,823) (338,554)
Beginning Cash Balance 2,989,940 2,032,194 1,293,979 1,293,979 519,668 716,202 858,996 867,356 716,533
Cash Adjustments(0) 748 - (3,553) - - - - -
Ending Cash Balance 2,032,194 1,293,979 519,668 1,149,241 716,202 858,996 867,356 716,533 377,979
Cash Reserves Target 1,508,078 1,424,683 1,449,310 675,592 1,320,125 1,358,038 1,412,633 1,472,731 1,539,105 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
The PS LOIT was able to fund (38) police officers wages and benefits ($3,696,821) and (32) Firefighters wages and benefits ($2,903,805) for 2016. This fund will continue to fewer officer/firefighter wages due to
wage and benefit costs increasing as a greater rate year over year than the PS LOIT revenues. Therefore, these individuals will be paid from the general fund in the future.
Statutory fund required by State Board of Accounts to account for collections of 0.25% public safety local option income tax implementation effective October 1, 2009. Fund is a "pass through" account with
proceeds transferred to the General Fund for police and fire operating costs. Funds transfers will occur as required to fund operations. Beginning in 2014, expenditures for police and fire personnel will be paid
directly from this fund.
151
City of South Bend, Indiana 2016 Budget
Public Safety Local Option Income Tax (LOIT) - 249
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining - - - - - - - -
Bargaining
Patrolman 1st Class 47.0 43.0 43.0 38.0 37.0 36.0 35.0 35.0
Firefighter 1st Class 38.0 37.0 37.0 32.0 31.0 30.0 29.0 29.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining 85.0 80.0 80.0 70.0 68.0 66.0 64.0 64.0
Total Full-Time Employees 85.0 80.0 80.0 70.0 68.0 66.0 64.0 64.0
Explain Significant Staffing Changes Below:
Due to increase in wages and benefits outpacing increases in PS LOIT revenues, fewer individuals will be paid from this fund in the future.
152
City of South Bend, Indiana 2016 Budget
Local Roads & Streets - 251
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 1,001,871 1,017,383 1,045,000 556,366 1,068,000 1,089,360 1,111,147 1,133,370 1,156,038 23,000 2.2%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 7,072 43,165 787,300 29,314 201,000 - - - - (586,300) -74.5%
Transfers In- - - - - - - - - - -
Total Revenue 1,008,943 1,060,548 1,832,300 585,680 1,269,000 1,089,360 1,111,147 1,133,370 1,156,038 (563,300) -30.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 397,338 471,771 460,229 - 450,000 450,000 450,000 450,000 450,000 (10,229) -2.2%
Services & Charges
Professional Services 7,500 - 16,639 11,000 13,000 15,000 15,000 15,000 15,000 (3,639) -21.9%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - 60,861 - 180,000 183,600 183,600 187,272 187,272 119,139 195.8%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 7,500 - 77,500 11,000 193,000 198,600 198,600 202,272 202,272 115,500 149.0%
Capital 377,030 85,703 1,798,492 238,616 588,000 440,000 450,000 450,000 450,000 (1,210,492) -67.3%
Total Expenditures by Type 781,868 557,474 2,336,221 249,616 1,231,000 1,088,600 1,098,600 1,102,272 1,102,272 (1,105,221) -47.3%
Net Surplus / (Deficit)227,075 503,074 (503,921) 336,064 38,000 760 12,547 31,098 53,766
Beginning Cash Balance 1,714,298 1,941,375 2,445,859 2,445,859 1,986,938 2,024,938 2,025,698 2,038,245 2,069,343
Cash Adjustments 2 1,410 45,000 (1,411) - - - - -
Ending Cash Balance 1,941,375 2,445,859 1,986,938 2,780,512 2,024,938 2,025,698 2,038,245 2,069,343 2,123,109
Cash Reserves Target 156,374 111,495 467,244 49,923 246,200 217,720 219,720 220,454 220,454 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 included several one time projects including Safe Routes to School. Therefore, the capital outflows are expected to be less in 2016. Refer to the Capital page for further detail on future spending.
Fund receives various grants originating from the State of Indiana.
153
City of South Bend, Indiana 2016 Budget
Excess Welfare Distribution - 252
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4 4 - - - - - - - - -
Transfers In- - - - - - - - - - -
Total Revenue 4 4 - - - - - - - - -
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- 1,146 8 - - - - - - (8) -100.0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- 1,146 8 - - - - - - (8) -100.0%
Net Surplus / (Deficit)4 (1,142) (8) - - - - - -
Beginning Cash Balance 1,146 1,150 8 8 (0) - - - -
Cash Adjustments(0) (0) - 0 0 - - - -
Ending Cash Balance 1,150 8 (0) 8 - - - - -
Cash Reserves Target- 229 2 - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
This fund was set up in 2009 for the purchase of radios with a one-time state revenue distribution of $2.9 million dollars. The fund will be closed in 2015.
154
City of South Bend, Indiana 2016 Budget
Human Rights Federal Grants - 258
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 146,650 185,783 189,000 6,667 145,000 145,000 145,000 145,000 145,000 (44,000) -23.3%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations 6,852 83,312 16,000 16,180 15,640 15,640 15,640 15,640 15,640 (360) -2.3%
Other Income 24,647 3,603 4,950 2,917 4,400 4,400 4,400 4,400 4,400 (550) -11.1%
Transfers In- - - - - - - - - - -
Total Revenue 178,149 272,698 209,950 25,764 165,040 165,040 165,040 165,040 165,040 (44,910) -21.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 80,267 82,049 92,298 42,334 89,355 91,142 92,965 94,824 96,721 (2,943) -3.2%
Fringe Benefits 25,612 27,766 31,359 15,079 33,462 36,808 40,489 44,538 48,992 2,103 6.7%
Total Personnel 105,879 109,815 123,657 57,413 122,817 127,950 133,454 139,362 145,712 (840) -0.7%
Supplies 3,801 1,902 2,800 584 2,300 2,300 2,300 2,300 2,300 (500) -17.9%
Services & Charges
Professional Services 33,651 51,456 61,500 30,770 49,221 50,205 51,210 52,234 53,278 (12,279) -20.0%
Printing & Advertising 36,589 24,190 26,500 20,017 15,000 15,000 15,000 15,000 15,000 (11,500) -43.4%
Utilities- - - - - - - - - - -
Education & Training 2,010 3,136 8,000 328 8,000 8,000 8,000 8,000 8,000 - 0.0%
Travel 9,287 8,519 18,600 734 15,700 15,700 15,700 15,700 15,700 (2,900) -15.6%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 6,319 10,200 8,000 1,336 8,800 8,800 8,800 8,800 8,800 800 10.0%
Total Services & Charges 87,856 97,501 122,600 53,185 96,721 97,705 98,710 99,734 100,778 (25,879) -21.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 197,536 209,218 249,057 111,182 221,838 227,956 234,463 241,396 248,791 (27,219) -10.9%
Net Surplus / (Deficit)(19,387) 63,480 (39,107) (85,418) (56,798) (62,916) (69,423) (76,356) (83,751)
Beginning Cash Balance 486,164 466,775 530,516 530,516 491,409 434,611 371,695 302,272 225,916
Cash Adjustments(2) 261 - 503 - - - - -
Ending Cash Balance 466,775 530,516 491,409 445,601 434,611 371,695 302,272 225,916 142,165
Cash Reserves Target 39,507 41,844 49,811 22,236 44,368 45,591 46,893 48,279 49,758 20.00%
Explain Significant Revenue and Expenditure Changes Below:
To keep the budget at 0%, we cut travel by $2,600 and other legal services by $2,000 based on prior year trends. Expenditures relating to a grant that expired in 2015 were also eliminated for 2016. Fund will
continue to operate at a deficit until more grants are received.
155
City of South Bend, Indiana 2016 Budget
Human Rights Federal Grants - 258
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
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2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
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Good Government (GG)
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Economic Development (ED)
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-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of inquiries handled. GG Effectiveness 107 137 105 100
-Number of trainings performed GG Output 6 10 10 10
-Number of cases investigated GG Output 106 100 98 100
-Number of no causes GG Output 77 73 80 78
-Number of open cases GG Output 60 64 58 58
-Number of cases over 180 days GG Effectiveness 0 10 12 6
-Number of probable causes GG Effectiveness 8 8 8 6
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Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
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Stay in a contractual relationship with EEOC and HUD to be able to receive federal monies and trainings in our field.
The purpose of the Human Rights Commission is to provide all of the city's citizens equal opportunity for education, employment, access to public conveniences and
accommodations and acquisition through purchase or rental of real property including, but not limited to, housing and to eliminate segregation or separation base on race, religion,
color, sex, disability, national origin, ancestry, sexual orientation or gender identity and familial status in housing, since such segregation is an impediment to equal opportunity. To
provide trainings in the commission's jurisdiction to all.
Successfully maintained an education and outreach grant from the U.S. Department of Housing and Urban Development.
Performed Diversity trainings for the new police recruits as well as the new fire fighters as they were about to become members of their respective departments.
Set up informational booths at the Martin Luther King celebration, policemen's night out, Cinco De Mayo celebration and career services at Bethel College.
Hosted the Annual Fair Housing Awards, Scholarship and Training again this year. We gave away $3,500 in scholarships.
The HRC will continue to work toward producing every case that we take within 180 days.
Maintained the two federal contracts that the Commission has with the EEOC and the U.S. Department of Housing and Urban Development.
The Director was reappointed to the EEOC - Fepa Committee.
Successfully hosted a joint training with EEOC and HUD in the city of South Bend for employees and the community.
The Commission held a regional Diversity Training for police departments from South Bend, Mishawaka, Elkhart, Lakeville, Notre Dame and Plymouth, Indiana and Niles,
Berrien Springs and Benton Harbor, Michigan.
Continued to work with all entities within St. Joseph County to ensure that all of the citizens of South Bend and the rest of the county have an avenue to register their
complaints.
Maintain a policy that requires all cases filed with the Commission be completed within 180 days.
Work with IT to make the SBHRC website more accessible and user friendly for our citizens to be able to file complaints on line as well as being able to reach other websites
from our website.
Continue to work with Respondent and Charging Parties by educating both concerning how the Commission works. Make it easy for all of our citizens to understand their
rights under the South Bend Human Rights Ordinance.
Maintain working relationships with other organizations and groups in our community to ensure that the Commission is known .
Get cases investigated in 180 days or less.
Make a concentrated effort to resolve disputes through mediation and settlement discussions before they become formal charges.
Hold as many public trainings and speaking engagements as possible to keep the community informed concerning human rights. Send Staff to as many trainings as possible to
keep them up to date on the latest court rulings.
Continue to seek grants and other sources of funding in an effort to stay viable and efficient.
Eliminating discrimination while continually maintaining enough resources the Commission effective and a valued part of this community.
Valuing Diversity in our community and teaching others the benefits of a diverse community. Getting others to realize that diversity strengthens our community through
inclusion of all people of all races, colors, sexes, sexual orientations, national origins, differently abled as well as all religions and political affiliations.
Maintaining contract numbers with EEOC and HUD when the number of actual charges filed is decreasing.
156
City of South Bend, Indiana 2016 Budget
Human Rights Federal Grants - 258
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Investigator III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Investigator V 1.0 1.0 1.0 - - - - -
Investigator VI- - - 1.0 1.0 1.0 1.0 1.0
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- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Bargaining
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- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
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- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Explain Significant Staffing Changes Below:
Proposing to add Investigator VI to the salary ordinance in order to give long serving employees the incentive to move up in the
organization.
157
City of South Bend, Indiana 2016 Budget
East Race Waterway - 271
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 49 32 50 16 30 - - - - (20) -40.0%
Transfers In- - - - - - - - - - -
Total Revenue 49 32 50 16 30 - - - - (20) -40.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- 9,092 4,000 2,098 - - - - - (4,000) -100.0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Administration- - - - -
IT- - - - -
Payments in Lieu of Taxes (PILOT)- - - - -
Central Stores- - - - -
Print Shop- - - - -
GIS- - - - -
Liability Insurance- - - - -
Telephone- - - - -
Unemployment Insurance- - - - -
311 Call Center- - - - -
Utilities- - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- 9,092 4,000 2,098 - - - - - (4,000) -100.0%
Net Surplus / (Deficit)49 (9,060) (3,950) (2,082) 30 - - - -
Beginning Cash Balance 14,323 14,372 5,315 5,315 1,365 1,395 1,395 1,395 1,395
Cash Adjustments 0 3 - (3) - - - - -
Ending Cash Balance 14,372 5,315 1,365 3,230 1,395 1,395 1,395 1,395 1,395
Cash Reserves Target- 1,818 800 420 - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund accounts for revenues and expenditures for the East Race Waterway. Revenues were derived from race event entry fees. At this time, no races are anticipated being held.
158
City of South Bend, Indiana 2016 Budget
Morris & Palais Marketing - 273
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 7,018 10,610 17,900 3,613 18,000 18,000 18,000 18,000 18,000 100 0.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 95 75 100 91 150 153 156 159 162.36 50 50.0%
Transfers In- - - - - - - - - - -
Total Revenue 7,113 10,685 18,000 3,704 18,150 18,153 18,156 18,159 18,162 150 0.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 5,891 11,957 18,974 3,332 18,000 18,000 18,000 18,000 18,000 (974) -5.1%
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 2,000 - - - - - - - - - -
Total Services & Charges 7,891 11,957 18,974 3,332 18,000 18,000 18,000 18,000 18,000 (974) -5.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 7,891 11,957 18,974 3,332 18,000 18,000 18,000 18,000 18,000 (974) -5.1%
Net Surplus / (Deficit)(778) (1,272) (974) 372 150 153 156 159 162
Beginning Cash Balance 28,763 27,985 26,729 26,729 25,755 25,905 26,058 26,214 26,373
Cash Adjustments 1 16 - (15) - - - - -
Ending Cash Balance 27,985 26,729 25,755 27,086 25,905 26,058 26,214 26,373 26,536
Cash Reserves Target 1,578 2,391 3,795 666 3,600 3,600 3,600 3,600 3,600 20.00%
Explain Significant Revenue and Expenditure Changes Below:
- Revenue for this fund is collected through donations and sponsorships and used to assist with continued promotions of and within the Morris Complex. Starting 2013, we were able to not only advertise on the
Electronic Billboard at the Linebacker, but to secure sponsorships to help fund the advertising for it. No signficifant changes expected for 2016.
159
City of South Bend, Indiana 2016 Budget
Morris & Palais Marketing - 273
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
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-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
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-
Good Government (GG)
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-
-
-
-
Economic Development (ED)
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-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Secure Sponsorships ticket stock and ticket envelopes GG Output 2 2 2 2
-Secure Sponsorships for the TV monitors in the Lobby GG Outcome 5 5 5 5
-Give tours of the Morris Complex GG Outcome 45 xx 33 40
-Secure future Sponsorships for the DTSB billboard (weeks)GG Outcome 45 22 35 40
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Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
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Revenue for this fund is collected through donations and sponsorships and used to assist with continued promotions of and within the Morris Complex.
Challenge: - Securing business sponsorships when many NFP also seeking funds. - Solutions: - will inquire and ask for the support from multiple businesses when deemed
appropriate.
Continuously secure sponsorships for Ticket stock and Ticket envelopes
Continuously secure sponsorships for the DTSB Electronic Billboard Co-Op
Continuously secure sponsorships for the TV Monitors in the Grand Lobby
Secured sponsors for the DTSB Electronic Billboard message Co-Op
The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate, non-reverting fund to receive monies from the selling of commercial
promotions and advertising on the marquee attached to The Morris Performing Arts Center; to receive monies from marketing sponsorships such as commercial ads on the ticket
envelopes; and to accept donations to the Morris Performing Arts Center and Palais Royale (Morris Complex). All sums collected are used for the sole purpose of assisting with
continued promotions for both the Morris PAC and the Palais Royale (Morris Complex).
Secured sponsors for Ticket Stock
Secured sponsors for Ticket Envelopes
Secured 5 sponsors for the TV Monitors in the Lobby
Gave approximately 33 tours which included over 450 people
160
City of South Bend, Indiana 2016 Budget
Police Take Home Vehicle Program - 278
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 124,848 123,640 124,200 62,239 64,400 64,000 64,000 64,000 64,000 (59,800) -48.1%
Transfers In- - - - - - - - - - -
Total Revenue 124,848 123,640 124,200 62,239 64,400 64,000 64,000 64,000 64,000 (59,800) -48.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 63,700 60,580 61,100 - - - - - - (61,100) -100.0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - 10,000 - 10,000 10,000 10,000 10,000 10,000 - 0.0%
Total Services & Charges- - 10,000 - 10,000 10,000 10,000 10,000 10,000 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 63,700 60,580 71,100 - 10,000 10,000 10,000 10,000 10,000 (61,100) -85.9%
Net Surplus / (Deficit)61,148 63,060 53,100 62,239 54,400 54,000 54,000 54,000 54,000
Beginning Cash Balance 391,805 452,953 516,310 516,310 569,410 623,810 677,810 731,810 785,810
Cash Adjustments(0) 297 - (298) - - - - -
Ending Cash Balance 452,953 516,310 569,410 578,251 623,810 677,810 731,810 785,810 839,810
Cash Reserves Target 12,740 12,116 14,220 - 2,000 2,000 2,000 2,000 2,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Budgeting revenues to assume the decrease in revenue from officers' for fuel based on discussions with the FOP. This fund continues to hold a healthy cash balance to insure adequate coverage in case of an
accident while an officer is off duty. Fund used to collected money from officers to pay of off-duty fuel used; however, this will not continue in 2016 due to the price of fuel decreasing.
This fund is used to account for expenses associated with claims arising from the use of program vehicles occurring while officers are not on duty. Funding is provided by officers participating in the program.
161
City of South Bend, Indiana 2016 Budget
311 Call Center - 279
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - 499,357 515,389 532,182 549,962 #REF!499,357 -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - - - - - - - - - -
Transfers In- - - - - - - - - - -
Total Revenue- - - - 499,357 515,389 532,182 549,962 #REF!499,357 -
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - 322,897 329,355 335,942 342,661 349,514 322,897 -
Fringe Benefits- - - - 136,678 145,491 154,919 165,187 176,379 136,678 -
Total Personnel- - - - 459,575 474,846 490,861 507,848 525,893 459,575 -
Supplies- - - - 5,300 5,406 5,514 5,624 5,737 5,300 -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - 2,417 2,464 2,514 2,564 2,615 2,417 -
Travel- - - - 11,500 11,730 11,965 12,204 12,448 11,500 -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - 16,585 16,917 17,255 17,601 17,953 16,585 -
Administration- - - - -
IT 3,333 3,399 3,467 3,537 3,608
Payments in Lieu of Taxes (PILOT)- - - - -
Central Stores- - - - -
Print Shop- - - - -
GIS 11,352 11,579 11,811 12,047 12,288
Liability Insurance 1,901 1,939 1,977 2,017 2,057
Telephone- - - - -
Unemployment Insurance- - - - -
311 Call Center- - - - -
Utilities- - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - 3,980 4,026 4,073 4,121 4,170 3,980 -
Total Services & Charges- - - - 34,482 35,137 35,807 36,490 37,186 34,482 -
Capital- - - - - - - - #REF!- -
Total Expenditures by Type- - - - 499,357 515,389 532,182 549,962 #REF!499,357 -
Net Surplus / (Deficit)- - - - (0) - - - #REF!
Beginning Cash Balance- - - - - (0) (0) (0) (0)
Cash Adjustments- - - - - - - - -
Ending Cash Balance- - - - (0) (0) (0) (0) #REF!
Cash Reserves Target- - - - - - - - #REF!0.00%
Explain Significant Revenue and Expenditure Changes Below:
The 311 Call Center was budgeted in the General Fund in prior years. For 2016 a separate Internal Service Fund has been set up to account for the 311 Call Center. The 311 Call Director will no longer be split
between 311 and Water Works. This increased cost has been offset by reducing a Liaison position from full-time to part-time. We are budgeting for an increase in rent charged by the Building Department. A
new expense is Telephone Expense, which this department has not paid in the past.
162
City of South Bend, Indiana 2016 Budget
311 Call Center - 279
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
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2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
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-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Average time to answer (seconds)GG Efficiency 30 36 35 33
-Percentage handled within 30 seconds GG Efficiency 80%80%70%75%
-% of abandoned calls GG Efficiency 5%6%7%6%
-Call volume GG Output 275,000 163,598 222,000 248,200
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Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
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-
Attended Tech Media's Digital Summit
This department was established in 2013 to provide residents a central resource for information and access to governmental services. This fund was established in 2015 (for 2016
activity) to report on this department's activities separately.
100% functional during 2/2/15 partial snow day while other government offices were closed.
Acquired Animal Care & Control, Engineering's Lamp Post and Down spout requests, Community Investment's SBHIP
Began utilizing interactive mapping for storm damage reporting
Developed Liaison call monitoring guidelines for scoring efficiencies
Attended AGCCP Conference
Attended 311 Synergy Conference
Expect to acquire the Department of Code Enforcement, Building Department and City Clerk's Office by year's end which will complete our projected partnerships.
Attended H T E's Midwestern Conference SUGA
Attended Pfeil Innovation Center's Emersion Workshop
Provide one stop service center for South Bend citizens
Handle citizen inquiries and requests in a timely manner
Implement additional NaviLine features with department workflows
Convert additional departments to 311 hotline/knowledge base
Continue to promote city-wide awareness of the 311 Call Center and its objectives
VETS Program involvement
Acquiring new departments of the City and learning their processes with the goal of improving efficiencies at both the department and Call Center levels, ie. Code Enforcement
and Building Department
The challenge is to improve responsiveness with the goal being quicker resolution of citizens' issues.
Possibly partnering with St. Joseph County by sharing the informational calls that 311 has already handled for them.
163
City of South Bend, Indiana 2016 Budget
311 Call Center - 279
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of 311 Customer Service 0.5 0.5 0.5 1.0 0.5 0.5 0.5 0.5
311 Customer Service Liaison 6.0 4.0 4.0 3.0 4.0 4.0 4.0 4.0
311 Customer Service Liaison II- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
311 Customer Service Supervisor- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Non-Bargaining 6.5 6.5 6.5 6.0 6.5 6.5 6.5 6.5
Bargaining
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 6.5 6.5 6.5 6.0 6.5 6.5 6.5 6.5
Explain Significant Staffing Changes Below:
The 311 Call Center Director has gone from 0.5 FTE to 1.0 FTE. One 311 Customer Service Liaison position has been reduced from full-time
to part-time. Positions were budgeted in the General Fund for 2015 and prior years and are reflected above for comparison purposes only.
164
City of South Bend, Indiana 2016 Budget
Police Block Grants - 280
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 13 11 125 13 - - - - - (125) -100.0%
Transfers In- - - - - - - - - - -
Total Revenue 13 11 125 13 - - - - - (125) -100.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - - - - - - - -
Net Surplus / (Deficit)13 11 125 13 - - - - -
Beginning Cash Balance 3,804 3,817 3,830 3,830 3,955 3,955 3,955 3,955 3,955
Cash Adjustments 0 2 - (2) - - - - -
Ending Cash Balance 3,817 3,830 3,955 3,841 3,955 3,955 3,955 3,955 3,955
Cash Reserves Target- - - - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This fund is dormant with no activity other than interest earnings on residual cash balances.
To account for federal grants which provide financing for police activities.
165
City of South Bend, Indiana 2016 Budget
Economic Revenue Bond - 281
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 93 77 300 93 150 100 100 100 100 (150) -50.0%
Transfers In- - - - - - - - - - -
Total Revenue 93 77 300 93 150 100 100 100 100 (150) -50.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - - - - - - - -
Net Surplus / (Deficit)93 77 300 93 150 100 100 100 100
Beginning Cash Balance 27,035 27,128 27,220 27,220 27,520 27,670 27,770 27,870 27,970
Cash Adjustments(0) 16 - (16) - - - - -
Ending Cash Balance 27,128 27,220 27,520 27,297 27,670 27,770 27,870 27,970 28,070
Cash Reserves Target- - - - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund used to only to pay for the expenses of issuing and maintaining Economic Development Commission revenue bonds. This fund is not used often. Fund receives interest earnings on residual cash balances.
Exploring possibility of closing this fund.
166
City of South Bend, Indiana 2016 Budget
Emergency Medical Service Capital - 287
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - 400,000 396,727 75,000 75,000 - - - (325,000) -81.3%
Charges for Services- - 2,472,739 - 2,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (472,739) -19.1%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - 350 715 500 350 350 350 350 150 42.9%
Transfers In- - 750,000 - - - - - - (750,000) -100.0%
Total Revenue- - 3,623,089 397,442 2,075,500 1,075,350 1,000,350 1,000,350 1,000,350 (1,547,589) -42.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - 50,000 50,000 50,000 50,000 50,000 50,000 -
Interest & Fees- - - - 5,000 5,000 5,000 5,000 5,000 5,000 -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - 55,000 55,000 55,000 55,000 55,000 55,000 -
Capital- - 750,000 35,728 1,829,000 780,000 1,845,000 780,000 1,870,000 1,079,000 143.9%
Total Expenditures by Type- - 750,000 35,728 1,884,000 835,000 1,900,000 835,000 1,925,000 1,134,000 151.2%
Net Surplus / (Deficit)- - 2,873,089 361,714 191,500 240,350 (899,650) 165,350 (924,650)
Beginning Cash Balance- - - - 2,873,089 3,064,589 3,304,939 2,405,289 2,570,639
Cash Adjustments- - - (0) - - - - -
Ending Cash Balance- - 2,873,089 361,714 3,064,589 3,304,939 2,405,289 2,570,639 1,645,989
Cash Reserves Target- - 150,000 7,146 376,800 167,000 380,000 167,000 385,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
The revenues in this fund come from Medicaid Reimbursements and inter-fund transfers.
