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Home My WebLink About04-2016 Departmental Financial ReportPeriod Ending: Issued By: City of South Bend Monthly Departmental Financial Report Page Contents 2 Narrative 3 Summaries 7 General Fund 22 Special Revenue Funds 58 Debt Service/Capital Project Funds 70 Enterprise Funds 96 Internal Service Funds 103 Trust Funds 106 Redevelopmemt Commission Funds Distribution Mayor Pete Buttigieg Chief of Staff James Mueller South Bend Common Council Controller John Murphy Deputy City Controller Jennifer Hockenhull City Finance Director Rahman Johnson Senior Budget Analyst Cecil Eastman Department Heads Fiscal Officers April 30, 2016 Administration/Finance April 2016 The Monthly Departmental Financial Report The City of South Bend has developed the attached Monthly Departmental Financial Report to provide current year financial information for each City fund, as well as individual departments within the General Fund, in a condensed format. Information is provided for revenue, expenditures, encumbrances, cash balances and staffing levels. Also included in this report are text boxes that allow departmental fiscal officers to provide an explanation of significant expenditure and staffing variances and spending on major capital projects. Departmental fiscal officers are asked to complete the monthly financial reports (“blue sheets”) for their funds and General Fund departments no later than the 18th of the month following the reporting period. The staff of the Department of Administration & Finance then summarizes the data and publishes this consolidated report no later than 30 days after the end of the reporting period. The Monthly Departmental Financial Report supplements—but does not replace—other financial reports that the City prepares such as the Monthly Financial Report, Controller’s Cash Report, the Department of Local Government Finance’s Annual Financial Report (AFR), or the Comprehensive Annual Financial Report (CAFR). Summary Trends & Observations As of April 30, 2016, total revenue for the year was $64,750,870, 23% of estimated revenue. As of April 30, 2015 total revenue received was $63,528,685 within the same funds. Property taxes are received in June and January each year and were budgeted at $71,976,981 for 2016. Local income tax (LOIT, COIT and EDIT) receipts are budgeted to be $25.8 million in 2016, to be received in monthly installments of $2.15 million. As of April 30, 2016, total expenditures were $86,644,887 and outstanding encumbrances were $53,005,497, a total of $139,650,383 which represents 39% of the amended expenditure budget. Encumbrances are either holdovers from previous years or obligations for the remainder of the year. If encumbrances were excluded, expenditures were 24% of the amended expenditure budget at the end of the period. Total expenditures were $90,513,601 as of April 30, 2015. New for 2016, the 311 Call Center has now been placed in its own internal service fund, (Fund 279) and now appears as its own line item within the Internal Service sections of the summary reports. We hope that you find this Monthly Departmental Financial Report useful in better understanding the finances of the City of South Bend. If you have any questions regarding this report, please contact us at 574‐235‐7702. 2 City of South Bend Monthly Department Financial Report REVENUE SUMMARY April 30, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget City Funds General Fund 53,858,141 907,934 3,957,208 4,194,952 1,298,365 7% Special Revenue 102 Rainy Day 40,000 7,397 29,795 17,531 10,205 74% 103 Excess Levy 20 - 7 4 13 37% 201 Parks & Recreation 11,179,799 214,036 684,011 661,212 10,495,788 6% 202 Motor Vehicle Highway 9,200,662 1,866,801 4,104,966 2,984,726 5,095,696 45% 203 Recreation Nonreverting 1,448,565 91,318 382,664 355,262 1,065,901 26% 209 Studebaker-Oliver Reverting Grants 587,250 11,414 46,053 41,967 541,197 8% 210 Economic Development State Grants 2,699,880 767,681 787,927 654 1,911,953 29% 211 Department of Community Investment (DCI)2,651,425 563,271 1,289,903 607,515 1,361,522 49% 212 Dept of Community Investment Grants 3,944,900 39,258 625,002 664,687 3,319,898 16% 216 Police State Seizures 36,000 947 16,560 1,187 19,440 46% 217 Gift, Donation, Bequest 185,800 155 655 3,051 185,145 0% 218 Police Curfew Violations 1,000 10 130 37 870 13% 219 Unsafe Building 985,240 26,838 472,732 - 512,508 48% 220 Law Enforcement Continuing Education 218,000 15,785 101,859 134,931 116,141 47% 227 Loss Recovery 7,660 841 3,403 39,549 4,257 44% 244 Emergency Phone System- - - 19 - 0% 249 Public Safety LOIT 6,797,160 566,640 2,266,016 2,157,717 4,531,144 33% 251 Local Roads & Streets 1,628,200 170,056 688,496 389,361 939,704 42% 258 Human Rights Federal Grant 165,040 8,070 139,648 18,639 25,392 85% 271 Eastrace Waterway 30 1 5 11 25 15% 273 Morris PAC / Palais Royale Marketing 18,250 1,178 5,401 2,018 12,849 30% 280 Police Block Grants 20 3 13 8 7 66% 281 Economic Develop. Commission-Revenue Bonds 150 23 94 55 56 63% 289 HAZMAT 10,000 27 110 13,856 9,890 1% 291 Indiana River Rescue 45,200 4,895 31,840 9,206 13,360 70% 292 Police Grants- - - 56,946 - 0% 294 Regional Police Academy 22,500 1,473 18,114 20,633 4,386 81% 295 COPS MORE Grant 92,000 15,227 32,883 35,659 59,117 36% 299 Police Federal Drug Enforcement 162,000 116 440 46,154 161,560 0% 404 County Option Income Tax 10,370,484 848,996 3,522,424 3,306,161 6,848,060 34% 408 Economic Development Income Tax 10,159,262 808,449 3,736,596 3,164,155 6,422,666 37% 410 Urban Development Action Grant 175,827 412 2,016 241,916 173,811 1% 655 Project Releaf 437,290 37,561 149,601 147,607 287,689 34% 705 Police K-9 Unit 2,020 3 13 507 2,007 1% Special Revenue Total 63,271,634 6,068,884 19,139,378 15,122,939 44,132,256 30% City Debt Service 313 Football Hall of Fame Debt Service 1,383,212 9,343 37,372 17,067 1,345,840 3% City Debt Service Total 1,383,212 9,343 37,372 17,067 1,345,840 3% Capital Project 377 Professional Sports Development 711,518 42,802 328,928 335,974 382,590 46% 401 Coveleski Stadium Capital 15,200 52 258 82 14,942 2% 403 Zoo Endowment 200 42 169 100 31 85% 405 Park Nonreverting Capital 162,500 1,109 3,233 6,036 159,267 2% 406 Cumulative Capital Development 526,737 4,818 19,426 18,454 507,311 4% 407 Cumulative Capital Improvement 435,700 236 151,037 328 284,663 35% 412 Major Moves Construction 1,111,733 65,617 657,793 375,594 453,940 59% 416 Morris Performing Arts Center Capital 103,000 4,634 20,831 23,364 82,169 20% 434 Community Revitalization Enhancement District- 58 214 106 (214) 0% 450 Palais Royale Historic Preservation 17,450 794 3,407 3,647 14,043 20% 677 Football Hall of Fame Capital 53,809 49,118 50,405 1,125 3,404 94% Capital Project Total 3,137,847 169,280 1,235,702 764,809 1,902,145 39% Enterprise 287 Emergency Medical Services Capital 2,075,500 3,273 1,317,858 396,947 757,642 63% 288 Emergency Medical Services Operating 5,085,012 550,849 1,984,411 1,482,104 3,100,601 39% 600 Consolidated Building Fund 3,517,968 129,363 996,663 1,184,287 2,521,305 28% 601 Parking Garages 1,064,671 82,831 348,310 311,750 716,361 33% 610 Solid W aste Operations 5,623,574 468,863 1,778,279 1,806,129 3,845,295 32% 611 Solid W aste Capital 925,397 40 562,077 284,035 363,320 61% 620 Water Works Operations 14,604,116 1,105,337 4,400,325 4,256,443 10,203,791 30% 622 Water Works Capital 15,000 2,451 9,874 6,297 5,126 66% 623 Water Works Bond Capital- - - 366 - 0% 624 Water Works Customer Deposit 8,400 1,291 5,187 3,011 3,213 62% 625 Water Works Sinking 2,049,681 170,915 683,160 681,935 1,366,521 33% 626 Water Works Bond Reserve 9,500 1,380 5,523 2,351 3,977 58% 629 Water Works Reserve Operations & Maintenance 175,166 2,091 235,352 154,576 (60,186) 134% 640 Sewer Repair Insurance 571,241 53,443 212,825 207,240 358,416 37% 641 Sewage Works Operations 36,711,600 3,188,930 12,346,015 11,337,316 24,365,585 34% 642 Sewage Works Capital 2,532,000 6,773 28,878 7,548 2,503,122 1% 643 Sewage Works Reserve Operations & Maint.552,997 3,885 910,303 263,205 (357,306) 165% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY April 30, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget 649 Sewage Sinking 9,274,391 763,223 3,049,298 3,097,479 6,225,093 33% 653 Sewage Debt Service Reserve 1,300 586 1,223 - 77 94% 659 Sewer Bond 2011 2,000 197 795 2,653 1,205 40% 661 Sewer Bond 2012 70,000 10,735 46,168 33,972 23,832 66% 664 2013A Cost of Issuance Fund 40 4 15 9 25 39% 666 2015 Sewer Bond Issuance 130 6 90 - 40 70% 670 Century Center 3,983,787 121,140 1,533,568 1,231,172 2,450,219 38% 671 Century Center Capital 500 82 331 90 169 66% 672 Century Center Energy Conservation Debt Svc 237,132 4 17 - 237,115 0% Enterprise Total 89,091,103 6,667,692 30,456,545 26,750,914 58,634,558 34% Internal Service 222 Central Services 8,234,637 593,185 2,465,135 2,677,314 5,769,502 30% 224 Central Services Capital 130,519 139 615 - 129,904 0% 226 Liability Insurance 2,256,883 193,181 769,643 418,820 1,487,240 34% 278 Take Home Vehicle Police 64,400 9,425 37,864 43,169 26,536 59% 279 311 Call Center 499,358 39,849 157,788 - 341,570 32% 711 Self-Funded Employee Benefits 17,176,345 1,536,588 5,680,832 4,903,528 11,495,513 33% 713 U nemployment Compensation 107,282 12,303 15,896 34,382 91,386 15% Internal Service Total 28,469,424 2,384,671 9,127,774 8,077,214 19,341,650 32% Trust & Agency 701 Firefighters Pension 5,447,592 -1,061 4,615 5,446,531 0% 702 Police Pension 6,133,500 -2,773 1,547 6,130,727 0% 730 City Cemetery 150 24 98 58 52 65% Trust & Agency Total 11,581,242 24 3,931 6,220 11,577,311 0% City Funds Total 250,792,603 16,207,828 63,957,909 54,934,115 138,232,125 26% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River W est Development Area (Airport TIF)19,236,864 257,011 450,699 6,909,160 18,786,165 2% 422 TIF - West Washington 435,500 1,278 5,143 2,355 430,357 1% 425 Redevelopment Retail & Leighton Plaza 172,703 3,711 39,438 62,605 133,265 23% 429 River East Development Area (NE Dev TIF)2,807,000 6,361 25,756 1,460,894 2,781,244 1% 430 TIF - Southside Development #1 2,433,000 5,017 20,554 9,303 2,412,446 1% 435 TIF - Douglas Road 320,750 10 327 261 320,423 0% 436 River East Residential (NE Res TIF)3,162,422 -213,108 1,571 2,949,314 7% Tax Increment Financing Total 28,568,239 273,389 755,025 8,446,150 27,813,214 3% Redevelopment 433 Redevelopment General 152 7 30 20 122 20% 439 Certified Technology Park 14,637 1,935 7,821 10,184 6,816 53% 454 Airport Urban Enterprise Zone 3,900 323 1,301 766 2,599 33% 619 Blackthorn Operations- --119,238 - 0% Redevelopment Total 18,689 2,265 9,153 130,209 9,537 49% Debt Service 315 Redevelopment Bond - Airport Taxable 5,000 882 3,556 2,106 1,444 71% 317 Coveleski Debt Service Reserve 1,800 432 1,741 1,024 59 97% 328 Redevelopment Bond - Palais Royale 6,000 1,474 5,941 3,518 59 99% 432 TIF - Southside Development #3 25,000 4,202 17,545 11,564 7,455 70% Debt Service Total 37,800 6,990 28,783 18,212 9,017 76% Redevelopment Commission Controlled Funds Total 28,624,728 282,643 792,960 8,594,570 27,831,768 3% Grand Total 279,417,331 16,490,471 64,750,870 63,528,685 166,063,893 23% 4 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY April 30, 2016 Co ntr ol Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City Funds General Fund 101-0101 Mayor's Office 749,883 46,449 207,367 237,189 133 542,383 28% 101-0104 311 Call Center 5,933 1,586 3,810 168,469 2,123- 100% 101-0201 City Clerk 443,475 26,701 126,997 115,504 31,825 284,654 36% 101-0301 Common Council 522,735 24,897 159,642 200,616 85,483 277,610 47% 101-0302 WNIT Contract 43,000 43,000 43,000- - - 100% 101-0401 Administration & Finance 2,227,488 123,875 525,342 597,972 63,580 1,638,566 26% 101-0404 Morris Performing Arts Center 1,129,897 72,255 325,228 340,436 62,440 742,229 34% 101-0405 Palais Royale 498,438 29,957 153,444 144,732 55,268 289,726 42% 101-0501 Legal Department 1,036,772 76,637 307,604 307,621 19,477 709,691 32% 101-0602 Engineering 1,225,137 80,759 322,497 304,712 146,917 755,723 38% 101-0801 Police Department 26,399,474 1,851,538 7,463,665 8,277,467 168,567 18,767,242 29% 101-0802 Communications Center 1,479,012 123,251 493,004 649,663 986,008- 100% 101-0901 Fire Department 18,210,989 1,551,497 5,745,531 6,574,675 299,935 12,165,523 33% 101-0905 Fire LOIT 2013- - - 411- - 0% 101-1008 Human Rights 371,226 28,106 112,819 132,260 6,609 251,798 32% 101-1201 Code Enforcement 202,164 - 202,164 - - (0) 100% General Fund Total 54,545,623 4,080,508 16,192,115 18,051,728 1,928,364 36,425,144 33% Special Revenue 103 Excess Levy 3,688- 3,648- - 40 99% 201 Parks & Recreation 11,248,697 730,543 3,363,899 3,588,741 614,622 7,335,122 35% 202 Motor Vehicle Highway 10,977,409 523,465 2,908,089 3,144,892 349,544 7,719,776 30% 203 Recreation Nonreverting 1,459,754 61,600 223,493 259,392 166,171 1,070,091 27% 209 Studebaker-Oliver Reverting Grants 1,683,250 - 42,272 19,764 440,979 1,200,000 29% 210 Economic Development State Grants 2,522,519 - 1,494,282 30,203 416,011 612,226 76% 211 Department of Community Investment (DCI)2,687,313 177,360 732,282 803,489 48,739 1,906,293 29% 212 Dept of Community Investment Grants 7,356,963 105,228 649,895 931,045 3,002,610 3,704,458 50% 216 Police State Seizures 36,000 - - - - 36,000 0% 217 Gift, Donation, Bequest 362,500 - - 52,882 - 362,500 0% 218 Police Curfew Violations 1,000- - - - 1,000 0% 219 Unsafe Building 926,497 139,794 175,072 - 202,303 549,122 41% 220 Law Enforcement Continuing Education 743,508 11,027 77,327 97,096 21,017 645,164 13% 227 Loss Recovery 480,311 - 23,216 1,698,426 107,095 350,000 27% 249 Public Safety LOIT 6,600,626 500,885 2,028,878 2,301,880 - 4,571,748 31% 251 Local Roads & Streets 2,242,944 38,810 330,498 52,690 677,005 1,235,441 45% 258 Human Rights Federal Grant 221,838 11,621 48,183 68,605 12,122 161,533 27% 271 Eastrace Waterway- - - 2,098- - 0% 273 Morris PAC / Palais Royale Marketing 18,878 - - 2,454 2,457 16,422 13% 289 HAZMAT 10,000 1,170 1,170 21,542 - 8,830 12% 291 Indiana River Rescue 95,300 271 6,392 24,369 4,233 84,674 11% 292 Police Grants 55,373 12,138 30,963 15,296 24,410- 100% 294 Regional Police Academy 22,500 986 1,567 24,317 - 20,933 7% 295 COPS MORE Grant 102,245 4,520 11,189 27,022 12,475 78,581 23% 299 Police Federal Drug Enforcement 168,965 - 12,042 50,099 - 156,923 7% 404 County Option Income Tax 15,191,448 959,871 4,711,552 3,353,041 2,236,447 8,243,449 46% 408 Economic Development Income Tax 10,560,181 1,123,043 3,545,452 2,654,108 564,269 6,450,459 39% 410 Urban Development Action Grant 238,173 - 146,068 146,068 - 92,106 61% 655 Project Releaf 528,358 378,442 398,602 47,035 - 129,756 75% 705 Police K-9 Unit 2,020- - 970- 2,020 0% Special Revenue Total 76,548,258 4,780,774 20,966,030 19,417,523 8,902,509 46,744,666 39% City Debt Service 313 Football Hall of Fame Debt Service 1,268,015 - 636,000 636,000 - 632,015 50% City Debt Service Total 1,268,015 - 636,000 636,000 - 632,015 50% Capital Project 377 Professional Sports Development 838,052 - 473,088 481,573 - 364,965 56% 401 Coveleski Stadium Capital 22,000 - 22,000- - - 100% 405 Park Nonreverting Capital 268,333 4,094 6,042 2,197 74,254 188,037 30% 406 Cumulative Capital Development 526,737 - 169,196 169,196 - 357,541 32% 407 Cumulative Capital Improvement 365,907 - 184,125 183,750 - 181,782 50% 412 Major Moves Construction 2,385,033 34,165 385,640 683,367 706,157 1,293,236 46% 416 Morris Performing Arts Center Capital 78,923 4,978 17,909 25,958 1,114 59,899 24% 434 Community Revitalization Enhancement District- - - 3,897- - 0% 677 Football Hall of Fame Capital 84,801 2,373 29,788 23,464 4,015 50,998 40% Capital Project Total 4,569,786 45,610 1,287,787 1,573,402 785,541 2,496,458 45% Enterprise 287 Emergency Medical Services Capital 2,727,611 - 152,919 35,728 464,123 2,110,569 23% 288 Emergency Medical Services Operating 6,140,643 355,722 1,682,899 872,844 109,335 4,348,409 29% 600 Consolidated Building Fund 3,524,477 146,249 1,005,173 1,045,820 157,889 2,361,415 33% 601 Parking Garages 1,393,469 61,368 290,894 303,794 549,219 553,355 60% 610 Solid Waste Operations 5,597,412 335,581 1,729,491 1,699,246 570,663 3,297,258 41% 611 Solid Waste Capital 925,197 83,883 346,142 318,648 820 578,236 38% 620 Water Works Operations 17,047,657 1,114,710 4,807,229 4,547,178 825,937 11,414,491 33% 5 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY April 30, 2016 Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget Co ntr Fund ol Type Department Name 622 Water Works Capital 821,797 6,750 6,750 86,334 162,797 652,250 21% 623 Water Works Bond Capital- - - 53,742 - - 0% 624 Water Works Customer Deposit 8,400 1,291 3,218 2,156- 5,182 38% 625 Water Works Sinking 2,049,681 410 1,134 832- 2,048,547 0% 626 Water Works Bond Reserve 9,500- 2,050 7,374- 7,450 22% 629 Water Works Reserve Operations & Maintenance 10,000 2,091 4,986 3,145- 5,014 50% 640 Sewer Repair Insurance 549,413 51,541 160,145 168,119 48,100 341,169 38% 641 Sewage Works Operations 40,097,438 2,299,307 10,255,783 9,553,897 2,825,155 27,016,501 33% 642 Sewage Works Capital 7,631,946 130,215 969,467 490,702 4,185,674 2,476,805 68% 643 Sewage Works Reserve Operations & Maint.16,000 3,885 8,796 5,144- 7,204 55% 649 Sewage Sinking 9,274,298 750 2,600 1,850- 9,271,698 0% 659 Sewer Bond 2011 172,088 - - 1,076,950 172,088 0 100% 661 Sewer Bond 2012 20,187,062 92,338 1,799,665 603,586 11,166,051 7,221,346 64% 666 2015 Sewer Bond Issuance 2,500- 2,500- - - 100% 670 Century Center 3,972,438 286,177 1,242,817 1,207,667 - 2,729,621 31% 671 Century Center Capital 188,621 38,747 38,747 66,156 - 149,874 21% 672 Century Center Energy Conservation Debt Svc 237,132 140,609 140,609 - - 96,523 59% Enterprise Total 122,584,780 5,151,625 24,654,013 22,150,911 21,237,851 76,692,916 37% Internal Service 222 Central Services 8,306,979 528,846 2,350,737 2,709,842 2,224,312 3,731,930 55% 224 Central Services Capital 305,584 - 23,369- 151,696 130,519 57% 226 Liability Insurance 3,120,348 57,515 492,823 1,001,660 86,579 2,540,946 19% 278 Take Home Vehicle Police 10,000 - 53 - - 9,947 1% 279 311 Call Center 499,357 39,669 157,788 - 4,529 337,040 33% 711 Self-Funded Employee Benefits 17,378,890 1,282,480 5,296,942 4,550,699 741,332 11,340,616 35% 713 Unemployment Compensation 113,882 4,339 18,906 31,628 22,000 72,976 36% Internal Service Total 29,735,040 1,912,849 8,340,618 8,293,829 3,230,448 18,163,974 39% Trust & Agency 701 Firefighters Pension 5,464,843 524,845 1,761,210 1,765,911 - 3,703,633 32% 702 Police Pension 6,797,398 520,019 2,216,665 2,155,316 - 4,580,733 33% 730 City Cemetery 20,000 - - - - 20,000 0% Trust & Agency Total 12,282,241 1,044,864 3,977,875 3,921,227 - 8,304,366 32% City Funds Total 301,533,743 17,016,230 76,054,439 74,044,619 36,084,712 189,459,539 37% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF)31,502,077 554,649 7,822,247 6,284,363 7,798,259 15,881,571 50% 420 Tax Incremental Financing (TIF) - Downtown- - - 4,088,473 - - 0% 422 TIF - West Washington 1,403,366 2,195 9,022 30,294 308,144 1,086,200 23% 425 Redevelopment Retail & Leighton Plaza 160,406 8,004 23,990 45,881 - 136,416 15% 426 TIF - Central Medical Service Area- - - 2,294,533 - - 0% 429 River East Development Area (NE Dev TIF)8,335,159 - 97,847 134,247 4,466,541 3,770,771 55% 430 TIF - Southside Development #1 7,411,815 1,590 298,615 561,113 4,343,640 2,769,560 63% 435 TIF - Douglas Road 354,200 - 140,000 169,620 4,200 210,000 41% 436 River East Residential (NE Res TIF)3,430,000 - 1,684,089 1,710,589 - 1,745,911 49% Tax Increment Financing Total 52,597,023 566,437 10,075,811 15,319,113 16,920,784 25,600,428 51% Redevelopment 433 Redevelopment General 4,500- - - - 4,500 0% 439 Certified Technology Park 2,692,913 - 142,913 405,319 - 2,550,000 5% 454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0% 619 Blackthorn Operations- - - 181,258 - - 0% Redevelopment Total 2,747,413 - 142,913 586,576 - 2,604,500 5% Debt Service 315 Redevelopment Bond - Airport Taxable 5,000 882 2,205 1,506- 2,795 44% 328 Redevelopment Bond - Palais Royale 6,000 1,474 3,684 2,517- 2,316 61% 432 TIF - Southside Development #3 490,503 - 365,835 559,269 - 124,668 75% Debt Service Total 501,503 2,356 371,725 563,292 - 129,778 74% Redevelopment Commission Controlled Funds Total 55,845,939 568,794 10,590,448 16,468,982 16,920,784 28,334,707 49% Grand Total 357,379,682 17,585,023 86,644,887 90,513,601 53,005,497 217,794,246 39% 6 Fund/Department Name Month April Fund/Department Number 101-0101 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 749,283 46,344 206,957 237,139 - 542,326 28% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - 50 - - 0% Other Income 600 105 410 - - 190 68% Transfers In- - - - - - 0% Total Revenue 749,883 46,449 207,367 237,189 - 542,516 28% Personnel 685,492 43,937 182,967 220,921 - 502,525 27% Supplies 3,662 - 722 4,092 119 2,821 23% Services 60,139 2,512 23,531 11,479 14 36,594 39% Debt Service 590 - 147 697 - 443 25% Capital- - - - - - 0% Transfers Out- - - - - - 0% 749,883 46,449 207,367 237,189 133 542,383 28% Net- - - - (133) 133 Cash Balance- - Full Time 7.00 6.00 6.00 Part-Time /Seasonal/Temporary 2.00 1.00 1.00 Total 9.00 7.00 7.