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HomeMy WebLinkAbout2015 Conversion Worksheet ReportPeriod Ending: Issued By: City of South Bend 2015 Conversion Worksheets Page Numbers Contents 2-3 Financial Summary 4-42 Civil City and TIF Funds 43-44 Solid Waste 45-49 Water Works 50-54 Sewage Works 55 Industrial Revolving Fund 56-57 Century Center 58 Vehicle and Equipment Leasing Fund 59 Century Center Energy Conservation Bond 60 Smart Streets Bond 61 Erskine Village Debt Service 62 Hall of Fame Bond 63 South Bend Building Corporation 64 South Bend Redevelopment Authority 65 Parks/EDIT Bond Distribution Mayor Pete Buttigieg Chief of Staff James Mueller City Controller John Murphy Deputy City Controller Jennifer Hockenhull Department Heads Fiscal Officers December 31, 2015 Controller Net Surplus/ (Loss) City Controlled Funds General Fund 101 GENERAL FUND 27,587,405 64,855,322 61,820,671 30,622,056 3,034,651 50% Total General Fund 27,587,405 64,855,322 61,820,671 30,622,056 3,034,651 50% Special Revenue Funds 102 RAINY DAY FUND 8,642,568 50,131 0 8,692,699 50,131 100% 103 EXCESS LEVY 3,648 17 0 3,665 17 100% 201 PARKS & RECREATION 3,283,147 11,065,012 10,527,677 3,820,482 537,335 36% 202 MOTOR VEHICLE HIGHWAY 4,059,430 10,575,058 8,887,807 5,746,681 1,687,251 65% 203 RECREATION - NONREVERTING 802,588 997,315 989,484 810,419 7,831 82% 209 STUDEBAKER/OLIVER REVERTING GRANTS 1,586,689 134,933 137,576 1,584,046(2,643)1151% 210 ECONOMIC DEVELOPMENT STATE GRANTS 741,069 2,602,207 2,632,454 710,822(30,247)27% 211 COMMUNITY INVESTMENT ADMINISTRATION 996,127 2,517,094 2,390,880 1,122,341 126,214 47% 212 COMMUNITY INVESTMENT GRANTS 4,101,441 2,652,262 3,128,658 3,625,045(476,396)116% 216 POLICE STATE SEIZURES 187,440 30,511 3,116 214,835 27,395 6895% 217 GIFT, DONATION, BEQUEST 105,219 9,376 49,717 64,878(40,341)130% 218 POLICE CURFEW VIOLATIONS 12,006 232 0 12,238 232 100% 220 LAW ENFORCEMENT CONTINUING EDUCATION 981,190 279,039 346,533 913,696(67,494)264% 227 LOSS RECOVERY FUND 5,621,559 53,857 4,685,306 990,110(4,631,449)21% 244 EMERGENCY 911 TELEPHONE 19,883 13,788 0 33,671 13,788 100% 249 PUBLIC SAFETY L.O.I.T.1,008,564 6,471,567 6,926,864 553,267(455,297)8% 251 LOCAL ROADS & STREETS 2,521,175 1,748,525 1,326,494 2,943,206 422,031 222% 252 EXCESS WELFARE DISTRIBUTION 8 0 0 8 0 100% 258 HUMAN RIGHTS - FEDERAL GRANT 515,794 173,043 194,793 494,044(21,750)254% 271 EASTRACE WATERWAY 5,313 21 3,999 1,335(3,978)33% 273 MORRIS PAC/PALAIS ROYALE MARKETING 26,715 11,380 7,541 30,554 3,839 405% 280 POLICE BLOCK GRANTS 3,828 22 0 3,850 22 100% 281 ECONOMIC DEVELPMENT COMM - REV BONDS 27,205 158 0 27,363 158 100% 289 HAZMAT 32,478 188 602 32,064(414)5326% 291 INDIANA RIVER RESCUE 103,753 54,444 64,593 93,604(10,149)145% 292 POLICE GRANTS 80,111 56,946 22,574 114,483 34,372 507% 294 REGIONAL POLICE ACADEMY 65,561 24,978 18,616 71,923 6,362 386% 295 COPS MORE GRANT 85,779 82,997 40,029 128,747 42,968 322% 299 POLICE FEDERAL DRUG ENFORCEMENT 328,975 69,565 145,694 252,846(76,129)174% 404 COUNTY OPTION INCOME TAX 16,516,882 9,587,465 13,044,737 13,059,610(3,457,272)100% 408 ECONOMIC DEVELOPMENT INCOME TAX 10,327,716 9,892,798 9,991,291 10,229,223(98,493)102% 410 URBAN DEVELOPMENT ACTION GRANT (UDAG)(231,454)11,544 0(219,910)11,544-100% 655 PROJECT RELEAF 1,016,242 444,372 501,498 959,116(57,126)191% 705 POLICE K-9 UNIT 3,820 1,020 971 3,869 49 398% 754 INDUSTRIAL REVOLVING 6,954,273 170,709 103,820 7,021,162 66,889 6763% Total Special Revenue Funds 70,536,740 59,782,573 66,173,323 64,145,990(6,390,750)97% Debt Service Fund 313 HALL OF FAME DEBT SERVICE 82,799 1,200,616 1,266,833 16,582(66,217)1% 672 CENTURY CENTER ENERGY CONSERVATION BOND 0 50,032 0 50,032 50,032 100% 755 SOUTH BEND BUILDING CORPORATION DEBT SERVICE 622,361 2,165,696 2,266,347 521,710(100,651)23% 757 PARKS BOND DEBT SERVICE 0 555,687 0 555,687 555,687 100% Capital Project Funds 377 PROFESSIONAL SPORTS DEVELOPMENT 747,195 684,818 855,603 576,410(170,785)67% 401 COVELESKI STADIUM CAPITAL 40,452 42,107 22,000 60,559 20,107 275% 403 ZOO ENDOW MENT 49,164 285 0 49,449 285 100% 405 PARK NONREVERTING CAPITAL 525,183 10,380 65,812 469,751(55,432)714% 406 CUMULATIVE CAPITAL DEVELOPMENT 581,689 520,967 530,663 571,993(9,696)108% 407 CUMULATIVE CAPITAL IMPROVEMENT 249,493 429,632 367,875 311,250 61,757 85% 412 MAJOR MOVES CONSTRUCTION 9,106,270 249,442 2,256,767 7,098,945(2,007,325)315% 416 MORRIS PERFORMING ARTS CENTER CAPITAL 514,175 64,145 71,505 506,815(7,360)709% 434 CRED FUND 114,866 377 112,794 2,449(112,417)2% 450 PALAIS ROYALE HISTORIC PRESERVATION 63,164 13,254 0 76,418 13,254 100% 677 FOOTBALL HALL OF FAME CAPITAL 0 69,761 69,761 0 0 0% 750 EQUIPMENT LEASING 303,531 2,435,789 2,316,487 422,833 119,302 18% 751 PARKS BOND CAPITAL 0 5,688,849 738,618 4,950,231 4,950,231 670% 756 CENTURY CENTER ENERGY CONSERVATION BOND 0 4,167,897 3,824,419 343,478 343,478 9% Total Capital & Debt Service Funds 13,000,342 18,349,734 14,765,484 16,584,591 3,584,249 112% Enterprise Funds 287-288 EMERGENCY MEDICAL SERVICES 8,631,250 6,493,657 6,596,206 8,528,701(102,549)129% 600 BUILDING DEPARTMENT 2,298,878 4,708,091 3,552,347 3,454,622 1,155,744 97% 601 PARKING GARAGES 6,351,740 975,128 2,139,182 5,187,686(1,164,054)243% 610-611 SOLID WASTE 1,461,864 5,367,170 5,243,972 1,585,062 123,198 30% 620-629 W ATER WORKS 53,175,607 14,281,811 15,551,986 51,905,432(1,270,175)334% 640-665 SEW AGE WORKS 95,372,534 36,880,158 29,235,063 103,017,629 7,645,095 352% 670-671 CENTURY CENTER 17,150,231 8,886,797 4,904,747 21,132,281 3,982,050 431% Total Enterprise Funds 184,442,104 77,592,812 67,223,503 194,811,413 10,369,309 290% Internal Service Funds 222-224 CENTRAL SERVICES 2,945,923 7,392,535 7,270,119 3,068,339 122,416 42% 226 LIABILITY INSURANCE 4,199,103 1,347,223 2,309,569 3,236,757(962,346)140% Fund Balance Percentage of Expenditures City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2015 Fund Fund Name Beginning Fund Balance Revenue & Transfers In Expenditures & Transfers Out Ending Fund Balance City of South Bend 6/18/2016 Page 2 Net Surplus/ (Loss) Fund Balance Percentage of Expenditures City of South Bend, Indiana Financial Summary - GAAP Basis (Governmental - Modified Accrual, Proprietary - Full Accrual) Fiscal Year Ended December 31, 2015 Fund Fund Name Beginning Fund Balance Revenue & Transfers In Expenditures & Transfers Out Ending Fund Balance 278 POLICE TAKE HOME VEHICLES 516,035 126,568 1,140 641,463 125,428 56284% 711 SELF-FUNDED EMPLOYEE BENEFITS 2,987,685 14,351,895 14,069,299 3,270,281 282,596 23% 713 UNEMPLOYMENT COMPENSATION FUND 227,020 103,086 68,906 261,200 34,180 379% Total Internal Service Funds 10,875,767 23,321,307 23,719,033 10,478,041(397,726)44% Trust and Agency Funds 701 FIREFIGHTERS PENSION 639,081 5,044,367 5,211,413 472,035(167,046)9% 702 POLICE PENSION 1,110,743 6,382,797 6,336,107 1,157,433 46,690 18% 718 PAYROLL 301,548 104,323,272 104,212,130 412,690 111,142 0% 725 MORRIS/PALAIS BOX OFFICE 1,071,032 4,349,030 3,915,604 1,504,458 433,426 38% 730 CITY CEMETARY TRUST FUND 28,379 164 0 28,543 164 100% 726 POLICE DISTRIBUTION PAYABLE 802,859 97,510 65,261 835,108 32,249 1280% Total Trust and Funds 3,953,642 120,197,140 119,740,515 4,410,267 456,625 4% Total City Funds 310,395,999 364,098,888 353,442,530 321,052,358 10,656,359 91% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF REVENUE - RIVER WEST 41,365,210 29,208,697 28,830,759 41,743,148 377,938 145% 420 TIF DISTRICT - SBCDA GENERAL DOWNTOW N 9,941,478 0 9,941,478 0(9,941,478)0% 422 TIF DISTRICT - WEST WASHINGTON 1,632,484 494,269 102,144 2,024,609 392,125 1982% 425 TIF LEIGHTON PLAZA 172,326 161,066 126,814 206,578 34,252 163% 426 TIF CENTRAL MEDICAL SERVICE AREA 2,215,650 0 2,215,650 0(2,215,650)0% 429 TIF RIVER EAST DISTRICT 4,443,701 4,092,081 874,376 7,661,406 3,217,705 876% 430 TIF SOUTHSIDE DEVELOPMENT AREA #1 4,472,032 2,406,189 762,481 6,115,740 1,643,708 802% 432 TIF SSDA #3 - ERSKINE VILLAGE 5,942,024 50,837 690,104 5,302,756(639,268)768% 435 TIF DOUGLAS ROAD(665,242)312,161 90,030(443,111)222,131-492% 436 TIF RIVER EAST RESIDENTIAL (3,035,281)3,340,109 3,121,003(2,816,175)219,106-90% Total Tax Increment Financing Funds 66,484,383 40,065,408 46,754,840 59,794,952(6,689,431)128% Redevelopment Funds 433 REDEVELOPMENT ADMINISTRATION GENERAL 10,091 59 1,447 8,703(1,388)601% 439 CERTIFIED TECHNOLOGY PARK 5,020,782 73,520 2,820,835 2,273,467(2,747,315)81% 454 AIRPORT URBAN ENTERPRISE ZONE 377,458 2,189 0 379,647 2,189 100% 619 BLACKTHORN GOLF COURSE 1,256,736 109,949 1,366,685 0(1,256,736)0% 753 SMART STREETS BOND CAPITAL 0 22,016,187 2,992,400 19,023,787 19,023,787 636% Total Redevelopment Funds 6,665,067 22,201,904 7,181,367 21,685,604 15,020,538 302% Debt Service Funds 315 AIRPORT 2003 DEBT RESERVE 1,038,350 6,013 6,740 1,037,623(727)15395% 317 COVELESKI BOND DEBT RESERVE 504,925 2,928 0 507,853 2,928 100% 328 SBCDA 2003 DEBT RESERVE 1,734,914 10,050 11,262 1,733,702(1,212)15395% 754 SMART STREETS BOND DEBT SERVICE 0 3,141,480 245,644 2,895,836 2,895,836 1179% 752 REDEVELOPMENT AUTHORITY DEBT SERVCE 4,139,414 38,006,786 40,928,788 1,217,412(2,922,002)3% 758 ERSKINE VILLAGE DEBT SERVICE 561,115 488,380 488,380 561,115 0 115% Total Debt Service Funds 7,978,718 41,655,637 41,680,814 7,953,541(25,177)19% Total Redevelopment Commission Funds 81,128,168 103,922,950 95,617,020 89,434,097 8,305,930 94% Grand Totals 391,524,167 468,021,838 449,059,549 410,486,455 18,962,288 91% City of South Bend 6/18/2016 Page 3 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total FUND 101 - GENERAL FUND - COMPLETED 3/21/16 101-0000-101.00-00 CASH 5,797,177.25 - 5,797,177.25 101-0000-101.01-00 PETTY CASH 1,950.00 - 1,950.00 101-0000-103.00-00 INVESTMENTS 24,517,569.79 - 24,517,569.79 101-0000-107.00-00 POLICE BUY MONEY 82,212.86 - 18,160.35 100,373.21 101-0000-111.00-00 CASH WITH FISCAL AGENT 134.00 - 134.00 101-0000-115.00-00 ACCOUNTS RECEIVABLE- - 465,375.54 465,375.54 101-0000-115.95-10 BUSINESS LICENSES 1,408.00 - 1,408.00 101-0000-116.00-00 INTEREST REC -INVESTMENTS 46,867.63 - 1,716.13 48,583.76 101-0000-120.00-00 ADVANCE TO OTHER FUND 558,304.00 - (66,639.29) 491,664.71 101-0000-130.00-00 DUE FROM OTHER FUNDS- - 36,768.66 36,768.66 31,461,004.92 101-0000-202.00-00 ACCOUNTS PAYABLE(165.15) - (155,418.04) (155,583.19) 101-0000-202.60-00 DUE TO CIRCUIT COURT(2,188.00) - (2,188.00) 101-0000-202.65-00 PNC PCARD PAYABLE(2,024.21) - (2,024.21) 101-0000-203.00-00 PERFORMANCE BONDS PAYABLE(78,906.00) - (78,906.00) 101-0000-204.10-00 DUE TO OTHER FUNDS- - (20,202.04) (20,202.04) 101-0000-227.10-00 PAYROLL ACCRUAL- - (579,249.30) (579,249.30) 101-0000-227.20-20 STATE SALES TAXES(798.35) - (798.35) (838,951.09) 101-0000-243.00-00 ENCUMBRANCES 466,088.00 - 466,088.00 101-0000-245.00-00 RESERVE FOR ENCUMBRANCES(466,088.00) - (466,088.00) 101-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(36,271,847.87) - (36,271,847.87) 101-0000-271.00-00 FUND BALANCE 7,081,703.47 1,602,739.40 8,684,442.87 (27,587,405.00) Property Taxes 101-0000-311.00-00 GENERAL PROPERTY TAX(37,349,387.81) 70,641.82 (37,278,745.99) (37,278,745.99) Inter-Governmental 101-0000-312.02-00 AUTO EXCISE(2,564,703.14) - (2,564,703.14) 101-0000-312.03-00 COMMERCIAL VEHICLE TAX(758,554.36) - (758,554.36) 101-0000-335.01-00 LIQUOR EXCISE TAX DIST.(64,350.00) 41,349.00 (44,797.00) (67,798.00) 101-0000-335.02-00 LIQUOR GALLONAGE TAX DIST(211,919.13) 67,258.74 (57,691.87) (202,352.26) 101-0000-335.03-00 CIGAR. TAX DIST. GEN. FD(69,269.06) - (69,269.06) 101-0000-335.12-00 RIVERBOAT GAMING REVENUE(599,026.86) - (599,026.86) 101-0000-331.02-00 PUBLIC SAFETY(649,514.77) 319,983.25 (329,531.52) 101-0801-331.02-00 PUBLIC SAFETY- - - 101-0801-349.06-00 POLICE PENSION - 0.00(5,039,025.40) (5,039,025.40) 101-0901-349.06-00 FIRE PENSION- 0.00(6,378,358.73) (6,378,358.73)(16,008,619.33) Licenses & Permits 101-0000-321.02-00 SELF-SERVE LAUNDRY(2,047.50) - (173.00) (2,220.50) 101-0000-321.03-00 MASSAGE ESTABLISHMENT(2,370.00) - (2,370.00) 101-0000-321.03-10 MASSAGE TECHNICIAN(1,487.50) - (1,487.50) 101-0000-321.05-00 RUBBISH/GARBAGE REMOVAL(6,883.00) - (6,883.00) 101-0000-321.08-00 JUNK/ SCRAP DEALER(3,050.00) - (3,050.00) 101-0000-321.09-00 PUBLIC PARKING FACILITY(624.00) - (624.00) 101-0000-321.10-00 SECOND-HAND DEALERS(4,456.00) - (235.00) (4,691.00) 101-0000-321.11-10 PEDDLERS/CANVASSERS(2,325.00) - (2,325.00) 101-0000-321.12-00 TRANSIENT MERCHANT(985.00) - (985.00) 101-0000-321.13-00 PET SHOPS(580.00) - (580.00) 101-0000-321.14-00 RESTAURANT(39,627.50) - (39,627.50) 101-0000-321.17-00 FOOD VENDING MACHINES(3,085.00) - (3,085.00) 101-0000-321.18-00 AUTO. REPAIR & SERV. CTR(19,465.00) 205.00 (1,025.00) (20,285.00) 101-0000-321.19-00 VEHICLE REMOVAL SERVICE(935.00) - (935.00) 101-0000-321.20-00 FOOD VENDING VEHICLE(647.00) - (647.00) 101-0000-321.21-00 HOTEL & MOTEL(1,709.50) - (100.00) (1,809.50) 101-0000-321.22-00 OPEN AIR BUSINESS(2,755.00) - (2,755.00) 101-0000-321.23-00 PRECIOUS METALS DEALER(567.50) - (567.50) 101-0000-321.24-00 CHARITABLE SOLICITATION(659.50) - (659.50) 101-0000-321.25-00 ARBORIST/TREE SERVICE(3,655.20) - (3,655.20) 101-0000-321.27-00 ADULT BUSINESS(2,020.00) - (2,020.00) 101-0000-321.29-00 TATTOO & PIERCING EST.(155.00) - (155.00) 101-0000-321.29-10 TATTOO & PIERCING PERSONNEL(467.50) - (467.50) 101-0000-321.31-00 ALARM AGENTS(5,985.50) - (160.00) (6,145.50) 101-0000-321.32-10 LAWN PARKING UNDER 10(3,586.00) - (3,586.00) 101-0000-321.32-20 LAWN PARKING OVER 10(7,333.00) - (7,333.00) 101-0000-322.10-00 ENGINEERING(34,780.00) 1,810.00 (32,970.00) 101-0000-322.10-10 SPECIFICATIONS- - - (151,919.20) Charges for Services 101-0000-341.01-00 PLAN COMMISSION CHARGES(9,564.97) - (9,564.97) 101-0000-341.03-00 COPIES OF PUBLIC RECORDS(16.30) - (16.30) 101-0000-344.30-00 ENVIRONMENTAL CLEANUP 7,198.14 - 7,198.14 101-0000-360.01-00 MUNICIPAL CODE SUPPLEMENT(505.39) - (505.39) 101-0000-360.80-00 CURB PROGRAM. RESIDENT SHARE(1,647.94) 350.00 (75.00) (1,372.94) 101-0000-360.85-00 CURB LOAN RECEIPTS 32,963.78 - 32,963.78 101-0404-360.12-00 ROOM RENTAL(129,680.70) - (129,680.70) 101-0404-360.13-00 EQUIPMENT RENTAL(4,214.80) - (4,214.80) 101-0404-360.15-00 BOX OFFICE COMMISSIONS(37,107.72) - (37,107.72) 101-0404-360.16-00 TICKET HANDLING FEES(279,072.50) - (279,072.50) 101-0404-360.17-00 MERCHANDISE SALES(9,183.64) - (9,183.64) 101-0404-360.18-00 CONCESSION(67,051.46) - (13.00) (67,064.46) 101-0404-360.19-00 FACILITY FEE(136,415.00) - (136,415.00) 101-0404-360.21-00 CREDIT CARD FEES(20,090.00) - (20,090.00) 101-0404-360.22-00 SECURITY(8,569.25) - (8,569.25) 101-0404-360.23-00 MPAC STAGE MANAGER(23,460.00) - (23,460.00) 101-0404-360.25-00 THEATRE SEATING LEASING(30,000.00) - (30,000.00) 101-0404-380.10-99 MISC. REIMBURSEMENTS(5,212.54) 637.56 (4,574.98) 101-0405-360.00-00 MISCELLANEOUS REVENUE(13,145.47) - (13,145.47) 101-0405-360.12-00 ROOM RENTAL(41,310.00) - (41,310.00) 101-0405-360.18-00 CONCESSION(169,967.01) - (169,967.01) 101-0405-362.02-00 BALLROOM RENTAL(61,967.51) - (61,967.51) City of South Bend 6/18/2016 Page 4 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0405-380.10-99 MISC. REIMBURSEMENTS(18,532.00) - (795.12) (19,327.12) 101-0801-342.51-00 EVENT FEES(759.17) - (759.17) 101-0801-362.00-00 RENTAL OF PROPERTY(47,918.78) - (34,925.66) (82,844.44) 101-0801-380.10-97 SALARY/OVERTIME(188,483.29) 12,574.48 (58,814.67) (234,723.48) 101-0901-340.20-00 NEO NATAL REVENUE(96.75) 19,898.33 19,801.58 (1,324,973.35) Fines & Forfeitures 101-0000-351.04-00 BAD CHECKS FINES(185.00) 10.00 (175.00) 101-0000-351.07-00 CURFEW VIOLATION(212.50) - (212.50) 101-0000-351.30-00 MISC COLLECTIONS REVENUE(1,187.32) - (1,187.32) 101-0000-354.00-00 ORDINANCE VIOLATION(12,526.36) 20.00 (12,506.36) (14,081.18) Interest 101-0000-361.00-00 INTEREST ON INVESTMENTS(106,340.72) 1,081.00 (1,716.13) (106,975.85) 101-0000-361.02-00 OTHER INTEREST- - - (106,975.85) Gifts & Donations 101-0000-367.30-00 NOTRE DAME CONTRIBUTION(330,000.00) - (330,000.00) 101-0301-367.20-00 DONATED SALARY(378.70) - (378.70) 101-0101-367.20-00 DONATED SALARY(65.39) - (65.39) (330,444.09) Miscellaneous Revenues 101-0000-360.00-00 MISCELLANEOUS REVENUE(8,340.28) (2,277.41) (10,617.69) 101-0404-360.00-00 MISCELLANEOUS REVENUE(29,129.82) - (21.55) (29,151.37) 101-0000-364.00-00 CABLE T.V. FRANCHISE(723,675.78) 177,167.26 (182,826.80) (729,335.32) 101-0000-366.00-00 AT&T FRANCHISE FEES(281,873.38) 69,036.66 (70,747.26) (283,583.98) 101-0000-380.10-99 MISC. REIMBURSEMENTS(232.93) - (232.93) 101-0101-347.01-86 SALE OF MERCHANDISE(90.00) - (90.00) 101-0101-380.10-99 MISC. REIMBURSEMENTS(22.61) - (22.61) 101-0301-380.10-16 TRAVEL REIMBURSEMENTS(200.00) - (200.00) 101-0401-380.10-62 OFFICE MAX REBATE(611.83) - (611.83) 101-0401-380.10-99 MISC. REIMBURSEMENTS(220.00) - (220.00) 101-0401-360.00-00 MISCELLANEOUS REVENUE(335.86) - (335.86) 101-0501-360.00-00 MISCELLANEOUS REVENUE(500.00) - (500.00) 101-0501-380.10-99 MISC. REIMBURSEMENTS(57,587.52) - (57,587.52) 101-0602-360.00-00 MISCELLANEOUS REVENUE(4,299.40) - (4,299.40) 101-0602-380.10-19 BLUEPRINTS/COPIES(3.80) - (3.80) 101-0602-380.10-99 MISC. REIMBURSEMENTS(2,555.25) - (32,117.76) (34,673.01) 101-0801-360.00-00 MISCELLANEOUS REVENUE(18,900.00) 500.00 (7.43) (18,407.43) 101-0801-360.51-00 INSURANCE REIMBURSEMENT(40,651.30) - (8,073.41) (48,724.71) 101-0801-380.10-96 REPAIR REIMBURSEMENTS.(5,141.64) 2,636.75 (60.00) (2,564.89) 101-0801-380.10-99 MISC. REIMBURSEMENTS(13,481.02) - (13,481.02) 101-0901-340.23-00 MISCELLANEOUS CHARGES(625.00) - (625.00) 101-0901-360.00-00 MISCELLANEOUS REVENUE(293.00) - (293.00) 101-0901-360.51-00 INSURANCE REIMBURSEMENT(5,081.45) - (9,484.67) (14,566.12) 101-0901-380.10-99 MISC. REIMBURSEMENTS(3,724.87) 2,654.60 (1,070.27) 101-0901-392.00-00 INTER-FUND OPER. TRANSFER- - - 101-0901-392.50-50 INSURANCE PROCEEDS- - - (1,251,197.76) Other Financing Sources 101-0000-392.04-00 ADMINISTRATIVE COST(3,642,954.96) - (3,642,954.96) 101-0000-338.00-00 PILOT TRANSFERS IN(4,282,211.52) - (4,282,211.52) 101-0104-380.10-99 MISC. REIMBURSEMENTS(464,072.24) - (464,072.24) (8,389,238.72) Mayor's Office 101-0101-413.10-01 REGULAR 467,283.61 (21,488.10) 6,917.48 452,712.99 101-0101-413.10-03 SEASONAL & INTERNS 2,290.00 - 2,290.00 101-0101-413.10-04 EXTRA AND OVERTIME 1,637.73 - 1,637.73 101-0101-413.10-05 TEMPORARY SERVICES- - - 101-0101-413.10-09 PERMANENT PART-TIME 14,850.00 (569.70) 49.25 14,329.55 101-0101-413.11-01 FICA - REGULAR 37,821.16 (1,687.94) 539.42 36,672.64 101-0101-413.11-04 PERF - REGULAR 52,475.90 (2,406.66) 774.76 50,844.00 101-0101-413.11-07 UNEMPLOYMENT COMP 1,198.56 - 1,198.56 101-0101-413.11-08 HEALTH INSURANCE 83,296.49 - 83,296.49 101-0101-413.11-09 LIFE INSURANCE 705.00 - 705.00 101-0101-413.11-12 AUTO ALLOWANCE 18,187.50 - 18,187.50 101-0101-413.11-18 FLEX. SPENDING ACCOUNT- - - 101-0101-413.11-22 PARKING ALLOWANCE 1,660.00 - 1,660.00 101-0101-413.11-24 CELL PHONE ALLOWANCE 660.00 - 660.00 101-0101-413.11-25 FRINGE BENEFITS TAXES- - - 101-0101-413.21-02 PRINT SHOP 9,788.13 - 9,788.13 101-0101-413.21-03 C.S. - OFFICE SUPPLIES- - - 101-0101-413.21-04 OTHER - OFFICE SUPPLIES 1,878.20 - (108.15) 1,770.05 101-0101-413.21-05 SMALL OFFICE EQUIPMENT- - - 101-0101-413.22-01 CENTRAL SERVICE GASOLINE- - - 101-0101-413.22-24 OTHER SUPPLIES- - - 101-0101-413.31-06 OTHER PROFESSIONAL SVC 1,412.00 (1,338.00) 74.00 101-0101-413.31-71 CENTRAL STORES ALLOCATION 185.16 - 185.16 101-0101-413.31-72 GIS ALLOCATION 2,162.28 - 2,162.28 101-0101-413.31-73 PRINT SHOP ALLOCATION- - - 101-0101-413.32-02 POSTAGE 1,216.64 (20.59) 10.80 1,206.85 101-0101-413.32-03 TRAVEL- - - 101-0101-413.32-05 OTHER COMM/TRANS- - - 101-0101-413.32-21 TRAVEL - MILEAGE- - - 101-0101-413.32-22 TRAVEL - AIRFARE 777.20 - 777.20 101-0101-413.32-23 TRAVEL - HOTEL 1,685.16 - 1,685.16 101-0101-413.32-24 TRAVEL - MEALS 30.37 - 30.37 101-0101-413.32-25 TRAVEL - OTHER 19.95 - 19.95 101-0101-413.33-01 OUTSIDE PRINTING SERVICE- - - 101-0101-413.33-03 PROMOTIONAL 21,895.23 (216.40) 6,471.07 28,149.90 101-0101-413.34-02 LIABILITY INSURANCE 1,716.00 - 1,716.00 101-0101-413.36-01 BUILDINGS- - - City of South Bend 6/18/2016 Page 5 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0101-413.36-02 OFFICE EQUIPMENT 966.22 (449.82) 516.40 101-0101-413.36-03 AUTOMOTIVE EQUIPMENT- - - 101-0101-413.36-04 COMPUTER EQUIPMENT 4,715.52 - 4,715.52 101-0101-413.37-02 EQUIPMENT- - - 101-0101-413.37-11 CAPITAL LEASE PRINCIPAL 1,607.79 - 1,607.79 101-0101-413.37-12 CAPITAL LEASE INTEREST 87.53 - 87.53 101-0101-413.39-10 SUBSCRIPTIONS 176.80 - 176.80 101-0101-413.39-11 DUES & MEMBERSHIPS 800.00 - 11.22 811.22 101-0101-413.39-70 EDUCATION & TRAINING 1,999.00 - 650.00 2,649.00 101-0101-413.39-89 MISC CHARGES & SERVICES- - - 101-0101-413.43-01 FURNITURE AND FIXTURES- - - 101-0101-413.43-02 MOTOR EQUIPMENT- - - 101-0101-413.43-03 OFFICE EQUIPMENT- - - 101-0101-413.43-08 COMPUTER EQUIPMENT- - - 101-0101-413.50-05 ADMINISTRATIVE COST- - - 722,323.77 311 Call Center 101-0104-413.10-01 REGULAR 288,428.30 (13,415.13) 4,168.23 279,181.40 101-0104-413.10-03 SEASONAL & INTERNS- - - 101-0104-413.10-04 EXTRA AND OVERTIME 66.70 - 66.70 101-0104-413.10-05 TEMPORARY SERVICES- - - 101-0104-413.10-09 PERMANENT PART-TIME 14,341.76 (970.88) 575.78 13,946.66 101-0104-413.11-01 FICA - REGULAR 22,663.53 (1,059.41) 358.86 21,962.98 101-0104-413.11-04 PERF - REGULAR 32,311.17 (1,502.49) 531.33 31,340.01 101-0104-413.11-07 UNEMPLOYMENT COMP 780.96 - 780.96 101-0104-413.11-08 HEALTH INSURANCE 61,748.08 - 61,748.08 101-0104-413.11-09 LIFE INSURANCE 775.00 - 775.00 101-0104-413.11-12 AUTO ALLOWANCE 2,387.50 - 2,387.50 101-0104-413.11-18 FLEX. SPENDING ACCOUNT- - - 101-0104-413.11-22 PARKING ALLOWANCE 3,054.00 - 3,054.00 101-0104-413.11-24 CELL PHONE ALLOWANCE 210.00 - 210.00 101-0104-413.21-02 PRINT SHOP- - - 101-0104-413.21-03 C.S. - OFFICE SUPPLIES 85.88 - 85.88 101-0104-413.21-04 OTHER - OFFICE SUPPLIES 1,771.18 (646.62) 537.96 1,662.52 101-0104-413.21-05 SMALL OFFICE EQUIPMENT 69.50 - 69.50 101-0104-413.22-60 COMPUTER SUPPLIES- - - 101-0104-413.22-61 PROMOTIONAL SUPPLIES 1,519.76 - 1,519.76 101-0104-413.31-06 OTHER PROFESSIONAL SVC 446.00 (446.00) - 101-0104-413.31-72 GIS ALLOCATION 10,811.28 - 10,811.28 101-0104-413.32-02 POSTAGE- - - 101-0104-413.32-05 OTHER COMM/TRANS- - - 101-0104-413.32-21 TRAVEL - MILEAGE- - - 101-0104-413.32-22 TRAVEL - AIRFARE 2,845.90 - 2,845.90 101-0104-413.32-23 TRAVEL - HOTEL 6,103.10 - 6,103.10 101-0104-413.32-24 TRAVEL - MEALS 769.18 - 769.18 101-0104-413.32-25 TRAVEL - OTHER 480.16 - 480.16 101-0104-413.33-03 PROMOTIONAL 3,275.15 (3,033.94) 241.21 101-0104-413.34-02 LIABILITY INSURANCE 1,668.00 - 1,668.00 101-0104-413.36-02 OFFICE EQUIPMENT- - - 101-0104-413.36-04 COMPUTER EQUIPMENT 3,143.64 - 3,143.64 101-0104-413.37-03 OFFICE SPACE 1,100.00 - 1,100.00 101-0104-413.37-11 CAPITAL LEASE PRINCIPAL- - - 101-0104-413.39-11 DUES & MEMBERSHIPS 385.00 - 385.00 101-0104-413.39-70 EDUCATION & TRAINING 2,831.51 - 2,831.51 101-0104-413.43-01 FURNITURE AND FIXTURES- - - 101-0104-413.43-03 OFFICE EQUIPMENT- - - 101-0104-413.43-08 COMPUTER EQUIPMENT- - - 449,169.93 City Clerk 101-0201-411.10-01 REGULAR 226,698.14 (10,713.65) 6,083.10 222,067.59 101-0201-411.10-05 TEMPORARY SERVICES- - - 101-0201-411.11-01 FICA - REGULAR 17,004.25 (800.29) 187.44 16,391.40 101-0201-411.11-04 PERF - REGULAR 18,615.43 (878.82) 681.31 18,417.92 101-0201-411.11-07 UNEMPLOYMENT COMP 578.52 - 578.52 101-0201-411.11-08 GROUP INSURANCE - HEALTH 48,452.40 - 48,452.40 101-0201-411.11-09 GROUP INSURANCE - LIFE 600.00 - 600.00 101-0201-411.11-18 FLEX. SPENDING ACCOUNT- - - 101-0201-411.11-22 PARKING ALLOWANCE 1,824.00 - 1,824.00 101-0201-411.11-24 CELL PHONE ALLOWANCE- - - 101-0201-411.21-01 OFFICIAL RECORDS 119.19 - 119.19 101-0201-411.21-02 STATIONERY & PRINTING 320.52 - 320.52 101-0201-411.21-03 C.S. - OFFICE SUPPLIES 899.37 - 899.37 101-0201-411.21-04 OTHER - OFFICE SUPPLIES 870.08 - 618.48 1,488.56 101-0201-411.21-05 LAW BOOKS 1,500.00 - 384.31 1,884.31 101-0201-411.21-06 MICROFILM- - - 101-0201-411.22-60 SMALL OFFICE EQUIPMENT 6,198.00 - 6,198.00 101-0201-411.31-01 LEGAL- - - 101-0201-411.31-06 OTHER PROFESSIONAL SVCS 9,011.60 (2,952.39) 68.25 6,127.46 101-0201-411.31-39 COLLECTION COSTS 506.25 - 37.50 543.75 101-0201-411.31-71 CENTRAL STORES ALLOCATION 604.32 - 604.32 101-0201-411.31-73 PRINT SHOP ALLOCATION- - - 101-0201-411.32-02 POSTAGE 339.14 (18.22) 17.85 338.77 101-0201-411.32-03 TRAVEL- - - 101-0201-411.32-21 TRAVEL - MILEAGE 1,289.86 - 1,289.86 101-0201-411.32-22 TRAVEL - AIRFARE- - - 101-0201-411.32-23 TRAVEL - HOTEL 2,618.51 - 2,618.51 101-0201-411.32-24 TRAVEL - MEALS- - - 101-0201-411.32-25 TRAVEL - OTHER 110.00 - 110.00 101-0201-411.33-02 PUBLICATION LEGAL NOTICE 19,616.96 (1,106.55) 3,485.01 21,995.42 City of South Bend 6/18/2016 Page 6 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0201-411.33-03 PROMOTIONAL 279.68 - 279.68 101-0201-411.34-02 LIABILITY INSURANCE 1,260.00 - 1,260.00 101-0201-411.36-02 OFFICE EQUIPMENT 1,940.00 - 1,940.00 101-0201-411.36-04 COMPUTER EQUIPMENT 1,964.76 - 1,964.76 101-0201-411.39-11 DUES 1,019.00 - 1,019.00 101-0201-411.39-38 BAD DEBT/UNCOLLECTED NSF CHECK- - - 101-0201-411.39-39 BANK CREDIT CARD CHARGES 1,208.53 - 1,208.53 101-0201-411.39-70 EDUCATION & TRAINING 2,444.00 - 2,444.00 101-0201-411.39-89 MISC CHARGES & SERVICES 31.08 - 31.08 101-0201-431.22-60 COMPUTER SUPPLIES/EQUIP- - - 363,016.92 Common Council 101-0301-411.10-01 REGULAR 151,812.72 (7,196.30) 2,921.39 147,537.81 101-0301-411.10-03 SEASONAL & INTERNS 8,581.95 - 1,066.50 9,648.45 101-0301-411.10-09 PERMANENT PART TIME- - - 101-0301-411.11-01 FICA - REGULAR 11,657.65 (529.74) 224.83 11,352.74 101-0301-411.11-04 PERF - REGULAR 14,877.31 (705.24) 255.12 14,427.19 101-0301-411.11-07 UNEMPLOYMENT COMP 427.56 - 427.56 101-0301-411.11-08 GROUP INSURANCE - HEALTH 33,993.36 - 33,993.36 101-0301-411.11-09 GROUP INSURANCE - LIFE 840.00 - 840.00 101-0301-411.11-12 AUTO ALLOWANCE- - - 101-0301-411.11-18 FLEX. SPENDING ACCOUNT- - - 101-0301-411.11-22 PARKING ALLOWANCE- - - 101-0301-411.11-24 CELL PHONE ALLOWANCE- - - 101-0301-411.21-01 OFFICIAL RECORDS- - - 101-0301-411.21-02 STATIONERY & PRINTING 435.02 - 435.02 101-0301-411.21-03 C.S. - OFFICE SUPPLIES 717.43 - 717.43 101-0301-411.21-04 OTHER - OFFICE SUPPLIES 1,456.97 (303.19) 1,153.78 101-0301-411.21-16 SMALL OFFICE EQUIPMENT- - - 101-0301-411.31-01 LEGAL 81,499.92 - 81,499.92 101-0301-411.31-06 OTHER PROFESSIONAL SVCS- - 4,920.00 4,920.00 101-0301-411.31-07 ADDITIONAL LEGAL SERVICES 112,233.57 (86,557.65) 12,632.00 38,307.92 101-0301-411.31-08 SECURITY SERVICES 112.10 - 112.10 101-0301-411.31-71 CENTRAL STORES ALLOCATION- - - 101-0301-411.31-72 GIS ALLOCATION 2,162.28 - 2,162.28 101-0301-411.31-73 PRINT SHOP ALLOCATION- - - 101-0301-411.32-02 POSTAGE 95.48 (9.75) 1.84 87.57 101-0301-411.32-21 TRAVEL - MILEAGE 401.57 - 401.57 101-0301-411.32-22 TRAVEL - AIRFARE 396.20 - 396.20 101-0301-411.32-23 TRAVEL - HOTEL 703.35 (199.99) 503.36 101-0301-411.32-24 TRAVEL - MEALS 112.60 - 112.60 101-0301-411.32-25 TRAVEL - OTHER 30.26 - 30.26 101-0301-411.33-03 PROMOTIONAL 2,958.73 (333.91) 2,624.82 101-0301-411.34-02 LIABILITY INSURANCE 2,160.00 - 2,160.00 101-0301-411.36-01 BUILDINGS 3,680.00 (3,680.00) - 101-0301-411.36-02 OFFICE EQUIPMENT 6,631.35 - 6,631.35 101-0301-411.36-04 COMPUTER EQUIPMENT 3,929.64 - 3,929.64 101-0301-411.39-10 SUBSCRIPTIONS 1,000.00 - 1,000.00 101-0301-411.39-70 EDUCATION & TRAINING 645.00 - 645.00 101-0301-415.43-03 OFFICE EQUIPMENT- - - 366,057.93 WNIT Contract 101-0302-411.31-06 OTHER PROFESSIONAL SVCS 43,000.00 - 43,000.00 43,000.00 Admin & Finance 101-0401-415.10-01 REGULAR SALARIES 1,170,052.68 (56,302.55) 16,443.73 1,130,193.86 101-0401-415.10-02 HOURLY- - - 101-0401-415.10-03 SEASONAL & INTERNS 36,674.11 (3,154.81) 359.04 33,878.34 101-0401-415.10-04 EXTRA AND OVERTIME 659.78 (50.42) 33.05 642.41 101-0401-415.11-01 FICA - REGULAR 89,648.98 (4,366.33) 1,351.17 86,633.82 101-0401-415.11-04 PERF - REGULAR 130,301.95 (6,303.48) 2,020.90 126,019.37 101-0401-415.11-07 UNEMPLOYMENT COMP 3,259.56 - 3,259.56 101-0401-415.11-08 GROUP INSURANCE - HEALTH 199,579.63 - 199,579.63 101-0401-415.11-09 GROUP INSURANCE - LIFE 2,305.00 - 2,305.00 101-0401-415.11-12 AUTO ALLOWANCE 150.00 - 150.00 101-0401-415.11-22 PARKING ALLOWANCE 8,507.00 - 8,507.00 101-0401-415.11-24 CELL PHONE ALLOWANCE 2,875.00 - 2,875.00 101-0401-415.11-25 FRINGE BENEFITS TAXES 1,077.88 - 1,077.88 101-0401-415.21-02 PRINT SHOP 8,926.64 - 8,926.64 101-0401-415.21-03 CENTRAL STORES - OFFICE 3,895.14 - 3,895.14 101-0401-415.21-04 OTHER - OFFICE SUPPLIES 16,788.61 (540.44) 69.69 16,317.86 101-0401-415.21-05 SMALL OFFICE EQUIPMENT 2,876.00 - 2,876.00 101-0401-415.31-01 LEGAL SERVICES 799.00 - 799.00 101-0401-415.31-06 OTHER PROFESSIONAL SVCS 50,362.30 (6.00) 50,356.30 101-0401-415.31-39 COLLECTION AGENCY EXPENSE 45.50 - 45.50 101-0401-415.31-71 CENTRAL STORES ALLOCATION 2,378.28 - 2,378.28 101-0401-415.32-02 POSTAGE / FREIGHT 7,381.85 (8,519.29) 665.68 (471.76) 101-0401-415.32-21 TRAVEL - MILEAGE 1,859.65 (5.88) 1,853.77 101-0401-415.32-22 TRAVEL - AIRFARE 1,281.34 - 1,281.34 101-0401-415.32-23 TRAVEL - HOTEL 3,358.31 - 3,358.31 101-0401-415.32-24 TRAVEL - MEALS 663.31 - 663.31 101-0401-415.32-25 TRAVEL - OTHER 685.76 - 685.76 101-0401-415.33-02 PUBLICATION LEGAL NOTICE 891.18 - 891.18 101-0401-415.34-02 LIABILITY INSURANCE 5,616.00 - 5,616.00 101-0401-415.36-01 BUILDINGS 425.00 - 425.00 101-0401-415.36-02 OFFICE EQUIPMENT 9,581.38 - 9,581.38 101-0401-415.36-04 COMPUTER EQUIPMENT 9,823.92 - 9,823.92 101-0401-415.37-11 CAPITAL LEASE PRINCIPAL 2,439.56 - 2,439.56 101-0401-415.37-12 CAPITAL LEASE INTEREST 131.68 - 131.68 101-0401-415.38-03 PAYING AGENT FEES 1,600.00 - 1,600.00 City of South Bend 6/18/2016 Page 7 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0401-415.39-10 SUBSCRIPTIONS 270.00 - 270.00 101-0401-415.39-11 DUES & MEMBERSHIPS 3,144.67 - 3,144.67 101-0401-415.39-39 BANK CREDIT CARD CHARGES 1,373.25 - 1,373.25 101-0401-415.39-70 EDUCATION & TRAINING 9,665.02 - 199.00 9,864.02 101-0401-415.39-89 MISC CHARGES & SERVICES 21,845.46 (265.72) 1,432.90 23,012.64 1,756,260.62 Morris PAC 101-0404-453.10-01 REGULAR 477,514.64 (22,636.27) 6,985.42 461,863.79 101-0404-453.10-05 TEMPORARY SERVICES- - 384.00 384.00 101-0404-453.10-09 PERMANENT PART TIME 21,932.23 (1,105.11) 212.70 21,039.82 101-0404-453.11-01 FICA - REGULAR 36,715.90 (1,718.91) 524.12 35,521.11 101-0404-453.11-04 PERF - REGULAR 53,481.83 (2,535.26) 782.36 51,728.93 101-0404-453.11-07 UNEMPLOYMENT COMP 1,312.56 - 1,312.56 101-0404-453.11-08 GROUP INSURANCE - HEALTH 127,147.49 - 127,147.49 101-0404-453.11-09 GROUP INSURANCE - LIFE 1,267.00 - 1,267.00 101-0404-453.11-18 FLEX. SPENDING ACCOUNT- - - 101-0404-453.11-22 PARKING ALLOWANCE 4,472.00 - 4,472.00 101-0404-453.11-24 CELL PHONE ALLOWANCE 3,528.00 - 3,528.00 101-0404-453.11-25 FRINGE BENEFITS TAXES- - - 101-0404-453.21-02 PRINT SHOP 6,650.19 - 6,650.19 101-0404-453.21-03 C.S. OTHER OFFICE SUPPLIES 448.20 - 448.20 101-0404-453.21-04 OTHER - OFFICE SUPPLIES 2,971.84 (145.18) 2,826.66 101-0404-453.21-05 SMALL OFFICE EQUIPMENT 200.96 - 299.99 500.95 101-0404-453.22-05 UNIFORMS 1,620.77 - 197.00 1,817.77 101-0404-453.22-15 OTHER - CLEANING SUPPLIES- - - 101-0404-453.22-20 INSTITUTIONAL & MEDICAL- - - 101-0404-453.22-21 HOUSEHOLD, LAUNDRY, CLEAN 5,168.53 - 40.45 5,208.98 101-0404-453.22-24 OTHER OPERATING SUPPLIES 273.12 (82.35) 190.77 101-0404-453.23-01 BUILDING MATERIALS 2,478.42 - 2,478.42 101-0404-453.23-10 REPAIR PARTS- - - 101-0404-453.23-20 SMALL TOOLS & EQUIPMENT 652.37 - 652.37 101-0404-453.23-99 OTHER REPAIR & MAINT. SUP 867.38 - 867.38 101-0404-453.31-06 OTHER PROFESSIONAL SVCS 2,007.00 - 2,007.00 101-0404-453.31-71 CENTRAL STORES ALLOCATION 2,670.72 - 2,670.72 101-0404-453.31-73 PRINT SHOP ALLOCATION- - - 101-0404-453.32-02 POSTAGE 6,090.63 (555.01) 521.40 6,057.02 101-0404-453.32-03 TRAVEL- - - 101-0404-453.32-04 TELEPHONE & TELEGRAPH- - - 101-0404-453.32-05 OTHER COMM/TRANS 680.08 - 680.08 101-0404-453.32-21 TRAVEL - MILEAGE 458.85 - 458.85 101-0404-453.32-22 TRAVEL - AIRFARE 3,218.40 - 3,218.40 101-0404-453.32-23 TRAVEL - HOTEL 8,608.91 - 8,608.91 101-0404-453.32-24 TRAVEL - MEALS 1,028.12 - 1,028.12 101-0404-453.32-25 TRAVEL - OTHER 1,167.36 - 1,167.36 101-0404-453.33-01 OTHER THAN OFFICE SUPPLY 2,838.75 (396.88) 2,441.87 101-0404-453.33-03 PROMOTIONAL 36,152.22 (2,322.75) 2,187.13 36,016.60 101-0404-453.34-02 LIABILITY INSURANCE 22,140.00 - 22,140.00 101-0404-453.35-01 ELECTRIC 73,107.77 - 73,107.77 101-0404-453.35-02 GAS 14,135.19 - 14,135.19 101-0404-453.35-04 WATER 12,785.77 (1,974.29) 3,713.11 14,524.59 101-0404-453.36-01 BUILDING SERVICES 43,687.50 (233.55) 600.80 44,054.75 101-0404-453.36-04 COMPUTER EQUIPMENT 12,821.47 - 12,821.47 101-0404-453.36-05 OTHER EQUIPMENT 2,541.83 - 2,541.83 101-0404-453.37-03 OFFICE SPACE- - - 101-0404-453.39-10 SUBSCRIPTIONS 1,070.80 - 1,070.80 101-0404-453.39-11 DUES 2,776.12 - 2,776.12 101-0404-453.39-38 BAD DEBT/UNCOLLECTED NSF CHECK- - - 101-0404-453.39-70 EDUCATION & TRAINING 5,432.00 - 5,432.00 101-0404-453.39-89 MISC. CHARGES & SERVICES 982.50 - 982.50 987,848.34 Palais Royale 101-0405-453.10-01 REGULAR 150,365.71 (7,379.35) 2,658.03 145,644.39 101-0405-453.10-05 TEMPORARY SERVICES- - 256.00 256.00 101-0405-453.10-09 PERMANENT PART TIME 15,528.05 (669.66) 14,858.39 101-0405-453.11-01 FICA - REGULAR 12,683.18 (589.34) 195.36 12,289.20 101-0405-453.11-04 PERF - REGULAR 16,820.92 (826.48) 297.70 16,292.14 101-0405-453.11-07 UNEMPLOYMENT COMP 473.04 - 473.04 101-0405-453.11-08 GROUP INSURANCE - HEALTH 38,096.61 - 38,096.61 101-0405-453.11-09 GROUP INSURANCE - LIFE 393.00 - 393.00 101-0405-453.11-18 FLEX. SPENDING ACCOUNT- - - 101-0405-453.11-22 PARKING ALLOWANCE 1,863.00 - 1,863.00 101-0405-453.11-24 CELL PHONE ALLOWANCE 1,382.00 - 1,382.00 101-0405-453.21-02 PRINT SHOP 3,920.00 - 3,920.00 101-0405-453.21-03 C.S. OTHER OFFICE SUPPLIES 87.55 - 87.55 101-0405-453.21-04 OTHER - OFFICE SUPPLIES 16.32 - 16.32 101-0405-453.21-05 SMALL OFFICE EQUIPMENT 1,981.92 - 1,981.92 101-0405-453.22-05 UNIFORMS 82.50 - 505.32 587.82 101-0405-453.22-15 OTHER - CLEANING SUPPLIES- - - 101-0405-453.22-20 INSTITUTIONAL & MEDICAL- - - 101-0405-453.22-21 HOUSEHOLD, LAUNDRY, CLEAN 2,771.82 - 12.50 2,784.32 101-0405-453.22-24 OTHER OPERATING SUPPLIES 69.70 (21.14) 48.56 101-0405-453.23-01 BUILDING MATERIALS 5,222.98 - 5,222.98 101-0405-453.23-10 REPAIR PARTS- - - 101-0405-453.23-20 SMALL TOOLS & EQUIPMENT 309.90 - 309.90 101-0405-453.23-99 OTHER REPAIR & MAINT. SUP 223.61 - 223.61 101-0405-453.31-06 OTHER PROFESSIONAL SVCS 892.00 - 892.00 101-0405-453.31-71 CENTRAL STORES ALLOCATION 341.16 - 341.16 101-0405-453.31-73 PRINT SHOP ALLOCATION- - - 101-0405-453.32-02 POSTAGE 256.41 (72.84) 87.39 270.96 City of South Bend 6/18/2016 Page 8 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0405-453.32-03 TRAVEL- - - 101-0405-453.32-04 TELEPHONE & TELEGRAPH- - - 101-0405-453.32-05 OTHER COMM/TRANS 300.92 - 300.92 101-0405-453.32-23 TRAVEL - HOTEL 185.08 - 185.08 101-0405-453.32-24 TRAVEL - MEALS 130.49 - 130.49 101-0405-453.33-01 OTHER THAN OFFICE SUPPLY 1,416.00 - 901.75 2,317.75 101-0405-453.33-03 PROMOTIONAL 38,003.35 (4,615.50) 4,916.24 38,304.09 101-0405-453.34-02 LIABILITY INSURANCE 10,668.00 - 10,668.00 101-0405-453.35-01 ELECTRIC 43,415.97 - 43,415.97 101-0405-453.35-02 GAS 10,663.45 - 10,663.45 101-0405-453.35-04 WATER 13,624.55 (1,909.66) 1,295.21 13,010.10 101-0405-453.36-01 BUILDING SERVICES 43,564.80 (74.00) 53.77 43,544.57 101-0405-453.36-04 COMPUTER EQUIPMENT 1,487.50 - 1,487.50 101-0405-453.36-05 OTHER EQUIPMENT 1,668.26 - 1,668.26 101-0405-453.39-10 SUBSCRIPTIONS 100.00 - 100.00 101-0405-453.39-11 DUES 460.00 - 460.00 101-0405-453.39-70 EDUCATION & TRAINING 240.00 - 240.00 101-0405-453.39-89 MISC. CHARGES & SERVICES 742.50 - 742.50 101-0405-453.43-08 THEATER EQUIPMENT 12,071.74 - 12,071.74 427,545.29 Legal Department 101-0501-415.10-01 REGULAR SALARIES 666,520.37 (33,956.58) 10,527.43 643,091.22 101-0501-415.10-05 TEMPORARY SERVICES 9,400.00 9,400.00 101-0501-415.11-01 FICA - REGULAR 50,013.46 (2,502.04) 773.41 48,284.83 101-0501-415.11-04 PERF - REGULAR 74,650.34 (3,803.13) 1,179.08 72,026.29 101-0501-415.11-07 UNEMPLOYMENT COMP 1,731.96 - 1,731.96 101-0501-415.11-08 GROUP INSURANCE - HEALTH 80,096.70 - 80,096.70 101-0501-415.11-09 GROUP INSURANCE - LIFE 1,115.00 - 1,115.00 101-0501-415.11-12 AUTO ALLOWANCE 3,600.00 - 3,600.00 101-0501-415.11-18 FLEX. SPENDING ACCOUNT- - - 101-0501-415.11-22 PARKING ALLOWANCE 4,039.00 - 4,039.00 101-0501-415.11-24 CELL PHONE ALLOWANCE 500.00 - 500.00 101-0501-415.11-25 FRINGE BENEFITS TAXES- - - 101-0501-415.21-02 PRINT SHOP 1,920.71 - 1,920.71 101-0501-415.21-03 CENTRAL STORES - OFFICE 614.64 - 614.64 101-0501-415.21-04 OTHER - OFFICE SUPPLIES 2,883.95 (668.39) 246.84 2,462.40 101-0501-415.21-05 SMALL OFFICE EQUIPMENT 314.97 - 314.97 101-0501-415.21-06 MICROFILM, BLUEPRINT, FILM- - - 101-0501-415.21-07 SMALL OFFICE EQUIPMENT- - - 101-0501-415.22-60 COMPUTER SUPPLIES- - - 101-0501-415.31-01 LEGAL SERVICES 2,323.50 - 2,323.50 101-0501-415.31-06 OTHER PROFESSIONAL SVCS 1,049.56 - 1,049.56 101-0501-415.31-39 COLLECTION AGENCY EXPENSE- - - 101-0501-415.31-71 CENTRAL STORES ALLOCATION 555.60 - 555.60 101-0501-415.31-72 GIS ALLOCATION 1,081.08 - 1,081.08 101-0501-415.31-73 PRINT SHOP ALLOCATION- - - 101-0501-415.32-02 POSTAGE / FREIGHT 2,811.25 (186.62) 137.89 2,762.52 101-0501-415.32-03 TRAVEL- - - 101-0501-415.32-04 TELEPHONE EXPENSE- - - 101-0501-415.32-21 TRAVEL - MILEAGE 460.69 - 460.69 101-0501-415.32-22 TRAVEL - AIRFARE- - - 101-0501-415.32-23 TRAVEL - HOTEL 324.13 - 324.13 101-0501-415.32-24 TRAVEL - MEALS 184.56 - 184.56 101-0501-415.32-25 TRAVEL - OTHER 152.81 - 152.81 101-0501-415.33-01 OUTSIDE PRINTING SERVICES- - - 101-0501-415.33-03 PROMOTIONAL- - - 101-0501-415.34-02 LIABILITY INSURANCE 3,348.00 - 3,348.00 101-0501-415.36-02 OFFICE EQUIPMENT 9.80 - 9.80 101-0501-415.36-04 COMPUTER EQUIPMENT 5,108.52 - 5,108.52 101-0501-415.37-11 CAPITAL LEASE PRINCIPAL 1,172.11 - 1,172.11 101-0501-415.37-12 CAPITAL LEASE INTEREST 98.69 - 98.69 101-0501-415.39-10 SUBSCRIPTIONS 19,468.50 (2,363.94) 2,487.69 19,592.25 101-0501-415.39-11 DUES & MEMBERSHIPS 475.00 - 475.00 101-0501-415.39-70 EDUCATION & TRAINING 8,474.96 - 8,474.96 101-0501-415.39-89 MISC CHARGES & SERVICES 4.08 - 4.08 916,375.58 Engineering 101-0602-431.10-01 REGULAR 424,336.21 (15,117.30) 7,438.88 416,657.79 101-0602-431.10-02 HOURLY- - - 101-0602-431.10-03 SEASONAL & INTERNS 16,616.30 (361.28) 195.00 16,450.02 101-0602-431.10-04 OVERTIME PAY 129.68 - 129.68 101-0602-431.10-05 TEMPORARY SERVICES- - - 101-0602-431.10-09 PERMANENT PART-TIME 60,511.83 (2,829.70) 518.19 58,200.32 101-0602-431.10-10 HIRING BONUS- - - 101-0602-431.11-01 FICA - REGULAR 37,586.00 (1,355.05) 606.10 36,837.05 101-0602-431.11-04 PERF - REGULAR 46,331.02 (1,717.48) 833.16 45,446.70 101-0602-431.11-07 UNEMPLOYMENT COMP 1,322.52 - 1,322.52 101-0602-431.11-08 HEALTH INSURANCE 79,535.04 - 79,535.04 101-0602-431.11-09 LIFE INSURANCE 865.00 - 865.00 101-0602-431.11-11 SHOE ALLOWANCE 240.50 (45.50) 195.00 101-0602-431.11-12 AUTO ALLOWANCE 1,657.50 - 1,657.50 101-0602-431.11-18 FLEX. SPENDING ACCOUNT- - - 101-0602-431.11-22 PARKING ALLOWANCE 2,619.00 - 2,619.00 101-0602-431.11-24 CELL PHONE ALLOWANCE 3,602.00 - 3,602.00 101-0602-431.11-25 FRINGE BENEFIT TAXES- - - 101-0602-431.21-01 OFFICIAL RECORDS 404.00 - 404.00 101-0602-431.21-02 PRINT SHOP 3,329.99 - 3,329.99 101-0602-431.21-03 C.S.