This Fund was created in 2015 to capture Capital Expenditures for the Fire Department.
167
City of South Bend, Indiana 2016 Budget
Emergency Medical Service Operating - 288
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- 300 2,500 2,229 - - - - - (2,500) -100.0%
Charges for Services 2,952,657 2,728,720 5,146,565 2,411,120 5,063,012 5,200,000 5,300,000 5,400,000 5,500,000 (83,553) -1.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 9,669 2,300 10,000 1,000 10,000 10,000 10,000 10,000 10,000 - 0.0%
Donations- 1,000 - - - - - - - - -
Other Income 5,360,706 19,406 20,000 10,758 12,000 12,000 12,000 12,000 12,000 (8,000) -40.0%
Transfers In- - 500,000 - - - - - - (500,000) -100.0%
Total Revenue 8,323,032 2,751,726 5,679,065 2,425,107 5,085,012 5,222,000 5,322,000 5,422,000 5,522,000 (594,053) -10.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - 3,409,545 832,485 3,518,667 3,400,000 2,800,000 2,800,000 2,800,000 109,122 3.2%
Fringe Benefits- - 1,430,708 311,900 1,464,571 1,496,792 1,526,727 1,557,262 1,588,407 33,863 2.4%
Total Personnel- - 4,840,253 1,144,385 4,983,238 4,896,792 4,326,727 4,357,262 4,388,407 142,985 3.0%
Supplies 214,277 197,381 292,000 185,208 270,000 300,000 300,000 325,000 325,000 (22,000) -7.5%
Services & Charges
Professional Services 208,114 143,072 27,870 11,004 25,000 35,000 35,000 35,000 35,000 (2,870) -10.3%
Printing & Advertising - - - - - - - - - - -
Utilities- - 30,500 3,999 30,500 30,500 40,000 40,000 45,000 - 0.0%
Education & Training- - 17,000 2,087 17,000 17,000 17,000 17,000 17,000 - 0.0%
Travel- - - - - - - - - - -
Repairs & Maintenance 34,088 194,453 206,967 58,173 193,600 200,000 200,000 205,000 205,000 (13,367) -6.5%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 38,681 148,321 256,044 128,898 260,000 265,272 225,000 235,000 240,000 3,956 1.5%
Interest & Fees 1,986 99,175 192,729 97,821 186,000 177,874 170,730 163,830 156,705 (6,729) -3.5%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 1,000,000 1,000,000 750,000 - - - - - - (750,000) -100.0%
Other Services & Charges 10,140 17,115 93,000 26,451 93,000 - - - - - 0.0%
Total Services & Charges 1,293,009 1,602,136 1,574,110 328,433 805,100 725,646 687,730 695,830 698,705 (769,010) -48.9%
Capital 6,789,211 3,647,115 149,003 - - - - - - (149,003) -100.0%
Total Expenditures by Type 8,296,497 5,446,632 6,855,366 1,658,026 6,058,338 5,922,438 5,314,457 5,378,092 5,412,112 (797,028) -11.6%
Net Surplus / (Deficit)26,535 (2,694,906) (1,176,301) 767,081 (973,326) (700,438) 7,543 43,908 109,888
Beginning Cash Balance 5,522,335 5,554,585 2,911,017 2,911,017 1,734,716 761,390 60,952 68,495 112,403
Cash Adjustments 5,715 51,338 - (26,046) - - - - -
Ending Cash Balance 5,554,585 2,911,017 1,734,716 3,652,052 761,390 60,952 68,495 112,403 222,291
Cash Reserves Target 1,659,299 1,089,326 1,371,073 331,605 1,211,668 1,184,488 1,062,891 1,075,618 1,082,422 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- Answered approximately 15,000 calls for ambulance service
- Provided ambulance coverage for the University of Notre Dame sporting and extracurricular events.
2015 Included a $500,000 transfer in from the general fund in order to help with expected capital costs. Due to Medicaid reimbursements expected in 2015 and 2016, no transfers in from the general fund were
budgeted for 2016 and beyond. Transfers will likely take place between the Capital Fund and the Operating Fund in future years to cover the shortfalls.
This Fund covers captures revenues and expenditures for the EMS Division of the South Bend Fire Department, to include coverage of area events, ambulance services, and EMS billing.
168
City of South Bend, Indiana 2016 Budget
Emergency Medical Service Operating - 288
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Financial Specialist I- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Accounting Clerk IV- 3.0 3.0 3.0 3.0 3.0 3.0 3.0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Non-Bargaining - 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Bargaining
Assistant Chief- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Captain- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Paramedic Lieutenant- 15.0 15.0 8.0 8.0 8.0 8.0 8.0
Firefighter 1st Class- 30.0 30.0 22.0 22.0 22.0 22.0 22.0
Firefighter 2nd Class- - 15.0 15.0 15.0 15.0 15.0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Bargaining- 47.0 47.0 47.0 47.0 47.0 47.0 47.0
Total Full-Time Employees- 51.0 51.0 51.0 51.0 51.0 51.0 51.0
Explain Significant Staffing Changes Below:
N/A
169
City of South Bend, Indiana 2016 Budget
HazMat - 289
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 16,722 24,055 14,000 13,787 10,000 10,000 10,000 10,000 10,000 (4,000) -28.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 40 63 100 113 - - - - - (100) -100.0%
Transfers In- - - - - - - - - - -
Total Revenue 16,762 24,118 14,100 13,900 10,000 10,000 10,000 10,000 10,000 (4,100) -29.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- 697 31,530 21,542 10,000 10,000 10,000 10,000 10,000 (21,530) -68.3%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital 3,238 - - - - - - - - - -
Total Expenditures by Type 3,238 697 31,530 21,542 10,000 10,000 10,000 10,000 10,000 (21,530) -68.3%
Net Surplus / (Deficit)13,524 23,421 (17,430) (7,642) - - - - -
Beginning Cash Balance 2,683 16,207 39,651 39,651 22,221 22,221 22,221 22,221 22,221
Cash Adjustments 0 23 - (23) - - - - -
Ending Cash Balance 16,207 39,651 22,221 31,987 22,221 22,221 22,221 22,221 22,221
Cash Reserves Target 648 139 6,306 4,308 2,000 2,000 2,000 2,000 2,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
This fund captures revenue generated from Hazardous Materials Response per ordinance.
170
City of South Bend, Indiana 2016 Budget
Indiana River Rescue - 291
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- 975 - - - - - - - - -
Charges for Services 65,700 40,000 45,000 22,200 45,000 45,000 45,000 47,500 47,500 - 0.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 368 300 350 328 200 200 200 200 200 (150) -42.9%
Transfers In- - - - - - - - - - -
Total Revenue 66,068 41,275 45,350 22,528 45,200 45,200 45,200 47,700 47,700 (150) -0.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- 1,846 5,000 1,154 13,000 13,000 13,000 15,000 15,000 8,000 160.0%
Fringe Benefits 1,508 628 2,500 - 2,500 - - - - - 0.0%
Total Personnel 1,508 2,474 7,500 1,154 15,500 13,000 13,000 15,000 15,000 8,000 106.7%
Supplies 36,820 1,973 8,800 2,008 10,800 10,000 10,000 10,000 10,000 2,000 22.7%
Services & Charges
Professional Services 2,900 - 3,000 - - - - - - (3,000) -100.0%
Printing & Advertising - 975 5,000 - 5,000 2,500 2,500 2,500 2,500 - 0.0%
Utilities- - - - - - - - - - -
Education & Training 6,876 8,268 6,000 3,472 6,000 6,000 6,000 6,000 6,000 - 0.0%
Travel 6,000 3,853 14,000 2,667 14,000 - - - - - 0.0%
Repairs & Maintenance 4,709 14,050 44,000 17,347 44,000 - - - - - 0.0%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 3,500 - 7,500 2,226 - - - - - (7,500) -100.0%
Total Services & Charges 23,985 27,146 79,500 25,712 69,000 8,500 8,500 8,500 8,500 (10,500) -13.2%
Capital 27,460 - 25,000 20,997 - - 25,000 - - (25,000) -100.0%
Total Expenditures by Type 89,773 31,593 120,800 49,871 95,300 31,500 56,500 33,500 33,500 (25,500) -21.1%
Net Surplus / (Deficit)(23,705) 9,682 (75,450) (27,343) (50,100) 13,700 (11,300) 14,200 14,200
Beginning Cash Balance 119,423 95,718 105,460 105,460 50,100 0 13,700 2,400 16,600
Cash Adjustments(0) 60 20,090 (60) - - - - -
Ending Cash Balance 95,718 105,460 50,100 78,057 0 13,700 2,400 16,600 30,800
Cash Reserves Target 17,955 6,319 24,160 9,974 19,060 6,300 11,300 6,700 6,700 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- Conducted 3 IRRS schools
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
- The school is looking to enhance curriculum and add additional modules, to include, but not limited to, Personal Water Craft usage by responders.
N/A
Captures revenue and expenditures for the Indiana River Rescue School. The school is administered by the South Bend Fire Department and is a collaboration with Indiana DNR and other agencies.
171
City of South Bend, Indiana 2016 Budget
Police Grants - 292
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 162,838 76,921 90,000 56,891 - - - - - (90,000) -100.0%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- (55) - 55 - - - - - - -
Transfers In- - - - - - - - - - -
Total Revenue 162,838 76,866 90,000 56,946 - - - - - (90,000) -100.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 36,911 958 14,186 14,790 - - - - - (14,186) -100.0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 147,305 90,959 507 - - - - - (90,959) -100.0%
Total Services & Charges- 147,305 90,959 507 - - - - - (90,959) -100.0%
Capital 19,543 37,702 - - - - - - - - -
Total Expenditures by Type 56,454 185,965 105,145 15,297 - - - - - (105,145) -100.0%
Net Surplus / (Deficit)106,384 (109,099) (15,145) 41,649 - - - - -
Beginning Cash Balance 98,125 204,509 95,464 95,464 80,319 80,319 80,319 80,319 80,319
Cash Adjustments(0) 54 - (55) - - - - -
Ending Cash Balance 204,509 95,464 80,319 137,058 80,319 80,319 80,319 80,319 80,319
Cash Reserves Target 11,291 37,193 21,029 3,059 - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
No additional grants expected for this fund in 2016.
COPS Block grant accounts for Federal Grants providing funding for police activities as stipulated in each grant.
172
City of South Bend, Indiana 2016 Budget
Police Academy - 294
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 20,745 18,275 20,500 20,488 20,000 20,000 20,000 20,000 20,000 (500) -2.4%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 268 223 2,200 234 2,500 2,500 2,500 2,500 2,500 300 13.6%
Transfers In- - - - - - - - - - -
Total Revenue 21,013 18,498 22,700 20,722 22,500 22,500 22,500 22,500 22,500 (200) -0.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 169 1,305 1,750 935 1,500 1,500 1,500 1,500 1,500 (250) -14.3%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 19,179 5,695 12,045 19,945 10,000 10,000 10,000 10,000 10,000 (2,045) -17.0%
Travel- - 1,688 1,686 1,500 1,500 1,500 1,500 1,500 (188) -11.1%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 7,396 11,300 8,267 2,905 9,500 9,500 9,500 9,500 9,500 1,233 14.9%
Total Services & Charges 26,575 16,995 22,000 24,536 21,000 21,000 21,000 21,000 21,000 (1,000) -4.5%
Capital- - - - - - - - - - -
Total Expenditures by Type 26,744 18,300 23,750 25,471 22,500 22,500 22,500 22,500 22,500 (1,250) -5.3%
Net Surplus / (Deficit)(5,731) 198 (1,050) (4,749) - - - - -
Beginning Cash Balance 73,815 68,085 68,322 68,322 67,272 67,272 67,272 67,272 67,272
Cash Adjustments 0 40 - (41) - - - - -
Ending Cash Balance 68,085 68,322 67,272 63,533 67,272 67,272 67,272 67,272 67,272
Cash Reserves Target 5,349 3,660 4,750 5,094 4,500 4,500 4,500 4,500 4,500 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
This fund is used to account for revenue (tuition) and expenditures (seminars, travel, lectures, and career days) related to the advancement of present and future police officers.
173
City of South Bend, Indiana 2016 Budget
COPS MORE Grants - 295
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 12,000 2,300 106,658 12,000 73,750 25,000 25,000 25,000 25,000 (32,908) -30.9%
Charges for Services 10,454 9,140 15,000 3,800 10,000 10,000 10,000 10,000 10,000 (5,000) -33.3%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations 250 - 3,250 - 3,250 - - - - - 0.0%
Other Income 364 974 3,350 345 5,000 1,000 1,000 1,000 1,000 1,650 49.3%
Transfers In- - 22,000 20,965 - - - - - (22,000) -100.0%
Total Revenue 23,068 12,414 150,258 37,110 92,000 36,000 36,000 36,000 36,000 (58,258) -38.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 5,636 8,549 45,735 27,130 47,000 36,000 36,000 36,000 36,000 1,265 2.8%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 11,379 10,976 66,000 2,773 45,000 - - - - (21,000) -31.8%
Total Services & Charges 11,379 10,976 66,000 2,773 45,000 - - - - (21,000) -31.8%
Capital- - 60,600 - - - - - - (60,600) -100.0%
Total Expenditures by Type 17,015 19,525 172,335 29,903 92,000 36,000 36,000 36,000 36,000 (80,335) -46.6%
Net Surplus / (Deficit)6,053 (7,111) (22,077) 7,207 - - - - -
Beginning Cash Balance 107,289 113,343 106,295 106,295 84,218 84,218 84,218 84,218 84,218
Cash Adjustments 1 63 - (62) - - - - -
Ending Cash Balance 113,343 106,295 84,218 113,440 84,218 84,218 84,218 84,218 84,218
Cash Reserves Target 3,403 3,905 34,467 5,981 18,400 7,200 7,200 7,200 7,200 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
This fund is used to account for Federal Grants providing funding as outlined in the grant.
174
City of South Bend, Indiana 2016 Budget
Federal Drug Enforcement - 299
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 160,829 59,110 75,000 63,744 160,000 160,000 160,000 160,000 160,000 85,000 113.3%
Donations- - - - - - - - - - -
Other Income 33,740 8,614 2,000 513 2,000 2,000 2,000 2,000 2,000 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 194,569 67,724 77,000 64,257 162,000 162,000 162,000 162,000 162,000 85,000 110.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 51,637 38,767 84,759 44,872 55,000 55,000 55,000 55,000 55,000 (29,759) -35.1%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training 3,390 990 10,000 3,740 10,000 10,000 10,000 10,000 10,000 - 0.0%
Travel 4,140 5,272 5,000 4,279 5,000 5,000 5,000 5,000 5,000 - 0.0%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 2,925 21,133 19,201 15,083 47,000 47,000 47,000 47,000 47,000 27,799 144.8%
Total Services & Charges 10,455 27,395 34,201 23,102 62,000 62,000 62,000 62,000 62,000 27,799 81.3%
Capital 82,658 41,179 130,000 45,221 45,000 45,000 45,000 45,000 45,000 (85,000) -65.4%
Total Expenditures by Type 144,750 107,341 248,960 113,195 162,000 162,000 162,000 162,000 162,000 (86,960) -34.9%
Net Surplus / (Deficit)49,819 (39,617) (171,960) (48,938) - - - - -
Beginning Cash Balance 335,341 385,160 345,543 345,543 173,583 173,583 173,583 173,583 173,583
Cash Adjustments 0 (0) - 39,001 - - - - -
Ending Cash Balance 385,160 345,543 173,583 335,606 173,583 173,583 173,583 173,583 173,583
Cash Reserves Target 28,950 21,468 49,792 22,639 32,400 32,400 32,400 32,400 32,400 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Less capital spending budgeted for in 2016 due to fewer requirements.
This fund is used to account for expenditures for drug abuse and trafficking enforcement. Financing provided by distributions from the authorized agencies confiscated property sale.
175
City of South Bend, Indiana 2016 Budget
Hall of Fame Debt Service - 313
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 1,268,179 497,768 1,177,620 501,785 1,200,000 1,200,000 125,681 - - 22,380 1.9%
Local Income Taxes- - - - - - - - - - -
Other Taxes 67,316 45,683 45,358 36,400 71,000 72,420 73,868 - - 25,642 56.5%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations 71,468 85,677 51,078 25,539 112,111 114,354 116,641 - - 61,033 119.5%
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- (41) 50 41 101 101 101 - - 51 102.0%
Transfers In- - - - - - - - - - -
Total Revenue 1,406,963 629,087 1,274,106 563,765 1,383,212 1,386,875 316,291 - - 109,106 8.6%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 1,115,000 1,130,000 1,150,000 570,000 1,180,000 1,215,000 615,000 - - 30,000 2.6%
Interest & Fees 153,000 141,300 122,000 66,000 88,015 53,408 11,224 - - (33,985) -27.9%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 1,268,000 1,271,300 1,272,000 636,000 1,268,015 1,268,408 626,224 - - (3,985) -0.3%
Capital- - - - - - - - - - -
Total Expenditures by Type 1,268,000 1,271,300 1,272,000 636,000 1,268,015 1,268,408 626,224 - - (3,985) -0.3%
Net Surplus / (Deficit)138,963 (642,213) 2,106 (72,235) 115,197 118,467 (309,933) - -
Beginning Cash Balance 574,439 716,336 74,164 74,164 76,270 191,467 309,933 0 0
Cash Adjustments 2,934 41 - (42) - - - - -
Ending Cash Balance 716,336 74,164 76,270 1,887 191,467 309,933 0 0 0
Cash Reserves Target 253,600 254,260 254,400 127,200 253,603 253,682 125,245 - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
College Football Hall of Fame Bond will be paid off in the first half of 2018. No other activity is included in this fund.
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). PILOT taxes paid by the utilities are received monthly in this fund.
176
City of South Bend, Indiana 2016 Budget
2003 Airport Debt Reserve - 315
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 3,567 2,949 5,000 3,529 5,000 5,000 5,000 5,000 5,000 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 3,567 2,949 5,000 3,529 5,000 5,000 5,000 5,000 5,000 - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 3,567 3,548 5,000 2,929 5,000 5,000 5,000 5,000 5,000 - 0.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 3,567 3,548 5,000 2,929 5,000 5,000 5,000 5,000 5,000 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 3,567 3,548 5,000 2,929 5,000 5,000 5,000 5,000 5,000 - 0.0%
Net Surplus / (Deficit)- (599) - 600 - - - - -
Beginning Cash Balance 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904
Cash Adjustments- 599 - (600) - - - - -
Ending Cash Balance 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904
Cash Reserves Target 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 1,038,904 100.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund used to accumulate monies as a reserve for the payment of Redevelopment Authority bonds for the 2003 (refinanced in 2011) Airport Taxable Project. Bond associated with this fund pays off in 2024.
177
City of South Bend, Indiana 2016 Budget
Coveleski Debt Service Reserve - 317
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 1,725 1,430 3,800 1,717 1,800 1,800 - - - (2,000) -52.6%
Transfers In- - - - - - - - - - -
Total Revenue 1,725 1,430 3,800 1,717 1,800 1,800 - - - (2,000) -52.6%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - 156,624 345,000 - - -
Interest & Fees- - - - - - - 8,970 - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - 156,624 353,970 - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - - - 156,624 353,970 - - -
Net Surplus / (Deficit)1,725 1,430 3,800 1,717 1,800 1,800 (156,624) (353,970) -
Beginning Cash Balance 501,748 503,472 505,194 505,194 508,994 510,794 512,594 355,970 2,000
Cash Adjustments(0) 292 - (291) - - - - -
Ending Cash Balance 503,472 505,194 508,994 506,620 510,794 512,594 355,970 2,000 2,000
Cash Reserves Target 503,472 505,194 508,994 506,620 510,794 512,594 355,970 2,000 2,000 100.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Debt service reserve fund for 2010 Coveleski Stadium bonds in the amount of $4.98M which closed December 23, 2010. This money remains in the fund as security for bond holders and will be used to make a
portion of the July 15, 2018 payment the final bond payment due on January 15, 2019.
Fund used to accumulate monies as a reserve for the payment of the Coveleski Stadium recovery zone economic development bonds. Financing for debt payments to be provided by professional sports and
development area taxes (PSDA) and county option income tax revenues if BSCDA revenues are insufficient.
178
City of South Bend, Indiana 2016 Budget
River West TIF (Airport) - 324
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 13,340,354 14,284,734 16,433,274 9,396,168 16,723,300 17,808,613 18,358,133 18,409,171 18,409,171 290,026 1.8%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - 490,500 292,000 396,000 394,000 395,000 396,500 396,500 (94,500) -19.3%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - 143,000 14,061 125,000 125,000 125,000 - - (18,000) -12.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- 92,430 - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,406,779 196,817 3,122,432 1,814,711 1,630,014 205,671 41,000 41,000 41,000 (1,492,418) -47.8%
Transfers In 279,530 3,548 4,993,040 4,979,607 11,000 11,000 11,000 11,000 11,000 (4,982,040) -99.8%
Total Revenue 16,026,663 14,577,529 25,182,246 16,496,547 18,885,314 18,544,284 18,930,133 18,857,671 18,857,671 (6,296,932) -25.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 689,808 3,828,469 6,029,904 1,848,956 337,705 869,917 1,596,807 2,590,282 2,590,284 (5,692,199) -94.4%
Printing & Advertising 605 12,555 25,000 - 25,000 25,000 25,000 25,000 25,000 - 0.0%
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 60,259 68,000 - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 2,402,500 2,612,779 4,792,418 2,659,901 4,223,500 4,838,000 5,405,000 5,588,750 5,777,500 (568,918) -11.9%
Interest & Fees 969,527 839,178 1,683,166 936,545 1,525,896 1,757,886 2,052,947 1,864,117 1,675,365 (157,270) -9.3%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 594,557 571,486 213,607 140,350 - - - - - (213,607) -100.0%
Total Services & Charges 4,717,256 7,932,467 12,744,095 5,585,752 6,112,101 7,490,803 9,079,754 10,068,149 10,068,149 (6,631,994) -52.0%
Capital 4,510,652 285,293 34,966,502 1,998,507 13,587,899 10,509,197 9,420,246 8,431,851 8,431,851 (21,378,603) -61.1%
Total Expenditures by Type 9,227,908 8,217,760 47,710,597 7,584,259 19,700,000 18,000,000 18,500,000 18,500,000 18,500,000 (28,010,597) -58.7%
Net Surplus / (Deficit)6,798,755 6,359,769 (22,528,351) 8,912,288 (814,686) 544,284 430,133 357,671 357,671
Beginning Cash Balance 18,429,252 25,020,129 31,411,026 31,411,026 8,882,675 8,067,989 8,612,273 9,042,406 9,400,077
Cash Adjustments(207,877) 31,128 - 68,758 - - - - -
Ending Cash Balance 25,020,129 31,411,026 8,882,675 40,392,072 8,067,989 8,612,273 9,042,406 9,400,077 9,757,748
Cash Reserves Target 2,306,977 2,054,440 11,927,649 1,896,065 4,925,000 4,500,000 4,625,000 4,625,000 4,625,000 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Transfers in for 2015 relate to TIF realignment and merging funds from old South Bend Central Development Area and Central Medical District. All of the Central Medical cash was transferred into River West.
Portion of South Bend Central Development Area was transferred into River East and remainder in River West. This caused significant cash build up in River West. At mid-June 2015, DCI has projects in the works
which would commit 99% of the available funds, if all were to come to fruition.
To account for expenditures for improvements in the River West Development Tax Incremental Financing (TIF) areas. TIF revenue is derived from property tax proceeds in excess of those attributable to the
assessed valuation of the properties in the district before declaration of the TIF.
179
City of South Bend, Indiana 2016 Budget
SBCDA 2003 Debt Reserve - 328
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 5,959 4,927 13,000 5,896 6,000 6,000 6,000 6,000 6,000 (7,000) -53.8%
Transfers In- - - - - - - - - - -
Total Revenue 5,959 4,927 13,000 5,896 6,000 6,000 6,000 6,000 6,000 (7,000) -53.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 5,959 5,929 6,000 4,894 6,000 6,000 6,000 6,000 6,000 - 0.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 5,959 5,929 6,000 4,894 6,000 6,000 6,000 6,000 6,000 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 5,959 5,929 6,000 4,894 6,000 6,000 6,000 6,000 6,000 - 0.0%
Net Surplus / (Deficit)- (1,002) 7,000 1,002 - - - - -
Beginning Cash Balance 1,735,840 1,735,840 1,735,840 1,735,840 1,742,840 1,742,840 1,742,840 1,742,840 1,742,840
Cash Adjustments- 1,002 - (1,002) - - - - -
Ending Cash Balance 1,735,840 1,735,840 1,742,840 1,735,840 1,742,840 1,742,840 1,742,840 1,742,840 1,742,840
Cash Reserves Target 1,735,840 1,735,840 1,742,840 1,735,840 1,742,840 1,742,840 1,742,840 1,742,840 1,742,840 100.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
To accumulate monies as a reserve for the payment of the 2003 (refinanced in 2011) South Bend Central Development Area (Downtown) bonds. Bond will be paid off in 2024.