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Mayor's Office There are no capital projects budgeted for 2016. Expenditures Revenue Total Expenditures Staffing Expenditures are in line with budgeted expectations for 2016. Currently, the Mayor's office is down one position as the position of Deputy Chief of Staff to the Mayor, is vacant. Form 37 Fund/Department Name Month April Fund/Department Number 101-0104 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 3,708 - - - - 3,708 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 2,225 1,586 3,810 168,469 - (1,585) 171% Transfers In- - - - - - 0% Total Revenue 5,933 1,586 3,810 168,469 - 2,123 64% Personnel- - - 146,717 - - 0% Supplies 2,350 - 1,629 1,352 721 - 100% Services 3,583 1,586 2,181 20,400 1,402 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,933 1,586 3,810 168,469 2,123 - 100% Net- - - - (2,123) 2,123 Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 311 Call Center Expenditures Revenue Total Expenditures Staffing As of January 1, 2016, the 311 Call Center is now in its own internal service fund, Fund 279. The only budgeted items are remaining encumbrances from 2015--purchase orders that haven't been invoiced by the vendors yet. Form 38 Fund/Department Name Month April Fund/Department Number 101-0201 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 443,475 26,701 126,997 115,504 - 316,478 29% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 443,475 26,701 126,997 115,504 - 316,478 29% Personnel 332,855 23,644 101,247 104,579 - 231,608 30% Supplies 7,582 80 3,881 737 804 2,897 62% Services 103,038 2,976 21,868 10,189 31,021 50,149 51% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 443,475 26,701 126,997 115,504 31,825 284,654 36% Net- - - - (31,825) 31,825 Cash Balance- - Full Time 5.00 5.00 5.00 Part-Time /Seasonal/Temporary- - - Total 5.00 5.00 5.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report City Clerk This year, no capital projects have been budgeted. Expenditures Revenue Total Expenditures Staffing Expenditures are consistent with normal operating costs. Form 39 Fund/Department Name Month April Fund/Department Number 101-0301 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 522,485 24,897 159,642 200,299 - 362,843 31% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 250 - - 117 - 250 0% Other Income- - - 200 - - 0% Transfers In- - - - - - 0% Total Revenue 522,735 24,897 159,642 200,616 - 363,093 31% Personnel 279,671 21,210 87,945 71,077 29,103 162,623 42% Supplies 8,936 257 5,495 607 756 2,685 70% Services 234,128 3,430 66,202 128,932 55,624 112,302 52% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 522,735 24,897 159,642 200,616 85,483 277,610 47% Net- - - - (85,483) 85,483 Cash Balance- - Full Time 9.00 9.00 9.00 Part-Time /Seasonal/Temporary- - - Total 9.00 9.00 9.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Common Council Expenditures Revenue Total Expenditures Staffing There are nine (9) Council Members. One member has declined to take a salary. Last year, expenditures higher than normal in the services category due to unforseen legal expenses. Form 310 Fund/Department Name Month April Fund/Department Number 101-0302 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 43,000 43,000 43,000 - - - 100% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 43,000 43,000 43,000 - - - 100% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 43,000 43,000 43,000 - - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 43,000 43,000 43,000 - - - 100% Net- - - - - - Cash Balance- - Full Time- - Part-Time /Seasonal/Temporary- - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report WNIT Contract Expenditures Revenue Total Expenditures Staffing This annual expenditure was previously paid from the Council department (101-0301) but was segregated upon the Council's request. The invoice was received and paid in April. Form 311 Fund/Department Name Month April Fund/Department Number 101-0401 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 2,213,890 123,875 511,794 597,416 - 1,702,096 23% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 13,598 - 13,548 556 - 50 100% Transfers In- - - - - - 0% Total Revenue 2,227,488 123,875 525,342 597,972 - 1,702,146 24% Personnel 1,978,924 113,617 477,404 560,073 - 1,501,520 24% Supplies 42,034 325 5,502 11,718 5,494 31,038 26% Services 201,358 9,291 40,524 24,896 58,085 102,748 49% Debt Service 5,172 643 1,912 1,286 - 3,260 37% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,227,488 123,875 525,342 597,972 63,580 1,638,566 26% Net- - - - (63,580) 63,580 Cash Balance- - Full Time 23.00 21.00 Part-Time /Seasonal/Temporary- 2.00 Total 22.00 20.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Administration & Finance None Expenditures Revenue Total Expenditures Staffing Transferred Chief Technology Officer to COIT for 2015 budget and added new HR Generalist position. Overall spending appears consistent with expectations. Full time excludes 4 IT/Innovation employees who are paid from COIT. Encumbrances relate to an outstanding contract for diversity consulting which will take place in 2016. Form 312 Fund/Department Name Month April Fund/Department Number 101-0404 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 179,897 34,008 65,602 103,541 - 114,295 36% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 943,000 37,517 258,682 234,377 - 684,318 27% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 7,000 731 944 2,518 - 6,056 13% Transfers In- - - - - - 0% Total Revenue 1,129,897 72,255 325,228 340,436 - 804,669 29% Personnel 823,612 56,022 230,628 242,878 100 592,884 28% Supplies 22,698 424 2,771 6,207 9,227 10,700 53% Services 283,587 15,809 91,829 91,351 53,113 138,645 51% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,129,897 72,255 325,228 340,436 62,440 742,229 34% Net- - - - (62,440) 62,440 Cash Balance- - Full Time 12.00 12.00 Part-Time /Seasonal/Temporary 4.00 4.00 Total 16.00 16.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing New Catering Contract in effect starting with February 2016 There are no Capital Expenses budgeted for this year. This is an Operating Budget. By Ordinance, Fund 416 is used to support renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons at the Morris Performing Arts Center. There are no Capital Expenses / Projects budgeted this year. 2016 City of South Bend Monthly Financial Report Morris Performing Arts Center Revenue Expenditures Form 31312 Fund/Department Name Month April Fund/Department Number 101-0405 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 174,426 10,360 108,022 67,282 - 11,136 62% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 301,572 19,041 43,469 72,984 - 258,103 14% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 22,440 557 1,952 4,466 - 20,488 9% Transfers In- - - - - - 0% Total Revenue 498,438 29,957 153,444 144,732 - 289,726 31% Personnel 244,557 20,713 82,750 82,175 - 161,807 34% Supplies 28,855 296 8,027 2,807 3,175 17,653 39% Services 225,026 8,948 62,668 59,751 52,093 110,266 51% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 498,438 29,957 153,444 144,732 55,268 289,726 42% Net- - - - (55,268) - Cash Balance- - Full Time 2.00 3.00 3.00 Part-Time /Seasonal/Temporary 1.00 - - Total 3.00 3.00 3.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Palais Royale No Capital expenditures budgeted for 2016. Expenditures Revenue Total Expenditures Staffing One Part-Time / Seasonal / Temporary position was eliminated and a full time employee was added (needed for the day to day operations). Form 314 Fund/Department Name Month April Fund/Department Number 101-0501 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 986,772 38,918 269,886 289,001 - 716,886 27% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 50,000 37,719 37,719 18,620 - 12,281 75% Transfers In- - - - - - 0% Total Revenue 1,036,772 76,637 307,604 307,621 - 729,168 30% Personnel 984,630 73,447 293,150 292,527 - 691,480 30% Supplies 3,712 138 551 2,964 878 2,284 38% Services 47,158 3,052 13,586 11,812 18,599 14,973 68% Debt Service 1,272 - 318 318 - 954 25% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,036,772 76,637 307,604 307,621 19,477 709,691 32% Net- - - - (19,477) 19,477 Cash Balance- - Full Time 11.60 11.60 Part-Time /Seasonal/Temporary- - Total 11.60 11.60 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Legal Department Expenditures Revenue Total Expenditures Staffing The Other Income of $50,000 is reimbursement for legal expenses from TIF funds which was received in November 2015. Spending appears to be on track with budgeted figures. Form 315 Fund/Department Name Month April Fund/Department Number 101-0602 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 1,090,688 80,759 288,453 304,185 - 802,235 26% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 134,449 - 34,044 528 - 100,405 25% Transfers In- - - - - - 0% Total Revenue 1,225,137 80,759 322,497 304,712 - 902,640 26% Personnel 776,239 50,922 195,895 198,483 - 580,344 25% Supplies 66,447 10,810 38,663 16,806 8,848 18,936 72% Services 358,063 19,027 81,819 84,177 136,126 140,119 61% Debt Service 24,388 - 6,120 5,246 1,944 16,324 33% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,225,137 80,759 322,497 304,712 146,917 755,723 38% Net- - - - (146,917) 146,917 Cash Balance- - Full Time 7.93 7.39 Part-Time /Seasonal/Temporary 1.41 1.41 Total 9.34 8.80 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Engineering Expenditures Revenue Total Expenditures Staffing The Engineering Department oversees the design and execution of the City's construction projects. $14K in encumbrance for Supplies is for the continued remodeling of the Engineering offices. $136K in encumbrance for Services include $79K for updating the City construction standards and $39K for water system evaluation. Other income includes reimbursement from the River West TIF for 80% of the salary of an engineer. Staffing is short by one position. Form 316 Fund/Department Name Month April Fund/Department Number 101-0801 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 26,061,774 1,837,162 7,343,153 8,218,802 - 18,718,621 28% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 7,500 - - - - 7,500 0% Other Income 330,200 14,376 120,512 58,665 - 209,688 36% Transfers In- - - - - - 0% Total Revenue 26,399,474 1,851,538 7,463,665 8,277,467 - 18,935,809 28% Personnel 23,573,968 1,672,122 6,746,021 7,339,572 - 16,827,947 29% Supplies 346,456 36,888 89,757 150,418 70,484 186,215 46% Services 2,471,050 141,787 625,697 785,102 98,083 1,747,270 29% Debt Service 8,000 741 2,190 2,375 - 5,810 27% Capital- - - - - - 0% Transfers Out- - - - - - 0% 26,399,474 1,851,538 7,463,665 8,277,467 168,567 18,767,242 29% Net- - - - (168,567) 168,567 Cash Balance- - Full Time 268.00 258.00 258.00 Part-Time /Seasonal/Temporary 60.00 25.00 25.00 Total 328.00 283.00 283.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Department Expenditures Revenue Total Expenditures Staffing This fund includes the expenditures for 222 of the 260 budgeted Police officers and 46 full time civilian staff. Fund 249 contains the funding for 38 of the 260 Police officers that are funded by the LOIT. The 2016 Personnel Expenditures are less the prior year amount due to the the fact that there were eight payrolls paid through April 2016 compared to nine through April 2015. This decrease was offset by increases in Police salaries and transfer of five officer's salaries from the LOIT to the General Fund. The decrease in Service expenditures in 2016 compared to 2015 is due to reduced legal expenditures and the timing of expenditures for ShotSpotter in 2016. Form 317 Fund/Department Name Month April Fund/Department Number 101-0802 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 1,479,012 123,251 493,004 649,663 - 986,008 33% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,479,012 123,251 493,004 649,663 - 986,008 33% Personnel- - - 135,143 - - 0% Supplies- - - - - - 0% Services 1,479,012 123,251 493,004 514,520 986,008 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,479,012 123,251 493,004 649,663 986,008 - 100% Net- - - - (986,008) 986,008 Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Communications Center Expenditures Revenue Total Expenditures Staffing Prior to December 31, 2014, this fund captured the cost of 35 of the 38 civilians and equipment to maintain the 911 communication center. Effective January 1, 2015 the County PSAP has consolidated the 911 call centers and SBPD no longer maintains a call center. The 2015 Personnel costs are the 2014 salary costs for the Communications staff paid in 2015. There are no additional salaries to be paid. The Services budget is the annual amount that the County will charge SBPD as a participant in using the PSAP. Form 318 Fund/Department Name Month April Fund/Department Number 101-0901 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 18,198,989 1,551,281 5,734,152 6,456,220 12,464,837 32% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 6,000 217 1,344 114,083 - 4,656 22% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 6,000 - 10,035 4,372 - (4,035) 167% Transfers In- - - - - - 0% Total Revenue 18,210,989 1,551,497 5,745,531 6,574,675 - 12,465,458 32% Personnel 16,320,838 1,381,842 5,117,023 6,103,340 135,615 11,068,201 32% Supplies 387,643 18,003 79,537 47,400 66,070 242,036 38% Services 1,502,508 151,653 548,971 423,936 98,251 855,286 43% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,210,989 1,551,497 5,745,531 6,574,675 299,935 12,165,523 33% Net- - - - (299,935) 299,935 Cash Balance- - Full Time 181.00 175.00 Part-Time /Seasonal/Temporary- - Total 181.00 175.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Fire Department The Fire Department uses EMS Operating Fund 288 to capture revenue gererated by ambulance calls. All capital projects relating to the Fire Department operations are run through Fund 287. For that reason, you will not see expenses related to purchasing fire apparatus, or capital improvements to buildings in the General Fund. Expenditures Revenue Total Expenditures Staffing The South Bend Fire Department is budgeted to have 250 sworn firefighters and 7 civilian full time employees. 