-OFFICE SUPPLIES 996.51 - 996.51 101-0602-431.21-04 OTHER - OFFICE SUPPLIES 5,235.07 (724.79) 4,510.28 City of South Bend 6/18/2016 Page 9 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0602-431.21-05 SMALL OFFICE EQUIP.1,720.58 (1,273.55) 447.03 101-0602-431.22-01 CENTRAL SERVICE GASOLINE 2,022.87 - 2,022.87 101-0602-431.22-05 UNIFORMS- - - 101-0602-431.22-15 OTHER-CLEANING SUPPLIES- - - 101-0602-431.22-21 C.S.-CLEANING SUPPLIES- - - 101-0602-431.22-22 OTHER-MEDICAL/SAFETY- - - 101-0602-431.22-24 OTHER OPERATING SUPPLIES- - - 101-0602-431.22-30 TRAFFIC/SIGN/OTHER- - - 101-0602-431.22-40 SIGNALS/LIGHTS- - - 101-0602-431.22-50 TRAFFIC- - - 101-0602-431.22-60 COMPUTER SUPPLIES/EQUIP 10,996.64 - 10,996.64 101-0602-431.23-20 SMALL TOOLS & EQUIPMENT 889.47 - 338.75 1,228.22 101-0602-431.23-21 C.S.-SMALL TOOLS & EQUIP.- - - 101-0602-431.23-40 SALT- - - 101-0602-431.23-99 OTHER REPAIR & MAINT. SUP- - - 101-0602-431.31-01 LEGAL SERVICES 4,860.20 (3,617.60) 1,242.60 101-0602-431.31-06 OTHER PROFESSIONAL SVCS 78,615.35 - 5,382.88 83,998.23 101-0602-431.31-10 COMMUNITY OUTREACH- - - 101-0602-431.31-71 CENTRAL STORES ALLOCATION 809.04 - 809.04 101-0602-431.31-72 GIS ALLOCATION 36,758.52 - 36,758.52 101-0602-431.31-73 PRINT SHOP ALLOCATION- - - 101-0602-431.32-01 FREIGHT- - - 101-0602-431.32-02 POSTAGE 1,829.78 (87.65) 85.57 1,827.70 101-0602-431.32-03 TRAVEL 1,570.00 (50.24) 1,519.76 101-0602-431.32-04 TELEPHONE- - - 101-0602-431.32-05 OTHER COMM/TRANS- - - 101-0602-431.32-21 TRAVEL - MILEAGE 1,094.17 - 1,094.17 101-0602-431.32-22 TRAVEL - AIRFARE 3,158.80 (425.20) 2,733.60 101-0602-431.32-23 TRAVEL - HOTEL 7,053.83 (1,114.11) 5,939.72 101-0602-431.32-24 TRAVEL - MEALS 1,382.82 (9.19) 1,373.63 101-0602-431.32-25 TRAVEL - OTHER 699.57 (45.00) 654.57 101-0602-431.33-01 OUTSIDE PRINTING SERVICES 2,817.54 - 2,817.54 101-0602-431.33-02 PUBLICATION LEGAL NOTICE 499.75 (127.88) 10.62 382.49 101-0602-431.34-02 LIABILITY INSURANCE 9,612.00 - 9,612.00 101-0602-431.36-01 BUILDING/STREET MAINTENANCE 18,300.00 (18,300.00) - 101-0602-431.36-02 OFFICE EQUIPMENT 28,268.65 (1,425.00) 7.85 26,851.50 101-0602-431.36-03 AUTOMOTIVE EQUIPMENT 2,767.68 - 2,767.68 101-0602-431.36-04 COMPUTER EQUIPMENT 7,859.16 - 7,859.16 101-0602-431.36-05 OTHER EQUIPMENT- - - 101-0602-431.36-06 RADIO REPAIR 52.02 - 52.02 101-0602-431.36-08 TRAFFIC CONTROL DAMAGE PROP.- - - 101-0602-431.37-01 HYDRANT RENTAL- - - 101-0602-431.37-02 EQUIPMENT & CAPITAL LEASE- - - 101-0602-431.37-04 UNIFORM RENTAL- - - 101-0602-431.37-11 CAPITAL LEASE PRINCIPAL 10,748.00 - 10,748.00 101-0602-431.37-12 CAPITAL LEASE INTEREST 1,035.13 - 1,035.13 101-0602-431.39-01 REFUND, AWARDS, INDEMNITIES 1,320.00 (300.00) 1,020.00 101-0602-431.39-10 SUBSCRIPTIONS 561.00 - 561.00 101-0602-431.39-11 DUES & MEMBERSHIPS 2,246.57 - 2,246.57 101-0602-431.39-38 BAD DEBT/UNCOLLECTED NSF CHECK- - - 101-0602-431.39-39 BANK CREDIT CARD CHARGES 608.46 - 608.46 101-0602-431.39-45 LICENSES- - - 101-0602-431.39-70 EDUCATION AND TRAINING 10,446.00 (2,594.00) 92.75 7,944.75 101-0602-431.39-89 MISC. CHARGES AND SERVICE 718.83 (55.45) - 663.38 900,574.38 Police 101-0801-421.10-01 REGULAR 13,657,646.28 (643,631.55) 205,010.90 13,219,025.63 101-0801-421.10-02 HOURLY 111,387.81 (5,202.97) 1,650.72 107,835.56 101-0801-421.10-03 SEASONAL & INTERNS 19,212.65 (454.50) 18,758.15 101-0801-421.10-04 EXTRA AND OVERTIME 1,525,328.73 (57,058.48) 15,527.84 1,483,798.09 101-0801-421.10-05 TEMPORARY SERVICES- - - 101-0801-421.10-06 SPECIAL PAYS 954,062.30 (33,762.28) 17,354.32 937,654.34 101-0801-421.10-07 HOLIDAY PAY- - - 101-0801-421.10-09 PERMANENT PART TIME 105,505.37 (6,431.71) 10.20 99,083.86 101-0801-421.10-10 HIRING BONUS- - - 101-0801-421.10-12 CRITICAL DUTY DAYS 83,511.00 (14,130.00) 18,093.60 87,474.60 101-0801-421.10-13 CONTRACT ADD PAYS 3,246.21 (153.78) 48.62 3,141.05 101-0801-421.10-14 PRODUCTION BONUS 735.00 (735.00) - 101-0801-421.10-28 OVERTIME SPECIAL PROJECT- - - 101-0801-421.11-01 FICA - REGULAR 162,932.44 (7,016.87) 2,281.22 158,196.79 101-0801-421.11-03 FICA - POLICE 180,549.90 (8,074.75) 2,786.71 175,261.86 101-0801-421.11-04 PERF - REGULAR 204,020.76 (8,367.61) 2,971.74 198,624.89 101-0801-421.11-06 PERF - POLICE 2,291,299.27 (107,878.74) 33,432.00 2,216,852.53 101-0801-421.11-07 UNEMPLOYMENT COMP 12,500.04 - 12,500.04 101-0801-421.11-08 GROUP INSURANCE - HEALTH 2,744,036.18 - 2,744,036.18 101-0801-421.11-09 GROUP INSURANCE - LIFE 29,615.00 - 29,615.00 101-0801-421.11-10 CLOTHING ALLOWANCE 288,394.06 - 288,394.06 101-0801-421.11-11 TOOL ALLOWANCE- - - 101-0801-421.11-12 AUTO ALLOWANCE 5,400.00 - 5,400.00 101-0801-421.11-15 MEDICAL, SURGICAL, DENTAL 17,754.70 - 17,754.70 101-0801-421.11-18 FLEX. SPENDING ACCOUNT- - - 101-0801-421.11-19 GUN/RADIO ALLOWANCE- - - 101-0801-421.11-24 CELL PHONE ALLOWANCE 8,515.00 - 8,515.00 101-0801-421.11-25 FRINGE BENEFITS TAXES- - - 101-0801-421.11-99 OTHER FRINGE BENEFITS 200.00 - 200.00 101-0801-421.21-01 OFFICIAL RECORDS 610.00 (598.00) 12.00 101-0801-421.21-02 PRINT SHOP 20,589.34 - 20,589.34 101-0801-421.21-03 CENTRAL STORES - OFFICE 10,948.97 - 10,948.97 City of South Bend 6/18/2016 Page 10 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0801-421.21-04 MISC- OFFICE 23,921.46 (4,086.01) 987.70 20,823.15 101-0801-421.21-05 SMALL OFFICE EQUIPMENT 25,761.95 - 410.38 26,172.33 101-0801-421.21-10 LABORATORY SUPPLIES 10,145.39 (69.95) 1,483.49 11,558.93 101-0801-421.22-01 CENTRAL SERVICE GASOLINE- - - 101-0801-421.22-05 UNIFORMS 86,060.63 (5,464.65) 8,003.61 88,599.59 101-0801-421.22-07 LANDSCAPING MATERIALS 52.20 - 52.20 101-0801-421.22-11 GARAGE AND MOTOR- - - 101-0801-421.22-15 OTHER- CLEANING SUPPLIES 9,446.50 (1,358.27) 1,357.14 9,445.37 101-0801-421.22-20 C.S. - MEDICAL/SAFETY- - - 101-0801-421.22-21 C.S. - CLEANING SUPPLIES 1,145.22 - 1,145.22 101-0801-421.22-22 OTHER - MEDICAL/SAFETY 3,578.19 (2,833.74) 744.45 101-0801-421.22-24 OTHER OPERATING SUPPLIES 172,804.47 (16,113.68) 6,462.36 163,153.15 101-0801-421.22-99 GAS - OTHER 3,535.22 (222.29) 99.37 3,412.30 101-0801-421.23-01 BUILDING MATERIALS 19,951.08 (1,868.31) 18,082.77 101-0801-421.23-10 REPAIR PARTS 3,816.14 - 3,816.14 101-0801-421.23-20 SMALL TOOLS & EQUIPMENT 1,507.21 - 1,507.21 101-0801-421.23-21 C.S. - SMALL TOOLS & EQUIP 587.51 - 587.51 101-0801-421.23-99 OTHER REPAIR & MAINT. SUP- - - 101-0801-421.31-01 LEGAL SERVICES 357,956.44 (11,787.26) 11,512.02 357,681.20 101-0801-421.31-02 ENGINEERING- - - 101-0801-421.31-03 ARCHITECTURAL- - - 101-0801-421.31-04 ACCOUNTING- - - 101-0801-421.31-05 APPRAISAL- - - 101-0801-421.31-06 OTHER PROFESSIONAL SVCS 178,002.00 - 178,002.00 101-0801-421.31-09 VETERINARIAN SERVICES 15,787.86 (335.10) 1,568.35 17,021.11 101-0801-421.31-39 COLLECTION COSTS 587.50 - 75.00 662.50 101-0801-421.31-71 CENTRAL STORES ALLOCATION 9,142.80 - 9,142.80 101-0801-421.31-72 GIS ALLOCATION 10,811.28 - 10,811.28 101-0801-421.31-73 PRINT SHOP ALLOCATION- - - 101-0801-421.32-01 FREIGHT- - - 101-0801-421.32-02 POSTAGE 8,996.89 (1,875.77) 577.93 7,699.05 101-0801-421.32-03 TRAVEL(29.91) - (29.91) 101-0801-421.32-04 TELEPHONE EXPENSE- - - 101-0801-421.32-05 OTHER COMM/TRANS- - - 101-0801-421.32-07 COMPUTER LINES 49,478.71 (598.36) 627.86 49,508.21 101-0801-421.32-09 CELLULAR PHONES 83,410.33 (12,080.69) 28,031.41 99,361.05 101-0801-421.32-10 PAGERS / ALARMS 4,604.41 - 4,604.41 101-0801-421.35-01 ELECTRIC 138,502.24 - 138,502.24 101-0801-421.35-02 GAS 32,376.54 - 32,376.54 101-0801-421.35-03 HEAT- - - 101-0801-421.35-04 WATER 13,261.36 (1,002.46) 1,022.37 13,281.27 101-0801-421.35-09 RENTS 36,000.00 - 36,000.00 101-0801-421.36-01 BUILDINGS 47,248.84 (3,363.47) 47.28 43,932.65 101-0801-421.36-02 OFFICE EQUIPMENT 26,144.16 (223.77) 1,167.17 27,087.56 101-0801-421.36-03 AUTOMOTIVE EQUIPMENT 307,209.83 (2,419.08) 3,510.00 308,300.75 101-0801-421.36-04 COMPUTER EQUIPMENT 445,751.17 (17,804.98) 427,946.19 101-0801-421.36-05 OTHER EQUIPMENT 11,417.66 - 11,417.66 101-0801-421.36-06 RADIO EQUIPMENT 160,960.24 - 160,960.24 101-0801-421.37-02 CAPITAL LEASE PAYMENTS- - - 101-0801-421.37-03 LAND 25,000.00 - 25,000.00 101-0801-421.37-05 COMPUTER EQUIPMENT- - - 101-0801-421.37-06 ROOM RENTALS- - - 101-0801-421.37-11 CAPITAL LEASE PRINCIPAL 5,224.91 (204.82) 216.92 5,237.01 101-0801-421.37-12 CAPITAL LEASE INTEREST 1,084.65 (17.36) 36.00 1,103.29 101-0801-421.39-01 REFUNDS, AWARDS, INDEMNITIES 46,118.96 - 46,118.96 101-0801-421.39-10 SUBSCRIPTIONS 667.00 - 667.00 101-0801-421.39-11 DUES 4,925.50 - 4,925.50 101-0801-421.39-20 PREMIUM ON OFFICIAL BONDS- - - 101-0801-421.39-30 GRANTS AND SUBSIDIES 21,139.40 (500.00) 159.88 20,799.28 101-0801-421.39-89 MISC CHARGES & SERVICES 264,177.87 (14,741.35) 2,222.53 251,659.05 101-0801-421-39-90 POLICE PENSION EXPENSE- - - 101-0801-421.39-89 POLICE BUY MONEY ADJUSTMENT- 0.00(18,160.35)(18,160.35) 101-0801-421-39-90 POLICE PENSION EXPENSE- 0.00 5,039,025.40 5,039,025.40 29,503,416.90 Police - Communications 101-0802-423.10-01 REGULAR 96,742.22 (113,498.98) (16,756.76) 101-0802-423.10-04 EXTRA AND OVERTIME 18,769.26 (10,298.86) 8,470.40 101-0802-423.11-01 FICA - REGULAR 8,884.80 (9,350.45) (465.65) 101-0802-423.11-04 PERF - REGULAR 13,239.66 (13,744.53) (504.87) 101-0802-423.11-07 UNEMPLOYMENT COMP 91.56 - 91.56 101-0802-423.11-09 GROUP INSURANCE - LIFE 280.00 - 280.00 101-0802-423.31-07 PSAP PAYMENT TO COUNTY 1,543,560.00 - 1,543,560.00 101-0802-423.36-06 COMMUNICATION EQUIPMENT 0.12 - 0.12 1,534,674.80 Fire 101-0901-422.10-01 REGULAR 9,420,681.25 (593,061.57) 152,568.36 8,980,188.04 101-0901-422.10-04 EXTRA AND OVERTIME 1,055,626.68 (51,972.69) 11,129.92 1,014,783.91 101-0901-422.10-06 SPECIAL PAYS 336,451.12 (443.25) 672.03 336,679.90 101-0901-422.10-07 FLSA 102,130.95 (2,758.47) 99,372.48 101-0901-422.10-08 SICK LEAVE BUY BACK/RETIRE 184,877.06 - 184,877.06 101-0901-422.10-09 PERMANENT PART TIME 653.08 (653.08) - 101-0901-422.10-11 WORKING OUT OF CLASSIFICATION 319,754.38 (7,058.09) 4,878.32 317,574.61 101-0901-422.10-12 CRITICAL DUTY DAYS 67,134.19 (17,675.79) 2,055.74 51,514.14 101-0901-422.10-13 NEO-NATAL 41,463.75 (2,253.50) 250.00 39,460.25 101-0901-422.10-14 FIRE PRO PAY 226,469.44 (1,315.39) 386.98 225,541.03 101-0901-422.11-01 FICA - REGULAR 15,793.38 (831.21) 177.00 15,139.17 101-0901-422.11-02 FICA - FIRE 162,080.42 (8,425.79) 2,058.09 155,712.72 101-0901-422.11-04 PERF - REGULAR 16,267.34 (1,171.20) 198.98 15,295.12 101-0901-422.11-05 PERF - FIRE 1,878,648.85 (111,997.26) 27,383.35 1,794,034.94 City of South Bend 6/18/2016 Page 11 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-0901-422.11-07 UNEMPLOYMENT COMP 12,500.04 - 12,500.04 101-0901-422.11-08 GROUP INSURANCE - HEALTH 2,008,863.54 - 2,008,863.54 101-0901-422.11-09 GROUP INSURANCE - LIFE 21,648.20 - 21,648.20 101-0901-422.11-10 CLOTHING ALLOWANCE 158,548.57 (1,221.80) 10,664.28 167,991.05 101-0901-422.11-15 MEDICAL, SURGICAL, DENTAL- - 3,018.11 3,018.11 101-0901-422.11-20 EDUCATION & TUITION REIMB 7,715.15 (304.60) 7,410.55 101-0901-422.11-21 COMP TIME BUY BACK 26,708.56 - 26,708.56 101-0901-422.11-24 CELL PHONE ALLOWANCE 8,450.00 - 8,450.00 101-0901-422.11-25 FRINGE BENEFITS TAXES- - - 101-0901-422.11-99 OTHER FRINGE BENEFITS 66,630.00 - 66,630.00 101-0901-422.21-01 OFFICIAL RECORDS- - - 101-0901-422.21-02 PRINT SHOP 12,589.02 - 12,589.02 101-0901-422.21-03 CENTRAL STORES - OFFICE 743.00 - 743.00 101-0901-422.21-04 OTHER - OFFICE SUPPLIES 10,147.76 (624.74) 1,035.32 10,558.34 101-0901-422.21-05 SMALL OFFICE EQUIPMENT 598.88 - 598.88 101-0901-422.22-01 CENTRAL SERVICE GASOLINE- - - 101-0901-422.22-11 GARAGE AND MOTOR- - - 101-0901-422.22-15 OTHER - CLEANING SUPPLIES- - - 101-0901-422.22-20 C.S. - MEDICAL/SAFETY- - - 101-0901-422.22-21 C.S. - CLEANING SUPPLIES 28,176.74 - 28,176.74 101-0901-422.22-22 OTHER - MEDICAL/SAFETY 3,779.32 (3,779.32) - 101-0901-422.22-24 OTHER OPERATING SUPPLIES 113,916.37 (369.38) 1,923.25 115,470.24 101-0901-422.22-29 STATION ALLOWANCE 25,540.26 (427.98) 2,401.90 27,514.18 101-0901-422.22-99 GAS OTHER- - - 101-0901-422.23-01 BUILDING MATERIALS 8,750.17 (34.94) 855.37 9,570.60 101-0901-422.23-10 REPAIR PARTS 351.00 (210.11) 140.89 101-0901-422.23-20 SMALL TOOLS & EQUIPMENT 12,228.06 (1,255.95) 91.00 11,063.11 101-0901-422.23-99 OTHER REPAIR & MAINT. SUP- - - 101-0901-422.31-01 LEGAL SERVICES 70,567.71 (4,964.66) 1,353.20 66,956.25 101-0901-422.31-06 OTHER PROFESSIONAL SVCS 84,466.36 (2,894.62) 2,148.00 83,719.74 101-0901-422.31-39 COLLECTION EXPENSES- - - 101-0901-422.31-71 CENTRAL STORES ALLOCATION 29,572.80 - 29,572.80 101-0901-422.31-72 GIS ALLOCATION 10,811.28 - 10,811.28 101-0901-422.31-73 PRINT SHOP ALLOCATION- - - 101-0901-422.32-01 FREIGHT- - - 101-0901-422.32-02 POSTAGE 2,666.62 (986.44) 865.01 2,545.19 101-0901-422.32-03 TRAVEL(47.55) - (47.55) 101-0901-422.32-04 TELEPHONE & TELEGRAPH- - - 101-0901-422.32-05 OTHER COMM/TRANS- - - 101-0901-422.32-21 TRAVEL - MILEAGE- - - 101-0901-422.32-22 TRAVEL - AIRFARE 3,752.47 - 3,752.47 101-0901-422.32-23 TRAVEL - HOTEL 16,332.78 (114.99) 365.90 16,583.69 101-0901-422.32-24 TRAVEL - MEALS 4,602.12 (28.34) 109.61 4,683.39 101-0901-422.32-25 TRAVEL - OTHER 2,116.84 - 119.50 2,236.34 101-0901-422.33-01 OTHER THAN OFFICE SUPPLY 289.81 - 289.81 101-0901-422.33-02 PUBLICATION LEGAL NOTICE- - - 101-0901-422.34-02 LIABILITY INSURANCE- - - 101-0901-422.35-01 ELECTRIC 126,836.02 - 126,836.02 101-0901-422.35-02 GAS 59,599.69 - 59,599.69 101-0901-422.35-03 HEAT- - - 101-0901-422.35-04 WATER 27,423.17 (3,434.10) 3,049.68 27,038.75 101-0901-422.35-05 SEWAGE- - - 101-0901-422.36-01 BUILDINGS 134,774.35 (5,831.95) 7,646.45 136,588.85 101-0901-422.36-02 OFFICE EQUIPMENT 3,483.00 (125.00) 3,358.00 101-0901-422.36-03 AUTOMOTIVE EQUIPMENT 396,059.89 (90.00) 395,969.89 101-0901-422.36-04 COMPUTER EQUIPMENT 105,263.47 - 105,263.47 101-0901-422.36-05 OTHER EQUIPMENT 9,944.00 - 9,944.00 101-0901-422.36-06 RADIO EQUIPMENT 42,996.40 - 42,996.40 101-0901-422.36-07 STATION MAINTENANCE 80,716.50 (8,705.20) 4,110.00 76,121.30 101-0901-422.39-01 REFUNDS, AWARDS, INDEMNITIES 1,535.22 - 1,535.22 101-0901-422.39-10 SUBSCRIPTIONS 1,685.50 - 1,685.50 101-0901-422.39-11 DUES/MEMBERSHIPS 1,593.00 - 1,593.00 101-0901-422.39-39 BANK CREDIT CARD CHARGES 9,975.45 - 9,975.45 101-0901-422.39-70 EDUCATION & TRAINING 58,313.83 (1,705.48) 4,744.90 61,353.25 101-0901-422.39-87 BOARD UPS 1,575.00 - 1,575.00 101-0901-422.39-89 MISC CHARGES & SERVICES 101.90 - 101.90 101-0901-422-39-90 FIRE PENSION EXPENSE- - 6,378,358.73 6,378,358.73 23,430,816.25 Human Rights 101-1008-415.10-01 REGULAR SALARIES 197,928.31 (9,789.44) 2,976.32 191,115.19 101-1008-415.10-09 PERMANENT PART TIME 17,785.90 (556.42) 164.82 17,394.30 101-1008-415.11-01 FICA - REGULAR 16,006.67 (760.84) 230.38 15,476.21 101-1008-415.11-04 PERF - REGULAR 22,168.02 (1,096.43) 333.34 21,404.93 101-1008-415.11-07 UNEMPLOYMENT COMP 522.96 - 522.96 101-1008-415.11-08 GROUP INSURANCE - HEALTH 37,921.92 - 37,921.92 101-1008-415.11-09 GROUP INSURANCE - LIFE 480.00 - 480.00 101-1008-415.21-02 PRINT SHOP 657.24 - 657.24 101-1008-415.21-03 CENTRAL STORES - OFFICE 297.28 - 297.28 101-1008-415.31-06 OTHER PROFESSIONAL SVCS 1,561.00 - 1,561.00 101-1008-415.31-71 CENTRAL STORES ALLOCATION 302.16 - 302.16 101-1008-415.32-02 POSTAGE / FREIGHT 6,569.65 - 6,569.65 101-1008-415.32-05 OTHER COMM/TRANS 509.16 - 509.16 101-1008-415.34-02 LIABILITY INSURANCE 1,704.00 - 1,704.00 101-1008-415.36-01 BUILDINGS 8,744.50 (71.50) 7.50 8,680.50 101-1008-415.36-02 OFFICE EQUIPMENT 1,151.07 - 12.19 1,163.26 101-1008-415.36-04 COMPUTER EQUIPMENT 3,143.64 - 3,143.64 101-1008-415.37-03 OFFICE SPACE 43,235.14 - 43,235.14 101-1008-415.39-10 SUBSCRIPTIONS 176.80 - 176.80 City of South Bend 6/18/2016 Page 12 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 101-1008-415.39-11 DUES & MEMBERSHIPS 50.00 - 50.00 101-1008-415.39-89 MISC CHARGES & SERVICES 420.00 - 420.00 101-1008-415.43-08 COMPUTER EQUIP. & NETWORK 10,407.30 (10,242.00) 165.30 352,950.64 Code Enforcement/Animal Control 101-1205-349.09-00 DEMOLITION AND BOARDING 876.00 - 876.00 876.00 Other 101-1500-415-39.89 HALL OF FAME ADJUSTMENT (OPERATING TRANS OUT)- 0.00 66,639.29 66,639.29 66,639.29 TOTAL GENERAL FUND 0.00 (0.00) (0.00) 0.00 (0.00) FUND 102 - RAINY DAY FUND - COMPLETED 3/18/16 102-0000-101.00-00 CASH 1,760,578.02 - - 1,760,578.02 102-0000-103.00-00 INVESTMENTS 6,918,304.00 - - 6,918,304.00 102-0000-116.00-00 INTEREST REC -INVESTMENTS 13,224.99 - 591.54 13,816.53 8,692,698.55 102-0000-271.00-00 FUND BALANCE(8,642,187.95) (380.02) - (8,642,567.97) (8,642,567.97) 102-0000-361.00-00 INTEREST ON INVESTMENTS(49,919.06) 380.02 (591.54) (50,130.58) (50,130.58) TOTAL RAINY DAY FUND 0.00 0.00- 0.00 0.00 FUND 103 - EXCESS LEVY - COMPLETED 3/18/16 103-0000-101.00-00 CASH 742.42 - - 742.42 103-0000-103.00-00 INVESTMENTS 2,917.38 - - 2,917.38 103-0000-116.00-00 INTEREST REC -INVESTMENTS 5.58 - 0.25 5.83 3,665.63 103-0000-271.00-00 FUND BALANCE(3,647.54) - - (3,647.54) (3,647.54) 103-0000-361.00-00 INTEREST ON INVESTMENTS(17.84) - (0.25) (18.09) (18.09) TOTAL EXCESS LEVY 0.00 - - 0.00 0.00 FUND 201 - PARKS & RECREATION - COMPLETED 3/18/16 201-0000-101.00-00 CASH 784,448.75 - 784,448.75 201-0000-101.01-00 PETTY CASH 9,521.11 - 9,521.11 201-0000-103.00-00 INVESTMENTS 3,119,955.37 - 3,119,955.37 201-0000-115.00-00 ACCOUNTS RECEIVABLE- - 3,420.67 3,420.67 201-0000-116.00-00 INTEREST REC -INVESTMENTS 5,964.09 - 190.23 6,154.32 201-0000-130.00-00 INTERFUND RECEIVABLE- - 9,056.70 9,056.70 201-0000-142.00-00 INVENTORY-GOLF PROSHOP 43,813.42 - (9,207.53) 34,605.89 201-0000-144.00-00 CONCESSION INVENTORY 8,571.66 - 2,019.48 10,591.14 3,977,753.95 201-0000-202.00-00 ACCOUNTS PAYABLE(29.08) - (68,478.74) (68,507.82) 201-0000-202.65-00 PNC PCARD PAYABLE(3,196.62) - (3,196.62) 201-0000-204.00-00 DUE TO OTHER FUNDS- - (6,505.56) (6,505.56) 201-0000-205.00-00 REFUNDABLE DEPOSITS(1,361.09) - (1,361.09) 201-0000-227.10-00 PAYROLL ACCRUAL- - (76,869.67) (76,869.67) 201-0000-227.20-20 STATE SALES TAXES(830.34) - (830.34) (157,271.10) 201-0000-243.00-00 ENCUMBRANCES 70,755.15 - 70,755.15 201-0000-245.00-00 RESERVE FOR ENCUMBRANCES(70,755.15) - (70,755.15) 201-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(4,480,237.80) - (4,480,237.80) 201-0000-271.00-00 FUND BALANCE 932,189.94 264,901.91 1,197,091.85 (3,283,145.95) 201-0000-311.00-00 GENERAL PROPERTY TAX(7,487,554.34) 7,102.74 (7,480,451.60) 201-0000-312.02-00 AUTO EXCISE(514,154.44) - (514,154.44) 201-0000-312.03-00 COMMERCIAL VEHICLE TAX(152,069.98) - (152,069.98) 201-0000-338.00-00 PILOT TRANSFERS IN(884,835.48) - (884,835.48) 201-0000-360.00-00 MISCELLANEOUS REVENUE(10,235.84) - (10,235.84) 201-0000-360.51-00 INSURANCE REIMBURSEMENT(7,675.75) - (7,675.75) 201-0000-361.00-00 INTEREST ON INVESTMENTS(8,546.81) 101.35 (190.23) (8,635.69) 201-0000-380.10-99 MISC. REIMBURSEMENTS(30,144.31) - (30,144.31) 201-0000-391.01-00 SALE OF FIXED ASSETS(1,104.00) - (1,104.00) 201-1100-354.00-00 ORDINANCE VIOLATION 25.00 - 25.00 201-1100-360.00-00 MISCELLANEOUS REVENUE(234.11) 55.20 (200.00) (378.91) 201-1100-362.03-01 PICNIC RENTALS(3,245.21) - (3,245.21) 201-1100-362.03-02 PINHOOK PAVILION(10,275.00) - (10,275.00) 201-1100-362.03-03 PICNIC SHELTER(20,663.00) 120.00 (20,543.00) 201-1101-347.01-40 LEASE OF STADIUM(75,000.00) - (75,000.00) 201-1101-347.01-71 SITE MOWING(158,494.31) - (158,494.31) 201-1101-360.00-00 MISCELLANEOUS REVENUE(68,941.26) - (68,941.26) 201-1102-347.01-19 SEASON PASS SALES(160,697.34) - (160,697.34) 201-1102-347.01-20 GOLF COURSE GREEN FEES(428,135.90) - (40.00) (428,175.90) 201-1102-347.01-22 GOLF CART RENTALS(417,256.36) - (118.42) (417,374.78) 201-1102-347.01-23 PRO SHOP RETAIL SALES(133,027.76) - (58.42) (133,086.18) 201-1102-347.01-25 DRIVING RANGE(15,247.00) - (15,247.00) 201-1102-347.01-26 GIFT CERTIFICATES(3,193.68) - (648.00) (3,841.68) 201-1102-347.01-35 FOOD SALES(64,032.02) - (64,032.02) 201-1102-347.01-37 NON-ALCOHOLIC BEVERAGES(40,969.21) - (40,969.21) 201-1102-347.01-38 ALCOHOLIC BEVERAGE SALES(95,315.73) - (95,315.73) 201-1102-347.01-39 GOLF OUTINGS(2,846.02) - (2,846.02) 201-1102-347.99-00 CASH OVER/SHORT(144.95) - (144.95) 201-1102-360.00-00 MISCELLANEOUS REVENUE(9,056.12) 3.27 3,550.00 (5,502.85) 201-1102-392.00-00 INTERFUND TRANSFER IN- - (3,550.00) (3,550.00) 201-1103-347.01-10 SWIMMING POOL(35,833.15) - (35,833.15) 201-1103-347.01-35 FOOD SALES(2,342.84) 100.61 (46.64) (2,288.87) 201-1103-347.01-37 NON-ALCOHOLIC BEVERAGES(3,633.70) 144.79 (137.79) (3,626.70) 201-1103-347.01-50 EAST RACEWAY(43,005.00) - (43,005.00) 201-1103-347.01-60 ICE SKATING(34,801.00) 1,878.00 (1,726.00) (34,649.00) 201-1103-347.01-62 SKATE RENTAL\SHARP\LOCKERS(8,004.85) 379.20 (410.40) (8,036.05) 201-1103-347.01-90 RECREATION(7,969.00) - (7,969.00) 201-1103-347.99-00 CASH OVER/SHORT(336.06) (1.00) (35.00) (372.06) 201-1103-360.00-00 MISCELLANEOUS REVENUE(855.00) - (855.00) 201-1108-380.10-99 MISC. REIMBURSEMENTS(92,089.30) - (9,056.70) (101,146.00) 201-0000-393.00-00 EQUIPMENT LEASES- - (34,130.07) (34,130.07) (11,068,854.34) City of South Bend 6/18/2016 Page 13 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total Park Administration 201-1100-452.10-01 REGULAR 405,519.70 (18,857.81)5,908.86 392,570.75 201-1100-452.10-02 HOURLY 70,722.06 (3,356.29)1,059.11 68,424.88 201-1100-452.10-03 PART-TIME STAFF 70,057.16 (2,688.19)966.14 68,335.11 201-1100-452.10-04 OVERTIME 13,147.85 (1,650.17)11,497.68 201-1100-452.10-09 PERMANENT PART TIME 5,130.50 - 88.13 5,218.63 201-1100-452.10-11 PARK BOARD STIPEND 900.00 - 900.00 201-1100-452.11-01 FICA - REGULAR 41,785.47 (1,937.74)591.94 40,439.67 201-1100-452.11-04 PERF - REGULAR 54,805.04 (2,654.66)780.41 52,930.79 201-1100-452.11-07 UNEMPLOYMENT COMP 1,394.52 - 1,394.52 201-1100-452.11-08 GROUP INSURANCE - HEALTH 106,885.95 - 106,885.95 201-1100-452.11-09 GROUP INSURANCE - LIFE 1,195.00 - 1,195.00 201-1100-452.11-24 CELL PHONE ALLOWANCE 1,320.00 - 1,320.00 201-1100-452.21-02 STATIONERY & PRINTING 2,381.86 - 2,381.86 201-1100-452.21-03 CENTRAL STORES - OFFICE 2,246.89 - 2,246.89 201-1100-452.21-04 OTHER -OFFICE SUPPLIES 8,566.95 (662.36) 94.21 7,998.80 201-1100-452.21-05 SMALL OFFICE EQUIPMENT 600.00 - 600.00 201-1100-452.22-05 UNIFORMS 1,365.90 - 1,365.90 201-1100-452.22-24 OPERATION/MAINT. SUPPLIES 12,077.49 (298.75) 11,778.74 201-1100-452.23-01 BUILDING MATERIALS 5,670.00 (5,670.00) - 201-1100-452.23-20 SMALL TOOLS & EQUIPMENT 5,961.40 - 5,961.40 201-1100-452.31-01 LEGAL 25,861.56 - 25,861.56 201-1100-452.31-06 OTHER PROFESSIONAL SVCS 3,154.50 (1,028.50) 2,126.00 201-1100-452.31-70 ADM FEE ALLOCATION 44,615.64 - 44,615.64 201-1100-452.31-71 CENTRAL STORES ALLOCATION 2,475.72 - 2,475.72 201-1100-452.31-72 GIS ALLOCATION 10,811.28 - 10,811.28 201-1100-452.32-02 POSTAGE 5,083.89 (661.85) 458.01 4,880.05 201-1100-452.32-22 TRAVEL - AIRFARE 388.54 - 388.54 201-1100-452.32-23 TRAVEL - HOTEL 1,391.74 - 1,391.74 201-1100-452.32-24 TRAVEL - MEALS 333.52 - 333.52 201-1100-452.32-25 TRAVEL - OTHER 2,083.54 - 2,083.54 201-1100-452.33-03 PROMOTIONAL - PARK DEPT.400.00 - 400.00 201-1100-452.36-04 COMPUTER EQUIPMENT 34,187.40 - 34,187.40 201-1100-452.39-01 REFUNDS, AWARDS, INDEMNITIES 2,234.00 - 2,234.00 201-1100-452.39-10 SUBSCRIPTIONS-REC 1,313.00 - 1,313.00 201-1100-452.39-11 DUES 360.00 - 360.00 201-1100-452.39-70 EDUCATION & TRAINING 1,305.42 - 1,305.42 201-1100-452.39-89 CONTRACT SERVICES/CHARGES 33,770.27 (15.00) 428.50 34,183.77 952,397.75 Park Maintenance 201-1101-452.10-01 REGULAR 479,017.99 (23,332.13)7,584.67 463,270.53 201-1101-452.10-02 HOURLY 1,386,057.15 (66,445.18)20,222.00 1,339,833.97 201-1101-452.10-03 PART-TIME STAFF 272,703.71 (6,562.54)993.17 267,134.34 201-1101-452.10-04 OVERTIME 64,066.81 (1,752.68)1,317.40 63,631.53 201-1101-452.10-09 PERMANENT PART TIME 102,084.65 (592.34)1,308.19 102,800.50 201-1101-452.10-14 PRODUCTIVITY BONUS 8,875.00 (1,625.00)7,250.00 201-1101-452.11-01 FICA - REGULAR 173,590.04 (7,317.44)2,285.17 168,557.77 201-1101-452.11-04 PERF - REGULAR 214,567.96 (10,251.36)3,262.24 207,578.84 201-1101-452.11-07 UNEMPLOYMENT COMP 5,908.56 - 5,908.56 201-1101-452.11-08 GROUP INSURANCE - HEALTH 484,292.95 - 484,292.95 201-1101-452.11-09 GROUP INSURANCE - LIFE 5,110.00 - 5,110.00 201-1101-452.11-10 CLOTHING\SHOE ALLOWANCE 7,809.12 (126.00) 222.94 7,906.06 201-1101-452.11-11 TOOL ALLOWANCE 3,963.91 (317.95) 3,645.96 201-1101-452.11-24 CELL PHONE ALLOWANCE 2,985.00 - 2,985.00 201-1101-452.11-99 OTHER FRINGE BENEFITS 1,804.60 - 1,804.60 201-1101-452.21-02 STATIONERY & PRINTING 1,320.89 - 1,320.89 201-1101-452.21-03 CENTRAL STORES - OFFICE 29.26 - 29.26 201-1101-452.21-04 OTHER -OFFICE SUPPLIES 3,603.85 - 3,603.85 201-1101-452.22-01 CENTRAL SERVICE GASOLINE 145,158.44 - 145,158.44 201-1101-452.22-15 OTHER - CLEANING SUPPLIES 229.20 - 229.20 201-1101-452.22-20 C.S.- MEDICAL/SAFETY 124.24 - 124.24 201-1101-452.22-24 OPERATION/MAINT. SUPPLIES 92,410.67 (327.21) 850.00 92,933.46 201-1101-452.22-25 PLANTS CHEM. SEED & FERT.10,104.19 (1,990.00) 8,114.19 201-1101-452.22-99 GAS OTHER 206.99 (51.11) 155.88 201-1101-452.23-01 BUILDING MATERIALS 32,743.37 (285.00) 2,316.64 34,775.01 201-1101-452.23-10 REPAIR PARTS 37,680.19 (640.17) 37,040.02 201-1101-452.23-20 SMALL TOOLS & EQUIPMENT 12,247.58 (1,506.34) 10,741.24 201-1101-452.23-99 REPAIR & MAINT. MATERIALS 60,423.51 (1,460.41) 2,108.87 61,071.97 201-1101-452.31-06 OTHER PROFESSIONAL SVCS 1,807.50 - 1,807.50 201-1101-452.31-70 ADM FEE ALLOCATION 143,784.36 - 143,784.36 201-1101-452.31-71 CENTRAL STORES ALLOCATION 13,597.32 - 13,597.32 201-1101-452.32-02 POSTAGE 2,370.39 - 117.00 2,487.39 201-1101-452.32-04 TELEPHONE 33,560.78 (615.46) 1,664.50 34,609.82 201-1101-452.32-05 OTHER COMM/TRANS 15,463.28 (37.02) 15,426.26 201-1101-452.32-23 TRAVEL - HOTEL 239.40 - 239.40 201-1101-452.32-24 TRAVEL - MEALS 30.70 - 30.70 201-1101-452.35-01 ELECTRIC 306,973.79 - 306,973.79 201-1101-452.35-02 GAS 78,924.37 - 279.97 79,204.34 201-1101-452.35-03 TRASH REMOVAL 3,433.70 - 3,433.70 201-1101-452.35-04 WATER 56,952.90 (3,075.98) 6,254.72 60,131.64 201-1101-452.36-01 BUILDINGS 5,187.98 - 5,187.98 201-1101-452.36-02 OFFICE EQUIPMENT 8,077.77 (176.71) 205.43 8,106.49 201-1101-452.36-03 AUTOMOTIVE EQUIPMENT 216,732.52 - 216,732.52 201-1101-452.36-06 RADIO MAINTENANCE 2,582.26 - 2,582.26 201-1101-452.36-10 EXTERMINATING 3,523.00 (137.00) 252.00 3,638.00 201-1101-452.37-11 CAPITAL LEASE PRINCIPAL 292,172.38 - 292,172.38 201-1101-452.37-12 CAPITAL LEASE INTEREST 7,685.78 - 7,685.78 City of South Bend 6/18/2016 Page 14 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 201-1101-452.39-10 SUBSCRIPTIONS-REC 125.00 - 125.00 201-1101-452.39-70 EDUCATION & TRAINING 3,543.80 - 3,543.80 201-1101-452.39-89 CONTRACT SERVICES/CHARGES 215,634.84 (4,283.63) 48,057.40 259,408.61 4,987,917.30 Golf Courses 201-1102-452.10-01 REGULAR 242,140.83 (10,175.24)2,399.98 234,365.57 201-1102-452.10-02 HOURLY 120,790.15 (5,775.92)1,828.42 116,842.65 201-1102-452.10-03 PART-TIME STAFF 85,644.33 (1,346.00)40.47 84,338.80 201-1102-452.10-04 OVERTIME 22,783.53 (118.45)20.05 22,685.13 201-1102-452.10-09 PERMANENT PART TIME 185,102.70 0.00 349.89 185,452.59 201-1102-452.11-01 FICA - REGULAR 49,305.72 (1,250.45)330.71 48,385.98 201-1102-452.11-04 PERF - REGULAR 42,380.99 (1,789.06)475.83 41,067.76 201-1102-452.11-07 UNEMPLOYMENT COMP 1,715.04 - 1,715.04 201-1102-452.11-08 GROUP INSURANCE - HEALTH 90,174.83 - 90,174.83 201-1102-452.11-09 GROUP INSURANCE - LIFE 895.00 - 895.00 201-1102-452.11-10 CLOTHING\SHOE ALLOWANCE 244.05 - 244.05 201-1102-452.11-11 TOOL ALLOWANCE 641.32 - 641.32 201-1102-452.11-24 CELL PHONE ALLOWANCE 660.00 - 660.00 201-1102-452.11-99 OTHER FRINGE BENEFITS 400.00 - 400.00 201-1102-452.21-02 STATIONERY & PRINTING 705.48 - 705.48 201-1102-452.21-04 OTHER -OFFICE SUPPLIES 1,506.08 - 1,506.08 201-1102-452.21-05 SMALL OFFICE EQUIPMENT 1,750.00 - 1,750.00 201-1102-452.22-01 CENTRAL SERVICE GASOLINE 2,178.19 - 2,178.19 201-1102-452.22-03 OIL 898.93 - 898.93 201-1102-452.22-24 OPERATION/MAINT. SUPPLIES 18,970.29 - 18,970.29 201-1102-452.22-25 PLANTS CHEM. SEED & FERT.111,305.84 - 111,305.84 201-1102-452.22-29 INVENTORY "FOR SALE"144,838.04 (547.16) 2,963.36 147,254.24 201-1102-452.22-30 CONCESSIONS INVENTORY 113,376.95 - 129.70 113,506.65 201-1102-452.22-99 GAS OTHER 26,347.00 - 26,347.00 201-1102-452.23-10 REPAIR PARTS 42,572.54 - 42,572.54 201-1102-452.23-99 REPAIR & MAINT. MATERIALS 4,576.72 - 4,576.72 201-1102-452.31-06 OTHER PROFESSIONAL SVCS 1,115.00 - 1,115.00 201-1102-452.31-70 ADM FEE ALLOCATION 45,434.64 - 45,434.64 201-1102-452.31-71 CENTRAL STORES ALLOCATION 1,306.08 - 1,306.08 201-1102-452.32-04 TELEPHONE 8,160.00 - 8,160.00 201-1102-452.32-05 OTHER COMM/TRANS 4,624.50 - 4,624.50 201-1102-452.33-02 PUBLICATION LEGAL NOTICE 46.64 - 46.64 201-1102-452.35-01 ELECTRIC 47,057.99 - 47,057.99 201-1102-452.35-02 GAS 23,071.90 - 23,071.90 201-1102-452.35-03 TRASH REMOVAL 4,999.96 - 4,999.96 201-1102-452.35-04 WATER 150.00 - 150.00 201-1102-452.36-03 AUTOMOTIVE EQUIPMENT 3,377.55 - 3,377.55 201-1102-452.36-10 EXTERMINATING 1,982.00 (170.00) 58.00 1,870.00 201-1102-452.39-10 SUBSCRIPTIONS-REC(190.00) - (190.00) 201-1102-452.39-39 BANK CREDIT CARD CHARGES 19,312.70 - 19,312.70 201-1102-452.39-89 CONTRACT SERVICES/CHARGES 43,106.04 (934.64) 242.52 42,413.92 1,502,191.56 Recreation 201-1103-452.10-01 REGULAR 1,048,717.26 (47,900.90)16,428.40 1,017,244.76 201-1103-452.10-03 PART-TIME STAFF 255,942.63 (8,596.17)2,193.52 249,539.98 201-1103-452.10-04 OVERTIME 561.43 (22.50)538.93 201-1103-452.10-05 TEMPORARY SERVICES 4,556.50 0.00 4,556.50 201-1103-452.10-09 PERMANENT PART TIME 102,364.46 (3,160.80)1,073.30 100,276.96 201-1103-452.11-01 FICA - REGULAR 104,445.63 (4,365.46)1,445.04 101,525.21 201-1103-452.11-04 PERF - REGULAR 117,385.72 (5,343.09)1,839.98 113,882.61 201-1103-452.11-07 UNEMPLOYMENT COMP 3,699.00 - 3,699.00 201-1103-452.11-08 GROUP INSURANCE - HEALTH 249,437.91 - 249,437.91 201-1103-452.11-09 GROUP INSURANCE - LIFE 2,970.00 - 2,970.00 201-1103-452.11-24 CELL PHONE ALLOWANCE 2,640.00 - 2,640.00 201-1103-452.21-02 STATIONERY & PRINTING 1,131.09 - 1,131.09 201-1103-452.21-03 CENTRAL STORES - OFFICE 481.49 - 481.49 201-1103-452.21-04 OTHER -OFFICE SUPPLIES 113.80 - 113.80 201-1103-452.21-05 SMALL OFFICE EQUIPMENT 1,750.00 - 1,750.00 201-1103-452.22-05 UNIFORMS 3,063.51 - 3,063.51 201-1103-452.22-20 C.S.- MEDICAL/SAFETY 1,599.48 - 1,599.48 201-1103-452.22-22 OTHER - MEDICAL/SAFETY 1,412.29 - 1,412.29 201-1103-452.22-23 RECREATION SUPPLIES 43,629.32 (3,102.71) 5,409.37 45,935.98 201-1103-452.22-24 OPERATION/MAINT. SUPPLIES 11,343.00 (181.76) 77.25 11,238.49 201-1103-452.22-30 CONCESSIONS INVENTORY 3,942.58 (989.90) 178.40 3,131.08 201-1103-452.31-06 OTHER PROFESSIONAL SVCS 3,568.00 - 3,568.00 201-1103-452.31-70 ADM FEE ALLOCATION 62,667.84 - 62,667.84 201-1103-452.32-21 TRAVEL - MILEAGE 2,399.35 (132.16) 2,267.19 201-1103-452.32-25 TRAVEL - OTHER 3.00 - 3.00 201-1103-452.33-03 PROMOTIONAL - PARK DEPT.18,782.23 - 775.00 19,557.23 201-1103-452.39-01 REFUNDS, AWARDS, INDEMNITIES 56.00 - 56.00 201-1103-452.39-10 SUBSCRIPTIONS-REC 1,806.00 - 1,806.00 201-1103-452.39-39 BANK CREDIT CARD CHARGES 9,548.56 - 9,548.56 201-1103-452.39-70 EDUCATION & TRAINING 600.15 - 600.15 201-1103-452.39-89 CONTRACT SERVICES/CHARGES 65,588.71 (362.00) 588.35 65,815.06 201-1103-452.39-99 MILEAGE REIMBURSEMENT 62.27 - 62.27 2,082,120.37 Zoo 201-1104-452.10-02 HOURLY 42,813.84 (2,029.35) 642.56 41,427.05 201-1104-452.10-04 OVERTIME 1,230.08 - 1,230.08 201-1104-452.11-01 FICA - REGULAR 3,193.58 (143.56) 45.68 3,095.70 201-1104-452.11-04 PERF - REGULAR 4,932.99 (227.29) 71.97 4,777.67 201-1104-452.11-07 UNEMPLOYMENT COMP 109.56 - 109.56 201-1104-452.11-08 GROUP INSURANCE - HEALTH 12,090.48 - 12,090.48 201-1104-452.11-09 GROUP INSURANCE - LIFE 120.00 - 120.00 201-1104-452.11-10 CLOTHING\SHOE ALLOWANCE(92.01) - (92.01) City of South Bend 6/18/2016 Page 15 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 201-1104-452.11-99 OTHER FRINGE BENEFITS 165.00 - 165.00 201-1104-452.22-01 CENTRAL SERVICE GASOLINE 738.23 - 738.23 201-1104-452.31-06 OTHER PROFESSIONAL SVCS 12,692.99 - 12,692.99 201-1104-452.31-20 ZOOLOGICAL SOCIETY 734,490.78 - 734,490.78 201-1104-452.36-03 AUTOMOTIVE EQUIPMENT 7,856.58 - 7,856.58 201-1104-452.39-01 REFUNDS, AWARDS, INDEMNITIES 10.00 (10.00) - 201-1104-452.39-89 CONTRACT SERVICES/CHARGES(368.75) - (368.75) 818,333.36 Greenhouse 201-1106-452.23-99 REPAIR & MAINT. MATERIALS 85.50 - 85.50 201-1106-452.31-70 ADM FEE ALLOCATION 1,622.64 - 1,622.64 201-1106-452.32-05 OTHER COMM/TRANS 689.70 - 689.70 201-1106-452.35-01 ELECTRIC 125.56 - 125.56 201-1106-452.35-02 GAS 19,831.27 - 19,831.27 201-1106-452.35-03 TRASH REMOVAL 2,205.99 - 2,205.99 201-1106-452.39-89 CONTRACT SERVICES/CHARGES 20,177.00 - 20,177.00 44,737.66 Graffiti Removal 201-1108-452.10-01 REGULAR 41,670.61 (1,975.56) 625.34 40,320.39 201-1108-452.10-03 PART-TIME STAFF 4,141.24 (1,194.09) 2,947.15 201-1108-452.10-09 PERMANENT PART TIME 22,153.76 - 533.62 22,687.38 201-1108-452.11-01 FICA - REGULAR 4,919.28 (238.81) 87.44 4,767.91 201-1108-452.11-04 PERF - REGULAR 4,667.17 (221.26) 70.04 4,515.95 201-1108-452.11-07 UNEMPLOYMENT COMP 155.04 - 155.04 201-1108-452.11-08 GROUP INSURANCE - HEALTH 12,090.48 - 12,090.48 201-1108-452.11-09 GROUP INSURANCE - LIFE 120.00 - 120.00 201-1108-452.22-24 OPERATION/MAINT. SUPPLIES 8,342.67 - 1,110.00 9,452.67 201-1108-452.23-20 SMALL TOOLS & EQUIPMENT 949.72 - 949.72 201-1108-452.31-70 ADM FEE ALLOCATION 3,096.12 - 3,096.12 201-1108-452.32-04 TELEPHONE 1,348.15 (91.80) 142.16 1,398.51 201-1108-452.43-03 COMPUTER LEASES- - 34,130.07 34,130.07 136,631.39 201-1100-452.22-24 INVENTORY ADJUSTMENTS- 0.00 7,188.05 7,188.05 7,188.05 TOTAL PARKS & RECREATION 0.00 (0.00) (0.00) (0.00) 0.00 FUND 202 - MOTOR VEHICLE HIGHWAY - COMPLETED 3/18/16 202-0000-101.00-00 CASH 1,057,081.66 - 1,057,081.66 202-0000-103.00-00 INVESTMENTS 4,153,870.04 - 4,153,870.04 202-0000-115.00-00 ACCOUNTS RECEIVABLE- - 40,944.92 40,944.92 202-0000-115.10-01 INTERGOVERNMENTAL- - 789,902.36 789,902.36 202-0000-130.00-00 INTERFUND RECEIVABLE- - 69.28 69.28 202-0000-115.85-00 A/R CURB LOAN PROGRAM 6,536.36 - 6,536.36 202-0000-116.00-00 INTEREST REC -INVESTMENTS 7,940.51 - 391.28 8,331.79 6,056,736.41 202-0000-202.00-00 ACCOUNTS PAYABLE- - (184,357.31) (184,357.31) 202-0000-202.65-00 PNC PCARD PAYABLE(78,500.00) - (78,500.00) 202-0000-204.10-00 DUE TO OTHER FUNDS- - (578.53) (578.53) 202-0000-227.10-00 ACCRUED PAYROLL- - (46,619.35) (46,619.35) (310,055.19) 202-0000-243.00-00 ENCUMBRANCES 633,516.54 - 633,516.54 202-0000-245.00-00 RESERVE FOR ENCUMBRANCES(633,516.54) - (633,516.54) 202-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(3,019,493.26) - (3,019,493.26) 202-0000-271.00-00 FUND BALANCE(862,431.22) (177,507.02) (1,039,938.24) (4,059,431.50) 202-0000-335.07-00 GASOLINE TAX DIST. M.V.H.(3,679,370.83) 263,297.85 (279,365.22) (3,695,438.20) 202-0000-335.09-00 WHEEL TAX(2,135,440.80) 486,720.45 (549,340.31) (2,198,060.66) 202-0000-361.00-00 INTEREST ON INVESTMENTS(27,508.08) 177.73 (391.28) (27,721.63) 202-0000-391.01-00 SALE OF FIXED ASSETS(13,528.60) - (13,528.60) 202-0000-392.00-00 INTER-FUND OPER. TRANSFER(3,703,000.00) - (3,703,000.00) 202-0607-342.03-00 TRAFFIC SIGNAL MAINTENANCE(255,528.53) 24,376.60 (231,151.93) 202-0607-360.02-00 SALE OF SCRAP METAL(5,714.12) - (5,714.12) 202-0607-380.10-18 SALE OF SIGNS - MATERIALS(31,735.60) 733.12 (1,084.45) (32,086.93) 202-0607-380.10-99 MISC. REIMBURSEMENTS(5,155.14) - (1,126.58) (6,281.72) 202-0619-360.86-00 SEWER CONCRETE UTILITY CUT MAT(38,966.66) 324.00 (38,642.66) 202-0000-393.00-00 EQUIPMENT LEASES- - (623,430.07) (623,430.07) (10,575,056.52) 202-0607-431.10-01 REGULAR 485,980.44 (30,229.09)7,363.10 463,114.45 202-0607-431.10-02 HOURLY 1,450,335.01 (72,829.72)21,014.56 1,398,519.85 202-0607-431.10-03 SEASONAL & INTERNS 40,668.32 (1,848.72)579.20 39,398.80 202-0607-431.10-04 OVERTIME PAY 249,973.80 (20,734.65)4,094.89 233,334.04 202-0607-431.10-08 OVERTIME - SPECIAL EVENTS 17,964.86 - 17,964.86 202-0607-431.10-09 PERMANENT PART-TIME 70,860.99 (3,499.34)871.58 68,233.23 202-0607-431.10-13 CONTRACT ADDITIONAL PAYS 45,402.37 (5,481.30)1,620.38 41,541.45 202-0607-431.10-14 PRODUCTIVITY BONUS 9,356.09 (9,226.32)129.77 202-0607-431.11-01 FICA - REGULAR 177,377.34 (10,578.54)2,617.69 169,416.49 202-0607-431.11-04 PERF - REGULAR 252,368.21 (14,587.12)3,818.42 241,599.51 202-0607-431.11-07 UNEMPLOYMENT COMP 6,860.52 - 6,860.52 202-0607-431.11-08 HEALTH INSURANCE 465,931.65 - 465,931.65 202-0607-431.11-09 LIFE INSURANCE 5,467.90 - 5,467.90 202-0607-431.11-11 SHOE ALLOWANCE 9,079.88 - 9,079.88 202-0607-431.11-12 AUTO ALLOWANCE 727.50 - 727.50 202-0607-431.11-24 CELL PHONE ALLOWANCE 5,138.25 - 5,138.25 202-0607-431.11-99 OTHER FRINGE BENEFITS 3,014.36 - 3,014.36 202-0607-431.21-02 PRINT SHOP 624.60 - 624.60 202-0607-431.21-03 C.S.-OFFICE SUPPLIES 696.26 - 696.26 202-0607-431.21-04 OTHER - OFFICE SUPPLIES 2,333.96 (324.17) 2,009.79 202-0607-431.22-01 CENTRAL SERVICE GASOLINE 290,390.49 - 290,390.49 202-0607-431.22-02 COMPRESSED GAS 4,302.01 (16.32) 352.10 4,637.79 202-0607-431.22-05 UNIFORMS 12,915.65 (428.52) 447.72 12,934.85 202-0607-431.22-06 COMPUTER SUPPLIES 2,362.21 (117.58) 2,244.63 202-0607-431.22-21 C.S.