180
City of South Bend, Indiana 2016 Budget
Professional Sports Development - 377
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 597,111 551,252 747,750 377,510 660,000 679,800 693,396 139,421 - (87,750) -11.7%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 80,593 68,328 66,261 31,093 49,718 36,180 21,292 5,497 - (16,543) -25.0%
Transfers In- - - - - - - - - - -
Total Revenue 677,704 619,580 814,011 408,603 709,718 715,980 714,688 144,918 - (104,293) -12.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 595,000 705,000 720,000 410,000 730,000 750,000 770,000 345,000 - 10,000 1.4%
Interest & Fees 181,470 160,545 135,603 71,573 108,052 77,955 44,870 9,770 - (27,551) -20.3%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 100,000 - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 876,470 865,545 855,603 481,573 838,052 827,955 814,870 354,770 - (17,551) -2.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 876,470 865,545 855,603 481,573 838,052 827,955 814,870 354,770 - (17,551) -2.1%
Net Surplus / (Deficit)(198,766) (245,965) (41,592) (72,970) (128,334) (111,975) (100,183) (209,853) -
Beginning Cash Balance 1,040,822 842,057 596,436 596,436 554,844 426,511 314,535 214,353 4,500
Cash Adjustments 1 344 - (344) - - - - -
Ending Cash Balance 842,057 596,436 554,844 523,122 426,511 314,535 214,353 4,500 4,500
Cash Reserves Target 175,294 173,109 171,121 96,315 167,610 165,591 162,974 70,954 - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund is currently used for Coveleski debt service. Revenues are allocated from sales tax from Century Center, Morris PAC, Coveleski Stadium and the Studebaker National Museum. The fund is also used to
supplement Century Center Capital. In addition to the Cove bond, there is a smaller loan being paid for the Synagogue, used as the Cove's pro shop, which will be paid off in 2018. This fund is scheduled to
sunset in 2019.
181
City of South Bend, Indiana 2016 Budget
Coveleski Stadium - 401
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - 15,000 - 15,000 20,000 20,000 20,000 20,000 - 0.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 92 13,600 100 138 200 200 200 200 200 100 100.0%
Transfers In- - - - - - - - - - -
Total Revenue 92 13,600 15,100 138 15,200 20,200 20,200 20,200 20,200 100 0.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - - - - - - - -
Net Surplus / (Deficit)92 13,600 15,100 138 15,200 20,200 20,200 20,200 20,200
Beginning Cash Balance 26,758 26,850 40,474 40,474 55,574 70,774 90,974 111,174 131,374
Cash Adjustments 0 24 - (24) - - - - -
Ending Cash Balance 26,850 40,474 55,574 40,588 70,774 90,974 111,174 131,374 151,574
Cash Reserves Target- - - - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Due to increased attendance at Coveleski Stadium, the revenue from the attendance bonus has been increased.
182
City of South Bend, Indiana 2016 Budget
Coveleski Stadium - 401
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Attendance GG, ED Outcome 350,000 261,839 280,000 300,000
-
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund accounts for capital projects for Coveleski Stadium
Increased attendance due to the franchise being associated with the Chicago Cub parent club
The addition of new amenities for the fans
The new Performance Center for team training and public use
Increased attendance, bringing people to downtown South Bend
This fund's revenues are derived through payments by the Team's owner as proscribed in the Stadium Lease Agreement. For several years, the amount has been reduced to
$75,000 per year plus attendance incentives.
Traditionally, $75,000 has been deposited in fund 201, Parks Special Revenue. Revenues in excess of $75,000 were deposited in this fund. Revenues in excess of $75,000 were
deposited in this fund.
No expenditures are budgeted in this fund for 2016.
183
City of South Bend, Indiana 2016 Budget
Zoo Endowment - 403
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations 8 - - - - - - - - - -
Other Income 168 139 200 167 200 - - - - - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 176 139 200 167 200 - - - - - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital- - 49,000 - - - - - - (49,000) -100.0%
Total Expenditures by Type- - 49,000 - - - - - - (49,000) -100.0%
Net Surplus / (Deficit)176 139 (48,800) 167 200 - - - -
Beginning Cash Balance 48,846 49,022 49,190 49,190 390 590 590 590 590
Cash Adjustments 0 29 - (28) - - - - -
Ending Cash Balance 49,022 49,190 390 49,329 590 590 590 590 590
Cash Reserves Target- - 9,800 - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This fund's revenue was derived from donations from trust funds that have dissolved. Because the Potawatomi Zoological Society has taken over operation of the Zoo, it is unlikely there will be additional
donations made to this fund in the foreseeable future. The budgeted appropriation for 2015 was to cover unplanned capital expense and will probably not be utilized. It is possible this fund will be used to fulfill
Park's obligation for additional Zoo capital in 2016 as stated in the memorandum of understanding, and/or be closed.
This fund is intended for donations specifically restricted to Potawatomi Zoo. The Potawatomi Zoological Society took operation of the Zoo through a public-private partnership beginning in January of 2014.
184
City of South Bend, Indiana 2016 Budget
County Option Income Tax (COIT) - 404
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes 7,846,939 8,645,811 8,859,912 4,429,956 9,454,023 9,643,103 9,835,966 10,032,685 10,233,339 594,111 6.7%
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations 386,328 398,628 409,856 205,321 430,349 438,956 447,735 456,690 465,823 20,493 5.0%
Fines & Forfeitures- - - - - - - - - - -
Donations 42,900 - - - - - - - - - -
Other Income 232,889 164,248 614,203 257,291 448,612 448,612 448,612 448,612 448,612 (165,591) -27.0%
Transfers In- - - - - - - - - - -
Total Revenue 8,509,056 9,208,687 9,883,971 4,892,568 10,332,984 10,530,671 10,732,312 10,937,986 11,147,774 449,013 4.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - 308,045 114,936 302,530 308,581 314,752 321,047 327,468 (5,515) -1.8%
Fringe Benefits- - 119,032 39,566 116,909 122,754 128,892 135,337 - (2,123) -1.8%
Total Personnel- - 427,077 154,502 419,439 431,335 443,644 456,384 327,468 (7,638) -1.8%
Supplies 1,189,293 1,069,185 1,164,804 432,840 1,564,175 1,564,175 1,564,175 1,564,175 1,564,175 399,371 34.3%
Services & Charges
Professional Services 298,250 476,326 1,402,787 278,979 832,200 832,200 832,200 832,200 832,200 (570,587) -40.7%
Printing & Advertising 1,740 8,433 152,000 150,691 2,000 2,000 2,000 2,000 2,000 (150,000) -98.7%
Utilities 1,471,181 1,490,503 1,491,000 777,803 1,560,000 1,591,200 1,623,024 1,655,484 1,688,594 69,000 4.6%
Education & Training- 7,336 96,100 15,405 83,700 83,700 83,700 83,700 83,700 (12,400) -12.9%
Travel- 103 20,770 9,877 20,210 20,210 20,210 20,210 20,210 (560) -2.7%
Repairs & Maintenance 1,046,595 1,196,136 1,624,612 470,787 1,979,567 1,979,567 1,979,567 1,979,567 1,979,567 354,955 21.8%
Interfund Allocations 498,924 565,803 615,096 305,158 527,824 538,380 549,148 560,131 571,333 (87,272) -14.2%
Debt Service:
Principal 2,075,982 1,561,126 2,111,293 1,034,204 2,248,777 2,361,460 2,151,779 2,083,917 1,881,271 137,484 6.5%
Interest & Fees 467,552 436,282 378,211 160,129 342,193 277,748 223,881 175,080 127,802 (36,018) -9.5%
Grants & Subsidies 315,760 316,116 465,938 149,297 525,857 500,000 500,000 500,000 500,000 59,919 12.9%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 676,882 1,100,000 1,500,000 750,000 1,500,000 750,000 750,000 750,000 750,000 - 0.0%
Other Services & Charges 628,093 819,314 2,932,361 326,701 1,036,737 1,050,000 750,000 500,000 250,000 (1,895,624) -64.6%
Total Services & Charges 7,480,959 7,977,478 12,790,168 4,429,031 10,659,065 9,986,465 9,465,509 9,142,289 8,686,677 (2,131,103) -16.7%
Capital 260,171 116,276 1,278,322 28,551 314,000 - - - - (964,322) -75.4%
Total Expenditures by Type 8,930,423 9,162,939 15,660,371 5,044,924 12,956,679 11,981,975 11,473,328 11,162,848 10,578,321 (2,703,692) -17.3%
Net Surplus / (Deficit)(421,367) 45,748 (5,776,400) (152,356) (2,623,695) (1,451,304) (741,016) (224,862) 569,453
Beginning Cash Balance 15,327,002 14,905,635 14,960,014 14,960,014 9,183,614 6,559,919 5,108,615 4,367,600 4,142,738
Cash Adjustments(0) 8,631 - 71,600 - - - - -
Ending Cash Balance 14,905,635 14,960,014 9,183,614 14,879,259 6,559,919 5,108,615 4,367,600 4,142,738 4,712,191
Cash Reserves Target 4,465,212 4,581,470 7,830,186 2,522,462 6,478,339 5,990,988 5,736,664 5,581,424 5,289,160 50.00%
Explain Significant Revenue and Expenditure Changes Below:
Overall decrease in spending in 2016 over 2015 due to the end of the Vacant & Abandoned Housing program in 2015. This decreased expenses by approx. $2 million. Also, 2015 included equipment expenses of
approx. $900,000 which was not required in the 2016 budget. Increases to the expenditures included Façade grants of $200,000, Bus Shelters of $180,000 and the LWW Ambassador program of $150,000. This
fund is also used for various vehicle and other leases. Curb & Sidewalk program remains at 2015 level of $1,500,000.
185
City of South Bend, Indiana 2016 Budget
County Option Income Tax (COIT) - 404
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund is used to account for 0.6% local option income tax charged in St. Joseph County. Distributions are made monthly by State of Indiana based on certified tax levies. Fund used
for debt service, certain organization grants and operational subsidies, capital expenditures, information technology and other uses as deemed by the Mayor and Council.
Funds used to ensure completion of projects in a timely manner (i.e. Vacant & Abandoned Housing program).
Continue to earn interest on available cash balance.
Adequate cash reserves maintained.
Continued to replace employee computers and equipment.
Maintain fund reserves as the reserves are important for preserving the City credit rating.
Fund performs within budgetary guidelines.
Properly account for Local Option Inform Tax received from State.
In recent years, General Fund costs have been transferred to COIT because of limited property tax revenue due to circuit breaker caps.
186
City of South Bend, Indiana 2016 Budget
County Option Income Tax (COIT) - 404
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Chief Technology Officer- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Chief Innovation Officer- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Business Analyst- 2.0 1.0 2.0 2.0 2.0 2.0 2.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining - 4.0 3.0 4.0 4.0 4.0 4.0 4.0
Bargaining
n/a- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees- 4.0 3.0 4.0 4.0 4.0 4.0 4.0
Explain Significant Staffing Changes Below:
In 2015, one of the business analyst positions was filled by a contract employee.
187
City of South Bend, Indiana 2016 Budget
Park Nonreverting Capital - 405
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 17,510 39,276 46,000 7,036 58,000 58,000 60,000 60,000 60,000 12,000 26.1%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 1,386 1,083 2,200 1,842 4,000 4,000 4,000 4,000 4,000 1,800 81.8%
Transfers In 209,824 96,819 95,500 - 100,500 100,000 100,000 100,000 100,000 5,000 5.2%
Total Revenue 228,720 137,178 143,700 8,878 162,500 162,000 164,000 164,000 164,000 18,800 13.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 104,634 50,075 67,273 27,007 58,000 65,000 65,000 65,000 65,000 (9,273) -13.8%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- 6,500 - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 6,850 37,329 50,660 5,928 - 20,000 20,000 20,000 20,000 (50,660) -100.0%
Total Services & Charges 6,850 43,829 50,660 5,928 - 20,000 20,000 20,000 20,000 (50,660) -100.0%
Capital 36,730 95,000 75,000 - 131,000 75,000 75,000 75,000 75,000 56,000 74.7%
Total Expenditures by Type 148,214 188,904 192,933 32,935 189,000 160,000 160,000 160,000 160,000 (3,933) -2.0%
Net Surplus / (Deficit)80,506 (51,726) (49,233) (24,057) (26,500) 2,000 4,000 4,000 4,000
Beginning Cash Balance 492,385 572,891 521,465 521,465 472,232 445,732 447,732 451,732 455,732
Cash Adjustments 0 300 - 2,219 - - - - -
Ending Cash Balance 572,891 521,465 472,232 499,627 445,732 447,732 451,732 455,732 459,732
Cash Reserves Target 29,643 37,781 38,587 6,587 37,800 32,000 32,000 32,000 32,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Funding for this fund is through a portion of user fees from various venues and must be dedicated to that particular venue. These are picnic sites at Potawatomi and Rum Village Parks, Forestry, Central Mowing,
the East Race Waterway, Howard Park Ice Rink, and the golf courses. Potawatomi Zoo revenues are now retained by the Potawatomi Zoological Society per the memorandum of understanding. Revenues are
dependent on attendance at the various locations.
188
City of South Bend, Indiana 2016 Budget
Park Nonreverting Capital - 405
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Elbel Golf Course- Customer Service Index (CSI)GG Quality 4.25 3.9 3.9 4.0
-Erskine Golf Course- CSI GG Quality 4.0 3.9 3.5 3.75
-Nonreverting Golf Revenue GG Outcome 100,000 87,025 87,000 90,000
-East Race Waterway Nonreverting Revenue GG Outcome 7,000 5,789 8,000 9,000
-Howard Park Ice Rink Nonreverting Revenue GG Outcome 6,000 4,005 6,000 7,000
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
The additional revenue provided by this fund is increasingly more significant due to the dwindling capital provided from the Parks Special Revenue fund due to decreased
property tax revenues. Because the revenues in this fund are based on attendance, it is important to offer the public a quality entertainment choice for their dollar.
Provide additional revenue for major repairs and equipment for designated facilities and operations
Fund accounts for capital improvement projects for park venues, including picnic facilities, forestry, East Race, Howard Park Ice Rink, and City Golf Courses. For 2015, capital
for Central Mowing has been accounted for in this fund. Funding provided by user fees collected and deposited directly or in Fund 201 and transferred to this fund.
Provide additional revenue for major repairs and equipment for designated facilities and operations
189
City of South Bend, Indiana 2016 Budget
Cumulative Capital Development - 406
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 463,331 430,786 450,000 237,380 433,000 430,000 420,000 410,000 400,000 (17,000) -3.8%
Local Income Taxes- - - - - - - - - - -
Other Taxes 39,849 38,234 38,000 18,744 37,700 38,000 38,000 38,000 38,000 (300) -0.8%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations 46,055 46,692 52,191 26,096 53,037 54,097 55,179 56,283 57,409 846 1.6%
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,913 2,674 2,500 1,587 3,000 3,000 3,000 3,000 3,000 500 20.0%
Transfers In- - - - - - - - - - -
Total Revenue 552,148 518,386 542,691 283,807 526,737 525,097 516,179 507,283 498,409 (15,954) -2.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations 504 - - - - - - - - - -
Debt Service:
Principal 566,652 685,082 517,681 347,550 512,847 511,097 502,179 493,283 484,409 (4,834) -0.9%
Interest & Fees 34,962 37,852 25,010 13,918 13,890 14,000 14,000 14,000 14,000 (11,120) -44.5%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 602,118 722,934 542,691 361,468 526,737 525,097 516,179 507,283 498,409 (15,954) -2.9%
Capital- - - - - - - - - - -
Total Expenditures by Type 602,118 722,934 542,691 361,468 526,737 525,097 516,179 507,283 498,409 (15,954) -2.9%
Net Surplus / (Deficit)(49,970) (204,548) - (77,661) (0) 0 0 (0) (0)
Beginning Cash Balance 835,769 785,799 581,586 581,586 581,586 581,586 581,586 581,586 581,586
Cash Adjustments(1) 335 - (335) - - - - -
Ending Cash Balance 785,799 581,586 581,586 503,590 581,586 581,586 581,586 581,586 581,586
Cash Reserves Target 150,530 180,734 135,673 90,367 131,684 131,274 129,045 126,821 124,602 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- Continue to secure competitive lease financing for city vehicles and equipment for local and national leasing companies.
- Minimize the interest rate paid on lease financing.
N/A
The Cumulative Capital Development Fund receives property taxes and is used to finance the lease/purchase of police vehicles and related equipment. The property tax rate in the fund is a fixed rate so the
property tax revenue received has been declining due to circuit breaker property tax caps. The fund also receives auto excise taxes, commercial vehicle excise taxes and payment in lieu of taxes revenue.
190
City of South Bend, Indiana 2016 Budget
Cumulative Capital Improvement - 407
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 421,457 417,476 397,000 117,652 410,000 410,000 410,000 260,000 260,000 13,000 3.3%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 25,122 25,083 26,050 418 25,700 25,700 25,700 25,700 25,700 (350) -1.3%
Transfers In- - - - - - - - - - -
Total Revenue 446,579 442,559 423,050 118,070 435,700 435,700 435,700 285,700 285,700 12,650 3.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 326,250 330,000 339,750 168,750 345,000 356,250 183,750 - - 5,250 1.5%
Interest & Fees 41,325 39,800 28,125 15,000 20,907 12,657 2,757 - - (7,218) -25.7%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 367,575 369,800 367,875 183,750 365,907 368,907 186,507 - - (1,968) -0.5%
Capital- - - - - - - - - - -
Total Expenditures by Type 367,575 369,800 367,875 183,750 365,907 368,907 186,507 - - (1,968) -0.5%
Net Surplus / (Deficit)79,004 72,759 55,175 (65,680) 69,793 66,793 249,193 285,700 285,700
Beginning Cash Balance 97,720 176,724 249,627 249,627 304,802 374,595 441,388 690,581 976,281
Cash Adjustments(1) 144 - (144) - - - - -
Ending Cash Balance 176,724 249,627 304,802 183,803 374,595 441,388 690,581 976,281 1,261,981
Cash Reserves Target 91,894 92,450 91,969 45,938 91,477 92,227 46,627 - - 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
No significant changes are anticipated for 2016.
This fund is used to account for state cigarette tax distribution revenue, hotel/motel tax and South Bend School Corporation contractual revenue used for Century Center related debt service. The Century Center
Bond will be paid off in 2018. The Hotel/Motel tax dollars will then be used to pay for the Century Center Energy Savings Bond that was issued in 2015.
191
City of South Bend, Indiana 2016 Budget
Economic Development Income Tax (EDIT) - 408
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes 8,177,352 8,796,821 8,981,877 4,490,939 9,594,602 9,882,440 10,178,913 10,484,281 10,798,809 612,725 6.8%
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 150,000 - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 354,660 - 0.0%
Donations- - - - - - - - - - -
Other Income 103,065 58,457 63,100 34,286 60,000 60,000 60,000 62,000 62,000 (3,100) -4.9%
Transfers In- - - - - - - - - - -
Total Revenue 8,785,077 9,209,938 9,549,637 5,029,885 10,159,262 10,447,100 10,743,573 11,050,941 11,365,469 609,625 6.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- 279,632 - - - - - - - - -
Fringe Benefits- 116,235 - - - - - - - - -
Total Personnel- 395,867 - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 60,787 79,892 54,001 5,374 - - - - - (54,001) -100.0%
Printing & Advertising 24,098 20,947 15,754 10,452 - - - - - (15,754) -100.0%
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 741,522 280,732 448,192 331,877 75,000 75,000 75,000 75,000 75,000 (373,192) -83.3%
Interfund Allocations 816 - - - - - - - - - -
Debt Service:
Principal 1,610,000 1,266,581 1,477,202 390,000 1,045,000 774,184 340,635 353,538 361,441 (432,202) -29.3%
Interest & Fees 304,214 245,520 299,721 48,568 229,662 260,344 239,439 230,436 221,151 (70,059) -23.4%
Grants & Subsidies 444,126 633,500 755,308 266,100 883,750 800,000 800,000 800,000 800,000 128,442 17.0%
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 4,417,519 5,862,101 6,483,782 2,576,105 6,483,782 6,500,000 6,500,000 6,500,000 6,500,000 - 0.0%
Other Services & Charges 324,279 910,737 595,789 145,019 1,535,490 1,500,000 1,500,000 1,500,000 1,500,000 939,701 157.7%
Total Services & Charges 7,927,361 9,300,010 10,129,749 3,773,495 10,252,684 9,909,528 9,455,074 9,458,974 9,457,592 122,935 1.2%
Capital- 185,964 4,000 3,200 197,500 - - - - 193,500 4837.5%
Total Expenditures by Type 7,927,361 9,881,841 10,133,749 3,776,695 10,450,184 9,909,528 9,455,074 9,458,974 9,457,592 316,435 3.1%
Net Surplus / (Deficit)857,716 (671,903) (584,112) 1,253,190 (290,922) 537,572 1,288,499 1,591,967 1,907,877
Beginning Cash Balance 9,984,411 10,842,128 10,176,142 10,176,142 9,592,030 9,301,108 9,838,680 11,127,179 12,719,146
Cash Adjustments 1 5,917 - (5,919) - - - - -
Ending Cash Balance 10,842,128 10,176,142 9,592,030 11,423,414 9,301,108 9,838,680 11,127,179 12,719,146 14,627,023
Cash Reserves Target 3,963,681 4,940,921 5,066,875 1,888,348 5,225,092 4,954,764 4,727,537 4,729,487 4,728,796 50.00%
Explain Significant Revenue and Expenditure Changes Below:
Major changes for 2016 include the addition of the Parks Bond which are funded through EDIT. In 2017, the current CEDIT Bond with annual debt service payments of approx. $880,000 per year will be paid
off, therefore, a large decrease in the debt service expenditures is expected. In 2016, increases were made for Vacant & Abandoned upkeep/land purchases/grants ($1,088,000). EDIT is used to assist in the
funding of Department of Community Investment operating expenses ($1,967,638), Department of Code Enforcement operating expenses ($2,033,776), Animal Care and Control operating expenses ($629,368),
and Street Department operating expenses and paving costs ($1,853,000). None of these operating expense items changed significantly from 2015 to 2016.
192
City of South Bend, Indiana 2016 Budget
Economic Development Income Tax (EDIT) - 408
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Maintain Cash Reserves GG Output$5,000,000$10,176,142$9,759,070$5,100,000
-Interest Earned GG Output$62,000$25,527$50,000$60,000
-Cash Reserves % of Expenditures GG Output>50%98%100%>50%
-Debt Service Paid/% Paid on Time GG Output 4/100%4/100%4/100%4/100%
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund is used to account for 0.4% local option income tax revenue. Distributions are made monthly from the State of Indiana based on certified tax levies. Fund used for debt
service, economic development, capital expenditures benefitting economic development, street department operations, grants/subsidies and general infrastructure maintenance.
Continue to earn interest on invested cash balance.
Funds used for debt service payments made in timely manner.
Adequate cash reserves maintained.
Maintain cash reserves in excess of City target reserve policy of 50% of annual expenditures (fund reserves reviewed by bond rating agencies and the source of repayment for
certain bonds).
Successfully collect and account for local option income tax distributed by the County on a monthly basis.
Fund performs within budgetary guidelines.
193
City of South Bend, Indiana 2016 Budget
Urban Development Action Grants (UDAG) - 410
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 3,833 78 1,040,436 242,092 169,827 104,225 132,618 140,083 130,658 (870,609) -83.7%
Transfers In- - - - - - - - - - -
Total Revenue 3,833 78 1,040,436 242,092 169,827 104,225 132,618 140,083 130,658 (870,609) -83.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - 438,203 146,068 238,173 126,143 132,619 140,083 130,659 (200,030) -45.6%
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - 438,203 146,068 238,173 126,143 132,619 140,083 130,659 (200,030) -45.6%
Capital- - - - - - - - - - -
Total Expenditures by Type- - 438,203 146,068 238,173 126,143 132,619 140,083 130,659 (200,030) -45.6%
Net Surplus / (Deficit)3,833 78 602,233 96,024 (68,346) (21,918) (1) (0) (1)
Beginning Cash Balance 23,753 27,587 27,681 27,681 629,914 561,568 539,650 539,649 539,649
Cash Adjustments 1 16 - (16) - - - - -
Ending Cash Balance 27,587 27,681 629,914 123,689 561,568 539,650 539,649 539,649 539,648
Cash Reserves Target- - 87,641 29,214 47,635 25,229 26,524 28,017 26,132 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This fund is used to account for economic development expenditures which are financed by federal grants and loan repayments. BDC payback was deferred until April 2015. Due to deferral, investment interest
income was reduced. Revenues come from BDC's payback of initial loan fund capitalization. Expenditures are made to reimburse COIT for costs in renovation of the Doubletree garage.
This fund is used to account for economic development expenditures which are financed by federal grants and loan repayments.
194
City of South Bend, Indiana 2016 Budget
Major Moves - 412
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 500,882 536,455 813,687 380,132 1,509,366 1,487,407 1,153,178 1,153,178 686,247 695,679 85.5%
Transfers In- - - - - - - - - - -
Total Revenue 500,882 536,455 813,687 380,132 1,509,366 1,487,407 1,153,178 1,153,178 686,247 695,679 85.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - 750,000 750,000 750,000 750,000 750,000 750,000 -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - 750,000 750,000 750,000 750,000 750,000 750,000 -
Capital 1,253,681 4,038,690 3,096,061 1,082,033 840,000 500,000 475,000 475,000 475,000 (2,256,061) -72.9%
Total Expenditures by Type 1,253,681 4,038,690 3,096,061 1,082,033 1,590,000 1,250,000 1,225,000 1,225,000 1,225,000 (1,506,061) -48.6%
Net Surplus / (Deficit)(752,799) (3,502,235) (2,282,374) (701,901) (80,634) 237,407 (71,822) (71,822) (538,753)
Beginning Cash Balance 7,896,696 7,143,898 3,643,765 3,643,765 1,361,391 1,280,757 1,518,164 1,446,342 1,374,520
Cash Adjustments 1 2,102 - (2,102) - - - - -
Ending Cash Balance 7,143,898 3,643,765 1,361,391 2,939,762 1,280,757 1,518,164 1,446,342 1,374,520 835,767
Cash Reserves Target 250,736 807,738 619,212 216,407 318,000 250,000 245,000 245,000 245,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 included several roundabout projects which were not included for 2016. Refer to Capital page for detail on the expected projects for 2016. This fund will also be used to pay for repairs & maintenance of the
city's parking garages--$750,000 each in years 2016 and 2017. These expenditures will be repaid to the fund from the Garages fund (Fund 601) through 2022.