32 firefighters are paid directly through the Public Safety LOIT. 47 Sworn and 4 civilian employees' costs are allocated to Fund 288 EMS Operations. We hold a lengthy recruitment process every 2 years and hire individuals in groups of 6-10 as needed while that list is in effect. We also employ civilian administrative staff that handle payroll, purchasing and billing for our ambulance service. Form 319 Fund/Department Name Month April Fund/Department Number 101-1008 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 371,226 28,106 112,819 132,260 - 258,407 30% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 371,226 28,106 112,819 132,260 - 258,407 30% Personnel 298,643 22,851 90,818 97,693 - 207,825 30% Supplies 1,546 108 347 287 500 699 55% Services 71,037 5,147 21,654 23,872 6,109 43,273 39% Debt Service- - - - - - 0% Capital- - - 10,407 - - 0% Transfers Out- - - - - - 0% 371,226 28,106 112,819 132,260 6,609 251,798 32% Net- - - - (6,609) 6,609 Cash Balance- - Full Time 4.00 4.00 4.00 Part-Time /Seasonal/Temporary- - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Human Rights Expenditures Revenue Total Expenditures Staffing Expenditures are consistent with normal operating costs. Form 320 Fund/Department Name Month April Fund/Department Number 101-1201 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 202,164 - 202,164 - - (0) 100% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 202,164 - 202,164 - - (0) 100% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 202,164 - 202,164 - - (0) 100% 202,164 - 202,164 - - (0) 100% Net- - - - - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Code Enforcement Expenditures Revenue Total Expenditures Staffing This department is being used solely to track the General Fund transfer to the Unsafe Building fund (219). Form 321 Fund/Department Name Month April Fund/Department Number 102 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 40,000 7,397 29,795 17,531 - 10,205 74% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 40,000 7,397 29,795 17,531 - 10,205 74% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 40,000 7,397 29,795 17,531 - 10,205 Cash Balance 8,721,902 8,659,719 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Rainy Day N/A Expenditures Revenue Total Expenditures Staffing No significant changes at this time. No expenditures are budgeted in this fund. The establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA bond rating with Standard & Poor's. Form 322 Fund/Department Name Month April Fund/Department Number 103 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 - 7 4 - 13 37% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 20 - 7 4 - 13 37% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 3,688 - 3,648 - - 40 99% 3,688 - 3,648 - - 40 99% Net(3,668) - (3,641) 4 - (27) Cash Balance 25 3,652 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Excess Levy N/A Expenditures Revenue Total Expenditures Staffing A small excess of property tax was received in December 2014. The balance will be rolled into the General Fund in 2016. Form 323 Fund/Department Name Month April Fund/Department Number 201 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 7,487,000 - - - - 7,487,000 0% Local Income Taxes- - - - - - 0% Other Taxes 1,581,265 77,189 308,756 294,945 - 1,272,509 20% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,946,740 129,221 321,135 302,148 - 1,625,605 16% Interest Earnings 10,000 1,761 14,372 7,910 - (4,372) 144% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 154,794 5,866 39,748 56,209 - 115,046 26% Transfers In- - - - - - 0% Total Revenue 11,179,799 214,036 684,011 661,212 - 10,495,788 6% Personnel 7,222,560 513,146 1,995,093 2,061,108 7,994 5,219,473 28% Supplies 1,139,754 69,508 241,415 340,252 376,031 522,308 54% Services 2,572,061 146,903 1,010,391 1,090,776 230,433 1,331,237 48% Debt Service 178,822 986 116,999 96,605 164 61,658 66% Capital 50,000 - - - 50,000 0% Transfers Out 85,500 - - - 85,500 0% 11,248,697 730,543 3,363,899 3,588,741 614,622 7,270,175 35% Net(68,898) (516,507) (2,679,889) (2,927,529) (614,622) 3,225,613 Cash Balance 1,242,273 578,405 Full Time 90.00 88.00 88.00 Part-Time /Seasonal/Temporary na 126.00 126.00 Total 90.00 214.00 214.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Parks & Recreation Because of decreasing property tax revenues, there is nominal capital budget in fund 201. A $5.6 million bond has been approved and funding was received in the second quarter of 2015 and will largely be spent throughout 2016. Expenditures Revenue Total Expenditures Staffing Fund 201 accounts for the annual operation of the Parks and Recreation Department. There are six divisions within the department: Administration, Maintenance, Golf, Recreation, Greenhouse, and Graffiti. In 2014 the Potawatomi Zoo began operation by the Potawatomi Zoological Society. Part time staffing is individuals, not FTEs. Property tax and other tax revenues are received in June and December of the year. Form 324 Fund/Department Name Month April Fund/Department Number 202 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 5,100,000 614,057 1,940,967 2,077,535 3,159,033 38% Grants/Intergovernmental- - 0% Charges for Services 366,433 59,899 116,461 58,089 249,972 32% Interest Earnings 27,879 4,595 18,410 7,971 9,469 66% Bond Proceeds- - 0% Donations- - 0% Other Income 3,350 2,628 2,881 722 78% Transfers In 3,703,000 1,188,250 2,026,500 838,250 1,676,500 55% Total Revenue 9,200,662 1,866,801 4,104,966 2,984,726 - 5,095,696 45% Personnel 4,411,058 283,992 1,237,794 1,357,688 3,322 3,169,942 28% Supplies 2,628,660 38,201 691,138 837,601 158,342 1,779,180 32% Services 3,170,906 162,783 758,258 774,382 187,880 2,224,768 30% Debt Service 677,327 38,489 181,440 135,764 495,887 27% Capital 89,458 39,458 39,458 50,000 44% Transfers Out- - 0% 10,977,409 523,465 2,908,089 3,144,892 349,544 7,719,776 30% Net(1,776,747) 1,343,336 1,196,878 (160,167) (349,544) (2,624,080) Cash Balance 6,356,455 3,716,892 Full Time 52.91 49.96 Part-Time /Seasonal/Temporary 3.14 3.14 Total 56.05 53.10 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Motor Vehicle Highway Expenditures Revenue Total Expenditures Staffing Information included for Streets, Traffic & Lighting, and Curb & Sidewalk. Form 32524 Fund/Department Name Month April Fund/Department Number 203 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,432,565 90,534 379,709 336,534 - 1,052,856 27% Interest Earnings 6,000 775 2,920 1,698 - 3,080 49% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 10,000 9 36 17,030 - 9,964 0% Transfers In- - - - - - 0% Total Revenue 1,448,565 91,318 382,664 355,262 - 1,065,901 26% Personnel 655,619 24,565 109,135 130,841 - 546,484 17% Supplies 307,068 6,602 34,052 64,248 90,598 182,418 41% Services 497,067 30,433 80,306 60,753 52,572 364,188 27% Debt Service- - - - - - 0% Capital- - - - 23,000 (23,000) 0% Transfers Out- - 3,550 - - 0% 1,459,754 61,600 223,493 259,392 166,171 1,070,091 27% Net(11,189) 29,718 159,172 95,870 (166,171) (4,190) Cash Balance 980,879 909,783 Full Time 1.00 1.00 1.00 Part-Time /Seasonal/Temporary-32.00 32.00 Total 1.00 33.00 33.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Recreation Nonreverting Expenditures Revenue Total Expenditures Staffing This fund accounts for Parks and Recreation programs and events that are self funded through user fees. Registration for spring program, classes and softball leagues began in February.Part time employees are individuals, not FTEs. Form 326 Fund/Department Name Month April Fund/Department Number 209 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 483,250 10,478 42,272 39,764 - 440,978 9% Charges for Services- - - - - - 0% Interest Earnings 4,000 936 3,781 2,203 - 219 95% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 100,000 - - - - 100,000 0% Transfers In- - - - - - 0% Total Revenue 587,250 11,414 46,053 41,967 - 541,197 8% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,683,250 - 42,272 19,764 440,979 1,200,000 29% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,683,250 - 42,272 19,764 440,979 1,200,000 29% Net(1,096,000) 11,414 3,781 22,203 (440,979) (658,802) Cash Balance 1,110,982 1,108,668 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Studebaker-Oliver Reverting Grants Expenditures Revenue Total Expenditures Staffing Brownfield Assessment Grant awarded by EPA for use in South Bend , Mishawaka and St. Joseph County covers the outstanding encumbrance. Consultant work proceeding. Form 327 Fund/Department Name Month April Fund/Department Number 210 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 2,624,161 767,681 767,681 - - 1,856,480 29% Charges for Services- - - - - - 0% Interest Earnings 11,725 - 2,878 654 - 8,847 25% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 63,994 - 17,368 - - 46,626 27% Transfers In- - - - - - 0% Total Revenue 2,699,880 767,681 787,927 654 - 1,911,953 29% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,250,508 - 617,809 12,200 74,481 558,218 55% Debt Service 72,011 - 18,003 18,003 - 54,008 25% Capital 1,200,000 - 858,470 - 341,530 - 100% Transfers Out- - - - - - 0% 2,522,519 - 1,494,282 30,203 416,011 612,226 76% Net 177,361 767,681 (706,354) (29,549) (416,011) 1,299,726 Cash Balance(545,998) 299,884 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Development State Grants Capital expenditures shown here are for the ND Turbo Project. Expenditures Revenue Total Expenditures Staffing We received a grant from the State for BEP for the Vacant & Abondoned Initiative $1,600,000 of this grant remains. An additional $2,000,000 state grant has been awarded for the ND Turbo Project. We must spend money and then seek reimbursement from the State. Reimbursement requests have been submitted. The State review process is long and arduous. Form 328 Fund/Department Name Month April Fund/Department Number 211 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 249,000 70,185 179,958 108,594 - 69,042 72% Grants/Intergovernmental 419,287 - 118,805 1,951 - 300,482 28% Charges for Services 2,000 35 35 430 - 1,965 2% Interest Earnings 10,000 1,130 4,182 2,188 - 5,818 42% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 3,000 12 2,604 2,442 - 396 87% Transfers In 1,968,138 491,910 984,319 491,910 - 983,819 50% Total Revenue 2,651,425 563,271 1,289,903 607,515 - 1,361,522 49% Personnel 2,161,561 151,344 610,303 650,737 - 1,551,258 28% Supplies 25,318 502 5,038 14,208 4,398 15,882 37% Services 463,434 25,515 116,940 138,545 44,341 302,153 35% Debt Service- - - - - - 0% Capital 37,000 - - - - 37,000 0% Transfers Out- - - - - - 0% 2,687,313 177,360 732,282 803,489 48,739 1,906,293 29% Net(35,888) 385,911 557,621 (195,974) (48,739) (544,771) Cash Balance 1,679,913 878,245 Full Time 25.00 22.00 22.00 Part-Time /Seasonal/Temporary- - - Total 25.00 22.00 22.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Department of Community Investment (DCI) Expenditures Revenue Total Expenditures Staffing Fund covers operations of the Department of Community Investment. Transfers In come from EDIT on a quarterly basis. Three positions currently unfilled. One will be filled by end of May--still working on filling the remaining two. Form 32928 Fund/Department Name Month April Fund/Department Number 212 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 3,028,252 35,666 615,329 472,140 - 2,412,923 20% Charges for Services 1,000 20 50 240 - 950 5% Interest Earnings 2,000 95 931 986 - 1,069 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 913,648 3,477 8,693 191,321 - 904,955 1% Transfers In- - - - - - 0% Total Revenue 3,944,900 39,258 625,002 664,687 - 3,319,898 16% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Grants 7,356,963 105,228 649,395 931,045 3,002,610 3,704,958 50% Transfers Out- - 500 - - (500) 0% 7,356,963 105,228 649,895 931,045 3,002,610 3,704,458 50% Net(3,412,063) (65,970) (24,893) (266,357) (3,002,610) (384,560) Cash Balance 528,559 523,249 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Dept of Community Investment Grants Expenditures Revenue Total Expenditures Staffing This fund covers multiple federal grants--Community Development Block Grant; Emergency Solutions Grant; Shelter Plus Care; Neighborhood Stabiliation Project, etc.. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on-going and the timing of funding varies widely. We can only draw revenue in response to funds expended so revenues will come in as funds are spent. The federal government does not allow us to hold too much cash. Expenditures in 2016, as in previous years, will be made by outside not-for-profits for eligible activities such as: Homeownership Assistance; Housing Acquisition/Rehab/Resale; Owner-Occupied Housing Rehab; Spot Blight Clearance; Technical Assistance; Public Services; Public Facility Improvements; Emergency Shelter Operations; Rapid Re-housing; Shelter Plus Supportive Services; and New Housing Construction. All services must either assist low/moderate income households or eliminate slum & blight and/or other requirements specific to the particular grants. The not-for-profits can generally apply for funding for 2017 in the summer of 2016. Form 330 Fund/Department Name Month April Fund/Department Number 216 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 35,000 764 15,847 810 - 19,153 45% Charges for Services- - - - - - 0% Interest Earnings 1,000 183 713 377 - 287 71% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - 0% Total Revenue 36,000 947 16,560 1,187 - 19,440 46% Personnel- - - - - - 0% Supplies- 0% Services 36,000 - - 36,000 0% Debt Service- - - - - 0% Capital- - - - - - 0% Transfers Out- 0% 36,000 - - - - 36,000 0% Net- 947 16,560 1,187 - (16,560) Cash Balance 216,298 188,619 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police State Seizures Expenditures Revenue Total Expenditures Staffing Revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities. Expenditures are to be used to support the Police Departments effort to combat drug activity. Form 331 Fund/Department Name Month April Fund/Department Number 217 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 800 55 222 258 - 578 28% Bond Proceeds- - - - - - 0% Donations 185,000 100 433 2,793 - 184,567 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 185,800 155 655 3,051 - 185,145 0% Personnel- - - - - - 0% Supplies 12,500 - - - - 12,500 0% Services 350,000 - - 52,882 - 350,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 362,500 - - 52,882 - 362,500 0% Net(176,700) 155 655 (49,831) - (177,355) Cash Balance 65,529 88,107 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Gift, Donation, Bequest None Expenditures Revenue Total Expenditures Staffing $350,000 has been budgeted from this fund to help fund public art projects throughout the City. The City wishes to serve as a conduit for this activity and hopes to receive $185,000 in private donations to help fund these projects. Form 332 Fund/Department Name Month April Fund/Department Number 218 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 900 - 88 13 - 812 10% Interest Earnings 100 10 42 24 - 58 42% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,000 10 130 37 - 870 13% Personnel- - - - - - 0% Supplies- - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,000 - - - - 1,000 0% Net- 10 130 37 - (130) Cash Balance 12,367 12,042 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Curfew Violations Expenditures Revenue Total Expenditures Staffing This fund was established to collect curfew and prostitution fines. Expenditures are used for Police activities and training. Form 333 Fund/Department Name Month April Fund/Department Number 219 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - 0% Local Income Taxes- - - - - 0% Other Taxes- - - - - 0% Grants/Intergovernmental- - - - - 0% Charges for Services 230,000 26,838 132,299 - 97,701 58% Interest Earnings- - - - - 0% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income- - - - - 0% Transfers In 755,240 - 340,433 - 414,807 45% Total Revenue 985,240 26,838 472,732 - - 512,508 48% Personnel 260,769 72,522 72,522 - - 188,247 28% Supplies 41,149 4,838 4,838 - 872 35,439 14% Services 624,579 62,434 97,712 - 201,431 325,436 48% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 926,497 139,794 175,072 - 202,303 549,122 41% Net 58,743 (112,956) 297,660 - (202,303) (36,614) Cash Balance 297,660 - Full Time 1.00 1.00 Part-Time /Seasonal/Temporary 3.00 3.00 Total 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Unsafe Building Expenditures Revenue Total Expenditures Staffing The Unsafe Building fund is a new fund established in 2016 to receive fines and fees related to the Unsafe building law to defray the costs and expenses incurred in board-ups and other related services. This is a non-reverting fund. NEAT Group (600-1209) will bill Unsafe Building fund for their expenditures incurred during the first quarter in April 2016. Form 334 Fund/Department Name Month April Fund/Department Number 220 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 49,119 - - 0% Charges for Services 200,000 15,024 82,074 76,096 - 117,926 41% Interest Earnings 5,000 763 3,107 1,957 - 1,893 62% Bond Proceeds- - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income 11,000 (2) 16,678 7,759 - (5,678) 152% Transfers In- - - .- - 0% Total Revenue 218,000 15,785 101,859 134,931 - 116,141 47% Personnel- - - - - - 0% Supplies 285,508 152 2,060 21,245 21,017 262,431 8% Services 458,000 10,875 75,267 75,851 - 382,733 16% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 743,508 11,027 77,327 97,096 21,017 645,164 13% Net(525,508) 4,758 24,532 37,835 (21,017) (529,023) Cash Balance 914,798 999,118 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Law Enforcement Continuing Education Expenditures Revenue Total Expenditures Staffing This fund was established for the continuing education and supplies for police and is funded by fees from accident reports, gun permits, false alarm and loud noise fines. Form 335 Fund/Department Name Month April Fund/Department Number 227 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 7,660 841 3,403 11,299 - 4,257 44% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 28,250 - - 0% Transfers In- - - - - - 0% Total Revenue 7,660 841 3,403 39,549 - 4,257 44% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 422,302 - 20,016 1,434,457 52,286 350,000 17% Debt Service- - - - - - 0% Capital 58,009 - 3,200 263,969 54,809 - 100% Transfers Out- - - - - - 0% 480,311 - 23,216 1,698,426 107,095 350,000 27% Net(472,651) 841 (19,813) (1,658,878) (107,095) (345,743) Cash Balance 973,436 4,205,015 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Loss Recovery The capital encumbrances are for the Lincolnway West Corridors project, carried over from 2015. Expenditures Revenue Total Expenditures Staffing Services include $350,000 budgeted for Ignition Park land remediation and $70,000 for vacant & abandoned housing. The $52K encumbrance in Services is for the continuation of the vacant & abandoned housing program. Form 336 Fund/Department Name Month April Fund/Department Number 244 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 19 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 19 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net- - - 19 - - Cash Balance 33,671 33,671 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Phone System Expenditures Revenue Total Expenditures Staffing This fund was closed in 2015 with the advent of the county-wide PSAP system. The cash balance will probably remain throughout 2016. Form 337 Fund/Department Name Month April Fund/Department Number 249 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 6,791,160 565,930 2,263,720 2,155,397 - 4,527,440 33% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,000 710 2,296 2,307 - 3,704 38% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 13 - - 0% Transfers In- - - - - - 0% Total Revenue 6,797,160 566,640 2,266,016 2,157,717 - 4,531,144 33% Personnel 6,600,626 500,885 2,028,878 2,301,880 - 4,571,748 31% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,600,626 500,885 2,028,878 2,301,880 - 4,571,748 31% Net 196,534 65,755 237,138 (144,163) - (40,604) Cash Balance 879,072 1,146,260 Full Time 70.00 70.00 Part-Time /Seasonal/Temporary- - Total 70.00 70.