-CLEANING SUPPLIES 1,613.28 - 1,613.28 202-0607-431.22-22 OTHER-MEDICAL/SAFETY 2,294.59 - 2,294.59 City of South Bend 6/18/2016 Page 16 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 202-0607-431.22-24 OTHER OPERATING SUPPLIES 3,765.48 (338.69) 46.74 3,473.53 202-0607-431.22-30 TRAFFIC/SIGN/OTHER 112,881.97 (2,496.66) 18,844.57 129,229.88 202-0607-431.22-40 SIGNALS/LIGHTS 144,404.11 (1,194.40) 15,893.94 159,103.65 202-0607-431.23-01 BUILDING MATERIALS 1,726.39 - 1,726.39 202-0607-431.23-02 STREET MATERIAL 906,552.48 (267,470.97) 48,083.97 687,165.48 202-0607-431.23-03 CONCRETE SUPPLIES/REPAIRS 9,506.38 (205.00) 9,301.38 202-0607-431.23-20 SMALL TOOLS & EQUIPMENT 77,547.14 (16,236.00) 3,091.29 64,402.43 202-0607-431.23-24 OTHER OPERATING SUPPLIES 340.80 - 340.80 202-0607-431.23-40 SALT 447,997.45 (56,221.04) 20,333.59 412,110.00 202-0607-431.23-99 OTHER REPAIR & MAINT. SUP 929.93 - 929.93 202-0607-431.31-01 LEGAL SERVICES 326.50 (326.50) - 202-0607-431.31-06 OTHER PROFESSIONAL SVCS 2,230.00 (93.68) 2,136.32 202-0607-431.31-70 ADM FEE ALLOCATION 238,658.04 - 238,658.04 202-0607-431.31-71 CENTRAL STORES ALLOCATION 2,933.88 - 2,933.88 202-0607-431.32-04 TELEPHONE 6,240.00 (558.12) 178.31 5,860.19 202-0607-431.32-21 TRAVEL - MILEAGE 184.58 - 184.58 202-0607-431.32-23 TRAVEL - HOTEL 1,184.04 - 1,184.04 202-0607-431.32-24 TRAVEL - MEALS 494.62 - 494.62 202-0607-431.32-25 TRAVEL - OTHER 93.00 - 93.00 202-0607-431.33-02 PUBLICATION LEGAL NOTICE 169.81 - 169.81 202-0607-431.34-02 LIABILITY INSURANCE 292,320.00 - 292,320.00 202-0607-431.35-01 ELECTRIC 19,702.39 - 19,702.39 202-0607-431.35-02 GAS 16,691.79 - 16,691.79 202-0607-431.35-04 WATER 7,250.20 (618.50) 578.53 7,210.23 202-0607-431.36-01 BUILDING/STREET MAINTENANCE 211,943.39 (1,635.23) 8,139.02 218,447.18 202-0607-431.36-02 OFFICE EQUIPMENT 2,321.28 (153.34) 132.65 2,300.59 202-0607-431.36-03 AUTOMOTIVE EQUIPMENT 951,372.53 - 951,372.53 202-0607-431.36-04 COMPUTER EQUIPMENT 9,038.04 - 9,038.04 202-0607-431.36-05 OTHER EQUIPMENT 4,284.39 - 1,624.31 5,908.70 202-0607-431.36-06 RADIO REPAIR 3,980.11 - 3,980.11 202-0607-431.37-02 EQUIPMENT & CAPITAL LEASE 1,350.03 - 1,350.03 202-0607-431.37-11 CAPITAL LEASE PRINCIPAL 357,769.38 - 357,769.38 202-0607-431.37-12 CAPITAL LEASE INTEREST 19,933.82 - 19,933.82 202-0607-431.39-10 SUBSCRIPTIONS 8,108.68 - 8,108.68 202-0607-431.39-70 EDUCATION AND TRAINING 4,839.00 (100.00) 4,739.00 202-0607-431.39-89 MISC. CHARGES AND SERVICE 1,260.46 (78.24) 17.74 1,199.96 202-0607-431.43-01 FURNITURE AND FIXTURES 39,458.00 - 39,458.00 78,916.00 202-0619-431.10-01 REGULAR 64,385.03 (3,206.33) 955.02 62,133.72 202-0619-431.10-02 HOURLY 166,697.63 (6,536.61) 2,522.30 162,683.32 202-0619-431.10-03 SEASONAL & INTERNS 17,435.00 - 17,435.00 202-0619-431.10-04 OVERTIME PAY 9,325.04 (1,621.26) 252.35 7,956.13 202-0619-431.10-13 CONTRACT ADDITIONAL PAYS 4,599.99 (422.78) 190.06 4,367.27 202-0619-431.10-14 PRODUCTIVITY BONUS 1,000.00 (1,000.00) - 202-0619-431.11-01 FICA - REGULAR 19,022.20 (931.99) 280.79 18,371.00 202-0619-431.11-04 PERF - REGULAR 26,892.93 (1,342.57) 439.01 25,989.37 202-0619-431.11-07 UNEMPLOYMENT COMP 699.96 - 699.96 202-0619-431.11-08 HEALTH INSURANCE 56,800.18 - 56,800.18 202-0619-431.11-09 LIFE INSURANCE 563.75 - 563.75 202-0619-431.11-11 SHOE ALLOWANCE 747.50 - 747.50 202-0619-431.11-12 AUTO ALLOWANCE 7.50 - 7.50 202-0619-431.11-24 CELL PHONE ALLOWANCE 562.75 - 562.75 202-0619-431.11-99 OTHER FRINGE BENEFITS 400.00 - 400.00 202-0619-431.22-05 UNIFORMS 1,207.40 (46.42) 39.02 1,200.00 202-0619-431.23-03 CONCRETE SUPPLIES/REPAIRS 56,980.97 - 4,521.63 61,502.60 202-0619-431.23-21 C.S.-SMALL TOOLS & EQUIP.1,962.67 - 1,962.67 202-0619-431.23-24 OTHER OPERATING SUPPLIES 2,920.45 - 46.66 2,967.11 202-0619-431.31-06 OTHER PROFESSIONAL SVCS 565,242.35 (65,387.01) 23,106.05 522,961.39 202-0619-431.31-70 ADM FEE ALLOCATION 32,791.80 - 32,791.80 202-0619-431.32-02 POSTAGE 0.90 - 0.90 202-0619-431.33-02 PUBLICATION LEGAL NOTICE 294.64 - 294.64 202-0619-431.39-05 CURB & SIDEWALK REIMBURSE 76,573.00 - 76,573.00 202-0619-431.43-03 EQUIPMENT & CAPITAL LEASE- - 623,430.07 623,430.07 8,887,806.80 TOTAL MOTOR VEHICLE HIGHWAY 0.00 0.00 - 0.00 - FUND 203 - RECREATION - NONREVERTING - COMPLETED 3/18/16 203-0000-101.00-00 CASH 165,960.93 - 165,960.93 203-0000-101.01-00 PETTY CASH 715.15 - 715.15 203-0000-103.00-00 INVESTMENTS 654,964.32 - 654,964.32 203-0000-115.00-00 ACCOUNTS RECEIVABLE- - 2,337.47 2,337.47 203-0000-116.00-00 INTEREST REC -INVESTMENTS 1,252.03 - 56.60 1,308.63 203-0000-130.00-00 INTERFUND RECEIVABLE- - 1,303.93 1,303.93 826,590.43 203-0000-202.00-00 ACCOUNTS PAYABLE- - (11,122.23) (11,122.23) 203-0000-202.65-00 PNC PCARD PAYABLE(1,185.00) - (1,185.00) 203-0000-227.10-00 PAYROLL ACCRUAL- - (3,863.99) (3,863.99) (16,171.22) 203-0000-243.00-00 ENCUMBRANCES 11,550.04 - 11,550.04 203-0000-245.00-00 RESERVE FOR ENCUMBRANCES(11,550.04) - (11,550.04) 203-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(314,683.28) - (314,683.28) 203-0000-271.00-00 FUND BALANCE(499,229.03) 11,323.67 (487,905.36) (802,588.64) 203-1103-347.01-35 FOOD SALES(41,390.16) - (41,390.16) 203-1103-347.01-37 NON-ALCOHOLIC BEVERAGES(23,049.74) - (23,049.74) 203-1103-347.01-90 RECREATION(880,081.80) 6,343.51 (3,641.40) (877,379.69) 203-1103-347.99-00 CASH OVER/SHORT(196.17) 50.00 (146.17) 203-1103-360.00-00 MISCELLANEOUS REVENUE(58,416.44) 8,092.28 (50,324.16) 203-1103-361.00-00 INTEREST ON INVESTMENTS(5,003.81) 35.54 (56.60) (5,024.87) (997,314.79) 203-1103-452.10-01 REGULAR 36,643.12 (1,729.97)570.42 35,483.57 203-1103-452.10-03 PART-TIME STAFF 124,182.96 (1,386.20)225.50 123,022.26 City of South Bend 6/18/2016 Page 17 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 203-1103-452.10-04 OVERTIME 224.35 0.00 224.35 203-1103-452.10-05 TEMPORARY SERVICES 137,803.52 (4,104.25)4,526.38 138,225.65 203-1103-452.10-09 PERMANENT PART TIME 174,805.90 (8,183.04)2,734.67 169,357.53 203-1103-452.11-01 FICA - REGULAR 25,713.24 (870.87)272.07 25,114.44 203-1103-452.11-04 PERF - REGULAR 4,086.95 (193.76)61.33 3,954.52 203-1103-452.11-07 UNEMPLOYMENT COMP 1,309.58 - 1,309.58 203-1103-452.11-08 GROUP INSURANCE - HEALTH 1,650.48 - 1,650.48 203-1103-452.11-09 GROUP INSURANCE - LIFE 120.00 - 120.00 203-1103-452.21-02 STATIONERY & PRINTING 19,595.30 - 19,595.30 203-1103-452.21-05 SMALL OFFICE EQUIPMENT 4,294.24 - 4,294.24 203-1103-452.22-05 UNIFORMS 461.50 - 461.50 203-1103-452.22-23 RECREATION SUPPLIES 140,316.94 (7,574.93)2,000.51 134,742.52 203-1103-452.22-24 OPERATION/MAINT. SUPPLIES 7,643.02 (191.83)665.50 8,116.69 203-1103-452.22-29 INVENTORY "FOR SALE"3,498.30 - 3,498.30 203-1103-452.22-30 CONCESSIONS INVENTORY 65,986.10 (665.81)65,320.29 203-1103-452.23-99 REPAIR & MAINT. MATERIALS 115.38 - 115.38 203-1103-452.31-70 ADM FEE ALLOCATION 44,003.25 - 44,003.25 203-1103-452.32-02 POSTAGE 131.38 - 131.38 203-1103-452.32-21 TRAVEL - MILEAGE 774.55 - 774.55 203-1103-452.32-22 TRAVEL - AIRFARE 3,582.92 - 3,582.92 203-1103-452.32-23 TRAVEL - HOTEL 5,794.35 - 5,794.35 203-1103-452.32-24 TRAVEL - MEALS 2,269.02 - 2,269.02 203-1103-452.32-25 TRAVEL - OTHER 421.14 - 421.14 203-1103-452.33-03 PROMOTIONAL - PARK DEPT.20,453.54 - 735.00 21,188.54 203-1103-452.39-01 REFUNDS, AWARDS, INDEMNITIES 23,726.02 (62.00) 23,664.02 203-1103-452.39-10 SUBSCRIPTIONS-REC 4,958.80 - 4,958.80 203-1103-452.39-70 EDUCATION & TRAINING 6,830.26 - 6,830.26 203-1103-452.39-89 CONTRACT SERVICES/CHARGES 135,396.89 (882.34) 3,194.84 137,709.39 203-1103-452.50-02 INTER-FUND OPER. TRANSFERS 3,550.00 - 3,550.00 989,484.22 TOTAL RECREATION - NONREVERTING(0.00) (0.00) - (0.00) - FUND 209 - STUDEBAKER/OLIVER REVERTING GRANTS - COMPLETED 3/18/16 209-0000-101.00-00 CASH 224,262.52 - 224,262.52 209-0000-103.00-00 INVESTMENTS 881,253.90 - 881,253.90 209-0000-112.00-00 PROPERTY HELD FOR RESALE 3,551.00 - (3,550.00) 1.00 209-0000-115.02-01 ADVANCE FROM OTHER FUNDS 500,000.00 - 500,000.00 209-0000-116.00-00 INTEREST REC -INVESTMENTS 1,684.60 - 74.92 1,759.52 1,607,276.94 209-0000-202.00-00 ACCOUNTS PAYABLE- - (23,231.83) (23,231.83) (23,231.83) 209-0000-243.00-00 ENCUMBRANCES 483,250.33 - 483,250.33 209-0000-245.00-00 RESERVE FOR ENCUMBRANCES(483,250.33) - (483,250.33) 209-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(4,278,254.13) - (4,278,254.13) 209-0000-271.00-00 FUND BALANCE 2,688,238.29 3,327.23 2,691,565.52 (1,586,688.61) 209-0000-361.00-00 INTEREST ON INVESTMENTS(6,309.15) 47.77 (74.92) (6,336.30) 209-1403-331.10-13 E.P.A. FUNDS(108,596.70) - (108,596.70) 209-1403-331.10-20 BROWNFIELD MATCHING GRANT(20,000.00) - (20,000.00) (134,933.00) 209-1403-460.31-06 OTHER PROF SERVICES 114,169.67 (3,375.00) 26,781.83 137,576.50 137,576.50 TOTAL STUDEBAKER/OLIVER REVERTING GRANTS 0.00 - - - - FUND 210 - DEPT. COMMUNITY INVESTMENT STATE GRANTS - COMPLETED 3/23/16 210-0000-101.00-00 CASH 157,121.04 - 157,121.04 210-0000-103.00-00 INVESTMENTS 3,228.92 - 3,228.92 210-0000-115.00-00 ACCOUNTS RECEIVABLE- - 1,633,936.77 1,633,936.77 210-0000-115.87-01 LOAN RECEIVABLE 423,820.93 - (44,806.23) 379,014.70 210-0000-116.00-00 INTEREST REC -INVESTMENTS 6.17 - 5.86 12.03 2,173,313.46 210-0000-202.00-00 ACCOUNTS PAYABLE- - (1,462,492.05) (1,462,492.05) (1,462,492.05) 210-0000-243.00-00 ENCUMBRANCES 1,863,485.50 - 1,863,485.50 210-0000-245.00-00 RESERVE FOR ENCUMBRANCES(1,863,485.50) - (1,863,485.50) 210-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(823,953.62) - (823,953.62) 210-0000-271.00-00 FUND BALANCE 70,699.87 12,185.67 82,885.54 (741,068.08) 210-0000-361.00-00 INTEREST ON INVESTMENTS(2,028.64) 14.33 (5.86) (2,020.17) 210-1041-361.01-08 BOSCH - INTEREST IDFA(9,201.60) - (9,201.60) 210-1041-399.02-02 BOSCH - PRINCIPAL INCOME(44,806.23) - 44,806.23 - 210-1042-334.13-02 IDGF(800,000.00) - (800,000.00) 210-1060-334.10-00 ECON. DEVELOPMENT & ASSIST.(156,299.34) - (1,633,936.77) (1,790,236.11) 210-1060-360.05-01 REIMBURSEMENT REVENUE(748.50) - (748.50) (2,602,206.38) 210-1041-460.38-01 PRINCIPAL 59,966.23 - 59,966.23 210-1041-460.38-02 INTEREST 12,044.21 - 12,044.21 210-1042-460.42-07 EQUIPMENT 800,000.00 - 858,470.00 1,658,470.00 210-1060-460.39-82 DEMOLITION & CLEARANCE 310,150.56 (12,200.00) 604,022.05 901,972.61 2,632,453.05 TOTAL DEPT. COMMUNITY INVESTMENT STATE GRANTS - - - - - FUND 211 - DCI OPERATING FUND - COMPLETED 3/18/16 211-0000-101.00-00 CASH 227,319.14 - 227,319.14 211-0000-103.00-00 INVESTMENTS 893,265.13 - 893,265.13 211-0000-115.00-00 ACCOUNTS RECEIVABLE- - 29,644.00 29,644.00 211-0000-116.00-00 INTEREST REC -INVESTMENTS 1,707.56 - 84.74 1,792.30 1,152,020.57 211-0000-202.00-00 ACCOUNTS PAYABLE- - (3,534.54) (3,534.54) 211-0000-204.10-00 DUE TO OTHER FUNDS- - (1,170.00) (1,170.00) 211-0000-227.10-00 ACCRUED PAYROLL- - (24,974.33) (24,974.33) (29,678.87) 211-0000-243.00-00 ENCUMBRANCES 39,612.21 - 39,612.21 211-0000-245.00-00 RESERVE FOR ENCUMBRANCES(39,612.21) - (39,612.21) 211-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(71,046.61) - (71,046.61) 211-0000-271.00-00 FUND BALANCE(1,003,171.72) 78,091.66 (925,080.06) (996,126.67) 211-1001-331.10-00 COMM DEV. SERVICE GRANT(257,933.22) - (257,933.22) 211-1001-339.03-00 STAFF CONTRACTS(258,381.14) 5,925.00 (29,644.00) (282,100.14) 211-1001-351.01-15 CREDIT REPORTS(430.00) - (430.00) City of South Bend 6/18/2016 Page 18 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 211-1001-360.05-01 REIMBURSEMENT REVENUE(2,480.51) - (2,480.51) 211-1001-360.90-00 SETTLEMENT FEES- - - 211-1001-361.01-00 ECON DEV-INTEREST INCOME(6,476.65) 49.56 (84.74) (6,511.83) 211-1001-392.00-00 INTER-FUND OPER. TRANSFER(1,967,638.00) - (1,967,638.00) (2,517,093.70) 211-1001-460.10-01 REGULAR 1,412,554.85 (68,573.05)21,057.19 1,365,038.99 211-1001-460.10-05 TEMPORARY SERVICES 1,883.00 (840.00)1,043.00 211-1001-460.11-01 FICA - REGULAR 105,676.70 (5,123.07)1,558.73 102,112.36 211-1001-460.11-04 PERF - REGULAR 158,205.21 (7,680.18)2,358.41 152,883.44 211-1001-460.11-07 UNEMPLOYMENT COMP 3,764.52 - 3,764.52 211-1001-460.11-08 GROUP INSURANCE - HEALTH 277,669.75 - 277,669.75 211-1001-460.11-09 GROUP INSURANCE - LIFE 2,760.00 - 2,760.00 211-1001-460.11-12 CAR ALLOWANCE 7,450.00 - 7,450.00 211-1001-460.11-22 PARKING ALLOWANCE 9,273.00 - 9,273.00 211-1001-460.11-24 CELL PHONE ALLOWANCE 660.00 - 660.00 211-1001-460.21-01 OFFICIAL RECORDS 1,335.50 (15.00) 1,320.50 211-1001-460.21-02 PRINT SHOP 2,647.83 - 2,647.83 211-1001-460.21-03 C.S. OTHER OFFICE SUPPLIES 2,056.04 - 2,056.04 211-1001-460.21-04 MISCELLANEOUS OFFICE 18,839.19 (227.27) 188.94 18,800.86 211-1001-460.22-01 CENTRAL SERVICE GASOLINE 1,179.97 - 1,179.97 211-1001-460.31-06 OTHER PROF SERVICES 35,735.13 - 1,500.00 37,235.13 211-1001-460.31-13 PROPERTY INSPECTIONS- - 1,170.00 1,170.00 211-1001-460.31-19 CREDIT REPORT SERVICES 1,382.20 (54.00) 72.15 1,400.35 211-1001-460.31-70 ADM FEE ALLOCATION 71,536.92 - 71,536.92 211-1001-460.31-71 CENTRAL STORES ALLOCATION 1,267.08 - 1,267.08 211-1001-460.31-72 GIS ALLOCATION 43,245.36 - 43,245.36 211-1001-460.32-02 POSTAGE 8,794.15 (627.23) 324.95 8,491.87 211-1001-460.32-04 TELEPHONE EXPENSE 7,540.27 - 62.14 7,602.41 211-1001-460.32-21 TRAVEL - MILEAGE 1,493.44 - 1,493.44 211-1001-460.32-22 TRAVEL - AIRFARE 2,417.00 - 2,417.00 211-1001-460.32-23 TRAVEL - HOTEL 7,162.99 - 7,162.99 211-1001-460.32-24 TRAVEL - MEALS 1,383.57 - 1,383.57 211-1001-460.32-25 TRAVEL - OTHER 644.71 - 644.71 211-1001-460.33-02 PUBLICATION LEGAL NOTICE 5,418.37 (406.00) 719.53 5,731.90 211-1001-460.33-03 PROMOTIONAL 571.64 - 571.64 211-1001-460.34-02 LIABILITY INSURANCE 213,048.00 - 213,048.00 211-1001-460.36-02 OFFICE EQUIPMENT 3,680.59 - 294.64 3,975.23 211-1001-460.36-03 AUTOMOTIVE EQUIPMENT 462.27 - 462.27 211-1001-460.36-04 COMPUTER EQUIPMENT 10,609.92 (25.27) 10,584.65 211-1001-460.36-06 SOFTWARE MAINTENANCE 7,824.70 - 7,824.70 211-1001-460.39-10 SUBSCRIPTIONS & DUES 4,360.74 (495.15) 96.19 3,961.78 211-1001-460.39-66 LOCAL MEETINGS 1,028.96 - 1,028.96 211-1001-460.39-70 EDUCATION & TRAINING 8,614.45 - 8,614.45 211-1001-460.39-89 MISC CHARGES & SERVICES 1,088.00 - 276.00 1,364.00 2,390,878.67 TOTAL DCI OPERATING FUND 0.00 (0.00) (0.00) 0.00 - FUND 212 - DEPARTMENT OF COMMUNITY INVESTMENT - COMPLETED 3/18/16 212-0000-101.00-00 CASH 111,541.04 - 111,541.04 212-0000-101.01-00 PETTY CASH 500.00 - 500.00 212-0000-103.00-00 INVESTMENTS 440,272.42 - 440,272.42 212-0000-112.00-00 PROPERTY HELD FOR RESALE 3,155,452.00 - 3,155,452.00 212-0000-115.87-00 LOAN RECEIVABLE 301,819.66 - (54,712.44) 247,107.22 212-0000-116.00-00 INTEREST REC -INVESTMENTS 841.62 - 841.62 3,955,714.30 212-0000-202.00-00 ACCOUNTS PAYABLE- - (290,031.01) (290,031.01) 212-0000-204.10-00 DUE TO OTHER FUNDS- - (36,768.66) (36,768.66) 212-0000-207.05-00 ESCROWS-MISHAWAKA(827.35) - (827.35) 212-0000-207.31-10 ESCROWS ON LOANS(1,164.26) - (1,164.26) 212-0000-207.31-20 SUSPENSE(49.17) - (49.17) 212-0000-232.01-01 LOAN PAYABLE-MISHAWAKA(1,828.53) - (1,828.53) (330,668.98) 212-0000-243.00-00 ENCUMBRANCES 3,556,961.76 - 3,556,961.76 212-0000-245.00-00 RESERVE FOR ENCUMBRANCES(3,556,961.76) - (3,556,961.76) 212-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(27,582,464.53) - (27,582,464.53) 212-0000-271.00-00 FUND BALANCE 23,338,363.32 142,661.19 23,481,024.51 (4,101,440.02) 212-0000-331.10-11 COMM DEV BLOCK GRANT FUNDS(1,573,285.85) - (1,573,285.85) 212-0000-331.10-12 EMERGENCY SHELTER GRANT(174,965.08) - (174,965.08) 212-0000-331.10-14 SHELTER PLUS CARE(250,430.44) - (250,430.44) 212-0000-351.31-10 LATE FEES(503.73) - (503.73) 212-0000-360.00-00 MISCELLANEOUS REVENUE(138,934.49) - (138,934.49) 212-0000-361.31-10 INTEREST INCOME(1,251.77) - (1,251.77) 212-0000-362.00-00 RENTAL OF PROPERTY(7,387.00) - (7,387.00) 212-0000-399.31-10 PRINCIPAL ON LOANS(22,621.36) 183.93 22,538.44 101.01 212-1013-331.10-15 NSP GRANTS(340,034.01) - (340,034.01) 212-1013-360.00-00 MISCELLANEOUS REVENUE(165,571.15) - (165,571.15) (2,652,262.51) 212-1001-460.38-01 PRINCIPAL 180,000.00 - 180,000.00 212-1001-460.39-01 REFUNDS / AWARDS 24,984.77 - 24,984.77 212-1001-460.39-30 GRANTS AND SUBSIDIES 2,691,029.49 (138,720.72) 326,799.67 2,879,108.44 212-1035-460.81-12 CODE DEMOLITION PGRM NRSA 16,514.40 (4,124.40) 12,390.00 212-1001-460-39-38 LOANS WRITTEN OFF/ADJ- - 32,174.00 32,174.00 3,128,657.21 TOTAL DEPARTMENT OF COMMUNITY INVESTMENT(0.00) (0.00) - 0.00 - FUND 216 - POLICE STATE SEIZURES - COMPLETED 3/18/16 216-0000-101.00-00 CASH 40,456.71 - 40,456.71 216-0000-103.00-00 INVESTMENTS 158,977.23 - 158,977.23 216-0000-115.00-00 ACCOUNTS RECEIVABLE- 15,083.14 15,083.14 216-0000-116.00-00 INTEREST REC -INVESTMENTS 303.90 - 13.65 317.55 214,834.63 216-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(24,120.71) - (24,120.71) City of South Bend 6/18/2016 Page 19 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 216-0000-271.00-00 FUND BALANCE(163,311.27) (7.77) (163,319.04) (187,439.75) 216-0000-337.10-00 DRUG & NARCOTICS(14,314.08) - (15,083.14) (29,397.22) 216-0000-361.00-00 INTEREST ON INVESTMENTS(1,107.78) 7.77 (13.65) (1,113.66) (30,510.88) 216-0801-421.39-70 EDUCATION & TRAINING 2,200.00 - 2,200.00 216-0801-421.39-89 MISC CHARGES & SERVICES 916.00 - 916.00 3,116.00 TOTAL POLICE STATE SEIZURES 0.00 - (0.00) 0.00 0.00 FUND 217 - GIFT, DONATION, BEQUEST - COMPLETED 3/18/16 217-0000-101.00-00 CASH 13,140.08 - 13,140.08 217-0000-103.00-00 INVESTMENTS 51,634.78 - 51,634.78 217-0000-116.00-00 INTEREST REC -INVESTMENTS 98.70 - 4.37 103.07 64,877.93 217-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(82,491.97) - (82,491.97) 217-0000-271.00-00 FUND BALANCE(55,446.46) 32,718.67 (22,727.79) (105,219.76) 217-0000-361.00-00 INTEREST ON INVESTMENTS(507.91) 6.04 (4.37) (506.24) 217-1201-367.00-00 DONATION PRIVATE SOURCES(628.85) - (628.85) 217-1207-367.00-00 DONATION PRIVATE SOURCES(8,241.10) - (8,241.10) (9,376.19) 217-1085-431.22-30 TRAFFIC/SIGN/OTHER 1,349.29 - 1,349.29 217-1201-415.39-89 MISC CHARGES & SERVICES 81,093.44 (32,724.71) 48,368.73 49,718.02 TOTAL GIFT, DONATION, BEQUEST- - - - - FUND 218 - POLICE CURFEW VIOLATIONS - COMPLETED 3/18/16 218-0000-101.00-00 CASH 2,478.76 - 2,478.76 218-0000-103.00-00 INVESTMENTS 9,740.44 - 9,740.44 218-0000-116.00-00 INTEREST REC -INVESTMENTS 18.62 - 0.83 19.45 12,238.65 218-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(2,949.48) - (2,949.48) 218-0000-271.00-00 FUND BALANCE(9,056.36) (0.53) (9,056.89) (12,006.37) 218-0000-351.07-00 CURFEW VIOLATION(162.50) - (162.50) 218-0000-361.00-00 INTEREST ON INVESTMENTS(69.48) 0.53 (0.83) (69.78) (232.28) TOTAL POLICE CURFEW VIOLATIONS 0.00 - - 0.00 0.00 FUND 220 - LAW ENFORCEMENT CONTINUING EDUCATION - COMPLETED 3/18/16 220-0000-101.00-00 CASH 184,507.12 - 184,507.12 220-0000-103.00-00 INVESTMENTS 725,032.54 - 725,032.54 220-0000-115.00-00 ACCOUNTS RECEIVABLE- - 27,806.05 27,806.05 220-0000-116.00-00 INTEREST REC -INVESTMENTS 1,385.97 - 61.82 1,447.79 938,793.50 220-0000-202.00-00 ACCOUNTS PAYABLE- - (4,439.40) (4,439.40) 220-0000-202.65-00 PNC PCARD PAYABLE(20,659.20) - (20,659.20) (25,098.60) 220-0000-243.00-00 ENCUMBRANCES 10,008.00 - 10,008.00 220-0000-245.00-00 RESERVE FOR ENCUMBRANCES(10,008.00) - (10,008.00) 220-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(505,703.95) - (505,703.95) 220-0000-271.00-00 FUND BALANCE(455,577.74) (19,907.78) (475,485.52) (981,189.47) 220-0000-351.00-00 FINES & FEES(16,979.08) 9,012.00 (7,967.08) 220-0000-360.00-00 MISCELLANEOUS REVENUE(3,100.00) 42.34 (3,057.66) 220-0000-361.00-00 INTEREST ON INVESTMENTS(5,529.62) - (61.82) (5,591.44) 220-0801-380.99-00 OVER & SHORT(60.35) - (10.20) (70.55) 220-8101-342.01-00 ACCIDENT REPORT COPIES(100,442.60) 9,501.20 (4,616.60) (95,558.00) 220-8101-360.00-00 MISCELLANEOUS REVENUE(4,305.00) 385.00 (180.00) (4,100.00) 220-8101-367.00-00 DONATION PRIVATE SOURCES(1,245.00) - (1,245.00) 220-8126-360.00-00 MISCELLANEOUS REVENUE(9,003.55) 400.00 (8,603.55) 220-8150-331.02-00 PUBLIC SAFETY(49,118.98) - (49,118.98) 220-8126-342.02-00 GUN PERMIT APPLICATIONS(24,000.00) - (2,270.00) (26,270.00) 220-8150-351.00-00 FINES & FEES(68,574.93) 19,054.00 (20,729.25) (70,250.18) 220-8176-351.00-00 FINES & FEES(4,206.04) - (4,206.04) 220-8181-351.14-00 CHRONIC PROBLEM PROPERTY(3,750.00) 750.00 (3,000.00) (279,038.48) 220-0801-421.22-24 OTHER OPERATING SUPPLIES 38,215.81 (6,498.00) 408.00 32,125.81 220-0801-421.32-21 TRAVEL - MILEAGE 222.52 - 222.52 220-0801-421.32-22 TRAVEL - AIRFARE 11,091.53 - 11,091.53 220-0801-421.32-23 TRAVEL - HOTEL 39,348.81 (463.30) 891.31 39,776.82 220-0801-421.32-24 TRAVEL - MEALS 13,427.18 (307.74) 305.09 13,424.53 220-0801-421.32-25 TRAVEL - OTHER 6,313.21 (344.44) 10.00 5,978.77 220-0801-421.39-70 EDUCATION & TRAINING 111,225.27 (11,623.28) 99,601.99 220-0801-421.39-89 MISC CHARGES & SERVICES 35,584.90 - 2,825.00 38,409.90 220-8101-421.22-05 UNIFORMS 2,542.77 - 2,542.77 220-8101-421.22-24 OTHER OPERATING SUPPLIES 9,816.70 - 9,816.70 220-8126-421.22-24 OTHER OPERATING SUPPLIES 93,541.71 - 93,541.71 346,533.05 TOTAL LAW ENFORCEMENT CONTINUING EDUCATION- 0.00 - - - FUND 222 - CENTRAL SERVICES - COMPLETED 3/23/16 222-0000-101.00-00 CASH 269,458.76 - 269,458.76 224-0000-101.00-00 CASH 37,860.37 - 37,860.37 222-0000-101.20-00 TRUSTEE CASH- - 1,100.00 1,100.00 222-0000-101.01-00 PETTY CASH 300.00 - 300.00 222-0000-103.00-00 INVESTMENTS 1,060,034.29 - 1,060,034.29 224-0000-103.00-00 INVESTMENTS 148,774.76 - 148,774.76 222-0000-112.00-00 PREPAID EXPENSES- - 6,166.32 6,166.32 222-0000-113.00-00 FIXED ASSETS 3,120,604.00 - 65,226.00 3,185,830.00 222-0000-114.00-00 ACCUMULATED DEPRECIATION(1,858,501.00) - (22,635.00) (1,881,136.00) 222-0000-115.80-00 A/R FLEET CHARGES(2,145.65) - 38,189.55 36,043.90 222-0000-115.81-00 PRINT SHOP(1,366.16) - 1,461.46 95.30 222-0000-115.82-00 RADIO SHOP 24,654.61 - (23,563.68) 1,090.93 222-0000-115.83-00 FIRE DEPT. MAINTENANCE 4,072.50 - 4,072.50 222-0000-115.84-00 CS OUTSIDE REIMBURSEMENT 0.07 - (0.07) - 222-0000-116.00-00 INTEREST REC -INVESTMENTS 2,026.35 - 67.93 2,094.28 224-0000-116.00-00 INTEREST REC -INVESTMENTS 284.40 - 13.48 297.88 222-0000-130.00-00 INTERFUND RECEIVABLE- - 4,171.87 4,171.87 City of South Bend 6/18/2016 Page 20 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 222-0000-141.01-00 FUEL INVENTORY 66,129.09 - 17,008.94 83,138.03 222-0000-141.02-00 OFFICE SUPPLY INVENTORY 74,157.80 - 4,001.74 78,159.54 222-0000-141.03-00 PARTS INVENTORY 713,218.55 - (23,648.25) 689,570.30 222-0000-141.05-00 RADIO SHOP 619.00 - (0.04) 618.96 3,727,741.99 222-0000-202.00-00 ACCOUNTS PAYABLE(329.45) - (421,518.89) (421,848.34) 224-0000-202.00-00 ACCOUNTS PAYABLE- - (18,301.88) (18,301.88) 222-0000-202.65-00 PNC PCARD PAYABLE(48,884.62) - (48,884.62) 222-0000-204.00-00 INTERFUND PAYABLE- - (459.58) (459.58) 222-0000-214.01-00 ACCRUED INTEREST PAYABLE(62.55) - (61.48) (124.03) 222-0000-225.03-00 CAPITAL LEASES (S/T)(6,273.00) - (19,431.81) (25,704.81) 222-0000-227.10-00 PAYROLL PAYABLE- (227,578.83) 196,745.83 (30,833.00) 222-0000-227.10-01 ACCRUED COMPENSATED ABSENCES- - (113,245.64) (113,245.64) (659,401.90) 222-0000-243.00-00 ENCUMBRANCES 129,880.41 - 129,880.41 222-0000-245.00-00 RESERVE FOR ENCUMBRANCES(129,880.41) - (129,880.41) 222-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(1,233,762.96) - (1,233,762.96) 222-0000-270.00-00 CONTRIBUTED CAPITAL(329,778.11) - (329,778.11) 224-0000-243.00-00 ENCUMBRANCES 175,065.33 - 175,065.33 224-0000-245.00-00 RESERVE FOR ENCUMBRANCES(175,065.33) - (175,065.33) 224-0000-271.00-00 FUND BALANCE- - - - 222-0000-271.00-00 FUND BALANCE(2,077,583.65) 695,201.72 (1,382,381.93) (2,945,923.00) 222-0000-320.16-00 INSPECTION(1,100.00) - (1,100.00) 222-0000-321.16-00 TAXI COMPANY(800.00) - (800.00) 222-0000-321.16-10 TAXI DRIVER(2,557.25) - (2,557.25) 222-0000-321.16-20 TAXI VEHICLE(9,110.00) - (9,110.00) 222-0000-349.20-00 CENTRAL STORES MARK-UP(1,758.97) - (1,758.97) 222-0000-349.30-10 FUEL MARK-UP(19,969.23) - (99.37) (20,068.60) 222-0000-349.30-20 PARTS MARK-UP(548,847.72) (3,601.11) (552,448.83) 222-0000-349.30-30 LABOR MARK-UP(53,033.68) - (53,033.68) 222-0000-360.00-00 MISCELLANEOUS REVENUE(10,507.27) (8,050.65) (18,557.92) 222-0000-360.02-00 SALE OF SCRAP METAL(2,498.45) - (2,498.45) 222-0000-360.51-00 INSURANCE REIMBURSEMENT(19,011.00) 19,011.00 - 222-0000-361.00-00 INTEREST ON INVESTMENTS(6,840.14) 49.63 (67.93) (6,858.44) 222-0000-391.01-00 SALE OF FIXED ASSETS(3,492.70) - 3,492.70 - 222-0000-396.00-00 REFUNDS(19,598.24) 113.65 (19,484.59) 222-0605-380.03-10 INVENTORY OVER/SHORT(586.16) - (586.16) 222-0605-380.10-11 PRINTING(136,657.67) - (136,657.67) 222-0605-380.10-35 LABOR CHARGES(1,636,840.01) - (1,636,840.01) 222-0605-380.10-45 CENTRAL STORES(97,471.20) - (97,471.20) 222-0605-380.10-46 RADIO SHOP(284,997.81) - (284,997.81) 222-0606-380.10-48 FIRE DEPT. MAINTENANCE(75,172.50) 8,705.20 (4,072.50) (70,539.80) 222-0612-380.10-51 CS OUTSIDE REIMBURSE(594.92) 150.93 (443.99) 222-0612-380.10-62 OFFICE MAX REBATE(611.82) - (611.82) 222-0616-332.00-00 SOLAR ENERGY GRANT(29,167.00) - (29,167.00) 222-0616-367.00-00 DONATION PRIVATE SOURCES(4,300.00) - (4,300.00) 222-0617-380.10-56 ELECTRICITY ALLOCATION(3,740,236.61) - (3,740,236.61) 222-0617-380.10-57 NATURAL GAS ALLOCATION(572,519.30) - (572,519.30) 222-0618-380.10-35 LABOR CHARGES(94,070.42) - (27,800.90) (121,871.32) 222-0618-380.10-46 RADIO SHOP(7,922.82) - (7,922.82) 224-0605-361.00-00 INTEREST ON INVESTMENTS(78.67) - (13.48) (92.15) 224-0605-392.00-00 INTER-FUND OPER. TRANSFER(271,850.00) - (271,850.00) (7,664,384.39) Equipment Svcs 222-0605-419.10-01 REGULAR 475,890.91 (22,907.95) (83,500.19) 369,482.77 222-0605-419.10-02 HOURLY 813,295.64 (5,580.02) 807,715.62 222-0605-419.10-03 SEASONAL & INTERNS 2,114.38 (16.99) 2,097.39 222-0605-419.10-04 EXTRA AND OVERTIME 27,349.51 (175.73) 27,173.78 222-0605-419.10-09 PERMANENT PART TIME 12,339.13 (100.66) 12,238.47 222-0605-419.10-13 CONTRACT ADDITIONAL PAY 18,238.20 (257.51) 17,980.69 222-0605-419.10-14 PRODUCTIVITY BONUS 3,875.00 (557.12) 3,317.88 222-0605-419.11-01 FICA - REGULAR 100,557.21 (961.09) 99,596.12 222-0605-419.11-04 PERF - REGULAR 149,495.00 (1,389.61) 148,105.39 222-0605-419.11-07 UNEMPLOYMENT COMP 3,977.04 - 3,977.04 222-0605-419.11-08 GROUP INSURANCE - HEALTH 302,149.37 - 302,149.37 222-0605-419.11-09 GROUP INSURANCE - LIFE 3,286.50 - 3,286.50 222-0605-419.11-11 TOOL ALLOWANCE 11,643.76 - 120.69 11,764.45 222-0605-419.11-12 AUTO ALLOWANCE 840.00 - 840.00 222-0605-419.11-24 CELL PHONE ALLOWANCE 1,212.00 - 1,212.00 222-0605-419.11-99 OTHER FRINGE BENEFITS 1,000.00 - 1,000.00 222-0605-419.21-02 PRINT SHOP 252.78 - 252.78 222-0605-419.21-03 C.S.-OFFICE SUPPLIES 4,417.15 (91.41) 84.73 4,410.47 222-0605-419.21-04 OTHER - OFFICE SUPPLIES 136.13 - 136.13 222-0605-419.21-05 SMALL OFFICE EQUIPMENT 181.61 - 181.61 222-0605-419.22-01 CENTRAL SERVICE GASOLINE 6,369.88 - 6,369.88 222-0605-419.22-02 COMPRESSED GAS 1,322.76 (73.78) 48.30 1,297.28 222-0605-419.22-05 UNIFORMS 6,310.22 (253.84) 191.96 6,248.34 222-0605-419.22-07 LANDSCAPING MATERIAL 104.00 - 104.00 222-0605-419.22-20 C.S. - MEDICAL/SAFETY 691.95 - 691.95 222-0605-419.22-21 C.S.-CLEANING SUPPLIES 4,128.39 - 4,128.39 222-0605-419.23-01 BUILDING MATERIALS 18,936.18 - (168.71) 18,767.47 222-0605-419.23-10 REPAIR PARTS 6,221.35 - 6,221.35 222-0605-419.23-12 REIMBURSED PARTS 49,315.79 (57,358.42) 58,758.13 50,715.50 222-0605-419.23-20 SMALL TOOLS & EQUIPMENT 18,907.24 (281.68) 717.80 19,343.36 222-0605-419.23-98 INVENTORY OVER & SHORT(291.11) - (291.11) 222-0605-419.23-99 OTHER REPAIR & MAINT. SUP 16,383.41 (1,202.55) 526.60 15,707.46 222-0605-419.31-70 ADM FEE ALLOCATION 72,808.20 - 72,808.20 222-0605-419.31-71 CENTRAL STORES ALLOCATION 4,854.12 - 4,854.12 222-0605-419.32-02 POSTAGE 782.64 (82.35) 10.90 711.19 222-0605-419.32-04 TELEPHONE & TELEGRAPH 5,648.72 (95.32) 78.12 5,631.52 City of South Bend 6/18/2016 Page 21 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 222-0605-419.32-23 TRAVEL - HOTEL 524.16 - 524.16 222-0605-419.33-02 PUBLICATION LEGAL NOTICE 6,128.82 (311.04) 204.55 6,022.33 222-0605-419.34-02 LIABILITY INSURANCE 38,532.00 - 38,532.00 222-0605-419.35-01 ELECTRIC 25,400.09 - 25,400.09 222-0605-419.35-02 NATURAL GAS 20,078.35 - 20,078.35 222-0605-419.35-04 WATER 5,987.06 (860.23) 459.58 5,586.41 222-0605-419.36-01 BUILDINGS 19,803.88 (57.28) 788.64 20,535.24 222-0605-419.36-02 OFFICE EQUIPMENT 965.94 - 965.94 222-0605-419.36-03 AUTOMOTIVE EQUIPMENT 9,685.22 - (17,008.94) (7,323.72) 222-0605-419.36-04 COMPUTER EQUIPMENT 7,859.16 - 19,027.55 26,886.71 222-0605-419.36-06 RADIO EQUIPMENT 174.44 - 174.44 222-0605-419.36-10 HAZARDOUS MAT'L REMOVAL 10,276.46 (315.06) 9,961.40 222-0605-419.37-11 CAPITAL LEASE PRINCIPAL 801.49 - 801.49 222-0605-419.37-12 CAPITAL LEASE INTEREST 38.27 - 61.48 99.75 222-0605-419.39-70 EDUCATION & TRAINING 9,123.21 - 9,123.21 222-0605-419.39-89 MISC. CHARGES & SERVICES 975.20 - 6,166.32 7,141.52 222-0605-419.42-02 BUILDINGS 120,000.00 - (120,000.00) - 222-0605-419.43-02 MOTOR EQUIPMENT 20,856.81 - (20,856.81) - 222-0605-419.50-02 INTER-FUND OPER. TRANSFERS 271,850.00 - 271,850.00 2,466,586.68 Bldg Maintenance 222-0606-419.10-01 REGULAR 89,689.50 - 89,689.50 222-0606-419.10-02 HOURLY 33,922.96 - 33,922.96 222-0606-419.10-14 PRODUCTIVITY BONUS 93.75 - 93.75 222-0606-419.11-01 FICA - REGULAR 8,924.15 - 8,924.15 222-0606-419.11-04 PERF - REGULAR 13,844.75 - 13,844.75 222-0606-419.11-07 UNEMPLOYMENT COMP 317.04 - 317.04 222-0606-419.11-08 GROUP INSURANCE - HEALTH 30,067.71 - 30,067.71 222-0606-419.11-09 GROUP INSURANCE - LIFE 362.00 - 362.00 222-0606-419.22-01 CENTRAL SERVICE GASOLINE 2,188.25 - 2,188.25 222-0606-419.22-05 UNIFORMS 183.61 (15.54) 6.50 174.57 222-0606-419.31-70 ADM FEE ALLOCATION 5,533.44 - 5,533.44 222-0606-419.34-02 LIABILITY INSURANCE 720.00 - 720.00 222-0606-419.36-03 AUTOMOTIVE EQUIPMENT 1,455.18 - 1,455.18 187,293.30 Central Stores 222-0612-419.10-01 REGULAR 59,318.07 - 59,318.07 222-0612-419.11-01 FICA - REGULAR 4,524.04 - 4,524.04 222-0612-419.11-04 PERF - REGULAR 6,643.34 - 6,643.34 222-0612-419.11-07 UNEMPLOYMENT COMP 150.96 - 150.96 222-0612-419.11-08 GROUP INSURANCE - HEALTH 13,877.04 - 13,877.04 222-0612-419.11-09 GROUP INSURANCE - LIFE 174.00 - 174.00 222-0612-419.21-03 C.S.-OFFICE SUPPLIES 952.82 - 952.82 222-0612-419.22-01 CENTRAL SERVICE GASOLINE 1,045.73 - 1,045.73 222-0612-419.23-13 STORES OUTSIDE SUPPLIES 681.76 - 681.76 222-0612-419.31-70 ADM FEE ALLOCATION 2,694.00 - 2,694.00 222-0612-419.31-71 CENTRAL STORES ALLOCATION 39.00 - 39.00 222-0612-419.34-02 LIABILITY INSURANCE 300.00 - 300.00 222-0612-419.36-03 AUTOMOTIVE EQUIPMENT 998.01 - 998.01 91,398.77 Print Shop 222-0613-419.10-01 REGULAR 52,389.91 - 52,389.91 222-0613-419.11-01 FICA - REGULAR 3,691.05 - 3,691.05 222-0613-419.11-04 PERF - REGULAR 5,867.52 - 5,867.52 222-0613-419.11-07 UNEMPLOYMENT COMP 132.00 - 132.00 222-0613-419.11-08 GROUP INSURANCE - HEALTH 12,503.04 - 12,503.04 222-0613-419.11-09 GROUP INSURANCE - LIFE 150.00 - 150.00 222-0613-419.21-03 C.S.-OFFICE SUPPLIES 22,086.54 - 57.38 22,143.92 222-0613-419.23-20 SMALL TOOLS & EQUIPMENT 545.00 - 545.00 222-0613-419.23-99 OTHER REPAIR & MAINT. SUP 756.84 - 756.84 222-0613-419.31-06 OTHER PROFESSIONAL SVCS 82.00 - 82.00 222-0613-419.31-70 ADM FEE ALLOCATION 3,931.20 - 3,931.20 222-0613-419.33-01 OUTSIDE PRINTING SERVICES 142.00 - 142.00 222-0613-419.34-02 LIABILITY INSURANCE 324.00 - 324.00 222-0613-419.36-02 OFFICE EQUIPMENT 19,497.98 - 8,469.94 27,967.92 222-0613-419.37-11 CAPITAL LEASE PRINCIPAL 3,952.67 - (4,681.52) (728.85) 222-0613-419.37-12 CAPITAL LEASE INTEREST 172.69 - 172.69 222-0613-419.39-70 EDUCATION & TRAINING 719.76 - 719.76 130,790.00 Radio Shop 222-0614-419.10-01 REGULAR 153,167.86 - 153,167.86 222-0614-419.11-01 FICA - REGULAR 11,178.51 - 11,178.51 222-0614-419.11-04 PERF - REGULAR 17,154.98 - 17,154.98 222-0614-419.11-07 UNEMPLOYMENT COMP 396.00 - 396.00 222-0614-419.11-08 GROUP INSURANCE - HEALTH 25,740.96 - 25,740.96 222-0614-419.11-09 GROUP INSURANCE - LIFE 240.00 - 240.00 222-0614-419.21-03 C.S.-OFFICE SUPPLIES 59.40 - 59.40 222-0614-419.22-01 CENTRAL SERVICE GASOLINE 21.95 - 21.95 222-0614-419.23-12 REIMBURSED PARTS 3,184.12 - 3,184.12 222-0614-419.23-20 SMALL TOOLS & EQUIPMENT 2,248.11 - 2,248.11 222-0614-419.23-99 OTHER REPAIR & MAINT. SUP 755.00 (47.04) 27.35 735.31 222-0614-419.31-06 OTHER PROFESSIONAL SVCS 669.00 - 669.00 222-0614-419.31-70 ADM FEE ALLOCATION 7,515.00 - 7,515.00 222-0614-419.34-02 LIABILITY INSURANCE 780.00 - 780.00 222-0614-419.36-03 AUTOMOTIVE EQUIPMENT 153.22 - 153.22 222-0614-419.36-04 COMPUTER EQUIPMENT 1,178.88 - 1,178.88 222-0614-419.36-05 OTHER EQUIPMENT 12,909.29 (12,818.80) 90.49 222-0614-419.39-10 SUBSCRIPTIONS 168.98 - 168.98 222-0614-419.39-70 EDUCATION & TRAINING 7,747.94 - 7,747.94 232,430.71 Sustainability 222-0616-419.10-01 REGULAR 133,478.15 - 133,478.15 City of South Bend 6/18/2016 Page 22 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 222-0616-419.10-03 SEASONAL & INTERNS 16,958.97 - 16,958.97 222-0616-419.11-01 FICA - REGULAR 11,246.67 - 11,246.67 222-0616-419.11-04 PERF - REGULAR 14,949.59 - 14,949.59 222-0616-419.11-07 UNEMPLOYMENT COMP 363.00 - 363.00 222-0616-419.11-08 GROUP INSURANCE - HEALTH 24,130.28 - 24,130.28 222-0616-419.11-09 GROUP INSURANCE - LIFE 239.50 - 239.50 222-0616-419.11-24 CELL PHONE ALLOWANCE 1,320.00 - 1,320.00 222-0616-419.21-02 PRINT SHOP 409.98 - 409.98 222-0616-419.21-03 C.S.-OFFICE SUPPLIES 13.31 - 13.31 222-0616-419.21-04 OTHER - OFFICE SUPPLIES 478.82 - 478.82 222-0616-419.31-06 OTHER PROFESSIONAL SVCS 11,858.00 - 11,858.00 222-0616-419.31-70 ADM FEE ALLOCATION 6,533.40 - 6,533.40 222-0616-419.32-04 TELEPHONE & TELEGRAPH 440.00 - 440.00 222-0616-419.32-21 TRAVEL - MILEAGE 314.41 - 314.41 222-0616-419.32-23 TRAVEL - HOTEL 465.62 - 465.62 222-0616-419.32-24 TRAVEL - MEALS 158.24 - 158.24 222-0616-419.32-25 TRAVEL - OTHER 153.04 - 153.04 222-0616-419.33-03 PROMOTIONAL 282.00 - 282.00 222-0616-419.34-02 LIABILITY INSURANCE 240.00 - 240.00 222-0616-419.36-01 BUILDINGS 8,000.00 - 8,000.00 222-0616-419.36-02 OFFICE EQUIPMENT 508.44 - 508.44 222-0616-419.36-04 COMPUTER EQUIPMENT 785.88 - 785.88 222-0616-419.39-11 DUES & MEMBERSHIPS 52.00 - 52.00 222-0616-419.39-70 EDUCATION & TRAINING 1,305.00 (25.00) 1,280.00 222-0616-419.39-89 MISC. CHARGES & SERVICES 5,303.40 868.83 6,172.23 222-0616-419.39-99 TRUSTEE CASH ADJUSTMENT- - 23,018.35 23,018.35 263,849.88 Utilities 222-0617-419.35-01 ELECTRIC 3,468,866.70 (292,836.04) 303,109.36 3,479,140.02 222-0617-419.35-02 NATURAL GAS 530,110.49 (86,198.31) 48,486.65 492,398.83 3,971,538.85 Other 222-0000-419.45-00 DEPRECIATION- - 119,366.00 119,366.00 222-0000-419.46-00 LOSS ON DISPOSAL- - 19,496.00 19,496.00 138,862.00 Central Services Capital 224-0605-419.23-20 SMALL TOOLS & EQUIPMENT 29,190.00 - 29,190.00 224-0605-419.36-01 BUILDINGS 17,221.59 - 17,221.59 224-0605-419.42-10 ESF BUILDING 10,401.55 - - 10,401.55 224-0605-419.43-10 MATERIALS & EQUIPMENT 28,196.00 - (25,792.03) 2,403.97 59,217.11 TOTAL CENTRAL SERVICES 0.00 0.00 (0.00) 0.00 (0.00) FUND 226 - LIABILITY INSURANCE - COMPLETED 3/23/16 226-0000-101.00-00 CASH 916,771.10 - 916,771.10 226-0000-103.00-00 INVESTMENTS 3,602,510.69 - 3,602,510.69 226-0000-112.00-00 PREPAID INSURANCE- 205,061.02 (1,574.08) 203,486.94 226-0000-113.00-00 FIXED ASSETS 48,352.00 - (841.00) 47,511.00 226-0000-114.00-00 ACCUMULATED DEPRECIATION(22,982.00) - (8,998.00) (31,980.00) 226-0000-116.00-00 INTEREST REC -INVESTMENTS 6,886.54 - 311.96 7,198.50 4,745,498.23 226-0000-202.00-00 ACCOUNTS PAYABLE- - (19,096.01) (19,096.01) 226-0000-202.65-00 PNC PCARD PAYABLE(963.00) - (963.00) 226-0000-227.10-00 ACCRUED PAYROLL- (7,952.30) 5,526.69 (2,425.61) 226-0000-227.10-01 ACCRUED COMPENSATED ABSENCES- (15,252.57) 5,263.48 (9,989.09) 226-0000-230.00-00 WORK COMP CLAIMS- (227,670.00) 6,770.86 (220,899.14) 226-0000-231.00-00 PROPERTY/LIABILITY CLAIMS LIABILITY- (1,443,767.56) 188,398.75 (1,255,368.81) (1,508,741.66) 226-0000-243.00-00 ENCUMBRANCES 46,156.05 - 46,156.05 226-0000-245.00-00 RESERVE FOR ENCUMBRANCES(46,156.05) - (46,156.05) 226-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(126,940.25) - (126,940.25) 226-0000-270.00-00 CONTRIBUTED CAPITAL(2,784.00) - (2,784.00) 226-0000-271.00-00 FUND BALANCE(5,575,719.66) 1,506,340.52 (4,069,379.14) (4,199,103.39) 226-0000-340.01-00 GENERAL FUND(75,504.00) - (75,504.00) 226-0000-340.03-00 MVH FUND(292,320.00) - (292,320.00) 226-0000-340.04-00 PARKING GARAGE FUND(8,424.00) - (8,424.00) 226-0000-340.05-00 CENTURY CENTER FUND(31,251.00) - (31,251.00) 226-0000-340.06-00 SOLID WASTE FUND(98,664.00) - (98,664.00) 226-0000-340.07-00 WATER DEPT.(158,136.00) - (158,136.00) 226-0000-340.08-00 WASTE WATER DEPT.(284,484.00) - (284,484.00) 226-0000-340.09-00 SEWER DEPT.