Fund accounts for proceeds of one-time State of Indiana Toll Road Lease distribution of $12,823,151 received in 2006. The City has utilized this money to make loans to certain economic development projects to
be repaid from tax increment financing revenue and other important infrastructure projects.
195
City of South Bend, Indiana 2016 Budget
Morris PAC Improvement - 416
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 100,535 79,779 100,000 33,091 100,000 110,000 112,500 115,000.00 117,500 - 0.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 1,412 1,353 1,500 1,756 2,000 2,100 2,200 2,300 2,400 500 33.3%
Transfers In- - - - - - - - - - -
Total Revenue 101,947 81,132 101,500 34,847 102,000 112,100 114,700 117,300 119,900 500 0.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 13,632 9,583 30,210 11,225 25,000 20,000 20,000 20,000.00 10,000 (5,210) -17.2%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 4,741 5,056 40,038 16,473 39,000 30,000 30,000 20,000 15,000.00 (1,038) -2.6%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 7,204 7,883 - - - - - - - - -
Total Services & Charges 11,945 12,939 40,038 16,473 39,000 30,000 30,000 20,000 15,000 (1,038) -2.6%
Capital 15,828 - - - - 20,000 15,000 30,000 50,000 - -
Total Expenditures by Type 41,405 22,522 70,248 27,698 64,000 70,000 65,000 70,000 75,000 (6,248) -8.9%
Net Surplus / (Deficit)60,542 58,610 31,252 7,149 38,000 42,100 49,700 47,300 44,900
Beginning Cash Balance 396,268 456,810 515,718 515,718 546,970 584,970 627,070 676,770 724,070
Cash Adjustments 0 298 - (298) - - - - -
Ending Cash Balance 456,810 515,718 546,970 522,569 584,970 627,070 676,770 724,070 768,970
Cash Reserves Target 8,281 4,504 14,050 5,540 12,800 14,000 13,000 14,000 15,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
During the 2016 calendar year, we expect an increased number of events due to the 2016-2017 Broadway Theater League season (Wicked with 16 performances).
196
City of South Bend, Indiana 2016 Budget
Morris PAC Improvement - 416
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Surcharge Collected GG Outcome$110,000$79,779$100,000$100,000
-
-
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
This fund was established for the purpose of renovating, remodeling, or, otherwise improving the facilities and / or services to the patrons of the Morris Performing Arts Center.
Funds are received from a per ticket surcharge included on every sold ticket.
Audio upgrades were completed
Stage Curtain track replaced
Stage Fire Curtain upgraded
One of the challenges of attracting more acts / performances depends on our marketability and availability of house equipment to be up to date.
197
City of South Bend, Indiana 2016 Budget
West Washington TIF - 422
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 493,608 580,987 420,000 195,866 420,000 420,000 420,000 420,000 420,000 - 0.0%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 1,435 1,812 9,800 3,956 4,000 4,000 4,000 4,000 4,000 (5,800) -59.2%
Transfers In- - - - - - - - - - -
Total Revenue 495,043 582,799 429,800 199,822 424,000 424,000 424,000 424,000 424,000 (5,800) -1.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 1,168 319 30,600 30,294 26,000 - - - - (4,600) -15.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 1,140 (307) - - - - - - - - -
Total Services & Charges 2,308 12 30,600 30,294 26,000 - - - - (4,600) -15.0%
Capital 331,502 - 730,300 - 1,074,000 424,000 424,000 424,000 424,000 343,700 47.1%
Total Expenditures by Type 333,810 12 760,900 30,294 1,100,000 424,000 424,000 424,000 424,000 339,100 44.6%
Net Surplus / (Deficit)161,233 582,787 (331,100) 169,528 (676,000) - - - -
Beginning Cash Balance 451,729 612,962 1,196,440 1,196,440 865,340 189,340 189,340 189,340 189,340
Cash Adjustments 0 691 - (691) - - - - -
Ending Cash Balance 612,962 1,196,440 865,340 1,365,277 189,340 189,340 189,340 189,340 189,340
Cash Reserves Target 83,453 3 190,225 7,574 169,000 106,000 106,000 106,000 106,000 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Expect Cemetery contracts to be let later in 2015 with additional work in 2016 and beyond as area improvements are made.
To account for expenditures for improvements in the West Washington Tax Incremental Financing (TIF) Area. Financing is provided by property tax proceeds in excess of those attributable to the assessed
valuation of the properties in the district before declaration of the TIF.
198
City of South Bend, Indiana 2016 Budget
Leighton Plaza TIF - 425
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 159,290 165,150 190,423 87,443 172,003 175,000 175,000 175,000 177,000 (18,420) -9.7%
Transfers In- - - - - - - - - - -
Total Revenue 159,290 165,150 190,423 87,443 172,003 175,000 175,000 175,000 177,000 (18,420) -9.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 10,466 4,547 8,250 4,221 8,742 8,800 8,800 8,800 8,800 492 6.0%
Services & Charges
Professional Services 3,840 4,298 7,000 5,002 7,000 7,000 7,000 7,000 7,000 - 0.0%
Printing & Advertising - - - - - - - - - - -
Utilities 7,087 5,801 4,452 2,223 6,192 4,500 4,500 4,500 4,500 1,740 39.1%
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 58,381 53,745 85,150 37,839 85,834 60,000 60,000 60,000 60,000 684 0.8%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 35,533 37,878 49,864 21,135 52,638 50,000 50,000 50,000 50,000 2,774 5.6%
Total Services & Charges 104,841 101,722 146,466 66,199 151,664 121,500 121,500 121,500 121,500 5,198 3.5%
Capital 6,309 19,423 - - - - - - - - -
Total Expenditures by Type 121,616 125,692 154,716 70,420 160,406 130,300 130,300 130,300 130,300 5,690 3.7%
Net Surplus / (Deficit)37,674 39,458 35,707 17,023 11,597 44,700 44,700 44,700 46,700
Beginning Cash Balance 95,395 133,067 172,578 172,578 208,285 219,882 264,582 309,282 353,982
Cash Adjustments(2) 53 - (53) - - - - -
Ending Cash Balance 133,067 172,578 208,285 189,548 219,882 264,582 309,282 353,982 400,682
Cash Reserves Target 24,323 25,138 30,943 14,084 32,081 26,060 26,060 26,060 26,060 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
One space is vacant, so will need to fit suitable new tenant.
Upkeep and management of the Michigan Street Shops, Leighton Plaza, and Wayne Street Retail Space in downtown.
199
City of South Bend, Indiana 2016 Budget
River East TIF (Northeast Development) - 429
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 841,627 1,568,240 2,342,330 1,391,012 2,750,000 3,000,000 3,000,000 3,000,000 3,000,000 407,670 17.4%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 8,057 8,751 56,357 37,987 7,000 7,000 7,000 7,000 7,000 (49,357) -87.6%
Transfers In- - 1,430,966 1,430,965 - - - - - (1,430,966) -100.0%
Total Revenue 849,684 1,576,991 3,829,653 2,859,964 2,757,000 3,007,000 3,007,000 3,007,000 3,007,000 (1,072,653) -28.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 35,717 29,175 126,044 62,529 570,000 476,500 422,500 637,500 637,500 443,956 352.2%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 24,800 - - - - - - - - - -
Total Services & Charges 60,517 29,175 126,044 62,529 570,000 476,500 422,500 637,500 637,500 443,956 352.2%
Capital- 126 7,113,480 83,018 3,230,000 2,358,500 2,412,500 2,187,500 2,187,500 (3,883,480) -54.6%
Total Expenditures by Type 60,517 29,301 7,239,524 145,547 3,800,000 2,835,000 2,835,000 2,825,000 2,825,000 (3,439,524) -47.5%
Net Surplus / (Deficit)789,167 1,547,690 (3,409,871) 2,714,417 (1,043,000) 172,000 172,000 182,000 182,000
Beginning Cash Balance 2,219,623 3,008,791 4,559,110 4,559,110 1,149,239 106,239 278,239 450,239 632,239
Cash Adjustments 1 2,630 - (2,630) - - - - -
Ending Cash Balance 3,008,791 4,559,110 1,149,239 7,270,898 106,239 278,239 450,239 632,239 814,239
Cash Reserves Target 15,129 7,325 1,809,881 36,387 950,000 708,750 708,750 706,250 706,250 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Due to TIF re-allocation of 2014, the boundaries for this TIF have increased, which means we expect to see an increase in TIF revenues in 2015 and beyond.
To account for expenditures for public improvements in the River East Tax Incremental Financing (TIF) area. TIF revenue is derived from property tax proceeds in excess of those attributable to the assessed
valuation of the properties in the district before declaration of the TIF.
200
City of South Bend, Indiana 2016 Budget
Southside TIF #1 - 430
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 2,404,416 2,379,212 2,400,000 1,298,974 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 - 0.0%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 17,222 9,600 35,750 15,329 10,000 10,000 10,000 10,000 10,000 (25,750) -72.0%
Transfers In- - - - - 1,412,735 - - - - -
Total Revenue 2,421,638 2,388,812 2,435,750 1,314,303 2,410,000 3,822,735 2,410,000 2,410,000 2,410,000 (25,750) -1.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 552,512 236,626 669,885 157,433 240,000 204,750 361,500 602,500 602,500 (429,885) -64.2%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 675 8,500 - - - - - - - - -
Total Services & Charges 553,187 245,126 669,885 157,433 240,000 204,750 361,500 602,500 602,500 (429,885) -64.2%
Capital 3,823,581 626,042 2,172,650 451,132 5,860,000 3,295,250 2,048,500 1,807,500 1,807,500 3,687,350 169.7%
Total Expenditures by Type 4,376,768 871,168 2,842,535 608,565 6,100,000 3,500,000 2,410,000 2,410,000 2,410,000 3,257,465 114.6%
Net Surplus / (Deficit)(1,955,130) 1,517,644 (406,785) 705,738 (3,690,000) 322,735 - - -
Beginning Cash Balance 5,394,777 3,439,648 4,960,153 4,960,153 4,553,368 863,368 1,186,103 1,186,103 1,186,103
Cash Adjustments 1 2,861 - (2,862) - - - - -
Ending Cash Balance 3,439,648 4,960,153 4,553,368 5,663,029 863,368 1,186,103 1,186,103 1,186,103 1,186,103
Cash Reserves Target 1,094,192 217,792 710,634 152,141 1,525,000 875,000 602,500 602,500 602,500 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Expect to fund Chippewa Roundabout in 2016.
To account for expenditures for improvements in the SouthSide Development Tax Incremental Financing (TIF) area #1. TIF revenue is derived from property tax proceeds in excess of those attributable to the
assessed valuation of the properties in the district before declaration of the TIF.
201
City of South Bend, Indiana 2016 Budget
Erskine Village TIF - 432
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 1,311,129 9,175 11,500 11,490 - - - - - (11,500) -100.0%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 18,842 17,145 25,000 18,951 25,000 - - - - - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 1,329,971 26,320 36,500 30,441 25,000 - - - - (11,500) -31.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 1,157 656 1,000 - 1,000 - - - - - 0.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 195,000 210,000 220,000 220,000 235,000 3,800,000 - - - 15,000 6.8%
Interest & Fees 293,848 281,495 268,380 137,545 254,503 161,668 - - - (13,877) -5.2%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - 1,412,735 - - - - -
Other Services & Charges - - 202,000 201,724 - - - - - (202,000) -100.0%
Total Services & Charges 490,005 492,151 691,380 559,269 490,503 5,374,403 - - - (200,877) -29.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 490,005 492,151 691,380 559,269 490,503 5,374,403 - - - (200,877) -29.1%
Net Surplus / (Deficit)839,966 (465,831) (654,880) (528,828) (465,503) (5,374,403) - - -
Beginning Cash Balance 5,567,627 6,968,686 6,506,286 6,506,286 5,851,406 5,385,903 11,500 11,500 11,500
Cash Adjustments 561,093 3,431 - (3,431) - - - - -
Ending Cash Balance 6,968,686 6,506,286 5,851,406 5,974,027 5,385,903 11,500 11,500 11,500 11,500
Cash Reserves Target 122,501 123,038 172,845 139,817 122,626 1,343,601 - - - 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Only expenditures relate to paying debt service on outstanding bonds. 2015 Other Services & Charges expenditure was refund to County to reimburse them for refund required from successful appeal(s) for
taxpayers in this TIF area. Anticipate payoff of bond February 1, 2017 which is the earliest date allowed under terms of the bond. There will be a $38,000 penalty for early pay-off but that is much less than the
$1.4M in interest costs which would be paid out over 10 years remaining on original amortization schedule. Once bond is paid off, expect to transfer funds to South Side TIF #1 (Fund 430) and close this fund.
To account for revenues and expenditures for the South Side Development Area #3 (Erskine Village).
202
City of South Bend, Indiana 2016 Budget
Redevelopment General Fund - 433
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 104 45 252 34 152 - - - - (100) -39.7%
Transfers In- - - - - - - - - - -
Total Revenue 104 45 252 34 152 - - - - (100) -39.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 5,798 15,703 6,000 - 4,500 - - - - (1,500) -25.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 5,798 15,703 6,000 - 4,500 - - - - (1,500) -25.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 5,798 15,703 6,000 - 4,500 - - - - (1,500) -25.0%
Net Surplus / (Deficit)(5,694) (15,658) (5,748) 34 (4,348) - - - -
Beginning Cash Balance 31,443 25,749 10,096 10,096 4,348 (0) (0) (0) (0)
Cash Adjustments(1) 5 - (6) - - - - -
Ending Cash Balance 25,749 10,096 4,348 10,124 (0) (0) (0) (0) (0)
Cash Reserves Target 1,160 3,141 1,200 - 900 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Fund available to cover general administrative expenses not covered by project budgets. No additional revenue expected, 2016 may be last year for the fund.
Fund used to account for eligible redevelopment activities.
203
City of South Bend, Indiana 2016 Budget
Community Revitalization Enhancement District (CRED) - 434
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 244,481 - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 418 301 450 168 - - - - - (450) -100.0%
Transfers In- - - - - - - - - - -
Total Revenue 244,899 301 450 168 - - - - - (450) -100.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 385,000 - 180,000 - - - - - - (180,000) -100.0%
Interest & Fees 73,949 - 7,794 3,897 - - - - - (7,794) -100.0%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - 462,206 - - - - - - (462,206) -100.0%
Total Services & Charges 458,949 - 650,000 3,897 - - - - - (650,000) -100.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 458,949 - 650,000 3,897 - - - - - (650,000) -100.0%
Net Surplus / (Deficit)(214,050) 301 (649,550) (3,729) - - - - -
Beginning Cash Balance 223,587 9,537 9,838 9,838 10,138 10,138 10,138 10,138 10,138
Cash Adjustments 0 (0) 649,850 0 - - - - -
Ending Cash Balance 9,537 9,838 10,138 6,109 10,138 10,138 10,138 10,138 10,138
Cash Reserves Target 114,737 - 162,500 974 - - - - - 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Final payment, if any, from CRED expected in late 2015, at which point, we will reimburse COIT to the extent possible. No additional revenues expected in 2016. Fund will likely be closed sometime in 2016.
CRED funds committed to repay Federal Section 108 loan each year through 2015.
204
City of South Bend, Indiana 2016 Budget
Douglas Road TIF - 435
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 323,939 321,895 320,000 163,944 320,000 320,000 - - - - 0.0%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 454 557 750 333 750 750 - - - - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 324,393 322,452 320,750 164,277 320,750 320,750 - - - - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 257 160 4,200 - 8,812 - - - - 4,612 109.8%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 122,481 333,681 298,161 146,278 313,280 322,240 - - - 15,119 5.1%
Interest & Fees 67,980 61,780 43,028 23,342 27,908 12,049 - - - (15,120) -35.1%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 190,718 395,621 345,389 169,620 350,000 334,289 - - - 4,611 1.3%
Capital- - - - - - - - - - -
Total Expenditures by Type 190,718 395,621 345,389 169,620 350,000 334,289 - - - 4,611 1.3%
Net Surplus / (Deficit)133,675 (73,169) (24,639) (5,343) (29,250) (13,539) - - -
Beginning Cash Balance 160,926 294,600 221,558 221,558 196,919 167,669 154,130 154,130 154,130
Cash Adjustments(0) 127 - (128) - - - - -
Ending Cash Balance 294,600 221,558 196,919 216,087 167,669 154,130 154,130 154,130 154,130
Cash Reserves Target 47,680 98,905 86,347 42,405 87,500 83,572 - - - 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Accelerating reimbursements to Major Moves (Fund 412) to facilitate payoff in 2017. After that time, fund can be closed unless additional needs are identified.
To account for expenditures for improvements in the Douglas Road Tax Incremental Financing (TIF) area. TIF revenue is derived from property tax proceeds in excess of those attributable to the assessed
valuation of the properties in the area before declaration of the TIF.
205
City of South Bend, Indiana 2016 Budget
River East Residential TIF (Northeast Residential) - 436
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes 2,262,765 2,725,909 2,599,000 1,663,572 2,948,923 3,298,403 3,493,518 3,688,633 3,688,633 349,923 13.5%
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 8,423 2,396 216,000 1,571 213,499 2,500 2,500 2,500 2,500 (2,501) -1.2%
Transfers In- - - - - - - - - - -
Total Revenue 2,271,188 2,728,305 2,815,000 1,665,143 3,162,422 3,300,903 3,496,018 3,691,133 3,691,133 347,422 12.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 1,370 - - - 2,818 - - - - 2,818 -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 1,103,652 1,278,190 1,379,628 680,767 1,437,274 1,490,504 1,569,347 1,658,833 1,653,549 57,646 4.2%
Interest & Fees 2,113,398 2,084,117 2,046,004 1,030,822 1,989,908 1,934,177 1,854,833 1,767,348 1,653,387 (56,096) -2.7%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 3,218,420 3,362,307 3,425,632 1,711,589 3,430,000 3,424,681 3,424,180 3,426,181 3,306,936 4,368 0.1%
Capital- 214,573 - - - - - - - - -
Total Expenditures by Type 3,218,420 3,576,880 3,425,632 1,711,589 3,430,000 3,424,681 3,424,180 3,426,181 3,306,936 4,368 0.1%
Net Surplus / (Deficit)(947,232) (848,575) (610,632) (46,446) (267,578) (123,778) 71,838 264,952 384,197
Beginning Cash Balance 3,501,311 2,554,079 1,706,488 1,706,488 1,095,856 828,278 704,500 776,338 1,041,290
Cash Adjustments(0) 984 - (984) - - - - -
Ending Cash Balance 2,554,079 1,706,488 1,095,856 1,659,058 828,278 704,500 776,338 1,041,290 1,425,487
Cash Reserves Target 804,605 894,220 856,408 427,897 857,500 856,170 856,045 856,545 826,734 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Working with Controller's office to refinance the outstanding Eddy Street Commons bond. Current interest rate is 5.8% hoping to refinance at about 3.4%. Savings projected to be about $235,000 annually, with
total $4.2M over life of the bond.
To account for expenditures for improvements in the River East Residential Tax Incremental Financing area #2 (Residential). TIF revenue is derived from property tax proceeds in excess of those attributable to
the assessed valuation of the properties in the area before declaration of the TIF. This fund generally only covers debt service for Eddy Street Bond and reimbursement of Major Moves expenditures for the
original Eddy Street Commons project.
206
City of South Bend, Indiana 2016 Budget
Certified Technology Park TIF - 439
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 2,859,027 1,328,182 - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 7,207 9,783 33,904 16,621 14,637 - - - - (19,267) -56.8%
Transfers In- - - - - - - - - - -
Total Revenue 2,866,234 1,337,965 33,904 16,621 14,637 - - - - (19,267) -56.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - 64 - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - 64 - - - - - - -
Capital- - 5,000,000 794,759 2,550,000 - - - - (2,450,000) -49.0%
Total Expenditures by Type- - 5,000,000 794,823 2,550,000 - - - - (2,450,000) -49.0%
Net Surplus / (Deficit)2,866,234 1,337,965 (4,966,096) (778,202) (2,535,363) - - - -
Beginning Cash Balance 816,362 3,682,595 5,023,459 5,023,459 2,535,363 0 0 0 0
Cash Adjustments(0) 2,899 2,478,000 (2,898) - - - - -
Ending Cash Balance 3,682,595 5,023,459 2,535,363 4,242,359 0 0 0 0 0
Cash Reserves Target- - 1,000,000 158,965 510,000 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Funding came from State program with cap of $5M. Once all cash is used, fund can be closed. Expect funds collected will be substantially used in 2015. Remaining cash to be used in 2016 and fund can be closed.
To account for funds derived under State program which collects sales and use taxes and distributes to local government. Funds can be used for activities in Innovation Park and Ignition Park.
207
City of South Bend, Indiana 2016 Budget
Palais Historic Preservation - 450
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 15,346 9,607 16,000 5,224 17,000 17,340 17,687 18,041 18,401.35 1,000 6.3%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 215 159 150 222 300 306 312 318 324.73 150 100.0%
Transfers In- - - - - - - - - - -
Total Revenue 15,561 9,766 16,150 5,446 17,300 17,646 17,999 18,359 18,726 1,150 7.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 20,470 - 16,150 - - - - - - (16,150) -100.0%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 20,470 - 16,150 - - - - - - (16,150) -100.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 20,470 - 16,150 - - - - - - (16,150) -100.0%
Net Surplus / (Deficit)(4,909) 9,766 - 5,446 17,300 17,646 17,999 18,359 18,726
Beginning Cash Balance 58,304 53,395 63,198 63,198 63,198 80,498 98,144 116,143 134,501
Cash Adjustments 0 36 - (37) - - - - -
Ending Cash Balance 53,395 63,198 63,198 68,607 80,498 98,144 116,143 134,501 153,228
Cash Reserves Target 4,094 - 3,230 - - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
We are not projecting any unexpected Historic Preservation repairs in the near future.
The Palais Royale Historic Preservation Fund was established as a separate non-reverting fund to receive monies from a 2% charge assessed on all services provided in connection with the use and rental of the
Palais Royale facilities, and to receive monies from donations to the Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with the continued historic
preservation, maintenance and repair of the Palais Royale and related facilities.
208
City of South Bend, Indiana 2016 Budget
Airport Urban Enterprise Zone - 454
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 1,289 1,069 2,800 1,284 1,500 1,500 1,500 1,500 1,500 (1,300) -46.4%
Transfers In- - - - - - - - - - -
Total Revenue 1,289 1,069 2,800 1,284 1,500 1,500 1,500 1,500 1,500 (1,300) -46.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - 50,000 - - - - 50,000 -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - 50,000 - - - - 50,000 -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - 50,000 - - - - 50,000 -
Net Surplus / (Deficit)1,289 1,069 2,800 1,284 (48,500) 1,500 1,500 1,500 1,500
Beginning Cash Balance 375,082 376,372 377,659 377,659 380,459 331,959 333,459 334,959 336,459
Cash Adjustments 0 218 - (218) - - - - -
Ending Cash Balance 376,372 377,659 380,459 378,724 331,959 333,459 334,959 336,459 337,959
Cash Reserves Target- - - - 10,000 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Unclear if this fund will receive any additional revenue (other than interest) as it was tied to personal property of former AJ Wright Building.
To account for expenditures for improvements in the Zone area, financed by property taxes on qualifying properties in the Zone.
209
City of South Bend, Indiana 2016 Budget
Consolidated Building Department - 600
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- 1,600 - - - - - - - - -
Charges for Services 951,275 1,185,673 1,620,982 897,740 1,498,400 1,524,820 1,551,768 1,579,256 1,607,293 (122,582) -7.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- 193,455 265,320 40,592 190,000 190,000 190,000 190,000 190,000 (75,320) -28.4%
Donations- 7,919 350 405 8,000 8,000 8,000 8,000 8,000 7,650 2185.7%
Other Income 2,954 15,177 27,217 19,839 21,500 21,500 21,500 21,500 21,500 (5,717) -21.0%
Transfers In- 2,306,560 2,663,144 665,786 2,663,144 2,838,970 2,967,335 3,099,847 3,229,655 - 0.0%
Total Revenue 954,229 3,710,384 4,577,013 1,624,362 4,381,044 4,583,290 4,738,603 4,898,603 5,056,448 (195,969) -4.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 635,558 1,282,018 1,684,568 748,653 1,895,548 1,933,460 1,972,129 2,011,571 2,051,802 210,980 12.5%
Fringe Benefits 228,432 487,144 769,570 335,494 966,952 1,010,922 1,053,561 1,098,950 1,147,314 197,382 25.6%
Total Personnel 863,990 1,769,162 2,454,138 1,084,147 2,862,500 2,944,382 3,025,690 3,110,521 3,199,116 408,362 16.6%
Supplies 37,677 150,060 166,483 61,376 155,658 160,550 165,631 170,905 176,382 (10,825) -6.5%
Services & Charges
Professional Services 13,809 117,249 170,883 48,557 90,568 92,560 94,601 96,689 98,832 (80,315) -47.0%
Printing & Advertising 108 17,477 25,707 7,074 18,800 19,176 19,560 19,951 20,349 (6,907) -26.9%
Utilities- 22,898 28,403 11,782 24,100 24,582 25,074 25,575 26,087 (4,303) -15.1%
Education & Training 2,269 5,236 17,183 6,198 15,978 16,297 16,623 16,955 17,295 (1,205) -7.0%
Travel 2,480 1,364 5,572 1,486 5,550 5,661 5,774 5,889 6,008 (22) -0.4%
Repairs & Maintenance 28,127 758,824 888,109 186,922 438,080 472,238 496,082 516,004 536,325 (450,029) -50.7%
Interfund Allocations 34,428 135,093 155,305 51,233 322,636 329,089 335,671 342,384 349,232 167,331 107.7%
Debt Service:
Principal 13,911 17,992 28,965 9,938 43,626 59,060 84,179 113,851 137,367 14,661 50.6%
Interest & Fees 832 1,049 2,565 542 2,839 3,479 4,540 5,553 5,805 274 10.7%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 8,705 132,041 222,088 54,716 327,249 333,794 340,470 347,279 354,224 105,161 47.4%
Total Services & Charges 104,669 1,209,223 1,544,780 378,448 1,289,426 1,355,935 1,422,573 1,490,132 1,551,524 (255,354) -16.5%
Capital- - 40,000 - - - - - - (40,000) -100.0%
Total Expenditures by Type 1,006,336 3,128,445 4,205,401 1,523,971 4,307,584 4,460,868 4,613,893 4,771,559 4,927,022 102,183 2.4%
Net Surplus / (Deficit)(52,107) 581,939 371,612 100,391 73,460 122,422 124,710 127,044 129,425
Beginning Cash Balance 203,850 151,741 735,192 735,192 1,106,804 1,180,264 1,302,686 1,427,396 1,554,440
Cash Adjustments(2) 1,512 - 13,191 - - - - -
Ending Cash Balance 151,741 735,192 1,106,804 848,774 1,180,264 1,302,686 1,427,396 1,554,440 1,683,866
Cash Reserves Target 201,267 625,689 841,080 304,794 861,517 892,174 922,779 954,312 985,404 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Prior to 2014, Code Enforcement was part of the General Fund and thus does not appear in this fund. During 2014, part of Code's personnel cost was paid from the EDIT fund (Fund 408) due to a timing issue
between budget publication and budget approval.