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Public Safety LOIT None. No capital equipment is purchased from this fund. Expenditures Revenue Total Expenditures Staffing This fund covered the costs of salaries and fringes for 38 police officers and 32 firefighters in 2016. Form 338 Fund/Department Name Month April Fund/Department Number 251 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 1,068,000 106,374 375,163 369,479 - 692,837 35% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 9,000 2,541 9,846 5,151 - (846) 109% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 551,200 61,141 303,486 14,730 - 247,714 55% Transfers In- - - - - - 0% Total Revenue 1,628,200 170,056 688,496 389,361 - 939,704 42% Personnel- - - - - - 0% Supplies 469,668 - - - - 469,668 0% Services 412,369 9,820 135,453 11,000 96,742 180,174 56% Debt Service- - - - - - 0% Capital 1,360,907 28,991 195,045 41,690 580,263 585,599 57% Transfers Out- - - - - - 0% 2,242,944 38,810 330,498 52,690 677,005 1,235,441 45% Net(614,744) 131,246 357,998 336,671 (677,005) (295,737) Cash Balance 3,085,372 2,781,118 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Local Roads & Streets Projects in 2016 include the Safe Routes to School initiative for Coquillard and Harrison schools, Bendix Drive, and the Boland bicycle trail. The $580K in encumbrance includes $101K for Bendix Dr. (Lathrop to Toll Road), $124K for the Boland Trail, $136K for Safe Routes to School (Coquillard, Harrison, Perley and Lincoln schools) and $160K for Olive St. at Sample design. Expenditures Revenue Total Expenditures Staffing This fund receives most of its revenue through the gas tax, budgeted at $1.068 million for 2016. Other Income is reimbursement from the Indiana Department of Transportation (INDOT) as they pay the City back for their share of certain construction projects. An adjustment to the revenue budget will be made in April to cover the shortfall illustrated here. The fund is used predominantly for street capital projects but $469,668 is used for material for street repairs and other maintenance items. The encumbrance for $97K in Services is for traffic signal upgrades. Form 339 Fund/Department Name Month April Fund/Department Number 252 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 0 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 0 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net- - - 0 - - Cash Balance 8 8 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Excess Welfare Distribution Expenditures Revenue Total Expenditures Staffing In 2009, the City received a one-time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for both the Police and Fire departments. Money in this fund may only be used for public safety purposes. This fund will be closed out in 2016. Form 340 Fund/Department Name Month April Fund/Department Number 257 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - - - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net- - - - - - Cash Balance- - Full Time- - Part-Time /Seasonal/Temporary- - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report LOIT Special Distribution The Capital budget will be developed over the course of the next few months. Expenditures Revenue Total Expenditures Staffing This fund was created in April, 2016 from instructions received by the State Board of Accounts (SBOA) to receive a one-time payment from the State for the purpose of infrastructure expenditures. Per the state statute, a minimum of 75% must be spent on infrastructure projects; the remainder may be spent as the City so chooses. A total of $4,217,549, representing 75% of the total distribution, was deposited in May, comprised of $4,160,901 distributed to the City and $56,648 distributed to the Redevelopment Authority. Form 341 Fund/Department Name Month April Fund/Department Number 258 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 145,000 121,000 1,667 - 24,000 83% Charges for Services- - - - - - 0% Interest Earnings 2,000 380 1,355 893 - 645 68% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 18,040 7,690 17,293 16,079 - 747 96% Transfers In- - - - - - 0% Total Revenue 165,040 8,070 139,648 18,639 - 25,392 85% Personnel 122,817 9,386 37,449 39,516 - 85,368 30% Supplies 2,300 - 629 168 1,171 500 78% Services 96,721 2,235 10,105 28,921 10,951 75,665 22% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 221,838 11,621 48,183 68,605 12,122 161,533 27% Net(56,798) (3,551) 91,465 (49,966) (12,122) (136,141) Cash Balance 516,862 480,286 Full Time 2.00 2.00 2.00 Part-Time /Seasonal/Temporary 2.00 - - Total 4.00 2.00 2.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Human Rights Federal Grant No capital projects have been budgeted for this year. Expenditures Revenue Total Expenditures Staffing The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. The Human Rights mission is to educate and promote fair housing as well as ensure that all citizens receive equal employment opportunity. Revenues higher at this time versus last year due to timing of receipt for grants. Form 342 Fund/Department Name Month April Fund/Department Number 271 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 30 1 5 11 - 25 15% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 30 1 5 11 - 25 15% Personnel- - - - - - 0% Supplies- - - 2,098 - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 2,098 - - 0% Net 30 1 5 (2,087) - 25 Cash Balance 1,340 3,225 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Eastrace Waterway Expenditures Revenue Total Expenditures Staffing This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In recent years there have been no races. Form 343 Fund/Department Name Month April Fund/Department Number 273 Date Updated 4/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 18,000 1,150 5,295 1,963 - 12,705 29% Interest Earnings 250 28 106 55 - 144 42% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 18,250 1,178 5,401 2,018 - 12,849 30% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 18,878 - - 2,454 2,457 16,422 13% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,878 - - 2,454 2,457 16,422 13% Net(628) 1,178 5,401 (437) (2,457) (3,572) Cash Balance 35,753 26,277 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Morris PAC / Palais Royale Marketing No Capital spending in this fund Expenditures Revenue Total Expenditures Staffing The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate non-reverting fund to receive monies from solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this account at the end of the fiscal year shall not revert to the general fund. Form 344 Fund/Department Name Month April Fund/Department Number 280 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 3 13 8 - 7 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 20 3 13 8 - 7 66% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 20 3 13 8 - 7 Cash Balance 3,863 3,836 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Block Grants Expenditures Revenue Total Expenditures Staffing Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014. Form 345 Fund/Department Name Month April Fund/Department Number 281 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 150 23 94 55 - 56 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 23 94 55 - 56 63% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 150 23 94 55 - 56 Cash Balance 27,456 27,260 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Develop. Commission-Revenue Bonds Expenditures Revenue Total Expenditures Staffing Fund to be used only for the expenses of EDC revenue bonds. These bonds have been paid off. Fund to be closed during 2016. Form 346 Fund/Department Name Month April Fund/Department Number 289 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 10,000 - - 13,787 - 10,000 0% Interest Earnings- 27 110 69 - (110) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 10,000 27 110 13,856 - 9,890 1% Personnel- - - - - - 0% Supplies 10,000 1,170 1,170 21,542 - 8,830 12% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 10,000 1,170 1,170 21,542 - 8,830 12% Net- (1,143) (1,060) (7,686) - 1,060 Cash Balance 31,002 31,943 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report HAZMAT No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the minimal fees collected in this fund are used to replace equipment and gear used in responses. Expenditures Revenue Total Expenditures Staffing Charges for Service for HAZ-MAT responses. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of the South Bend Fire Department. Form 347 Fund/Department Name Month April Fund/Department Number 291 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 45,000 4,800 31,500 9,000 - 13,500 70% Interest Earnings 200 95 340 206 - (140) 170% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 45,200 4,895 31,840 9,206 - 13,360 70% Personnel 15,500 231 923 692 - 14,577 6% Supplies 10,800 40 887 459 4,000 5,913 45% Services 69,000 - 4,582 2,221 233 64,185 7% Debt Service- - - - - - 0% Capital- - - 20,997 - - 0% Transfers Out- - - - - - 0% 95,300 271 6,392 24,369 4,233 84,674 11% Net(50,100) 4,624 25,448 (15,163) (4,233) (71,314) Cash Balance 120,893 90,237 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Indiana River Rescue Expenditures Revenue Total Expenditures Staffing No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2-4 schools a year, each a week in duration. Expenditures are for the maintenance and repair of rescue equipment. Form 348 Fund/Department Name Month April Fund/Department Number 292 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 56,891 - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 55 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 56,946 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 55,373 12,138 30,963 15,296 24,410 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 55,373 12,138 30,963 15,296 24,410 - 100% Net(55,373) (12,138) (30,963) 41,650 (24,410) - Cash Balance 90,232 137,058 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Grants Expenditures Revenue Total Expenditures Staffing This Fund was set up to track the revenue and expenditures related to specific Federal Grants. Expenditures have been outlined in the grant. Form 349 Fund/Department Name Month April Fund/Department Number 294 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 20,000 1,400 17,850 20,488 - 2,150 89% Interest Earnings 500 73 264 145 - 236 53% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 2,000 - - - - 2,000 0% Transfers In- - - - - - 0% Total Revenue 22,500 1,473 18,114 20,633 - 4,386 81% Personnel- - - - - - 0% Supplies 1,500 - 100 657 - 1,400 7% Services 21,000 986 1,467 23,660 - 19,533 7% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 22,500 986 1,567 24,317 - 20,933 7% Net- 487 16,547 (3,684) - (16,547) Cash Balance 86,765 64,598 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Regional Police Academy Expenditures Revenue Total Expenditures Staffing This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are offered to other police departments who pay a fee to attend the training. Form 350 Fund/Department Name Month April Fund/Department Number 295 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 53,750 - 7,319 - - 46,431 14% Charges for Services- - - - - - 0% Interest Earnings 500 109 424 194 - 76 85% Bond Proceeds- - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 34,500 15,118 25,140 14,500 - 9,360 73% Transfers In- - - 20,965 - - 0% Total Revenue 92,000 15,227 32,883 35,659 - 59,117 36% Personnel- - - - - - 0% Supplies 57,245 4,010 4,010 25,240 10,245 42,990 25% Services 45,000 510 7,179 1,782 2,230 35,591 21% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 102,245 4,520 11,189 27,022 12,475 78,581 23% Net(10,245) 10,707 21,694 8,637 (12,475) (19,464) Cash Balance 143,252 114,871 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report COPS MORE Grant Expenditures Revenue Total Expenditures Staffing This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds received from the grants along with impound towing fees. Form 351 Fund/Department Name Month April Fund/Department Number 299 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 160,000 - - 45,830 - 160,000 0% Charges for Services- - - - - - 0% Interest Earnings 1,000 116 440 324 - 560 44% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,000 - - - - 1,000 0% Transfers In- - - - - - 0% Total Revenue 162,000 116 440 46,154 - 161,560 0% Personnel- - - - - - 0% Supplies 61,965 - 6,965 34,161 - 55,000 11% Services 62,000 - 1,290 15,319 - 60,710 2% Debt Service- - - - - - 0% Capital 45,000 - 3,787 619 - 41,213 8% Transfers Out- - - - - - 0% 168,965 - 12,042 50,099 - 156,923 7% Net(6,965) 116 (11,602) (3,945) - 4,637 Cash Balance 241,150 341,597 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Federal Drug Enforcement Expenditures Revenue Total Expenditures Staffing This fund was established to receive the Police Department share of money acquired in drug enforcement activity. Expenditures are to be used to fund drug enforcement and training. Form 352 Fund/Department Name Month April Fund/Department Number 404 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 9,454,023 787,835 3,151,340 2,953,304 - 6,302,683 33% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 95,000 9,579 39,646 29,764 - 55,354 42% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 821,461 51,582 331,438 323,093 - 490,023 40% Transfers In- - - - - - 0% Total Revenue 10,370,484 848,996 3,522,424 3,306,161 - 6,848,060 34% Personnel 419,439 50,526 160,972 102,619 - 258,467 38% Supplies 1,595,825 66,749 255,382 293,026 41,046 1,299,397 19% Services 8,507,844 451,671 2,172,049 1,570,956 1,939,214 4,396,581 48% Debt Service 2,588,970 15,925 1,363,966 986,115 - 1,225,004 53% Capital 579,370 - 9,183 25,325 256,187 314,000 46% Transfers Out 1,500,000 375,000 750,000 375,000 - 750,000 50% 15,191,448 959,871 4,711,552 3,353,041 2,236,447 8,243,449 46% Net(4,820,964) (110,875) (1,189,128) (46,880) (2,236,447) (1,395,389) Cash Balance 10,917,671 14,905,170 Full Time 4.00 4.00 4.00 Part-Time /Seasonal/Temporary- - - Total 4.00 4.00 4.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report County Option Income Tax This year, $39,000 has been budgeted for IT laserfische replacement. Other budgeted capital projects include facade grants of $200,000, bus shelters of $180,000, and the LWW Ambassador program for $150,000. An encumbered amount of $134,141 remaining was carried forward this year to pay Transpo for the City's portion of the new CNG fueling station. Expenditures Revenue Total Expenditures Staffing Overall decrease in spending in 2016 over 2015 due to the end of the Vacant & Abandoned Housing Program in 2015. This decreased expenditures by approximately $2.0 million. Also, 2015 includeded equipment expenses of approximately $900,000 which is not required in the 2016 budget. Other income in 2016 includes $238,172 in loan repayments from the UDAG Fund 410 for the 1st Source/Marriott loan based on BDC collections as well as charges to City departments for computer services. The curb and sidewalk program remains at the 2015 level of $1,500,000. Form 353 Fund/Department Name Month April Fund/Department Number 408 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 9,594,602 799,550 3,198,201 2,993,959 - 6,396,401 33% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 504,660 - 504,660 150,000 - - 100% Interest Earnings 60,000 8,631 33,467 20,114 - 26,533 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- 268 268 82 - (268) 0% Transfers In- - - - - - 0% Total Revenue 10,159,262 808,449 3,736,596 3,164,155 - 6,422,666 37% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,604,237 136,207 368,073 591,395 564,269 1,671,895 36% Debt Service 1,274,662 31,676 598,646 438,568 - 676,016 47% Capital 197,500 - 2,628 3,200 - 194,872 1% Transfers Out 6,483,782 955,160 2,576,105 1,620,946 - 3,907,677 40% 10,560,181 1,123,043 3,545,452 2,654,108 564,269 6,450,459 39% Net(400,919) (314,593) 191,144 510,047 (564,269) (27,794) Cash Balance 10,065,189 10,680,272 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Economic Development Income Tax $275,000 has been budgeted for the Potawatomi Zoological Society. Expenditures Revenue Total Expenditures Staffing In 2015, Code Enforcement personnel expense is fully paid out of Fund 600, therefore, no additional expenses will be incurred in 2015 related to Code in this fund. Transfers out relate to: Community Investment ($1,967,638), Streets ($1,853,000), Code Enforcement ($2,033,776) and Animal Care & Control ($629,368). Services include DTSB management costs, Chamber grants, and others. Form 354 Fund/Department Name Month April Fund/Department Number 410 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,110 412 2,016 67 - 4,094 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 169,717 - - 241,849 - 169,717 0% Transfers In- - - - - - 0% Total Revenue 175,827 412 2,016 241,916 - 173,811 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 238,173 - 146,068 146,068 - 92,106 61% Capital- - - - - - 0% Transfers Out- - - - - - 0% 238,173 - 146,068 146,068 - 92,106 61% Net(62,346) 412 (144,051) 95,848 - 81,705 Cash Balance 486,349 123,514 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Urban Development Action Grant Expenditures Revenue Total Expenditures Staffing This budget usually includes payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from BDC collections) is actually received. New payments from the BDC were received in 2015 and are expected in 2016. Form 355 Fund/Department Name Month April Fund/Department Number 655 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 433,290 36,712 146,349 145,528 286,941 34% Interest Earnings 4,000 849 3,251 2,080 749 81% Bond Proceeds- - 0% Donations- - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 437,290 37,561 149,601 147,607 - 287,689 34% Personnel 56,649 1,440 56,649 0% Supplies 3,145 3,145 0% Services 46,344 3,951 12,492 9,486 33,852 27% Debt Service 72,220 24,490 36,109 36,109 36,111 50% Capital- 0% Transfers Out 350,000 350,000 350,000 - 100% 528,358 378,442 398,602 47,035 - 129,756 75% Net(91,068) (340,881) (249,001) 100,573 - 157,933 Cash Balance 672,991 1,081,149 Full Time- - Part-Time /Seasonal/Temporary 2.60 - Total 2.60 - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Project Releaf Expenditures Revenue Total Expenditures Staffing Fall ReLeaf scheduled for October 2016. Form 356 Fund/Department Name Month April Fund/Department Number 705 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 20 3 13 7 - 7 65% Bond Proceeds- - - - - - 0% Donations 2,000 - - 500 - 2,000 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,020 3 13 507 - 2,007 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,020 - - 970 - 2,020 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,020 - - 970 - 2,020 0% Net- 3 13 (463) - (13) Cash Balance 3,882 2,856 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police K-9 Unit Expenditures Revenue Total Expenditures Staffing This fund was set up to receive donations for the Police K9 unit and track expenditures of those funds. Form 357 Fund/Department Name Month April Fund/Department Number 313 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 1,200,000 - - - - 1,200,000 0% Local Income Taxes- - - - - - 0% Other Taxes 183,112 9,343 37,372 17,026 - 145,740 20% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 100 - 0 41 - 100 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,383,212 9,343 37,372 17,067 - 1,345,840 3% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 1,268,015 - 636,000 636,000 - 632,015 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,268,015 - 636,000 636,000 - 632,015 50% Net 115,197 9,343 (598,628) (618,933) - 713,825 Cash Balance(587,232) (544,810) Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Football Hall of Fame Debt Service None Expenditures Revenue Total Expenditures Staffing This fund is used to collect a separate property tax levy (distributions received in June and December) and is used to pay debt service on the former College Football Hall of Fame building (payments due in February and July). Because of the timing of revenue and expenditures this fund will typically have a negative cash balance until the property tax distributions are received. PILOT taxes paid by the utilities are received monthly in this fund. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018. On 15 April 2015 the Mayor announced a possible sale of the Hall of Fame to a private company. If the sale proceeds as planned, this fund will receive $240,000 per year for the next 5 years that will be used to offset debt service costs. Form 358 Fund/Department Name Month April Fund/Department Number 377 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 660,000 42,616 303,825 305,525 - 356,175 46% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,255 186 1,076 926 - 2,179 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,263 - 24,026 29,523 - 24,237 50% Transfers In- - - - - - 0% Total Revenue 711,518 42,802 328,928 335,974 - 382,590 46% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 838,052 - 473,088 481,573 - 364,965 56% Capital- - - - - - 0% Transfers Out- - - - - - 0% 838,052 - 473,088 481,573 - 364,965 56% Net(126,534) 42,802 (144,160) (145,599) - 17,626 Cash Balance 283,214 450,493 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Professional Sports Development Expenditures Revenue Total Expenditures Staffing Effective January 1, 2013, this fund no longer collects hotel/motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund is currenty used for debt. PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Four Winds Field, Century Center, Morris Performing Arts Center and Studebaker National Museum). Four Winds Field generates the majority of PSDA revenue. The January debt service payment has been made for 2016. The final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) will be paid January 15, 2018. Form 359 Fund/Department Name Month April Fund/Department Number 401 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 15,000 - - - - 15,000 0% Interest Earnings 200 52 258 82 - (58) 129% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,200 52 258 82 - 14,942 2% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 22,000 - 22,000 - - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 22,000 - 22,000 - - - 100% Net(6,800) 52 (21,742) 82 - 14,942 Cash Balance 60,812 40,533 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Coveleski Stadium Capital Expenditures Revenue Total Expenditures Staffing Fund 401 accounts for capital spending on Coveleski Stadium. Due to recent lease agreements, no capital revenues have been collected for this fund, limiting its budget. Form 360 Fund/Department Name Month April Fund/Department Number 403 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 200 42 169 100 - 31 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 200 42 169 100 - 31 85% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 200 42 169 100 - 31 Cash Balance 49,615 49,261 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Zoo Endowment Expenditures Revenue Total Expenditures Staffing This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this fund were liquidated resulting in a drop in revenues to this fund. Form 361 Fund/Department Name Month April Fund/Department Number 405 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 34,000 761 1,775 1,072 - 32,225 5% Interest Earnings 4,000 348 1,458 964 - 2,542 36% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 24,000 - - 4,000 - 24,000 0% Transfers In 100,500 - - - - 100,500 0% Total Revenue 162,500 1,109 3,233 6,036 - 159,267 2% Personnel- - - - - - 0% Supplies 58,173 4,094 6,042 2,173 21,364 30,767 47% Services 55,160 - - 24 29,710 25,450 54% Debt Service- - - - - - 0% Capital 155,000 - - - 23,181 131,819 15% Transfers Out- - - - - - 0% 268,333 4,094 6,042 2,197 74,254 188,037 30% Net(105,833) (2,985) (2,809) 3,839 (74,254) (28,770) Cash Balance 466,915 525,003 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Park Nonreverting Capital This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue. Expenditures Revenue Total Expenditures Staffing This is a nonreverting capital fund that accounts for revenues collected and expenses for specific purposes or locations. These locations are Potawatomi and Rum Village Picnic Areas, the East Race, Golf Courses, Forestry, Howard Park Ice Rink, and, until 2014, Potawatomi Zoo. The cash balance includes $60,300 that is restricted to expenditures in Voorde Park. Form 362 Fund/Department Name Month April Fund/Department Number 406 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 433,000 - - - - 433,000 0% Local Income Taxes- - - - - - 0% Other Taxes 90,737 4,420 17,680 17,397 - 73,057 19% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,000 398 1,746 1,057 - 1,254 58% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 526,737 4,818 19,426 18,454 - 507,311 4% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 526,737 - 169,196 169,196 - 357,541 32% Capital- - - - - - 0% Transfers Out- - - - - - 0% 526,737 - 169,196 169,196 - 357,541 32% Net- 4,818 (149,770) (150,742) - 149,770 Cash Balance 422,190 430,508 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Cumulative Capital Development Expenditures Revenue Total Expenditures Staffing This fund receives revenue from a property tax levy and distributions are received from St. Joseph County in June and December. Expenditures are for debt service payments on capital leases and the due dates vary per lease. The fund is used to finance police vehicles and related equipment. The fund also receives PILOT payments from the Water Works and Wastewater utilities on a monthly basis. Form 363 Fund/Department Name Month April Fund/Department Number 407 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 410,000 - 150,000 - - 260,000 37% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 700 236 1,037 328 - (337) 148% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 25,000 - - - - 25,000 0% Transfers In- - - - - - 0% Total Revenue 435,700 236 151,037 328 - 284,663 35% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 365,907 - 184,125 183,750 - 181,782 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 365,907 - 184,125 183,750 - 181,782 50% Net 69,793 236 (33,088) (183,422) - 102,881 Cash Balance 278,143 66,061 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Cumulative Capital Improvement None Expenditures Revenue Total Expenditures Staffing Revenue in this fund includes $150,000 in hotel/motel taxes and $247,000 in cigarette taxes from other units of government. The hotel/motel tax distribution is usually received in July or August and the cigarette tax allocation is usually received in June and December. In 2015, this fund is used to pay 75% of the 2011 Century Center Refunding bonds as it was in 2014. Payments on the Century Center bond are due in February and July. Because of timing of revenue and expenditures, this fund will often have a negative cash balance during the year. Form 364 Fund/Department Name Month April Fund/Department Number 412 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 25,000 2,063 7,650 7,563 - 17,350 31% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,086,733 63,554 650,143 368,031 - 436,590 60% Transfers In- - - - - - 0% Total Revenue 1,111,733 65,617 657,793 375,594 - 453,940 59% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 750,000 8,459 8,459 - 191,541 550,000 27% Debt Service- - - - - - 0% Capital 1,635,033 25,706 377,181 683,367 514,616 743,236 55% Transfers Out- - - - - - 0% 2,385,033 34,165 385,640 683,367 706,157 1,293,236 46% Net(1,273,300) 31,452 272,154 (307,774) (706,157) (839,297) Cash Balance 2,429,143 3,333,889 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Major Moves Construction The 2016 budget continues funding for the Smart Streets initiative and includes $592K for Smart Streets, $250K for the Boland Trail and $80K for Bendix Drive (both projects moved from the LRSA Fund 251). The $515K encumbered comprises $200K for the downtown portion of the 2-way conversion of Main and Michigan/St. Joseph streets from Chippewa to LaSalle (the former IN-933), $55K for the Marion St. roundabout, $22K for the Bartlett St. roundabout, $23K for the Western Ave. corridor sidewalks and striping, and $27K for the Olive-Sample overpass. There remains a $173K encumbrance for utility relocation for the US 31 construction on the south side of town; this encumbrance may be closed out soon. Due to an error recording a change order, this fund paid $65K in error toward the 2-way conversion. This amount was recovered from the TIF Bond in May. Expenditures Revenue Total Expenditures Staffing Initial funding for the Major Moves fund in the amount of $12,823,151 was received from the State of Indiana on September 15, 2006, derived from the State lease of the I-80 toll road to a private company. This fund has been used in the past to provide seed money for economic development projects at Douglas Road, Eddy Street Commons, and the Triangle Development near Notre Dame. The amounts advanced for these projects are being repaid by the respective tax increment financing (TIF) funds as per formal amortization schedules. In August the fund received the second of two semi-annual payments on these loans, totaling $418,156 in principal and interest. Balances due as of Apr 30 are $509,857 from Fund 435 (Douglas Rd.) and $4,075,057 from Fund 436 (River East Residential). In 2016, the fund will expend up to $750,000 on repairs for the City's parking garages. The amount will be repaid by the Parking Garage Fund (601) over the next few years. The same process will also take place in 2017. Form 365 Fund/Department Name Month April Fund/Department Number 416 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 100,000 4,195 19,058 22,316 - 80,942 19% Interest Earnings 3,000 439 1,773 1,048 - 1,227 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 103,000 4,634 20,831 23,364 - 82,169 20% Personnel- - - - - - 0% Supplies 30,000 - 5,000 11,225 280 24,720 18% Services 48,923 4,978 12,909 14,733 834 35,180 28% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 78,923 4,978 17,909 25,958 1,114 59,899 24% Net 24,077 (344) 2,921 (2,594) (1,114) 22,270 Cash Balance 519,647 512,827 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Morris Performing Arts Center Capital There are no Capital projects budgeted for this year. Expenditures Revenue Total Expenditures Staffing This fund was established for the purpose of renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons of the Morris Performing Arts Center. There is no staffing for this fund. Funds in this account are received from a per ticket surcharge included on every sold ticket. Form 366 Fund/Department Name Month April Fund/Department Number 434 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- 58 214 106 - (214) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- 58 214 106 - (214) 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - 3,897 - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 3,897 - - 0% Net- 58 214 (3,791) - (214) Cash Balance 2,618 6,047 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Community Revitalization Enhancement District Expenditures Revenue Total Expenditures Staffing CRED is derived from State sale taxes generated within the CRED district (within Studebaker/Oliver area) up to a maximum $1M annually through 2015.The distribution is made once a year in October and amount fluctuates significantly (note historical revenues). Fund did not have sufficient revenue last few years to make full debt payment so COIT had to make a portion of the payments. May close this fund soon. Form 367 Fund/Department Name Month April Fund/Department Number 450 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 17,000 727 3,143 3,517 - 13,857 18% Interest Earnings 450 67 264 130 - 186 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 17,450 794 3,407 3,647 - 14,043 20% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 17,450 794 3,407 3,647 - 14,043 Cash Balance 79,820 66,808 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Palais Royale Historic Preservation No Capital spending in this fund. Expenditures Revenue Total Expenditures Staffing This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais. Form 368 Fund/Department Name Month April Fund/Department Number 677 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 5,100 409 1,697 1,125 - 3,403 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,709 48,709 48,709 - - 1 100% Transfers In- - - - - - 0% Total Revenue 53,809 49,118 50,405 1,125 - 3,404 94% Personnel- - - - - - 0% Supplies 1,000 - - - - 1,000 0% Services 83,801 2,373 29,788 23,464 4,015 49,998 40% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 84,801 2,373 29,788 23,464 4,015 50,998 40% Net(30,992) 46,745 20,617 (22,339) (4,015) (47,595) Cash Balance 523,494 536,881 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Football Hall of Fame Capital Expenditures Revenue Total Expenditures Staffing The Hall of Fame Capital fund covers maintenance and utilities expense on the building incurred by the City, including costs of the building after the Hall of Fame ceased operations in South Bend at the end of 2012. Deal struck to sell building in 2015---to close in early 2016. Our expenses should only be utilities until closing and a contingency for furnace units during first couple years under new ownership. Under the terms of a lease of the former Hall of Fame to a private developer, money will be received into this fund beginning in 2016 through 2020. Any cash balance remaining in the fund will then revert to the General Fund (101) to cover a portion of a $1.75 million inter-fund loan. Form 369 Fund/Department Name Month April Fund/Department Number 287 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,075,000 - 1,307,757 396,727 - 767,243 63% Interest Earnings 500 3,273 10,101 220 - (9,601) 2020% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,075,500 3,273 1,317,858 396,947 - 757,642 63% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 55,000 - - - - 55,000 0% Capital 2,672,611 - 152,919 35,728 464,123 2,055,569 23% Transfers Out- - - - - - 0% 2,727,611 - 152,919 35,728 464,123 2,110,569 23% Net(652,111) 3,273 1,164,939 361,219 (464,123) (1,352,927) Cash Balance 3,737,180 361,219 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Medical Services Capital Planned purchase of ambulance, replacement cardiac monitors, fleet vehicle. Expenditures Revenue Total Expenditures Staffing The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital purchases such as fire apparatus, ambulances and major construction projects. There are no employees associated with this fund. Form 370 Fund/Department Name Month April Fund/Department Number 288 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 5,023,512 475,790 1,902,423 1,457,890 - 3,121,089 38% Interest Earnings 10,000 1,934 7,663 5,991 - 2,337 77% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 49,500 73,125 74,325 18,223 - (24,825) 150% Transfers In 2,000 - - - - 2,000 0% Total Revenue 5,085,012 550,849 1,984,411 1,482,104 - 3,100,601 39% Personnel 4,983,238 335,543 1,304,818 473,783 - 3,678,420 26% Supplies 276,861 15,917 92,715 98,065 43,166 140,981 49% Services 433,451 4,262 59,465 74,595 64,124 309,862 29% Debt Service 447,093 - 225,901 226,401 2,046 219,146 51% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,140,643 355,722 1,682,899 872,844 109,335 4,348,409 29% Net(1,055,631) 195,126 301,512 609,260 (109,335) (1,247,808) Cash Balance 2,398,172 3,509,712 Full Time 51.00 51.00 Part-Time /Seasonal/Temporary- - Total 51.00 51.