(120.00) - (120.00) 226-0000-340.11-00 ECONOMIC DEVELOPMENT(213,048.00) - (213,048.00) 226-0000-340.12-00 BUILDING DEPARTMENT(5,568.00) - (5,568.00) 226-0000-340.13-00 CENTRAL SERVICES(40,896.00) - (40,896.00) 226-0000-340.14-00 HALL OF FAME(6,564.00) - (6,564.00) 226-0000-340.16-00 COIT - STUDEBAKER MUSEUM(7,308.00) - (7,308.00) 226-0000-340.26-00 MINOR FUNDS(480.00) - (480.00) 226-0000-361.00-00 INTEREST ON INVESTMENTS(29,150.39) 254.94 (311.96) (29,207.41) 226-0000-380.10-99 MISC. REIMBURSEMENTS(3,050.00) - (3,050.00) 226-0418-380.10-99 MISC. REIMBURSEMENTS(92,198.45) - (92,198.45) (1,347,222.86) Safety/Risk Management/Administrative 226-0403-645.10-01 REGULAR 107,377.91 - (10,790.17) 96,587.74 226-0403-645.10-02 HOURLY- - - 226-0403-645.10-03 SEASONAL & INTERNS 2,684.00 - 2,684.00 226-0403-645.10-04 EXTRA AND OVERTIME 606.43 - 606.43 226-0403-645.11-01 FICA - REGULAR 8,024.83 - 8,024.83 226-0403-645.11-04 PERF - REGULAR 12,094.31 - 12,094.31 226-0403-645.11-07 UNEMPLOYMENT COMP 365.04 - 365.04 226-0403-645.11-08 GROUP INSURANCE - HEALTH 24,322.27 - 24,322.27 226-0403-645.11-09 GROUP INSURANCE - LIFE 255.00 - 255.00 226-0403-645.11-24 CELL PHONE ALLOWANCE 970.00 - 970.00 226-0403-645.21-02 PRINT SHOP 2,329.32 - 2,329.32 City of South Bend 6/18/2016 Page 23 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 226-0403-645.21-03 C.S. - OFFICE SUPPLIES 72.73 - 72.73 226-0403-645.21-04 OTHER - OFFICE SUPPLIES 2,278.07 (41.31) 2,236.76 226-0403-645.21-05 SMALL OFFICE EQUIPMENT 8,292.23 (591.62) 7,700.61 226-0403-645.22-01 CENTRAL SERVICE GASOLINE 1,188.54 - 1,188.54 226-0403-645.22-24 OTHER OPERATING SUPPLIES 15,480.03 (3,081.39) 50.00 12,448.64 226-0403-645.31-06 OTHER PROFESSIONAL SVCS 669.00 - 669.00 226-0403-645.32-02 POSTAGE 158.16 - 28.73 186.89 226-0403-645.32-04 TELEPHONE 1,049.97 (29.99) - 1,019.98 226-0403-645.32-21 TRAVEL - MILEAGE 138.00 - 138.00 226-0403-645.32-23 TRAVEL - HOTEL 5,847.33 - 5,847.33 226-0403-645.32-24 TRAVEL - MEALS 660.37 - 660.37 226-0403-645.32-25 TRAVEL - OTHER 828.20 - 828.20 226-0403-645.36-03 AUTOMOTIVE EQUIPMENT 903.12 - 903.12 226-0403-645.36-04 COMPUTER EQUIPMENT 1,571.88 - 1,571.88 226-0403-645.39-10 SUBSCRIPTIONS 144.95 - 144.95 226-0403-645.39-11 DUES 385.00 - 385.00 226-0403-645.39-70 EDUCATION & TRAINING 24,109.94 (500.00) 23,609.94 226-0403-645.39-89 MISC CHARGES & SERVICES 1,426.75 (114.40) 123.70 1,436.05 Liability Coverage 226-0412-645.31-70 ADM FEE ALLOCATION 30,669.60 - 30,669.60 226-0412-672.10-01 REGULAR 42,838.22 - 42,838.22 226-0412-672.11-01 FICA - REGULAR 3,230.96 - 3,230.96 226-0412-672.11-04 PERF - REGULAR 4,797.98 - 4,797.98 226-0412-672.11-08 GROUP INSURANCE - HEALTH 11,586.71 - 11,586.71 226-0412-672.11-09 GROUP INSURANCE - LIFE 115.00 - 115.00 226-0412-672.11-22 PARKING ALLOWANCE 280.00 - 280.00 226-0412-672.31-01 LEGAL SERVICES 41,882.34 - 5,043.64 46,925.98 226-0412-672.39-01 REFUNDS, AWARDS, INDEMNITIES 626,002.06 (1,953.52) (187,100.39) 436,948.15 Business Insurance 226-0417-672.31-06 OTHER PROFESSIONAL SERVICES 74,375.00 - 74,375.00 226-0417-672.34-02 LIABILITY 519,992.56 - 1,574.08 521,566.64 Worker's Compensation 226-0418-671.31-07 WORK. CMP THIRD PTY AD FEE 50,000.00 - 50,000.00 226-0418-671.34-01 WORKMEN'S COMP 187,258.71 (1,915.54) 2,569.79 187,912.96 226-0418-671.34-02 LIABILITY INSURANCE 124,925.00 - 124,925.00 226-0418-671.34-20 WORKERS COMP/POLICE FIRE 508,387.01 (390.38) 3,117.79 511,114.42 226-0418-671.34-29 W.C. POLICE/FIRE TERM CLAIMS 4,434.33 - 4,434.33 226-0418-671.39-12 PHYSICAL EXAMINATIONS 18,213.00 (2,355.00) 4,603.00 20,461.00 226-0418-671.39-80 CITY DRUG PROGRAM 28,812.56 (6,040.90) 2,261.00 25,032.66 226-0412-672.39-01 CLAIMS ACCRUAL ADJUSTMENT- - (6,770.86) (6,770.86) 2,299,730.68 Other 226-0000-645.45-00 DEPRECIATION- - 9,502.00 9,502.00 226-0000-419.46-00 LOSS ON DISPOSAL- - 337.00 337.00 9,839.00 TOTAL LIABILITY INSURANCE 0.00 0.00 (0.00) 0.00 0.00 FUND 227 - LOSS RECOVERY FUND - COMPLETED 3/18/16 227-0000-101.00-00 CASH 201,181.68 - 201,181.68 227-0000-103.00-00 INVESTMENTS 790,556.26 - 790,556.26 227-0000-116.00-00 INTEREST REC -INVESTMENTS 1,511.22 - 68.33 1,579.55 993,317.49 227-0000-202.00-00 ACCOUNTS PAYABLE- - (3,208.00) (3,208.00) (3,208.00) 227-0000-243.00-00 ENCUMBRANCES 130,310.92 - 130,310.92 227-0000-245.00-00 RESERVE FOR ENCUMBRANCES(130,310.92) - (130,310.92) 227-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(5,436,277.94) - (5,436,277.94) 227-0000-271.00-00 FUND BALANCE(427,614.92) 242,334.55 (185,280.37) (5,621,558.31) 227-0000-361.00-00 INTEREST ON INVESTMENTS(23,550.53) 262.08(68.33) (23,356.78) 227-0602-368.85-01 LAMPPOST PROGRAM(30,500.00) - (30,500.00) (53,856.78) 227-0401-415.31-06 OTHER PROFESSIONAL SVCS 5,323.14 - 5,323.14 227-0602-431.22-40 SIGNALS/LIGHTS 72,461.25 - 72,461.25 227-0602-431.42-03 STREETS AND ALLEYS 1,831,099.00 (34,550.00)3,200.00 1,799,749.00 227-0631-793.31-06 OTHER PROFESSIONAL SERVICES 134,707.32 (45,180.33)89,526.99 227-1001-460.31-06 OTHER PROF SERVICES 104,600.00 (92,400.00)12,200.00 227-1001-460.39-89 MISC CHARGES & SERVICES 54,031.00 - 8.00 54,039.00 227-1201-415.39-89 MISC CHARGES & SERVICES 2,722,472.52 (70,466.30)2,652,006.22 4,685,305.60 TOTAL LOSS RECOVERY FUND - - - - - FUND 244 - EMERGENCY PHONE SYSTEM - COMPLETED 3/18/16 244-0000-101.00-00 CASH 33,670.74 - 33,670.74 33,670.74 244-0000-271.00-00 FUND BALANCE(33,651.31) 13,768.31 (19,883.00) (19,883.00) 244-0802-361.00-00 INTEREST ON INVESTMENTS(19.43) - (19.43) 244-0802-360.00-00 OTHER INCOME- (13,768.31) (13,768.31) (13,787.74) TOTAL EMERGENCY PHONE SYSTEM 0.00 - - - - FUND 249 - PUBLIC SAFETY L.O.I.T. - COMPLETED 3/18/16 249-0000-101.00-00 CASH 130,023.26 - 130,023.26 249-0000-103.00-00 INVESTMENTS 510,934.71 - 510,934.71 249-0000-116.00-00 INTEREST REC -INVESTMENTS 976.70 - 47.28 1,023.98 641,981.95 249-0000-227.10-00 ACCRUED PAYROLL- - (88,714.67) (88,714.67) (88,714.67) 249-0000-271.00-00 FUND BALANCE(1,293,232.01) 284,668.56 (1,008,563.45) (1,008,563.45) 249-0000-316.00-00 COUNTY OPTION INC. TAX(6,466,190.04) - (6,466,190.04) 249-0000-361.00-00 INTEREST ON INVESTMENTS(5,373.45) 59.30 (47.28) (5,361.43) 249-0000-380.10-99 MISC. REIMBURSEMENTS(13.45) - (13.45) (6,471,564.92) 249-0805-421.10-01 REGULAR 2,337,418.85 (109,024.15) 34,499.00 2,262,893.70 249-0805-421.10-04 EXTRA AND OVERTIME 329,890.04 (14,747.04) 3,720.88 318,863.88 249-0805-421.10-06 SPECIAL PAYS 168,423.31 (5,090.29) 1,381.44 164,714.46 249-0805-421.10-12 CRITICAL DUTY DAYS 11,896.50 (2,092.50) 2,790.00 12,594.00 249-0805-421.11-03 FICA - POLICE 42,109.88 (1,858.69) 604.80 40,855.99 City of South Bend 6/18/2016 Page 24 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 249-0805-421.11-06 PERF - POLICE 473,938.01 (21,921.22) 6,853.56 458,870.35 249-0805-421.11-07 UNEMPLOYMENT COMP 2,499.96 - 2,499.96 249-0805-421.11-08 GROUP INSURANCE - HEALTH 439,372.50 - 439,372.50 249-0805-421.11-09 GROUP INSURANCE - LIFE 4,975.00 - 4,975.00 249-0805-421.11-10 CLOTHING ALLOWANCE 58,168.82 - 58,168.82 249-0905-422.10-01 REGULAR 1,997,226.06 (98,774.19) 29,382.62 1,927,834.49 249-0905-422.10-04 EXTRA AND OVERTIME 203,110.68 (5,047.28) 2,060.58 200,123.98 249-0905-422.10-06 SPECIAL PAYS 11,140.00 (163.50) 24.00 11,000.50 249-0905-422.10-07 FLSA 24,196.48 (362.71) 23,833.77 249-0905-422.10-08 SICK LEAVE BUY BACK/RETIRE 13,752.81 - 13,752.81 249-0905-422.10-11 WORKING OUT OF CLASSIFICATION 12,164.09 (509.79) 106.01 11,760.31 249-0905-422.10-12 CRITICAL DUTY DAYS 13,518.36 (3,099.10) 244.80 10,664.06 249-0905-422.10-13 NEO-NATAL 16,753.75 (1,128.13) 373.00 15,998.62 249-0905-422.10-14 FIRE PRO PAY 48,453.12 - 48,453.12 249-0905-422.11-02 FICA - FIRE 33,313.53 (1,544.12) 458.14 32,227.55 249-0905-422.11-05 PERF - FIRE 425,266.08 (19,365.15) 6,215.84 412,116.77 249-0905-422.11-07 UNEMPLOYMENT COMP 1,875.00 - 1,875.00 249-0905-422.11-08 GROUP INSURANCE - HEALTH 405,576.67 - 405,576.67 249-0905-422.11-09 GROUP INSURANCE - LIFE 4,059.03 - 4,059.03 249-0905-422.11-10 CLOTHING ALLOWANCE 30,825.75 - 30,825.75 249-0905-422.11-99 OTHER FRINGE BENEFITS 12,950.00 - 12,950.00 6,926,861.09 TOTAL PUBLIC SAFETY L.O.I.T.(0.00) (0.00) (0.00) 0.00 - FUND 251 - LOCAL ROADS & STREETS - COMPLETED 3/18/16 251-0000-101.00-00 CASH 552,427.10 - 552,427.10 251-0000-103.00-00 INVESTMENTS 2,170,797.61 - 2,170,797.61 251-0000-115.00-00 ACCOUNTS RECEIVABLE- - 241,509.72 241,509.72 251-0000-115.10-01 INTERGOVERNMENTAL RECEIVABLE- - 85,510.37 85,510.37 251-0000-116.00-00 INTEREST REC -INVESTMENTS 4,149.68 - 183.25 4,332.93 3,054,577.73 251-0000-202.00-00 ACCOUNTS PAYABLE- - (111,372.18) (111,372.18) (111,372.18) 251-0000-243.00-00 ENCUMBRANCES 1,011,945.02 - 1,011,945.02 251-0000-245.00-00 RESERVE FOR ENCUMBRANCES(1,011,945.02) - (1,011,945.02) 251-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(11,865,741.39) - (11,865,741.39) 251-0000-271.00-00 FUND BALANCE 9,421,294.00 (76,727.18) 9,344,566.82 (2,521,174.57) 251-0000-335.08-00 GASOLINE TAX-L. RDS. & ST(1,045,516.05) 85,627.65(85,510.37) (1,045,398.77) 251-0000-360.51-00 INSURANCE REIMBURSEMENT(41,823.32) - (41,823.32) 251-0000-361.00-00 INTEREST ON INVESTMENTS(15,178.50) 106.97(183.25) (15,254.78) 251-0608-380.10-99 MISC. REIMBURSEMENTS(404,537.24) - (241,509.72) (646,046.96) (1,748,523.83) 251-0608-431.23-02 STREET MATERIAL 357,703.87 - 357,703.87 251-0608-431.31-06 OTHER PROFESSIONAL SVCS 11,000.00 - 11,000.00 251-0608-431.31-10 STREET MAINTENANCE- - 64,616.51 64,616.51 251-0608-431.42-96 MAJOR PROJECTS 855,424.24 (9,007.44)46,755.67 893,172.47 1,326,492.85 TOTAL LOCAL ROADS & STREETS- - - - - FUND 252 - EXCESS WELFARE DISTRIBUTION - COMPLETED 3/18/16 252-0000-101.00-00 CASH 8.07 - 8.07 8.07 252-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(1,613,635.94) - (1,613,635.94) 252-0000-271.00-00 FUND BALANCE 1,613,628.22 (0.05) 1,613,628.17 (7.77) 252-0000-361.00-00 INTEREST ON INVESTMENTS(0.35) 0.05 (0.30) (0.30) TOTAL EXCESS WELFARE DISTRIBUTION 0.00 - - 0.00 (0.00) FUND 258 - HUMAN RIGHTS - FEDERAL GRANT - COMPLETED 3/18/16 258-0000-101.00-00 CASH 70,652.95 - 70,652.95 258-0000-103.00-00 INVESTMENTS 346,531.54 - 346,531.54 258-0000-111.00-00 CASH WITH FISCAL AGENT 7,681.07 - 7,681.07 258-0000-115.10-01 INTERGOVERNMENTAL - - 71,000.00 71,000.00 258-0000-116.00-00 INTEREST REC -INVESTMENTS 530.73 - 24.27 555.00 496,420.56 258-0000-202.00-00 ACCOUNTS PAYABLE- - (794.83) (794.83) 258-0000-227.10-00 ACCRUED PAYROLL- - (1,581.52) (1,581.52) (2,376.35) 258-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(33,565.05) - (33,565.05) 258-0000-271.00-00 FUND BALANCE(496,687.19) 14,458.65 (482,228.54) (515,793.59) 258-0000-361.00-00 INTEREST ON INVESTMENTS(74.68) 9.66 (12.14) (77.16) 258-0000-380.10-99 MISC. REIMBURSEMENTS(420.00) - (420.00) 258-1008-331.01-01 EEOC GRANT(60,450.00) - (60,450.00) 258-1008-361.00-00 INTEREST ON INVESTMENTS(1,193.73) - (12.13) (1,205.86) 258-1008-380.10-99 MISC. REIMBURSEMENTS(1,275.30) - (1,275.30) 258-1009-331.01-02 FHAP- - (71,000.00) (71,000.00) 258-1009-331.01-03 CDBG(16,667.00) 1,667.00 (15,000.00) 258-1009-361.00-00 INTEREST ON INVESTMENTS(1,237.32) 9.66 (1,227.66) 258-1009-380.10-99 MISC. REIMBURSEMENTS(22,387.00) - (22,387.00) (173,042.98) 258-1008-415.10-01 REGULAR SALARIES 41,051.21 (1,451.35) 616.88 40,216.74 258-1008-415.11-01 FICA - REGULAR 3,025.09 (105.88) 44.96 2,964.17 258-1008-415.11-04 PERF - REGULAR 4,597.79 (162.55) 69.09 4,504.33 258-1008-415.11-07 UNEMPLOYMENT COMP 106.56 - 106.56 258-1008-415.11-08 GROUP INSURANCE - HEALTH 12,090.48 - 12,090.48 258-1008-415.11-09 GROUP INSURANCE - LIFE 120.00 - 120.00 258-1008-415.21-04 OTHER - OFFICE SUPPLIES 1,788.57 - 1,788.57 258-1008-415.31-06 OTHER PROFESSIONAL SVCS 20,769.25 (769.25) 20,000.00 258-1008-415.32-21 TRAVEL - MILEAGE 563.50 - 563.50 258-1008-415.32-22 TRAVEL - AIRFARE 834.30 - 834.30 258-1008-415.32-23 TRAVEL - HOTEL 3,329.05 - 3,329.05 258-1008-415.32-24 TRAVEL - MEALS 614.90 - 614.90 258-1008-415.32-25 TRAVEL - OTHER 599.93 - 599.93 258-1008-415.33-03 PROMOTIONAL 106.65 - 106.65 City of South Bend 6/18/2016 Page 25 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 258-1008-415.39-10 SUBSCRIPTIONS 2,641.60 - 2,641.60 258-1008-415.39-70 EDUCATION & TRAINING 812.62 - 812.62 258-1008-415.39-89 MISC CHARGES & SERVICES 587.33 - 587.33 258-1009-415.10-01 REGULAR SALARIES 47,022.38 (2,229.26) 714.01 45,507.13 258-1009-415.11-01 FICA - REGULAR 3,716.63 (177.01) 56.61 3,596.23 258-1009-415.11-04 PERF - REGULAR 5,266.55 (249.67) 79.97 5,096.85 258-1009-415.11-07 UNEMPLOYMENT COMP 118.56 - 118.56 258-1009-415.11-08 GROUP INSURANCE - HEALTH 1,650.48 - 1,650.48 258-1009-415.11-09 GROUP INSURANCE - LIFE 120.00 - 120.00 258-1009-415.21-04 OTHER - OFFICE SUPPLIES 29.00 - 29.00 258-1009-415.32-21 TRAVEL - MILEAGE 95.45 - 33.93 129.38 258-1009-415.32-22 TRAVEL - AIRFARE 1,186.40 - 1,186.40 258-1009-415.32-23 TRAVEL - HOTEL 693.87 - 693.87 258-1009-415.32-24 TRAVEL - MEALS 150.65 - 150.65 258-1009-415.32-25 TRAVEL - OTHER 72.14 - 72.14 258-1009-415.33-03 PROMOTIONAL 16,180.04 - 43.76 16,223.80 258-1009-415.39-11 DUES & MEMBERSHIPS 675.00 - 675.00 258-1009-415.39-63 SCHOLARSHIPS PAID 3,500.00 - 3,500.00 258-1009-415.39-70 EDUCATION & TRAINING 103.59 - 103.59 258-1009-415.39-89 MISC CHARGES & SERVICES 1,674.40 - 285.14 1,959.54 258-1040-415.31-06 OTHER PROFESSIONAL SVCS 20,000.00 (10,000.00) 10,000.00 258-1040-415.33-01 OUTSIDE PRINTING SERVICES 9,566.00 - 432.00 9,998.00 258-1040-415.39-70 EDUCATION & TRAINING 1,010.60 - 1,010.60 258-1040-415.39-86 MISC CHARGES & SERVICES 390.41 - 390.41 258-1090-415.33-01 OUTSIDE PRINTING SERVICES 1,500.00 (1,000.00) 500.00 258-1090-415.39-89 MISC CHARGES & SERVICES 200.00 - 200.00 194,792.36 TOTAL HUMAN RIGHTS - FEDERAL GRANT(0.00) - (0.00) (0.00) - FUND 271 - EASTRACE WATERWAY - COMPLETED 3/18/16 271-0000-101.00-00 CASH 270.41 - 270.41 271-0000-103.00-00 INVESTMENTS 1,062.60 - 1,062.60 271-0000-116.00-00 INTEREST REC -INVESTMENTS 2.03 - 0.09 2.12 1,335.13 271-0000-243.00-00 ENCUMBRANCES 0.02 - 0.02 271-0000-245.00-00 RESERVE FOR ENCUMBRANCES(0.02) - (0.02) 271-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(11,490.43) - (11,490.43) 271-0000-271.00-00 FUND BALANCE 6,178.14 (0.23) 6,177.91 (5,312.52) 271-0000-361.00-00 INTEREST ON INVESTMENTS(20.73) 0.23 (0.09) (20.59) (20.59) 271-1101-452.22-24 OPERATION/MAINT. SUPPLIES 3,997.98 - 3,997.98 3,997.98 TOTAL EASTRACE WATERWAY- - - - - FUND 273 - MORRIS PAC/PALAIS ROYALE MARKETING - COMPLETED 3/18/16 273-0000-101.00-00 CASH 6,147.72 - 6,147.72 273-0000-103.00-00 INVESTMENTS 24,157.85 - 24,157.85 273-0000-115.00-00 ACCOUNTS RECEIVABLE- - 200.00 200.00 273-0000-116.00-00 INTEREST REC -INVESTMENTS 46.18 - 2.03 48.21 30,553.78 273-0000-243.00-00 ENCUMBRANCES 877.50 - 877.50 273-0000-245.00-00 RESERVE FOR ENCUMBRANCES(877.50) - (877.50) 273-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(4,943.10) - (4,943.10) 273-0000-271.00-00 FUND BALANCE(21,770.45) (1.19) (21,771.64) (26,714.74) 273-0000-361.00-00 INTEREST ON INVESTMENTS(158.00) 1.19 (2.03) (158.84) 273-0404-360.24-00 MARQUEE SALES(11,021.25) - (200.00) (11,221.25) (11,380.09) 273-0404-415.33-01 OUTSIDE PRINTING SERVICES 7,541.05 - 7,541.05 7,541.05 TOTAL MORRIS PAC/PALAIS ROYALE MARKETING- - - - - FUND 278 - TAKE HOME VEHICLE POLICE - COMPLETED 3/18/16 278-0000-101.00-00 CASH 129,929.65 - 129,929.65 278-0000-103.00-00 INVESTMENTS 510,566.90 - 510,566.90 278-0000-116.00-00 INTEREST REC -INVESTMENTS 976.00 - 43.19 1,019.19 641,515.74 278-0000-202.00-00 ACCOUNTS PAYABLE- - (53.47) (53.47) (53.47) 278-0000-271.00-00 FUND BALANCE(516,012.22) (22.56) (516,034.78) (516,034.78) 278-0000-340.30-00 POLICE LIABILITY(61,660.00) - (61,660.00) 278-0000-361.00-00 INTEREST ON INVESTMENTS(3,226.56) 22.56 (43.19) (3,247.19) 278-0000-380.10-94 SWORN POLICE GAS(61,660.00) - (61,660.00) (126,567.19) 278-0801-421.39-12 LIABILITY 1,086.23 - 53.47 1,139.70 1,139.70 TOTAL TAKE HOME VEHICLE POLICE 0.00 - - 0.00 0.00 FUND 280 - POLICE BLOCK GRANTS - COMPLETED 3/18/16 280-0000-101.00-00 CASH 779.85 - 779.85 280-0000-103.00-00 INVESTMENTS 3,064.46 - 3,064.46 280-0000-116.00-00 INTEREST REC -INVESTMENTS 5.86 - 0.26 6.12 3,850.43 280-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(20,818.40) - (20,818.40) 280-0000-271.00-00 FUND BALANCE 16,990.35 (0.17) 16,990.18 (3,828.22) 280-0000-361.00-00 INTEREST ON INVESTMENTS(22.12) 0.17 (0.26) (22.21) (22.21) TOTAL POLICE BLOCK GRANTS(0.00) - - (0.00) (0.00) FUND 281 - DEPT. COMMUNITY INVESTMENT - REV BONDS - COMPLETED 3/18/16 281-0000-101.00-00 CASH 5,542.13 - 5,542.13 281-0000-103.00-00 INVESTMENTS 21,778.15 - 21,778.15 281-0000-116.00-00 INTEREST REC -INVESTMENTS 41.63 - 1.86 43.49 27,363.77 281-0000-202.00-00 ACCOUNTS PAYABLE- - - - 281-0000-271.00-00 FUND BALANCE(27,204.78) (1.20) (27,205.98) (27,205.98) 281-0000-361.00-00 INTEREST ON INVESTMENTS(157.13) 1.20 (1.86) (157.79) (157.79) TOTAL DEPT. COMMUNITY INVESTMENT - REV BONDS 0.00 - - 0.00 0.00 FUND 288 - EMS OPERATING AND CAPITAL FUNDS - COMPLETED 3/23/16 288-0000-101.00-00 CASH 448,467.14 - 448,467.14 287-0000-101.00-00 CASH 521,004.85 - 521,004.85 City of South Bend 6/18/2016 Page 26 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 288-0000-101.20-00 TRUSTEE CASH- - 579,922.00 579,922.00 288-0000-101.20-01 TRUSTEE CASH - BUILDING CORP- - 112,360.73 112,360.73 288-0000-103.00-00 INVESTMENTS 1,762,280.32 - 1,762,280.32 287-0000-103.00-00 INVESTMENTS 2,051,235.56 - (3,913.65) 2,047,321.91 288-0000-113.00-00 FIXED ASSETS- 6,883,428.00 (19,061.00) 6,864,367.00 288-0000-114.00-00 ACCUMULATED DEPRECIATION- (1,306,498.00) (332,044.00) (1,638,542.00) 288-0000-115.00-00 ACCOUNTS RECEIVABLE- 5,180,497.34 (925,467.83) 4,255,029.51 288-0000-116.00-00 INTEREST REC -INVESTMENTS 3,368.76 - 156.91 3,525.67 287-0000-116.00-00 INTEREST REC -INVESTMENTS- - 4,088.70 4,088.70 14,959,825.83 288-0000-202.00-00 ACCOUNTS PAYABLE- - (36,624.63) (36,624.63) 288-0000-204.00-00 INTERFUND PAYABLE- - (658.49) (658.49) 288-0000-204.10-00 DUE TO OTHER FUNDS(160,098.39) - - (160,098.39) 288-0000-214.01-00 ACCRUED INTEREST PAYABLE- (81,524.00) 2,248.87 (79,275.13) 288-0000-227.10-00 PAYROLL ACCRUAL- - (52,756.30) (52,756.30) 288-0000-235.00-00 UNAMORTIZED BOND DISCOUNT/PREMIUM- (78,935.00) 4,266.00 (74,669.00) 288-0000-230.10-00 CAPITAL LEASE PAYABLE - ST- (122,471.00) (31,304.47) (153,775.47) 288-0000-230.10-05 CAPITAL LEASE PAYABLE - LT- - (508,273.13) (508,273.13) 288-0000-232.04-00 MORTGAGE BOND PAYABLE - ST- - (220,000.00) (220,000.00) 288-0000-232.04-05 MORTGAGE BOND PAYABLE - LT- (5,580,000.00) 435,000.00 (5,145,000.00) (6,431,130.54) 287-0000-243.00-00 ENCUMBRANCES 363,611.00 - 363,611.00 287-0000-245.00-00 RESERVE FOR ENCUMBRANCES(363,611.00) - (363,611.00) 288-0000-243.00-00 ENCUMBRANCES 57,305.01 - 57,305.01 288-0000-245.00-00 RESERVE FOR ENCUMBRANCES(57,305.01) - (57,305.01) 288-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(6,164,108.02) - (6,164,108.02) 287-0000-271.00-00 FUND BALANCE- (4,894,497.34) (4,894,497.34) - 288-0000-271.00-00 FUND BALANCE 3,440,946.95 (727,592.43) 2,713,354.52 (8,345,250.84) 287-0000-342.09-01 MEDICAID REIMBURSEMENTS(2,472,740.45) - 1,372,740.45 (1,100,000.00) 287-0000-342.15-00 FIRE GRANTS(396,727.00) - (396,727.00) 287-0000-361.00-00 INTEREST ON INVESTMENTS(3,511.26) - (190.54) (3,701.80) 288-0000-322.01-01 PLAN REVIEW - SPRINKLED(2,997.00) - (2,997.00) 288-0000-322.01-02 PLAN REVIEW - NONSPRINKLE(1,568.00) - (1,568.00) 288-0000-322.01-03 PLAN REVIEW - ADDITION(18,213.00) - (18,213.00) 288-0000-331.02-00 PUBLIC SAFETY(135,288.00) - (135,288.00) 288-0000-340.22-00 UNIVERSITY NOTRE DAME(131,923.91) - (600.00) (132,523.91) 288-0000-341.03-00 COPIES OF PUBLIC RECORDS(3,951.00) 206.00(120.00) (3,865.00) 288-0000-342.09-00 EMERGENCY MEDICAL SERVICE(2,740,713.41) 350,120.84(412,000.75) (2,802,593.32) 288-0000-342.10-00 NEO NATAL REVENUE(261,719.95) - (261,719.95) 288-0000-342.10-01 MEMORIAL TRANSPORT(188,642.15) - (33,551.87) (222,194.02) 288-0000-342.11-00 EMS-COUNTY(1,707,888.02) - (1,707,888.02) 288-0000-342.15-00 FIRE GRANTS(2,228.80) - (2,228.80) 288-0000-342.15-01 FIRE TRAINING GRANT(1,000.00) 396,727.00 395,727.00 288-0000-354.00-00 ORDINANCE VIOLATION(2,500.00) 800.00(800.00) (2,500.00) 288-0000-360.00-00 MISCELLANEOUS REVENUE(48,131.45) 0.00(200.00) (48,331.45) 288-0000-361.00-00 INTEREST ON INVESTMENTS(19,490.31) 127.37(156.91) (19,519.85) 288-0000-391.01-00 SALE OF FIXED ASSETS(460.00) - 460.00 - 288-0909-342.15-02 FIRE EQUIPMENT GRANT(500.00) - (500.00) 288-0909-351.10-01 TUITION(27,025.00) - (27,025.00) (6,493,657.12) 288-0902-422.10-01 REGULAR 3,252,394.70 - 39,394.43 3,291,789.13 288-0902-422.10-04 EXTRA AND OVERTIME 303,624.13 - 3,844.26 307,468.39 288-0902-422.10-06 SPECIAL PAYS 40,931.25 - 40,931.25 288-0902-422.10-07 FLSA 19,583.62 - 19,583.62 288-0902-422.10-08 SICK LEAVE BUY BACK/RETIRE 30,997.38 - 30,997.38 288-0902-422.10-11 WORKING OUT OF CLASSIFICATION 517.51 - 26.69 544.20 288-0902-422.10-12 CRITICAL DUTY DAYS 12,070.11 - 471.94 12,542.05 288-0902-422.10-13 NEO-NATAL 18,240.00 - 454.00 18,694.00 288-0902-422.10-14 FIRE PRO PAY 83,324.67 - 17.75 83,342.42 288-0902-422.11-01 FICA - REGULAR 7,654.83 - 142.06 7,796.89 288-0902-422.11-02 FICA - FIRE 37,347.02 - 630.89 37,977.91 288-0902-422.11-04 PERF - REGULAR 11,475.66 - 214.46 11,690.12 288-0902-422.11-05 PERF - FIRE 501,146.04 - 7,559.82 508,705.86 288-0902-422.11-08 GROUP INSURANCE - HEALTH 384,381.82 - 384,381.82 288-0902-422.11-09 GROUP INSURANCE - LIFE 3,982.77 - 3,982.77 288-0902-422.11-10 CLOTHING ALLOWANCE 31,946.50 - 31,946.50 288-0902-422.11-24 CELL PHONE ALLOWANCE 550.00 - 550.00 288-0902-422.22-24 OTHER OPERATING SUPPLIES 261,103.77 (15,499.99)28,680.35 274,284.13 288-0902-422.23-20 SMALL TOOLS & EQUIPMENT 1,400.20 - 1,400.20 288-0902-422.31-04 ACCOUNTING 18,474.63 (1,443.79)1,036.21 18,067.05 288-0902-422.31-06 OTHER PROFESSIONAL SVCS 144,483.00 - 185.00 144,668.00 288-0902-422.32-02 POSTAGE 9,030.28 - 9,030.28 288-0902-422.32-04 TELEPHONE & TELEGRAPH 15,294.29 (1,295.55)1,264.12 15,262.86 288-0902-422.36-01 BUILDINGS 10,351.00 (385.00)9,966.00 288-0902-422.36-04 COMPUTER EQUIPMENT 48,636.36 - 48,636.36 288-0902-422.36-05 OTHER EQUIPMENT 4,944.30 - 1,170.00 6,114.30 288-0902-422.37-11 CAPITAL LEASE PRINCIPAL 245,611.69 - (245,611.69) - 288-0902-422.37-12 CAPITAL LEASE INTEREST 207,325.69 - 156,046.67 363,372.36 288-0902-422.38-03 PAYING AGENT FEES- - 950.00 950.00 288-0902-422.39-01 REFUNDS, AWARDS, INDEMNITIES 73,108.71 (784.62)1,724.04 74,048.13 288-0902-422.39-70 EDUCATION & TRAINING 16,087.25 - 16,087.25 288-0902-422.43-02 MOTOR EQUIPMENT 149,003.00 - 149,003.00 288-0909-422.22-24 OTHER OPERATING SUPPLIES 3,984.29 (168.16)98.91 3,915.04 288-0909-422.35-04 WATER 7,285.53 (621.68)658.49 7,322.34 288-0909-422.36-01 BUILDINGS 888.14 (189.99)698.15 288-0909-422.36-05 OTHER EQUIPMENT 6,203.10 - 2,466.00 8,669.10 5,944,418.86 287-0902-422.43-02 MOTOR EQUIPMENT 59,387.00 - - 59,387.00 287-0902-422.43-10 MATERIALS & EQUIPMENT 241,351.30 - (151,703.00) 89,648.30 149,035.30 City of South Bend 6/18/2016 Page 27 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total Other 288-0000-422.45-00 DEPRECIATION- - 451,579.00 451,579.00 288-0000-422.46-00 LOSS ON DISPOSAL- - 51,179.51 51,179.51 502,758.51 TOTAL EMS / FIRE DEPARTMENT OPERATING(0.00) 0.00 286,000.00 286,000.00 286,000.00 FUND 289 - HAZMAT - COMPLETED 3/18/16 289-0000-101.00-00 CASH 6,494.21 - 6,494.21 289-0000-103.00-00 INVESTMENTS 25,519.43 - 25,519.43 289-0000-116.00-00 INTEREST REC -INVESTMENTS 48.78 - 2.18 50.96 32,064.60 289-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(166,628.64) - (166,628.64) 289-0000-271.00-00 FUND BALANCE 127,000.11 7,150.85 134,150.96 (32,477.68) 289-0000-342.12-00 HAZMAT CHARGES(13,786.56) 13,786.56 - 289-0000-361.00-00 INTEREST ON INVESTMENTS(188.88) 1.74 (2.18) (189.32) (189.32) 289-0901-422.22-24 OTHER OPERATING SUPPLIES 21,541.55 (20,939.15) 602.40 602.40 TOTAL HAZMAT(0.00) - - (0.00) (0.00) FUND 291 - INDIANA RIVER RESCUE - COMPLETED 3/18/16 291-0000-101.00-00 CASH 19,332.27 - 19,332.27 291-0000-103.00-00 INVESTMENTS 75,967.40 - 75,967.40 291-0000-116.00-00 INTEREST REC -INVESTMENTS 145.22 - 5.63 150.85 95,450.52 291-0000-202.00-00 ACCOUNTS PAYABLE- - (1,800.00) (1,800.00) 291-0000-227.10-00 ACCRUED PAYROLL- - (46.16) (46.16) (1,846.16) 291-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(47,835.99) - (47,835.99) 291-0000-271.00-00 FUND BALANCE(57,563.52) 1,647.57 (55,915.95) (103,751.94) 291-0000-351.10-00 SCHOOL REGISTRATION(53,950.00) - (53,950.00) 291-0000-361.00-00 INTEREST ON INVESTMENTS(493.37) 4.63 (5.63) (494.37) (54,444.37) 291-0904-422.10-06 SPECIAL PAYS 2,653.97 (1,650.08) 46.16 1,050.05 291-0904-422.11-10 CLOTHING ALLOWANCE 857.60 (2.12) 855.48 291-0904-422.22-01 CENTRAL SERVICE GASOLINE 163.89 - 163.89 291-0904-422.23-10 REPAIR PARTS 304.24 - 720.00 1,024.24 291-0904-422.23-20 SMALL TOOLS & EQUIPMENT 1,791.21 - 1,791.21 291-0904-422.31-06 OTHER PROFESSIONAL SVCS 1,487.35 - 1,487.35 291-0904-422.32-03 TRAVEL 11.00 - 11.00 291-0904-422.32-23 TRAVEL - HOTEL 1,659.69 - 1,080.00 2,739.69 291-0904-422.32-24 TRAVEL - MEALS 995.67 - 995.67 291-0904-422.36-05 OTHER EQUIPMENT 20,424.26 - 20,424.26 291-0904-422.39-70 EDUCATION & TRAINING 6,338.75 - 6,338.75 291-0904-422.39-89 MISC CHARGES & SERVICES 6,713.69 - 6,713.69 291-0904-422.43-02 MOTOR EQUIPMENT 20,996.67 - 20,996.67 64,591.95 TOTAL INDIANA RIVER RESCUE- 0.00 - - - FUND 292 - POLICE GRANTS - COMPLETED 3/18/16 292-0000-101.00-00 CASH 121,195.80 - 121,195.80 121,195.80 292-0000-202.00-00 ACCOUNTS PAYABLE- - (6,712.50) (6,712.50) (6,712.50) 292-0000-243.00-00 ENCUMBRANCES 55,372.50 - 55,372.50 292-0000-245.00-00 RESERVE FOR ENCUMBRANCES(55,372.50) - (55,372.50) 292-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(240,905.34) - (240,905.34) 292-0000-271.00-00 FUND BALANCE 145,496.59 15,296.95 160,793.54 (80,111.80) 292-0000-331.02-00 PUBLIC SAFETY(56,891.41) - (56,891.41) 292-0000-361.00-00 INTEREST ON INVESTMENTS(55.09) - (55.09) (56,946.50) 292-8830-421.22-24 OTHER OPERATING SUPPLIES 14,186.00 (14,789.84) (603.84) 292-8830-421.39-89 MISC CHARGES & SERVICES 16,973.45 (507.11) 6,712.50 23,178.84 22,575.00 TOTAL POLICE GRANTS- 0.00 - - - FUND 294 - REGIONAL POLICE ACADEMY - COMPLETED 3/18/16 294-0000-101.00-00 CASH 14,122.68 - 14,122.68 294-0000-101.01-00 PETTY CASH 100.00 - 100.00 294-0000-103.00-00 INVESTMENTS 55,888.91 - 55,888.91 294-0000-115.00-00 ACCOUNTS RECEIVABLE- - 1,950.00 1,950.00 294-0000-116.00-00 INTEREST REC -INVESTMENTS 106.84 - 4.76 111.60 72,173.19 294-0000-202.00-00 ACCOUNTS PAYABLE- - (250.96) (250.96) (250.96) 294-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(6,677.29) - (6,677.29) 294-0000-271.00-00 FUND BALANCE(61,605.55) 2,721.56 (58,883.99) (65,561.28) 294-0000-342.19-00 REGIONAL ACADEMY TUITION(22,637.50) - (1,950.00) (24,587.50) 294-0000-361.00-00 INTEREST ON INVESTMENTS(388.70) 3.01 (4.76) (390.45) (24,977.95) 294-0801-421.22-24 OTHER OPERATING SUPPLIES 1,295.01 - 1,295.01 294-0801-421.32-22 TRAVEL - AIRFARE 330.20 (330.20) - 294-0801-421.32-23 TRAVEL - HOTEL 1,096.90 (1,096.90) - 294-0801-421.32-24 TRAVEL - MEALS 128.25 (128.25) - 294-0801-421.32-25 TRAVEL - OTHER 130.66 (130.66) - 294-0801-421.39-70 EDUCATION & TRAINING 12,045.00 (645.00) 11,400.00 294-0801-421.39-89 MISC CHARGES & SERVICES 2,267.00 (192.25) 70.62 2,145.37 294-8101-421.39-89 MISC CHARGES & SERVICES 3,797.59 (201.31) 180.34 3,776.62 18,617.00 TOTAL REGIONAL POLICE ACADEMY(0.00) - - (0.00) - FUND 295 - COPS MORE GRANT - COMPLETED 3/23/16 295-0000-101.00-00 CASH 24,521.31 - 24,521.31 295-0000-101.01-00 PETTY CASH 100.00 - 100.00 295-0000-103.00-00 INVESTMENTS 96,750.99 - 96,750.99 295-0000-115.00-00 ACCOUNTS RECEIVABLE- - 270.00 270.00 295-0000-115.10-01 INTERGOVERNMENTAL- - 7,318.99 7,318.99 295-0000-116.00-00 INTEREST REC -INVESTMENTS 184.95 - 8.26 193.21 129,154.50 295-0000-202.00-00 ACCOUNTS PAYABLE- - (407.00) (407.00) (407.00) 295-0000-243.00-00 ENCUMBRANCES 10,245.00 - 10,245.00 295-0000-245.00-00 RESERVE FOR ENCUMBRANCES(10,245.00) - (10,245.00) 295-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(654,840.08) - (654,840.08) 295-0000-271.00-00 FUND BALANCE 548,606.35 20,455.34 569,061.69 (85,778.39) City of South Bend 6/18/2016 Page 28 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 295-0000-331.02-00 PUBLIC SAFETY(34,019.18) - (28,283.99) (62,303.17) 295-0000-361.00-00 INTEREST ON INVESTMENTS(619.97) 4.66 (8.26) (623.57) 295-0000-380.10-99 MISC. REIMBURSEMENTS(12,000.00) - (12,000.00) 295-8100-367.00-00 DONATION PRIVATE SOURCES(300.00) - (300.00) 295-8192-360.00-00 MISCELLANEOUS REVENUE(7,590.00) 90.00 (270.00) (7,770.00) 295-0000-392.00-00 INTER-FUND OPER. TRANSFER(20,965.00) - 20,965.00 - (82,996.74) 295-0801-421.21-04 MISC- OFFICE 151.96 - 151.96 295-0801-421.22-24 OTHER OPERATING SUPPLIES 34,113.15 (20,490.00) 13,623.15 295-0801-421.39-89 MISC CHARGES & SERVICES 25,905.52 (60.00) 407.00 26,252.52 40,027.63 TOTAL COPS MORE GRANT- - 0.00 - - FUND 299 - POLICE FEDERAL DRUG ENFORCEMENT - COMPLETED 3/18/16 299-0000-101.00-00 CASH 252,751.54 - 252,751.54 299-0000-116.00-00 INTEREST REC -INVESTMENTS- - 93.89 93.89 252,845.43 299-0000-243.00-00 ENCUMBRANCES 6,964.53 - 6,964.53 299-0000-245.00-00 RESERVE FOR ENCUMBRANCES(6,964.53) - (6,964.53) 299-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(277,537.75) - (277,537.75) 299-0000-271.00-00 FUND BALANCE(68,004.82) 16,568.69 (51,436.13) (328,973.88) 299-0000-336.10-00 DRUGS & NARCOTICS(66,449.07) 1,728.85 (64,720.22) 299-0000-361.00-00 INTEREST ON INVESTMENTS(974.68) 87.78 (93.89) (980.79) 299-0000-380.10-99 MISC. REIMBURSEMENTS(3,864.00) - (3,864.00) (69,565.01) 299-0801-421.21-05 SMALL OFFICE EQUIPMENT 22,539.94 (9,758.88) 12,781.06 299-0801-421.22-24 OTHER OPERATING SUPPLIES 38,287.39 - 38,287.39 299-0801-421.32-03 TRAVEL 4,718.24 - 4,718.24 299-0801-421.39-70 EDUCATION & TRAINING 3,740.00 - 3,740.00 299-0801-421.39-89 MISC CHARGES & SERVICES 15,082.60 (8,626.44) 6,456.16 299-0801-421.43-02 MOTOR EQUIPMENT 79,710.61 - 79,710.61 145,693.46 TOTAL POLICE FEDERAL DRUG ENFORCEMENT- (0.00) - - - FUND 313 - HALL OF FAME DEBT SERVICE - COMPLETED 3/23/16 313-0000-101.00-00 CASH 53.58 - 53.58 313-0000-103.00-00 INVESTMENTS 210.54 - 210.54 313-0000-111.00-00 CASH WITH FISCAL AGENT 11,131.47 - 5,185.22 16,316.69 313-0000-116.00-00 INTEREST REC -INVESTMENTS 0.40 - 0.40 16,581.21 313-0000-271.00-00 FUND BALANCE(82,320.38) (480.03) (82,800.41) (82,800.41) 313-0000-311.00-00 GENERAL PROPERTY TAX(906,263.17) 480.03 (905,783.14) 313-0000-312.02-00 AUTO EXCISE(62,231.16) - (62,231.16) 313-0000-312.03-00 COMMERCIAL VEHICLE TAX(11,963.00) - (11,963.00) 313-0000-338.00-00 PILOT TRANSFERS IN(220,577.52) - (220,577.52) 313-0000-361.00-00 INTEREST ON INVESTMENTS(40.76) - (17.72) (58.48) (1,200,613.30) 313-0401-472.38-01 PRINCIPAL 1,150,000.00 - 1,150,000.00 313-0401-472.38-02 INTEREST 122,000.00 - (5,167.50) 116,832.50 1,266,832.50 TOTAL HALL OF FAME DEBT SERVICE (0.00) - - - - FUND 315 - AIRPORT 2003 DEBT RESERVE - COMPLETED 3/18/16 315-0000-101.00-00 CASH 210,155.46 - 210,155.46 315-0000-103.00-00 INVESTMENTS 825,819.31 - 825,819.31 315-0000-116.00-00 INTEREST REC -INVESTMENTS 1,578.63 - 70.69 1,649.32 1,037,624.09 315-0000-271.00-00 FUND BALANCE(1,038,304.52) (45.66) (1,038,350.18) (1,038,350.18) 315-0000-361.00-00 INTEREST ON INVESTMENTS(5,988.93) 45.66 (70.69) (6,013.96) (6,013.96) 315-1002-460.50-02 INTER-FUND OPER. TRANSFER 6,740.05 - 6,740.05 6,740.05 TOTAL AIRPORT 2003 DEBT RESERVE- - - (0.00) (0.00) FUND 317 - COVELESKI BOND DEBT RESERVE - COMPLETED 3/18/16 317-0000-101.00-00 CASH 102,858.30 - 102,858.30 317-0000-103.00-00 INVESTMENTS 404,188.29 - 404,188.29 317-0000-116.00-00 INTEREST REC -INVESTMENTS 772.64 - 34.56 807.20 507,853.79 317-0000-271.00-00 FUND BALANCE(504,902.80) (22.20) (504,925.00) (504,925.00) 317-1001-361.00-00 INTEREST ON INVESTMENTS(2,916.43) 22.20 (34.56) (2,928.79) (2,928.79) TOTAL COVELESKI BOND DEBT RESERVE(0.00) - - (0.00) (0.00) FUND 324 - RIVER WEST TIF (AIRPORT) - COMPLETED 3/23/16 324-0000-101.00-00 CASH 6,629,105.88 - 6,629,105.88 324-0000-103.00-00 INVESTMENTS 26,049,495.65 - 26,049,495.65 420-0000-115.87-00 LOAN RECEIVABLE- - 278,713.57 278,713.57 324-0000-112.00-00 PROPERTY HELD FOR RESALE 8,835,658.00 - 2,048,563.00 10,884,221.00 324-0000-115.10-00 PROPERTY TAX RECEIVABLE- - 531,011.02 531,011.02 324-0000-115.50-00 LOAN RECEIVABLE - BLACKTHORN- - 125,000.00 125,000.00 324-0000-116.00-00 INTEREST REC -INVESTMENTS 49,796.05 - 2,072.29 51,868.34 324-0000-130.00-00 DUE FROM OTHER FUNDS 1,472,130.00 - (1,472,130.00) - 44,549,415.46 324-0000-202.00-00 ACCOUNTS PAYABLE- - (2,303,036.09) (2,303,036.09) 324-0000-203.00-00 PERFORMANCE BONDS PAYABLE(3,232.00) - (3,232.00) 324-0000-204.00-00 DUE TO OTHER FUNDS(500,000.00) - (500,000.00) (2,806,268.09) 324-0000-243.00-00 ENCUMBRANCES 11,802,075.67 - 11,802,075.67 324-0000-245.00-00 RESERVE FOR ENCUMBRANCES(11,802,075.67) - (11,802,075.67) 324-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(41,197,479.86) - (41,197,479.86) 324-0000-271.00-00 FUND BALANCE 60,824.51 (228,554.14) (167,729.63) (41,365,209.49) 324-0000-311.00-00 GENERAL PROPERTY TAX(16,293,239.93) 536,081.57 (531,011.02) (16,288,169.38) 324-0000-317.00-00 HOTEL/MOTEL TAX(492,000.00) - (492,000.00) 324-0000-349.11-00 PARKING(4,615.90) - (4,615.90) 324-0000-349.12-00 PARKING - ST. JOE(9,444.94) - (9,444.94) 324-0000-360.00-00 MISCELLANEOUS REVENUE(47,807.00) (90,966.00) (138,773.00) 324-0000-361.00-00 INTEREST ON INVESTMENTS(189,021.25) 1,198.19 (2,073.29) (189,896.35) 324-0000-361.31-10 INTEREST INCOME(23,558.89) - (23,558.89) 324-0000-362.00-00 RENTAL OF PROPERTY(95,413.60) - (95,413.60) City of South Bend 6/18/2016 Page 29 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 324-0000-380.10-99 MISC. REIMBURSEMENTS(52.25) - (52.25) 324-0000-391.05-00 PROPERTY SALES(1,048,001.00) - (1,048,001.00) 324-0000-391.05-02 LAND(15,000.00) - (15,000.00) 324-0000-391.05-03 SALE OF BLACKTHORN(1,472,130.00) - 1,472,130.00 - 324-0000-391.05-04 BLACKTHORN GOLF CART SALE(14,857.38) - (125,000.00) (139,857.38) 324-0000-393.04-00 BOND REFUNDING SAVINGS(6.52) - (6.52) 324-0000-399.31-10 PRINCIPAL ON LOANS(208,434.71) - 208,434.71 - 324-0000-399.40-00 PROPERTY FOR RESALE - DISP- - 3,380,378.00 3,380,378.00 324-0000-392.00-00 INTER-FUND OPER. TRANSFER(4,989,785.47) 90,966.00 (5,865,088.28) (10,763,907.75) (25,828,318.96) 324-1050-460.31-01 LEGAL 198,159.49 (5,382.43) 4,992.90 197,769.96 324-1050-460.31-02 ENGINEERING 479,093.41 (76,674.48) 8,512.50 410,931.43 324-1050-460.31-05 APPRAISAL- - - 324-1050-460.31-06 OTHER PROF SERVICES 2,228,219.54 (226,668.71) 480.00 2,002,030.83 324-1050-460.37-11 CAPITAL LEASE PRINCIPAL 1,832,999.13 - (1,683,295.00) 149,704.13 324-1050-460.37-12 CAPITAL LEASE INTEREST 576,300.00 - (473,467.30) 102,832.70 324-1050-460.50-02 TRANSFER OUT - - 2,156,762.30 2,156,762.30 324-1050-460.37-13 BOND PAYOFF FEES/PAYING AGENT FEES 7,628.72 - 7,628.72 324-1050-460.38-01 PRINCIPAL 2,856,666.68 - 2,856,666.68 324-1050-460.38-02 INTEREST 1,200,486.50 - 1,200,486.50 324-1050-460.38-03 PAYING AGENT FEES 1,500.00 - 1,500.00 324-1050-460.39-01 REFUNDS / AWARDS 404,929.60 - 404,929.60 324-1050-460.39-64 PROPERTY MANAGEMENT 62.00 - 62.00 324-1050-460.39-82 DEMOLITION & CLEARANCE 34,488.44 - 10,100.00 44,588.44 324-1050-460.41-01 LAND 190,031.86 - 190,031.86 324-1050-460.42-01 LAND IMPROVEMENTS 296,140.76 - 136,538.93 432,679.69 324-1050-460.42-02 BUILDINGS 1,637,462.72 - 346,166.50 1,983,629.22 324-1050-460.42-03 STREETS AND ALLEYS 4,718,288.39 - 819,226.32 5,537,514.71 324-1050-460.42-07 EQUIPMENT 6,844,613.37 - 977,018.94 7,821,632.31 324-0000-460.40-00 PROPERTY FOR RESALE-ACQ- 0.00(51,000.00)(51,000.00)25,450,381.08 TOTAL RIVER WEST TIF (AIRPORT)(0.00) (0.00) (0.00) 0.00 - FUND 328 - SBCDA 2003 DEBT RESERVE - COMPLETED 3/18/16 328-0000-101.00-00 CASH 351,135.67 - 351,135.67 328-0000-103.00-00 INVESTMENTS 1,379,810.06 - 1,379,810.06 328-0000-116.00-00 INTEREST REC -INVESTMENTS 2,637.64 - 118.12 2,755.76 1,733,701.49 328-0000-271.00-00 FUND BALANCE(1,734,838.36) (76.29) (1,734,914.65) (1,734,914.65) 328-0000-361.00-00 INTEREST ON INVESTMENTS(10,006.54) 76.29 (118.12) (10,048.37) (10,048.37) 328-1002-460.50-02 INTER-FUND OPER. TRANSFER 11,261.53 - 11,261.53 11,261.53 TOTAL SBCDA 2003 DEBT RESERVE(0.00) - - (0.00) (0.00) FUND 377 - PROFESSIONAL SPORTS DEVELOPMENT - COMPLETED 3/23/16 377-0000-101.00-00 CASH 86,564.24 - 86,564.24 377-0000-103.00-00 INVESTMENTS 340,159.75 - 340,159.75 377-0000-115.10-00 INTERGOVERNMENTAL- - 149,007.00 149,007.00 377-0000-116.00-00 INTEREST REC -INVESTMENTS 650.25 - 29.09 679.34 576,410.33 377-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(437,301.80) - (437,301.80) 377-0000-271.00-00 FUND BALANCE(158,790.21) (151,102.21) (309,892.42) (747,194.22) 377-0000-335.10-00 PROF SPORTS DEV AREA(628,261.00) 151,076.00 (149,007.00) (626,192.00) 377-0000-360.00-00 MISCELLANEOUS REVENUE(56,232.85) - (56,232.85) 377-0000-361.00-00 INTEREST ON INVESTMENTS(2,390.88) 26.21 (29.09) (2,393.76) (684,818.61) 377-0401-452.38-01 PRINCIPAL 620,000.00 - 620,000.00 377-0401-452.38-02 INTEREST 134,802.50 - 134,802.50 377-0401-452.38-03 PAYING AGENT FEES 800.00 - 800.00 377-1001-452.38-01 PRINCIPAL 100,000.00 - 100,000.00 855,602.50 TOTAL PROFESSIONAL SPORTS DEVELOPMENT- 0.00 (0.00) - - FUND 401 - COVELESKI STADIUM CAPITAL - COMPLETED 3/18/16 401-0000-101.00-00 CASH 16,721.21 - 16,721.21 401-0000-103.00-00 INVESTMENTS 65,707.10 - 65,707.10 401-0000-116.00-00 INTEREST REC -INVESTMENTS 125.61 - 5.62 131.23 82,559.54 401-0000-202.00-00 ACCOUNTS PAYABLE- - (22,000.00) (22,000.00) (22,000.00) 401-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(300,743.13) - (300,743.13) 401-0000-271.00-00 FUND BALANCE 260,292.58 (1.78) 260,290.80 (40,452.33) 401-0000-347.01-40 LEASE OF STADIUM(41,853.25) - (41,853.25) 401-0000-361.00-00 INTEREST ON INVESTMENTS(250.12) 1.78 (5.62) (253.96) (42,107.21) 401-1101-452.36-01 OTHER PROFESSIONAL SERVICES- - 22,000.00 22,000.00 22,000.00 TOTAL COVELESKI STADIUM CAPITAL(0.00) - - (0.00) - FUND 403 - ZOO ENDOWMENT - COMPLETED 3/18/16 403-0000-101.00-00 CASH 10,015.17 - 10,015.17 403-0000-103.00-00 INVESTMENTS 39,355.21 - 39,355.21 403-0000-116.00-00 INTEREST REC -INVESTMENTS 75.23 - 3.37 78.60 49,448.98 403-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(19,772.07) - (19,772.07) 403-0000-271.00-00 FUND BALANCE(29,389.58) (2.16) (29,391.74) (49,163.81) 403-0000-361.00-00 INTEREST ON INVESTMENTS(283.96) 2.16 (3.37) (285.17) (285.17) TOTAL ZOO ENDOWMENT(0.00) - - (0.00) (0.00) FUND 404 - COUNTY OPTION INCOME TAX - COMPLETED 3/23/16 404-0000-101.00-00 CASH 2,447,792.21 - 2,447,792.21 404-0000-103.00-00 INVESTMENTS 9,618,756.11 - 9,618,756.11 404-0000-112.00-00 PROPERTY HELD FOR RESALE 174,999.00 - 174,999.00 404-0000-115.00-00 ACCOUNTS RECEIVABLE- - 1,457.47 1,457.47 404-0000-116.00-00 INTEREST REC -INVESTMENTS 18,387.15 - 822.48 19,209.63 404-0000-120.00-00 ADVANCE TO OTHER FUND 2,027,973.00 - (438,202.50) 1,589,770.50 404-0000-130.00-00 DUE FROM OTHER FUNDS- - 181.56 181.56 13,852,166.48 City of South Bend 6/18/2016 Page 30 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 404-0000-202.00-00 ACCOUNTS PAYABLE- - (788,266.71) (788,266.71) 404-0000-227.10-00 ACCRUED PAYROLL- - (4,289.92) (4,289.92) (792,556.63) 404-0000-243.00-00 ENCUMBRANCES 2,205,471.12 - 2,205,471.12 404-0000-245.00-00 RESERVE FOR ENCUMBRANCES(2,205,471.12) - (2,205,471.12) 404-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(47,106,007.84) - (47,106,007.84) 404-0000-271.00-00 FUND BALANCE 29,951,654.24 637,471.21 30,589,125.45 (16,516,882.39) 404-0000-316.00-00 COUNTY OPTION INC. TAX(8,859,912.00) - (8,859,912.00) 404-0000-361.00-00 INTEREST ON INVESTMENTS(84,867.89) 683.86 (822.48) (85,006.51) 404-0000-380.10-13 TELEPHONE(121,905.13) 2,260.26 (1,639.03) (121,283.90) 404-0000-380.10-80 COMPUTER MAINTENANCE(410,641.92) - (410,641.92) 404-0000-399.02-06 PRINCIPAL INCOME(438,202.50) - 438,202.50 - 404-0000-393.00-00 COMPUTER LEASES- - (110,619.72) (110,619.72) (9,587,464.05) 404-0401-415.37-03 OFFICE SPACE 40,000.00 - 40,000.00 404-0401-415.37-11 CAPITAL LEASE PRINCIPAL 1,569,038.90 - (880,465.00) 688,573.90 404-0401-415.37-12 CAPITAL LEASE INTEREST 343,260.51 - (229,516.00) 113,744.51 404-0401-415.50-02 TRANSFER OUT- - 1,109,981.00 1,109,981.00 404-0408-453.39-30 GRANTS AND SUBSIDIES 65,000.00 - 65,000.00 404-0409-453.34-02 LIABILITY INSURANCE 7,308.00 - 7,308.00 404-0409-453.39-30 GRANTS AND SUBSIDIES 255,938.00 - 255,938.00 404-0602-431.22-40 SIGNALS/LIGHTS 89,927.54 - 89,927.54 404-0602-431.43-10 OTHER EQUIPMENT 755,680.35 (25,324.59) 730,355.76 404-0617-431.31-01 LEGAL SERVICES 294,643.66 (25,743.15) 10,298.90 279,199.41 404-0617-431.31-06 OTHER PROFESSIONAL SVCS 117,267.66 (13,169.15) 104,098.51 404-0617-431.32-04 TELEPHONE 545,365.83 (911.84) 1,655.00 546,108.99 404-0617-431.33-03 PROMOTIONAL 151,440.00 (82.00) 146.00 151,504.00 404-0617-431.35-01 ELECTRIC 1,545,997.42 - 1,545,997.42 404-0617-431.36-01 BUILDING/STREET MAINTENANCE 449,383.58 (396,000.00) 580,000.00 633,383.58 404-0617-431.36-05 OTHER EQUIPMENT 5,639.00 - 5,639.00 404-0617-431.37-11 CAPITAL LEASE PRINCIPAL 178,539.39 - 178,539.39 404-0617-431.37-12 CAPITAL LEASE INTEREST 22,040.27 - 22,040.27 404-0617-431.39-11 DUES & MEMBERSHIPS 27,080.00 - 27,080.00 404-0617-431.39-60 ELECTION EXPENSE- - 112,439.65 112,439.65 404-0617-431.39-89 MISC. CHARGES AND SERVICE 138,531.70 (143,000.00) (4,468.30) 404-0619-431.50-02 INTER-FUND OPER. TRANSFERS 1,500,000.00 - 1,500,000.00 404-0672-415.10-01 REGULAR SALARIES 233,109.39 (5,144.54) 3,615.90 231,580.75 404-0672-415.10-03 SEASONAL & INTERNS 8,940.24 (1,684.94) 7,255.30 404-0672-415.11-01 FICA - REGULAR 18,860.47 (559.39) 269.04 18,570.12 404-0672-415.11-04 PERF - REGULAR 25,976.04 (444.03) 404.98 25,936.99 404-0672-415.11-08 GROUP INSURANCE - HEALTH 37,501.64 - 37,501.64 404-0672-415.11-09 GROUP INSURANCE - LIFE 370.00 - 370.00 404-0672-415.11-22 PARKING ALLOWANCE 960.00 - 960.00 404-0672-415.11-24 CELL PHONE ALLOWANCE 440.00 - 440.00 404-0672-415.21-04 OTHER - OFFICE SUPPLIES 6,491.13 (74.84) 4,291.58 10,707.87 404-0672-415.21-05 SMALL OFFICE EQUIPMENT 19,097.92 - 1,919.76 21,017.68 404-0672-415.23-25 COMPUTER EQUIPMENT 17,560.54 (1,118.24) 16,442.30 404-0672-415.31-06 OTHER PROFESSIONAL SVCS 305,197.72 (9,460.00) 32,460.81 328,198.53 404-0672-415.31-70 ADM FEE ALLOCATION 531,168.00 - 531,168.00 404-0672-415.32-21 TRAVEL - MILEAGE 1,265.21 (90.98) 1,174.23 404-0672-415.32-22 TRAVEL - AIRFARE 4,404.48 (124.99) 4,279.49 404-0672-415.32-23 TRAVEL - HOTEL 11,943.55 - 11,943.55 404-0672-415.32-24 TRAVEL - MEALS 2,011.28 - 2,011.28 404-0672-415.32-25 TRAVEL - OTHER 1,933.45 - 1,933.45 404-0672-415.36-04 COMPUTER EQUIPMENT 634,825.49 (594.65) 21,174.77 655,405.61 404-0672-415.37-11 CAPITAL LEASE PRINCIPAL 313,811.27 - 313,811.27 404-0672-415.37-12 CAPITAL LEASE INTEREST 20,308.49 - 20,308.49 404-0672-415.39-70 EDUCATION & TRAINING 28,808.88 - 28,808.88 404-0672-415.43-08 COMPUTER EQUIP. & NETWORK 50,000.00 - 50,000.00 404-0801-421.22-01 CENTRAL SERVICE GASOLINE 530,022.58 - 530,022.58 404-0801-421.31-06 OTHER PROFESSIONAL SVCS 100,000.00 - 100,000.00 404-0801-421.36-03 AUTOMOTIVE EQUIPMENT 294,650.47 - 294,650.47 404-0801-421.36-04 COMPUTER EQUIPMENT 25,683.50 (16,888.00) 8,795.50 404-0801-421.36-06 RADIO EQUIPMENT 49,001.03 - 49,001.03 404-0901-422.22-01 CENTRAL SERVICE GASOLINE 129,913.73 - 129,913.73 404-1001-460.31-06 OTHER PROF SERVICES 53,639.00 - 14,697.00 68,336.00 404-1001-460.39-30 GRANTS AND SUBSIDIES 221,000.00 - 221,000.00 404-1001-460.39-64 PROPERTY MANAGEMENT 6,964.84 - 6,964.84 404-1001-460.39-89 MISC CHARGES & SERVICES 48,090.71 - 48,090.71 404-1001-460.42-03 STREETS AND ALLEYS 2,859.50 - 9,183.24 12,042.74 404-1201-415.39-87 VACANT & ABANDONED 866,462.48 - 866,462.48 404-1201-431.36-04 COMPUTER EQUIPMENT 76,620.73 - 76,620.73 404-1201-431.43-03 COMPUTER LEASES- - 110,619.72 110,619.72 13,044,736.59 TOTAL COUNTY OPTION INCOME TAX (0.00) 0.00 0.00 (0.00) - FUND 405 - PARK NONREVERTING CAPITAL - COMPLETED 3/18/16 405-0000-101.00-00 CASH 34,842.09 - 34,842.09 405-0000-101.02-00 RESTRICTED CASH 60,300.00 - 60,300.00 405-0000-103.00-00 INVESTMENTS 373,866.92 - 373,866.92 405-0000-116.00-00 INTEREST REC -INVESTMENTS 714.68 - 27.76 742.44 469,751.45 405-0000-243.00-00 ENCUMBRANCES 11,333.42 - 11,333.42 405-0000-245.00-00 RESERVE FOR ENCUMBRANCES(11,333.42) - (11,333.42) 405-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(352,300.35) - (352,300.35) 405-0000-271.00-00 FUND BALANCE(168,863.58) (4,018.94) (172,882.52) (525,182.87) 405-0000-361.00-00 INTEREST ON INVESTMENTS(2,508.29) 18.94 (27.76) (2,517.11) 405-1101-347.01-11 PICNIC AREA NONREVERTING(4,873.18) - (4,873.18) City of South Bend 6/18/2016 Page 31 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 405-1101-347.01-71 SITE MOWING(2,740.40) - (2,740.40) 405-1101-360.00-00 MISCELLANEOUS REVENUE(4,000.00) 4,000.00 - 405-1102-360.00-00 MISCELLANEOUS REVENUE(250.00) - (250.00) (10,380.69) 405-1101-452.22-24 OPERATION/MAINT. SUPPLIES 8,173.40 - 8,173.40 405-1101-452.22-25 PLANTS CHEM. SEED & FERT.8,410.93 - 8,410.93 405-1101-452.39-01 REFUNDS, AWARDS, INDEMNITIES 120.00 - 120.00 405-1102-452.22-24 OPERATION/MAINT. SUPPLIES 4,105.06 - 4,105.06 405-1102-452.23-99 REPAIR & MAINT. MATERIALS 12,851.77 - 12,851.77 405-1102-452.39-89 CONTRACT SERVICES/CHARGES 9,651.95 - 9,651.95 405-1102-452.43-07 PARK EQUIPMENT 22,499.00 - 22,499.00 65,812.11 TOTAL PARK NONREVERTING CAPITAL 0.00 - - 0.00 - FUND 406 - CUMULATIVE CAPITAL DEVELOPMENT - COMPLETED 3/18/16 406-0000-101.00-00 CASH 115,849.94 - 115,849.94 406-0000-103.00-00 INVESTMENTS 455,239.76 - 455,239.76 406-0000-116.00-00 INTEREST REC -INVESTMENTS 870.23 - 32.87 903.10 571,992.80 406-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(2,971,581.89) - (2,971,581.89) 406-0000-271.00-00 FUND BALANCE 2,390,331.48 (438.79) 2,389,892.69 (581,689.20) 406-0000-311.00-00 GENERAL PROPERTY TAX(428,727.12) 415.42 (428,311.70) 406-0000-312.02-00 AUTO EXCISE(29,439.77) - (29,439.77) 406-0000-312.03-00 COMMERCIAL VEHICLE TAX(8,707.66) - (8,707.66) 406-0000-338.00-00 PILOT TRANSFERS IN(52,191.48) - (52,191.48) 406-0000-361.00-00 INTEREST ON INVESTMENTS(2,306.59) 23.37 (32.87) (2,316.09) (520,966.70) 406-0401-415.38-01 PRINCIPAL 510,969.88 - 510,969.88 406-0401-415.38-02 INTEREST 19,693.22 - 19,693.22 530,663.10 TOTAL CUMULATIVE CAPITAL DEVELOPMENT 0.00 (0.00) - (0.00) - FUND 407 - CUMULATIVE CAPITAL IMPROVEMENT - COMPLETED 3/23/16 407-0000-101.00-00 CASH 63,039.62 - 63,039.62 407-0000-103.00-00 INVESTMENTS 247,718.25 - 247,718.25 407-0000-116.00-00 INTEREST REC -INVESTMENTS 473.54 - 18.73 492.27 311,250.14 407-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(2,345,665.74) - (2,345,665.74) 407-0000-271.00-00 FUND BALANCE 2,096,182.76 (10.15) 2,096,172.61 (249,493.13) 407-0000-317.00-00 HOTEL/MOTEL TAX(150,000.00) - (150,000.00) 407-0000-335.04-00 CIGAR. TAX DIST.