210
City of South Bend, Indiana 2016 Budget
Consolidated Building Department - 600
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
Building Department
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
Building Department
-
Good Government (GG)
-
-
-
Building Department
-
-
Economic Development (ED)
-
-
-
-
Building Department
-
We recently filed a Memorandum of Understanding with the State of Indiana with the intent of issuing a State recognized Construction Design Release (CDR). This will create
additional revenue by utilizing highly specialized talent we currently have available on staff. We are also planning to add a backup certification to this position in order to cover
during vacation and sick time. Additional certification is required in order for this program to work efficiently.
We have been working without a designated Fiscal Officer. We added additional duties to several positions in order to divide and conquer this task. The funding normally set
aside for this position will go toward the funding of the two new positions. The benefit is an actual savings of approximately $12,000 normally spent to fill a position no longer
required.
We plan to replace our aging fleet of vehicles over the next few years. Better fuel efficiency in combination with an appealing price point make this an attractive alternative to our
current vehicles. We anticipate approximately 50% better gas mileage.
Through strict monitoring of all expenses and incorporation of crossover inspection duties, we were able to go from a projected balanced budget to an estimated profit of
$344,000
Our plan to offer Construction Design Release review for commercial projects will aid in the efficient turnover of projects in the community. One of the biggest complaints is
the time it takes the State to do a commercial review. We hope to offer a 48 hour response time after initial review. This will help keep economic development projects ahead of
crucial deadlines. Based on CDR’s issued by the State in 2014 and based on the first 6 months of 2015, this would bring in a minimum of $170,000.
We are creating a tiered hiring structure for our Inspectors based on certain qualifications. This does not add any new positions, but rather is a tool that will allow us to hire at
predetermined pay grades while using further qualification and education as incentive for steps up in advancement and pay.
Code/Animal Control
(ACC) We continue to acknowledge that Animal Control needs to increase revenue. This will be a goal through online licensing and field enforcement.
(ACC) Targeted adoption specials increase lives being saved, but also increase revenue through adoptions. We intend to continue building this program.
(Code) Any physical improvement of neighborhoods can be tied to Economic Development of that area. Code Enforcement has directly impacted neighborhoods with
demolition work which improves market values for the remaining properties.
(ACC) Accela has been implemented in Code Enforcement. We plan to extend this further to field operations in 2016 to significantly increase efficiencies and transparency.
We plan to continue community outreach whenever possible. We will be available for community groups and organizations in order to promote good building practices and stand
We plan to make our website even more user friendly with the possibility of drop-down menu categories and a department specific search tool.
(ACC) As in 2014 and 2015, 2016 will be another target year for implementing free vaccination clinics and microchip clinics for the unreserved of South Bend. These programs
are supplemented by grant dollars.
The Mission of the Department of Code Enforcement is to ensure a safe and clean environment by upholding and enforcing the ordinances of the City of South Bend through
education and communication.
Code/Animal Control
(Code)The new case management software, Accela, was implemented. Improvements in citation processing time, process transparency and improved accuracy are a direct result.
(Code) Department participated, with 100% of the employees, in a two day Strategic Planning Seminar conducted by Leadership South Bend/Mishawaka. Everyone accepted the
challenge to help lead the department into the future.
Code/Animal Control
(Code) We are focused on improving our operational efficiency utilizing our new Accela software. From increasing our response time to complaints received, to improved
tracking of resolutions and transparency of workflows, we are aiming to achieve our goal of ensuring a safe and clean environment and enforcing the ordinances of the City of
(ACC) In June, ACC successfully integrated with 311 on a hybrid telephone answering system to answer calls coming to ACC. 311 now handles roughly 60% of calls to ACC.
(ACC) Full implementation of the new Chapter 5 ordinance now includes a 5 person Animal Control Commission that conducts hearings regarding animal violations. To date, we
(ACC) Secured over $32k of donated spay/neuter surgeries through local private sources to provide every animal leaving through our adoption center, a spay or neuter surgery.
(ACC) Our non-profit partner, CARE of South Bend, has successfully implemented fundraising strategies to supplement our veterinary expense fund to treat cases that would
otherwise have to be euthanized.
(ACC) In South Bend, we have a high number of vacant houses with pest animals. ACC plans to add a humane wildlife abatement program, with the addition of a FT Humane Wil
Code/Animal Control
(Code) Our presence at neighborhood meeting around the city, and with the Mayor, at Mayor's Night Outs, have increased our participation in community events.
(ACC) We've noticed a high level of animal bites in the city. ACC is implementing a data tracking system with IT for bite cases, to determine where there are hot spots. A school
program will be developed to reduce numbers.
211
City of South Bend, Indiana 2016 Budget
Consolidated Building Department - 600
Fund Summary - Description, Accomplishments, Goals, KPI's
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-(Code) Percentage of environmental issues cleaned by owner GG Effectiveness 47%43%45%46%
-(Code) Percentage of housing issues repaired by owner GG Effectiveness 45%NA 40%42%
-(Code) Percentage of environmental accounts receivable collected BE Efficiency 30%NA 21%25%
-(ACC) Bite cases serviced by ACC (cats, dogs, wildlife)BE Efficiency 5 17 16 5
-(ACC) Percentage of animals returned to owner GG Effectiveness 18%NA 14%15%
-(ACC) Percentage of animals sent to rescue/rehab GG Effectiveness 35%NA 30%32%
-(ACC) Volunteer Hours BE Efficiency 210 179 197 200
-(NEAT) Percentage of 311 calls resolved within 24 hours BE Efficiency 92%NA NA 90%
-(NEAT) Average number of days from inspector's request for abatement to complete BE Efficiency 3 NA NA 3
-(NEAT) Percentage of billable vs non-billable abatements GG Effectiveness 90%NA NA 90%
Building Department
-Fence GG Effectiveness 3:00 Unavailable Unavailable 3:00
-Reconnect GG Effectiveness 1:55 Unavailable Unavailable 1:55
-Roof GG Effectiveness 2:40 Unavailable Unavailable 2:40
-Avg.GG Effectiveness 2:15 Unavailable Unavailable 2:15
-Revenue/Inspection BE Efficiency$85 Unavailable $83$84
-Permit Fees/Op. Costs BE Efficiency$0$11,727$0$64,000
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-(Code) An important challenge/opportunity is increasing our collections percentage for the Department of Code Enforcement.
-
-
-
Building Department
-
-Local Commercial Plan Review will generate additional revenue to help fund these new positions.
-
(Code) A challenge/opportunity for Code Enforcement is updating our aging car fleet with mid-size pickup trucks which will be more functional for the inspectors. Also,
removed $90k from the project cost for a new dump truck, then added $15k for a replacement engine instead.
(ACC) A challenge/opportunity for Animal Control is to increase our "Return to Owner" rates in 2016. There is a new, free program, that will allow us to live "Tweet" incoming
animals onto social media, which already has a huge Lost/Found presence in South Bend.
There is a good possibility that within the next two years at least five staff will retire. The new Inspector III position will help alleviate that transition by giving a new inspector
field experience while simultaneously obtaining certifications in order to meet Ordinance requirements for qualification.
The long range goal is to have all inspectors certified as Combination Inspectors. This will improve efficiency by allowing a single inspector to make one trip rather than a trip
by four different inspectors.
(ACC) A challenge/opportunity for Animal Control is to implement a Humane Wildlife Abatement Program for City residents that will offer the opportunity to create additional
revenue.
212
City of South Bend, Indiana 2016 Budget
Consolidated Building Department - 600
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Code Enforcement
Director- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Chief Code Inspector- 1.0 - - - - - -
Financial Specialist IV- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Sr. Code Inspector- 8.0 8.0 2.0 2.0 2.0 2.0 2.0
Code Inspector- - - 6.0 6.0 6.0 6.0 6.0
Secretary V- 1.0 1.0 - - - - -
Secretary IV- 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Fiscal Officer- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Data Analyst- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Hearing Secretary- - - 1.0 1.0 1.0 1.0 1.0
Executive Administrative Assistant- - - 1.0 1.0 1.0 1.0 1.0
Animal Care & Control
Shelter Manager- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Asst Shelter Manager- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Animal Control Officer- 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Animal Control Assistant- 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Neat Group
Superintendent II- - - 1.0 1.0 1.0 1.0 1.0
Building Department
Building Commissioner 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Plan/Design Review Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Zoning & Business Services Administrator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Fiscal Officer 1.0 - - - - - - -
Combo Commercial Inspector- - - 4.0 4.0 4.0 4.0 4.0
Building Inspector 6.0 6.0 6.0 3.0 3.0 3.0 3.0 3.0
Secretary V- 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Administrative Assistant - 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Total Non-Bargaining 10.0 37.0 36.0 39.0 39.0 39.0 39.0 39.0
Bargaining
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining- - - - - - - -
Total Full-Time Employees 10.0 37.0 36.0 39.0 39.0 39.0 39.0 39.0
Explain Significant Staffing Changes Below:
NEAT Crew will be reporting to Code Enforcement starting in 2016. These employees formerly reported to Solid Waste.
213
City of South Bend, Indiana 2016 Budget
Parking Garages - 601
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 841,449 876,771 908,675 456,123 917,426 920,000 925,000 930,000 935,000 8,751 1.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures 96,704 77,131 130,850 41,030 130,800 131,000 131,500 132,000 132,500 (50) 0.0%
Donations- - - - - - - - - - -
Other Income 33,445 67,215 5,600 3,624 4,000 4,000 4,000 4,000 4,000 (1,600) -28.6%
Transfers In- - - - - - - - - - -
Total Revenue 971,598 1,021,117 1,045,125 500,777 1,052,226 1,055,000 1,060,500 1,066,000 1,071,500 7,101 0.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 558,621 549,072 630,435 371,095 620,890 630,000 640,000 646,401 650,000 (9,545) -1.5%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 15,883 17,287 1,079,080 82,505 240,000 90,000 90,000 90,000 90,000 (839,080) -77.8%
Interfund Allocations 23,700 33,781 29,092 14,546 66,914 68,252 69,617 71,010 72,430 37,822 130.0%
Debt Service:
Principal- - - - 232,695 229,174 225,447 231,118 236,933 232,695 -
Interest & Fees- - - - 17,305 20,826 24,553 18,882 13,067 17,305 -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 3,430 3,202 4,200 2,078 4,200 4,500 4,600 4,700 4,800 - 0.0%
Total Services & Charges 601,634 603,342 1,742,807 470,224 1,182,004 1,042,752 1,054,217 1,062,111 1,067,230 (560,803) -32.2%
Capital 341,221 228,334 63,905 52,837 - - - - - (63,905) -100.0%
Total Expenditures by Type 942,855 831,676 1,806,712 523,061 1,182,004 1,042,752 1,054,217 1,062,111 1,067,230 (624,708) -34.6%
Net Surplus / (Deficit)28,743 189,441 (761,587) (22,284) (129,778) 12,248 6,283 3,889 4,270
Beginning Cash Balance 855,444 884,188 1,074,249 1,074,249 312,662 182,884 195,131 201,414 205,303
Cash Adjustments 0 620 - (620) - - - - -
Ending Cash Balance 884,188 1,074,249 312,662 1,051,344 182,884 195,131 201,414 205,303 209,573
Cash Reserves Target 188,571 166,335 361,342 104,612 236,401 208,550 210,843 212,422 213,446 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Consultant currently conducting study on downtown parking conditions. Upon analysis of study results, we may move to adjust garage parking rates in 2016.
To account for the management of 3 downtown parking garages (Main & Colfax, Leighton, and Wayne). Also provide parking enforcement for dontown and Eddy Street Commons area.
214
City of South Bend, Indiana 2016 Budget
Solid Waste Operations & Maintenance (O&M) - 610
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 178,820 - - - - - - - - - -
Charges for Services 5,224,684 5,284,381 5,707,789 2,636,203 5,592,249 5,592,249 5,592,249 5,592,249 5,592,249 (115,540) -2.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4,441 12,857 4,500 1,385 4,500 4,500 4,500 4,500 4,500 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 5,407,945 5,297,238 5,712,289 2,637,588 5,596,749 5,596,749 5,596,749 5,596,749 5,596,749 (115,540) -2.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,236,945 1,207,703 1,227,419 556,791 1,140,941 1,163,649 1,186,812 1,210,439 1,234,537 (86,478) -7.0%
Fringe Benefits 428,231 424,397 503,971 228,568 584,454 606,110 628,830 652,552 677,325 80,483 16.0%
Total Personnel 1,665,176 1,632,100 1,731,390 785,359 1,725,395 1,769,759 1,815,642 1,862,991 1,911,862 (5,995) -0.3%
Supplies 411,584 431,025 371,208 136,812 246,000 327,350 343,010 359,444 376,693 (125,208) -33.7%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 70 413 1,250 655 250 250 250 250 250 (1,000) -80.0%
Utilities- - - - - - - - - - -
Education & Training- 186 2,000 - 2,000 2,000 2,000 2,000 2,000 - 0.0%
Travel- 255 2,200 - 4,900 5,020 5,144 5,271 5,402 2,700 122.7%
Repairs & Maintenance 704,490 695,385 631,459 322,925 610,500 641,000 673,025 706,651 741,959 (20,959) -3.3%
Interfund Allocations 335,712 467,208 374,024 187,011 518,981 529,361 539,948 550,747 561,762 144,957 38.8%
Debt Service:
Principal- - 52,800 19,900 - - - - - (52,800) -100.0%
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 830,239 789,916 752,811 330,000 925,197 1,114,983 737,318 569,433 568,154 172,386 22.9%
Other Services & Charges 1,856,796 1,664,714 1,954,721 859,809 1,548,188 1,531,093 1,544,948 1,563,470 1,574,718 (406,533) -20.8%
Total Services & Charges 3,727,307 3,618,077 3,771,265 1,720,300 3,610,016 3,823,707 3,502,633 3,397,822 3,454,245 (161,249) -4.3%
Capital- - - - - - - - - - -
Total Expenditures by Type 5,804,067 5,681,202 5,873,863 2,642,471 5,581,411 5,920,816 5,661,285 5,620,257 5,742,800 (292,452) -5.0%
Net Surplus / (Deficit)(396,122) (383,964) (161,574) (4,883) 15,338 (324,067) (64,536) (23,508) (146,051)
Beginning Cash Balance 1,169,980 795,275 406,534 406,534 248,062 263,400 (60,667) (125,203) (148,712)
Cash Adjustments 21,417 (4,777) 3,102 28,626 1 - - - -
Ending Cash Balance 795,275 406,534 248,062 430,277 263,400 (60,667) (125,203) (148,712) (294,763)
Cash Reserves Target 1,160,813 1,136,240 1,174,773 528,494 1,116,282 1,184,163 1,132,257 1,124,051 1,148,560 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Expecting $300,000 grant to be received in January-February 2016 to reimburse part of the cost of acquiring new CNG fueled trash trucks. 2016 budgeted revenue is lower than 2015 amended budget revenue due
to discontinuing Code clean-up crew activities in this fund. No rate increase is budgeted for 2016 or in the five year forecast. Budged decreases from 2015 to 2016 are from moving the Code clean-up crew
expenses to another fund. Fringe benefits are expected to increase due to continually rising health insurance costs. Travel budget increase is to allow managers to attend relevant trade show and conference.
215
City of South Bend, Indiana 2016 Budget
Solid Waste Operations & Maintenance (O&M) - 610
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Missed Refuse Calls BE Efficiency N/A 1,566 1,409
-Missed Special Pick-up Calls BE Efficiency N/A 261 234
-Missed Yard Waste Calls BE Efficiency N/A 1,566 1,409
-Calls Within SLA Times BE Efficiency N/A 90% 90%
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
The Solid Waste Department is working on optimizing its Yard Waste Program.
Changing ten temporary pickers in to five full time pickers.
Continue with ELEMOS RFID software to track down inefficiencies.
Improve customer service.
Educate proper collection practices
Optimize our yard waste routes.
Reduce number of missed collections.
Trash and yard waste collection and disposal for City residents.
By the end of 2015, 40% of the fleet will be run by CNG fuel.
Implemented ELEMOS, a RFID tracking software.
Optimized routes, which eliminated 2 routes.
Reduced complaints by 30%.
216
City of South Bend, Indiana 2016 Budget
Solid Waste Operations & Maintenance (O&M) - 610
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Manager-Solid Waste Operations 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Secretary V- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Superintendent V- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Superintendent II (Code Crew)- 1.0 1.0 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 2.0 5.0 5.0 4.0 4.0 4.0 4.0 4.0
Bargaining
Driver 17.0 17.0 17.0 17.0 17.0 17.0 17.0 17.0
Job Leader 1.0 - - - - - - -
Equipment Oper. III (Code Crew)3.0 3.0 3.0 - - - - -
Picker I- - - 5.0 5.0 5.0 5.0 5.0
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining 21.0 20.0 20.0 22.0 22.0 22.0 22.0 22.0
Total Full-Time Employees 23.0 25.0 25.0 26.0 26.0 26.0 26.0 26.0
Explain Significant Staffing Changes Below:
Adding 5 full time Pickers instead of utilizing multiple temp workers throughout the year. Due to the Affordable Care Act, temp workers are
not allowed to work over a certain amount, preventing temps from working year round. Code Crew employees will be employees of Code
Enforcement in 2016 (Consolidate Building Fund 600).
217
City of South Bend, Indiana 2016 Budget
Solid Waste Capital - 611
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 469 149 200 53 200 200 200 200 200 - 0.0%
Transfers In 830,239 789,916 752,811 330,000 925,197 1,114,983 737,318 569,433 568,154 172,386 22.9%
Total Revenue 830,708 790,065 753,011 330,053 925,397 1,115,183 737,518 569,633 568,354 172,386 22.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 615,767 667,295 717,335 348,690 879,535 1,065,202 703,766 548,005 557,022 162,200 22.6%
Interest & Fees 33,636 34,828 35,476 15,812 45,662 49,781 33,552 21,428 11,132 10,186 28.7%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 649,403 702,123 752,811 364,502 925,197 1,114,983 737,318 569,433 568,154 172,386 22.9%
Capital 62,972 171,182 - - - - - - - - -
Total Expenditures by Type 712,375 873,305 752,811 364,502 925,197 1,114,983 737,318 569,433 568,154 172,386 22.9%
Net Surplus / (Deficit)118,333 (83,240) 200 (34,449) 200 200 200 200 200
Beginning Cash Balance 109 118,441 35,220 35,220 35,420 35,620 35,820 36,020 36,220
Cash Adjustments(1) 20 4 - - - -
Ending Cash Balance 118,441 35,220 35,420 775 35,620 35,820 36,020 36,220 36,420
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This fund receives transfers from Solid Waste Operations Fund #610 to finance capital asset acquisition and debt service financing costs. Lease-Purchasing one hook/lift grapple truck with CNG, three trash
trucks with CNG, and one pick-up truck with CNG.
To pay debt service obligations of Solid Waste operations.
218
City of South Bend, Indiana 2016 Budget
Water Works Operations & Maintenance (O&M) - 620
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 13,803,648 13,251,652 13,471,763 6,094,399 13,008,160 15,350,000 16,700,000 17,400,000 17,500,000 (463,603) -3.4%
Interfund Allocations 1,178,208 1,133,688 1,166,640 583,320 1,414,956 1,443,255 1,472,120 1,501,563 1,531,594 248,316 21.3%
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 113,874 146,237 122,580 48,553 149,500 94,500 94,500 94,500 94,500 26,920 22.0%
Transfers In 13,891 14,611 19,500 19,699 31,500 34,000 34,000 34,000 34,000 12,000 61.5%
Total Revenue 15,109,621 14,546,188 14,780,483 6,745,971 14,604,116 16,921,755 18,300,620 19,030,063 19,160,094 (176,367) -1.2%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 2,997,373 3,075,672 3,520,042 1,592,269 3,677,142 3,749,245 3,822,789 3,897,806 3,974,322 157,100 4.5%
Fringe Benefits 1,110,081 1,200,035 1,503,095 677,702 1,763,143 1,799,610 1,835,775 1,872,676 1,910,254 260,048 17.3%
Total Personnel 4,107,454 4,275,707 5,023,137 2,269,971 5,440,285 5,548,855 5,658,564 5,770,482 5,884,576 417,148 8.3%
Supplies 965,193 1,293,285 1,576,411 734,361 1,529,482 1,870,866 1,926,992 1,984,802 2,044,346 (46,929) -3.0%
Services & Charges
Professional Services 1,081,316 1,285,043 1,583,786 588,327 1,502,365 1,330,260 1,370,168 1,411,273 1,453,612 (81,421) -5.1%
Printing & Advertising 26,448 2,249 5,650 1,161 5,430 5,593 5,761 5,934 6,112 (220) -3.9%
Utilities 670,307 649,426 780,600 331,826 706,900 728,412 750,264 772,772 795,955 (73,700) -9.4%
Education & Training 20,847 10,061 21,927 7,850 22,905 23,592 24,300 25,029 25,780 978 4.5%
Travel 2,653 4,421 14,950 4,133 18,250 18,798 19,361 19,942 20,541 3,300 22.1%
Repairs & Maintenance 342,699 408,180 538,451 103,341 518,115 533,658 549,668 566,158 583,143 (20,336) -3.8%
Interfund Allocations 663,672 609,579 619,440 305,220 3,034,664 3,095,357 3,157,264 3,220,409 3,284,817 2,415,224 389.9%
Debt Service:
Principal 2,546 4,595 16,371 4,588 110,179 218,121 222,571 218,965 224,669 93,808 573.0%
Interest & Fees 46 1,196 3,818 674 11,008 16,191 11,619 7,457 3,825 7,190 188.3%
Grants & Subsidies- - - - - - - - - - -
Transfers Out 2,348,462 2,179,809 2,199,327 1,171,878 2,211,247 3,105,688 3,199,305 3,313,750 3,034,624 11,920 0.5%
Other Services & Charges 1,600,887 1,417,974 1,517,990 585,648 1,474,270 1,520,043 1,565,644 1,612,614 1,660,992 (43,720) -2.9%
Total Services & Charges 8,301,639 8,191,381 9,244,923 4,075,950 9,615,333 10,595,713 10,875,925 11,174,303 11,094,070 370,410 4.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 13,374,286 13,760,373 15,844,471 7,080,282 16,585,100 18,015,434 18,461,481 18,929,587 19,022,992 740,629 4.7%
Net Surplus / (Deficit)1,735,335 785,815 (1,063,988) (334,311) (1,980,984) (1,093,679) (160,861) 100,475 137,101
Beginning Cash Balance 1,763,223 3,509,756 4,305,541 4,305,541 3,241,553 1,260,570 166,891 6,030 106,506
Cash Adjustments 11,197 9,970 - (137,976) - - - - -
Ending Cash Balance 3,509,756 4,305,541 3,241,553 3,833,254 1,260,570 166,891 6,030 106,506 243,607
Cash Reserves Target 668,714 688,019 792,224 354,014 829,255 900,772 923,074 946,479 951,150 5.00%
Explain Significant Revenue and Expenditure Changes Below:
In 2016, the proposed Charges for Services revenue stream is projected at a decrease based on lower trend levels of consumption use. The four year forecast for these revenues reflect no proposed increase in rates
and charges. Interfund allocation revenue is the fixed allocation #10 for the Utility Customer Service Operations Fee. An increase in other income is anticipated due to receipt of scrap metal proceeds that would
result from retiring a large group of water meters. The 2016 Transfer In revenue is investment earnings from several restricted funds . Personnel costs are mostly impacted by additional workforce sharing with
Wastewater and the rise in health care costs. Education/Training and Travel budget increase will allow for more training opportunities across all departments. Increase in debt service is due to the general
computer replacement program, the radio based system lease and a 5 year lease purchase for water meters. Monies transferred out in 2016 is for the purpose of meeting debt service obligations and to satisfy the O
& M Cash Reserve requirement. A reduction in plumbing contractor expense for the Water Leak Insurance Program is attributing to the decrease in Other Services & Charges expenditures.