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Emergency Medical Services Operating None Expenditures Revenue Total Expenditures Staffing The revenues in this account are generated through user fees for the South Bend Fire Department EMS division, Training Bureau, and Inspections. This Fund captures personnel and operating expenses primarily for Emergency Medical Services division and reflects a portion of the cost associated with operating ambulances. Form 371 Fund/Department Name Month April Fund/Department Number 600 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,399,400 119,967 440,533 510,681 - 958,867 31% Interest Earnings 5,000 1,711 6,804 1,721 - (1,804) 136% Bond Proceeds- - - - - - 0% Donations- - - 52 - - 0% Other Income 3,500 7,685 21,809 6,047 - (18,309) 623% Transfers In 2,110,068 - 527,517 665,786 - 1,582,551 25% Total Revenue 3,517,968 129,363 996,663 1,184,287 - 2,521,305 28% Personnel 2,601,730 131,010 745,380 747,600 501 1,855,849 29% Supplies 119,268 (1,030) 21,969 35,648 9,940 87,358 27% Services 686,571 15,957 195,019 254,679 106,277 385,275 44% Debt Service 46,623 311 12,197 7,894 1,494 32,933 29% Capital 70,285 - 30,608 - 39,677 0 100% Transfers Out- - - - - - 0% 3,524,477 146,249 1,005,173 1,045,820 157,889 2,361,415 33% Net(6,509) (16,886) (8,510) 138,466 (157,889) 159,890 Cash Balance 1,885,423 873,235 Full Time 30.00 14.00 - Part-Time /Seasonal/Temporary 1.00 1.00 - Total 31.00 15.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Consolidated Building Fund Expenditures Revenue Total Expenditures Staffing This fund now comprises the Consolidated Building Department, Code Enforcement and Animal Control. Code and Animal Control are managed together but are run separately from the Building Department per Council's wishes. The $2.6 million transfer is from the EDIT Fund to cover Code and Animal Control activities which, unlike the Consolidated Building Department, are not enterprises by nature. Form 372 Fund/Department Name Month April Fund/Department Number 601 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,056,171 82,238 346,030 309,593 - 710,141 33% Interest Earnings 8,500 586 2,273 2,154 - 6,227 27% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- 7 7 3 - (7) 0% Transfers In- - - - - - 0% Total Revenue 1,064,671 82,831 348,310 311,750 - 716,361 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,141,933 61,368 290,894 250,956 547,683 303,356 73% Debt Service 250,000 - - - - 250,000 0% Capital 1,536 - - 52,838 1,536 (0) 100% Transfers Out- - - - - - 0% 1,393,469 61,368 290,894 303,794 549,219 553,355 60% Net(328,798) 21,462 57,416 7,956 (549,219) 163,005 Cash Balance 698,033 1,081,585 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Parking Garages Encumbrances cover study to determine improvements to be made $1,500,000 from Major Moves and additional $587,000 from TIF will be spent on necessary improvements in 2016 and 2017. Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital are shown under Services line. Form 373 Fund/Department Name Month April Fund/Department Number 610 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 5,592,249 468,640 1,750,287 1,719,422 - 3,841,962 31% Interest Earnings 2,500 224 902 734 - 1,598 36% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 28,825 - 27,090 85,973 - 1,735 94% Transfers In- - - - - 0% Total Revenue 5,623,574 468,863 1,778,279 1,806,129 - 3,845,295 32% Personnel 1,725,395 104,101 456,537 523,665 1,500 1,267,358 27% Supplies 249,261 6,805 45,059 69,781 13,861 190,341 24% Services 2,697,559 224,675 965,895 821,800 555,302 1,176,362 56% Debt Service- - - - - 0% Capital- - - - - 0% Transfers Out 925,197 262,000 284,000 - 663,197 28% 5,597,412 335,581 1,729,491 1,699,246 570,663 3,297,258 41% Net 26,162 133,283 48,788 106,883 (570,663) 548,037 Cash Balance 316,665 470,781 Full Time 26.20 24.20 24.20 Part-Time /Seasonal/Temporary- - - Total 26.20 24.20 24.20 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Solid Waste Operations Expenditures Revenue Total Expenditures Staffing This Enterprise Fund charges City residents a monthly fee to pick up and dispose of their trash at area landfills and recycling centers. The operations of Solid Waste are funded by these user fees. A non-budgeted rebate on CNG fuel was received in February, causing the large budget variance shown. Transfers out to Fund 611 are made to pay debt service obligations. Large encumbrances for landfill tipping fees make service expenses appear high. Form 374 Fund/Department Name Month April Fund/Department Number 611 Date Updated 5/4/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - 300,000 - - (300,000) 0% Charges for Services- - - - - - 0% Interest Earnings 200 40 77 35 - 123 38% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 925,197 - 262,000 284,000 - 663,197 28% Total Revenue 925,397 40 562,077 284,035 - 363,320 61% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 925,197 83,883 346,142 318,648 820 578,236 38% Capital- - - - - - 0% Transfers Out- - - - - - 0% 925,197 83,883 346,142 318,648 820 578,236 38% Net 200 (83,843) 215,935 (34,614) (820) (214,915) Cash Balance 216,378 586 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Solid Waste Capital Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to pay for capital items, such as trash trucks, used in the day to day operations of Solid Waste. Other than a small amount of interest income, revenue for this fund typically comes from dollars transferred in from the Solid Waste Operations Fund #610 on an as needed basis. A State grant for $300,000 was received to help defray the cost of the ongoing upgrade of trash trucks from diesel to compressed natural gas fueled units. Form 375 Fund/Department Name Month April Fund/Department Number 620 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 14,423,116 1,086,656 4,361,991 4,228,408 - 10,061,125 30% Interest Earnings 26,000 2,768 12,302 9,095 - 13,698 47% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income 123,500 12,121 14,644 5,433 - 108,856 12% Transfers In 31,500 3,793 11,388 13,507 - 20,112 36% Total Revenue 14,604,116 1,105,337 4,400,325 4,256,443 - 10,203,791 30% Personnel 5,440,741 399,441 1,605,114 1,568,056 3,178 3,832,450 30% Supplies 1,655,677 49,867 295,429 317,089 171,766 1,188,482 28% Services 5,352,541 287,629 1,272,509 1,142,523 648,196 3,431,836 36% Debt Service 119,687 915 8,406 2,021 2,797 108,484 9% Capital- - - - - 0% Transfers Out 4,479,011 376,859 1,625,772 1,517,489 - 2,853,239 36% 17,047,657 1,114,710 4,807,229 4,547,178 825,937 11,414,491 33% Net(2,443,541) (9,373) (406,904) (290,735) (825,937) (1,210,700) Cash Balance 3,483,940 4,032,929 Full Time 72.30 72.30 Part-Time /Seasonal/Temporary 4.00 1.50 Total 76.30 73.80 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Operations Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to account for all revenue and operational expense of the water utility. This fund provides the monies for debt service obligations, reserve requirements and revenue funded capital improvements through transfer of monies to other funds within the utility operations. Encumbered expenditures include previous year rollover and current year value orders. Form 376 Fund/Department Name Month April Fund/Department Number 622 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,000 2,451 9,874 6,297 - 5,126 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,000 2,451 9,874 6,297 - 5,126 66% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital 821,797 6,750 6,750 86,334 162,797 652,250 21% Transfers Out- - - - - - 0% 821,797 6,750 6,750 86,334 162,797 652,250 21% Net(806,797) (4,299) 3,124 (80,037) (162,797) (647,124) Cash Balance 2,883,532 3,045,244 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Capital Spent YTD: IVR System Upgrade $6,750 Encumb: Meter Reading Mobile Management Software (1) $18,188, and 3 1/2 Tn Utility Truck (1) $144,609 Expenditures Revenue Total Expenditures Staffing This fund is used for acquiring, constructing, and improving fixed assets. Investment earnings are greater than anticipated. Form 377 Fund/Department Name Month April Fund/Department Number 623 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - 366 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 366 - - 0% Personnel- - - - - - 0% Supplies- - - 50,914 - - 0% Services- - - 2,828 - - 0% Debt Service- - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - 0% - - - 53,742 - - 0% Net- - - (53,376) - - Cash Balance- 129,162 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Bond Capital Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to segregate the use of bond proceeds that are applied to the acquisition, construction and installation of certain additions, extension and improvements. Revenue bonds were issued in June 2012 with an aggregate principal of $8,300,000. The cash proceeds were fully expended at July 14, 2015. Form 378 Fund/Department Name Month April Fund/Department Number 624 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 8,400 1,291 5,187 3,011 - 3,213 62% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 8,400 1,291 5,187 3,011 - 3,213 62% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - 0% Transfers Out 8,400 1,291 3,218 2,156 - 5,182 38% 8,400 1,291 3,218 2,156 - 5,182 38% Net- - 1,969 855 - (1,969) Cash Balance 1,526,864 1,494,851 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Customer Deposit Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to retain security deposits collected from customers when establishing new service. Upon termination of service, these deposits are released and credited against final bills. Investment earning income is greater than anticipated. Form 379 Fund/Department Name Month April Fund/Department Number 625 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,600 410 1,140 835 - 2,460 32% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 2,046,081 170,505 682,020 681,100 - 1,364,061 33% Total Revenue 2,049,681 170,915 683,160 681,935 - 1,366,521 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 2,046,081 - - - - 2,046,081 0% Capital- - - - - - 0% Transfers Out 3,600 410 1,134 832 - 2,466 32% 2,049,681 410 1,134 832 - 2,048,547 0% Net- 170,505 682,026 681,103 - (682,026) Cash Balance 686,431 685,758 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Sinking Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. The source of monies for debt repayment are transfers from the water utility operating fund 620. Biannual installments are disbursed at the end of June and December. June's payment includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal. Form 380 Fund/Department Name Month April Fund/Department Number 626 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 9,500 1,380 5,523 2,351 3,977 58% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 9,500 1,380 5,523 2,351 - 3,977 58% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 9,500 - 2,050 7,374 - 7,450 22% 9,500 - 2,050 7,374 - 7,450 22% Net- 1,380 3,473 (5,023) - (3,473) Cash Balance 1,643,034 1,641,654 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Bond Reserve Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to ensure compliance with certain debt service bond covenants. Balance in fund is determined by debt service financing arrangements at bond issuance. The 2016 annual maximum reserve requirement is satisfied. Form 381 Fund/Department Name Month April Fund/Department Number 629 Date Updated 5.10.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 10,000 2,091 7,891 4,348 - 2,109 79% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - 0% Transfers In 165,166 - 227,461 150,228 - (62,295) 138% Total Revenue 175,166 2,091 235,352 154,576 - (60,186) 134% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 10,000 2,091 4,986 3,145 - 5,014 50% 10,000 2,091 4,986 3,145 - 5,014 50% Net 165,166 0 230,366 151,431 - (65,200) Cash Balance 2,462,728 2,235,267 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Water Works Reserve Operations & Maintenance Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to hold cash reserves to serve as fiscal protection against the risk of revenue shortfalls, emergencies and other economic risks that may impact the Water Utility's ability to meet financial commitments. Investment earning income is greater than anticipated. The Cash Balance of this fund is equivalent to two months' worth of the annual operating expenditures in Fund 620, excluding transfers. A Budget Transfer Form A will be submitted to adjust Transfers Revenue. Form 382 Fund/Department Name Month April Fund/Department Number 640 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 561,225 51,987 207,088 204,150 354,137 37% Interest Earnings 10,016 1,456 5,737 3,090 4,279 57% Bond Proceeds- - 0% Donations- - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 571,241 53,443 212,825 207,240 - 358,416 37% Personnel 188,900 11,719 47,077 58,824 141,823 25% Supplies 41,569 357 9,954 7,427 6,896 24,720 41% Services 290,487 39,464 103,114 101,868 41,204 146,169 50% Debt Service 28,457 28,457 0% Capital- 0% Transfers Out- - - - - - 0% 549,413 51,541 160,145 168,119 48,100 341,169 38% Net 21,828 1,902 52,680 39,121 (48,100) 17,247 Cash Balance 1,702,865 1,547,251 Full Time 2.20 1.85 - Part-Time /Seasonal/Temporary- - - Total 2.20 1.85 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Repair Insurance Expenditures Revenue Total Expenditures Staffing 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 maximum $500.00 deductible toward the cost of the repair and the city pays the rest. Form 383 Fund/Department Name Month April Fund/Department Number 641 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 36,538,600 3,168,384 12,290,629 11,304,061 - 24,247,971 34% Interest Earnings 65,000 8,401 33,050 18,808 - 31,950 51% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 92,000 8,260 13,540 9,304 - 78,460 15% Transfers In 16,000 3,885 8,796 5,144 - 7,204 55% Total Revenue 36,711,600 3,188,930 12,346,015 11,337,316 - 24,365,585 34% Personnel 7,573,583 506,950 2,092,223 2,329,784 2,745 5,478,615 28% Supplies 2,292,608 135,966 482,064 425,623 305,266 1,505,279 34% Services 16,901,880 894,877 3,524,466 3,288,954 2,514,385 10,863,029 36% Debt Service 678,685 622 216,735 159,304 2,759 459,191 32% Capital- - - - - 0% Transfers Out 12,650,682 760,893 3,940,296 3,350,231 8,710,386 31% 40,097,438 2,299,307 10,255,783 9,553,897 2,825,155 27,016,501 33% Net(3,385,838) 889,622 2,090,232 1,783,420 (2,825,155) (2,650,916) Cash Balance 10,825,961 10,722,127 Full Time 93.24 91.01 91.01 Part-Time /Seasonal/Temporary 11.44 8.67 8.67 Total 104.68 99.68 99.68 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Operations Capital spending for Sewage works is shown in Fund 642. Expenditures Revenue Total Expenditures Staffing This enterprise fund utilizes monthly fees received from residents and businesses to properly treat, transport, and dispose of generated sewage. Large encumbrances for supplies and services contribute to the higher percentage of budget used. Debt service payments are made in accordance with City amortization schedules. Form 384 Fund/Department Name Month April Fund/Department Number 642 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 45,000 6,773 28,878 7,548 - 16,122 64% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 2,487,000 - - - - 2,487,000 0% Total Revenue 2,532,000 6,773 28,878 7,548 - 2,503,122 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 17,112 - - 0% Debt Service- - - - - - 0% Capital 7,631,946 130,215 969,467 473,590 4,185,674 2,476,805 68% Transfers Out- - - - - - 0% 7,631,946 130,215 969,467 490,702 4,185,674 2,476,805 68% Net(5,099,946) (123,443) (940,589) (483,154) (4,185,674) 26,317 Cash Balance 7,795,762 3,268,568 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Capital Year to Date totals spent include: Final payment on completed Eastgate Lift Station replacement $34,647, Wastewater utility vehicle and plant maintenance equipment $24,113, Wastewater Treatment Plant Primary Clarifier Rehab $232,757, Wastewater Treatment Plant Secondary Improvements $71,365 and Digesters #1 & #3 Clean and Rehab $476,368. Expenditures Revenue Total Expenditures Staffing This fund is used to purchase capital equipment and fund major renovations/restorations for the Wastewater and Sewer Departments. The primary source of income is from Sewage Works Operating Fund #641, which transfers funds here as needed. Form 385 Fund/Department Name Month April Fund/Department Number 643 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 16,000 3,885 13,578 7,119 - 2,422 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 536,997 - 896,725 256,086 - (359,728) 167% Total Revenue 552,997 3,885 910,303 263,205 - (357,306) 165% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 16,000 3,885 8,796 5,144 - 7,204 55% 16,000 3,885 8,796 5,144 - 7,204 55% Net 536,997 - 901,507 258,061 - (364,510) Cash Balance 4,575,374 3,678,649 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Works Reserve Operations & Maint. Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to hold the equivalent of two months of Sewage Works (Sewers & Wastewater) budgeted operating expenses in reserve. A transfer was done in February to adjust the balance to stay in compliance. Form 386 Fund/Department Name Month April Fund/Department Number 649 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 7,000 2,331 5,727 3,334 - 1,273 82% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 9,267,391 760,893 3,043,571 3,094,145 - 6,223,820 33% Total Revenue 9,274,391 763,223 3,049,298 3,097,479 - 6,225,093 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 8,000 750 2,600 1,850 - 5,400 33% Debt Service 9,266,298 - - - - 9,266,298 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 9,274,298 750 2,600 1,850 - 9,271,698 0% Net 93 762,473 3,046,698 3,095,629 - (3,046,605) Cash Balance 3,851,439 3,885,965 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Sinking Expenditures Revenue Total Expenditures Staffing This fund is used to pay all debt service obligations for Wastewater and Sewers. Mandatory transfers in from Operating Fund 641 are done in specified amounts each month to satisfy bond covenants. Form 387 Fund/Department Name Month April Fund/Department Number 653 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 1,300 586 1,223 - - 77 94% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,300 586 1,223 - - 77 94% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 1,300 586 1,223 - - 77 Cash Balance 4,106,846 7,286,832 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewage Debt Service Reserve Expenditures Revenue Total Expenditures Staffing This Debt Reserve fund is held in a separate account at Bank of NY Mellon Trust. The account was fully funded for existing debt in 2013. Due to the re-funding of three older Sewer Bonds in 2015, the required reserve now has a lower cash balance. A reconcilliation of this account is done monthly. Form 388 Fund/Department Name Month April Fund/Department Number 659 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 2,000 197 795 2,653 - 1,205 40% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,000 197 795 2,653 - 1,205 40% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 9,606 - - 7,813 9,606 - 100% Debt Service- - - - - - 0% Capital 162,482 - - 1,069,137 162,482 0 100% Transfers Out- - - - - - 0% 172,088 - - 1,076,950 172,088 0 100% Net(170,088) 197 795 (1,074,297) (172,088) 1,205 Cash Balance 232,689 525,089 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Bond 2011 From issue late in 2011, this bond has funded numerous projects including Diamond Ave. Trunk Sewer, Phase II $3.7 million, East Bank Sewer Separation, Phase II $2.8 million, East Bank Sewer Separation, Phase III $2.3 million, LaSalle School Area Sewer Separation, $1.7 million, East Bank Sewer Separation, Phase III $545,000, Southwood Sewer Separation, $1,438,816, Diamond Ave. Trunk Sewer, Phase III $248,000, St. Joseph River CSO Stabilization $217,831, Secondary Clarifier Upgrade $494,141, Wastewater Treatment Plant Digester Upgrade $5,782,989. Expenditures Revenue Total Expenditures Staffing This Sewage Works Revenue Bond closed in October of 2011. The remaining cash balance has been fully encumbered and is expected to be spent in 2016. The significant projects this bond has funded are listed below. Form 389 Fund/Department Name Month April Fund/Department Number 661 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 70,000 10,735 46,168 33,972 - 23,832 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - 0% Total Revenue 70,000 10,735 46,168 33,972 - 23,832 66% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 850,000 - - - - 850,000 0% Debt Service- - - - - - 0% Capital 19,337,062 92,338 1,799,665 603,586 11,166,051 6,371,346 67% Transfers Out- - - - - - 0% 20,187,062 92,338 1,799,665 603,586 11,166,051 7,221,346 64% Net(20,117,062) (81,603) (1,753,497) (569,614) (11,166,051) (7,197,513) Cash Balance 12,156,545 16,249,650 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Sewer Bond 2012 Since issue through 2015, projects funded from this Bond include: East Bank Sewer Separation-Phase 4 $2.6 million, Diamond Ave. Sewer Separation Phase 3, $2.6 million, Prairie Avenue Sewer Separation-Phase I $600,445, Southwood Sewer Separation $919,608, Fairfax Sewer $70,022, East Bank Sewer Separation-Phase 5 $574,681, Sewer Sensory Control Network $193,609, Wastewater Treatment Plant Grit/Screening Improvements $151,732, Secondary Clarifier Modifications $1,698,807, CSO LTCP re-look $1,626,327, and misc other $2,070. Expenditures Revenue Total Expenditures Staffing Current year spending from this Bond has been for the CSO LTCP re-look $313,349, East Bank Sewer Separation-Phase 5 $18,484, WWTP Secondary Clarifier Modifications $1,360,412, and WWTP Grit/Screening Improvements $15,082. Form 390 Fund/Department Name Month April Fund/Department Number 664 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 40 4 15 9 - 25 39% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 40 4 15 9 - 25 39% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 40 4 15 9 - 25 Cash Balance 4,522 4,490 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 2013A Cost of Issuance Fund Expenditures Revenue Total Expenditures Staffing This fund was set up to pay the issue costs related to the re-funding of the 2004 Sewer bond and 1998 SRF Loan. Those costs were paid in 2013. The remaining cash balance should be transferred to an appropriate fund, so this fund can be closed out. Form 391 Fund/Department Name Month April Fund/Department Number 666 Date Updated 5/2/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 130 6 90 - - 40 70% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 130 6 90 - - 40 70% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,500 - 2,500 - - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,500 - 2,500 - - - 100% Net(2,370) 6 (2,410) - - 40 Cash Balance 6,681 - Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 2015 Sewer Bond Issuance Expenditures Revenue Total Expenditures Staffing This fund was set up to pay the legal and financial accounrting costs associated with the refunding of the 2006, 2007, and 2007B Sewer bonds. Most of those expenses were paid in December, 2015. Form 392 Fund/Department Name Month April Fund/Department Number 670 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 1,313,436 - 656,725 656,725 - 656,711 50% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,664,721 121,127 869,538 607,012 - 1,795,183 33% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 5,630 13 7,305 (32,565) - (1,675) 130% Transfers In- - - - - - 0% Total Revenue 3,983,787 121,140 1,533,568 1,231,172 - 2,450,219 38% Personnel 2,249,773 158,622 656,049 629,350 - 1,593,724 29% Supplies 473,779 31,503 183,096 138,081 - 290,683 39% Services 1,154,774 96,052 403,672 440,236 - 751,102 35% Debt Service- - - - - - 0% Capital 14,722 - - - - 14,722 0% Transfers Out 79,390 - - - - 79,390 0% 3,972,438 286,177 1,242,817 1,207,667 - 2,729,621 31% Net 11,349 (165,037) 290,751 23,505 - (279,402) Cash Balance 1,596,066 1,217,899 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Expenditures Revenue Total Expenditures Staffing SMG has assumed management of Century Center effective July 1, 2013. One of their contractual duties is to reduce the operating deficit in the fund. Covered by hotel/motel tax revenue which is received twice per year. The first installment was received in February 2015. Other income includes charges to large conferences for electric costs. Although charges for services are down, personnel expenditures are also down as they are controlling their costs. Also, charges for services will likely stay low as the Century Center is going to begin many energy savings construction projects which is putting many of their rooms out of inventory for months at a time. However, the energy savings and their efforts to become more "green" will likely help attract future business. Form 393 Fund/Department Name Month April Fund/Department Number 671 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 500 82 331 90 - 169 66% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 500 82 331 90 - 169 66% Personnel- - - - - - 0% Supplies 12,200 - - 41,156 - 12,200 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital 176,421 38,747 38,747 25,000 - 137,674 22% Transfers Out- - - - - - 0% 188,621 38,747 38,747 66,156 - 149,874 21% Net(188,121) (38,666) (38,416) (66,066) - (149,705) Cash Balance 963,656 1,352,597 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Capital A Qualified Energy Conservation Bond was taken out in May 2015. Approximately $192,000 will be used as a down payment on the construction contract, thus reducing the amount necessary to be funded by bond issuance. The actual bond payments will be made with hotel/motel funds through a new fund, Century Center Energy Conservation Debt Service, that was seeded with a $50,000 transfer from this fund in May. Expenditures Revenue Total Expenditures Staffing SMG contributed a one time amount of $575,000 to cover capital expenses in August 2013. The remainder of these funds have been appropriated for spending during 2015. $25,000 was appropriated to help pay for the Wall of Fame in conjunction with the South Bend Alumni Association. $50,000 was transferred out to the new fund 672 for bond payments on the Energy Savings Contract. Form 394 Fund/Department Name Month April Fund/Department Number 672 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 157,742 4 17 - - 157,725 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 79,390 - - - - 79,390 0% Total Revenue 237,132 4 17 - - 237,115 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 237,132 140,609 140,609 - - 96,523 59% Capital- - - - - - 0% Transfers Out- - - - - - 0% 237,132 140,609 140,609 - - 96,523 59% Net- (140,605) (140,592) - - 140,592 Cash Balance(90,560) - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Century Center Energy Conservation Debt Svc Expenditures Revenue Total Expenditures Staffing A Qualified Energy Conservation Bond was taken out in May 2015. The $50,000 was transferred from the capital fund to set up the fund for future bond payments. Form 395 Fund/Department Name Month April Fund/Department Number 222 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - 0% Charges for Services 8,181,507 588,710 2,453,398 2,642,411 - 5,728,109 30% Interest Earnings 3,240 896 3,831 2,597 - (591) 118% Bond Proceeds- - 0% Donations- - 0% Other Income 49,890 3,579 7,906 32,306 - 41,984 16% Transfers In- - - - - - 0% Total Revenue 8,234,637 593,185 2,465,135 2,677,314 - 5,769,502 30% Personnel 3,143,175 208,962 821,101 907,528 2,322,074 26% Supplies 190,636 (6,647) 34,550 46,736 5,573 150,514 21% Services 4,826,174 326,531 1,493,762 1,632,541 2,214,770 1,117,642 77% Debt Service 16,475 1,325 3,038 3,969 11,181 32% Capital- 120,000 - - 0% Transfers Out 130,519 - - - 130,519 0% 8,306,979 528,846 2,350,737 2,709,842 2,224,312 3,731,930 55% Net(72,342) 64,339 114,398 (32,528) (2,224,312) 2,037,572 Cash Balance 1,476,731 1,504,225 Full Time 42.00 37.00 37.00 Part-Time /Seasonal/Temporary 3.00 3.00 3.00 Total 45.00 40.00 40.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Central Services Expenditures Revenue Total Expenditures Staffing The Central Services Division consists of six cost centers that provide a variety of services to other city departments, along with several local county, state and federal agencies. In Apr we had 1,399 vehicle repairs. Average Fuel prices for April is $1.57 for Unleaded and $1.58 for Diesel. Budgeted amount per gallon is $3.20. The Radio Shop's project was the AVL installation of all new radios without loss of service to all departments. Equipment Services continues to purchase new vehicles with compressed natural gas or hybrids. Sustainability Office expended on recycling bins. Due to slow hiring of replacement FTE, a temporary employee is working 20hrs/week. Job should be filled by June. Form 396 Fund/Department Name Month April Fund/Department Number 224 Date Updated 5/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- 139 615 - - (615) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 130,519 - - - - 130,519 0% Total Revenue 130,519 139 615 - - 129,904 0% Personnel- - - - - - 0% Supplies 20,000 - - - - 20,000 0% Services 60,019 - - - - 60,019 0% Debt Service- - - - - - 0% Capital 225,565 - 23,369 - 151,696 50,500 78% Transfers Out- - - - - - 0% 305,584 - 23,369 - 151,696 130,519 57% Net(175,065) 139 (22,754) - (151,696) (615) Cash Balance 164,166 - Full Time- - Part-Time /Seasonal/Temporary- - Total- - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Central Services Capital Capital projects for 2015 including a roof replacement for the Equipment Services building ($150,433), & Scanner/software for Inventory/fleet system for $24,632 encumbrances were carried over to 2016. The 2016 Capital projects are: Radio tower repairs, new overhead door for garage, paving of lot, CNG compressor maintenance costs, inground hoists, new pressure washer. Expenditures Revenue Total Expenditures Staffing This is a new fund for 2015. Revenues are a transfer from Central Services. Form 397 Fund/Department Name Month April Fund/Department Number 226 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,223,483 189,268 741,160 407,589 - 1,482,323 33% Interest Earnings 20,500 3,913 15,605 11,231 - 4,895 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 12,900 - 12,878 - - 22 100% Transfers In- - - - - - 0% Total Revenue 2,256,883 193,181 769,643 418,820 - 1,487,240 34% Personnel 250,135 16,023 64,029 82,512 - 186,106 26% Supplies 30,734 803 3,704 11,892 6,554 20,476 33% Services 2,839,479 40,688 425,090 907,257 80,025 2,334,364 18% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 3,120,348 57,515 492,823 1,001,660 86,579 2,540,946 19% Net(863,465) 135,667 276,821 (582,840) (86,579) (1,053,707) Cash Balance 4,802,026 5,097,234 Full Time 3.00 3.00 Part-Time /Seasonal/Temporary- - Total 3.00 3.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Liability Insurance No capital expenditures are budgeted in 2016. Expenditures Revenue Total Expenditures Staffing This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety and Risk Department. Revenues for this fund come from other City funds who pay a share proportionate to their expected expense. Personnel expenditures are for 2 Safety and Risk personnel and an attorney who processes claims for the City. The City has budgeted $1 million in 2016 for expected liability cliams, $530,000 for excess coverage premiums for property insurance, and $852,000 in expected workers compensation activities. Miscellaneous income is slightly over budget due to a higher than expected reimbursement from a worker's compensation claim. The revenue budget will be adjusted in March. Form 398 Fund/Department Name Month April Fund/Department Number 278 Date Updated 5/16/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- 4,430 17,820 21,050 - (17,820) 0% Interest Earnings 4,000 565 2,224 1,069 - 1,776 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 60,400 4,430 17,820 21,050 - 42,580 30% Transfers In- - - - - - 0% Total Revenue 64,400 9,425 37,864 43,169 - 26,536 59% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 10,000 - 53 - - 9,947 1% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 10,000 - 53 - - 9,947 1% Net 54,400 9,425 37,811 43,169 - 16,589 Cash Balance 679,284 559,181 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Take Home Vehicle Police None Expenditures Revenue Total Expenditures Staffing This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. The cash reserve in this fund has increased in recent years and is expected to increase during 2016. Claims have been minimal in this fund since it was created. This fund is classified as an Internal Service Fund for financial reporting. Revenue for 2016 is less than 2015 due to the timing of biweekly payroll. The revenue is the amount deducted from officer pay for the vehicle take home program. In 2015 there were nine payrolls paid through the end of April compared to eight in 2016. Form 399 Fund/Department Name Month April Fund/Department Number 279 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- 0% Local Income Taxes- 0% Other Taxes- 0% Grants/Intergovernmental- 0% Charges for Services 499,358 39,849 157,788 341,570 32% Interest Earnings- 0% Bond Proceeds- 0% Donations- 0% Other Income- 0% Transfers In- 0% Total Revenue 499,358 39,849 157,788 - - 341,570 32% Personnel 459,575 35,423 146,140 313,435 32% Supplies 5,300 - 1,174 620 3,507 34% Services 34,482 4,246 10,475 3,909 20,098 42% Debt Service- 0% Capital- 0% Transfers Out- 0% 499,357 39,669 157,788 - 4,529 337,040 33% Net 1 180 - - (4,529) 4,530 Cash Balance- - Full Time 6.00 6.00 Part-Time /Seasonal/Temporary 2.00 2.00 Total 8.00 8.00 Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 311 Call Center No capital spending planned for 2016. Expenditures Revenue Total Expenditures Staffing This internal service fund is new in 2016. Expenses in previous years were charged to the General Fund. The fund is used to track operational revenues and expenditures of the 311 Call Center. Revenues are charges for services to the City departments that are served by the Call Center. The Call Center is still growing, so revenues will increase as more departments are served. Expenditures are predominantly related to salaries and benefits for the Call Center employees. Form 3100 Fund/Department Name Month April Fund/Department Number 711 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 17,151,500 1,392,074 5,523,631 4,875,231 - 11,627,869 32% Interest Earnings 23,345 4,278 16,209 8,898 - 7,136 69% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,500 140,236 140,992 19,399 - (139,492) 9399% Transfers In- - - - - - 0% Total Revenue 17,176,345 1,536,588 5,680,832 4,903,528 - 11,495,513 33% Personnel 4,316 - - 3 - 4,316 0% Supplies 17,875 1,392 5,789 1,041 18,041 (5,955) 133% Services 1,415,949 19,123 535,813 271,186 689,756 190,380 87% Insurance 15,940,750 1,261,965 4,755,340 4,278,469 33,535 11,151,875 30% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 17,378,890 1,282,480 5,296,942 4,550,699 741,332 11,340,616 35% Net(202,545) 254,108 383,890 352,829 (741,332) 154,897 Cash Balance 4,752,958 4,409,816 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Self-Funded Employee Benefits None Expenditures Revenue Total Expenditures Staffing This fund handles expenses relating to insurance and claims relating to employees: medical, dental, life, flex spending, etc. For the last several years expenses have significantly exceeded revenues (charges to City Departments and employees) so our cash balance has been eroding. This is not sustainable in the long-term and we need to address this situation. For the 2015 Budget, we increased employer and employee contributions significantly, which has been helping, although we are falling short of our revenue targets. Fortunately, claims costs have been lower than expected. A new Employee Wellness Center was opened on January 18, 2016 which is set in place with the understanding that the City should see a drop in claims expenses over time. Other income of stop loss reimbursements was received in April. Supplies overage relates to Clinic supplies that were previously included as part of Anthem service expenditure. A budget adjustment will be processed in July. Form 3101 Fund/Department Name Month April Fund/Department Number 713 Date Updated 5/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 105,682 12,080 14,983 33,894 - 90,699 14% Interest Earnings 1,600 223 913 489 - 687 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 107,282 12,303 15,896 34,382 - 91,386 15% Personnel 80,000 3,732 12,078 22,762 - 67,922 15% Supplies- - - - - - 0% Services 33,882 607 6,828 8,865 22,000 5,054 85% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 113,882 4,339 18,906 31,628 22,000 72,976 36% Net(6,600) 7,964 (3,010) 2,754 (22,000) 18,410 Cash Balance 266,273 243,925 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Unemployment Compensation None Expenditures Revenue Total Expenditures Staffing This fund charges an allocation of 0.25% of payroll to most departments