-C.C.I.F.(253,986.55) - (253,986.55) 407-0000-360.00-00 MISCELLANEOUS REVENUE- - - 407-0000-361.00-00 INTEREST ON INVESTMENTS(636.88) 10.15 (18.73) (645.46) 407-0000-362.00-00 RENTAL OF PROPERTY(25,000.00) - (25,000.00) (429,632.01) 407-0401-415.37-11 CAPITAL LEASE PRINCIPAL 337,500.00 - (337,500.00) - 407-0401-415.37-12 CAPITAL LEASE INTEREST 30,375.00 - (30,375.00) - 407-0401-415.50-02 TRANSFER OUT- 0.00 367,875.00 367,875.00 367,875.00 TOTAL CUMULATIVE CAPITAL IMPROVEMENT(0.00) - - - - FUND 408 - ECONOMIC DEVELOPMENT INCOME TAX - COMPLETED 3/23/16 408-0000-101.00-00 CASH 1,999,978.42 - 1,999,978.42 408-0000-103.00-00 INVESTMENTS 7,859,043.18 - 7,859,043.18 408-0000-112.00-00 PROPERTY HELD FOR RESALE 270,001.00 - 270,001.00 408-0000-115.00-00 ACCOUNTS RECEIVABLE- - 150,000.00 150,000.00 408-0000-116.00-00 INTEREST REC -INVESTMENTS 15,023.30 - 650.14 15,673.44 10,294,696.04 408-0000-202.00-00 ACCOUNTS PAYABLE- - (65,386.90) (65,386.90) 408-0000-204.00-00 DUE TO OTHER FUNDS- - (85.43) (85.43) (65,472.33) 408-0000-243.00-00 ENCUMBRANCES 109,997.00 - 109,997.00 408-0000-245.00-00 RESERVE FOR ENCUMBRANCES(109,997.00) - (109,997.00) 408-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(15,531,443.42) - (15,531,443.42) 408-0000-271.00-00 FUND BALANCE 5,091,217.53 112,511.09 5,203,728.62 (10,327,714.80) 408-0000-315.00-00 ECON/DEV INCOME TAX(9,031,709.25) - (149,496.75) (9,181,206.00) 408-0000-361.00-00 INTEREST ON INVESTMENTS(56,630.86) 431.46 (650.14) (56,849.54) 408-0000-369.00-00 COMMON AREA FEES(150,000.00) - (150,000.00) (300,000.00) 408-1001-350.10-00 JOB TARGET PENALTY FEE(354,660.00) - (354,660.00) 408-0000-380.10-99 MISC. REIMBURSEMENTS(82.08) - (82.08) (9,892,797.62) 408-0401-415.37-11 CAPITAL LEASE PRINCIPAL 421,800.00 - (421,705.00) 95.00 408-0401-415.37-12 CAPITAL LEASE INTEREST 41,200.00 - (41,282.70) (82.70) 408-0401-415.50-02 TRANSFER OUT- 0.00 621,354.00 621,354.00 408-0401-415.38-01 PRINCIPAL 944,177.73 - 92,533.05 1,036,710.78 408-0401-415.38-02 INTEREST 180,120.85 - 56,963.70 237,084.55 408-0401-415.38-03 PAYING AGENT FEES 3,000.00 (1,000.00) 1,000.00 3,000.00 408-0401-415.38-04 PRINCIPAL 147,811.14 - (83,333.35) 64,477.79 408-0401-415.38-05 INTEREST 85,290.93 - (75,032.95) 10,257.98 408-0401-415.39-30 GRANTS AND SUBSIDIES 467,512.98 (18,000.00) 449,512.98 408-0401-415.50-02 INTER-FUND OPER. TRANSFERS 1,967,638.00 - 1,967,638.00 408-0607-431.50-02 INTER-FUND OPER. TRANSFERS 1,853,000.00 - 1,853,000.00 408-0801-421.36-03 AUTOMOTIVE EQUIPMENT 280,793.92 - 280,793.92 408-0901-422.36-03 AUTOMOTIVE EQUIPMENT 73,674.00 - 73,674.00 408-1001-460.33-01 OUTSIDE PRINTING SERVICE 10,760.22 (3,991.56) 6,768.66 408-1001-460.39-30 GRANTS AND SUBSIDIES 88,000.00 - 88,000.00 408-1001-460.39-58 HISTORIC PRESERVATION 25,000.00 - 25,000.00 408-1050-460.36-01 BUILDINGS 66,313.86 (48,483.18) 17,830.68 408-1050-460.39-41 OTHER SERVICES-MANAGEMENT FEE 1,005.25 - 1,005.25 408-1050-460.39-64 PROPERTY MANAGEMENT 170,606.17 (2,655.83) 17,783.43 185,733.77 408-1050-460.39-89 MISC CHARGES & SERVICES 250,997.00 (21,250.00) 41,500.00 271,247.00 408-1100-452.31-06 OTHER PROFESSIONAL SVCS 12,023.13 (1,186.98) 5,188.90 16,025.05 408-1104-452.39-30 GRANTS AND SUBSIDIES 97,773.00 - 97,773.00 408-1104-452.42-01 LAND IMPROVEMENTS 3,200.00 (3,200.00) - City of South Bend 6/18/2016 Page 32 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 408-1201-415.39-89 MISC CHARGES & SERVICES 34,420.00 (13,175.00) 21,245.00 408-1201-415.50-02 INTER-FUND OPER. TRANSFERS 2,033,776.00 - 2,033,776.00 408-1207-415.50-02 INTER-FUND OPER. TRANSFERS 629,368.00 - 629,368.00 9,991,288.71 TOTAL ECONOMIC DEVELOPMENT INCOME TAX 0.00 0.00 0.00 0.00 - FUND 410 - URBAN DEVELOPMENT ACTION GRANT (UDAG) - COMPLETED 3/18/16 410-0000-101.00-00 CASH 127,687.02 - 127,687.02 410-0000-103.00-00 INVESTMENTS 501,754.29 - 501,754.29 410-0000-115.87-00 LOAN RECEIVABLE 1,768,852.00 - (1,029,452.26) 739,399.74 410-0000-116.00-00 INTEREST REC -INVESTMENTS 959.15 - 61.31 1,020.46 1,369,861.51 410-0000-208.15-00 ADVANCE FROM OTHER FUND(2,027,973.00) - 438,202.50 (1,589,770.50) (1,589,770.50) 410-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(3,762,490.73) - (3,762,490.73) 410-0000-271.00-00 FUND BALANCE 3,993,946.29 (1.22) 3,993,945.07 231,454.34 410-0000-360.00-00 MISCELLANEOUS REVENUE(1,039,452.26) - 1,029,452.26 (10,000.00) 410-0000-361.00-00 INTEREST ON INVESTMENTS(1,485.26) 1.22 (61.31) (1,545.35) (11,545.35) 410-1002-460.38-01 PRINCIPAL 438,202.50 - (438,202.50) - - TOTAL URBAN DEVELOPMENT ACTION GRANT (UDAG)- - - (0.00) (0.00) FUND 412 - MAJOR MOVES CONSTRUCTION - COMPLETED 3/18/16 412-0000-101.00-00 CASH 436,896.04 - 436,896.04 412-0000-103.00-00 INVESTMENTS 1,716,810.91 - 1,716,810.91 412-0000-116.00-00 INTEREST REC -INVESTMENTS 3,281.84 - 147.40 3,429.24 412-0000-120.00-00 ADVANCE TO OTHER FUND 5,627,495.31 - (555,782.49) 5,071,712.82 7,228,849.01 412-0000-202.00-00 ACCOUNTS PAYABLE- - (129,904.00) (129,904.00) (129,904.00) 412-0000-243.00-00 ENCUMBRANCES 795,032.76 - 795,032.76 412-0000-245.00-00 RESERVE FOR ENCUMBRANCES(795,032.76) - (795,032.76) 412-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(14,957,986.71) - (14,957,986.71) 412-0000-271.00-00 FUND BALANCE 5,688,828.84 162,887.07 5,851,715.91 (9,106,270.80) 412-0000-361.00-00 INTEREST ON INVESTMENTS(19,068.64) 178.66 (147.40) (19,037.38) 412-0000-399.02-06 PRINCIPAL INCOME(555,782.49) - 555,782.49 - 412-0000-399.02-07 INTEREST(230,404.52) - (230,404.52) (249,441.90) 412-0602-431.42-03 STREETS AND ALLEYS 2,257,939.42 (163,065.73) 129,904.00 2,224,777.69 412-0602-431.43-09 MATERIALS & EQUIPMENT 31,990.00 - 31,990.00 2,256,767.69 TOTAL MAJOR MOVES CONSTRUCTION(0.00) - - (0.00) - FUND 416 - MORRIS PERFORMING ARTS CENTER CAPITAL - COMPLETED 3/18/16 416-0000-101.00-00 CASH 104,662.33 - 104,662.33 416-0000-103.00-00 INVESTMENTS 411,277.32 - 411,277.32 416-0000-116.00-00 INTEREST REC -INVESTMENTS 786.20 - 35.02 821.22 516,760.87 416-0000-202.00-00 ACCOUNTS PAYABLE- - (9,945.00) (9,945.00) (9,945.00) 416-0000-243.00-00 ENCUMBRANCES 14,923.00 - 14,923.00 416-0000-245.00-00 RESERVE FOR ENCUMBRANCES(14,923.00) - (14,923.00) 416-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(470,702.42) - (470,702.42) 416-0000-271.00-00 FUND BALANCE(44,718.31) 1,245.41 (43,472.90) (514,175.32) 416-0000-347.02-01 TICKET SURCHARGE(61,164.00) - (61,164.00) 416-0000-361.00-00 INTEREST ON INVESTMENTS(2,969.04) 22.34 (35.02) (2,981.72) (64,145.72) 416-0404-453.23-20 SMALL TOOLS & EQUIPMENT 30,025.08 (1,267.75) 5,000.00 33,757.33 416-0404-453.36-01 BUILDING SERVICES 32,802.84 - 4,945.00 37,747.84 71,505.17 TOTAL MORRIS PERFORMING ARTS CENTER CAPITAL 0.00 - - - - FUND 420 - TIF DISTRICT - SBCDA GENERAL - COMPLETED 3/23/16 420-0000-112.00-00 PROPERTY HELD FOR RESALE 5,377,940.00 - (5,377,940.00) - 420-0000-115.87-00 LOAN RECEIVABLE 487,148.28 - (487,148.28) - - 420-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(5,539,643.21) - (5,539,643.21) 420-0000-271.00-00 FUND BALANCE(4,413,917.84) 12,083.00 (4,401,834.84) (9,941,478.05) 420-1050-460.50-02 INTER-FUND OPER. TRANSFER 4,088,472.77 (12,083.00) 5,865,088.28 9,941,478.05 9,941,478.05 TOTAL TIF DISTRICT - SBCDA GENERAL - - - - - FUND 422 - TIF DISTRICT - WEST WASHINGTON - COMPLETED 3/18/16 422-0000-101.00-00 CASH 305,205.86 - 305,205.86 422-0000-103.00-00 INVESTMENTS 1,199,325.94 - 1,199,325.94 422-0000-112.00-00 PROPERTY HELD FOR RESALE 436,690.00 - 436,690.00 422-0000-115.10-00 PROPERTY TAX RECEIVABLE- - 84,360.93 84,360.93 422-0000-116.00-00 INTEREST REC -INVESTMENTS 2,292.62 - 99.25 2,391.87 2,027,974.60 422-0000-202.00-00 ACCOUNTS PAYABLE- - (3,366.00) (3,366.00) (3,366.00) 422-0000-243.00-00 ENCUMBRANCES 303,366.00 - 303,366.00 422-0000-245.00-00 RESERVE FOR ENCUMBRANCES(303,366.00) - (303,366.00) 422-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(906,155.82) - (906,155.82) 422-0000-271.00-00 FUND BALANCE(726,283.61) (43.95) (726,327.56) (1,632,483.38) 422-0000-311.00-00 GENERAL PROPERTY TAX(402,910.59) - (84,360.93) (487,271.52) (487,271.52) 422-0000-361.00-00 INTEREST ON INVESTMENTS(6,941.58) 43.95 (99.25) (6,996.88) (6,996.88) 422-1050-460.31-06 OTHER PROF SERVICES 30,501.68 - 3,366.00 33,867.68 422-1050-460.42-03 STREETS AND ALLEYS 68,275.50 - 68,275.50 102,143.18 TOTAL TIF DISTRICT - WEST WASHINGTON - - - (0.00) - FUND 425 - TIF LEIGHTON PLAZA - COMPLETED 3/22/16 425-0000-101.00-00 CASH 33,392.82 - 33,392.82 425-0000-103.00-00 INVESTMENTS 131,219.21 - 131,219.21 425-0000-111.00-00 CASH WITH FISCAL AGENT 43,953.31 - 6,666.19 50,619.50 425-0000-116.00-00 INTEREST REC -INVESTMENTS 250.84 - 11.22 262.06 425-0000-117.00-00 UTILITY DEPOSITS- 1,844.00 1,844.00 425-0000-115.00-00 ACCOUNTS RECEIVABLE- 348.00 348.00 217,685.59 425-0000-227.00-00 ACCRUED PROPERTY TAXES- (6,112.12) (6,112.12) 425-0000-205.00-00 SECURITY DEPOSITS PAYABLE- (6,161.19) 1,165.53 (4,995.66) (11,107.78) 425-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(30,426.25) - (30,426.25) 425-0000-271.00-00 FUND BALANCE(142,100.03) 199.26 (141,900.77) (172,327.02) 425-0000-361.00-00 INTEREST ON INVESTMENTS(854.83) 3.91 (11.22) (862.14) City of South Bend 6/18/2016 Page 33 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 425-1081-360.00-00 MISCELLANEOUS REVENUE(5,064.28) (527.73) (180.00) (5,772.01) 425-1081-360.20-00 COMMON AREA MAINT. INC.(39,321.85) 4,273.63 (2,394.21) (37,442.43) 425-1081-361.00-00 INTEREST ON INVESTMENTS(1.92) - (0.18) (2.10) 425-1081-362.00-00 RENTAL OF PROPERTY(87,250.91) 9,182.19 (5,612.03) (83,680.75) 425-1083-362.00-00 RENTAL OF PROPERTY(34,257.24) 3,912.00 (2,961.00) (33,306.24) (161,065.67) 425-1081-460.23-99 OTHER REPAIR & MAINT. SUP 4,799.91 (154.24) 282.30 4,927.97 425-1081-460.31-10 LEASING COMMISSIONS 5,001.53 (2,835.00) 2,166.53 425-1081-460.35-03 TRASH REMOVAL 4,446.00 (370.50) 370.50 4,446.00 425-1081-460.35-04 WATER- - 86.31 86.31 425-1081-460.36-01 BUILDINGS 19,208.92 - 19,208.92 425-1081-460.36-12 COMM. AREA MAINT GROUNDS 6,881.84 (764.83) 1,040.18 7,157.19 425-1081-460.36-13 MAINT. SUPERVISOR LABOR 2,624.48 - 381.64 3,006.12 425-1081-460.36-15 GENERAL MAINT-LABOR 22,060.58 (1,111.93) 998.57 21,947.22 425-1081-460.39-02 ADMINISTRATIVE/MILEAGE 339.34 (9.52) 329.82 425-1081-460.39-03 MANAGEMENT FEES 8,893.30 (625.00) 913.92 9,182.22 425-1081-460.39-09 ADMINISTRATIVE EXPENSE 4,548.88 (43.74) 332.81 4,837.95 425-1081-460.39-89 MISC CHARGES & SERVICES 16,784.00 - 16,784.00 425-1082-460.22-07 LANDSCAPING MATERIALS 900.00 - 900.00 425-1082-460.23-40 SALT/ICE MELT 84.12 - 84.12 425-1082-460.23-99 OTHER REPAIR & MAINT. SUP 1,606.45 - 1,606.45 425-1082-460.36-12 COMM. AREA MAINT GROUNDS 21,392.78 (772.19) 20,620.59 425-1082-460.39-01 REFUNDS / AWARDS 825.00 (75.00) 75.00 825.00 425-1083-460.39-01 REFUNDS / AWARDS 2,400.00 (200.00) 2,200.00 425-1083-460.39-89 MISC CHARGES & SERVICES 7,664.00 - (1,165.53) 6,498.47 126,814.88 TOTAL TIF LEIGHTON PLAZA(0.00) 0.00 - - - FUND 426 - TIF CENTRAL MEDICAL SERVICE AREA - COMPLETED 3/23/16 426-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(3,425,270.06) - (3,425,270.06) 426-0000-271.00-00 FUND BALANCE 1,130,737.07 78,883.00 1,209,620.07 (2,215,649.99) 426-1050-460.50-02 INTER-FUND OPER. TRANSFER 2,294,532.99 (78,883.00) 2,215,649.99 2,215,649.99 TOTAL TIF CENTRAL MEDICAL SERVICE AREA - - - - - FUND 429 - RIVER EAST TIF (NE) - COMPLETED 3/23/16 429-0000-101.00-00 CASH 1,531,500.04 - 1,531,500.04 429-0000-103.00-00 INVESTMENTS 6,018,127.38 - 6,018,127.38 429-0000-115.10-00 PROPERTY TAX RECEIVABLE- - 185,320.33 185,320.33 429-0000-116.00-00 INTEREST REC -INVESTMENTS 11,504.21 - 512.45 12,016.66 7,746,964.41 429-0000-202.00-00 ACCOUNTS PAYABLE- - (85,558.05) (85,558.05) (85,558.05) 429-0000-243.00-00 ENCUMBRANCES 4,535,157.90 - 4,535,157.90 429-0000-245.00-00 RESERVE FOR ENCUMBRANCES(4,535,157.90) - (4,535,157.90) 429-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(254,161.19) - (254,161.19) 429-0000-271.00-00 FUND BALANCE(4,302,318.35) 112,779.39 (4,189,538.96) (4,443,700.15) 429-0000-311.00-00 GENERAL PROPERTY TAX(2,421,308.12) - (185,320.33) (2,606,628.45) 429-0000-361.00-00 INTEREST ON INVESTMENTS(34,795.57) 176.71 (512.45) (35,131.31) 429-0000-391.05-02 LAND(19,357.00) - (19,357.00) 429-0000-392.00-00 INTER-FUND OPER. TRANSFER(1,430,965.47) - (1,430,965.47) (4,092,082.23) 429-1050-460.31-01 LEGAL 748.00 - 748.00 429-1050-460.31-02 ENGINEERING 59,411.77 (35,090.27) 30,000.00 54,321.50 429-1050-460.31-06 OTHER PROF SERVICES 5,287.25 - 5,287.25 429-1050-460.39-01 REFUNDS / AWARDS 616,056.89 - 616,056.89 429-1050-460.42-01 LAND IMPROVEMENTS 5,000.00 - 99.66 5,099.66 429-1050-460.42-02 BUILDINGS- - - 429-1050-460.42-03 STREETS AND ALLEYS 215,270.16 (77,865.83) 55,458.39 192,862.72 874,376.02 TOTAL RIVER EAST TIF (NE)0.00 - - 0.00 - FUND 430 - TIF SOUTHSIDE DEVELOPMENT AREA #1 - COMPLETED 3/18/16 430-0000-101.00-00 CASH 1,234,613.20 - 1,234,613.20 430-0000-103.00-00 INVESTMENTS 4,851,491.55 - 4,851,491.55 430-0000-115.10-00 PROPERTY TAX RECEIVABLE- - 173,447.27 173,447.27 430-0000-116.00-00 INTEREST REC -INVESTMENTS 9,274.08 - 386.27 9,660.35 6,269,212.37 430-0000-202.00-00 ACCOUNTS PAYABLE- - (153,471.77) (153,471.77) (153,471.77) 430-0000-243.00-00 ENCUMBRANCES 1,311,814.19 - 1,311,814.19 430-0000-245.00-00 RESERVE FOR ENCUMBRANCES(1,311,814.19) - (1,311,814.19) 430-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(5,040,660.95) - (5,040,660.95) 430-0000-271.00-00 FUND BALANCE 83,370.00 485,258.61 568,628.61 (4,472,032.34) 430-0000-311.00-00 GENERAL PROPERTY TAX(2,205,822.13) - (173,447.27) (2,379,269.40) 430-0000-361.00-00 INTEREST ON INVESTMENTS(26,717.92) 184.45 (386.27) (26,919.74) (2,406,189.14) 430-1050-460.31-01 LEGAL 3,782.50 - 3,782.50 430-1050-460.31-02 ENGINEERING 329,550.00 (57,883.75) 150,877.25 422,543.50 430-1050-460.31-06 OTHER PROF SERVICES 60,921.30 - 794.52 61,715.82 430-1050-460.41-01 LAND 131,931.46 - 1,800.00 133,731.46 430-1050-460.42-03 STREETS AND ALLEYS 568,266.91 (427,559.31) 140,707.60 762,480.88 TOTAL TIF SOUTHSIDE DEVELOPMENT AREA #1 - - 0.00 (0.00) - FUND 432 - TIF SSDA #3 - ERSKINE VILLAGE - COMPLETED 3/23/16 432-0000-101.00-00 CASH 1,073,995.18 - 1,073,995.18 432-0000-103.00-00 INVESTMENTS 4,220,332.76 - 4,220,332.76 432-0000-116.00-00 INTEREST REC -INVESTMENTS 8,067.56 - 360.61 8,428.17 5,302,756.11 432-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(1,924.03) - (1,924.03) 432-0000-271.00-00 FUND BALANCE(5,939,838.50) (261.27) (5,940,099.77) (5,942,023.80) 432-0000-311.00-00 GENERAL PROPERTY TAX(19,182.73) - (19,182.73) 432-0000-361.00-00 INTEREST ON INVESTMENTS(31,554.59) 261.27 (360.61) (31,653.93) (50,836.66) 432-1050-460.37-11 CAPITAL LEASE PRINCIPAL 220,000.00 - (220,000.00) - 432-1050-460.37-12 CAPITAL LEASE INTEREST 268,380.00 - (268,380.00) - 432-1050-460.50-01 TRANSFER OUT- 0.00 488,380.00 488,380.00 City of South Bend 6/18/2016 Page 34 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 432-1050-460.39-01 REFUNDS / AWARDS 201,724.35 - 201,724.35 690,104.35 TOTAL TIF SSDA #3 - ERSKINE VILLAGE(0.00) - - (0.00) - FUND 433 - REDEVELOPMENT ADMINISTRATION GENERAL - COMPLETED 3/18/16 433-0000-101.00-00 CASH 1,762.58 - 1,762.58 433-0000-103.00-00 INVESTMENTS 6,926.19 - 6,926.19 433-0000-116.00-00 INTEREST REC -INVESTMENTS 13.24 - 0.59 13.83 8,702.60 433-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(60,218.32) - (60,218.32) 433-0000-271.00-00 FUND BALANCE 50,128.16 (0.44) 50,127.72 (10,090.60) 433-0000-361.00-00 INTEREST ON INVESTMENTS(58.85) 0.44 (0.59) (59.00) (59.00) 433-1050-460.31-06 OTHER PROF SERVICES 1,447.00 - 1,447.00 1,447.00 TOTAL REDEVELOPMENT ADMINISTRATION GENERAL 0.00 - - - 0.00 FUND 434 - CRED FUND - COMPLETED 3/18/16 434-0000-101.00-00 CASH 2,403.83 - 2,403.83 434-0000-112.00-00 PROPERTY HELD FOR RESALE 105,000.00 - (105,000.00) - 434-0000-116.00-00 INTEREST REC -INVESTMENTS- - 44.83 44.83 2,448.66 434-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(842,733.00) - (842,733.00) 434-0000-271.00-00 FUND BALANCE 727,895.33 (28.19) 727,867.14 (114,865.86) 434-0000-361.00-00 INTEREST ON INVESTMENTS(360.16) 28.19 (44.83) (376.80) (376.80) 434-1050-460.38-02 INTEREST 7,794.00 - 7,794.00 434-1050-460.40-00 PROPERTY HELD FOR RESALE ADJ- - 105,000.00 105,000.00 112,794.00 TOTAL CRED FUND(0.00) - - - - FUND 435 - TIF - DOUGLAS ROAD - COMPLETED 3/18/16 435-0000-101.00-00 CASH 30,719.67 - 30,719.67 435-0000-103.00-00 INVESTMENTS 120,714.92 - 120,714.92 435-0000-115.10-00 PROPERTY TAX RECEIVABLE- - 40,735.71 40,735.71 435-0000-116.00-00 INTEREST REC -INVESTMENTS 230.76 - 6.96 237.72 192,408.02 435-0000-208.15-00 ADVANCE FROM OTHER FUND(886,677.00) - 251,157.00 (635,520.00) (635,520.00) 435-0000-243.00-00 ENCUMBRANCES 4,200.00 - 4,200.00 435-0000-245.00-00 RESERVE FOR ENCUMBRANCES(4,200.00) - (4,200.00) 435-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(153,170.73) - (153,170.73) 435-0000-271.00-00 FUND BALANCE 818,417.45 (4.72) 818,412.73 665,242.00 435-0000-311.00-00 GENERAL PROPERTY TAX(270,757.85) - (40,735.71) (311,493.56) 435-0000-360.00-00 MISCELLANEOUS REVENUE(255.90) - (255.90) 435-0000-361.00-00 INTEREST ON INVESTMENTS(408.49) 4.72 (6.96) (410.73) (312,160.19) 435-1050-460.38-01 PRINCIPAL 298,160.09 - (251,157.00) 47,003.09 435-1050-460.38-02 INTEREST 43,027.08 - 43,027.08 90,030.17 TOTAL TIF - DOUGLAS ROAD- - - 0.00 - FUND 436 - TIF -NORTHEAST RESIDENTIAL - COMPLETED 3/23/16 436-0000-101.00-00 CASH 328,133.08 - 328,133.08 436-0000-103.00-00 INVESTMENTS 1,289,419.91 - 1,289,419.91 436-0000-116.00-00 INTEREST REC -INVESTMENTS 2,464.85 - 2,464.85 1,620,017.84 436-0000-208.15-00 ADVANCE FROM OTHER FUND(4,740,818.31) - 304,625.49 (4,436,192.82) (4,436,192.82) 436-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(2,783.79) - (2,783.79) 436-0000-271.00-00 FUND BALANCE 3,038,099.07 (33.10) 3,038,065.97 3,035,282.18 436-0000-311.00-00 GENERAL PROPERTY TAX(3,129,681.13) - (3,129,681.13) 436-0000-351.50-00 DEVELOPMENT DELAY FEE(210,999.05) - (210,999.05) (3,340,680.18) 436-0000-361.00-00 INTEREST ON INVESTMENTS 537.36 33.10 570.46 436-1050-460.37-11 CAPITAL LEASE PRINCIPAL 1,075,000.00 - (1,075,000.00) - 436-1050-460.37-12 CAPITAL LEASE INTEREST 1,856,500.00 - (1,856,500.00) - 436-1050-460.50-02 OTHER FINANCING USES/INTERFUND TRANS OUT- 0.00 2,931,500.00 2,931,500.00 436-1050-460.38-01 PRINCIPAL 304,625.49 - (304,625.49) - 436-1050-460.38-02 INTEREST 188,552.52 - 188,552.52 436-1050-460.38-03 PAYING AGENT FEES 950.00 - 950.00 3,121,572.98 TOTAL TIF -NORTHEAST RESIDENTIAL 0.00 - - 0.00 - FUND 439 - CERTIFIED TECHNOLOGY PARK - COMPLETED 3/18/16 439-0000-101.00-00 CASH 460,456.11 - 460,456.11 439-0000-103.00-00 INVESTMENTS 1,809,391.72 - 1,809,391.72 439-0000-116.00-00 INTEREST REC -INVESTMENTS 3,458.82 - 160.26 3,619.08 2,273,466.91 439-0000-243.00-00 ENCUMBRANCES 142,912.70 - 142,912.70 439-0000-245.00-00 RESERVE FOR ENCUMBRANCES(142,912.70) - (142,912.70) 439-0000-271.00-00 FUND BALANCE(5,020,560.70) (220.77) (5,020,781.47) (5,020,781.47) 439-0000-361.00-00 INTEREST ON INVESTMENTS(25,245.56) 220.77 (160.26) (25,185.05) 439-1001-362.00-00 RENTAL OF PROPERTY(48,335.00) - (48,335.00) (73,520.05) 439-1001-460.42-07 EQUIPMENT 2,820,834.61 - 2,820,834.61 2,820,834.61 TOTAL CERTIFIED TECHNOLOGY PARK- - - - - FUND 450 - PALAIS ROYALE HISTORIC PRESERVATION - COMPLETED 3/18/16 450-0000-101.00-00 CASH 15,477.49 - 15,477.49 450-0000-103.00-00 INVESTMENTS 60,819.77 - 60,819.77 450-0000-116.00-00 INTEREST REC -INVESTMENTS 116.26 - 5.19 121.45 76,418.71 450-0000-271.00-00 FUND BALANCE(63,161.19) (2.77) (63,163.96) (63,163.96) 450-0000-361.00-00 INTEREST ON INVESTMENTS(388.32) 2.77 (5.19) (390.74) 450-0405-368.00-00 HISTORIC PRESERVATION FUND(12,864.01) - (12,864.01) (13,254.75) TOTAL PALAIS ROYALE HISTORIC PRESERVATION- - - - - FUND 454 - AIRPORT URBAN ENTERPRISE ZONE - COMPLETED 3/18/16 454-0000-101.00-00 CASH 76,891.88 - 76,891.88 454-0000-103.00-00 INVESTMENTS 302,151.56 - 302,151.56 454-0000-116.00-00 INTEREST REC -INVESTMENTS 577.59 - 25.84 603.43 379,646.87 454-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(110,254.00) - (110,254.00) 454-0000-271.00-00 FUND BALANCE(267,186.86) (16.60) (267,203.46) (377,457.46) 454-0000-361.00-00 INTEREST ON INVESTMENTS(2,180.17) 16.60 (25.84) (2,189.41) (2,189.41) City of South Bend 6/18/2016 Page 35 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total TOTAL AIRPORT URBAN ENTERPRISE ZONE 0.00 - - 0.00 0.00 FUND 600 - CONSOLIDATED BUILDING DEPARTMENT - COMPLETED 3/18/16 600-0000-101.00-00 CASH 383,491.73 - 383,491.73 600-0000-101.20-00 TRUSTEE CASH- - 39,677.00 39,677.00 600-0000-101.01-00 PETTY CASH 60.00 - 60.00 600-0000-103.00-00 INVESTMENTS 1,507,191.09 - 1,507,191.09 600-0000-111.00-00 CASH WITH FISCAL AGENT 389.00 - 389.00 600-0000-115.00-00 ACCOUNTS RECEIVABLE- - 60,694.30 60,694.30 600-0000-116.00-00 INTEREST REC -INVESTMENTS 2,881.14 - 137.23 3,018.37 600-0000-130.00-00 DUE FROM OTHER FUNDS- - 1,170.00 1,170.00 600-0000-190.10-00 FIXED ASSETS 2,652,440.07 - 304,720.00 2,957,160.07 600-0000-190.15-00 LAND- - 27,400.00 27,400.00 600-0000-190.20-00 ACCUMULATED DEPRECIATION(801,887.15) - (365,888.00) (1,167,775.15) 3,812,476.41 600-0000-202.00-00 ACCOUNTS PAYABLE- - (51,648.64) (51,648.64) 600-0000-204.00-00 DUE TO OTHER FUNDS- - (10,084.75) (10,084.75) 600-0000-214.01-00 ACCRUED INTEREST PAYABLE(204.00) - (375.56) (579.56) 600-0000-225.03-00 CAPITAL LEASES (S/T)(20,517.00) - (10,833.83) (31,350.83) 600-0000-227.10-00 PAYROLL ACCRUAL- - (28,346.23) (28,346.23) 600-0000-227.10-01 VACATION & COMP ACCRUAL- (111,489.40) 581.12 (110,908.28) 600-0000-230.00-00 BONDS PAYABLE(37,436.97) - (37,436.97) 600-0000-234.03-00 CAPITAL LEASES (L/T)(36,632.00) - (50,866.09) (87,498.09) (357,853.35) 600-0000-243.00-00 ENCUMBRANCES 143,388.02 - 143,388.02 600-0000-245.00-00 RESERVE FOR ENCUMBRANCES(143,388.02) - (143,388.02) 600-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(250,570.29) - (250,570.29) 600-0000-272.00-00 RETAINED EARNINGS(2,239,961.61) 191,652.76 (2,048,308.85) (2,298,879.14) 600-0000-322.01-00 BUILDING(1,254,012.14) 3,105.00 (1,400.16) (1,252,307.30) 600-0000-322.01-10 CONTRACTOR'S REGISTRATION(164,000.00) 1,900.00 (1,200.00) (163,300.00) 600-0000-322.01-12 FIRE PLAN REVIEW FEES(1,743.00) - (1,170.00) (2,913.00) 600-0000-322.01-13 NE NEIGHBORHOOD DESIGN FEES(1,920.00) - (1,920.00) 600-0000-361.00-00 INTEREST ON INVESTMENTS(6,891.89) 32.39 (137.23) (6,996.73) 600-0000-380.10-99 MISC. REIMBURSEMENTS(14,522.38) - (14,522.38) 600-0000-391.01-00 SALE OF FIXED ASSETS(828.00) - (828.00) 600-1201-322.20-10 REGISTRATION FEE(11,152.61) - (1,437.01) (12,589.62) 600-1201-341.30-01 TOWING & STORAGE(3,000.00) - (774.99) (3,774.99) 600-1201-341.30-02 SALES OF ABANDONED VEHICLE.(11,069.83) - (42.50) (11,112.33) 600-1201-344.30-00 ENVIRONMENTAL CLEANUP(96,910.88) - (5,090.86) (102,001.74) 600-1201-344.30-10 ILLEGAL DUMPING(35,867.81) - (23,184.36) (59,052.17) 600-1201-344.30-20 GRASS(22,964.98) - (2,959.73) (25,924.71) 600-1201-349.09-00 DEMOLITION AND BOARDING(117,064.79) 50.00 (9,458.91) (126,473.70) 600-1201-351.30-00 MISC COLLECTIONS REVENUE(61.38) - (61.38) 600-1201-352.00-00 FORFEITS(86,562.48) 760.00 (14,657.31) (100,459.79) 600-1201-354.00-00 ORDINANCE VIOLATION(21,767.50) 50.00 (250.00) (21,967.50) 600-1201-380.10-99 MISC. REIMBURSEMENTS(199.03) - (199.03) 600-1207-321.06-00 PET LICENSES(21,790.00) 390.00 (50.00) (21,450.00) 600-1207-321.06-20 PET IMPOUND RECLAIM FEE(3,809.00) 15.00 (15.00) (3,809.00) 600-1207-321.06-30 PET ADOPTION FEES(13,995.00) 200.00 (40.00) (13,835.00) 600-1207-321.06-40 PICK UP FEES(772.00) - (772.00) 600-1207-321.06-45 PET MICRO CHIPPING(4,081.00) 40.00 (20.00) (4,061.00) 600-1207-321.06-50 VETERINARIAN EXPENSES(1,389.00) - (1,389.00) 600-1207-321.06-55 PET EUTHANASIA(960.00) - (960.00) 600-1207-321.06-60 ANIMAL SURRENDERS(8,895.50) 280.00 (40.00) (8,655.50) 600-1207-321.06-70 DONATIONS(974.88) 30.00 (944.88) 600-1207-321.50-10 VARIOUS(880.00) - (880.00) 600-1207-351.30-00 MISC COLLECTIONS REVENUE(529.76) - (73.47) (603.23) 600-1207-360.00-00 MISCELLANEOUS REVENUE(60.25) - (60.25) 600-1207-367.00-00 DONATION PRIVATE SOURCES(52.00) - (52.00) 600-0000-415.39-89 FIXED ASSET CORRECTION FROM 2014 - - (81,275.43) (81,275.43) 600-1201-392.00-00 INTER-FUND OPER. TRANSFER(2,033,776.00) - (2,033,776.00) 600-1207-392.00-00 INTER-FUND OPER. TRANSFER(629,368.00) - (629,368.00) (4,708,295.66) 600-1201-415.10-01 REGULAR SALARIES 582,838.47 (28,211.75) 8,226.94 562,853.66 600-1201-415.10-03 SEASONAL & INTERNS 8,608.05 - 83.60 8,691.65 600-1201-415.10-04 EXTRA AND OVERTIME 356.22 - 356.22 600-1201-415.10-09 PERMANENT PART TIME 18,102.63 - 292.59 18,395.22 600-1201-415.11-01 FICA - REGULAR 45,920.12 - 826.83 46,746.95 600-1201-415.11-04 PERF - REGULAR 65,121.02 - 1,220.59 66,341.61 600-1201-415.11-07 UNEMPLOYMENT COMP 1,710.96 - 1,710.96 600-1201-415.11-08 GROUP INSURANCE - HEALTH 137,410.60 - 137,410.60 600-1201-415.11-09 GROUP INSURANCE - LIFE 1,467.50 - 1,467.50 600-1201-415.11-12 AUTO ALLOWANCE 1,000.00 - 1,000.00 600-1201-415.11-22 PARKING ALLOWANCE 2,810.00 - 2,810.00 600-1201-415.11-24 CELL PHONE ALLOWANCE 110.00 - 110.00 600-1201-415.21-01 OFFICIAL RECORDS 4,031.00 (84.00) 96.00 4,043.00 600-1201-415.21-02 PRINT SHOP 7,911.55 - 7,911.55 600-1201-415.21-03 CENTRAL STORES - OFFICE 3,150.18 - 3,150.18 600-1201-415.21-04 OTHER - OFFICE SUPPLIES 10,046.59 - 299.70 10,346.29 600-1201-415.21-05 SMALL OFFICE EQUIPMENT 350.00 - 350.00 600-1201-415.22-01 CENTRAL SERVICE GASOLINE 15,994.61 - 15,994.61 600-1201-415.22-05 UNIFORMS 3,593.16 (578.22) 120.72 3,135.66 600-1201-415.22-24 OTHER OPERATING SUPPLIES 5,140.99 (187.00) 3,217.14 8,171.13 600-1201-415.23-20 SMALL TOOLS & EQUIPMENT 5,994.25 - 5,994.25 600-1201-415.31-01 LEGAL SERVICES 42,650.00 (4,150.00) 1,000.00 39,500.00 600-1201-415.31-06 OTHER PROFESSIONAL SVCS 23,521.21 (1,835.66) 90.00 21,775.55 600-1201-415.31-39 COLLECTION AGENCY EXPENSE 3,188.95 - 592.13 3,781.08 600-1201-415.31-71 CENTRAL STORES ALLOCATION 2,690.16 - 2,690.16 600-1201-415.31-72 GIS ALLOCATION 21,622.68 - 21,622.68 City of South Bend 6/18/2016 Page 36 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 600-1201-415.32-02 POSTAGE / FREIGHT 18,645.87 (1,555.40) 1,344.98 18,435.45 600-1201-415.32-04 TELEPHONE EXPENSE 11,585.42 (1,431.55) 932.12 11,085.99 600-1201-415.32-21 TRAVEL - MILEAGE 197.80 - 197.80 600-1201-415.32-22 TRAVEL - AIRFARE 265.20 - 265.20 600-1201-415.32-23 TRAVEL - HOTEL 664.21 - 664.21 600-1201-415.32-24 TRAVEL - MEALS 133.96 - 133.96 600-1201-415.32-25 TRAVEL - OTHER 84.75 - 84.75 600-1201-415.33-02 PUBLICATION LEGAL NOTICE 14,157.20 (483.38) 503.98 14,177.80 600-1201-415.34-02 LIABILITY INSURANCE 10,452.00 - 10,452.00 600-1201-415.36-02 OFFICE EQUIPMENT 4,007.06 (658.82) 534.59 3,882.83 600-1201-415.36-03 AUTOMOTIVE EQUIPMENT 47,562.68 - 47,562.68 600-1201-415.36-04 COMPUTER EQUIPMENT 5,894.40 - 5,894.40 600-1201-415.36-06 RADIO EQUIPMENT 1,432.10 - 1,432.10 600-1201-415.36-13 SITE MOWING (PARKS)125,630.80 - 125,630.80 600-1201-415.36-14 ILLEGAL DUMPING CLEANUP 344,740.00 - 344,740.00 600-1201-415.36-15 GRAFFITI REMOVAL - PARKS 92,089.30 - 9,056.70 101,146.00 600-1201-415.39-01 REFUNDS, AWARDS, INDEMNITIES 1,745.49 - 1,745.49 600-1201-415.39-10 SUBSCRIPTIONS 427.20 - 427.20 600-1201-415.39-39 BANK CREDIT CARD CHARGES 648.86 - 648.86 600-1201-415.39-70 EDUCATION & TRAINING 5,390.82 - 5,390.82 600-1201-415.39-89 MISC CHARGES & SERVICES 37,975.00 (765.00) 7,910.00 45,120.00 600-1201-415.43-02 EQUIPMENT- - - - 1,735,478.85 600-1207-415.10-01 REGULAR SALARIES 319,901.48 (14,105.87) 4,918.43 310,714.04 600-1207-415.10-03 SEASONAL & INTERNS 3,204.72 - 67.39 3,272.11 600-1207-415.10-04 EXTRA AND OVERTIME 5,630.71 - 86.94 5,717.65 600-1207-415.10-09 PERMANENT PART TIME 7,547.40 - 119.81 7,667.21 600-1207-415.11-01 FICA - REGULAR 24,986.08 - 377.72 25,363.80 600-1207-415.11-04 PERF - REGULAR 36,459.19 - 560.60 37,019.79 600-1207-415.11-07 UNEMPLOYMENT COMP 886.56 - 886.56 600-1207-415.11-08 GROUP INSURANCE - HEALTH 97,983.17 - 97,983.17 600-1207-415.11-09 GROUP INSURANCE - LIFE 992.50 - 992.50 600-1207-415.11-12 AUTO ALLOWANCE 500.00 - 500.00 600-1207-415.11-24 CELL PHONE ALLOWANCE 125.00 - 125.00 600-1207-415.21-02 PRINT SHOP 2,197.06 - 2,197.06 600-1207-415.21-03 CENTRAL STORES - OFFICE 601.26 - 601.26 600-1207-415.21-04 OTHER - OFFICE SUPPLIES 526.97 - 526.97 600-1207-415.21-05 SMALL OFFICE EQUIPMENT 350.00 - 350.00 600-1207-415.22-01 CENTRAL SERVICE GASOLINE 5,309.73 - 5,309.73 600-1207-415.22-05 UNIFORMS 1,002.86 (24.64) 47.95 1,026.17 600-1207-415.22-06 FEED 555.56 (10.68) 544.88 600-1207-415.22-20 INSTITUTIONAL & MEDICAL 23,844.01 80.65 760.91 24,685.57 600-1207-415.22-21 HOUSEHOLD, LAUNDRY, CLEAN 171.98 (38.01) 133.97 600-1207-415.22-24 OTHER OPERATING SUPPLIES 158.29 - 17.94 176.23 600-1207-415.23-20 SMALL TOOLS & EQUIPMENT 1,801.40 (1,441.75) 359.65 600-1207-415.23-99 OTHER REPAIR & MAINT. SUP 1,038.94 (399.12) 639.82 600-1207-415.31-06 OTHER PROFESSIONAL SVCS 18,757.11 (23.28) 25.28 18,759.11 600-1207-415.31-09 VETERINARY EXPENSES 4,324.62 (172.00) 4,152.62 600-1207-415.31-71 CENTRAL STORES ALLOCATION 2,972.88 - 2,972.88 600-1207-415.32-02 POSTAGE / FREIGHT 1,477.42 (149.99) 154.43 1,481.86 600-1207-415.32-04 TELEPHONE EXPENSE 5,059.43 (205.21) 193.58 5,047.80 600-1207-415.32-21 TRAVEL - MILEAGE 313.94 - 313.94 600-1207-415.32-23 TRAVEL - HOTEL 99.68 - 99.68 600-1207-415.33-03 PROMOTIONAL 71.23 - 71.23 600-1207-415.34-02 LIABILITY INSURANCE 5,160.00 - 5,160.00 600-1207-415.35-01 ELECTRIC 16,213.91 - 16,213.91 600-1207-415.35-02 GAS 3,478.30 - 3,478.30 600-1207-415.35-04 WATER 6,234.92 (928.79) 1,028.05 6,334.18 600-1207-415.36-02 OFFICE EQUIPMENT 1,242.73 - 1,242.73 600-1207-415.36-03 AUTOMOTIVE EQUIPMENT 13,968.66 - 13,968.66 600-1207-415.36-04 COMPUTER EQUIPMENT 3,929.64 - 3,929.64 600-1207-415.36-06 RADIO EQUIPMENT 31.01 - 31.01 600-1207-415.37-11 CAPITAL LEASE PRINCIPAL 631.20 - (631.20) - 600-1207-415.37-12 CAPITAL LEASE INTEREST 125.05 - 375.56 500.61 600-1207-415.39-12 SECURITY 881.34 - 881.34 600-1207-415.39-39 BANK CREDIT CARD CHARGES 669.89 - 669.89 600-1207-415.39-88 CREMATION SERVICES 14,290.80 (1,277.52) 1,692.77 14,706.05 600-1207-415.39-89 MISC CHARGES & SERVICES 382.50 - 124.28 506.78 627,315.36 600-1306-415.10-01 REGULAR SALARIES 617,080.06 (28,211.76) 9,264.41 598,132.71 600-1306-415.11-01 FICA - REGULAR 46,167.80 - 681.64 46,849.44 600-1306-415.11-04 PERF - REGULAR 69,113.02 - 1,037.62 70,150.64 600-1306-415.11-07 UNEMPLOYMENT COMP 1,608.48 - 1,608.48 600-1306-415.11-08 GROUP INSURANCE - HEALTH 142,843.62 - 142,843.62 600-1306-415.11-09 GROUP INSURANCE - LIFE 1,535.00 - 1,535.00 600-1306-415.11-22 PARKING ALLOWANCE 2,445.00 - 2,445.00 600-1306-415.11-24 CELL PHONE ALLOWANCE 530.00 - 530.00 600-1306-415.21-02 PRINT SHOP 3,767.17 - 3,767.17 600-1306-415.21-03 CENTRAL STORES - OFFICE 232.75 - 232.75 600-1306-415.21-04 OTHER - OFFICE SUPPLIES 4,087.46 - 12.61 4,100.07 600-1306-415.21-05 SMALL OFFICE EQUIPMENT 3,858.09 - 3,858.09 600-1306-415.22-01 CENTRAL SERVICE GASOLINE 9,690.56 - 9,690.56 600-1306-415.31-06 OTHER PROFESSIONAL SVCS 18,122.29 - 18,122.29 600-1306-415.31-70 ADM FEE ALLOCATION 37,548.60 - 37,548.60 600-1306-415.31-71 CENTRAL STORES ALLOCATION 341.16 - 341.16 600-1306-415.32-02 POSTAGE / FREIGHT 2,145.35 (167.00) 433.18 2,411.53 600-1306-415.32-04 TELEPHONE EXPENSE 4,800.00 - 4,800.00 City of South Bend 6/18/2016 Page 37 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 600-1306-415.32-22 TRAVEL - AIRFARE 1,013.40 - 50.00 1,063.40 600-1306-415.32-23 TRAVEL - HOTEL 1,082.04 - 444.60 1,526.64 600-1306-415.32-24 TRAVEL - MEALS 289.97 - 134.17 424.14 600-1306-415.32-25 TRAVEL - OTHER 57.00 - 57.00 600-1306-415.33-01 OUTSIDE PRINTING SERVICES 887.00 - 887.00 600-1306-415.34-02 LIABILITY INSURANCE 5,568.00 - 5,568.00 600-1306-415.36-01 BUILDINGS 20,000.00 - 20,000.00 600-1306-415.36-03 AUTOMOTIVE EQUIPMENT 10,562.27 - 10,562.27 600-1306-415.36-04 COMPUTER EQUIPMENT 7,037.40 - 7,037.40 600-1306-415.36-06 RADIO EQUIPMENT 48.87 - 48.87 600-1306-415.37-11 CAPITAL LEASE PRINCIPAL 19,687.87 - (19,687.87) - 600-1306-415.37-12 CAPITAL LEASE INTEREST 1,008.12 - 1,008.12 600-1306-415.39-01 REFUNDS, AWARDS, INDEMNITIES 551.00 - 551.00 600-1306-415.39-10 SUBSCRIPTIONS 74.95 - 74.95 600-1306-415.39-11 DUES & MEMBERSHIPS 1,170.00 - 308.00 1,478.00 600-1306-415.39-70 EDUCATION & TRAINING 2,510.63 - 2,510.63 1,001,764.53 600-0000-415.45-00 DEPRECIATION EXPENSE- - 153,457.00 153,457.00 600-0000-415.46-00 LOSS ON DISPOSAL OF ASSETS- - 34,536.00 34,536.00 187,993.00 TOTAL CONSOLIDATED BUILDING DEPARTMENT 0.00 (0.00) - 0.00 0.00 FUND 601 - PARKING GARAGES - COMPLETED 3/18/16 601-0000-101.00-00 CASH 129,756.40 - 129,756.40 601-0000-103.00-00 INVESTMENTS 509,886.06 - 509,886.06 601-0000-115.95-00 ACCOUNTS RECEIVABLE- - 385.00 385.00 601-0000-116.00-00 INTEREST REC -INVESTMENTS 974.69 - 50.47 1,025.16 601-0000-149.20-00 UNAM LOSS ON SALE/LEASE 562,654.00 - (562,654.00) - 601-0000-190.10-00 FIXED ASSETS 8,243,213.00 - (20,116.00) 8,223,097.00 601-0000-190.15-00 LAND & CONSTRUCTION IN PROGRESS 1,132,020.00 - 1,132,020.00 601-0000-190.20-00 ACCUMULATED DEPRECIATION(4,499,815.00) - (197,293.00) (4,697,108.00) 5,299,061.62 601-0000-202.00-00 ACCOUNTS PAYABLE- - (105,712.40) (105,712.40) 601-0000-232.10-00 UNAM GAIN SALE/LEASE(7,970.00) - 2,307.00 (5,663.00) (111,375.40) 601-0000-243.00-00 ENCUMBRANCES 211,465.46 - 211,465.46 601-0000-245.00-00 RESERVE FOR ENCUMBRANCES(211,465.46) - (211,465.46) 601-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(819,235.52) - (819,235.52) 601-0000-271.00-00 FUND BALANCE(5,684,495.32) 151,989.92 (5,532,505.40) (6,351,740.92) 601-0000-349.11-02 HANDICAP PARKING(90.00) - (90.00) 601-0000-351.00-00 FINES & FEES(75.00) - (75.00) 601-0000-361.00-00 INTEREST ON INVESTMENTS(75.17) 48.63 (50.47) (77.01) 601-0460-349.11-03 DAILY PARKING(19,762.00) 17.00 (199.00) (19,944.00) 601-0460-349.11-04 MONTHLY PARKING(180,849.50) - - (180,849.50) 601-0460-349.11-05 VALIDATIONS(839.97) - (839.97) 601-0460-349.11-06 SPECIAL EVENTS(37,933.15) - (37,933.15) 601-0460-349.11-07 KEY CARD INCOME(780.00) - (780.00) 601-0460-360.00-00 MISCELLANEOUS REVENUE(12.00) - (12.00) 601-0462-349.11-03 DAILY PARKING(33,715.25) 91.00 (132.00) (33,756.25) 