219
City of South Bend, Indiana 2016 Budget
Water Works Operations & Maintenance (O&M) - 620
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Drinking Water Compliance BE Quality 100%100%100%100%
-Work Orders Completed on Schedule GG Output 98%93%96%96%
-Telephone Call Response GG Outcome 90%90%96%90%
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Fund is used to account for all revenue and operational expense of the water utility. This fund provides the monies for debt service obligations, reserve requirement and revenue
funded capital improvements through transfer of monies to other funds within the water utility operations.
Reduced repair costs related to the Water Leak Insurance Program.
Used KPI to improve field service productivity.
Partnered with Unity Gardens.
100% Compliance with Drinking Water Standards
Continue to improve field service efficiency
Evaluate utility Rules and Regulations to encourage excellent utility practices
Review of utility account billing practices to identify unnecessary revenue loss
220
City of South Bend, Indiana 2016 Budget
Water Works Operations & Maintenance (O&M) - 620
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Director of Utilities- 1.0 0.5 0.5 0.5 0.5 0.5 0.5
Assistant Director of Utilities- 1.0 0.5 0.5 0.5 0.5 0.5 0.5
Interim Director of Water Works 1.0 - - - - - - -
Director of Finance 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Distribution 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Treatment 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of Wastewater Maintenance- - - 0.1 0.1 0.1 0.1 0.1
Director of SCADA Information Systems- - - 0.5 0.5 0.5 0.5 0.5
Utility Safety Director- - - 0.5 0.3 0.3 0.3 0.3
Chemist (3 @ .25 ea)- - - 0.8 0.8 0.8 0.8 0.8
Chemist Lead- - - 0.3 0.3 0.3 0.3 0.3
Manager-Environmental Compliance- - - 0.5 0.5 0.5 0.5 0.5
Manager-Operations- - - 0.1 0.1 0.1 0.1 0.1
Utility Purchasing & Storeroom Manager- - - 0.3 0.2 0.2 0.2 0.2
SCADA Instrument Specialist- - - 0.2 0.2 0.2 0.2 0.2
Distribution System Specialist- 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Superintendent V 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
System Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
System Specialist IV 1.0 1.0 0.5 0.5 0.5 0.5 0.5
Utilities System Specialist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Director of Treatment 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0
Administrative Assistant I- - - 0.1 0.1 0.1 0.1 0.1
Financial Specialist Senior 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Financial Specialist IV 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Financial Specialist III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Water Treatment Operator PF 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Quality Assurance Treatment Tech 1.0 - - - - - - -
Water Quality Specialist - 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Customer Service Supervisor 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Quality Assurance Distribution Tech 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Distribution Records Drafter 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Engineering Aide IV 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Locator 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Senior GIS Specialist 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Customer Service & Billing Director- - - 1.0 1.0 1.0 1.0 1.0
Water Quality & Laboratory Director - - - 0.5 0.5 0.5 0.5 0.5
Superintendent V- - - 0.1 0.1 0.1 0.1 0.1
Total Non-Bargaining 23.0 26.0 24.0 29.3 29.0 29.0 29.0 29.0
Bargaining
Job Leader 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Heavy Equipment Operator II 1.0 2.0 1.0 2.0 2.0 2.0 2.0 2.0
Heavy Equipment Operator I 4.0 3.0 4.0 3.0 3.0 3.0 3.0 3.0
Machinist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Operator II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Operator I 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Field Repairman/Inspector III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Field Repairman/Inspector II 1.0 2.0 1.0 1.0 1.0 1.0 1.0 1.0
Field Repairman/Inspector I 4.0 4.0 2.0 2.0 2.0 2.0 2.0 2.0
Group Leader-Meter Reading 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Meter Serviceman IV 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0
Maintenance Tech II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Maintenance Tech I- 1.0 2.0 3.0 3.0 3.0 3.0 3.0
Maintenance Tech-Helper 1.0 - 1.0 - - - - -
Auditor I 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Customer Service & Billing 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Data Processor 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Total Bargaining 43.0 44.0 43.0 43.0 43.0 43.0 43.0 43.0
Total Full-Time Employees 66.0 70.0 67.0 72.3 72.0 72.0 72.0 72.0
Explain Significant Staffing Changes Below:
Proposal includes additional non-bargaining workforce sharing between Wastewater and Water for better effectivenes and efficiency within the
organization. Change in the bargaining group includes the elimination of two Field Repairman/Inspector I positions that were open as a result of retiring
employees. Two additional Maintenance Tech positions were then added to the Water Treatment Department. Eliminated one Field Repairman
/Inspector II position.
221
City of South Bend, Indiana 2016 Budget
Water Works Depreciation - 622
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 13,709 10,132 10,000 10,467 15,000 15,000 15,000 15,000 15,000 5,000 50.0%
Transfers In- - - - - 985,000 1,100,325 1,202,600 1,110,000 - -
Total Revenue 13,709 10,132 10,000 10,467 15,000 1,000,000 1,115,325 1,217,600 1,125,000 5,000 50.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 22,450 3,600 - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - - - - - - - -
Capital 604,851 412,976 838,893 196,114 644,000 1,203,000 1,130,000 1,203,000 1,132,000 (194,893) -23.2%
Total Expenditures by Type 627,301 416,576 838,893 196,114 644,000 1,203,000 1,130,000 1,203,000 1,132,000 (194,893) -23.2%
Net Surplus / (Deficit)(613,592) (406,444) (828,893) (185,647) (629,000) (203,000) (14,675) 14,600 (7,000)
Beginning Cash Balance 4,145,317 3,531,725 3,140,578 3,140,578 2,311,685 1,682,685 1,479,685 1,465,010 1,479,610
Cash Adjustments 0 15,297 - (15,297) - - - - -
Ending Cash Balance 3,531,725 3,140,578 2,311,685 2,939,634 1,682,685 1,479,685 1,465,010 1,479,610 1,472,610
Cash Reserves Target 125,460 83,315 167,779 39,223 128,800 240,600 226,000 240,600 226,400 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Refer to Capital Section for changes in capital spending year over year.
Fund is used to pay for capital expenditures of the water utility operations including supply and treatment, water distribution operations, and back office customer service operations. Monies are transferred as
required from the water utility operating fund to provide necessary cash for the asset acquisitions.
222
City of South Bend, Indiana 2016 Budget
Water Works Construction - 623
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 16,550 1,614 545 544 - - - - - (545) -100.0%
Transfers In- - - - - - - - - - -
Total Revenue 16,550 1,614 545 544 - - - - - (545) -100.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 2,262,254 214,893 86,514 79,191 - - - - - (86,514) -100.0%
Services & Charges
Professional Services 50,350 4,108 2,100 2,085 - - - - - (2,100) -100.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 65,259 37,995 34,771 34,758 - - - - - (34,771) -100.0%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - 245 - - 19,930 - - - (245) -100.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 115,609 42,103 37,116 36,843 - 19,930 - - - (37,116) -100.0%
Capital 2,628,893 374,710 59,600 59,529 - - - - - (59,600) -100.0%
Total Expenditures by Type 5,006,756 631,706 183,230 175,563 - 19,930 - - - (183,230) -100.0%
Net Surplus / (Deficit)(4,990,206) (630,092) (182,685) (175,019) - (19,930) - - -
Beginning Cash Balance 5,802,837 812,630 202,615 202,615 19,930 19,930 0 0 0
Cash Adjustments(0) 20,077 - (20,078) - - - - -
Ending Cash Balance 812,630 202,615 19,930 7,519 19,930 0 0 0 0
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Proceeds from the 2012 Revenue Bonds were expected to be depleted by the end of 2014 which resulted in no 2015 appropriation. The Pinhook Water Treatment Efficiency Improvement Project is complete with
all final monies owed being disbursed. A Budget Transfer/Appropriation Form B will be submitted in 2015 to appropriate a budget for final use of the bond proceeds. Remaining unused monies will be
transferred out to the sinking fund for formal closure.
The restricted fund is used for the purpose of segregating financed capital.
223
City of South Bend, Indiana 2016 Budget
Water Works Customer Deposits - 624
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4,861 4,142 6,000 5,056 8,400 8,500 8,500 8,500 8,500 2,400 40.0%
Transfers In- 40 - - - - - - - - -
Total Revenue 4,861 4,182 6,000 5,056 8,400 8,500 8,500 8,500 8,500 2,400 40.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 4,901 4,997 6,000 4,201 8,400 8,500 8,500 8,500 8,500 2,400 40.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 4,901 4,997 6,000 4,201 8,400 8,500 8,500 8,500 8,500 2,400 40.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 4,901 4,997 6,000 4,201 8,400 8,500 8,500 8,500 8,500 2,400 40.0%
Net Surplus / (Deficit)(40) (815) - 855 - - - - -
Beginning Cash Balance 1,408,694 1,452,815 1,481,216 1,481,216 1,481,216 1,481,216 1,481,216 1,481,216 1,481,216
Cash Adjustments 44,161 29,216 - 10,737 - - - - -
Ending Cash Balance 1,452,815 1,481,216 1,481,216 1,492,808 1,481,216 1,481,216 1,481,216 1,481,216 1,481,216
Cash Reserves Target 1,452,815 1,481,216 1,481,216 1,492,808 1,481,216 1,481,216 1,481,216 1,481,216 1,481,216 100.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund is used to retain security deposits collected from customers when establishing new service. Upon termination of service, the deposit is returned to the customer through application on the final invoice.
224
City of South Bend, Indiana 2016 Budget
Water Works Debt Service - 625
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,064 2,533 5,000 1,921 3,600 4,000 4,000 5,000 3,000 (1,400) -28.0%
Transfers In 2,053,940 2,049,720 2,045,078 1,021,650 2,046,081 2,046,490 2,040,124 2,052,089 1,862,411 1,003 0.0%
Total Revenue 2,056,004 2,052,253 2,050,078 1,023,571 2,049,681 2,050,490 2,044,124 2,057,089 1,865,411 (397) 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 1,241,768 1,281,835 1,312,053 - 1,352,424 1,392,954 1,428,648 1,484,510 1,343,099 40,371 3.1%
Interest & Fees 811,472 768,564 733,025 365,473 693,657 653,536 611,476 567,579 519,312 (39,368) -5.4%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 2,064 2,535 5,000 1,918 3,600 4,000 4,000 5,000 3,000 (1,400) -28.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 2,055,304 2,052,934 2,050,078 367,391 2,049,681 2,050,490 2,044,124 2,057,089 1,865,411 (397) 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 2,055,304 2,052,934 2,050,078 367,391 2,049,681 2,050,490 2,044,124 2,057,089 1,865,411 (397) 0.0%
Net Surplus / (Deficit)700 (681) - 656,180 - - - - -
Beginning Cash Balance 4,637 5,337 4,658 4,658 4,658 4,658 4,658 4,658 4,658
Cash Adjustments 0 2 - (3) - - - - -
Ending Cash Balance 5,337 4,658 4,658 660,835 4,658 4,658 4,658 4,658 4,658
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Fund is used to disburse principal and interest payments on obligated debt to paying agent trustees. Source of monies for debt repayment are transfers from the water utility operating fund. The 2000 State
Revolving Loan is scheduled to retire in December 2019. Original loan amount is $2,600,000.
225
City of South Bend, Indiana 2016 Budget
Water Works Bond Reserve - 626
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4,767 4,459 9,500 2,351 9,500 9,600 9,600 9,600 9,600 - 0.0%
Transfers In 249,221 76,542 - - - - - - - - -
Total Revenue 253,988 81,001 9,500 2,351 9,500 9,600 9,600 9,600 9,600 - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - 14,500 7,374 9,500 9,600 9,600 9,600 9,600 (5,000) -34.5%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - 14,500 7,374 9,500 9,600 9,600 9,600 9,600 (5,000) -34.5%
Capital- - - - - - - - - - -
Total Expenditures by Type- - 14,500 7,374 9,500 9,600 9,600 9,600 9,600 (5,000) -34.5%
Net Surplus / (Deficit)253,988 81,001 (5,000) (5,023) - - - - -
Beginning Cash Balance 1,311,688 1,565,676 1,647,609 1,647,609 1,642,609 1,642,609 1,642,609 1,642,609 1,642,609
Cash Adjustments(0) 932 - (932) - - - - -
Ending Cash Balance 1,565,676 1,647,609 1,642,609 1,641,654 1,642,609 1,642,609 1,642,609 1,642,609 1,642,609
Cash Reserves Target 1,565,676 1,647,609 1,642,609 1,641,654 1,642,609 1,642,609 1,642,609 1,642,609 1,642,609 100.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
Bond covenants require maximum reserve coverage for purpose of paying annual debt service if the debt service fund itself is insufficient to meet the annual payments.
226
City of South Bend, Indiana 2016 Budget
Water Works O&M Debt Reserve - 629
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 6,927 5,875 8,500 7,409 10,000 10,000 10,000 10,000 10,000 1,500 17.6%
Transfers In 45,301 53,507 154,249 150,228 165,166 89,494 58,856 59,061 62,213 10,917 7.1%
Total Revenue 52,228 59,382 162,749 157,637 175,166 99,494 68,856 69,061 72,213 12,417 7.6%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 6,927 7,079 8,500 6,206 10,000 10,000 10,000 10,000 10,000 1,500 17.6%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 6,927 7,079 8,500 6,206 10,000 10,000 10,000 10,000 10,000 1,500 17.6%
Capital- - - - - - - - - - -
Total Expenditures by Type 6,927 7,079 8,500 6,206 10,000 10,000 10,000 10,000 10,000 1,500 17.6%
Net Surplus / (Deficit)45,301 52,303 154,249 151,431 165,166 89,494 58,856 59,061 62,213
Beginning Cash Balance 1,986,231 2,031,532 2,085,039 2,085,039 2,239,288 2,404,454 2,493,948 2,552,804 2,611,865
Cash Adjustments- 1,204 - (1,203) - - - - -
Ending Cash Balance 2,031,532 2,085,039 2,239,288 2,235,267 2,404,454 2,493,948 2,552,804 2,611,865 2,674,078
Cash Reserves Target- - - - - - - - - 16.67%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
The Water Works O & M Debt Service Reserve fund is for the purpose of holding funds in the reserve for fiscal protection against the risk of revenue shortfalls. Annual reserve requirement is equal to two
months of operating expenditures (16.7%). Interest earnings on investments are transferred out to the operating fund.
227
City of South Bend, Indiana 2016 Budget
Sewer Insurance - 640
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 548,665 585,858 551,200 304,214 561,225 561,225 561,225 561,225 561,225 10,025 1.8%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 4,204 4,037 3,600 5,209 3,500 3,535 3,570 3,606 3,642 (100) -2.8%
Transfers In- - - - - - - - - - -
Total Revenue 552,869 589,895 554,800 309,423 564,725 564,760 564,795 564,831 564,867 9,925 1.8%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 87,901 126,157 148,484 59,273 130,424 133,067 135,728 138,443 141,213 (18,060) -12.2%
Fringe Benefits 24,354 40,616 58,358 21,865 58,476 65,440 73,694 83,504 95,176 118 0.2%
Total Personnel 112,255 166,773 206,842 81,138 188,900 198,507 209,422 221,947 236,389 (17,942) -8.7%
Supplies 15,876 13,173 28,603 10,306 37,818 38,660 39,522 40,407 41,313 9,215 32.2%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 160 - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 179,970 212,783 257,475 138,228 264,946 270,304 275,772 281,353 287,050 7,471 2.9%
Interfund Allocations 8,940 15,085 16,443 8,221 17,657 18,010 18,370 18,738 19,112 1,214 7.4%
Debt Service:
Principal 26,680 27,083 27,512 13,695 27,928 14,122 - - - 416 1.5%
Interest & Fees 1,755 1,352 944 523 529 107 - - - (415) -44.0%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 5,388 5,184 7,884 2,112 7,884 8,042 8,203 8,367 8,534 - 0.0%
Total Services & Charges 222,893 261,487 310,258 162,779 318,944 310,585 302,345 308,458 314,696 8,686 2.8%
Capital- - - - - - - - - - -
Total Expenditures by Type 351,024 441,433 545,703 254,223 545,662 547,752 551,289 570,812 592,398 (41) 0.0%
Net Surplus / (Deficit)201,845 148,462 9,097 55,200 19,063 17,008 13,506 (5,981) (27,531)
Beginning Cash Balance 1,160,017 1,363,696 1,507,865 1,507,865 1,516,962 1,536,025 1,553,033 1,566,539 1,560,558
Cash Adjustments 1,834 (4,293) - 165 - - - - -
Ending Cash Balance 1,363,696 1,507,865 1,516,962 1,563,229 1,536,025 1,553,033 1,566,539 1,560,558 1,533,027
Cash Reserves Target 70,205 88,287 109,141 50,845 109,132 109,550 110,258 114,162 118,480 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
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 deductible toward the cost of the repair and the city pays the rest.
228
City of South Bend, Indiana 2016 Budget
Sewer Insurance - 640
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
1 - Director of Streets- 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Manager of Sewer Operations 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3
1 - Superintendent V 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
1 - Accounting Clerk 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
1 - Administrative Assistant- 0.1 0.1 0.1 0.1 0.1 0.1 0.1
1 - Financial Specialist, Senior 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Non-Bargaining 1.6 1.7 1.7 1.7 1.7 1.7 1.7 1.7
Bargaining
1 - Job Leader 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total Bargaining 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Total Full-Time Employees 2.1 2.2 2.2 2.2 2.2 2.2 2.2 2.2
Explain Significant Staffing Changes Below:
N/A
229
City of South Bend, Indiana 2016 Budget
Wastewater Operations & Maintenance (O&M) - 641
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 31,675,219 33,317,016 35,209,467 17,237,503 36,538,600 38,330,112 40,236,663 42,238,348 44,339,921 1,329,133 3.8%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 94,066 127,150 114,100 72,207 157,000 151,990 153,510 155,060 156,641 42,900 37.6%
Transfers In 15,258 11,637 15,000 10,182 16,000 16,000 16,000 16,000 16,000 1,000 6.7%
Total Revenue 31,784,543 33,455,803 35,338,567 17,319,892 36,711,600 38,498,102 40,406,173 42,409,408 44,512,562 1,373,033 3.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 4,632,447 4,763,318 5,254,330 2,379,025 5,252,103 5,330,520 5,436,995 5,545,597 5,663,216 (2,227) 0.0%
Fringe Benefits 1,639,838 1,750,991 2,148,230 891,227 2,321,480 2,510,390 2,735,248 2,994,626 3,296,013 173,250 8.1%
Total Personnel 6,272,285 6,514,309 7,402,560 3,270,252 7,573,583 7,840,910 8,172,243 8,540,223 8,959,229 171,023 2.3%
Supplies 1,770,499 1,478,907 2,154,745 609,424 2,039,410 2,080,874 2,140,877 2,185,268 2,231,496 (115,335) -5.4%
Services & Charges
Professional Services 957,811 993,809 1,145,182 132,116 1,443,000 1,466,720 1,490,877 1,515,478 1,540,533 297,818 26.0%
Printing & Advertising 1,927 2,210 4,000 2,093 2,500 2,506 2,513 2,520 2,527 (1,500) -37.5%
Utilities 830,942 887,118 994,411 541,515 1,029,857 1,045,054 1,060,583 1,076,455 1,092,677 35,446 3.6%
Education & Training 11,580 9,887 35,286 14,116 30,500 30,590 30,682 30,776 30,872 (4,786) -13.6%
Travel 8,851 12,333 18,050 5,514 25,500 25,878 26,264 26,660 27,061 7,450 41.3%
Repairs & Maintenance 1,180,037 1,235,400 2,202,577 818,327 2,062,938 2,100,444 2,159,437 2,221,135 2,285,462 (139,639) -6.3%
Interfund Allocations 2,537,796 2,315,292 2,433,049 1,195,526 6,534,729 6,665,424 6,798,732 6,934,707 7,073,401 4,101,680 168.6%
Debt Service:
Principal 242,055 300,478 517,909 176,571 603,960 674,882 520,434 479,466 412,858 86,051 16.6%
Interest & Fees 31,774 31,456 44,600 15,679 44,725 41,521 29,778 19,570 9,765 125 0.3%
Grants & Subsidies- - - - - - - - - - -
Transfers Out 9,667,884 13,427,609 14,875,700 8,897,303 12,289,388 13,194,612 13,814,362 14,297,575 14,296,324 (2,586,312) -17.4%
Other Services & Charges 2,539,373 1,487,403 3,371,708 575,618 3,888,723 3,985,002 4,084,270 4,186,639 4,292,218 517,015 15.3%
Total Services & Charges 20,785,583 23,617,327 29,139,669 14,122,976 27,955,820 29,232,633 30,017,932 30,790,981 31,063,698 (1,183,849) -4.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 28,828,367 31,610,543 38,696,974 18,002,652 37,568,813 39,154,417 40,331,052 41,516,472 42,254,423 (1,128,161) -2.9%
Net Surplus / (Deficit)2,956,176 1,845,260 (3,358,407) (682,760) (857,213) (656,315) 75,121 892,936 2,258,139
Beginning Cash Balance 4,431,603 7,286,003 8,997,798 8,997,798 5,639,391 4,782,178 4,125,863 4,200,984 5,093,920
Cash Adjustments(101,776) (133,465) - (81,819) - - - - -
Ending Cash Balance 7,286,003 8,997,798 5,639,391 8,233,219 4,782,178 4,125,863 4,200,984 5,093,920 7,352,059
Cash Reserves Target 1,441,418 1,580,527 1,934,849 900,133 1,878,441 1,957,721 2,016,553 2,075,824 2,112,721 5.00%
Explain Significant Revenue and Expenditure Changes Below:
Revenue is expected to increase in 2016 per the sewage rate ordinance. Wages and salaries are budgeted to increase in 2016; some positions will be partially allocated to another department, resulting in no apparent
budget increase. Expected increasing Legal and Engineering fees are related to Long Term Control Plan projects and Consent Decreee matters. The increase in interfund allocations are fixed amounts Wastewater
has no control over.
230
City of South Bend, Indiana 2016 Budget
Wastewater Operations & Maintenance (O&M) - 641
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Wastewater- Maintain WWTP NPDES Permit parameters to 100% compliance GG Output 0 0 0 0
-Wastewater- Goal of zero CSO dry weather overflows for permit compliance GG Output 0 1 0 0
-Wastewater maintain CSO EMNET uptime of 90%GG Output 90%94.21%92.31%90%
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Operation and Maintenance of the City's Sewage funds. Includes Organic Resources
Wastewater- Maintained WWTP NPDES Permit parameters to 100% compliance
Wastewater/Organic Resources- Reduced backlog of plastic laden compost at Organic Resources to zero
Wastewater- we had zero CSO dry weather overflows for permit compliance through 6-15
Wastewater- Maintain WWTP NPDES Permit parameters to 100% compliance
Wastewater- goal of zero CSO dry weather overflows for permit compliance
Wastewater- maintain CSO EMNET uptime at 90%
Bring recommendations forward that will help combine the water and wastewater departments into a Utility department.
231
City of South Bend, Indiana 2016 Budget
Wastewater Operations & Maintenance (O&M) - 641
Fund Summary - Full-Time Employees
Report ONLY Full-Time positions
2015 2016
2014 Amended 6/30/2015 Proposed Forecast
Position Actual Budget Actual Budget 2017 2018 2019 2020
Staffing (Full-Time Employees)
Non-Bargaining
Division Director Environ. Services 1.0 - - - - - - -
Director of Utilities- 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Assistant Director of Utilities- 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Director of Wastewater Maintenance 1.0 1.0 1.0 0.9 0.9 0.9 0.9 0.9
Manager-Maintenance 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0
Manager-Operations 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Manager-Operations 1.0 1.0 1.0 0.9 0.9 0.9 0.9 0.9
Superintendent V 3.0 3.0 3.0 2.9 2.9 2.9 2.9 2.9
Manager-Environmental Compliance 1.0 1.0 - 0.5 0.5 0.5 0.5 0.5
Director of Financial Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Industrial Pretreatment Specialist I 2.0 2.0 2.0 1.0 1.0 1.0 1.0 1.0
Chemist/Safety Officer 1.0 1.0 1.0 - - - - -
Chemist 3.0 3.0 3.0 2.3 2.3 2.3 2.3 2.3
Chemist Lead 1.0 1.0 1.0 0.8 0.8 0.8 0.8 0.8
Assistant City Engineer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Director of SCADA Information Systems 1.0 1.0 1.0 0.5 0.5 0.5 0.5 0.5
System Specialist IV- - - 0.5 0.5 0.5 0.5 0.5
Manager-Parts Maintenance 1.0 1.0 1.0 - - - - -
Administrative Assistant I 1.9 1.9 1.9 2.4 2.4 2.4 2.4 2.4
SCADA Instrument Specialist 1.0 1.0 1.0 0.9 0.9 0.9 0.9 0.9
Operations Supervisor 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0
Secretary V 1.0 1.0 1.0 - - - - -
Director of Streets 0.4 0.4 - 0.5 0.5 0.5 0.5 0.5
Manager of Sewer Operations 0.7 0.7 - 0.7 0.7 0.7 0.7 0.7
Superintendent III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Accounting Clerk IV 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Financial Specialist Senior 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Financial Specialist II 0.5 - - 0.5 0.5 0.5 0.5 0.5
Industrial Pretreatment Manager- - - 1.0 1.0 1.0 1.0 1.0
Utility Safety Director- - - 0.5 0.5 0.5 0.5 0.5
Utility Purchasing & Storeroom Mgr.- - - 0.8 0.8 0.8 0.8 0.8
Water Quality & Lab director- - - 0.5 0.5 0.5 0.5 0.5
Director of CSO Project management 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Total Non-Bargaining 29.5 29.0 24.9 26.8 26.8 26.8 26.8 26.8
Bargaining
Lead Operator 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Senior Operator 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0
General Operator 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Maintenance Lead 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Maintenance Repair IV 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Maintenance Electrician V 1.0 1.0 - 1.0 1.0 1.0 1.0 1.0
Sanitation Operator 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
Lift Station Rep. II 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
CSO RepII 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
General Laborer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Heavy Equipment Operator II 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0
Job Leader 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Job Leader 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5
Heavy Equipment Operator I 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Equipment Operator III 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Equipment Operator II 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
Equipment Operator III Sweepers 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
General Laborer 1.0 1.0 1.0 0.6 0.6 0.6 0.6 0.6
Total Bargaining 58.5 58.5 57.5 58.1 58.1 58.1 58.1 58.1
Total Full-Time Employees 88.0 87.5 82.4 84.9 84.9 84.9 84.9 84.9
Explain Significant Staffing Changes Below:
Proposal includes additional non-bargaining workforce sharing between Wastewater and Water for better effectivenes and efficiency within the
organization. Change in the bargaining group includes the elimination of two Field Repairman/Inspector I positions that were open as a result of
retiring employees. Two additional Maintenance Tech positions were then added to the Water Treatment Department. Eliminated one Field
Repairman /Inspector II position.