to cover the cost of unemployment claims paid. For the 2015 budget, all outplacement services will be paid through this account. These were paid through the General Fund in previous years, however, due to the nature of outplacement claims, the Unemployment Fund is a more appropriate place from which to pay the costs. The Unemployment Compensation Fund is classified as an Internal Service Fund for financial reporting. Claims continue to be lower than anticipated. Form 3102 Fund/Department Name Month April Fund/Department Number 701 Date Updated 5/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 5,443,092 - - - - 5,443,092 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 - 1,061 872 - 3,439 24% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 3,743 - - 0% Transfers In- - - - - - 0% Total Revenue 5,447,592 - 1,061 4,615 - 5,446,531 0% Personnel 5,457,693 524,688 1,757,640 1,765,627 - 3,700,053 32% Supplies 200 - 13 - - 187 7% Services 6,950 158 3,556 284 - 3,394 51% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,464,843 524,845 1,761,210 1,765,911 - 3,703,633 32% Net(17,251) (524,845) (1,760,149) (1,761,295) - 1,742,898 Cash Balance(1,287,845) (1,121,991) Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Firefighters Pension No capital expenditures are purchased through this account. Expenditures Revenue Total Expenditures Staffing The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid and reported in the previous year. For 2015, the payments are expected to be $2,603,546 by 1 July and again by 1 October, totaling $5,207,092. Form 3103 Fund/Department Name Month April Fund/Department Number 702 Date Updated 5/10/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 6,125,000 - - - - 6,125,000 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 - 2,773 1,546 - 1,727 62% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 4,000 - - - - 4,000 0% Transfers In- - - - - - 0% Total Revenue 6,133,500 - 2,773 1,546 - 6,130,727 0% Personnel 6,789,198 519,922 2,213,277 2,155,121 - 4,575,921 33% Supplies 800 - - - - 800 0% Services 7,400 97 3,388 195 - 4,012 46% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,797,398 520,019 2,216,665 2,155,316 - 4,580,733 33% Net(663,898) (520,019) (2,213,892) (2,153,770) - 1,549,994 Cash Balance(1,056,472) (1,043,000) Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Police Pension No capital expenditures are paid from this fund. Expenditures Revenue Total Expenditures Staffing The Police Pension fund receives pension relief distributions from the State of Indiana to reimburse the City for pension costs paid and reported in the previous fiscal year. For 2016, the payments are expected to be $3,062,500 by 1 July and again by 1 October, totaling $6,125,000. Form 3104 Fund/Department Name Month April Fund/Department Number 730 Date Updated 5/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 150 24 98 58 - 52 65% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 24 98 58 - 52 65% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 20,000 - - - - 20,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 20,000 - - - - 20,000 0% Net(19,850) 24 98 58 - (19,948) Cash Balance 28,640 28,435 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report City Cemetery Spending this year will concentrate on repairing headstones and completing the GIS survey of the cemetery and its occupants. Expenditures Revenue Total Expenditures Staffing This fund is designated for expenses specifically for the City Cemetery. Revenues were originally derived from the sale of cemetery plots and burial expenses.There are few sites available for sale and most plots are occupied, resulting in little burial activty. Form 3105 Fund/Department Name Month April Fund/Department Number 324 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 16,723,300 - - - - 16,723,300 0% Local Income Taxes- - - - - - 0% Other Taxes 396,000 198,500 198,500 292,000 - 197,500 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 14,061 - - 0% Interest Earnings 413,706 24,394 107,131 74,423 - 306,575 26% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,692,858 31,761 139,178 1,572,613 - 1,553,680 8% Transfers In 11,000 2,356 5,890 4,956,063 - 5,110 54% Total Revenue 19,236,864 257,011 450,699 6,909,160 - 18,786,165 2% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 4,433,680 93,457 202,642 1,097,557 1,030,782 3,200,256 28% Debt Service 6,217,896 198,500 2,815,449 3,545,642 - 3,402,447 45% Capital 20,850,501 262,692 4,804,157 1,641,163 6,767,477 9,278,867 55% Transfers Out- - - - - - 0% 31,502,077 554,649 7,822,247 6,284,363 7,798,259 15,881,571 50% Net(12,265,213) (297,638) (7,371,549) 624,797 (7,798,259) 2,904,595 Cash Balance 25,356,849 32,009,138 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River West Development Area (Airport TIF) In 2015, the major projects were: the Ameriplex lease, Bartlett Roundabout, Ignition Park infrastructure and Multi-tenant building, LaSalle Hotel, ND/GE Turbo Project, Nello, Noble Energy, Western Avenue Improvements, Patel Hotel, and Studebaker Envionmental and Renaissance District. Thus far in 2016, major expenditures (other than debt service) include: $1.1M for Ignition Park Infrastructure; $365K for LaSalle Hotel; $200K for Safe Routes to School @ Harrison School; $830K for Advanced Center for Cancer Care;$225K for Lippert; $1.2 for Nello. Expenditures Revenue Total Expenditures Staffing Form 3106 Fund/Department Name Month April Fund/Department Number 420 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - - - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - 4,088,473 - - 0% - - - 4,088,473 - - 0% Net- - - (4,088,473) - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Tax Incremental Financing (TIF) - Downtown Expenditures Revenue Total Expenditures Staffing In 2015 SBCDA is eliminated and all funds were distributed between Fund 324 River West and Fund 429 River East. This is the result of the TIF realignment. Form 3107 Fund/Department Name Month April Fund/Department Number 422 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 420,000 - - - - 420,000 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,500 1,278 5,143 2,355 - 10,357 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 435,500 1,278 5,143 2,355 - 430,357 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 43,166 2,195 9,022 30,294 8,144 26,000 40% Debt Service- - - - - - 0% Capital 1,360,200 - - - 300,000 1,060,200 22% Transfers Out- - - - - - 0% 1,403,366 2,195 9,022 30,294 308,144 1,086,200 23% Net(967,866) (917) (3,879) (27,939) (308,144) (655,843) Cash Balance 1,502,946 1,167,810 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - West Washington Major projects committed thus far in 2016 are: City Cemetery Project. Other TIF eligible development projects for this TIF area will be determined by department staff and the Mayor's office as the year progresses. Expenditures Revenue Total Expenditures Staffing Major Projects committed thus far in 2016 are: City Cemetery Project. Form 3108 Fund/Department Name Month April Fund/Department Number 425 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 1,706 140 566 241 - 1,140 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 170,997 3,571 38,872 62,364 - 132,125 23% Transfers In- - - - - - 0% Total Revenue 172,703 3,711 39,438 62,605 - 133,265 23% Personnel- - - - - - 0% Supplies 8,742 148 1,296 3,510 - 7,446 15% Services 151,664 7,856 22,694 42,371 - 128,970 15% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 160,406 8,004 23,990 45,881 - 136,416 15% Net 12,297 (4,293) 15,448 16,724 - (3,151) Cash Balance 224,264 189,251 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Redevelopment Retail & Leighton Plaza Expenditures Revenue Total Expenditures Staffing Operations under outside contract with Bradley Co. Form 3109 Fund/Department Name Month April Fund/Department Number 426 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - - - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - 2,294,533 - - 0% - - - 2,294,533 - - 0% Net- - - (2,294,533) - - Cash Balance- - Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Central Medical Service Area Expenditures Revenue Total Expenditures Staffing In 2015 Central Medical Service Area is eliminated and all funds were distributed to Fund 324 River West. This is the result of the TIF realignment. Form 3110 Fund/Department Name Month April Fund/Department Number 429 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,750,000 - - - - 2,750,000 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 57,000 6,361 25,756 10,571 - 31,244 45% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 19,357 - - 0% Transfers In- - - 1,430,965 - - 0% Total Revenue 2,807,000 6,361 25,756 1,460,894 - 2,781,244 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 83,573 - 30,950 51,381 52,622 1 100% Debt Service- - - - - - 0% Capital 8,251,586 - 66,897 82,866 4,413,919 3,770,770 54% Transfers Out- - - - - - 0% 8,335,159 - 97,847 134,247 4,466,541 3,770,771 55% Net(5,528,159) 6,361 (72,092) 1,326,647 (4,466,541) (989,526) Cash Balance 7,489,040 5,883,126 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River East Development Area (NE Dev TIF) Projects committed to in 2015 include: 5 Points Utility Study, Hill Street Improvements and the NW Corner of Hill & Colfax. Expenditures Revenue Total Expenditures Staffing Due to changes in boundary, this area now includes a portion of South Bend Central Development Area (Fund 420). Form 3111 Fund/Department Name Month April Fund/Department Number 430 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,400,000 - - - - 2,400,000 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 33,000 5,017 20,554 9,303 - 12,446 62% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,433,000 5,017 20,554 9,303 - 2,412,446 1% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 528,454 (122,928) 171,532 117,630 116,922 240,000 55% Debt Service- - - - - - 0% Capital 6,883,361 124,518 127,083 443,483 4,226,719 2,529,559 63% Transfers Out- - - - - - 0% 7,411,815 1,590 298,615 561,113 4,343,640 2,769,560 63% Net(4,978,815) 3,427 (278,060) (551,810) (4,343,640) (357,114) Cash Balance 5,817,318 4,405,481 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Southside Development #1 Projects committed to in 2015 include: Chippewa Improvements, Fellows Street Corridor, Ireland & Miami Area Improvements, Ireland Road Acquisition Services, Main-Lafayette Crossover Connector and Safe Routes to School (Perley). The major project in 2016 is the construction of the Chippewa Roundabout. Expenditures Revenue Total Expenditures Staffing Form 3112 Fund/Department Name Month April Fund/Department Number 435 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 320,000 - - - - 320,000 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 750 10 327 261 - 423 44% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 320,750 10 327 261 - 320,423 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 13,012 - - - 4,200 8,812 32% Debt Service 341,188 - 140,000 169,620 - 201,188 41% Capital- - - - - - 0% Transfers Out- - - - - - 0% 354,200 - 140,000 169,620 4,200 210,000 41% Net(33,450) 10 (139,673) (169,359) (4,200) 110,423 Cash Balance 11,993 52,072 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Douglas Road Expenditures Revenue Total Expenditures Staffing The Douglas Road TIF was established to develop the road and area near Brown Mackie College near the South Bend-Mishawaka border. The fund borrowed money from the City of Mishawaka ($1,086,550) and Major Moves Fund 412 ($1,000,000) to finance initial construction. The fund uses TIF tax revenue to repay the loans. During February 2015 the amounts due Mishawaka were paid in full and the amount due to Major Moves was $787,402. Payments will now be accelerated on the Major Moves loan in order to pay it off early as well. Form 3113 Fund/Department Name Month April Fund/Department Number 436 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 2,948,923 - - - - 2,948,923 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 210,999 - 210,999 - - (0) 100% Interest Earnings 2,500 - 2,109 1,571 - 391 84% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 3,162,422 - 213,108 1,571 - 2,949,314 7% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 61,818 - - - - 61,818 0% Debt Service 3,368,182 - 1,684,089 1,710,589 - 1,684,093 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 3,430,000 - 1,684,089 1,710,589 - 1,745,911 49% Net(267,578) - (1,470,981) (1,709,018) - 1,203,403 Cash Balance 149,037 (3,515) Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report River East Residential (NE Res TIF) Expenditures Revenue Total Expenditures Staffing Debt Service is related to the Eddy Street Commons Project--payment on the ESC Bonds and reimbursement to Major Moves fund for project costs. Form 3114 Fund/Department Name Month April Fund/Department Number 433 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 152 7 30 20 - 122 20% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 152 7 30 20 - 122 20% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 4,500 - - - - 4,500 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 4,500 - - - - 4,500 0% Net(4,348) 7 30 20 - (4,378) Cash Balance 8,732 10,111 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Redevelopment General Expenditures Revenue Total Expenditures Staffing This fund's sole expenditure is for general legal fees for DCI based on an engagement letter Form 3115 Fund/Department Name Month April Fund/Department Number 439 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 14,637 1,935 7,821 10,184 - 6,816 53% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 14,637 1,935 7,821 10,184 - 6,816 53% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 319 - - 0% Debt Service- - - - - - 0% Capital 2,692,913 - 142,913 405,000 - 2,550,000 5% Transfers Out- - - - - - 0% 2,692,913 - 142,913 405,319 - 2,550,000 5% Net(2,678,276) 1,935 (135,091) (395,134) - (2,543,185) Cash Balance 2,138,215 4,625,426 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Certified Technology Park Capital funds are to be expended in Ignition Park and Innovation Park. Expenditures Revenue Total Expenditures Staffing Form 3116 Fund/Department Name Month April Fund/Department Number 454 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,900 323 1,301 766 - 2,599 33% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 3,900 323 1,301 766 - 2,599 33% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 50,000 - - - - 50,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 50,000 - - - - 50,000 0% Net(46,100) 323 1,301 766 - (47,401) Cash Balance 380,922 378,207 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Airport Urban Enterprise Zone Expenditures Revenue Total Expenditures Staffing No significant issues. Possible expenditure for job training in Urban Enterprise Zone. Form 3117 Fund/Department Name Month April Fund/Department Number 619 Date Updated 4/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 119,238 - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 119,238 - - 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 181,258 - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 181,258 - - 0% Net- - - (62,019) - - Cash Balance- 19,911 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Blackthorn Operations Equipment payments Expenditures Revenue Total Expenditures Staffing The course has been sold to a private owner. The sale was completed in February 2015. Form 3118 Fund/Department Name Month April Fund/Department Number 315 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 5,000 882 3,556 2,106 - 1,444 71% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 5,000 882 3,556 2,106 - 1,444 71% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 5,000 882 2,205 1,506 - 2,795 44% 5,000 882 2,205 1,506 - 2,795 44% Net- - 1,351 599 - (1,351) Cash Balance 1,038,904 1,038,904 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Airport Taxable Expenditures Revenue Form 3119 Fund/Department Name Month April Fund/Department Number 317 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 1,800 432 1,741 1,024 - 59 97% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,800 432 1,741 1,024 - 59 97% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 1,800 432 1,741 1,024 - 59 Cash Balance 509,560 505,927 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Coveleski Debt Service Reserve Expenditures Revenue Total Expenditures Staffing Debt service reserve fund. The fund is at the proper level per the bond financial advisor, Crowe Horwath. No additional transfers-in are needed. Any interest variations due to City policy on investments and increase in cash available to earn interest. Form 3120 Fund/Department Name Month April Fund/Department Number 328 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,000 1,474 5,941 3,518 - 59 99% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 6,000 1,474 5,941 3,518 - 59 99% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 6,000 1,474 3,684 2,517 - 2,316 61% 6,000 1,474 3,684 2,517 - 2,316 61% Net- - 2,257 1,002 - (2,257) Cash Balance 1,735,840 1,735,840 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (324 - River West). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Palais Royale Expenditures Revenue Form 3121 Fund/Department Name Month April Fund/Department Number 432 Date Updated 5/17/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 25,000 4,202 17,545 11,564 - 7,455 70% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 25,000 4,202 17,545 11,564 - 7,455 70% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,000 - - 201,724 - 1,000 0% Debt Service 489,503 - 365,835 357,545 - 123,668 75% Capital- - - - - - 0% Transfers Out- - - - - - 0% 490,503 - 365,835 559,269 - 124,668 75% Net(465,503) 4,202 (348,290) (547,706) - (117,213) Cash Balance 4,954,106 5,955,149 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report TIF - Southside Development #3 Expenditures Revenue Total Expenditures Staffing The purpose of this fund is to pay debt service. We will not be requesting additional funds from the TIF. The first opportunity to pay off the bond will be February 2017. The plan is to payoff the bond at that time along with the prepayment penalty. $201,724 payment in 2015 is return of prior year taxes to St. Joseph County. Form 3122