601-0462-349.11-04 MONTHLY PARKING(373,394.75) - (373,394.75) 601-0462-349.11-05 VALIDATIONS(11,172.66) - (11,172.66) 601-0462-349.11-07 KEY CARD INCOME(6,385.00) - (6,385.00) 601-0462-360.00-00 MISCELLANEOUS REVENUE(4.00) - (4.00) 601-0463-349.11-02 HANDICAP PARKING(2,085.00) - (2,085.00) 601-0463-351.00-00 FINES & FEES(77,835.85) 290.00 (40.00) (77,585.85) 601-0463-361.00-00 INTEREST ON INVESTMENTS(6,634.11) - (6,634.11) 601-0464-349.11-03 DAILY PARKING(5,721.00) 10.00 (14.00) (5,725.00) 601-0464-349.11-04 MONTHLY PARKING(217,070.00) - (217,070.00) 601-0464-349.11-05 VALIDATIONS(68.75) - (68.75) 601-0464-349.11-07 KEY CARD INCOME(360.00) - (360.00) 601-0464-360.00-00 MISCELLANEOUS REVENUE(4.00) - (4.00) 601-0465-351.00-00 FINES & FEES(280.00) - (280.00) (975,126.00) 601-0460-645.31-06 OTHER PROFESSIONAL SVCS 162,425.59 (26,131.62) 25,768.94 162,062.91 601-0460-645.31-70 ADM FEE ALLOCATION 5,497.44 - 5,497.44 601-0460-645.34-02 LIABILITY INSURANCE 840.00 - 840.00 601-0460-645.36-01 BUILDINGS 1,450.00 - 1,450.00 601-0460-645.39-39 CREDIT CARD CHARGES 1,576.81 - 1,576.81 601-0460-645.42-02 BUILDINGS 4,223.33 (11,248.48) (7,025.15) 601-0462-645.31-06 OTHER PROFESSIONAL SVCS 239,749.20 (15,677.86) 42,073.16 266,144.50 601-0462-645.31-70 ADM FEE ALLOCATION 8,538.12 - 8,538.12 601-0462-645.34-02 LIABILITY INSURANCE 3,480.00 - 3,480.00 601-0462-645.36-01 BUILDINGS 23,617.75 (945.00) 22,672.75 601-0462-645.39-39 CREDIT CARD CHARGES 1,778.32 - 1,778.32 601-0462-645.42-02 BUILDINGS 4,223.33 (4,223.33) - 601-0463-645.22-24 OTHER OPERATING SUPPLIES- - - 601-0463-645.31-06 OTHER PROFESSIONAL SVCS 88,751.24 (18,364.35) 13,916.06 84,302.95 601-0463-645.31-39 COLLECTION EXPENSES- - - 601-0463-645.31-70 ADM FEE ALLOCATION 2,701.08 - 2,701.08 601-0463-645.34-02 LIABILITY INSURANCE 1,320.00 - 1,320.00 601-0464-645.31-06 OTHER PROFESSIONAL SVCS 141,166.57 (24,980.79) 23,954.24 140,140.02 601-0464-645.31-70 ADM FEE ALLOCATION 3,930.72 - 3,930.72 601-0464-645.34-02 LIABILITY INSURANCE 2,784.00 - 2,784.00 601-0464-645.36-01 BUILDINGS 655,546.12 (50,875.12) 604,671.00 601-0464-645.36-05 OTHER EQUIPMENT- - - 601-0464-645.39-39 CREDIT CARD CHARGES 639.29 - 639.29 601-0464-645.42-02 BUILDINGS 53,919.94 - - 53,919.94 1,361,424.70 601-0000-645.45-01 AMORTIZATION EXPENSE 560,347.00 560,347.00 601-0000-645.45-00 DEPRECIATION EXPENSE- - 216,068.00 216,068.00 City of South Bend 6/18/2016 Page 38 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 601-0000-645.46-00 LOSS ON DISPOSAL OF ASSETS- - 1,341.00 1,341.00 777,756.00 TOTAL PARKING GARAGES 0.00 0.00 - (0.00) (0.00) FUND 619 - BLACKTHORN GOLF COURSE OPERATIONS - COMPLETED 3/23/16 619-0000-115.00-00 ACCOUNTS RECEIVABLE(7,564.80) - 7,564.80 - 619-0000-117.00-00 PREPAID EXPENSE 3,000.00 - (3,000.00) - 619-0000-142.00-00 INVENTORY-GOLF PROSHOP 5,893.95 - (5,893.95) - 619-0000-144.00-00 CONCESSION INVENTORY 450.00 - (450.00) - 619-0000-149.10-00 UNAM DEBT ISSUE COSTS- - - 619-0000-149.12-00 UNAMORTIZED BOND DISCOUNT- - - 619-0000-190.10-00 FIXED ASSETS 4,843,162.00 - (4,843,162.00) - 619-0000-190.15-00 LAND & CONSTRUCTION IN PROGRESS 1,187,248.00 - (1,187,248.00) - 619-0000-190.20-00 ACCUMULATED DEPRECIATION(3,139,742.00) - 3,139,742.00 - - 619-0000-202.00-00 ACCOUNTS PAYABLE 12,960.35 - (12,960.35) - 619-0000-202.40-00 A/P CENTRAL STORES- - - 619-0000-202.80-00 TEAM STAFF/TIPS- - - 619-0000-204.00-00 DUE TO OTHER FUNDS(1,472,130.00) - 1,472,130.00 - 619-0000-227.24-00 ACCRUED INTEREST PAYABLE(300.10) - 300.10 - 619-0000-227.40-00 LEASE PAYABLE(257,238.04) - 257,238.04 - - 619-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(160,028.23) - (160,028.23) 619-0000-271.00-00 FUND BALANCE(1,097,641.92) 933.07 (1,096,708.85) (1,256,737.08) 619-1065-347.01-19 SEASON PASS SALES(533.93) - (533.93) 619-1065-347.01-23 PRO SHOP RETAIL SALES(2,045.58) - (2,045.58) 619-1065-347.01-25 DRIVING RANGE(1,800.00) - (1,800.00) 619-1065-347.01-26 GIFT CERTIFICATES 1,180.93 - 1,180.93 619-1065-347.01-27 MEMBERSHIPS/SEASON PASSES(115,449.00) - (115,449.00) 619-1065-347.01-30 CONCESSION(188.97) - (188.97) 619-1065-347.01-41 OTHER GOLF(460.50) 9,348.67 8,888.17 (109,948.38) 619-1065-460.50-02 INTER-FUND OPER. TRANSFER 19,743.60 - 19,743.60 619-1065-460.62-01 SALARIES 33,177.05 - 33,177.05 619-1065-460.62-02 PAYROLL OVERHEAD 4,776.96 - 4,776.96 619-1065-460.62-03 HEALTH INSURANCE 1,605.05 - 1,605.05 619-1065-460.62-05 TRAVEL ALLOWANCE 467.18 - 467.18 619-1065-460.62-08 UNIFORMS/CLOTHING 112.96 - 112.96 619-1065-460.62-23 SMALL TOOLS 95.42 - 95.42 619-1065-460.62-24 IRRIGATION REPAIR 411.00 - 411.00 619-1065-460.62-26 FUEL/LUBRICANTS 1,137.22 - 1,137.22 619-1065-460.62-31 EQUIPMENT REPAIRS 11,188.93 - 11,188.93 619-1065-460.62-34 OFFICE SUPPLY 296.29 - 296.29 619-1065-460.62-36 BUILDING MAINT.324.69 - 324.69 619-1065-460.62-37 TREE TRIMMING 1,734.51 - 1,734.51 619-1065-460.62-39 UTILITY WATER 382.32 - 382.32 619-1065-460.62-40 UTILITY ELECTRIC 2,193.11 - 2,193.11 619-1065-460.62-42 TRASH REMOVAL 514.28 - 514.28 619-1065-460.62-43 MISCELLANEOUS 111.14 (10,281.74) (10,170.60) 619-1065-460.62-46 UTILITY GAS 977.36 - 977.36 619-1065-460.63-04 PAYROLL SERVICES 4,673.19 - 4,673.19 619-1065-460.63-05 DUES/SUBSCRIPTION 161.41 - 161.41 619-1065-460.63-10 ADVERTISING 3,205.71 - 3,205.71 619-1065-460.63-18 YELLOW PAGES/WEBSITE 740.00 - 740.00 619-1065-460.63-20 INSURANCE 158.00 - 158.00 619-1065-460.63-23 CITY ACCOUNTING FEE 6,000.00 - 6,000.00 619-1065-460.63-26 TELEPHONE SERVICE 2,589.90 - 2,589.90 619-1065-460.63-28 LICENSES & PERMITS 75.00 - 75.00 619-1065-460.63-31 WATER/SEWER 1,124.23 - 1,124.23 619-1065-460.63-32 GAS C.H.2,722.60 - 2,722.60 619-1065-460.63-34 OFFICE SUPPLIES/EQUIP.3,428.61 - 3,428.61 619-1065-460.63-38 POSTAGE/FREIGHT 292.53 - 292.53 619-1065-460.63-39 CREDIT CARD FEES 2,090.09 - 2,090.09 619-1065-460.63-40 SECURITY 237.00 - 237.00 619-1065-460.63-41 MISCELLANEOUS 1,344.10 - 1,344.10 619-1065-460.63-42 BUILDING MAINTENANCE 3,633.29 - 3,633.29 619-1065-460.64-01 SALARIES 48,261.05 - 48,261.05 619-1065-460.64-02 PAYROLL OVERHEAD 5,985.92 - 5,985.92 619-1065-460.64-03 HEALTH INSURANCE 2,567.74 - 2,567.74 619-1065-460.64-10 COST OF GOODS SOLD 521.10 - 521.10 619-1065-460.64-15 GOLF CART ELECTRICITY 1,960.93 - 1,960.93 619-1065-460.64-17 HANDICAP SERVICE 550.00 - 550.00 619-1065-460.64-28 DEBT SERVICE - PRINCIPAL 4,688.91 - (4,688.91) - 619-1065-460.64-29 DEBT SERVICE - INTEREST 535.91 - (535.91) - 619-1065-460.64-30 TOURNAMENT EXP - LPGA(17.75) - (17.75) 619-1065-460.65-01 SALARIES 6,366.75 - 6,366.75 619-1065-460.65-02 PAYROLL OVERHEAD 684.43 - 684.43 619-1065-460.65-03 HEALTH INSURANCE 9.00 - 9.00 619-1065-460.65-10 COST OF GOODS SOLD 55.34 - 55.34 619-1065-460.66-10 FIXED FEE 16,000.00 - 16,000.00 619-1065-460.66-12 MGMT.. EXPENSE 1,333.78 - 1,333.78 185,721.28 619-1065-460.46-00 LOSS ON SALE OF COURSE- - 1,180,964.18 1,180,964.18 1,180,964.18 TOTAL BLACKTHORN GOLF COURSE OPERATIONS 0.00 - - - - FUND 655 - PROJECT RELEAF - COMPLETED 3/21/16 655-0000-101.00-00 CASH 186,798.70 - 186,798.70 655-0000-103.00-00 INVESTMENTS 734,037.40 - 734,037.40 655-0000-115.10-00 ACCTS REC - CUSTOMER 36,814.77 - 36,814.77 655-0000-116.00-00 INTEREST REC -INVESTMENTS 1,403.18 - 61.72 1,464.90 959,115.77 655-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(24,372.59) - (24,372.59) City of South Bend 6/18/2016 Page 39 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 655-0000-271.00-00 FUND BALANCE(993,211.14) 1,342.41 (991,868.73) (1,016,241.32) 655-0000-346.01-10 METERED SALES-RESIDENTIAL(438,224.84) - (438,224.84) 655-0000-361.00-00 INTEREST ON INVESTMENTS(6,133.47) 47.91 (61.72) (6,147.28) (444,372.12) 655-0609-435.10-03 SEASONAL & INTERNS 30,788.01 (1,291.51) 29,496.50 655-0609-435.10-04 OVERTIME 5,208.75 - 5,208.75 655-0609-435.11-01 FICA - REGULAR 2,753.87 (98.81) 2,655.06 655-0609-435.11-07 UNEMPLOYMENT COMP 147.96 - 147.96 655-0609-435.22-24 OTHER OPERATING SUPPLIES 846.58 - 846.58 655-0609-435.31-07 MGMT. FEE - WATER WORKS 11,796.00 - 11,796.00 655-0609-435.31-70 ADM FEE ALLOCATION 12,783.24 - 12,783.24 655-0609-435.34-02 LIABILITY INSURANCE 480.00 - 480.00 655-0609-435.36-03 AUTOMOTIVE EQUIPMENT 10,100.00 - 10,100.00 655-0609-435.37-11 CAPITAL LEASE PRINCIPAL 68,586.97 - 68,586.97 655-0609-435.37-12 CAPITAL LEASE INTEREST 3,631.39 - 3,631.39 655-0609-435.50-02 INTERFUND TRANSFER 350,000.00 - 350,000.00 655-0609-435.63-70 BAD DEBT EXPENSES 5,765.22 - 5,765.22 501,497.67 TOTAL PROJECT RELEAF 0.00 0.00 - 0.00 - FUND 672 - CENTURY CENTER ENERGY CONSERVATION DEBT SERVICE - COMPLETED 3/23/16 672-0000-101.00-00 CASH 50,031.92 - 50,031.92 50,031.92 672-0000-271.00-00 FUND BALANCE- - - - 672-0000-361.00-00 INTEREST ON INVESTMENTS(31.92) - (31.92) 672-0000-392.00-00 INTER-FUND OPER. TRANSFER(50,000.00) - (50,000.00) (50,031.92) TOTAL CENTURY CENTER ENERGY CONSERVATION DEBT SERVICE- - - - - FUND 677 - HALL OF FAME CAPITAL FUND - COMPLETED 3/21/16 677-0000-101.00-00 CASH 101,857.15 - 101,857.15 677-0000-103.00-00 INVESTMENTS 400,254.17 - 400,254.17 677-0000-116.00-00 INTEREST REC -INVESTMENTS 765.12 - 34.38 799.50 502,910.82 677-0000-202.00-00 ACCOUNTS PAYABLE- - (10,509.30) (10,509.30) 677-0000-204.00-00 DUE TO OTHER FUNDS- - (737.11) (737.11) 677-0000-208.15-00 ADVANCE FROM OTHER FUND(558,304.00) - 66,639.59 (491,664.41) (502,910.82) 677-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(680,596.96) - (680,596.96) 677-0000-271.00-00 FUND BALANCE 679,681.21 915.75 680,596.96 - 677-0000-361.00-00 INTEREST ON INVESTMENTS(3,112.40) 24.69 (34.38) (3,122.09) 677-0000-392-00-00 TRANSFER IN- - (66,639.59) (66,639.59) (69,761.68) 677-0414-645.31-01 LEGAL SERVICES 313.50 - 313.50 677-0414-645.34-02 LIABILITY INSURANCE 6,564.00 - 6,564.00 677-0414-645.35-01 ELECTRIC 27,098.42 - 27,098.42 677-0414-645.35-02 GAS 12,066.94 - 12,066.94 677-0414-645.35-04 WATER 2,524.50 (715.44) 737.11 2,546.17 677-0414-645.36-01 BUILDINGS 10,888.35 (225.00) 10,509.30 21,172.65 69,761.68 TOTAL HALL OF FAME CAPITAL FUND(0.00) - - - - FUND 701 - FIREFIGHTERS PENSION - COMPLETED 3/21/16 701-0000-101.00-00 CASH 95,664.75 - 95,664.75 701-0000-103.00-00 INVESTMENTS 375,920.80 - 375,920.80 701-0000-116.00-00 INTEREST REC -INVESTMENTS 718.61 - 60.51 779.12 472,364.67 701-0000-202.00-00 ACCOUNTS PAYABLE- - (81.67) (81.67) 701-0000-227.10-00 PAYROLL ACCRUAL- - (248.07) (248.07) (329.74) 701-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(439.20) - (439.20) 701-0000-271.00-00 FUND BALANCE(638,864.98) 223.16 (638,641.82) (639,081.02) 701-0000-335.05-00 CIGAR. TAX DIST.-FIRE PEN(5,039,025.40) - (5,039,025.40) 701-0000-360.00-00 MISCELLANEOUS REVENUE(2,667.29) - (2,667.29) 701-0000-361.00-00 INTEREST ON INVESTMENTS(2,660.32) 45.90 (60.51) (2,674.93) (5,044,367.62) 701-0903-645.10-01 REGULAR 10,230.36 (186.05) 248.07 10,292.38 701-0903-645.31-06 OTHER PROFESSIONAL SVCS 3,000.00 - 3,000.00 701-0903-645.32-02 POSTAGE 964.35 (83.01) 81.67 963.01 701-0903-701.10-06 DEATH BENEFITS 48,000.00 - 48,000.00 701-0903-701.10-07 PENSION RETIRED PERSONNEL 3,560,241.03 - 3,560,241.03 701-0903-701.10-08 PENSIONS CURRENT YEAR 139,890.84 - 139,890.84 701-0903-701.10-09 PENSIONS DEPENDENTS 1,232,450.45 - 1,232,450.45 701-0903-701.11-08 FIRE PENSION 216,576.00 - 216,576.00 5,211,413.71 TOTAL FIREFIGHTERS PENSION (0.00) (0.00) - (0.00) - FUND 702 - POLICE PENSION - COMPLETED 3/21/16 702-0000-101.00-00 CASH 234,434.16 - 234,434.16 702-0000-103.00-00 INVESTMENTS 921,224.02 - 921,224.02 702-0000-116.00-00 INTEREST REC -INVESTMENTS 1,761.01 - 111.94 1,872.95 1,157,531.13 702-0000-202.00-00 ACCOUNTS PAYABLE- - (97.88) (97.88) (97.88) 702-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(853.65) - (853.65) 702-0000-271.00-00 FUND BALANCE(1,109,916.81) 26.87 (1,109,889.94) (1,110,743.59) 702-0000-335.06-00 CIGAR. TAX-POLICE PENSION(6,378,358.73) - (6,378,358.73) 702-0000-360.00-00 MISCELLANEOUS REVENUE(62.26) - (62.26) 702-0000-361.00-00 INTEREST ON INVESTMENTS(4,335.02) 70.74 (111.94) (4,376.22) (6,382,797.21) 702-0803-645.10-01 REGULAR 7,868.00 - 7,868.00 702-0803-645.11-01 FICA - REGULAR 601.90 - 601.90 702-0803-645.31-06 OTHER PROFESSIONAL SVCS 3,000.00 - 3,000.00 702-0803-645.32-02 POSTAGE 992.29 (97.61) 97.88 992.56 702-0803-702.10-06 DEATH BENEFITS 108,000.00 - 108,000.00 702-0803-702.10-07 PENSION RETIRED PERSONNEL 4,201,135.93 - 4,201,135.93 702-0803-702.10-08 PENSIONS CURRENT YEAR 35,169.50 - 35,169.50 702-0803-702.10-09 PENSIONS DEPENDENTS 1,740,203.66 - 1,740,203.66 702-0803-702.11-08 POLICE PENSION 239,136.00 - 239,136.00 6,336,107.55 TOTAL POLICE PENSION 0.00 - - (0.00) - City of South Bend 6/18/2016 Page 40 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total FUND 705 - POLICE K-9 UNIT - COMPLETED 3/21/16 705-0000-101.00-00 CASH 783.63 - 783.63 705-0000-103.00-00 INVESTMENTS 3,079.36 - 3,079.36 705-0000-116.00-00 INTEREST REC -INVESTMENTS 5.89 - 0.26 6.15 3,869.14 705-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(0.01) - (0.01) 705-0000-271.00-00 FUND BALANCE(3,318.86) (500.15) (3,819.01) (3,819.02) 705-0000-361.00-00 INTEREST ON INVESTMENTS(20.01) 0.15 (0.26) (20.12) 705-0000-367.00-00 DONATION PRIVATE SOURCES(1,500.00) 500.00 (1,000.00) (1,020.12) 705-0801-421.39-89 MISC CHARGES & SERVICES 970.00 - 970.00 970.00 TOTAL POLICE K-9 UNIT- - - - - FUND 711 - SELF-FUNDED EMPLOYEE BENEFITS - COMPLETED 3/23/16 711-0000-101.00-00 CASH 905,779.05 - 905,779.05 711-0000-103.00-00 INVESTMENTS 3,456,680.78 - 3,456,680.78 711-0000-115.00-00 ACCOUNTS RECEIVABLE- - 3,059.57 3,059.57 711-0000-116.00-00 INTEREST REC -INVESTMENTS 6,607.77 - 341.92 6,949.69 4,372,469.09 711-0000-202.00-00 ACCOUNTS PAYABLE- - (269,685.56) (269,685.56) 711-0000-204.00-00 DUE TO OTHER FUNDS- - (4,412.83) (4,412.83) 711-0000-238.23-01 CLAIMS PAYABLE- (789,017.00) 93,876.05 (695,140.95) 711-0000-299.00-00 CLAIMS PAYABLE FLEX- (35,075.84) 7,698.03 (27,377.81) 711-0000-299.01-00 CLAIMS PAYABLE DEPENDENT- (4,731.01) (840.24) (5,571.25) 711-0000-299.01-01 ESTIMATE OF UNFILED CLAIMS(100,000.00) (100,000.00) (1,102,188.40) 711-0000-243.00-00 ENCUMBRANCES 44,958.80 - 44,958.80 711-0000-245.00-00 RESERVE FOR ENCUMBRANCES(44,958.80) - (44,958.80) 711-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(612,832.87) - (612,832.87) 711-0000-271.00-00 FUND BALANCE(3,444,154.21) 1,069,301.59 (2,374,852.62) (2,987,685.49) 711-0000-360.00-00 MISCELLANEOUS REVENUE(6,089.89) 6,000.00 (89.89) 711-0000-361.00-00 INTEREST ON INVESTMENTS(28,482.29) 202.30 (341.92) (28,621.91) 711-0000-380.10-99 MISC. REIMBURSEMENTS(226.18) - (500.00) (726.18) 711-0000-395.10-02 EMPLOYEE-HEALTH(1,442,549.94) - (1,442,549.94) 711-0000-395.10-04 DENTAL AND VISION PLAN(484,639.14) - (484,639.14) 711-0000-395.10-05 ADDITIONAL FLEX(230,222.81) - (230,222.81) 711-0000-395.10-06 DEPENDENT CARE(31,558.12) - (31,558.12) 711-0000-395.10-10 PENSION MEDICAL & LIFE(282,483.12) 2,805.81 (2,559.57) (282,236.88) 711-0000-395.10-13 SPOUSAL SURCHARGE(112,350.00) - (112,350.00) 711-0000-395.10-50 COBRA RECEIPTS(61,312.58) 8,848.30 (52,464.28) 711-0000-395.20-07 LIFE INSURANCE PREMIUM(152,518.52) - (152,518.52) 711-0000-395.20-08 L-TERM DISABILITY PREMIUM(49,945.47) - (49,945.47) 711-0000-395.20-10 PENSION MEDICAL(455,712.00) - (455,712.00) 711-0000-395.20-11 EMPLOYER CONTRIBUTIONS(10,932,290.32) - (10,932,290.32) 711-0000-396.01-00 SPECIFIC STOP LOSS(109,133.19) 13,164.24 (95,968.95) (14,351,894.41) Administration 711-0401-671.11-07 UNEMPLOYMENT COMP 9.96 - 9.96 711-0401-671.21-02 STATIONERY & PRINTING 6.66 - 6.66 711-0401-671.22-25 WELLNESS PROGRAM SUPPLIES 12,132.92 (80.00) 12,052.92 711-0401-671.31-06 OTHER PROFESSIONAL SVCS.266,430.61 (514.00) 3,628.90 269,545.51 711-0401-671.31-08 WELLNESS PROGRAM SERVICES 28,980.03 (2,774.06) 1,435.93 27,641.90 711-0401-671.31-70 ADM FEE ALLOCATION 431,763.00 - 431,763.00 711-0401-671.32-02 POSTAGE 138.64 (33.53) 0.92 106.03 711-0401-671.32-22 TRAVEL - AIRFARE 792.00 - 792.00 711-0401-671.32-23 TRAVEL - HOTEL 952.72 - 952.72 711-0401-671.32-24 TRAVEL - MEALS 374.97 - 374.97 711-0401-671.32-25 TRAVEL - OTHER 261.67 - 261.67 711-0401-671.39-10 SUBSCRIPTIONS 750.00 - 750.00 711-0401-671.39-70 EDUCATION & TRAINING 1,118.00 - 1,118.00 711-0425-671.22-24 OTHER OPERATING SUPPLIES 2,400.00 - 2,400.00 747,775.34 Insurance Claims and Premiums 711-0401-671.34-05 LIFE 105,650.32 - 105,650.32 711-0401-671.34-06 LONG TERM DISABILITY 50,081.21 - 50,081.21 711-0401-671.34-13 EMPLOYEE ASSISTANCE PROG.52,367.80 - 52,367.80 711-0401-671.34-14 VISION PLAN 147,160.33 - 147,160.33 711-0401-671.34-15 DENTAL PLAN 505,718.22 - 505,718.22 711-0401-671.34-16 FLEX CLAIMS 172,240.15 (6,105.38) (7,698.03) 158,436.74 711-0401-671.34-17 MEDICAL CLAIMS 10,985,779.89 (161,991.42) 174,215.00 10,998,003.47 711-0401-671.34-18 CLAIMS ADMINISTRATION 689,627.45 - 689,627.45 711-0401-671.34-22 PRIOR YR. FLEX 51,693.59 - 941.59 52,635.18 711-0401-671.34-23 SH/TM DISABILITY 68,564.25 - 68,564.25 711-0401-671.34-24 DEPENDENT CARE 28,234.16 - 840.24 29,074.40 711-0401-671.34-25 PRIOR YEAR DEPENDENT CARE 9,730.93 - 9,730.93 711-0401-671.34-26 SPECIFIC STOP LOSS PREMIUM.453,955.57 - 453,955.57 711-0401-671.39-01 REFUNDS, AWARDS, INDEMNITIES 518.00 - 518.00 13,321,523.87 TOTAL SELF-FUNDED EMPLOYEE BENEFITS 0.00 (0.00) (0.00) 0.00 - FUND 713 - UNEMPLOYMENT COMP FUND - COMPLETED 3/21/16 713-0000-101.00-00 CASH 54,542.89 - 54,542.89 713-0000-103.00-00 INVESTMENTS 214,329.78 - 214,329.78 713-0000-116.00-00 INTEREST REC -INVESTMENTS 409.71 - 18.19 427.90 269,300.57 713-0000-202.00-00 ACCOUNTS PAYABLE- - (8,100.90) (8,100.90) (8,100.90) 713-0000-243.00-00 ENCUMBRANCES 6,600.00 - 6,600.00 713-0000-245.00-00 RESERVE FOR ENCUMBRANCES(6,600.00) - (6,600.00) 713-0000-271.00-00 FUND BALANCE(241,170.82) 14,150.44 (227,020.38) (227,020.38) 713-0000-361.00-00 INTEREST ON INVESTMENTS(1,396.89) 10.47 (18.19) (1,404.61) 713-0000-395.20-02 EMPLOYER(101,680.56) - (101,680.56) (103,085.17) 713-0401-671.11-07 UNEMPLOYMENT COMP 54,969.81 (7,560.91) 3,700.90 51,109.80 713-0401-671.31-25 OUTPLACEMENT SERVICES 13,200.00 (6,600.00) 4,400.00 11,000.00 713-0401-671.31-70 ADM FEE ALLOCATION 6,796.08 - 6,796.08 68,905.88 City of South Bend 6/18/2016 Page 41 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total TOTAL UNEMPLOYMENT COMP FUND- - - 0.00 - FUND 718 - STATE TAX DEDUCTION FUND - COMPLETED 3/21/16 718-0000-101.00-00 CASH 412,690.08 - 412,690.08 412,690.08 718-0000-202.00-00 ACCOUNTS PAYABLE(405,556.78) - (405,556.78) 718-0000-238.01-06 STATE OF MICHIGAN(7,133.30) - (7,133.30) (412,690.08) 718-0000-271.00-00 FUND BALANCE- - - - TOTAL STATE TAX DEDUCTION FUND(0.00) - - (0.00) - FUND 725 - MORRIS / PALAIS BOX OFFICE - COMPLETED 3/21/16 725-0000-103.04-01 MORRIS BOX OFFICE ACCOUNT 1,437,309.09 - 1,437,309.09 725-0000-103.05-01 PALAIS BOX OFFICE ACCOUNT 67,148.55 - 67,148.55 1,504,457.64 725-0000-222.84-00 MORRIS EVENT DEPOSITS(1,437,309.09) - (1,437,309.09) 725-0000-222.86-00 PALAIS EVENT DEPOSITS(67,148.55) - (67,148.55) (1,504,457.64) 725-0000-271.00-00 FUND BALANCE- - - - TOTAL MORRIS / PALAIS BOX OFFICE 0.00 - - 0.00 - FUND 726 - POLICE DISTRIBUTION PAYABLE - COMPLETED 3/21/16 726-0000-101.00-00 CASH 835,107.90 - 835,107.90 835,107.90 726-0000-222.88-00 POLICE DISTRIBUTIONS(835,107.90) - (835,107.90) (835,107.90) 726-0000-271.00-00 FUND BALANCE- - - - TOTAL POLICE DISTRIBUTION PAYABLE- - - - - FUND 730 - CITY CEMETERY TRUST - COMPLETED 3/21/16 730-0000-101.00-00 CASH 5,781.10 - 5,781.10 730-0000-103.00-00 INVESTMENTS 22,717.19 - 22,717.19 730-0000-116.00-00 INTEREST REC -INVESTMENTS 43.43 - 1.94 45.37 28,543.66 730-0000-249.00-00 PR YR RES FOR ENCUMBRANCE(35,195.00) - (35,195.00) 730-0000-271.00-00 FUND BALANCE 6,817.23 (1.25) 6,815.98 (28,379.02) 730-0000-361.00-00 INTEREST ON INVESTMENTS(163.95) 1.25 (1.94) (164.64) (164.64) TOTAL CITY CEMETERY TRUST 0.00 - - (0.00) (0.00) City of South Bend 6/18/2016 Page 42 #80 2015 Conversion Worksheet - Solid Waste Prepared by: Carol Kurzhal 3/15/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 TOTAL 610-0000-101.00-00 CASH CASH & CASH EQUIVALENTS 64,693.73 - 64,693.73 611-0000-101.00-00 CASH CASH & CASH EQUIVALENTS 89.67 - 89.67 610-0000-101.20-00 TRUSTEE CASH RESTRICTED ASSETS- - 695,616.00 695,616.00 760,399.40 610-0000-103.00-00 INVESTMENTS INVESTMENTS 254,218.15 - 254,218.15 611-0000-103.00-00 INVESTMENTS INVESTMENTS 352.36 - 352.36 254,570.51 610-0000-115.10-00 ACCTS REC - CUSTOMER RECEIVABLES: ACCOUNTS 434,742.65 - 434,742.65 610-0000-115.15-00 UNCOLLECTIBLE ACCOUNTS RECEIVABLES: ACCOUNTS(25,000.00) - (25,000.00) 409,742.65 610-0000-116.00-00 INTEREST REC -INVESTMENTS RECEIVABLES: INTEREST 485.96 - 21.70 507.66 611-0000-116.00-00 INTEREST REC -INVESTMENTS RECEIVABLES: INTEREST 0.67 - 2.08 2.75 510.41 611-0000-113.02-00 MOTOR EQUIPMENT CAPITAL ASSETS-NET OF DEPREC.4,948,917.00 - 83,204.90 5,032,121.90 611-0000-113.03-00 FURNITURE & FIXTURES CAPITAL ASSETS-NET OF DEPREC.11,436.00 - 11,436.00 611-0000-114.00-00 ACCUMULATED DEPRECIATION CAPITAL ASSETS-NET OF DEPREC.(2,182,393.00) - (466,162.76) (2,648,555.76) 2,395,002.14 610-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE- - (114,672.37) (114,672.37) (114,672.37) 610-0000-227.10-00 PAYROLL PAYABLE PAYROLL PAYABLE- - (17,944.76) (17,944.76) 610-0000-227.12-00 ACCRUED PERF PAYABLE PAYROLL PAYABLE- (1,865.25) (1,865.25) 610-0000-202.01-00 BENEFITS PAYROLL PAYABLE- - (1,112.77) (1,112.77) 610-0000-227.14-00 ACCRUED FICA PAYABLE PAYROLL PAYABLE- (1,415.56) (1,415.56) (22,338.34) 610-0000-227.10-01 ACCRUED COMPENSATED ABSENCES COMPENSATED ABSENCES- - (38,363.79) (38,363.79) (38,363.79) 611-0000-225.03-00 CAPITAL LEASES (S/T)OTHER CURRENT PAYABLES(633,370.00) - (81,305.77) (714,675.77) (714,675.77) 611-0000-234.03-00 CAPITAL LEASES (L/T)CAPITAL LEASES(1,268,884.16) - (65,004.00) (1,333,888.16) (1,333,888.16) 611-0000-227.24-00 ACCRUED INTEREST PAYABLE ACCRUED INTEREST PAYABLE(7,649.19) - (3,575.66) (11,224.85) (11,224.85) 610-0000-243.00-00 ENCUMBRANCES FUND BALANCE 16,000.87 - 16,000.87 610-0000-245.00-00 RESERVE FOR ENCUMBRANCES FUND BALANCE(16,000.87) - (16,000.87) 610-0000-249.00-00 PR YR RES FOR ENCUMBRANCE FUND BALANCE(733,491.42) 273,709.99 (459,781.43) 610-0000-272.00-00 RETAINED EARNINGS FUND BALANCE(98,825.67) - (98,825.67) 611-0000-249.00-00 PR YR RES FOR ENCUMBRANCE FUND BALANCE(274,905.91) - (274,905.91) 611-0000-272.00-00 RETAINED EARNINGS OPERATING REVENUE(628,350.61) - (628,350.61) (1,461,863.62) 610-0000-344.08-10 RESIDENTIAL TRASH OPERATING REVENUE(3,504,548.49) - (3,504,548.49) 610-0000-344.08-11 RECYCLING FEE OPERATING REVENUE(769,733.26) - (769,733.26) 610-0000-344.08-20 COMMERCIAL OPERATING REVENUE(70,444.30) - (70,444.30) 610-0000-344.08-30 APARTMENTS - 2 UNITS OPERATING REVENUE(38,815.96) - (38,815.96) 610-0000-344.08-40 APARTMENTS - 3 UNITS OPERATING REVENUE(18,125.12) - (18,125.12) 610-0000-344.08-45 APARTMENTS - 4 UNITS OPERATING REVENUE(18,207.20) - (18,207.20) 610-0000-344.08-50 SENIORS OPERATING REVENUE(387,880.01) - (387,880.01) 610-0000-344.08-60 SPECIAL PICK-UPS OPERATING REVENUE(52,150.00) - (52,150.00) (4,859,904.34) 610-0000-346.08-10 MISC SERVICE REVENUE OTHER REVENUE(143,896.25) - (143,896.25) 610-0000-360.00-00 MISCELLANEOUS REVENUE OTHER REVENUE(491.00) - (491.00) 610-0000-360.51-00 INSURANCE REIMBURSEMENT OTHER REVENUE(3,089.35) - (3,089.35) 610-0000-380.10-90 CODE REIMBURSEMENT OTHER REVENUE(344,740.00) - (344,740.00) 610-0000-380.10-99 MISC. REIMBURSEMENTS OTHER REVENUE(12,752.00) - (12,752.00) 610-0000-391.01-00 SALE OF FIXED ASSETS OTHER REVENUE- - - (504,968.60) 610-0000-361.00-00 INTEREST ON INVESTMENTS INTEREST REVENUE(2,162.46) - (21.70) (2,184.16) 611-0000-361.00-00 INTEREST ON INVESTMENTS INTEREST REVENUE(113.15) - (2.08) (115.23) (2,299.39) 610-0610-791.11-12 AUTO ALLOWANCE OPERATING & MAINT.840.00 - 840.00 610-0610-791.10-01 SALARIES - REGULAR OPERATING & MAINT.186,956.06 (21,524.00) 13,312.22 178,744.28 610-0610-791.10-02 SALARIES - HOURLY OPERATING & MAINT.614,344.81 (86,096.86) 40,397.90 568,645.85 610-0610-791.10-03 SEASONAL & INTERNS OPERATING & MAINT.126,284.58 - 148.75 126,433.33 610-0610-791.10-04 EXTRA AND OVERTIME OPERATING & MAINT.113,332.35 - 2,801.29 116,133.64 610-0610-791.10-09 PERMANENT PART TIME OPERATING & MAINT.5,060.00 - 5,060.00 610-0610-791.10-14 PRODUCTIVITY BONUS OPERATING & MAINT.1,875.00 - 1,875.00 610-0610-791.11-01 FICA - REGULAR OPERATING & MAINT.78,720.92 - 1,361.92 80,082.84 610-0610-791.11-04 PERF - REGULAR OPERATING & MAINT.99,764.33 - 1,778.54 101,542.87 610-0610-791.11-07 UNEMPLOYMENT COMP OPERATING & MAINT.2,640.96 - 2,640.96 610-0610-791.11-08 GROUP INSURANCE - HEALTH OPERATING & MAINT.185,670.53 - 185,670.53 610-0610-791.11-09 GROUP INSURANCE - LIFE OPERATING & MAINT.2,200.50 - 2,200.50 610-0610-791.11-10 CLOTHING/SHOE ALLOWANCE OPERATING & MAINT.5,327.13 (513.23) 4,813.90 610-0610-791.11-24 CELL PHONE ALLOWANCE OPERATING & MAINT.792.00 - 792.00 610-0610-791.11-99 OTHER FRINGE BENEFITS OPERATING & MAINT.400.00 - 400.00 610-0610-791.21-02 PRINT SHOP OPERATING & MAINT.1,476.00 - 1,476.00 610-0610-791.21-03 C.S. - OFFICE SUPPLIES OPERATING & MAINT.3,895.31 - 1,060.78 4,956.09 610-0610-791.21-04 OTHER - OFFICE SUPPLIES OPERATING & MAINT.190.30 - 190.30 610-0610-791.22-01 CENTRAL SERVICE GASOLINE OPERATING & MAINT.140,776.11 (3,537.87) 137,238.24 610-0610-791.22-02 GASOLINE - CNG FUEL OPERATING & MAINT.41,639.57 - 3,568.64 45,208.21 610-0610-791.22-05 UNIFORMS OPERATING & MAINT.4,545.08 (270.77) 294.50 4,568.81 610-0610-791.22-20 C.S.-MEDICAL/SAFETY OPERATING & MAINT.2,496.51 (58.00) 2,438.51 610-0610-791.22-21 C.S.-CLEANING SUPPLIES OPERATING & MAINT.749.41 - 749.41 610-0610-791.22-22 OTHER - MEDICAL/SAFETY OPERATING & MAINT.57.25 - 57.25 610-0610-791.22-24 OTHER OPERATING SUPPLIES OPERATING & MAINT.77,572.83 (44.66) 77,528.17 610-0610-791.22-60 COMPUTERS OPERATING & MAINT.1,979.88 (178.02) 1,801.86 610-0610-791.31-06 OTHER PROF SERVICES OPERATING & MAINT.669.00 - 669.00 610-0610-791.32-02 POSTAGE OPERATING & MAINT.791.75 - 791.75 610-0610-791.32-04 TELEPHONE & TELEGRAPH OPERATING & MAINT.14,367.76 (1,052.01) 1,497.14 14,812.89 610-0610-791.32-05 OTHER COMM/TRANS OPERATING & MAINT.118,831.87 - 118,831.87 610-0610-791.33-02 PUBLICATION LEGAL NOTICE OPERATING & MAINT.1,025.28 - 1,025.28 City of South Bend 6/18/2016 Page 43 #80 2015 Conversion Worksheet - Solid Waste Prepared by: Carol Kurzhal 3/15/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 TOTAL 610-0610-791.36-03 AUTOMOTIVE EQUIP REPAIR OPERATING & MAINT.688,732.43 - 250.98 688,983.41 610-0610-791.36-04 COMPUTER EQUIPMENT OPERATING & MAINT.1,964.76 - 1,964.76 610-0610-791.36-06 RADIO EQUIPMENT OPERATING & MAINT.9,206.85 (74.95) 9,131.90 610-0610-791.37-11 CAPITAL LEASE OPERATING & MAINT.49,000.00 - 4,850.00 53,850.00 610-0610-791.39-11 DUES OPERATING & MAINT.245.00 - 245.00 610-0610-791.39-45 LICENSES OPERATING & MAINT.13,900.00 - 13,900.00 610-0610-791.39-70 EDUCATION & TRAINING OPERATING & MAINT.- - 1,898.21 1,898.21 610-0610-791.39-85 LANDFILL OPERATING & MAINT.708,370.54 (49,933.28) 38,280.75 696,718.01 610-0610-791.39-89 MISCELLANEOUS SERVICE EXP.OPERATING & MAINT.21,235.89 (1,096.89) 20,139.00 610-0615-791.31-08 SW MD RECYCLING FEE OPERATING & MAINT.691,158.71 - 57,549.72 748,708.43 610-6117-791.10-01 SALARIES - REGULAR OPERATING & MAINT.47,749.07 (8,390.14) 294.59 39,653.52 610-6117-791.10-02 SALARIES - HOURLY OPERATING & MAINT.105,845.77 - 466.57 106,312.34 610-6117-791.10-04 EXTRA AND OVERTIME OPERATING & MAINT.1,771.02 - 1,771.02 610-6117-791.10-14 PRODUCTIVITY BONUS OPERATING & MAINT.1,000.00 - 1,000.00 610-6117-791.11-01 FICA - REGULAR OPERATING & MAINT.11,447.14 - 53.64 11,500.78 610-6117-791.11-04 PERF - REGULAR OPERATING & MAINT.17,397.64 - 86.71 17,484.35 610-6117-791.11-08 GROUP INSURANCE - HEALTH OPERATING & MAINT.44,990.43 - 44,990.43 610-6117-791.11-09 GROUP INSURANCE - LIFE OPERATING & MAINT.451.50 - 451.50 610-6117-791.11-10 CLOTHING/SHOE ALLOWANCE OPERATING & MAINT.500.00 - 500.00 610-6117-791.11-24 CELL PHONE ALLOWANCE OPERATING & MAINT.420.00 - 420.00 610-6117-791.11-99 OTHER FRINGE BENEFITS OPERATING & MAINT.400.00 - 400.00 610-6117-791.22-01 CENTRAL SERVICE GASOLINE OPERATING & MAINT.4,015.99 - 4,015.99 610-6117-791.22-05 UNIFORMS OPERATING & MAINT.638.66 (64.40) 574.26 610-6117-791.22-20 C.S.-MEDICAL/SAFETY OPERATING & MAINT.497.71 - 497.71 610-6117-791.22-22 OTHER - MEDICAL/SAFETY OPERATING & MAINT.494.52 - 494.52 610-6117-791.22-24 OTHER OPERATING SUPPLIES OPERATING & MAINT.2,960.99 - 2,960.99 610-6117-791.36-03 AUTOMOTIVE EQUIP REPAIR OPERATING & MAINT.22,529.31 - 22,529.31 610-6117-791.39-85 LANDFILL OPERATING & MAINT.84,102.52 (8,355.51) 6,733.41 82,480.42 610-6117-791.39-89 MISCELLANEOUS SERVICE EXP.OPERATING & MAINT.1,420.24 (244.56) 52.79 1,228.47 4,363,023.67 610-0610-791.31-07 MGMT FEE TO WATERWORKS ADMIN & GENERAL 132,480.00 - 132,480.00 610-0610-791.31-70 ADM FEE ALLOCATION ADMIN & GENERAL 138,116.52 - 138,116.52 610-0610-791.31-71 CENTRAL STORES ALLOCATION ADMIN & GENERAL 1,715.52 - 1,715.52 610-0610-791.31-72 GIS ALLOCATION ADMIN & GENERAL 1,081.08 - 1,081.08 610-0610-791.34-02 LIABILITY INSURANCE ADMIN & GENERAL 98,664.00 - 98,664.00 610-0610-791.50-05 ADMIN FEE-CITY SOUTH BEND ADMIN & GENERAL- - - 372,057.12 610-0610-791.63-70 BAD DEBT EXP/RECYCLING CUSTOMER ACCOUNTS 60,645.84 (57,539.87) 3,105.97 610-0610-851.74-01 BAD DEBT EXPENSE CUSTOMER ACCOUNTS- - - 610-0615-791.63-70 BAD DEBT EXP/RECYCLING CUSTOMER ACCOUNTS 10,189.27 - 10,189.27 13,295.24 611-0610-415.51-01 DEPRECIATION DEPRECIATION- 466,162.76 466,162.76 466,162.76 611-0610-415.37-11 CAPITAL LEASE PRINCIPAL NON-OPERATING EXPENSE 666,949.63 (33,126.74) (633,822.89) - 611-0610-415.37-12 CAPITAL LEASE INTEREST NON-OPERATING EXPENSE 27,520.69 (1,608.23) 3,522.87 29,435.33 29,435.33 610-0610-791.50-02 OPERATING TRANSFER TRANSFERS OUT 659,600.00 - 659,600.00 611-0000-392.00-00 INTER-FUND OPER. TRANSFER TRANSFERS IN(659,600.00) - (659,600.00) - - 0.00 0.00 (0.00) (0.00) City of South Bend 6/18/2016 Page 44 City of South Bend, Indiana Conversion Worksheet - WATER UTILITY December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION CAFR Category Worksheet Adjustment Adjustment Balance Total 625-0000-101.00-00CASH RESTRICTED ASSETS 892.26 - 892.26 624-0000-101.00-00CASH RESTRICTED ASSETS 306,277.82 - 306,277.82 626-0000-101.00-00CASH RESTRICTED ASSETS 325,585.78 - 325,585.78 620-0000-101.00-00CASH CASH & CASH EQUIVALENTS 386,708.15 - 386,708.15 629-0000-101.00-00CASH RESTRICTED ASSETS 452,162.56 - 452,162.56 622-0000-101.00-00CASH RESTRICTED ASSETS 583,423.92 - 583,423.92 620-0000-101.06-00CASH (SUSPENSE)CASH & CASH EQUIVALENTS 399,255.76 - 399,255.76 620-0000-101.01-00PETTY CASH CASH & CASH EQUIVALENTS 3,000.00 - 3,000.00 620-0000-102.07-00SOCIETY BANK-REFUND ACCT.CASH & CASH EQUIVALENTS 315.85 - (315.85) - 625-0000-103.00-00INVESTMENTS INVESTMENTS 3,506.17 - 3,506.17 624-0000-103.00-00INVESTMENTS INVESTMENTS 1,203,538.29 - 1,203,538.29 626-0000-103.00-00INVESTMENTS INVESTMENTS 1,279,410.12 - 1,279,410.12 629-0000-103.00-00INVESTMENTS INVESTMENTS 1,776,801.70 - 1,776,801.70 622-0000-103.00-00INVESTMENTS INVESTMENTS 2,292,601.61 - 2,292,601.61 620-0000-103.00-00INVESTMENTS INVESTMENTS 3,100,284.15 - 3,100,284.15 626-0000-111.00-00CASH WITH FISCAL AGENT RESTRICTED ASSETS 32,120.00 - 32,120.00 622-0000-113.04-00BUILDINGS ASSETS SUBJECT TO DEPRECIATION 30,782,579.00 - 319,894.00 31,102,473.00 622-0000-113.09-00CONSTRUCTION IN PROGRESS ASSETS NOT SUB. TO DEPREC.2,565,058.00 - (2,565,058.00) - 622-0000-113.08-00LAND ASSETS NOT SUB. TO DEPREC.376,951.00 - 376,951.00 622-0000-113.05-00MACHINERY & EQUIPMENT ASSETS SUBJECT TO DEPRECIATION 3,783,573.00 - 2,354,932.00 6,138,505.00 622-0000-113.06-00OTHER INFRASTRUCTURE ASSETS SUBJECT TO DEPRECIATION 51,103,564.00 - (248,948.00) 50,854,616.00 622-0000-114.00-00ACCUMULATED DEPRECIATION ASSETS SUBJECT TO DEPRECIATION(27,250,464.00) - (1,691,443.00) (28,941,907.00) 620-0000-115.13-10A/R - WATER DEPOSITS ACCOUNTS RECEIVABLE 10,238.49 - 10,238.49 620-0000-115.12-00A/R SUSPENSE ACCOUNT ACCOUNTS RECEIVABLE(100,724.04) - 8,985.81 (91,738.23) 620-0000-115.10-00ACCTS REC - CUSTOMER ACCOUNTS RECEIVABLE 785,720.06 - 57,958.98 843,679.04 620-0000-115.25-00ACCTS RECEIVABLE-OTHER ACCOUNTS RECEIVABLE 7,793.79 - 12,543.12 20,336.91 620-0000-115.13-20BILLED DEPOSIT CLEARING ACCOUNTS RECEIVABLE(10,507.54) - 269.85 (10,237.69) 620-0000-115.10-01CLAY WATER ACCOUNTS RECEIVABLE 78,918.31 - (78,918.31) - 620-0000-115.10-03WATER LEAK INSURANCE ACCOUNTS RECEIVABLE 72,720.84 - 72,720.84 620-0000-115.50-00WATERWORKS MISC.ACCOUNTS RECEIVABLE 1.88 - (1.88) - 620-0000-115.50-01PROVISION FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE- - (50,000.00) (50,000.00) 620-0000-116.10-00INTERFUND RECEIVABLE DUE FROM OTHER FUNDS- - 20,959.33 20,959.33 625-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 6.70 - 6.70 624-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 2,300.68 - 2,300.68 626-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 2,445.71 - 2,445.71 629-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 3,396.52 - 3,396.52 622-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 4,382.52 - 4,382.52 620-0000-116.00-00INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 5,926.48 - 917.54 6,844.02 620-0000-149.20-00UNAMORTIZED LOSS ON REFUNDING DEFERRED OUTFLOW OF REVENUE- - 103,186.30 103,186.30 620-0000-142.00-00INVENTORY INVENTORY- - 278,445.59 278,445.59 620-0000-112.00-00PREPAID EXPENSE PREPAID EXPENSES- - 24,087.07 24,087.07 72,917,260.09 620-0000-202.00-00ACCOUNTS PAYABLE ACCOUNTS PAYABLE 4,159.68 - (303,062.15) (298,902.47) 620-0000-204.00-00INTERFUND PAYABLE DUE TO OTHER FUNDS- - (3,785.80) (3,785.80) 620-0000-202.65-00PNC PCARD PAYABLE ACCOUNTS PAYABLE(10,594.44) - (10,594.44) 620-0000-208.06-44DUE TO SEWAGE INS. FUND DUE TO OTHER FUNDS 0.25 - (0.25) - 620-0000-214.01-00ACCRUED INTEREST ACCRUED INTEREST PAYABLE- - (528.49) (528.49) 620-0000-220.20-00UNCLAIMED DEPOSIT REFUNDS OTHER CURRENT LIABILITY 9,125.55 - (27,092.61) (17,967.06) 620-0000-222.00-00DEFERRED REVENUE OTHER CURRENT LIABILITY(2,201.47) - 2,201.47 - 620-0000-222.01-00UNAPPLIED RECEIPTS OTHER CURRENT LIABILITY(13,324.87) - 13,324.87 - 620-0000-235.00-00UNAMORTIZED BOND DISCOUNT/PREMIUM DEFERRED OUTFLOW- - 49,790.84 49,790.84 625-0000-225.03-00CAPITAL LEASES (S/T)CURRENT LIABILITIES-CAPITAL LEASES(6,142.00) - (11,486.55) (17,628.55) 625-0000-225.01-00NOTES/LOANS PAYABLE (S/T)CURRENT LIABILITIES-NOTES & LOANS(182,053.00) - (5,371.00) (187,424.00) 625-0000-225.04-00REVENUE BONDS (S/T)CURRENT LIABILITIES-REVENUE BONDS(1,130,000.00) - (35,000.00) (1,165,000.00) 620-0000-227.10-00ACCRUED PAYROLL ACCRUED PAYROLL PAYABLE- - (62,310.25) (62,310.25) 620-0000-227.10-01COMPENSATED ABSENCES COMPENSATED ABSENCES- - (209,894.39) (209,894.39) 620-0000-227.20-20STATE SALES TAXES OTHER CURRENT LIABILITY(45,055.64) - 2,711.12 (42,344.52) 624-0000-229.00-00CUSTOMER DEPOSIT LIAB.CUSTOMER DEPOSIT PAYABLE(1,514,085.14) - (1,514,085.14) 625-0000-234.03-00CAPITAL LEASES (L/T)NONCURRENT LIAB.-CAPITAL LEASES(20,426.00) - (37,334.81) (57,760.81) 625-0000-234.01-00NOTES/LOANS PAYABLE (L/T)NONCURRENT LIAB.-NOTES & LOANS(1,051,224.00) - 187,424.00 (863,800.00) 625-0000-234.04-00REVENUE BONDS (L/T)NONCURRENT LIAB.-REVENUE BONDS(17,610,152.00) - 1,110,152.00 (16,500,000.00) (20,902,235.08) 622-0000-243.00-00ENCUMBRANCES NET ASSETS 177,796.65 - 177,796.65 620-0000-243.00-00ENCUMBRANCES NET ASSETS 399,556.47 - 399,556.47 620-0000-245.00-00RESERVE FOR ENCUMBRANCES NET ASSETS(399,556.47) - (399,556.47) 622-0000-245.00-00RESERVE FOR ENCUMBRANCES NET ASSETS(177,796.65) - (177,796.65) 623-0000-249.00-00PR YR RES FOR ENCUMBRANCE NET ASSETS(3,781,953.31) - (3,781,953.31) 622-0000-249.00-00PR YR RES FOR ENCUMBRANCE NET ASSETS(3,528,502.29) - (3,528,502.29) 620-0000-249.00-00PR YR RES FOR ENCUMBRANCE NET ASSETS(2,482,689.64) - (2,482,689.64) 620-0000-263.00-00CONTRIB CAPITAL-DEVELOPER NET ASSETS(527,788.74) - (527,788.74) 622-0000-271.00-00FUND BALANCE NET ASSETS(60,958,039.68) - (60,958,039.68) City of South Bend 6/18/2016 Page 45 City of South Bend, Indiana Conversion Worksheet - WATER UTILITY December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION CAFR Category Worksheet Adjustment Adjustment Balance Total 629-0000-271.00-00FUND BALANCE NET ASSETS(2,083,835.54) - (2,083,835.54) 626-0000-271.00-00FUND BALANCE NET ASSETS(1,646,677.17) - (1,646,677.17) 623-0000-271.00-00FUND BALANCE NET ASSETS 23,567,298.45 - 23,567,298.45 620-0000-272.00-00RETAINED EARNINGS NET ASSETS(2,108,679.36) - (2,108,679.36) 624-0000-272.00-00RETAINED EARNINGS NET ASSETS 854.71 - 854.71 625-0000-272.00-00RETAINED EARNINGS NET ASSETS 19,995,341.67 342,496.73 4,450.95 20,342,289.35 623-0000-290.42-30BOND PROCEEDS NET ASSETS(19,967,883.78) - (19,967,883.78) (53,175,607.00) 620-0630-344.07-30WATER LEAK INSURANCE WATER LEAK INSURANCE REVENUE(959,779.28) - (959,779.28) 620-0000-346.06-22BACKFLOW PREVENTION INSP.OTHER REVENUE(126,400.00) - (126,400.00) 620-0000-346.01-50BULK SALES - OLIVE ST.OTHER REVENUE(2,618.97) - (2,618.97) 620-0000-346.01-20METERED SALES-COMMERCIAL METERED REVENUE(1,463,223.13) - (1,463,223.13) 620-0660-346.01-20METERED SALES-COMMERCIAL METERED REVENUE(195,687.30) - (195,687.30) 620-0000-346.01-30METERED SALES-INDUSTRIAL METERED REVENUE(317,970.60) - (317,970.60) 620-0000-346.01-60METERED SALES-INSTITUTION METERED REVENUE(82,872.97) - (82,872.97) 620-0000-346.04-00METERED SALES-IRRIGATION METERED REVENUE(771,041.30) - (771,041.30) 620-0660-346.04-00METERED SALES-IRRIGATION METERED REVENUE(128,130.36) - (128,130.36) 620-0000-346.01-40METERED SALES-MULTI FAMILY METERED REVENUE(758,031.36) - (758,031.36) 620-0660-346.01-40METERED SALES-MULTI FAMILY METERED REVENUE(95,889.78) - (95,889.78) 620-0000-346.01-10METERED SALES-RESIDENTIAL METERED REVENUE(4,898,907.92) - (4,898,907.92) 620-0660-346.01-10METERED SALES-RESIDENTIAL METERED REVENUE(483,594.68) - (483,594.68) 620-0000-346.06-34MGMT. FEE - PROJECT RELEAF CHARGES TO OTHER FUNDS(11,796.00) - (11,796.00) 620-0000-346.06-33MGMT. FEE - SOLID WASTE CHARGES TO OTHER FUNDS(132,480.00) - (132,480.00) 620-0000-346.06-32MGMT. FEE - WASTE WATER CHARGES TO OTHER FUNDS(1,022,364.00) - (1,022,364.00) 620-0000-346.06-20OTHER WATER/MISC. SERVICE OTHER REVENUE(435,971.21) - (4,450.95) (440,422.16) 620-0000-346.06-10PENALTIES (FORFEIT DISC.)INTEREST AND PENALTY CHARGES(106,088.01) - (106,088.01) 620-0660-346.06-10PENALTIES (FORFEIT DISC.)INTEREST AND PENALTY CHARGES(4,960.96) - (4,960.96) 620-0000-346.02-20PRIVATE FIRE PROTECTION FIRE PROTECTION REVENUE(283,970.76) - (283,970.76) 620-0660-346.02-20PRIVATE FIRE PROTECTION FIRE PROTECTION REVENUE(17,162.35) - (17,162.35) 620-0000-346.02-10PUBLIC FIRE PROTECTION FIRE PROTECTION REVENUE(1,533,464.27) - (1,533,464.27) 620-0660-346.02-10PUBLIC FIRE PROTECTION FIRE PROTECTION REVENUE(153,637.12) - (153,637.12) 620-0000-346.06-40RENTS FROM WATER PROPERTY OTHER REVENUE(17,547.92) - (17,547.92) 620-0000-346.06-52REVENUE FROM CUT OFF FEES OTHER REVENUE(2,475.00) - (2,475.00) 620-0000-346.03-00SALES-PUBLIC AUTHORITIES METERED REVENUE(282,163.07) - (282,163.07) 620-0000-360.51-00INSURANCE REIMBURSEMENT OTHER REVENUE(5,454.55) - (5,454.55) 620-0000-360.00-00MISCELLANEOUS REVENUE OTHER REVENUE(2,032.90) - (27.53) (2,060.43) 620-0000-360.02-00SALE OF SCRAP METAL OTHER REVENUE(3,285.83) - (3,285.83) 620-0000-380.10-99MISC. REIMBURSEMENTS OTHER REVENUE(6,437.21) - (6,437.21) 620-0000-380.10-60WATER - MAIN EXTENSIONS OTHER REVENUE(2,704.04) - (2,704.04) 620-0000-391.02-21HYDRANT DAMAGE REIMB.OTHER REVENUE(33,514.60) - (33,514.60) 620-0640-658.60-02STATE GROSS INCOME TAX OTHER REVENUE 148,875.00 - (7,025.32) 141,849.68 620-0000-391.01-00SALE OF FIXED ASSETS OTHER REVENUE(8,418.00) - 8,418.00 - (14,204,286.25) 620-0640-603.10-01SALARIES - REGULAR COST OF WATER- - 2,716,016.28 2,716,016.28 620-0640-603.21-02PRINT SHOP COST OF WATER 12.00 - 12.00 620-0640-605.21-02PRINT SHOP COST OF WATER 86.73 - 86.73 620-0640-603.21-03C.S.