232
City of South Bend, Indiana 2016 Budget
Wastewater/Sewage Depreciation - 642
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 194,410 15,111 39,000 15,313 45,000 50,000 20,000 10,000 15,000 6,000 15.4%
Transfers In- 4,000,000 5,359,000 4,000,000 2,487,000 3,819,000 4,587,000 6,308,000 6,290,000 (2,872,000) -53.6%
Total Revenue 194,410 4,015,111 5,398,000 4,015,313 2,532,000 3,869,000 4,607,000 6,318,000 6,305,000 (2,866,000) -53.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 201,936 97,221 37,896 32,300 - - - - - (37,896) -100.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 201,936 97,221 37,896 32,300 - - - - - (37,896) -100.0%
Capital 4,811,016 4,210,735 9,533,814 1,328,453 2,487,000 3,819,500 4,587,000 6,308,000 6,290,000 (7,046,814) -73.9%
Total Expenditures by Type 5,012,952 4,307,956 9,571,710 1,360,753 2,487,000 3,819,500 4,587,000 6,308,000 6,290,000 (7,084,710) -74.0%
Net Surplus / (Deficit)(4,818,542) (292,845) (4,173,710) 2,654,560 45,000 49,500 20,000 10,000 15,000
Beginning Cash Balance 8,863,109 4,044,566 3,753,888 3,753,888 (0) 45,000 94,500 114,500 124,500
Cash Adjustments(1) 2,167 419,822 (2,166) - - - - -
Ending Cash Balance 4,044,566 3,753,888 (0) 6,406,282 45,000 94,500 114,500 124,500 139,500
Cash Reserves Target 1,002,590 861,591 1,914,342 272,151 497,400 763,900 917,400 1,261,600 1,258,000 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Refer to Capital page for detail on change in capital expenditures from 2015 to 2016.
Fund is used to acquire capital assets for Sewage Works. Money generated in Operating Fund 641 is transferred to this fund to pay for capital asset acquisitions.
233
City of South Bend, Indiana 2016 Budget
Wastewater/Sewage O&M Debt Reserve - 643
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 11,036 9,662 15,000 12,157 16,000 16,000 16,000 16,000 16,000 1,000 6.7%
Transfers In 200,296 129,964 256,612 256,086 536,997 119,869 92,586 116,794 122,950 280,385 109.3%
Total Revenue 211,332 139,626 271,612 268,243 552,997 135,869 108,586 132,794 138,950 281,385 103.6%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 11,036 11,637 15,000 10,182 16,000 16,000 16,000 16,000 16,000 1,000 6.7%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 11,036 11,637 15,000 10,182 16,000 16,000 16,000 16,000 16,000 1,000 6.7%
Capital- - - - - - - - - - -
Total Expenditures by Type 11,036 11,637 15,000 10,182 16,000 16,000 16,000 16,000 16,000 1,000 6.7%
Net Surplus / (Deficit)200,296 127,989 256,612 258,061 536,997 119,869 92,586 116,794 122,950
Beginning Cash Balance 3,092,304 3,292,600 3,422,564 3,422,564 3,679,176 4,216,173 4,336,042 4,428,628 4,545,422
Cash Adjustments(0) 1,975 - (1,975) - - - - -
Ending Cash Balance 3,292,600 3,422,564 3,679,176 3,680,625 4,216,173 4,336,042 4,428,628 4,545,422 4,668,372
Cash Reserves Target- - - - - - - - - 16.67%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
The Sewage Works utility is required to maintain an operations and maintenance (O&M) cash reserve equal to two months of operating expenditures (16.67%), per bond covenants. Interest earned on this fund
balance is transferred to operating Fund 641.
234
City of South Bend, Indiana 2016 Budget
Wastewater/Sewage Debt Service - 649
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 10,232 12,106 7,000 9,028 7,000 7,000 7,000 7,000 7,000 - 0.0%
Transfers In 9,453,493 9,297,645 9,281,088 4,641,218 9,267,391 9,263,843 9,245,276 7,879,981 7,888,774 (13,697) -0.1%
Total Revenue 9,463,725 9,309,751 9,288,088 4,650,246 9,274,391 9,270,843 9,252,276 7,886,981 7,895,774 (13,697) -0.1%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal 5,080,425 5,954,511 6,103,712 - 6,258,032 6,427,472 6,607,038 5,421,732 5,606,557 154,320 2.5%
Interest & Fees 4,436,539 3,347,711 3,179,897 1,591,961 3,016,266 2,828,286 2,642,543 2,450,183 2,274,141 (163,631) -5.1%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 9,516,964 9,302,222 9,283,609 1,591,961 9,274,298 9,255,758 9,249,581 7,871,915 7,880,698 (9,311) -0.1%
Capital- - - - - - - - - - -
Total Expenditures by Type 9,516,964 9,302,222 9,283,609 1,591,961 9,274,298 9,255,758 9,249,581 7,871,915 7,880,698 (9,311) -0.1%
Net Surplus / (Deficit)(53,239) 7,529 4,479 3,058,285 93 15,085 2,695 15,066 15,076
Beginning Cash Balance 836,045 782,807 790,793 790,793 795,272 795,365 810,450 813,145 828,211
Cash Adjustments 0 457 - (458) - - - -
Ending Cash Balance 782,807 790,793 795,272 3,848,620 795,365 810,450 813,145 828,211 843,287
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Transfers-in are done on a monthly basis, following a schedule created by Crowe Horwath to assure funds are in place to satisfy all debt service payments for Sewage Works.
Fund used to pay Debt Service for Sewage Works Bond issues.
235
City of South Bend, Indiana 2016 Budget
Project ReLeaf - 655
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 433,026 436,317 429,000 218,731 433,290 437,623 442,000 446,420 450,885 4,290 1.0%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,914 3,076 2,700 3,580 4,000 4,040 4,081 4,122 4,163 1,300 48.1%
Transfers In- - - - - - - - - - -
Total Revenue 435,940 439,393 431,700 222,311 437,290 441,663 446,081 450,542 455,048 5,590 1.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 38,008 27,054 59,252 1,292 52,500 53,550 54,621 55,714 56,829 (6,752) -11.4%
Fringe Benefits 3,347 2,367 4,829 173 4,149 4,233 4,318 4,405 4,494 (680) -14.1%
Total Personnel 41,355 29,421 64,081 1,465 56,649 57,783 58,939 60,119 61,323 (7,432) -11.6%
Supplies 6,081 7,050 6,000 - 2,410 3,208 3,273 3,339 3,406 (3,590) -59.8%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 12,791 9,910 5,000 - 10,405 10,926 11,473 12,047 12,650 5,405 108.1%
Interfund Allocations 18,936 23,585 25,058 12,530 29,939 30,538 31,149 31,772 32,407 4,881 19.5%
Debt Service:
Principal 22,103 67,574 68,587 34,166 69,616 68,859 48,405 - - 1,029 1.5%
Interest & Fees 1,135 4,615 3,632 1,943 3,339 1,561 577 - - (293) -8.1%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out 250,000 250,000 350,000 - 350,000 353,500 357,035 360,606 364,213 - 0.0%
Other Services & Charges 5,367 5,388 6,000 2,272 6,000 6,120 6,243 6,368 6,496 - 0.0%
Total Services & Charges 310,332 361,072 458,277 50,911 469,299 471,504 454,882 410,793 415,766 11,022 2.4%
Capital- - - - - - - - - - -
Total Expenditures by Type 357,768 397,543 528,358 52,376 528,358 532,495 517,094 474,251 480,495 0 0.0%
Net Surplus / (Deficit)78,172 41,850 (96,658) 169,935 (91,068) (90,832) (71,013) (23,709) (25,447)
Beginning Cash Balance 859,452 938,578 980,362 980,362 883,704 792,635 701,803 630,791 607,082
Cash Adjustments 954 (66) - (518) - - - - -
Ending Cash Balance 938,578 980,362 883,704 1,149,778 792,635 701,803 630,791 607,082 581,635
Cash Reserves Target 71,554 79,509 105,672 10,475 105,672 106,499 103,419 94,850 96,099 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2015 Accomplishments & Outcomes
- Conducted Spring and Fall ReLeaf sweeps
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
- Conduct Fall & Spring leaf collection activities. Sweep City twice in the Fall and once in the Spring.
- Develop fall schedule map early, and aggressively communicate schedule with stakeholders.
- Ensure that Fall and Spring sweeps have call-in opportunities for early call-in leaf pick-up.
Fund used to account for the fall seasonal leaf pickup collections in the City. Funding provided through a user fee charged on the monthly water bills. The Street department provides supervision and equipment
for the releaf program and a transfer is made to MVH fund 202 to cover these costs.
N/A
236
City of South Bend, Indiana 2016 Budget
2011 Sewer Bond - 659
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 30,970 19,665 6,000 3,378 2,000 - - - - (4,000) -66.7%
Transfers In- - - - - - - - - - -
Total Revenue 30,970 19,665 6,000 3,378 2,000 - - - - (4,000) -66.7%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 261,589 11,008 323,670 7,813 - - - - - (323,670) -100.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 261,589 11,008 323,670 7,813 - - - - - (323,670) -100.0%
Capital 2,087,392 6,257,770 3,388,168 1,077,544 - - - - - (3,388,168) -100.0%
Total Expenditures by Type 2,348,981 6,268,778 3,711,838 1,085,357 - - - - - (3,711,838) -100.0%
Net Surplus / (Deficit)(2,318,011) (6,249,113) (3,705,838) (1,081,979) 2,000 - - - -
Beginning Cash Balance 10,166,510 7,848,499 1,600,309 1,600,309 0 2,000 2,000 2,000 2,000
Cash Adjustments 0 923 2,105,529 (924) - - - - -
Ending Cash Balance 7,848,499 1,600,309 0 517,406 2,000 2,000 2,000 2,000 2,000
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
A minimal amount of interest income is budgeted in 2016 for the unspent bond balance. The current unencumbered cash balance is expected to be spent or encumbered by the end of 2015.
2011 Sewer Bond was used to fund various Wastewater and Sewer projects related to the Long Term Control Plan.
237
City of South Bend, Indiana 2016 Budget
2012 Sewer Bond - 661
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 65,016 51,261 40,000 56,066 25,000 - - - - (15,000) -37.5%
Transfers In- - - - - - - - - - -
Total Revenue 65,016 51,261 40,000 56,066 25,000 - - - - (15,000) -37.5%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 104,981 497 1,000,000 - 850,000 - - - - (150,000) -15.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 104,981 497 1,000,000 - 850,000 - - - - (150,000) -15.0%
Capital 4,907,896 1,530,525 15,624,275 1,151,836 9,150,000 - - - - (6,474,275) -41.4%
Total Expenditures by Type 5,012,877 1,531,022 16,624,275 1,151,836 10,000,000 - - - - (6,624,275) -39.8%
Net Surplus / (Deficit)(4,947,861) (1,479,761) (16,584,275) (1,095,770) (9,975,000) - - - -
Beginning Cash Balance 23,246,888 18,299,027 16,828,975 16,828,975 9,975,000 0 0 0 0
Cash Adjustments 0 9,710 9,730,300 (9,711) - - - - -
Ending Cash Balance 18,299,027 16,828,975 9,975,000 15,723,495 0 0 0 0 0
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
This 2012 bond should have been spent by the end of 2015. It is planned to be fully spent/encumbered by the end of 2016.
Bond was issued to fund Sewer and Wastewater projects in compliance with the Long Term Control Plan.
238
City of South Bend, Indiana 2016 Budget
2013A Sewer Refund Bonds - 664
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 85,747 13 50 15 - - - - - (50) -100.0%
Transfers In- - - - - - - - - - -
Total Revenue 85,747 13 50 15 - - - - - (50) -100.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services 81,279 - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 81,279 - - - - - - - - - -
Capital- - - - - - - - - - -
Total Expenditures by Type 81,279 - - - - - - - - - -
Net Surplus / (Deficit)4,468 13 50 15 - - - - -
Beginning Cash Balance- 4,468 4,483 4,483 4,533 4,533 4,533 4,533 4,533
Cash Adjustments(0) 2 - (2) - - - - -
Ending Cash Balance 4,468 4,483 4,533 4,496 4,533 4,533 4,533 4,533 4,533
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
All fees and costs associated with that transaction have been paid. No further activity is expected in this fund.
This fund was set up to receive the proceeds and pay issuance costs related to the refunding of the 2004 Sewer Bond and 1998 SRF loan.
239
City of South Bend, Indiana 2016 Budget
Century Center Operating - 670
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 1,313,436 1,313,450 1,313,450 656,725 1,313,436 1,313,436 1,313,436 1,313,436 1,313,436 (14) 0.0%
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 1,817,300 2,774,255 2,505,815 1,012,859 2,670,351 2,750,462 2,860,480 2,960,597 3,108,627 164,536 6.6%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 3,079 - - - - - - - - - -
Transfers In- - - - - - - - - - -
Total Revenue 3,133,815 4,087,705 3,819,265 1,669,584 3,983,787 4,063,898 4,173,916 4,274,033 4,422,063 164,522 4.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 1,487,974 1,806,030 2,022,490 810,712 1,834,135 1,879,988 1,926,988 1,975,163 2,024,542 (188,355) -9.3%
Fringe Benefits 347,170 326,929 483,327 167,064 415,638 436,420 458,241 481,153 505,211 (67,689) -14.0%
Total Personnel 1,835,144 2,132,959 2,505,817 977,776 2,249,773 2,316,408 2,385,229 2,456,316 2,529,752 (256,044) -10.2%
Supplies 281,676 501,472 496,646 262,400 473,779 483,255 492,920 502,778 512,834 (22,867) -4.6%
Services & Charges
Professional Services 177,149 418,909 514,366 273,001 414,536 435,263 457,026 479,877 503,871 (99,830) -19.4%
Printing & Advertising 46,601 41,158 51,000 36,486 60,500 63,525 66,701 70,036 73,538 9,500 18.6%
Utilities 299,302 319,232 328,000 171,092 270,000 283,500 297,675 312,559 328,187 (58,000) -17.7%
Education & Training 5,810 4,168 15,500 3,302 24,500 25,725 27,011 28,362 29,780 9,000 58.1%
Travel 14,804 26,903 23,000 17,711 28,000 29,400 30,870 32,414 34,034 5,000 21.7%
Repairs & Maintenance 96,826 155,652 116,088 55,164 85,139 89,396 93,866 98,559 103,487 (30,949) -26.7%
Interfund Allocations 23,342 34,083 32,000 15,626 23,864 24,341 24,828 25,324 25,831 (8,136) -25.4%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - 79,390 81,924 85,909 90,754 86,427 79,390 -
Other Services & Charges 358,965 184,384 206,194 97,963 248,235 231,161 211,881 177,054 194,322 42,041 20.4%
Total Services & Charges 1,022,799 1,184,489 1,286,148 670,345 1,234,164 1,264,235 1,295,767 1,314,939 1,379,477 (51,984) -4.0%
Capital 222,976 - 243,951 - 14,722 - - - - (229,229) -94.0%
Total Expenditures by Type 3,362,595 3,818,920 4,532,562 1,910,521 3,972,438 4,063,898 4,173,916 4,274,033 4,422,063 (560,124) -12.4%
Net Surplus / (Deficit)(228,780) 268,785 (713,297) (240,937) 11,349 (0) 0 0 (0)
Beginning Cash Balance 901,198 887,475 892,876 892,876 179,579 190,928 190,928 190,928 190,928
Cash Adjustments 215,057 (263,385) - 565,960 - - - - -
Ending Cash Balance 887,475 892,876 179,579 1,217,899 190,928 190,928 190,928 190,928 190,928
Cash Reserves Target 672,519 763,784 906,512 382,104 794,488 812,780 834,783 854,807 884,413 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Charges for Services - SMG having history is better able to determine rental and food and beverage revenue. Sponsorship - Although SMG has been trying to receive sponsorship revenue, it has not occurred.
Total Personnel - With sales being down so is the usage of part time food and beverage. Also 3 positions that were replaced with new employees where less than the employees who original held the position.
Services and Charges - Professional is down determining that SMG will be able to reach Criteria 2 and 3 but not Criteria 1 of the contract. Printing & Advertising - increased to support giveaways while at
conventions. Utilities - Century Center is in an Energy Savings contract with Ameresco. Education & Training - this account includes not only training but also conventions that the sales department attends. The
account has been increased to allow Century Center sales to attend additional conventions with CVB. Travel - Increased for the same as Education & Training. Repairs and Maintenance - decreased because the
Ameresco project included major equipment that will be replaced by the end of the project. The Hotel/Motel Tax Board operating contribution of $1,313,436 has not increased since 2006.
240
City of South Bend, Indiana 2016 Budget
Century Center Operating - 670
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Number of events with 20 or more room nights ED Outcome 30 38 39 40
-Net Operating Loss GG Efficiency 699,996 1,109,668 1,447,356 1,211,645
-Net Promoter Score ED Effectiveness.80.71.72.80
-
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Increase convention/booking. Century Center has increased its visibility in other markets by partnering with Visit South Bend/Mishawaka on multiple Trade Shows, Fams,
Site Visits and Blitzes.
Training and developing part time Food and Beverage Staffing.
Completing all construction while minimizing the impact on business
Increase booking in the year for future years
Increase convention business potential with current and future improvements to enhance overall economic impact for Downtown South Bend.
Decrease year over year net operating loss
Work effectively with the new Courtyard by Marriott
Improve client/customer relations through streamlines communication objectives
Continue to create partnership opportunities for self promoted events
Meeting Express Coordinator
Increase convention business potential with current and future improvements. Ameresco Energy Savings Program.
In 2014 had 38 events with 20 or more room nights. In 2015, estimating 39 events with 20 or more room nights.
Significant Capital Improvements
Century Center is a Convention Center aimed at attracting local and regional meetings, special events, trade shows, conventions, and banquets. Century Center received funding
from charges for service, rental income, hotel/motel taxes and other sources.
Continue to create partnership opportunities for self promoted events. Created three self promoted events in 2015. Brewfest, Best of the Bend and Tab Benoit
Have improved client/customer relations - Net Promoter Score 2014 70% and 2015 78% as of June 2015
Increase booking in the year for future years
Continue focus on yield management assessment opportunities
241
City of South Bend, Indiana 2016 Budget
Century Center Capital - 671
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes 100,000 - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 575,315 328 500 270 500 510 520 531 541 - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 675,315 328 500 270 500 510 520 531 541 - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 114,242 - 52,621 41,156 - - - - - (52,621) -100.0%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 37 - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 10,928 - 130,000 130,000 - - - - - (130,000) -100.0%
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - 62,735 - - - - - - (62,735) -100.0%
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - 50,000 50,000 - - - - - (50,000) -100.0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 10,965 - 242,735 180,000 - - - - - (242,735) -100.0%
Capital 67,288 339,363 310,300 25,440 - - - - - (310,300) -100.0%
Total Expenditures by Type 192,495 339,363 605,656 246,596 - - - - - (605,656) -100.0%
Net Surplus / (Deficit)482,820 (339,035) (605,156) (246,326) 500 510 520 531 541
Beginning Cash Balance 1,274,877 1,757,697 1,418,663 1,418,663 813,507 814,007 814,517 815,037 815,567
Cash Adjustments(0) 0 - 1 - - - - -
Ending Cash Balance 1,757,697 1,418,663 813,507 1,172,337 814,007 814,517 815,037 815,567 816,109
Cash Reserves Target 38,499 67,873 121,131 49,319 - - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
In 2015, the fund was used for bond issuance costs ($62,735), initial payment to Ameresco ($130,000) and a transfer to establish a debt service fund ($50,000) in connection with the Century Center Energy
Conservation Bond. The Century Center Board of Managers has no current plans to spend money from the fund in 2016 and beyond.
The Century Center Capital Fund 671 was established pursuant to Common Council Ordinance No. 8041-89 adopted in 1989. The Century Center maintains a separate capital bank account which is reconciled by
city personnel. In 2013, a separate Century Center Capital Fund 671 was established. The fund receives catering commissions and formerly received an allocation from the Professional Sports Development Fund.
In 2013, SMG contributed $575,000 to the fund. The fund is used for repairs and capital at the Century Center and expenditures.
242
City of South Bend, Indiana 2016 Budget
Century Center Energy Conservation Debt Service - 672
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - 110,718 221,436 221,436 - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income- - - 7 157,742 110,372 109,109 103,233 103,233 157,742 -
Transfers In- - 50,000 50,000 79,390 81,924 85,909 90,754 86,427 29,390 58.8%
Total Revenue- - 50,000 50,007 237,132 192,296 305,736 415,423 411,096 187,132 374.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - 22,585 46,606 162,702 280,090 285,614 22,585 -
Interest & Fees- - - - 214,547 145,690 143,034 135,333 125,482 214,547 -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges- - - - 237,132 192,296 305,736 415,423 411,096 237,132 -
Capital- - - - - - - - - - -
Total Expenditures by Type- - - - 237,132 192,296 305,736 415,423 411,096 237,132 -
Net Surplus / (Deficit)- - 50,000 50,007 - - - - -
Beginning Cash Balance- - - - 50,000 50,000 50,000 50,000 50,000
Cash Adjustments- - - (0) - - - - -
Ending Cash Balance- - 50,000 50,007 50,000 50,000 50,000 50,000 50,000
Cash Reserves Target- - - - - - - - - 0.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
The fund was established with an initial transfer of $50,000 during 2015 from the Century Center Capital Fund 671. Other Income is for interest rebates from the Qualified Energy Conservation (QECB) program.
Transfers In is for energy operating savings transferred from Century Center Fund 670 to pay a portion of the debt service. Other Taxes are for contributions from the Saint Joseph County Hotel/Motel Tax Fund.
New fund established in 2015 in conjunction with the 2015 Century Center Energy Conservation QECB Bonds of $4,167,897. The closing on the bonds was May 14, 2015. Debt service will be repaid over 15 years
starting on May 1, 2016 through May 31, 2031. The bonds will be used for new roofs, lighting and other improvements at the Century Center and will be repaid with a combination of operating savings,
Hotel/Motel Tax monies, and a interest rebates.
243
City of South Bend, Indiana 2016 Budget
Hall of Fame Capital - 677
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,458 1,823 4,700 1,860 2,000 2,000 2,000 - - (2,700) -57.4%
Transfers In- - - - - - - - - - -
Total Revenue 2,458 1,823 4,700 1,860 2,000 2,000 2,000 - - (2,700) -57.4%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 3,242 419 15,000 - 1,000 - - - - (14,000) -93.3%
Services & Charges
Professional Services 9,036 - 314 314 - - - - - (314) -100.0%
Printing & Advertising - - - - - - - - - - -
Utilities 32,441 42,540 108,051 25,357 13,000 - - - - (95,051) -88.0%
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance 14,241 51,738 58,894 409 65,000 - - - - 6,106 10.4%
Interfund Allocations 4,176 6,312 6,565 3,282 5,801 5,917 6,036 - - (764) -11.6%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 59,894 100,590 173,824 29,362 83,801 5,917 6,036 - - (90,023) -51.8%
Capital- - - - - - - - - - -
Total Expenditures by Type 63,136 101,009 188,824 29,362 84,801 5,917 6,036 - - (104,023) -55.1%
Net Surplus / (Deficit)(60,678) (99,186) (184,124) (27,502) (82,801) (3,917) (4,036) - -
Beginning Cash Balance 719,086 658,407 559,543 559,543 375,419 292,617 288,700 284,664 284,664
Cash Adjustments(1) 322 - (322) - - - - -
Ending Cash Balance 658,407 559,543 375,419 531,719 292,617 288,700 284,664 284,664 284,664
Cash Reserves Target 12,627 20,202 37,765 5,872 16,960 1,183 1,207 - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
We have worked out a deal for development of a new hotel using the site. We expect to sell/lease the property in early January 2016. Deal requires City to be responsible for air conditioning unit repairs for the
first 3 years after opening of the hotel. 2016 expenditures allow for final utilities and potential A/C repairs if they should be necessary.
Fund is used to fund repairs and maintenance of the building and infrastructure components at the City-owned College Football Hall of Fame building. Fund received revenue transfers of professional sports
development area (PSDA) taxes from Fund 377 of $200,000 per year through 2010 while Hall was open. Transfers have stopped and monies used to keep utilities on, etc. while we sought buyer for the property.
Expect to close on sale/lease in early 2016.