- OFFICE SUPPLIES COST OF WATER 293.42 - (55.63) 237.79 620-0640-605.21-03C.S.- OFFICE SUPPLIES COST OF WATER 666.24 - 666.24 620-0640-603.21-04OTHER - OFFICE SUPPLIES COST OF WATER 911.26 - 911.26 620-0640-605.21-04OTHER - OFFICE SUPPLIES COST OF WATER 1,184.07 - 1,184.07 620-0640-601.22-01GENERATOR FUEL COST OF WATER 3,318.91 - 3,318.91 620-0640-606.22-01CENTRAL SERVICE GASOLINE COST OF WATER 76,790.15 - 76,790.15 620-0640-601.22-06COMPUTER SUPPLIES COST OF WATER 21,332.02 - 21,332.02 620-0640-605.22-06COMPUTER SUPPLIES COST OF WATER 166.49 - 166.49 620-0640-603.22-07LANDSCAPING MATERIAL COST OF WATER 778.84 - 778.84 620-0640-605.22-07LANDSCAPING MATERIAL COST OF WATER 32.45 - 32.45 620-0640-603.22-20C.S.-MEDICAL/SAFETY COST OF WATER 1,068.34 - 1,068.34 620-0640-605.22-20C.S.- MEDICAL/SAFETY COST OF WATER 2,231.98 - 2,231.98 620-0640-603.22-21C.S. - CLEANING SUPPLIES COST OF WATER 1,260.38 - 1,260.38 620-0640-605.22-21HOUSEHOLD,LAUNDRY,CLEAN COST OF WATER 858.71 - 858.71 620-0640-603.22-22OTHER - MEDICAL/SAFETY COST OF WATER 14,053.75 - 14,053.75 620-0640-603.22-25CHEMICALS COST OF WATER 130,946.96 - (2,672.55) 128,274.41 620-0640-601.23-01BUILDING MATERIALS COST OF WATER 1,247.68 - 1,247.68 620-0640-605.23-01BUILDING MATERIAL COST OF WATER 503.51 - 503.51 623-0640-415.23-10REPAIR PARTS COST OF WATER 28,276.93 - 28,276.93 620-0640-601.23-10REPAIR PARTS COST OF WATER 4,383.65 - 4,383.65 620-0640-603.23-10REPAIR PARTS COST OF WATER 67,183.97 - 67,183.97 620-0640-604.23-10REPAIR PARTS COST OF WATER 59,898.58 - 59,898.58 620-0640-606.23-10REPAIR PARTS COST OF WATER 136,274.18 - 136,274.18 620-0640-601.23-20SMALL TOOLS & EQUIPMENT COST OF WATER 2,981.58 - 2,981.58 620-0640-603.23-20SMALL TOOLS & EQUIPMENT COST OF WATER 3,661.32 - 3,661.32 City of South Bend 6/18/2016 Page 46 City of South Bend, Indiana Conversion Worksheet - WATER UTILITY December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION CAFR Category Worksheet Adjustment Adjustment Balance Total 620-0640-605.23-20SMALL TOOLS & EQUIPMENT COST OF WATER 529.55 - 529.55 620-0640-606.23-20SMALL TOOLS & EQUIPMENT COST OF WATER 18,176.31 - 18,176.31 620-0640-605.23-21C.S.-SMALL TOOLS & EQUIP COST OF WATER 698.96 - 698.96 620-0640-606.23-30CONCRETE & ASPHALT COST OF WATER 98,897.51 - 16,793.65 115,691.16 623-0640-415.23-50WATER METERS COST OF WATER 58,192.70 - 301,640.86 359,833.56 620-0640-601.23-62MATERIALS & SUPPLIES COST OF WATER 2,025.73 - 2,025.73 620-0640-603.23-62MATERIAL & SUPPLIES COST OF WATER 8,593.71 - 8,593.71 620-0640-605.23-62MATERIALS & SUPPLIES COST OF WATER 373,709.01 (342,496.73) 466.16 31,678.44 620-0640-606.23-62MATERIALS & SUPPLIES COST OF WATER 294,200.74 - 294,200.74 620-0640-601.24-05OTHER OPERATING SUPPLIES COST OF WATER 2,499.04 - 2,499.04 620-0640-603.24-05OTHER OPERATING SUPPLIES COST OF WATER 9,852.11 - 9,852.11 620-0640-605.24-05OTHER OPERATING SUPPLIES COST OF WATER 3,011.49 - 3,011.49 620-0640-606.24-05OTHER OPERATING SUPPLIES COST OF WATER 9,001.76 - 9,001.76 620-0640-605.24-51NON-CAPITAL OFFICE EQUIP.COST OF WATER 1,193.96 - 1,193.96 623-0640-415.31-06OTHER PROFESSIONAL SVCS COST OF WATER 2,085.21 - 2,085.21 620-0640-602.31-06OTHER PROFESSIONAL SERV.COST OF WATER 70,221.97 - 70,221.97 620-0640-604.31-06OTHER PROFESSIONAL SERV COST OF WATER 594.95 - 594.95 620-0640-605.31-06OTHER PROFESSIONAL SERV.COST OF WATER 124,741.70 - 124,741.70 620-0640-602.31-35CONTRACTUAL SERV. OTHER COST OF WATER 29,832.56 - 29,832.56 620-0640-603.31-35OTHER COST OF WATER 4,698.50 - 4,698.50 620-0640-604.31-35CONTRACTUAL SERV. - OTHER COST OF WATER 849.35 - 849.35 620-0640-605.31-35CONTRACTUAL SERVICE-OTHER COST OF WATER 18,380.77 - 18,380.77 620-0640-605.31-37COMPUTER RELATED SERVICES COST OF WATER 763.74 - 763.74 620-0640-603.31-51LABORATORY WATER TESTING COST OF WATER 127,588.50 - 127,588.50 620-0640-606.31-51CONTRACTUAL SERVICE-OTHER COST OF WATER 265,291.14 - 1,055.45 266,346.59 620-0640-603.32-04TELEPHONE & TELEGRAPH COST OF WATER 37,775.10 - 37,775.10 620-0640-605.33-01OUTSIDE PRINTING SERVICES COST OF WATER 678.50 - 678.50 620-0640-601.35-01ELECTRIC COST OF WATER 632,538.43 - (47,074.56) 585,463.87 620-0640-605.35-01ELECTRIC COST OF WATER 14,564.05 - 14,564.05 620-0640-601.35-02HEATING FUEL (GAS)COST OF WATER 530.95 - 530.95 620-0640-603.35-02HEATING FUEL (GAS)COST OF WATER 27,815.02 - (2,580.12) 25,234.90 620-0640-605.35-02HEATING FUEL (GAS)COST OF WATER 6,544.11 - 6,544.11 620-0640-602.36-01BUILDING REPAIRS COST OF WATER 30,352.12 - 30,352.12 620-0640-604.36-01BUILDINGS COST OF WATER 4,757.52 - 4,757.52 620-0640-605.36-01BUILDING REPAIRS COST OF WATER 2,707.15 - 2,707.15 620-0640-606.36-01BUILDING REPAIRS COST OF WATER 8,835.95 - 8,835.95 620-0640-602.36-02OFFICE EQUIP/MAINT CONTRACT COST OF WATER 479.74 - 479.74 620-0640-606.36-02OFFICE EQUIPMENT REPAIRS COST OF WATER 934.73 - 934.73 620-0640-603.36-03REPAIR & MAINT-EQUIPMENT COST OF WATER 6,735.90 - 6,735.90 620-0640-606.36-03AUTOMOTIVE EQUIP REPAIRS COST OF WATER 79,274.79 - 79,274.79 620-0640-602.36-05REPAIR & MAINT-EQUIPMENT COST OF WATER 95,044.86 - 95,044.86 620-0640-603.36-05OTHER EQUIPMENT REPAIRS COST OF WATER 3,929.15 - 3,929.15 620-0640-604.36-05OTHER EQUIPMENT REPAIRS COST OF WATER 16,685.16 - 16,685.16 620-0640-605.36-08CONSTRUCTION EQUIP REPAIR COST OF WATER 645.50 - 645.50 620-0640-606.36-08CONSTRUCTION EQUIP REPAIR COST OF WATER 4,173.64 - 4,173.64 623-0640-415.36-20REPAIRS & MAINT EQUIPMENT COST OF WATER 34,758.02 - 34,758.02 620-0640-606.36-50STOP BOX REPAIRS COST OF WATER 53,875.00 - 47,734.52 101,609.52 620-0640-606.36-61WATER SYSTEM REPAIRS COST OF WATER 9,713.52 - 9,713.52 620-0640-604.37-02EQUIPMENT RENTAL COST OF WATER 1,400.00 - 1,400.00 620-0640-601.37-04UNIFORM RENTAL COST OF WATER 5,089.88 - 5,089.88 620-0640-603.37-04UNIFORM RENTAL COST OF WATER 2,727.84 - 2,727.84 620-0640-605.37-04UNIFORM RENTAL COST OF WATER 10,258.23 - 10,258.23 620-0640-603.39-70EDUCATION & TRAINING COST OF WATER 3,418.26 - 3,418.26 620-0640-605.39-70EDUCATION & TRAINING COST OF WATER 2,031.50 - 2,031.50 620-0640-606.39-70EDUCATION & TRAINING COST OF WATER 130.00 - 130.00 623-0640-415.42-02BUILDING IMPROVEMENTS COST OF WATER 25,188.65 - 25,188.65 622-0640-415.43-02MOTOR EQUIPMENT COST OF WATER 246,890.56 - (246,890.56) - 623-0640-415.43-08COMPUTER EQUIP. & NETWORK COST OF WATER 29,157.05 - (29,157.05) - 623-0640-415.43-10MISCELLANEOUS EQUIPMENT COST OF WATER 5,183.38 - 5,183.38 622-0640-415.43-10MISCELLANEOUS EQUIPMENT COST OF WATER 15,382.00 - (15,382.00) - 5,903,639.05 620-0640-657.10-01SALARIES - REGULAR CUSTOMER SERVICE- - 1,009,486.31 1,009,486.31 620-0640-657.21-02PRINT SHOP CUSTOMER SERVICE 908.17 - 908.17 620-0640-657.21-03C.S.-OFFICE SUPPLIES CUSTOMER SERVICE 750.50 - 750.50 620-0640-657.21-04OTHER - OFFICE SUPPLIES CUSTOMER SERVICE 5,472.37 - 2,275.14 7,747.51 620-0640-657.22-06COMPUTER SUPPLIES CUSTOMER SERVICE 2,737.62 - 2,737.62 620-0640-657.22-21OTHER - MEDICAL/SAFETY CUSTOMER SERVICE 470.45 - (470.45) - 620-0640-657.23-01BUILDING MATERIALS CUSTOMER SERVICE 122.55 - 122.55 620-0640-657.24-05OTHER OPERATING SUPPLIES CUSTOMER SERVICE 526.00 - 593.00 1,119.00 620-0640-657.24-51NON-CAPITAL OFFICE EQUIP.CUSTOMER SERVICE 9,246.61 - (1,368.03) 7,878.58 620-0640-657.31-06OTHER PROFESSIONAL SERV.CUSTOMER SERVICE 250.00 - (250.00) - City of South Bend 6/18/2016 Page 47 City of South Bend, Indiana Conversion Worksheet - WATER UTILITY December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION CAFR Category Worksheet Adjustment Adjustment Balance Total 620-0640-657.31-35CONTRACTUAL SERVICE-OTHER CUSTOMER SERVICE 854,169.17 - (307,846.31) 546,322.86 620-0640-657.31-37COMPUTER RELATED SERVICES CUSTOMER SERVICE 6,500.00 - (2,000.00) 4,500.00 620-0640-657.31-39COLLECTION AGENCY FEES CUSTOMER SERVICE 15,609.88 - 173.75 15,783.63 620-0640-657.32-02POSTAGE CUSTOMER SERVICE 3,070.41 - 157.86 3,228.27 620-0640-657.35-01ELECTRIC CUSTOMER SERVICE 3,187.18 - (230.83) 2,956.35 620-0640-657.35-02HEATING GAS (FUEL)CUSTOMER SERVICE 1,656.76 - (122.73) 1,534.03 620-0640-657.36-01BUILDING REPAIRS CUSTOMER SERVICE 850.00 - 2,830.36 3,680.36 620-0640-657.36-02OFFICE EQUIPMENT CUSTOMER SERVICE 20,945.66 - (962.45) 19,983.21 620-0640-657.37-04UNIFORM RENTAL CUSTOMER SERVICE 1,815.24 - (1,815.24) - 620-0640-657.39-70EDUCATION & TRAINING CUSTOMER SERVICE 858.95 - (300.00) 558.95 620-0660-657.63-70BAD DEBT EXPENSES CUSTOMER SERVICE 1,173.63 - 1,173.63 620-0640-657.63-70BAD DEBT EXPENSES CUSTOMER SERVICE 99,902.66 - 99,902.66 620-0630-751.74-01BAD DEBT EXPENSE CUSTOMER SERVICE 6,286.00 - 6,286.00 620-0640-657.63-71CASHIER OVER/SHORT CUSTOMER SERVICE 13.25 - 13.25 1,736,673.44 620-0640-658.10-01SALARIES - REGULAR GENERAL AND ADMINISTRATIVE 1,364,012.11 - (3,868,376.36) (2,504,364.25) 620-0640-658.10-02SALARIES - HOURLY GENERAL AND ADMINISTRATIVE 1,622,515.36 - 1,622,515.36 620-0640-658.10-03SEASONAL & INTERNS GENERAL AND ADMINISTRATIVE 8,162.00 - 8,162.00 620-0640-658.10-04EXTRA AND OVERTIME GENERAL AND ADMINISTRATIVE 159,362.10 - 159,362.10 620-0640-658.10-05TEMPORARY SERVICES GENERAL AND ADMINISTRATIVE 25,696.82 - 25,696.82 620-0640-658.10-09PERMANENT PART-TIME GENERAL AND ADMINISTRATIVE 32,197.65 - 32,197.65 620-0640-658.10-13SUPPLEMENTAL PAY GENERAL AND ADMINISTRATIVE 73,213.17 - 73,213.17 620-0640-658.10-14PRODUCTIVITY BONUS GENERAL AND ADMINISTRATIVE 6,050.00 - 6,050.00 620-0640-658.11-01FICA - REGULAR GENERAL AND ADMINISTRATIVE 241,753.44 - 241,753.44 620-0640-658.11-04PERF - REGULAR GENERAL AND ADMINISTRATIVE 360,680.41 - 360,680.41 620-0640-658.11-07UNEMPLOYMENT COMP GENERAL AND ADMINISTRATIVE 8,552.04 - 8,552.04 620-0640-658.11-08GROUP INSURANCE - HEALTH GENERAL AND ADMINISTRATIVE 740,332.36 - 740,332.36 620-0640-658.11-09GROUP INSURANCE - LIFE GENERAL AND ADMINISTRATIVE 7,705.85 - 7,705.85 620-0640-658.11-10CLOTHING ALLOWANCE GENERAL AND ADMINISTRATIVE 8,452.15 - 8,452.15 620-0640-658.11-12AUTO ALLOWANCE GENERAL AND ADMINISTRATIVE 3,922.04 - 3,922.04 620-0640-658.11-24CELL PHONE ALLOWANCE GENERAL AND ADMINISTRATIVE 4,406.50 - 4,406.50 620-0640-658.11-99OTHER FRINGE BENEFITS GENERAL AND ADMINISTRATIVE 2,595.40 - 2,595.40 620-0640-658.21-02PRINT SHOP GENERAL AND ADMINISTRATIVE 6,791.37 - 6,791.37 620-0640-658.21-03C.S - OFFICE SUPPLIES GENERAL AND ADMINISTRATIVE 837.76 - 837.76 620-0640-658.21-04OTHER - OFFICE SUPPLIES GENERAL AND ADMINISTRATIVE 1,841.10 - 5,844.11 7,685.21 620-0640-658.24-51NON-CAPITAL OFFICE EQUIP.GENERAL AND ADMINISTRATIVE 1,838.81 - 1,838.81 620-0640-658.31-01LEGAL SERVICES GENERAL AND ADMINISTRATIVE 963.10 - (516.80) 446.30 620-0640-658.31-04ACCOUNTING GENERAL AND ADMINISTRATIVE 4,000.00 - 4,000.00 620-0640-658.31-06OTHER PROFESSIONAL SERV.GENERAL AND ADMINISTRATIVE 48,731.60 - 48,731.60 620-0640-658.31-35CONTRACTUAL SERVICE-OTHER GENERAL AND ADMINISTRATIVE 19,482.86 - 24,170.39 43,653.25 620-0640-658.31-70ADM FEE ALLOCATION GENERAL AND ADMINISTRATIVE 404,408.88 - 388,257.47 792,666.35 620-0640-658.31-71CENTRAL STORES ALLOCATION GENERAL AND ADMINISTRATIVE 5,448.60 - 5,448.60 620-0640-658.31-72GIS ALLOCATION GENERAL AND ADMINISTRATIVE 21,622.68 - 21,622.68 620-0640-658.32-02POSTAGE GENERAL AND ADMINISTRATIVE 130.91 - 545.20 676.11 620-0640-658.32-04TELEPHONE & TELEGRAPH GENERAL AND ADMINISTRATIVE 24,481.73 - 278.09 24,759.82 620-0640-658.32-22TRAVEL - AIRFARE GENERAL AND ADMINISTRATIVE 1,093.40 - 1,093.40 620-0640-658.32-23TRAVEL - HOTEL GENERAL AND ADMINISTRATIVE 2,432.41 - (500.20) 1,932.21 620-0640-658.32-24TRAVEL - MEALS GENERAL AND ADMINISTRATIVE 499.21 - 499.21 620-0640-658.32-25TRAVEL - OTHER GENERAL AND ADMINISTRATIVE 418.43 - 418.43 620-0640-658.33-02PUBLICATION LEGAL NOTICE GENERAL AND ADMINISTRATIVE 1,292.18 - 1,292.18 620-0640-658.34-02LIABILITY INSURANCE GENERAL AND ADMINISTRATIVE 158,136.00 - 158,136.00 620-0640-658.36-02OFFICE EQUIP GENERAL AND ADMINISTRATIVE 2,771.56 - 2,771.56 620-0640-658.36-04COMPUTER EQUIP REPAIRS GENERAL AND ADMINISTRATIVE 20,826.84 - (20,664.89) 161.95 620-0640-658.36-06RADIO EQUIPMENT GENERAL AND ADMINISTRATIVE 4,430.84 - 4,430.84 620-0640-658.37-06BUILDING RENTAL GENERAL AND ADMINISTRATIVE 52,420.50 - 52,420.50 620-0640-658.39-11DUES GENERAL AND ADMINISTRATIVE 6,556.00 - 6,556.00 620-0640-658.39-70EDUCATION & TRAINING GENERAL AND ADMINISTRATIVE 820.00 - 820.00 620-0640-658.60-09OTHER TAXES & LICENSES GENERAL AND ADMINISTRATIVE 5.00 - (5.00) - 620-0640-658.63-75MISCELLANEOUS EXPENSES GENERAL AND ADMINISTRATIVE 37,360.60 - 2,579.58 39,940.18 2,030,863.36 620-0640-658.60-03PILOT TRANSFER OUT TAXES OTHER THAN INCOME TAXES 1,942,608.00 - 1,942,608.00 1,942,608.00 620-0630-711.61-02PLUMBING CONTRACTORS PLUMBING CONTRACTORS 966,035.62 - 14,113.35 980,148.97 980,148.97 620-0640-606.45-00DEPRECIATION DEPRECIATION- - 1,967,340.00 1,967,340.00 1,967,340.00 620-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(24,939.36) - (24,939.36) 622-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(17,399.64) - (17,399.64) 629-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(12,703.11) - (12,703.11) 624-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(8,595.15) - (8,595.15) City of South Bend 6/18/2016 Page 48 City of South Bend, Indiana Conversion Worksheet - WATER UTILITY December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION CAFR Category Worksheet Adjustment Adjustment Balance Total 625-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(6,262.08) - (6,262.08) 626-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(6,165.75) - (6,165.75) 623-0000-361.00-00INTEREST ON INVESTMENTS INVESTMENT INCOME(543.66) - (917.54) (1,461.20) (77,526.29) 620-0640-602.37-11CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 1,915.60 - (1,915.60) - 620-0640-606.37-11CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 1,981.45 - (1,981.45) - 620-0640-602.37-12CAPITAL LEASE INTEREST INTEREST EXPENSE 385.27 - 385.27 620-0640-606.37-12CAPITAL LEASE INTEREST INTEREST EXPENSE 394.32 - 394.32 625-0640-471.38-01PRINCIPAL INTEREST EXPENSE 1,312,053.00 - (1,312,053.00) - 625-0640-472.38-02INTEREST INTEREST EXPENSE 730,984.52 - 19,847.61 750,832.13 625-0640-472.38-03PAYING AGENT FEES INTEREST EXPENSE 750.00 - 750.00 620-0640-657.37-11CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 892.77 - (892.77) - 620-0640-657.37-12CAPITAL LEASE INTEREST INTEREST EXPENSE 192.75 - 528.49 721.24 620-0640-658.37-11CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 1,973.34 - (1,973.34) - 620-0640-658.37-12CAPITAL LEASE INTEREST INTEREST EXPENSE 388.62 - 388.62 753,471.58 620-0640-606.46-00LOSS ON SALE OF ASSETS LOSS ON SALE OF ASSET- - 127,650.13 127,650.13 127,650.13 625-0000-392.00-00INTER-FUND OPER. TRANSFER INTERFUND TRANSFERS(2,043,540.36) - (2,043,540.36) 629-0000-392.00-00INTER-FUND OPER. TRANSFER INTERFUND TRANSFERS(150,228.00) - (150,228.00) 620-0000-392.00-00INTER-FUND OPER. TRANSFER INTERFUND TRANSFERS(43,661.09) - (43,661.09) 623-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 240.36 - 240.36 625-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 6,265.12 - 6,265.12 624-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 9,708.79 - 9,708.79 626-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 13,281.31 - 13,281.31 629-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 14,405.87 - 14,405.87 620-0640-658.50-02INTERFUND TRANSFER INTERFUND TRANSFERS 2,193,528.00 - 2,193,528.00 - TOTAL WATER WORKS RESERVE - O & M(0.00) - 0.00 (0.00) (0.00) City of South Bend 6/18/2016 Page 49 #81 2015 Conversion Worksheet - Wastewater Prepared by: Carol Kurzhal 3/18/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 FUND 641 - SEWAGE WORKS OPERATIONS 641-0000-101.00-00 CASH CASH & CASH EQUIVALENTS 1,217,942.52 - 1,217,942.52 641-0000-101.01-00 PETTY CASH CASH & CASH EQUIVALENTS 450.00 - 450.00 1,218,392.52 641-0000-103.00-00 INVESTMENTS INVESTMENTS 7,777,727.72 - 7,777,727.72 7,777,727.72 640-0000-115.10-00 ACCTS REC - CUSTOMER ACCOUNTS RECEIVABLE 46,431.95 - 46,431.95 640-0000-115.15-00 UNCOLLECTIBLE ACCOUNTS ACCOUNTS RECEIVABLE(5,100.00) - (5,100.00) 640-0000-115.30-00 A/R SEWER REPAIR DEDUCT.ACCOUNTS RECEIVABLE 4,002.29 - 4,002.29 641-0000-115.10-00 ACCTS REC - CUSTOMER ACCOUNTS RECEIVABLE 2,212,793.80 - 2,212,793.80 641-0000-115.10-02 CLAY SEWAGE ACCOUNTS RECEIVABLE 184,312.47 - 184,312.47 641-0000-115.12-00 A/R SUSPENSE ACCOUNT ACCOUNTS RECEIVABLE(1,155.05) - (1,155.05) 641-0000-115.15-00 UNCOLLECTIBLE ACCOUNTS ACCOUNTS RECEIVABLE- (80,000.00) (80,000.00) 641-0000-115.30-00 UNBILLED SEWER REPAIR DEDUCTIBLE ACCOUNTS RECEIVABLE- 21,270.88 21,270.88 641-0000-115.25-00 ACCTS RECEIVABLE-OTHER ACCOUNTS RECEIVABLE 42,357.33 - 4,437.60 46,794.93 2,429,351.27 640-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 2,510.99 - 112.10 2,623.09 641-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 14,867.85 - 616.81 15,484.66 642-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 13,292.30 - 625.06 13,917.36 643-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 5,589.77 - 250.32 5,840.09 649-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 66.71 - 298.07 364.78 659-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 352.83 - 15.78 368.61 661-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 21,164.04 - 956.76 22,120.80 664-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 6.86 - 0.31 7.17 666-0000-116.00-00 INTEREST REC -INVESTMENTS INTEREST RECEIVABLE 88.48 - 88.48 60,815.04 641-0000-130.00-00 ACCOUNTS RECEIVABLE-INTERFUND DUE FROM OTHER FUNDS 3,785.80 3,785.80 3,785.80 641-0000-141.00-00 INVENTORY-MAT'L & SUPPLY INVENTORY 194,499.86 - 22,224.55 216,724.41 216,724.41 641-0000-143.00-00 PREPAID ITEMS PREPAID EXPENSES 34,480.20 34,480.20 34,480.20 640-0000-101.00-00 CASH RESTRICTED ASSETS 334,275.91 - 334,275.91 642-0000-101.00-00 CASH RESTRICTED ASSETS 1,769,539.56 - 1,769,539.56 643-0000-101.00-00 CASH RESTRICTED ASSETS 744,138.29 - 744,138.29 649-0000-101.00-00 CASH RESTRICTED ASSETS 769,774.07 - 769,774.07 641-0000-101.20-00 TRUSTEE CASH CASH & CASH EQUIVALENTS- - 215,832.00 215,832.00 653-0000-111.00-00 CASH WITH FISCAL AGENT RESTRICTED ASSETS 4,105,623.63 - 4,105,623.63 659-0000-101.00-00 CASH RESTRICTED ASSETS 46,970.02 - 46,970.02 661-0000-101.00-00 CASH RESTRICTED ASSETS 2,817,465.85 - 2,817,465.85 664-0000-101.00-00 CASH RESTRICTED ASSETS 912.74 - 912.74 666-0000-101.00-00 CASH RESTRICTED ASSETS 11,779.37 - 11,779.37 653-0000-111.00-00 CASH - BUILDING CORP RESTRICTED ASSETS- 76,667.43 403.70 77,071.13 640-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 1,313,558.58 - 1,313,558.58 642-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 6,953,518.90 - 6,953,518.90 643-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 2,924,139.03 - 2,924,139.03 649-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 34,900.09 - 34,900.09 659-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 184,571.70 - 184,571.70 661-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 11,071,412.33 - 11,071,412.33 664-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 3,586.70 - 3,586.70 666-0000-103.00-00 INVESTMENTS RESTRICTED ASSETS 46,287.78 - 46,287.78 33,425,357.68 642-0000-113.08-00 LAND ASSETS NOT SUB. TO DEPREC.364,208.00 - 364,208.00 642-0000-113.09-00 CONSTRUCTION IN PROGRESS-ALL FUNDS ASSETS NOT SUB. TO DEPREC.14,677,331.00 - 1,966,719.19 16,644,050.19 17,008,258.19 642-0000-113.04-00 BUILDINGS ASSETS SUBJECT TO DEPRECIATION 19,953,469.00 - (3,326,519.00)16,626,950.00 642-0000-113.05-00 MACHINERY & EQUIPMENT ASSETS SUBJECT TO DEPRECIATION 19,997,586.00 - (1,219,067.14)18,778,518.86 642-0000-113.06-00 OTHER INFRASTRUCTURE ASSETS SUBJECT TO DEPRECIATION 146,820,086.00 - 2,046,823.00 148,866,909.00 642-0000-113.07-00 IMPROVEMENTS ASSETS SUBJECT TO DEPRECIATION 24,279,198.00 - 1,775,149.00 26,054,347.00 642-0000-114.00-00 ACCUMULATED DEPRECIATION ASSETS SUBJECT TO DEPRECIATION(79,051,433.00) - (870,136.00)(79,921,569.00) 130,405,155.86 649-0000-149.01-00 UNAMORT LOSS ON REFUNDING DEFERRED OUTFLOW OF REVENUE 558,649.00 - 1,848,467.62 2,407,116.62 2,407,116.62 640-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE- (18,247.07)(18,247.07) 641-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE 12.50 - (336,367.50)(336,355.00) 641-0000-202.65-00 PNC PCARD PAYABLE ACCOUNTS PAYABLE(23,400.11) - 23,400.11- 642-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE- (674,535.90)(674,535.90) 649-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE- (1,850.00)(1,850.00) 661-0000-202.00-00 ACCOUNTS PAYABLE ACCOUNTS PAYABLE- (846,175.82)(846,175.82) 666-0000-202.65-00 PNC PCARD PAYABLE ACCOUNTS PAYABLE(49,065.50) - 49,065.50- 641-0000-206.00-00 CONTRACTOR RETAINAGE ACCOUNTS PAYABLE- - (9,873.05)(9,873.05) (1,887,036.84) 641-0000-208.06-20 DUE TO WATER WORKS FUND DUE TO OTHER FUNDS- - (2,077.05)(2,077.05) (2,077.05) 641-0000-227.10-00 PAYROLL PAYABLE ACCRUED PAYROLL PAYABLE- - (71,988.72)(71,988.72) 641-0000-227.12-00 ACCRUED PERF PAYABLE ACCRUED PAYROLL PAYABLE(7,932.45)(7,932.45) 641-0000-227.14-00 ACCRUED FICA PAYABLE ACCRUED PAYROLL PAYABLE(5,297.28)(5,297.28) (85,218.45) 641-0000-227-10.01 COMP TIME ACCRUAL COMPENSATED ABSENCES- (544.29)(544.29) 640-0000-227.10-02 VACATION ACCRUAL COMPENSATED ABSENCES- (5,905.42)(5,905.42) 641-0000-227.10-02 VACATION ACCRUAL COMPENSATED ABSENCES- (229,487.42)(229,487.42) (235,937.13) 649-0000-214.00-00 ACCRUED INTEREST PAYABLE ACCRUED INTEREST PAYABLE(268,632.00) - 78,686.56(189,945.44) (189,945.44) 649-0000-225.01-00 NOTES/LOANS PAYABLE (S/T) (SRF Loan)CURRENT LIABILITIES-NOTES & LOANS(153,712.00) - (4,320.00)(158,032.00) (158,032.00) 649-0000-225.02-00 MORTGAGE BONDS PAY (S/T)CURRENT LIABILITIES-MORTGAGE BONDS(67,035.00) - (1,845.00)(68,880.00) (68,880.00) 649-0000-225.03-00 CAPITAL LEASES (S/T)CURRENT LIABILITIES-CAPITAL LEASES(315,392.00) - (148,851.84)(464,243.84) (464,243.84) 649-0000-225.04-00 REVENUE BONDS (S/T)CURRENT LIABILITIES-REVENUE BONDS(5,950,000.00) - (755,000.00)(6,705,000.00) (6,705,000.00) 649-0000-234.01-00 NOTES/LOANS PAYABLE (L/T) (SRF Loan)NONCURRENT LIAB.-NOTES & LOANS(2,407,675.00) - 158,032.00(2,249,643.00) (2,249,643.00) 649-0000-234.02-00 MORTGAGE BONDS PAY (L/T)NONCURRENT LIAB.-MORTGAGE BONDS(413,569.00) - 70,552.38(343,016.62) (343,016.62) 649-0000-234.03-00 CAPITAL LEASES (L/T)NONCURRENT LIAB.-CAPITAL LEASES(749,201.00) - (292,225.91)(1,041,426.91) (1,041,426.91) 649-0000-234.04-00 REVENUE BONDS (L/T)NONCURRENT LIAB.-REVENUE BONDS(86,519,722.00) - 7,998,575.55(78,521,146.45) (78,521,146.45) 641-0000-243.00-00 ENCUMBRANCES NET ASSETS 2,167,028.77 - 2,167,028.77 641-0000-245.00-00 RESERVE FOR ENCUMBRANCES NET ASSETS(2,167,028.77) 876,645.90 (1,290,382.87) 641-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(15,134,049.04) 362,270.00 (14,771,779.04) 641-0000-272.00-00 RETAINED EARNINGS NET ASSETS 3,529,888.35 - 3,529,888.35 640-0000-243.00-00 ENCUMBRANCES NET ASSETS 3,751.47 - 3,751.47 640-0000-245.00-00 RESERVE FOR ENCUMBRANCES NET ASSETS(3,751.47) - (3,751.47) 640-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(239,978.24) 36,323.85 (203,654.39) 640-0000-272.00-00 RETAINED EARNINGS NET ASSETS(1,311,189.57) - (1,311,189.57) 642-0000-243.00-00 ENCUMBRANCES NET ASSETS 5,144,945.63 - 5,144,945.63 642-0000-245.00-00 RESERVE FOR ENCUMBRANCES NET ASSETS(5,144,945.63) - (5,144,945.63) 642-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(47,708,390.21) 42,776.31 (47,665,613.90) City of South Bend 6/18/2016 Page 50 #81 2015 Conversion Worksheet - Wastewater Prepared by: Carol Kurzhal 3/18/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 642-0000-271.00-00 FUND BALANCE NET ASSETS(147,040,445.00) - (147,040,445.00) 642-0000-272.00-00 RETAINED EARNINGS NET ASSETS 43,956,668.60 - 43,956,668.60 643-0000-271.00-00 FUND BALANCE NET ASSETS(3,420,588.61) - (3,420,588.61) 647-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(6,575,762.59) - (6,575,762.59) 647-0000-271.00-00 FUND BALANCE NET ASSETS 6,575,762.45 - 6,575,762.45 649-0000-271.00-00 FUND BALANCE NET ASSETS 95,495,952.32 1,850.00 95,497,802.32 651-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(9,370,779.39) - (9,370,779.39) 651-0000-271.00-00 FUND BALANCE NET ASSETS 9,370,776.96 - 9,370,776.96 653-0000-271.00-00 FUND BALANCE NET ASSETS(7,286,831.50) - (7,286,831.50) 658-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(1,904,381.22) - (1,904,381.22) 658-0000-271.00-00 FUND BALANCE NET ASSETS 1,904,379.18 - 1,904,379.18 659-0000-243.00-00 ENCUMBRANCES NET ASSETS 172,087.85 - 172,087.85 659-0000-245.00-00 RESERVE FOR ENCUMBRANCES NET ASSETS(172,087.85) - (172,087.85) 659-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(8,941,043.27) 644,775.99 (8,296,267.28) 659-0000-271.00-00 FUND BALANCE NET ASSETS 7,341,657.46 - 7,341,657.46 661-0000-243.00-00 ENCUMBRANCES NET ASSETS 10,187,062.70 - 10,187,062.70 661-0000-245.00-00 RESERVE FOR ENCUMBRANCES NET ASSETS(10,187,062.70) - (10,187,062.70) 661-0000-249.00-00 PR YR RES FOR ENCUMBRANCE NET ASSETS(2,492,845.06) 244,922.00 (2,247,923.06) 661-0000-271.00-00 FUND BALANCE NET ASSETS(14,326,419.54) - (14,326,419.54) 664-0000-271.00-00 FUND BALANCE NET ASSETS(4,480.42) - (4,480.42) (95,372,534.29) 641-0000-344.01-10 METERED SALES-RESIDENTIAL METERED REVENUE(17,469,352.37) - (17,469,352.37) 641-0000-344.01-20 METERED SALES-COMMERCIAL METERED REVENUE(5,953,485.45) - (5,953,485.45) 641-0000-344.01-30 INDUSTRIAL METERED REVENUE(5,240,191.43) - (5,240,191.43) 641-0000-344.01-40 METERED SALES-MULTI FAMILY METERED REVENUE(2,624,546.41) - (2,624,546.41) 641-0000-344.01-60 INSTITUTIONAL METERED REVENUE(277,303.09) - (277,303.09) 641-0000-344.03-00 SEWER-PUBLIC AUTHORITIES METERED REVENUE(1,005,318.84) - (1,005,318.84) 641-0000-344.05-20 WHLSL METER- NEW CARLISLE METERED REVENUE(184,602.91) - (184,602.91) 641-0000-344.07-10 PENALTIES (FORFEIT DISC.)METERED REVENUE(655,546.79) - (655,546.79) 641-0650-344.01-10 METERED SALES-RESIDENTIAL METERED REVENUE(1,147,351.44) - (1,147,351.44) 641-0650-344.01-20 METERED SALES-COMMERCIAL METERED REVENUE(535,166.11) - (535,166.11) 641-0650-344.01-40 METERED SALES-MULTI FAMILY METERED REVENUE(358,660.77) - (358,660.77) 641-0650-344.07-10 PENALTIES (FORFEIT DISC.)METERED REVENUE(20,374.94) - (20,374.94) (35,471,900.55) 641-0000-344.07-16 DISCHARGE PERMIT FEES LICENSES & PERMITS(3,500.00) - (3,500.00) (3,500.00) 641-0000-344.07-12 DUMPING FEES CHARGES FOR SALES & SERVICES(25,651.20) - (640.85)(26,292.05) 641-0000-344.07-13 ORGANIC RESOURCES CHARGES FOR SALES & SERVICES(60,440.23) - (10.95)(60,451.18) 641-0000-344.07-14 LABORATORY SERVICE FEES CHARGES FOR SALES & SERVICES(98,326.00) - (98,326.00) (185,069.23) 641-0000-344.07-54 MISC. SEWAGE REVENUES OPERATING REVENUE - OTHER(216,230.69) - (216,230.69) 641-0000-360.00-00 MISCELLANEOUS REVENUE OPERATING REVENUE - OTHER(28.18) - (403.70)(431.88) 641-0000-360.02-00 SALE OF SCRAP METAL OPERATING REVENUE - OTHER(667.70) - (667.70) 641-0000-360.51-00 INSURANCE REIMBURSEMENT OPERATING REVENUE - OTHER(8,982.74) - (8,982.74) 641-0000-380.10-04 REIMBURSEMENTS/EXTENSIONS OPERATING REVENUE - OTHER(4,027.72) - (4,027.72) 641-0000-380.10-99 MISC. REIMBURSEMENTS OPERATING REVENUE - OTHER(24,168.89) - (24,168.89) 640-0000-344.07-20 SEWER REPAIR INSURANCE OPERATING REVENUE - OTHER(538,793.91) - (538,793.91) 640-0000-344.07-25 SEWER REPAIR DEDUCTIBLE OPERATING REVENUE - OTHER(67,497.24) - (21,270.88)(88,768.12) (882,071.65) 641-0625-344.07-55 INTERFUND REVENUE CHARGES TO OTHER FUNDS(31,342.27) - (3,785.80)(35,128.07) 641-0625-360.86-00 SEWER CONCRT UTIL CUT MAT CHARGES TO OTHER FUNDS(54,041.56) - (3,785.80)(57,827.36) (92,955.43) 640-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(8,996.46) - (112.10)(9,108.56) 641-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(45,345.79) - (616.81)(45,962.60) 642-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(34,993.34) - (625.06)(35,618.40) 643-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(20,869.25) - (250.32)(21,119.57) 649-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(30,726.69) - (298.07)(31,024.76) 651-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(0.01) - (0.01) 653-0630-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(3.11) - (3.11) 658-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(0.01) - (0.01) 659-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(4,801.08) - (15.78)(4,816.86) 661-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(92,792.41) - (956.76)(93,749.17) 664-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME(25.88) - (0.31)(26.19) 666-0000-361.00-00 INTEREST ON INVESTMENTS NON-OPER. REV. INVESTMENT INCOME 75.70 - 75.70 (241,353.54) 641-0621-391.01-00 SALE OF FIXED ASSETS GAIL/(LOSS) ON SALE OF FIXED ASSETS(506.00) - 835,787.00 835,281.00 641-0631-391.01-00 SALE OF FIXED ASSETS GAIL/(LOSS) ON SALE OF FIXED ASSETS(23.00) - (23.00) 835,258.00 641-0621-360.02-00 SALE OF SCRAP METAL OTHER NON-OPERATING REVENUE(3,302.60) - (3,302.60) (3,302.60) 641-0621-792.10-01 SALARIES - REGULAR COLLECTION SYSTEM EXPENSES 275,859.88 (81,599.42) 17,739.60 212,000.06 641-0621-792.10-02 SALARIES - HOURLY COLLECTION SYSTEM EXPENSES 1,083,940.44 (124,312.23) 68,303.20 1,027,931.41 641-0621-792.10-03 SEASONAL & INTERNS COLLECTION SYSTEM EXPENSES 32,217.70 - 32,217.70 641-0621-792.10-04 EXTRA AND OVERTIME COLLECTION SYSTEM EXPENSES 166,229.24 - 2,525.58 168,754.82 641-0621-792.10-09 PERMANENT PART-TIME COLLECTION SYSTEM EXPENSES 63,490.10 - 1,222.94 64,713.04 641-0621-792.10-13 STAND BY PAY COLLECTION SYSTEM EXPENSES 125,280.78 - 1,905.66 127,186.44 641-0621-792.10-14 PRODUCTIVITY BONUS COLLECTION SYSTEM EXPENSES 6,683.32 - 6,683.32 641-0621-792.11-01 FICA - REGULAR COLLECTION SYSTEM EXPENSES 130,797.75 - 1,916.90 132,714.65 641-0621-792.11-04 PERF - REGULAR COLLECTION SYSTEM EXPENSES 185,436.25 - 2,844.02 188,280.27 641-0621-792.11-07 UNEMPLOYMENT COMP COLLECTION SYSTEM EXPENSES 4,872.96 - 4,872.96 641-0621-792.11-08 GROUP INSURANCE - HEALTH COLLECTION SYSTEM EXPENSES 342,275.41 - 342,275.41 641-0621-792.11-09 GROUP INSURANCE - LIFE COLLECTION SYSTEM EXPENSES 3,640.00 - 3,640.00 641-0621-792.11-10 CLOTHING/SHOE ALLOWANCE COLLECTION SYSTEM EXPENSES 7,159.06 - 7,159.06 641-0621-792.11-12 VEH/TOOL ALLOWANCE COLLECTION SYSTEM EXPENSES 1,440.00 - 1,440.00 641-0621-792.11-24 CELL PHONE ALLOWANCE COLLECTION SYSTEM EXPENSES 3,152.00 - 3,152.00 641-0621-792.11-99 OTHER FRINGE BENEFITS COLLECTION SYSTEM EXPENSES 2,210.00 - 2,210.00 641-0621-792.21-02 PRINT SHOP COLLECTION SYSTEM EXPENSES 3,667.57 - 3,667.57 641-0621-792.21-03 C.S.-OFFICE SUPPLIES COLLECTION SYSTEM EXPENSES 175.54 - 175.54 641-0621-792.21-04 OTHER-OFFICE SUPPLIES COLLECTION SYSTEM EXPENSES 810.03 (58.79) 751.24 641-0621-792.22-02 DIESEL FUEL COLLECTION SYSTEM EXPENSES 112,563.80 - 112,563.80 641-0621-792.22-05 UNIFORMS COLLECTION SYSTEM EXPENSES 8,367.19 (274.96) 232.64 8,324.87 641-0621-792.22-21 C.S.- CLEANING SUPPLIES COLLECTION SYSTEM EXPENSES 1,195.59 - 1,195.59 641-0621-792.22-22 OTHER - MEDICAL/SAFETY COLLECTION SYSTEM EXPENSES 3,257.01 - 3,257.01 641-0621-792.22-24 OTHER OPERATING SUPPLIES COLLECTION SYSTEM EXPENSES 4,860.00 (604.51) 224.31 4,479.80 641-0621-792.23-01 BUILDING MATERIALS COLLECTION SYSTEM EXPENSES 809.25 - 809.25 641-0621-792.23-02 STREET MATERIAL COLLECTION SYSTEM EXPENSES 112,379.23 (17,685.72) 3,211.69 97,905.20 City of South Bend 6/18/2016 Page 51 #81 2015 Conversion Worksheet - Wastewater Prepared by: Carol Kurzhal 3/18/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 641-0621-792.23-03 SEWER CONST. MATERIALS COLLECTION SYSTEM EXPENSES 15,119.14 - 15,119.14 641-0621-792.23-04 SEWER MAINT MATERIALS COLLECTION SYSTEM EXPENSES 2,911.95 - 2,911.95 641-0621-792.23-10 REPAIR PARTS COLLECTION SYSTEM EXPENSES 1,380.16 - 1,380.16 641-0621-792.23-20 SMALL TOOLS & EQUIPMENT COLLECTION SYSTEM EXPENSES 7,601.38 - 6,628.00 14,229.38 641-0621-792.23-40 SALT & WINTER MATERIALS COLLECTION SYSTEM EXPENSES 78,226.20 (27,528.72) 50,697.48 641-0621-792.23-99 OTHER REPAIR SUPPLIES COLLECTION SYSTEM EXPENSES 2,429.94 - 2,429.94 641-0621-792.31-01 LEGAL SERVICES COLLECTION SYSTEM EXPENSES 386.40 (233.90) 152.50 641-0621-792.32-04 TELEPHONE COLLECTION SYSTEM EXPENSES 3,089.42 (302.20) 111.97 2,899.19 641-0621-792.32-23 TRAVEL - HOTEL COLLECTION SYSTEM EXPENSES 650.52 - 650.52 641-0621-792.32-24 TRAVEL - MEALS COLLECTION SYSTEM EXPENSES 326.89 - 326.89 641-0621-792.32-25 TRAVEL - OTHER COLLECTION SYSTEM EXPENSES 25.01 - 25.01 641-0621-792.33-02 PUBLICATION LEGAL NOTICE COLLECTION SYSTEM EXPENSES 304.29 - 304.29 641-0621-792.34-02 LIABILITY INSURANCE COLLECTION SYSTEM EXPENSES 97,356.00 - 97,356.00 641-0621-792.35-01 ELECTRIC COLLECTION SYSTEM EXPENSES 15,908.15 - 15,908.15 641-0621-792.35-02 GAS COLLECTION SYSTEM EXPENSES 13,114.98 - 13,114.98 641-0621-792.35-04 WATER COLLECTION SYSTEM EXPENSES 6,126.38 (485.96) 454.56 6,094.98 641-0621-792.36-01 BUILDING MAINTENANCE COLLECTION SYSTEM EXPENSES 18,800.95 (1,163.10) 663.63 18,301.48 641-0621-792.36-02 OFFICE EQUIPMENT REPAIR COLLECTION SYSTEM EXPENSES 1,823.87 (120.49) 104.22 1,807.60 641-0621-792.36-03 AUTOMOTIVE EQUIP REPAIR COLLECTION SYSTEM EXPENSES 517,470.83 - 1,836.19 519,307.02 641-0621-792.36-04 COMPUTER EQUIP REPAIR COLLECTION SYSTEM EXPENSES 1,964.76 - 1,964.76 641-0621-792.36-05 OTHER EQUIPMENT COLLECTION SYSTEM EXPENSES 6,180.30 - (5,361.28)819.02 641-0621-792.36-06 RADIO EQUIPMENT COLLECTION SYSTEM EXPENSES 4,296.14 - 4,296.14 641-0621-792.36-10 HAZARDOUS WASTE DISPOSAL COLLECTION SYSTEM EXPENSES 73,262.21 (3,676.01) 69,586.20 641-0621-792.37-02 EQUIPMENT & CAPITAL LEASE COLLECTION SYSTEM EXPENSES 8,500.00 - 8,500.00 641-0621-792.39-70 EDUCATION & TRAINING COLLECTION SYSTEM EXPENSES 8,359.88 (400.00) 7,959.88 641-0621-792.39-89 MISC. CHARGES & SVCS.COLLECTION SYSTEM EXPENSES 1,842.68 - 1,842.68 641-0621-792.63-35 CONTRACTUAL SERVICE-OTHER COLLECTION SYSTEM EXPENSES 32,213.35 (2,400.00) 29,813.35 641-0625-792.10-01 SALARIES - REGULAR COLLECTION SYSTEM EXPENSES 52,819.63 (6,244.05) 6,704.29 53,279.87 641-0625-792.10-02 SALARIES - HOURLY COLLECTION SYSTEM EXPENSES 79,209.24 (11,634.73) 10,717.37 78,291.88 641-0625-792.10-04 EXTRA AND OVERTIME COLLECTION SYSTEM EXPENSES 11,149.29 - 191.14 11,340.43 641-0625-792.10-09 PERMANENT PART-TIME COLLECTION SYSTEM EXPENSES 1,577.28 - 22.06 1,599.34 641-0625-792.10-13 STAND BY PAY COLLECTION SYSTEM EXPENSES 8,661.24 - 272.62 8,933.86 641-0625-792.10-14 PRODUCTIVITY BONUS COLLECTION SYSTEM EXPENSES 625.00 - 625.00 641-0625-792.11-01 FICA - REGULAR COLLECTION SYSTEM EXPENSES 11,453.23 - 186.60 11,639.83 641-0625-792.11-04 PERF - REGULAR COLLECTION SYSTEM EXPENSES 17,006.04 - 286.10 17,292.14 641-0625-792.11-07 UNEMPLOYMENT COMP COLLECTION SYSTEM EXPENSES 461.52 - 461.52 641-0625-792.11-08 GROUP INSURANCE - HEALTH COLLECTION SYSTEM EXPENSES 28,720.25 - 28,720.25 641-0625-792.11-09 GROUP INSURANCE - LIFE COLLECTION SYSTEM EXPENSES 322.75 - 322.75 641-0625-792.11-10 CLOTHING/SHOE ALLOWANCE COLLECTION SYSTEM EXPENSES 624.00 - 624.00 641-0625-792.11-12 VEH/TOOL ALLOWANCE COLLECTION SYSTEM EXPENSES 907.50 - 907.50 641-0625-792.11-24 CELL PHONE ALLOWANCE COLLECTION SYSTEM EXPENSES 484.25 - 484.25 641-0625-792.11-99 OTHER FRINGE BENEFITS COLLECTION SYSTEM EXPENSES 200.00 - 200.00 641-0625-792.22-02 DIESEL FUEL COLLECTION SYSTEM EXPENSES 9,495.64 - 9,495.64 641-0625-792.22-05 UNIFORMS COLLECTION SYSTEM EXPENSES 835.63 - 37.70 873.33 641-0625-792.22-24 OTHER OPERATING SUPPLIES COLLECTION SYSTEM EXPENSES 32,660.14 (28.70) 76.00 32,707.44 641-0625-792.23-04 SEWER MAINT MATERIALS COLLECTION SYSTEM EXPENSES 29,590.32 (1,025.00) (14,111.29)14,454.03 641-0625-792.23-20 SMALL TOOLS & EQUIPMENT COLLECTION SYSTEM EXPENSES 883.71 - 883.71 641-0625-792.34-02 LIABILITY INSURANCE COLLECTION SYSTEM EXPENSES 480.00 - 480.00 641-0625-792.36-03 AUTOMOTIVE EQUIP REPAIR COLLECTION SYSTEM EXPENSES 12,999.76 - 12,999.76 642-0621-415.43-02 MOTOR EQUIPMENT COLLECTION SYSTEM EXPENSES 982,983.46 - 982,983.46 659-0621-415.31-02 ENGINEERING COLLECTION SYSTEM EXPENSES 8,063.50 (3,916.50) 4,147.00 659-0621-415.42-05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 296,815.94 (133,154.99) 163,660.95 661-0415-415.31-01 LEGAL SERVICES COLLECTION SYSTEM EXPENSES 1,937.00 - 1,937.00 661-0621-415.42-05 SEWER REHABILITATION COLLECTION SYSTEM EXPENSES 2,479,832.66 (527,192.00) (7,949,922.60)(5,997,281.94) (1,111,777.30) 641-0630-793.10-01 SALARIES - REGULAR TREATMENT AND DISPOSAL EXPENSES 1,387,304.39 (158,183.02) 98,519.16 1,327,640.53 641-0630-793.10-02 SALARIES - HOURLY TREATMENT AND DISPOSAL EXPENSES 977,732.46 (142,817.35) 69,911.98 904,827.09 641-0630-793.10-03 SEASONAL & INTERNS TREATMENT AND DISPOSAL EXPENSES 6,184.00 - 6,184.00 641-0630-793.10-04 EXTRA AND OVERTIME TREATMENT AND DISPOSAL EXPENSES 138,434.81 - 3,032.17 141,466.98 641-0630-793.10-09 PERMANENT PART-TIME TREATMENT AND DISPOSAL EXPENSES 9,461.51 - 170.00 9,631.51 641-0630-793.10-10 HIRING BONUS TREATMENT AND DISPOSAL EXPENSES 1,000.00 - 1,000.00 641-0630-793.10-13 STAND BY PAY TREATMENT AND DISPOSAL EXPENSES 46,231.60 - 1,532.83 47,764.43 641-0630-793.10-14 PRODUCTIVITY BONUS TREATMENT AND DISPOSAL EXPENSES 5,750.00 - 5,750.00 641-0630-793.11-01 FICA - REGULAR TREATMENT AND DISPOSAL EXPENSES 192,019.45 - 2,753.16 194,772.61 641-0630-793.11-04 PERF - REGULAR TREATMENT AND DISPOSAL EXPENSES 284,436.87 - 4,154.58 288,591.45 641-0630-793.11-07 UNEMPLOYMENT COMP TREATMENT AND DISPOSAL EXPENSES 6,959.04 - 6,959.04 641-0630-793.11-08 GROUP INSURANCE - HEALTH TREATMENT AND DISPOSAL EXPENSES 430,363.11 - 430,363.11 641-0630-793.11-09 GROUP INSURANCE - LIFE TREATMENT AND DISPOSAL EXPENSES 5,269.50 - 5,269.50 641-0630-793.11-10 CLOTHING/SHOE ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 4,524.58 (377.50) 405.81 4,552.89 641-0630-793.11-12 AUTO ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 2,497.50 - 2,497.50 641-0630-793.11-24 CELL PHONE ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 6,700.50 - 6,700.50 641-0630-793.11-99 OTHER FRINGE BENEFITS TREATMENT AND DISPOSAL EXPENSES 2,435.00 - 2,435.00 641-0630-793.21-02 PRINT SHOP TREATMENT AND DISPOSAL EXPENSES 1,309.25 - 1,309.25 641-0630-793.21-03 C.S.