244
City of South Bend, Indiana 2016 Budget
Fire Pension - 701
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 5,035,292 5,129,098 5,036,025 2,518,013 5,443,092 5,748,687 5,921,022 6,098,725 6,281,503 407,067 8.1%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 2,918 2,805 8,500 4,615 4,500 1,000 1,000 1,000 1,000 (4,000) -47.1%
Transfers In- - - - - - - - - - -
Total Revenue 5,038,210 5,131,903 5,044,525 2,522,628 5,447,592 5,749,687 5,922,022 6,099,725 6,282,503 403,067 8.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 5,183,822 5,182,224 5,386,271 2,515,780 5,575,570 5,742,837 5,915,122 6,092,575 6,275,353 189,299 3.5%
Fringe Benefits 262,773 247,635 272,308 112,800 - - - - - (272,308) -100.0%
Total Personnel 5,446,595 5,429,859 5,658,579 2,628,580 5,575,570 5,742,837 5,915,122 6,092,575 6,275,353 (83,009) -1.5%
Supplies- - 200 - 200 - - - - - 0.0%
Services & Charges
Professional Services - - 5,000 3,000 5,000 5,000 5,000 5,250 5,250 - 0.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel 213 - 350 - 350 350 400 400 400 - 0.0%
Repairs & Maintenance- - 100 - 100 100 100 100 100 - 0.0%
Interfund Allocations 96 - 100 - - - - - - (100) -100.0%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 1,071 840 2,250 460 1,500 1,400 1,400 1,400 1,400 (750) -33.3%
Total Services & Charges 1,380 840 7,800 3,460 6,950 6,850 6,900 7,150 7,150 (850) -10.9%
Capital- - - - - - - - - - -
Total Expenditures by Type 5,447,975 5,430,699 5,666,579 2,632,040 5,582,720 5,749,687 5,922,022 6,099,725 6,282,503 (83,859) -1.5%
Net Surplus / (Deficit)(409,765) (298,796) (622,054) (109,412) (135,128) 0 0 (0) 0
Beginning Cash Balance 1,347,864 938,100 639,496 639,496 135,127 (0) (0) (0) (0)
Cash Adjustments 1 192 117,685 (193) - - - - -
Ending Cash Balance 938,100 639,496 135,127 529,892 (0) (0) (0) (0) (0)
Cash Reserves Target 1,361,994 1,357,675 1,416,645 658,010 1,395,680 1,437,422 1,480,505 1,524,931 1,570,626 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Transferred Health Insurance to Fire Operations Budget - $272,808. Planning for two firefighters under 37 act planning to DROP in 2016. Any shortfalls in this fund will likely be covered by General Fund dollars
in the future. However, due to small number of active firefighters remaining to enter the plan and the age of the current participants in the plan, the costs of the plan will likely decrease over time. But at this time,
it is unknown what the actual costs in the future will be. State pension relief is designed to reimburse the city for costs incurred except for administrative costs (which are small) and retiree health insurance costs
(which have been transferred to the regular fire department budget).
245
City of South Bend, Indiana 2016 Budget
Fire Pension - 701
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Maintaining communication with our retired firefighters and widows.
Securing funding for Pensioner health insurance
Fulfill all statutory obligations
Continuing to improve communication with fund members
Held first annual pension information symposium for current Firefighters
Prepared and submitted the 2014 Pension relief report
Paying retired Firefighter Pensions and securing funding through pension relief.
Processed 3 new pensions to date, including 2 disability pensions
Published and mailed 2 newsletters to 274 Retirees and Widows
Serviced and counseled prospective retirees
Processed 6 Retiree/Dependent Deaths
246
City of South Bend, Indiana 2016 Budget
Police Pension - 702
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental 5,863,697 6,111,865 6,375,359 3,187,679 6,125,000 6,956,325 7,059,122 7,153,348 7,250,176 (250,359) -3.9%
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 11,167 6,925 10,000 1,546 8,500 8,500 8,500 8,500 8,500 (1,500) -15.0%
Transfers In- - - - - - - - - - -
Total Revenue 5,874,864 6,118,790 6,385,359 3,189,225 6,133,500 6,964,825 7,067,622 7,161,848 7,258,676 (251,859) -3.9%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages 6,207,118 6,445,780 6,504,579 3,079,178 6,564,332 6,501,237 6,551,822 6,605,706 6,658,919 59,753 0.9%
Fringe Benefits 265,191 269,831 319,456 122,098 435,650 470,242 507,600 547,942 591,557 116,194 36.4%
Total Personnel 6,472,309 6,715,611 6,824,035 3,201,276 6,999,982 6,971,479 7,059,422 7,153,648 7,250,476 175,947 2.6%
Supplies 642 173 800 - 800 800 800 800 800 - 0.0%
Services & Charges
Professional Services - - 5,500 3,000 5,500 5,500 5,500 5,500 5,500 - 0.0%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - 500 - 500 500 500 500 500 - 0.0%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations 912 - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 972 892 1,400 388 1,400 1,400 1,400 1,400 1,400 - 0.0%
Total Services & Charges 1,884 892 7,400 3,388 7,400 7,400 7,400 7,400 7,400 - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 6,474,835 6,716,676 6,832,235 3,204,664 7,008,182 6,979,679 7,067,622 7,161,848 7,258,676 175,947 2.6%
Net Surplus / (Deficit)(599,971) (597,886) (446,876) (15,439) (874,682) (14,854) - - -
Beginning Cash Balance 2,308,626 1,708,656 1,111,412 1,111,412 889,536 14,854 (0) (0) (0)
Cash Adjustments 2 641 225,000 (640) - - - - -
Ending Cash Balance 1,708,656 1,111,412 889,536 1,095,333 14,854 (0) (0) (0) (0)
Cash Reserves Target 1,618,709 1,679,169 1,708,059 801,166 1,752,046 1,744,920 1,766,906 1,790,462 1,814,669 25.00%
Explain Significant Revenue and Expenditure Changes Below:
The Police Pension Fund receives state pension relief revenue for costs excluding administrative and retiree health insurance costs. Beginning in 2017, retiree health insurance costs will be paid from the regular
police budget.
247
City of South Bend, Indiana 2016 Budget
Police Pension - 702
Fund Summary - Description, Accomplishments, Goals, KPI's
Fund Description & Purpose
2015 Accomplishments & Outcomes
-
-
-
-
-
-
-
-
-
-
2016 Department Goals & Objectives & Linkage to City Goals
Basics are Easy (BE)
-
-
-
-
-
-
-
Good Government (GG)
-
-
-
-
-
-
-
Economic Development (ED)
-
-
-
-
-
-
-
Key Performance Indicators (KPI's)
2017
City Long Term 2014 2015 2016
Measure Goal Type Goal Actual Estimated Target
-Pension Board Meetings BE Output 12 12 12 12
-Process Retirement Applications BE Output 6 6 10 6
-Process Pension Relief Application GG Outcome 15 15 20 18
-Provide Pension Counseling and Advice GG Efficiency 15 15 15 15
-
-
-
-
-
-
-
-
Types: output, efficiency, effectiveness, quality, outcome, technology
2016 Significant Changes/Challenges/Opportunities (with a focus on solutions)
-
-
-
-
Account for post employment retirement benefits paid to retired 1925 plan member police officers and surviving dependents. Financing is provided by state pension relief
distribution.
Prepared pension relief request with INPRS and will receive approximately $ 6,350,000 for the year 2014.
Conducted 12 monthly pension board meetings.
Processed retirements, death benefits and DROP payments.
No audit exceptions for the Pension Fund by the State Board of Accounts for the year 2014.
To maintain pension benefits to retirees, dependents and widows.
To serve the membership of the Pension Fund in a courteous, timely and proper manner.
To counsel and provide information regarding benefits to members of the Pension Fund. (Active & Retired)
To apply for pension relief funding from INPRS.
To provide complete and concise records of the Pension Fund.
Number of members is currently at 214. The members will continue to decrease due to deaths and having fewer remaining eligible officers still active.
Pension budget increased $ 175,947.
One DROP payment to be made for $ 118,600.
Sixteen officers are currently enrolled in the DROP program with four scheduled to retire.
248
City of South Bend, Indiana 2016 Budget
K-9 Unit - 705
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- 2,000 1,990 1,500 2,000 2,000 2,000 2,000 2,000 10 0.5%
Other Income 8 6 10 11 20 20 20 20 20 10 100.0%
Transfers In- - - - - - - - - - -
Total Revenue 8 2,006 2,000 1,511 2,020 2,020 2,020 2,020 2,020 20 1.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 625 - 2,000 970 2,020 2,020 2,020 2,020 2,020 20 1.0%
Total Services & Charges 625 - 2,000 970 2,020 2,020 2,020 2,020 2,020 20 1.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 625 - 2,000 970 2,020 2,020 2,020 2,020 2,020 20 1.0%
Net Surplus / (Deficit)(617) 2,006 - 541 - - - - -
Beginning Cash Balance 1,931 1,313 3,321 3,321 3,321 3,321 3,321 3,321 3,321
Cash Adjustments(0) 2 - (2) - - - - -
Ending Cash Balance 1,313 3,321 3,321 3,860 3,321 3,321 3,321 3,321 3,321
Cash Reserves Target 125 - 400 194 404 404 404 404 404 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
N/A
This fund is used to account for donations for the development of the K-9 Unit.
249
City of South Bend, Indiana 2016 Budget
Self-Funded Employee Benefits - 711
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services 11,920,784 12,895,536 16,315,000 7,269,862 17,151,500 18,141,079 19,194,689 20,316,996 21,513,046 836,500 5.1%
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 235,864 423,441 42,770 34,796 23,345 23,345 23,345 23,345 23,345 (19,425) -45.4%
Transfers In- - - - - - - - - - -
Total Revenue 12,156,648 13,318,977 16,357,770 7,304,658 17,174,845 18,164,424 19,218,034 20,340,341 21,536,391 817,075 5.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - 4,000 - 4,000 4,000 4,000 4,000 4,000 - 0.0%
Fringe Benefits- - 326 5 316 316 316 316 316 (10) -3.1%
Total Personnel- - 4,326 5 4,316 4,316 4,316 4,316 4,316 (10) -0.2%
Supplies 11,866 38,633 24,275 4,637 17,875 18,213 18,557 18,908 19,266 (6,400) -26.4%
Services & Charges
Professional Services 368,303 272,638 399,956 175,712 1,361,690 1,388,924 1,416,702 1,445,036 1,473,937 961,734 240.5%
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- 398 2,000 1,000 2,000 2,040 2,081 2,122 2,165 - 0.0%
Travel- 229 5,300 815 5,300 5,406 5,514 5,624 5,737 - 0.0%
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations 194,592 360,815 431,764 215,882 - - - - - (431,764) -100.0%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 13,348,633 14,250,721 15,829,314 6,267,464 15,942,750 16,743,955 17,593,793 18,496,139 19,455,285 113,436 0.7%
Total Services & Charges 13,911,528 14,884,801 16,668,334 6,660,873 17,311,740 18,140,325 19,018,090 19,948,921 20,937,124 643,406 3.9%
Capital- - - - - - - - - - -
Total Expenditures by Type 13,923,394 14,923,434 16,696,935 6,665,515 17,333,931 18,162,854 19,040,963 19,972,145 20,960,706 636,996 3.8%
Net Surplus / (Deficit)(1,766,746) (1,604,457) (339,165) 639,143 (159,086) 1,570 177,071 368,196 575,685
Beginning Cash Balance 7,428,191 5,661,447 4,059,314 4,059,314 3,720,149 3,561,063 3,562,633 3,739,704 4,107,900
Cash Adjustments 2 2,324 - 10,390 - - - - -
Ending Cash Balance 5,661,447 4,059,314 3,720,149 4,708,848 3,561,063 3,562,633 3,739,704 4,107,900 4,683,585
Cash Reserves Target 3,480,849 3,730,859 4,174,234 1,666,379 4,333,483 4,540,714 4,760,241 4,993,036 5,240,177 25.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
2016 Department Goals & Objectives & Linkage to City Goals
Good Government (GG)
- Improve employee health due to an emphasis placed on wellness and prevention.
- Reduce employee health claim costs due to emphasis placed on wellness.
- Reduce certain medical and RX claim costs by implementing an on-site or near-site clinic.
- Reduce dental and vision premium costs.
The 2016 budget includes costs for a new Employee Clinic. This decision was made with the intent to improve employees' health and to slow down the increase in health care costs. For the forecast, we have
assumed that employee and employer contributions will increase 10% and 5%, respectively and that medical claims and clinic costs will increase 5% and 2%, respectively, each year.
This fund is used to account for expenditures of the employee benefit programs offered to full time City employees and to Police and Fire retirees, including healthcare, dental and vision, employee flexible benefits,
life insurance, and short and long term disability.
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City of South Bend, Indiana 2016 Budget
Unemployment Compensation - 713
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 252,907 103,047 114,546 51,661 107,282 107,427 109,576 111,767 114,002 (7,264) -6.3%
Transfers In- - - - - - - - - - -
Total Revenue 252,907 103,047 114,546 51,661 107,282 107,427 109,576 111,767 114,002 (7,264) -6.3%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies- - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations 4,284 7,224 6,796 3,398 7,282 7,427 7,576 7,728 7,882 486 7.1%
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges 61,159 114,682 220,000 44,701 100,000 100,000 100,000 100,000 100,000 (120,000) -54.5%
Total Services & Charges 65,443 121,906 226,796 48,099 107,282 107,427 107,576 107,728 107,882 (119,514) -52.7%
Capital- - - - - - - - - - -
Total Expenditures by Type 65,443 121,906 226,796 48,099 107,282 107,427 107,576 107,728 107,882 (119,514) -52.7%
Net Surplus / (Deficit)187,464 (18,859) (112,250) 3,562 0 (0) 2,000 4,040 6,120
Beginning Cash Balance 72,566 260,030 241,310 241,310 129,060 129,060 129,060 131,059 135,099
Cash Adjustments- 139 - (139) - - - - -
Ending Cash Balance 260,030 241,310 129,060 244,733 129,060 129,060 131,059 135,099 141,219
Cash Reserves Target 13,089 24,381 45,359 9,620 21,456 21,485 21,515 21,546 21,576 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Trends continue to improve in this fund; therefore, the charges to departments have remained at 0.25% of salaries for 2015 and will be budgeted at 0.25% for 2016. Employee termination practices have improved
therefore, there have been fewer unemployment claims against the City. This trend should continue in the future. This fund is also used for outplacement services for employees when jobs are eliminated within
the City. These services are budgeted at $2,200 per terminated employee.
Established effective January 1, 2012, the fund is used to account for the payment of City unemployment claims. Revenue source is an unemployment fee charged to operating units of City operations. The fund is
an Internal Service fund that is used to benefit other city funds and departments and is designed to recover costs.
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City of South Bend, Indiana 2016 Budget
City Cemetery - 730
Fund Summary - Operating and Capital Budget
2015 2016 Budget
2013 2014 Amended 30-Jun Proposed Forecast Variance%
Description Actual Actual Budget Actual Budget 2017 2018 2019 2020 2015-2016 Change
REVENUES
Property Taxes- - - - - - - - - - -
Local Income Taxes- - - - - - - - - - -
Other Taxes- - - - - - - - - - -
Grants/Intergovernmental- - - - - - - - - - -
Charges for Services- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Fines & Forfeitures- - - - - - - - - - -
Donations- - - - - - - - - - -
Other Income 138 101 150 97 150 - - - - - 0.0%
Transfers In- - - - - - - - - - -
Total Revenue 138 101 150 97 150 - - - - - 0.0%
EXPENDITURES BY TYPE
Personnel
Salaries & Wages- - - - - - - - - - -
Fringe Benefits- - - - - - - - - - -
Total Personnel- - - - - - - - - - -
Supplies 4,316 - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities- - - - - - - - - - -
Education & Training- - - - - - - - - - -
Travel- - - - - - - - - - -
Repairs & Maintenance- - - - - - - - - - -
Interfund Allocations- - - - - - - - - - -
Debt Service:
Principal- - - - - - - - - - -
Interest & Fees- - - - - - - - - - -
Grants & Subsidies- - - - - - - - - - -
Payment In Lieu of Taxes- - - - - - - - - - -
Transfers Out- - - - - - - - - - -
Other Services & Charges - 8,658 20,000 - 20,000 - - - - - 0.0%
Total Services & Charges- 8,658 20,000 - 20,000 - - - - - 0.0%
Capital- - - - - - - - - - -
Total Expenditures by Type 4,316 8,658 20,000 - 20,000 - - - - - 0.0%
Net Surplus / (Deficit)(4,178) (8,557) (19,850) 97 (19,850) - - - -
Beginning Cash Balance 41,112 36,934 28,394 28,394 19,850 0 0 0 0
Cash Adjustments 0 17 11,306 (17) - - - - -
Ending Cash Balance 36,934 28,394 19,850 28,474 0 0 0 0 0
Cash Reserves Target 863 1,732 4,000 - 4,000 - - - - 20.00%
Explain Significant Revenue and Expenditure Changes Below:
Fund Description & Purpose
Revenue for this fund was originally derived from the sale of burial plots. Very few plots remain and the revenues have decreased as a result. This fund is no longer self sustaining. Funds are budgeted as a
contingency for unexpected repairs.
The purpose of this fund is to provide capital spending for the City Cemetery.
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Glossary
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Activity Budget(s): Cost centers or specific and commonly recognized service functions
within a fund or department to which specific expenses are to be allocated.
Ad Valorem: Imposed at a rate percent of the value as stated in determining property taxes.
Appropriation: An expenditure authorization made by the Common Council, which
permits charges against specified funding sources. Appropriations are usually made for fixed
amounts and are typically approved for the entire fiscal year unless otherwise amended by the
City Council.
Approved/ Adopted Budget: The City’s budget & expenditure authority as adopted by
the Common Council in a vote conducted after a City Charter-required public hearing to
collect public input on the Proposed Budget.
Assessed Valuation: The estimated value placed upon real and personal property by the
County Assessor.
Assets: Property owned by the City, which has monetary value.
Audit: A systematic examination of resource utilization concluding in a written report. It is a
test of management’s internal controls and is intended to:
Ascertain whether financial statements fairly present financial positions and results of
operations;
Test whether transactions have been legally performed;
Identify areas for possible improvements in accounting practices and procedures;
Ascertain whether transactions have been recorded accurately and consistently;
Ascertain the stewardship of officials responsible for governmental resources.
Certain audited funds related to trustee accounts, bonding and capital leases are not
budgeted or included in this document.
Balanced Budget: The budgeted revenues (plus available cash reserves) are equal or more
than the budgeted expenditures.
Base Budget: The budget predicated on maintaining the existing level of service.
Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money
(called principal or face value) at a specified future date (called the maturity date) along with
periodic interest paid at a specified percentage of the principal (interest rate). Bonds are
typically used for long-term debt to pay for specific capital improvements.
Budget Amendment: Adjustments made to the budget or approved expenditure
authority during the fiscal year by the Common Council to properly account for unanticipated
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changes, which occur either in revenues or expenditures or for programs or policy objectives
initially approved for the fiscal year.
Budget (Operating): A plan of financial operations embodying an estimate of proposed
expenditures for a given period (typically a fiscal year) and the proposed means of financing
them (revenue estimates). The term is also sometimes used to denote the officially approved
expenditure ceiling under which the City and its departments operate.
Budget Basis: The basis by which a City determines its budget. The budget basis may be
cash, accrual, modified accrual or some other basis. The City of South Bend uses the cash
basis for budgeting.
Budget Calendar: The schedule of key dates or milestones that the City follows in the
preparation and adoption of the budget.
Budgetary Control: The level at which expenditures cannot legally exceed the
appropriated amounts.
Budgeted Funds: Funds that are planned for certain uses. The budget document that is
submitted for Common Council approval is composed of budgeted funds.
Budget Message: Initially, a general discussion of the proposed budget document
presented in writing as a supplement to the budget document. The budget message explains
principle budget issues against the background of financial experience in recent years and
presents recommendations.
Capital Expenditures: The expenditures for the acquisition of capital assets; whether
major assets with long-term useful life spans or shorter-term operational capital needs such as
office equipment, small tools & machinery. The expenditures are financed by either capital
debt or cash-pay-as-you-go. Generally, equipment with a cost of $10,000 or more and a useful
life of at least one year is considered a capital expenditure.
Cash Management: The management of cash necessary to pay for government services
while investing temporarily idle cash in order to earn interest. Cash management refers to the
activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its
availability for investment, establishing and maintaining banking relationships, and investing
funds safely in order to achieve the highest interest on temporary cash balances.
CIP: Abbreviation for Capital Improvement Program.
COIT: Abbreviation for County Option Income Tax. COIT is based on wages paid in the
County.
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Contingency: An estimated amount of funds needed for deficiency or emergency purposes.
An annual appropriation to cover short falls in revenue and/or underestimation of
expenditures.
Contractual Services: Items of expenditure from services that the City receives from an
outside company. HVAC, maintenance, custodial services, Building, Mechanical, and
Plumbing Inspectors are examples of contractual services.
CPI: Abbreviation for Consumer Price Index.
Debt Service: The City’s obligation to pay the principal and interest of all bonds and other
debt instruments according to a pre-determined payment schedule.
Department: A major activity of the City, which indicates overall management
responsibility for an operation of a group of related operations within a functional area.
Depreciation: That portion of the cost of a capital asset, used during the year to provide
service.
DLGF: Abbreviation for the Indiana Department of Local Government Finance. The
DLGF is a state agency that approves the budgets and property tax rates.
EDIT: Abbreviation for Economic Development Income Tax. EDIT is based on wages
paid in the County.
Enterprise Fund: A governmental accounting fund in which the services provided are
financed and operated similarly to those of a private business. The rate schedules for these
services are established to ensure that revenues are adequate to meet all necessary expenses.
Enterprise funds are established for services such as water and sewer utilities.
Estimated Revenue: The amount of projected revenue to be collected during the fiscal
year.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts for
the purpose of carrying on specific activities or attaining certain objectives.
Expenditure: The cost of Governmental Fund goods delivered and services rendered,
whether paid or unpaid.
Fund Balance: For financial reporting, fund balance is the difference between assets and
liabilities in a governmental fund. Fund balance is required to be reported in two
components—reserved and unreserved. When fund balance is reserved, it either means that
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the resources are in a form that cannot be appropriated and spent or that the resources are
legally limited to being used for a particular purpose. For instance, grant monies from the
federal government that may be used only for a road project would be reported as reserved
fund balance in a street fund. Likewise, the City’s cemetery trust funds in the General Fund
are nonexpendable resources that can be invested but not spent—as reserved fund balance.
The portion of fund balance that is not reserved is fittingly called unreserved fund balance.
For budgeting, fund balance is equal to cash balance as the City utilizes the cash basis of
budgeting.
GAAP: Abbreviation for Generally Accepted Accounting Principles.
GASB: The Governmental Accounting Standards Board, which provides direction in
accounting and reporting requirements for units of government.
Gateway: The State of Indiana budget and financial reporting program that local
units of government are required to use.
General Fund: The largest fund within the City, the General Fund accounts for most of
the financial resources of the government that may be used for any lawful purpose. General
Fund revenues include property taxes, licenses and permits, service charges, and other types of
revenue. This fund usually includes most of the basic operating services, such as police
protection, finance, public services and general administration.
General Obligation Bonds: When the City pledges its full faith and credit to the
repayment of the bonds it issues, those bonds are General Obligation (G.O.) bonds.
GFOA: Abbreviation for Government Finance Officers Association.
Investment: Securities purchased and held for the production of income in the form of
interest.
KPI: Abbreviation for Key Performance Indicator. Also known as Performance Measure.
Liabilities: Debt or other legal obligations arising out of transactions in the past, which
must be liquidated, renewed or refunded at some future date. The term does not include
encumbrances.
Long Term Debt: Debt with a maturity of more than one year.
Maturities: The date on which the principal or stated values of investments or debt
obligation mature and may be reclaimed.
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Net Assessed Value: Total value of property less certain deductions like homestead
deductions, tax abatements, exempt property, and TIF property.
Net Debt: All City Debt net of special assessment, transportation fund and revenue bond
debt.
Per Capita Basis: Per unit of population.
Revenue: An addition to the assets of a fund, which does not increase a liability, does not
represent the recovery of an expenditure, does not represent the cancellation of a liability
without a corresponding increase in any other liability or a decrease in assets, and does not
represent a contribution of fund capital in an enterprise.
SBOA: Abbreviation for the Indiana State Board of Accounts. The SBOA is a state agency
that performance the function of private accounting firms in other states.
Surplus Funds: Liquid or Non-Liquid Funds not immediately needed to pay demands
against vendors and other claimants as determined by management.
Structurally Balanced Budget: A budget that is sustainable for multiple years into the
future.
Tax Base: The total value of taxable property in the City.
TIF: Abbreviation for Tax Increment Financing. A fund that captures the increase in net
assessed value on properties in an area to provide property tax revenue for economic
development projects.
Transfers- In/Out: A legally authorized funding transfer between funds in which one
fund is responsible for the initial receipt and the other fund is responsible for the actual
disbursement.
Trust and Agency Fund: Trust and Agency funds are used to account for assets held by
the city in a trustee capacity or as an agent for individuals, organizations, other governments,
or other funds.
Utilities Fund: This enterprise fund is used to account for the provision of water, sewer
and solid waste services to the customer financed primarily by user charges.
Working Capital: Working Capital is generally defined as current assets less current
liabilities; however, this is to some extent, an abstract concept. If all of the current assets were
converted to cash at their book value and all the current liabilities paid, then working capital
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would be the amount of cash remaining. For the City’s Utilities Fund, current assets are
comprised of cash and cash equivalents, receivables and inventory; and current liabilities are
comprised of accounts payables, accrued liabilities and the current portion of next fiscal year’s
long-term debt.
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