- OFFICE SUPPLIES TREATMENT AND DISPOSAL EXPENSES 867.60 - 867.60 641-0630-793.21-04 OTHER - OFFICE SUPPLIES TREATMENT AND DISPOSAL EXPENSES 3,348.63 (17.17) 239.82 3,571.28 641-0630-793.21-05 SMALL OFFICE EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 4,473.26 (33.56) 1,586.46 6,026.16 641-0630-793.22-01 CENTRAL SERVICE GASOLINE TREATMENT AND DISPOSAL EXPENSES 19,065.68 - 19,065.68 641-0630-793.22-02 COMPRESSED GAS/DIESEL TREATMENT AND DISPOSAL EXPENSES 11,057.59 - 11,057.59 641-0630-793.22-05 UNIFORMS TREATMENT AND DISPOSAL EXPENSES 20,537.21 (6,376.81) 1,158.41 15,318.81 641-0630-793.22-12 OIL TREATMENT AND DISPOSAL EXPENSES 12,598.24 - 12,598.24 641-0630-793.22-20 C.S.-MEDICAL/SAFETY TREATMENT AND DISPOSAL EXPENSES 1,487.89 (51.00) 1,436.89 641-0630-793.22-21 C.S.-CLEANING SUPPLIES TREATMENT AND DISPOSAL EXPENSES 4,893.10 - 4,893.10 641-0630-793.22-22 OTHER - MEDICAL/SAFETY TREATMENT AND DISPOSAL EXPENSES 18,075.72 - 18,075.72 641-0630-793.22-60 OFFICE COMPUTERS TREATMENT AND DISPOSAL EXPENSES 1,227.49 - 1,227.49 641-0630-793.22-61 PROCESS COMPUTERS TREATMENT AND DISPOSAL EXPENSES 4,777.63 - 4,777.63 641-0630-793.23-10 REPAIR PARTS TREATMENT AND DISPOSAL EXPENSES 289,449.13 (52,095.90) 53,886.30 291,239.53 641-0630-793.23-20 SMALL TOOLS & EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 6,132.80 - 5,038.84 11,171.64 641-0630-793.23-21 C.S.-SMALL TOOLS & EQUIP.TREATMENT AND DISPOSAL EXPENSES 195.62 - 195.62 City of South Bend 6/18/2016 Page 52 #81 2015 Conversion Worksheet - Wastewater Prepared by: Carol Kurzhal 3/18/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 641-0630-793.23-60 LAB MATERIALS / SUPPLIES TREATMENT AND DISPOSAL EXPENSES 79,859.66 (2,744.33) 13,488.00 90,603.33 641-0630-793.23-62 MATERIALS & SUPPLIES TREATMENT AND DISPOSAL EXPENSES 155,158.98 (10,696.04) 22,281.15 166,744.09 641-0630-793.31-01 LEGAL SERVICES TREATMENT AND DISPOSAL EXPENSES 46,614.42 (6,201.60) 2,363.00 42,775.82 641-0630-793.31-02 ENGINEERING TREATMENT AND DISPOSAL EXPENSES 276,950.43 (16,869.50) 52,839.69 312,920.62 641-0630-793.31-04 ACCOUNTING TREATMENT AND DISPOSAL EXPENSES 22,624.00 - 22,624.00 641-0630-793.31-06 OTHER PROFESSIONAL SERV TREATMENT AND DISPOSAL EXPENSES 4,764.10 - 4,764.10 641-0630-793.31-09 CONTRACT LAB ANALYSIS TREATMENT AND DISPOSAL EXPENSES 28,301.69 (1,610.48) 243.01 26,934.22 641-0630-793.32-02 POSTAGE TREATMENT AND DISPOSAL EXPENSES 3,186.45 (184.21) 231.86 3,234.10 641-0630-793.32-04 TELEPHONE TREATMENT AND DISPOSAL EXPENSES 22,597.62 (1,066.46) 558.00 22,089.16 641-0630-793.32-21 TRAVEL - MILEAGE TREATMENT AND DISPOSAL EXPENSES 3,094.30 - 90.51 3,184.81 641-0630-793.32-22 TRAVEL - AIRFARE TREATMENT AND DISPOSAL EXPENSES 255.10 502.20 757.30 641-0630-793.32-23 TRAVEL - HOTEL TREATMENT AND DISPOSAL EXPENSES 5,631.45 - 5,631.45 641-0630-793.32-24 TRAVEL - MEALS TREATMENT AND DISPOSAL EXPENSES 2,119.57 - 2,119.57 641-0630-793.32-25 TRAVEL - OTHER TREATMENT AND DISPOSAL EXPENSES 1,021.70 - 1,021.70 641-0630-793.33-02 PUBLICATION LEGAL NOTICE TREATMENT AND DISPOSAL EXPENSES 4,440.75 - 489.94 4,930.69 641-0630-793.34-02 LIABILITY INSURANCE TREATMENT AND DISPOSAL EXPENSES 185,208.00 - 185,208.00 641-0630-793.35-01 ELECTRIC TREATMENT AND DISPOSAL EXPENSES 702,984.63 - 702,984.63 641-0630-793.35-02 HEAT TREATMENT AND DISPOSAL EXPENSES 222,429.11 - 222,429.11 641-0630-793.35-04 WATER TREATMENT AND DISPOSAL EXPENSES 11,658.10 (1,075.28) 1,591.61 12,174.43 641-0630-793.36-01 MAINT SVCS-BUILDING TREATMENT AND DISPOSAL EXPENSES 262,343.52 (61,962.90) 1,250.00 201,630.62 641-0630-793.36-02 OFFICE EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 2,538.00 - (1,480.50)1,057.50 641-0630-793.36-03 AUTOMOTIVE EQUIP REPAIR TREATMENT AND DISPOSAL EXPENSES 52,294.89 - 52,294.89 641-0630-793.36-04 COMPUTER EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 22,676.63 - 9,167.73 31,844.36 641-0630-793.36-05 OTHER EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 330,059.66 (53,951.90) 139,205.95 415,313.71 641-0630-793.36-06 RADIO EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 812.11 - 812.11 641-0630-793.36-10 HAZARDOUS MAT'L REMOVAL TREATMENT AND DISPOSAL EXPENSES 408.98 - 408.98 641-0630-793.39-10 SUBSCRIPTIONS TREATMENT AND DISPOSAL EXPENSES 60,023.64 - (21,854.69)38,168.95 641-0630-793.39-11 DUES TREATMENT AND DISPOSAL EXPENSES 21,480.00 - 21,480.00 641-0630-793.39-39 CREDIT CARD FEES TREATMENT AND DISPOSAL EXPENSES 844.56 - 844.56 641-0630-793.39-70 EDUCATION & TRAINING TREATMENT AND DISPOSAL EXPENSES 10,426.28 - 525.00 10,951.28 641-0630-793.39-89 MISC. CHARGES TREATMENT AND DISPOSAL EXPENSES 5.51 - 5.51 641-0630-793.63-35 CONTRACTUAL SERVICE-OTHER TREATMENT AND DISPOSAL EXPENSES 845,686.50 (23,787.66) 4,291.82 826,190.66 641-0630-793.63-36 WASTE HAULING TREATMENT AND DISPOSAL EXPENSES 44,413.15 (3,676.01) 40,737.14 641-0630-793.65-06 VARIOUS CHEMICALS TREATMENT AND DISPOSAL EXPENSES 261,873.85 (17,969.49) 8,719.35 252,623.71 641-0631-793.10-01 SALARIES - REGULAR TREATMENT AND DISPOSAL EXPENSES 95,792.75 (17,140.10) 6,699.55 85,352.20 641-0631-793.10-02 SALARIES - HOURLY TREATMENT AND DISPOSAL EXPENSES 165,881.41 (18,408.37) 10,746.89 158,219.93 641-0631-793.10-04 EXTRA AND OVERTIME TREATMENT AND DISPOSAL EXPENSES 12,768.11 - 26.58 12,794.69 641-0631-793.10-05 TEMPORARY SERVICES TREATMENT AND DISPOSAL EXPENSES 1,280.00 - 90.86 1,370.86 641-0631-793.10-13 STAND BY PAY TREATMENT AND DISPOSAL EXPENSES 4,567.86 - 4,567.86 641-0631-793.10-14 PRODUCTIVITY BONUS TREATMENT AND DISPOSAL EXPENSES 1,000.00 - 1,000.00 641-0631-793.11-01 FICA - REGULAR TREATMENT AND DISPOSAL EXPENSES 21,561.62 - 320.96 21,882.58 641-0631-793.11-04 PERF - REGULAR TREATMENT AND DISPOSAL EXPENSES 31,215.34 - 467.88 31,683.22 641-0631-793.11-07 UNEMPLOYMENT COMP TREATMENT AND DISPOSAL EXPENSES 842.52 - 842.52 641-0631-793.11-08 GROUP INSURANCE - HEALTH TREATMENT AND DISPOSAL EXPENSES 37,994.27 - 37,994.27 641-0631-793.11-09 GROUP INSURANCE - LIFE TREATMENT AND DISPOSAL EXPENSES 692.00 - 692.00 641-0631-793.11-10 CLOTHING/SHOE ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 749.97 - 749.97 641-0631-793.11-12 AUTO ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 840.00 - 840.00 641-0631-793.11-24 CELL PHONE ALLOWANCE TREATMENT AND DISPOSAL EXPENSES 682.00 - 682.00 641-0631-793.11-99 OTHER FRINGE BENEFITS TREATMENT AND DISPOSAL EXPENSES 575.64 - 575.64 641-0631-793.21-04 OTHER - OFFICE SUPPLIES TREATMENT AND DISPOSAL EXPENSES 218.67 (2.63) 216.04 641-0631-793.22-01 CENTRAL SERVICE GASOLINE TREATMENT AND DISPOSAL EXPENSES 64,734.60 - 64,734.60 641-0631-793.22-05 UNIFORMS TREATMENT AND DISPOSAL EXPENSES 1,661.32 (54.90) 27.45 1,633.87 641-0631-793.22-21 C.S.-CLEANING SUPPLIES TREATMENT AND DISPOSAL EXPENSES 427.01 - 427.01 641-0631-793.22-22 OTHER - MEDICAL/SAFETY TREATMENT AND DISPOSAL EXPENSES 100.85 - 100.85 641-0631-793.23-10 REPAIR PARTS TREATMENT AND DISPOSAL EXPENSES 1,500.00 - (7,224.55)(5,724.55) 641-0631-793.23-62 MATERIALS & SUPPLIES TREATMENT AND DISPOSAL EXPENSES 16.02 - 16.02 641-0631-793.31-06 OTHER PROFESSIONAL SERV TREATMENT AND DISPOSAL EXPENSES 443.00 - 443.00 641-0631-793.32-02 POSTAGE TREATMENT AND DISPOSAL EXPENSES 3.92 - 3.92 641-0631-793.32-04 TELEPHONE TREATMENT AND DISPOSAL EXPENSES 960.00 - 960.00 641-0631-793.32-05 OTHER COMM/TRANSPORTATION TREATMENT AND DISPOSAL EXPENSES 1,022.00 - 1,022.00 641-0631-793.32-23 TRAVEL - HOTEL TREATMENT AND DISPOSAL EXPENSES 105.11 - 105.11 641-0631-793.32-24 TRAVEL - MEALS TREATMENT AND DISPOSAL EXPENSES 14.54 - 14.54 641-0631-793.33-02 PUBLICATION LEGAL NOTICE TREATMENT AND DISPOSAL EXPENSES 106.42 - 106.42 641-0631-793.34-02 LIABILITY INSURANCE TREATMENT AND DISPOSAL EXPENSES 1,440.00 - 1,440.00 641-0631-793.35-01 ELECTRIC TREATMENT AND DISPOSAL EXPENSES 2,147.80 - 2,147.80 641-0631-793.35-02 HEAT TREATMENT AND DISPOSAL EXPENSES 6,458.24 - 6,458.24 641-0631-793.35-04 WATER TREATMENT AND DISPOSAL EXPENSES 185.28 (15.44) 30.88 200.72 641-0631-793.36-01 MAINT SVCS-BUILDING TREATMENT AND DISPOSAL EXPENSES 44,680.68 - 44,680.68 641-0631-793.36-03 AUTOMOTIVE EQUIP REPAIR TREATMENT AND DISPOSAL EXPENSES 192,486.13 - 192,486.13 641-0631-793.36-04 COMPUTER EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 785.88 - 785.88 641-0631-793.36-06 RADIO EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 480.09 - 480.09 641-0631-793.39-11 DUES TREATMENT AND DISPOSAL EXPENSES 30.00 - 30.00 641-0631-793.63-35 CONTRACTUAL SERVICE-OTHER TREATMENT AND DISPOSAL EXPENSES 145,383.17 - 9,873.05 155,256.22 642-0630-415.31-06 OTHER PROFESSIONAL SVCS TREATMENT AND DISPOSAL EXPENSES 37,895.04 (11,900.69) 25,994.35 642-0630-415.43-02 MOTOR EQUIPMENT TREATMENT AND DISPOSAL EXPENSES 53,958.86 - 53,958.86 642-0630-415.43-66 TREATMENT & DISPOSAL EQ.TREATMENT AND DISPOSAL EXPENSES 1,975,526.83 (69,209.62) 209,087.90 2,115,405.11 659-0630-415.42-06 WASTEWATER PLANT TREATMENT AND DISPOSAL EXPENSES 1,067,412.90 (546,037.93) (310,112.76)211,262.21 661-0630-415.42-06 WASTEWATER PLANT TREATMENT AND DISPOSAL EXPENSES 520,249.76 (8,398.61) 661,402.76 1,173,253.91 11,923,880.25 640-0620-811.10-01 REGULAR REPAIR FUND EXPENSES 73,164.14 (9,159.14) 5,602.35 69,607.35 640-0620-811.10-02 HOURLY REPAIR FUND EXPENSES 21,488.34 - 1,860.04 23,348.38 640-0620-811.10-04 EXTRA & OVERTIME REPAIR FUND EXPENSES 3,149.16 - 11.95 3,161.11 640-0620-811.10-13 CONTRACT ADD PAYS REPAIR FUND EXPENSES 17,770.28 - 296.90 18,067.18 640-0620-811.10-14 PRODUCTIVITY BONUS REPAIR FUND EXPENSES 125.00 - 125.00 640-0620-811.11-01 FICA - REGULAR REPAIR FUND EXPENSES 8,379.40 - 119.66 8,499.06 640-0620-811.11-04 PERF - REGULAR REPAIR FUND EXPENSES 12,317.10 - 12,317.10 640-0620-811.11-07 UNEMPLOYMENT COMP REPAIR FUND EXPENSES 371.04 - 371.04 640-0620-811.11-08 GROUP INSURANCE - HEALTH REPAIR FUND EXPENSES 20,506.22 - 20,506.22 City of South Bend 6/18/2016 Page 53 #81 2015 Conversion Worksheet - Wastewater Prepared by: Carol Kurzhal 3/18/2016 Reviewed by: Jen Hockenhull 3/22/16 Auditor Prior Current CAFR Worksheet Year Year Balance ACCOUNT DESCRIPTION CAFR Category 12/31/2015 Adjustment Adjustment 12/31/2015 640-0620-811.11-09 GROUP INSURANCE - LIFE REPAIR FUND EXPENSES 224.25 - 224.25 640-0620-811.11-10 CLOTHING/SHOE ALLOWANCE REPAIR FUND EXPENSES 124.00 - 124.00 640-0620-811.11-12 AUTO ALLOWANCE REPAIR FUND EXPENSES 7.50 - 7.50 640-0620-811.11-24 CELL PHONE ALLOWANCE REPAIR FUND EXPENSES 872.75 - 872.75 640-0620-811.22-01 CENTRAL SERVICE GASOLINE REPAIR FUND EXPENSES 1,589.28 - 1,589.28 640-0620-811.22-24 OTHER OPERATING SUPPLIES REPAIR FUND EXPENSES 7,155.13 - 7,155.13 640-0620-811.23-04 SEWER MAINT. MATERIALS REPAIR FUND EXPENSES 9,658.65 - 1,421.07 11,079.72 640-0620-811.32-02 POSTAGE REPAIR FUND EXPENSES 1,339.10 - 1,339.10 640-0620-811.32-04 TELEPHONE REPAIR FUND EXPENSES 282.62 (778.64) 31.27(464.75) 640-0620-811.34-02 LIABILITY INSURANCE REPAIR FUND EXPENSES 120.00 - 120.00 640-0620-811.36-03 AUTOMOTIVE EQUIPMENT REPAIR FUND EXPENSES 1,755.95 - 1,755.95 640-0620-811.36-09 SEWER REPAIR REPAIR FUND EXPENSES 240,259.19 (17,987.46) 16,794.73 239,066.46 418,871.83 640-0620-811.63-70 BAD DEBT EXPENSE CUSTOMER ACCOUNTS 5,358.49 - 5,358.49 641-0621-792.63-70 BAD DEBT EXPENSE CUSTOMER ACCOUNTS 212,212.48 - 212,212.48 641-0650-851.74-01 BAD DEBT EXPENSE CUSTOMER ACCOUNTS 2,915.46 - 2,915.46 220,486.43 641-0000-793.45-01 DEPRECIATION DEPRECIATION- - 6,450,920.00 6,450,920.00 6,450,920.00 641-0621-792.31-70 ADM FEE ALLOCATION GENERAL AND ADMINISTRATION 151,222.80 - 151,222.80 641-0621-792.31-71 CENTRAL STORES ALLOCATION GENERAL AND ADMINISTRATION 4,035.36 - 4,035.36 641-0621-792.31-72 GIS ALLOCATION GENERAL AND ADMINISTRATION 21,622.68 - 21,622.68 641-0625-792.31-70 ADM FEE ALLOCATION GENERAL AND ADMINISTRATION 12,828.48 - 12,828.48 641-0630-793.31-70 ADM FEE ALLOCATION GENERAL AND ADMINISTRATION 811,769.52 - 811,769.52 641-0630-793.31-71 CENTRAL STORES ALLOCATION GENERAL AND ADMINISTRATION 6,910.68 - 6,910.68 641-0630-793.31-72 GIS ALLOCATION GENERAL AND ADMINISTRATION 21,622.68 - 21,622.68 641-0630-793.60-03 PAYMENT IN LIEU OF TAX GENERAL AND ADMINISTRATION 3,497,196.00 - 3,497,196.00 641-0631-793.31-70 ADM FEE ALLOCATION GENERAL AND ADMINISTRATION 33,437.40 - 33,437.40 641-0631-793.31-71 CENTRAL STORES ALLOCATION GENERAL AND ADMINISTRATION 321.60 - 321.60 640-0620-811.31-70 ADM FEE ALLOCATION GENERAL AND ADMINISTRATION 16,322.52 - 16,322.52 649-0630-472.38-03 PAYING AGENT FEES GENERAL AND ADMINISTRATION 2,679.00 (850.00) 1,850.00 3,679.00 649-0630-473.38-03 PAYING AGENT FEES GENERAL AND ADMINISTRATION 1,000.00 (1,000.00) - 4,580,968.72 641-0630-793.31-07 MGMT FEE TO WATERWORKS MANAGEMENT FEE 1,022,364.00 - 1,022,364.00 1,022,364.00 653-0630-793.38-05 BOND PRINCIPAL REFUNDING BOND REFUNDING COSTS 3,181,210.98 - (3,181,210.98)- - 666-0000-393.00-00 PROCEEDS - LONG TERM DEBT BOND REFUNDING COSTS(188,231.33) - (188,231.33) (188,231.33) 666-0000-393.00-00 DEBT ISSUANCE- - (27,251,768.67)(27,251,768.67) (27,251,768.67) 666-0630-793.38-04 PAYMENT TO BOND AGENT- - 30,432,979.65 30,432,979.65 30,432,979.65 666-0630-793.38-04 OTHER 2015 BOND DEFERRAL ADJUSTMENTS- - (1,754,845.51)(1,754,845.51) (1,754,845.51) 666-0630-793.31-10 BOND ISSUANCE COSTS BOND REFUNDING COSTS 179,065.50 - 2,500.00 181,565.50 181,565.50 666-0630-793.31-50 BOND ISSUANCE COSTS AMORTIZATION- - 55,039.38 55,039.38 55,039.38 649-0630-472.38-01 PRINCIPAL INTEREST EXPENSE 5,950,000.00 - (5,950,000.00)- 649-0630-472.38-02 INTEREST INTEREST EXPENSE 3,105,864.52 - (92,430.30)3,013,434.22 649-0630-473.38-01 PRINCIPAL 98 BOND SRF INTEREST EXPENSE 153,712.00 - (153,712.00)- 649-0630-472.38-02 CAPITALIZED INTEREST INTEREST EXPENSE- 287,393.57 287,393.57 649-0630-473.38-02 INTEREST SRF BONDS INTEREST EXPENSE 72,858.38 - 72,858.38 640-0620-811.37-11 CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 27,492.49 - (27,492.49)- 640-0620-811.37-12 CAPITAL LEASE INTEREST INTEREST EXPENSE 943.10 - 943.10 641-0621-792.37-11 CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 186,351.29 - (186,351.29)- 641-0621-792.37-12 CAPITAL LEASE INTEREST INTEREST EXPENSE 9,005.67 - 9,005.67 641-0630-793.37-11 CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 150,773.06 - (150,773.06)- 641-0630-793.37-12 CAPITAL LEASE INTEREST INTEREST EXPENSE 20,234.48 - (3,153.84)17,080.64 641-0631-793.37-11 CAPITAL LEASE PRINCIPAL INTEREST EXPENSE 17,482.45 - (17,482.45)- 641-0631-793.37-12 CAPITAL LEASE INTEREST INTEREST EXPENSE 699.18 - 699.18 3,401,414.76 641-0000-392.00-00 INTER-FUND OPER. TRANSFER OPERATING TRANSFERS(23,676.65) - (23,676.65) 641-0630-793.50-02 OPERATING TRANSFER OPERATING TRANSFERS 17,525,877.28 - 17,525,877.28 642-0000-392.00-00 INTER-FUND OPER. TRANSFER OPERATING TRANSFERS(8,000,000.00) - (8,000,000.00) 643-0000-392.00-00 INTER-FUND OPER. TRANSFER OPERATING TRANSFERS(256,085.88) - (256,085.88) 643-0630-415.50-02 INTER-FUND OPER. TRANSFERS OPERATING TRANSFERS 23,676.65 - 23,676.65 647-0630-793.50-02 OPERATING TRANSFER OPERATING TRANSFERS 0.14 - 0.14 649-0000-392.00-00 INTER-FUND OPER. TRANSFER OPERATING TRANSFERS(9,269,791.40) - (9,269,791.40) 651-0630-415.50-02 INTER-FUND OPER. TRANSFERS OPERATING TRANSFERS 2.44 - 2.44 658-0621-415.50-02 INTER-FUND OPER. TRANSFERS OPERATING TRANSFERS 2.05 - 2.05 661-0000-392.00-00 INTER-FUND OPER. TRANSFER OPERATING TRANSFERS(4.63) - (4.63) 0.00 0.00 0.00 0.00 0.00 (0.00) City of South Bend 6/18/2016 Page 54 Unadjusted Adjusted 12/31/15 Adjustments 12/31/15 ASSETS: 754-0000-101.00-00 CASH & CASH EQUIVALENTS$1,812,796- $1,812,796 754-0000-103-00-00 INVESTMENTS$235,456- 235,456 754-0000-112.00-00 REAL ESTATE 97,800 97,800 754-0000-115.87-00 LOANS RECEIVABLE 5,227,110- 5,227,110 754-0000-115.87-10 ALLOWANCE FOR DOUBTFUL ACCTS 0(352,000.00) (352,000) 754-0000-271.00-00 ORIGINAL GRANT(5,000,000)(5,000,000) 754-0000-271.00-00 RETAINED EARNINGS(2,309,354)355,081.00 (1,954,273)(6,954,273) 754-0000-361.31-10 INTEREST ON LOANS($149,423)- ($149,423) 754-0000-361.31-10 INTEREST ON INVEST.(6,087)- (6,087) 754-0000-361.31-10 INVEST GAIN/LOSS & TAX ADJUST.4,217- 4,217 754-0000-360.00-00 ORIGINATION FEES(4,000)(4,000) 754-0000-360.00-00 SERVICING FEES(15,341)(15,341) 754-0000-360.00-00 OTHER INCOME(75)- (75)(170,709) 754-0000-472.38-03 TRUSTEE FEES$8,902$8,902 754-0000-472.31-01 LEGAL & PROFESSIONAL 20,674 20,674 754-0000-472.39-38 STAFF CONTRACT 81,362 81,362 754-0000-472.39-38 LOAN LOSSES(10,000)(10,000) 754-0000-472.39-38 BAD DEBT EXPENSE 0- 0 754-0000-472.39-38 OTHER EXPENSES 5,963(3,081.00) 2,882 103,820 $0$0$0 INDUSTRIAL REVOLVING FUND STATEMENT OF FINANCIAL POSITION December 31, 2015 City of South Bend 6/18/2016 Page 55 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total FUND 670 - CENTURY CENTER - COMPLETED 3/23/16 670-0000-101.00-00 CASH 626,273.23 - 626,273.23 670-0000-101.01-00 PETTY CASH 17,940.00 - 17,940.00 670-0000-101.67-02 EVENT ACCOUNT 391,607.11 - 391,607.11 670-0000-105.00-00 PAYROLL-ACCOUNTS PAY CASH 61,072.03 - 61,072.03 671-0000-101.00-00 CASH 1,002,072.00 - 1,002,072.00 670-0000-115.00-00 ACCOUNTS RECEIVABLE 91,574.05 - 48,438.39 140,012.44 670-0000-117.00-00 PREPAID EXPENSE 7,309.89 1,694.37 1,462.91 10,467.17 670-0000-130.00-00 DUE FROM OTHER FUNDS- - 10,058.70 10,058.70 670-0000-114.01-01 INVENTORY- - 37,426.44 37,426.44 670-0000-190.10-00 FIXED ASSETS 27,185,703.00 - 4,561,943.00 31,747,646.00 670-0000-190.15-00 LAND & CONST IN PROGRESS 713,434.00 - 713,434.00 670-0000-190.20-00 ACCUMULATED DEPRECIATION(12,498,918.00) - (498,242.00) (12,997,160.00) 21,760,849.12 670-0000-202.00-00 ACCOUNTS PAYABLE(149,677.78) - 81,846.13 (67,831.65) 670-0000-218.01-00 ACCRUED PAYROLL(21,438.27) - 21,438.27 - 670-0000-218.02-00 ACCRUED INCENTIVES(94,150.85) 64,450.85 (29,700.00) 670-0000-218.01-20 ACCRUED EMPLOYEE INCENTIVES- (46,168.00) (46,168.00) 670-0000-218.03-00 ACCRUED EXPENSES(21,194.09) - (21,194.09) 670-0000-222.00-00 DEFERRED REVENUE - (431,250.00) 95,833.33 (335,416.67) 670-0000-227.20-20 STATE SALES TAXES(68,079.44) 81,201.35 (18,960.56) (5,838.65) 670-0000-229.00-00 CUSTOMER DEPOSIT LIAB.(141,825.88) - 20,535.38 (121,290.50) 670-0000-238.99-00 MISC DEDUCTIONS FROM EMP(7,607.87) 6,479.60 (1,128.27) (628,567.83) 671-0000-271.00-00 FUND BALANCE(1,418,662.50) - (1,418,662.50) 670-0000-271.00-00 FUND BALANCE(16,300,891.79) 569,323.29 - (15,731,568.50) (17,150,231.00) 670-0000-317.00-00 HOTEL/MOTEL TAX(1,313,450.00) - (1,313,450.00) 670-0000-349.11-00 PARKING(115,549.68) - (115,549.68) 670-0000-360.00-00 MISCELLANEOUS REVENUE(22,368.27) (261,562.74) (95,833.33) (379,764.34) 670-0000-371.01-00 FOOD/BEVERAGE COMMISSIONS(8,017.94) - (8,017.94) 670-0000-371.02-00 ROOM RENTAL(463,667.77) - (463,667.77) 670-0000-371.03-00 EQUIPMENT RENTAL(10,501.13) - (10,501.13) 671-0000-361.00-00 INTEREST ON INVESTMENTS(809.07) - (809.07) 670-0000-371.05-00 ART CENTER RENT- - (65,000.00) (65,000.00) 670-0000-371.06-00 SKYWALK RENT(7,000.00) - (7,000.00) 670-0000-371.07-00 A/V TECH(225,440.63) - (225,440.63) 670-0000-371.11-00 SECURITY EVENT(14,500.00) - (14,500.00) 670-0000-371.14-00 OPERATION LABOR BILLED(10,280.00) - (10,280.00) 670-0000-371.16-00 ELECTRICAL BILLED(34,195.00) - (34,195.00) 670-0000-371.17-00 TELECOMM BILLED(13,481.66) - (13,481.66) 670-0000-371.18-00 INSURANCE BILLED(2,726.50) - (2,726.50) 670-0420-371.01-00 FOOD/BEVERAGE COMMISSIONS(229,972.15) 30,965.00 (199,007.15) 670-0420-371.13-00 FOOD & BEVERAGE REVENUE(1,339,579.19) (5,331.07) 4,928.09 (1,339,982.17) 671-0000-399.50-00 CONTRIBUTED CAPITAL- - (4,683,424.00) (4,683,424.00) (8,886,797.04) 670-0406-645.10-01 REGULAR 1,182,026.05 (11,094.54) (1,438.27) 1,169,493.24 670-0406-645.10-05 TEMPORARY SERVICES 4,077.71 - 4,077.71 670-0406-645.10-09 PERMANENT PART TIME 14,821.84 - 14,821.84 670-0406-645.10-11 EMPLOYEE BONUSES 10,231.78 - 26,168.00 36,399.78 670-0406-645.11-01 FICA - REGULAR 86,922.09 - 86,922.09 670-0406-645.11-08 GROUP INSURANCE - HEALTH 142,837.30 - 142,837.30 670-0406-645.11-11 401K RETIREMENT PLAN 11,540.56 (600.97) 10,939.59 670-0406-645.11-13 STATE UNEMPLOYMENT TAX 3,844.10 - 3,844.10 670-0406-645.11-14 FEDERAL UNEMPLOY TAX 2,650.81 (1,395.74) 1,255.07 670-0406-645.11-99 OTHER FRINGE BENEFITS- (13,197.36) (13,197.36) 670-0406-645.21-04 OTHER - OFFICE SUPPLIES 4,660.46 - 4,660.46 670-0406-645.22-01 CENTRAL SERVICE GASOLINE 396.36 - 396.36 670-0406-645.22-05 UNIFORMS 2,968.84 - 2,968.84 670-0406-645.22-15 OTHER-CLEANING SUPPLIES 14,369.54 - 14,369.54 670-0406-645.23-01 BUILDING MATERIALS 41,713.31 - 41,713.31 670-0406-645.23-40 SALT 5,453.80 - 5,453.80 670-0406-645.31-06 OTHER PROFESSIONAL SVCS 178,949.14 66,145.22 (1,462.91) 243,631.45 670-0406-645.31-18 DATA PROCESSING FEES 10,099.80 - 10,099.80 670-0406-645.31-19 INTERNET FEES 3,600.00 - 3,600.00 670-0406-645.31-20 RECRUITMENT/RELOCATION 2,273.76 - 2,273.76 670-0406-645.31-21 COMMISSION PAYMENTS 244,105.23 (38,376.05) 205,729.18 670-0406-645.32-02 POSTAGE 756.22 - 756.22 670-0406-645.32-03 TRAVEL 29,541.47 - 29,541.47 670-0406-645.32-04 TELEPHONE 23,656.68 - 23,656.68 670-0406-645.33-03 ADVERTISING/PROMOTION 59,673.24 - 59,673.24 670-0406-645.34-01 WORKMEN'S COMP 41,052.00 - 41,052.00 670-0406-645.34-02 LIABILITY INSURANCE 31,251.00 - 31,251.00 670-0406-645.34-05 LIABILITY - OTHER 62,892.16 - 62,892.16 670-0406-645.35-01 ELECTRIC 204,526.52 (12,456.69) 192,069.83 670-0406-645.35-02 GAS 69,152.29 - 69,152.29 670-0406-645.35-03 TRASH REMOVAL 10,507.47 - 10,507.47 670-0406-645.35-04 WATER 34,260.08 - 34,260.08 670-0406-645.36-01 BUILDINGS 79,644.63 - 79,644.63 670-0406-645.36-02 OFFICE EQUIPMENT 2,859.60 - 2,859.60 City of South Bend 6/18/2016 Page 56 City of South Bend, Indiana Conversion Worksheet December 31, 2015 12/31/15 Prior Current 12/31/15 Auditor Year Year CAFR ACCOUNT DESCRIPTION Worksheet Adjustment Adjustment Balance Total 670-0406-645.36-04 COMPUTER EQUIPMENT 17,394.73 - 17,394.73 670-0406-645.37-04 EQUIPMENT RENTALS 10,122.55 - 10,122.55 670-0406-645.39-10 SUBSCRIPTIONS 482.16 - 482.16 670-0406-645.39-11 DUES 2,250.00 - 2,250.00 670-0406-645.39-12 SECURITY 17,925.00 - 17,925.00 670-0406-645.39-39 CREDIT CARD CHARGES 23,008.81 - 23,008.81 670-0406-645.39-48 LICENSES & PERMITS 3,491.87 - 3,491.87 670-0406-645.39-70 EDUCATION & TRAINING 5,356.32 - 5,356.32 670-0406-645.39-88 EMPLOYEE GOOD & WELFARE 2,785.56 - 2,785.56 670-0406-645.39-89 MISC CHARGES & SERVICES 702.84 - 702.84 670-0420-645.10-01 REGULAR 211,437.96 (7,251.79) 204,186.17 670-0420-645.10-02 HOURLY 252,498.09 - 252,498.09 670-0420-645.10-05 TEMPORARY SERVICES 97,516.64 - 97,516.64 670-0420-645.11-01 FICA - REGULAR 34,775.89 - 34,775.89 670-0420-645.11-08 GROUP INSURANCE - HEALTH 30,648.73 - 30,648.73 670-0420-645.11-13 STATE UNEMPLOYMENT TAX 1,826.74 - 1,826.74 670-0420-645.11-14 FEDERAL UNEMPLOY TAX 7,303.76 (8,885.90) (1,582.14) 670-0420-645.22-05 UNIFORMS 1,109.51 - 1,109.51 670-0420-645.22-29 COST OF GOODS SOLD 469,513.92 - (119,272.57) 350,241.35 670-0420-645.22-71 PAPER & DISPOSABLES 1,675.48 - 1,675.48 670-0420-645.22-72 LINEN & DECOR 50,992.79 - 50,992.79 670-0420-645.23-01 BUILDING MATERIALS 687.62 - 687.62 670-0420-645.31-06 OTHER PROFESSIONAL SVCS 104,934.61 (26,886.83) 78,047.78 670-0420-645.32-21 TRAVEL - MILEAGE 1,787.40 - 1,787.40 670-0420-645.36-01 BUILDINGS 29,722.30 (1,970.00) (20,729.39) 7,022.91 670-0420-645.37-04 EQUIPMENT RENTALS 110.00 - 110.00 670-0420-645.37-05 KITCHEN SUPPLY RENTALS 2,666.15 - 2,666.15 670-0420-645.39-39 CREDIT CARD CHARGES 18,724.43 - 18,724.43 670-0420-645.39-48 LICENSES & PERMITS 832.88 - 832.88 671-0406-645.31-15 BOND ISSUANCE COSTS 62,734.96 - 62,734.96 671-0406-645.36-01 BUILDINGS 130,000.00 - 130,000.00 671-0406-645.42-02 BUILDINGS 105,422.76 - (105,422.76) - 671-0406-645.43-09 MATERIALS & EQUIPMENT 28,085.85 - (28,085.85) - 671-0406-645.50-02 INTER-FUND OPER. TRANSFERS 50,000.00 - 50,000.00 671-0420-645.22-24 OTHER OPERATING SUPPLIES 41,156.00 - (41,156.00) - 670-0000-645.45-00 DEPRECIATION- 0.00 815,117.00 815,117.00 4,904,746.75 TOTAL CENTURY CENTER(0.00) (0.00) - (0.00) - City of South Bend 6/18/2016 Page 57 City of South Bend, Indiana Equipment/Vehicle Leasing Conversion Worksheet December 31, 2015 Prepared - March 2, 2016 2015 2015 2014 Bank of America PNC Bank Key Bank Name T otal Beginning Cash Balance - 1/1/15 0.00 0.00 606,929.86 606,929.86 Debt Issuance - Governmental Funds 1,936,384.14 237,608.00 0.00 2,173,992.14 Debt Issuance - W astewater Fund 442,338.00 212,032.00 0.00 654,370.00 Debt Issuance - Solid Waste Fund 594,376.50 184,444.00 0.00 778,820.50 Debt Issuance - Fire/EMS Fund 0.00 579,922.00 0.00 579,922.00 Debt Issuance - Central Services 0.00 13,500.00 0.00 13,500.00 Debt Issuance - Bldg Dept (Code Enforcement)0.00 39,677.00 0.00 39,677.00 Debt Issuance - Two W ay Radios - Wastewater 66,657.65 0.00 0.00 66,657.65 Debt Issuance - Two W ay Radios - Water 43,500.97 0.00 0.00 43,500.97 Debt Issuance - Two W ay Radios - Central Services 10,618.35 0.00 0.00 10,618.35 Debt Issuance - Two W ay Radios - Bldg Dept Code 35,965.37 0.00 0.00 35,965.37 Debt Issuance - Two W ay Radios - Sewer Dept 33,910.21 0.00 0.00 33,910.21 Debt Issuance - Two W ay Radios - Governmental Funds 261,522.39 0.00 0.00 261,522.39 Other Income 0.00 250.00 0.00 250.00 Interest Earnings 0.00 17.36 6.88 24.24 Street Department Capital (202)(348,688.24)0.00(43,442.96)(392,131.20) Central Services Capital (222/224)0.00(12,400.00)0.00(12,400.00) Police Department/COIT Capital (404)(1,518,092.15)(29,298.00)(330,724.91)(1,878,115.06) Wastewater Capital (641/642)(438,538.00)0.00 0.00(438,538.00) Sewer Department Capital (641/642)0.00 0.00(232,230.00)(232,230.00) Solid Waste Capital (610/611)(83,204.50)0.00 0.00(83,204.50) Two-Way Radios (Various) (307,273.49)0.00 0.00(307,273.49) Fees/Other 0.00(250.00)0.00(250.00) Debt Service - Principal 0.00 0.00(538.87)(538.87) Ending Cash Balance - 12/31/15 729,477.20 1,225,502.36 0.00 1,954,979.56 Ending Cash Balance Governmental Funds 214,505.20 208,327.36 0.00 422,832.56 Enterprise Fund - Solid Waste 511,172.00 184,444.00 0.00 695,616.00 Enterprise Fund - Wastewater 3,800.00 212,032.00 0.00 215,832.00 Enterprise Fund - Fire/EMS 0.00 579,922.00 0.00 579,922.00 Internal Service Fund - Central Services 0.00 1,100.00 0.00 1,100.00 Enterprise Fund - Bldg Department (Code)0.00 39,677.00 0.00 39,677.00 Ending Cash Balance - 12/31/15 729,477.20 1,225,502.36 0.00 1,954,979.56 CAFR Fund(See sep funds) CAFR Governmental Enterprise/Int Svc Total Balance Sheet - 12/31/15 - Accrual+B24 Account Number Funds Funds Funds Cash 750-0000-101-00-00 422,832.56 1,532,147.00 1,954,979.56 Fund Balance 750-0000-271-00-00 422,832.56 1,532,147.00 1,954,979.56 Income Statement - 2015 - Accrual Debt Issuance 750-0000-393-00-00 2,435,514.53 2,256,942.05 4,692,456.58 Interest Earnings 750-0000-361-00-00 24.24 0.00 24.24 Other Income 750-0000-360-00-00 250.00 0.00 250.00 Police Department 750-0000-413-43-02(1,806,945.91)0.00(1,806,945.91) Street Department 750-0000-413-43-02(392,131.20)0.00(392,131.20) Central Services--0.00(12,400.00)(12,400.00) Solid Waste--0.00(83,204.50)(83,204.50) Two-Way Radios 750-0000-413-43-02(116,620.94)(190,652.55)(307,273.49) Wastewater--0.00(438,538.00)(438,538.00) Sewer Department--0.00(232,230.00)(232,230.00) Debt Service - Principal 750-0000-413-37-11(538.87)0.00(538.87) Trustee Fees 750-0000-413-39-89(250.00)0.00(250.00) Other --0.00 0.00 0.00 Net Income/Loss 119,301.85 1,299,917.00 1,419,218.85 Fund Balance - 1/1/15 - CAFR 750-0000-271-00-00 303,530.71 232,230.00 535,760.71 Fund Balance - 12/31/15 - CAFR 750-0000-271-00-00 422,832.56 1,532,147.00 1,954,979.56 City of South Bend 6/18/2016 Page 58 City of South Bend, Indiana 2015 Century Center Energy Conservation Bond December 31, 2015 Updated - March 3, 2015 Balance Name Account Number 12/31/15 Notes Capital Projects Fund Balance Sheet Cash 756-0000-101-00-00 1,348,997.00 Per trustee statement at 12/31/16 Accounts Payable 756-0000-202-00-00(1,005,519.00)Accounts payable paid in 2016 Fund Balance 756-0000-271-00-00 343,478.00 Income Statement Revenue Bond Proceeds - Par Value 756-1101-393-00-00 4,167,897.00 QECB loan financing (par amount) Interest Earnings 756-1101-361-00-00 0.00 Other Income 756-1101-360-00-00 0.00 Total Revenue 4,167,897.00 Expenditures Century Center Improvements 756-1101-452-43-07 3,824,419.00 Includes $1,005,519.00 in accounts payable paid in 2016 Other 0.00 pay requests no. 5 & 6, Ameresco Total Expenditures 3,824,419.00 Net 343,478.00 Fund Balance - Beginning of Year 0.00 Fund Balance - End of Year 343,478.00 City of South Bend 6/18/2016 Page 59 City of South Bend, Indiana 2015 Smart Streets Bond Financial Statements December 31, 2015 Updated - March 4, 2015 Balance Name Account Number 12/31/15 Notes Capital Projects Fund (construction fund) Balance Sheet Cash 753-0000-101-00-00 19,053,535.94 Per trustee statement at 12/31/16 Interest Receivable 753-0000-116-00-00 329.36 Per trustee statement in January 2016 Accounts Payable 753-0000-202-00-00(30,077.57)Accounts payable paid in 2016 Fund Balance 753-0000-271-00-00 19,023,787.73 Income Statement Revenue Bond Proceeds - Par Value *753-1001-393-00-00 21,858,959.50 Bond closing on 4/9/15, per Umbaugh closing memo Bond Proceeds - Net Original Premium 753-1001-398-00-00 154,123.35 Bond closing on 4/9/15, per Umbaugh closing memo Interest Earnings 753-1001-361-00-00 3,104.95 Included Accrued Interest of $329.36 per January stmt Other Income 753-1001-360-00-00 0.00 Total Revenue 22,016,187.80 Expenditures Bond Issuance Costs - Legal/Financial/Other 753-1001-460-31-50 176,916.41 Umbaugh, Faegre, B&T, S&P, Danch, IPREO, US Bank Street Improvements 753-1001-460-42-01 2,815,483.66 Includes A/P of $30,077.57 Other 0.00 Total Expenditures 2,992,400.07 Net 19,023,787.73 Fund Balance - Beginning of Year 0.00 Fund Balance - End of Year 19,023,787.73 Debt Service Reserve Fund (sinking, operations/reserve, reserve, bond interest - four accounts) Balance Sheet Cash 754-0000-101-00-00 2,895,786.95 Per trustee statement at 12/31/15 Interest Receivable 754-0000-116-00-00 49.19 Fund Balance 754-0000-271-00-00 2,895,836.14 Revenue Proceeds - Par Value *754-1001-393-00-00 3,141,040.50 Per Umbaugh closing memo and stmts Interest Earnings 754-1001-361-00-00 439.26 Includes Accrued Interest of $49.19 per January stmts Other 754-1001-360-00-00 0.00 Total Revenue 3,141,479.76 Expenditures Debt Service - Interest 754-1001-460-37-12 245,643.62 Capitalized interest per amortization schedule paid by trustee Total Expenditures 245,643.62 Net 2,895,836.14 Fund Balance - Beginning of Year 0.00 Fund Balance - End of Year 2,895,836.14 * Total par value - $25,000,000 City of South Bend 6/18/2016 Page 60 City of South Bend Erskine Village Project 2005 - Wells Fargo Statements Report in CAFR as Debt Service Fund - TIF Erskine Village Debt Service Fund - Fund 758 Debt Amortization Schedule No. 22 - Payments Made in NaviLine in Fund 432 December 31, 2015 Jan to July to Jan to July to Grand June December Total June December Total Total Beginning Balance 561,106 561,113 561,106 2 2 2 561,108 Receipts: Interest Income 7 0 7 0 0 7 Payment from City (from Fund 432)0 0 0 357,545 130,835 488,380 488,380 Other Total Receipts 7 0 7 357,545 130,835 488,380 488,387 Expenditures: Principal Payment 0 0 0 220,000 0 220,000 220,000 Interest Payment 0 0 0 137,545 130,835 268,380 268,380 Other Total Expenditures 0 0 0 357,545 130,835 488,380 488,380 Ending Balance 561,113 561,113 561,113 2 2 2 561,115 CAFR Summary Trustee CAFR Account Number Cash Activity Report Cash 758-1001-101-00-00 561,115 561,115 Fund Balance (per 12/31/14 CAFR)758-1001-271-00-00(561,108) (561,108)Adj for PY Interest Receivable Interest Income 758-1001-361-00-00(7) (7)Reverse $6 interest receivable at 12/31/14 Transfer from City 758-1001-392-00-00(488,380) (488,380)Operating Transfer In Debt Service - Principal 758-1001-460-37-11 220,000 220,000 Agrees to debt master schedule Debt Service - Interest 758-1001-460-37-12 268,380 268,380 Agrees to debt master schedule Totals 0 0 0 0 Reserve Account #17566001 Principal & Interest #17566000 City of South Bend 6/18/2016 Page 61 South Bend Redevelopment Authority College Football Hall of Fame Include with Fund 313 Hall of Fame Conversion Worksheet December 31, 2015 Prepared - March 20, 2015 US Bank US Bank 2011 Refunding 2011 Refunding Sinking Fund Oper/Reserve Fund Name 149536000 149536001 Total Cash Balance at January 1, 2015$0.70$11,130.77$11,131.47 Debt Service Payment Received from City 1,272,000.00 0.00 1,272,000.00 Interest Earnings 9.49 8.23 17.72 Transfer In From Other Account 0.00 5,169.64 5,169.64 Principal Paid to Bondholders(1,150,000.00)0.00(1,150,000.00) Interest Paid to Bondholders(116,832.50)0.00(116,832.50) Transfer Out To Other Accounts(5,169.64)0.00(5,169.64) Other 0.00 0.00 0.00 Cash Balance at December 31, 2015$8.05$16,308.64$16,316.69 Summary Per Trustee Account Number Statements Adjustments Per CAFR Debt Service Payment Received from City 313-0000-392-00-00 1,272,000.00 0.00 1,272,000.00 Account No. 313-0401-472-38-01 and 313-0401-472-38-02 Interest Earnings 313-0000-361-00-00 17.72 0.00 17.72 Transfer In From Other Account--5,169.64(5,169.64)0.00 Eliminate Principal Paid to Bondholders 313-0401-472-38-01(1,150,000.00)0.00(1,150,000.00) Interest Paid to Bondholders 313-0401-472-38-02(116,832.50)0.00(116,832.50) Transfer Out To Other Accounts--(5,169.64)5,169.64 0.00 Eliminate Other--0.00 0.00 0.00 Net 5,185.22 0.00 5,185.22 Beginning Cash - 1/1/15 11,131.47 0.00 11,131.47 Ending Cash - 12/31/15 16,316.69 0.00 16,316.69 City of South Bend 6/18/2016 Page 62 City of South Bend Conversion Worksheet - Building Corporation Debt Service Accounts (Recorded in CAFR as a separate fund. Not in NaviLine or on Controller's Cash Report) December 31, 2015 Unadjusted CAFR Account Trial Balance Trial Balance Account Name Number 12/31/15 Adjustments 12/31/15 Cash - Police & Fire 755-0000-101-00-00 22,232.46 0.00 22,232.46 Cash - Public Works Building, 87.7% of total 755-0000-101-00-00 616,548.91(77,071.13)3 539,477.78 Cash - US Bank 2013 Revenue Bond Issue (EMS)755-0000-101-00-00 112,362.73(112,362.73)4 0.00 Beginning Fund Balance, per CAFR 12/31/14(739,028.24)76,667.42 (662,360.82) Interest Income 755-0000-361-00-00(105.87)15.49 4(90.38) Transfers In - From City Funds 755-0000-392-00-00(2,660,000.00)494,394.00 1,4(2,165,606.00) Transfers In - From Building Corporation Accounts--(236,256.21)236,256.21 2 0.00 Paying Agent Fees 755-0602-431-38-03 3,950.00(950.00)4 3,000.00 Debt Service - Principal 755-0602-431-37-11 1,920,000.00(282,035.00)1,4 1,637,965.00 Debt Service - Interest 755-0602-431-37-12 724,040.01(206,635.30)1,4 517,404.71 Transfers Out - To Building Corporation Accounts--236,256.21(236,256.21)2 0.00 Other Expense - EMS Cash Balance 12/31/14 755-0602-431-39-89 0.00 107,977.25 4 107,977.25 Proof Total(0.00)0.00 0.00 1 - eliminate Wastewater portion of Public Works Building COIT debt service and Transfer In of 12.3% account no. 641-0630-793-37-02 2 - eliminate transfers in/transfer out from Building Authority Debt Service accounts for consolidation/conversion worksheet. 3 - allocate 12.3% of Building Corporation cash for Public Works Building to Wastewater trial balance. 4 - eliminate EMS 2013 Building Corporation debt, principal, interest, account fees, etc. - separate EMS Enterprise Fund in 2015 recorded on Fund 287 TB Wastewater Cash Summary (12.3% of PW Building Total) (add to Wastewater Conversion Worksheet) Beginning Cash - 1/1/15 (per prior year audit)76,667.43 Lease Rental Paid by Wastewater 83,394.00#641-0630-793-37-11 and 12 Wastewater Principal Paid - $545,000.00 x 12.3%(67,035.00) Wastewater Interest Paid - $129,725.00 x 12.3%(15,955.30) Ending Cash - 12/31/15 77,071.13 EMS Cash Summary - 2013 Building Corporation Bonds (add to EMS Conversion Worksheet) Beginning Cash - 1/1/15 (as adjusted for Enterprise Fund)107,977.25 Interest Earnings 15.49 Lease Rental Paid by EMS 411,000.00 Account Fees(950.00) Principal Paid(215,000.00) Interest Paid(190,682.01) Ending Cash - 12/31/15 112,360.73 City of South Bend 6/18/2016 63 Trustee Conversion Statements Worksheet Account Number Account Number 12-31-15 Adjustments 12-31-15 Cash 752-0000-101-00-00 1,217,412 0 1,217,412 Fund Balance (per 12/31/14 CAFR)752-0000-271-00-00(4,139,414)0(4,139,414) Revenue Interest Income 752-0000-361-00-00(11,117)0(11,117) Transfers From City (Lease Rental)752-0000-392-00-00(4,863,500)0(4,863,500) Refunding Bond Proceeds - Par Amount 752-0000-393-00-00(32,905,579)1,455,579(31,450,000) Refunding Bond Proceeds - Par Amount 752-0000-398-00-00 0(1,682,169)(1,682,169) Transfers Between Trust Accounts --(7,272,438)7,272,438 0 Expenditures Paying Agent Fees 752-0000-472-38-03 2,002 0 2,002 Debt Service - Principal 752-0000-472-38-01 2,760,000 0 2,760,000 Debt Service - Interest 752-0000-472-38-02 2,085,665 0 2,085,665 Transfers Between Trust Accounts --7,272,438(7,272,438)0 Bond Issuance Costs 752-0000-472-31-10 145,842 0 145,842 Bond Issuance Costs - Underwriters Discount 752-0000-472-31-10 0 167,250 167,250 Bond Issuance Costs - Surety Policy Premium 752-0000-472-31-10 0 59,340 59,340 Debt Service - Principal Escrow 752-0000-472-38-01 4,003,660 0 4,003,660 US Bank Escrow Account Balance 1/1/15 - not in 2014 CAFR - Prior Period Adjustment(3,993,786)0(3,993,786) Payment to Bond Refunding Agent - Advanced Refunding 752-0000-472-38-04 35,698,809 0 35,698,809 Other - Account Close Out 752-0000-472-39-89 6 0 6 Totals 0 0 0 2015 Eddy Street Commons Refunding - closing 9/10/15 Par Amount 31,450,000 Net Premium 1,682,169 Debt Service Reserve Fund 2,932,028 2008 Operations and Reserve Trustee Account ($11,607.16 - $4,813)6,794 Other 249 Escrow Deposit - Advance Refunding(35,698,809) Cost of Issuance - Surety Policy(59,339) Cost of Issuance - Underwriter's Discount and Counsel Fees(167,250) Cost of Issuance - Crowe Horwath(40,000) Cost of Issuance - Standard & Poors(21,430) Cost of Issuance - Meridian Title(23,653) Cost of Issuance - Causey Demgen(2,500) Cost of Issuance - US Bank(4,250) Cost of Issuance - Faegre Baker Daniels(54,009)(372,431) Other 0 Net(0) Per closing memo and trustee statements City of South Bend Conversion Worksheet - Redevelopment Authority Debt Service December 31, 2014 City of South Bend 6/18/2016 Page 64 City of South Bend, Indiana 2015 Parks/EDIT Financial Statements December 31, 2015 Updated - March 22, 2015 Balance Name Account Number 12/31/15 Notes Capital Projects Fund Balance Sheet Cash 751-0000-101-00-00 4,995,003.88 Per trustee statement at 12/31/16 Accounts Payable 751-0000-202-00-00(44,772.50)Accounts payable paid in 2016 Fund Balance 751-0000-271-00-00 4,950,231.38 Income Statement Revenue Bond Proceeds - Par Value 751-1101-393-00-00 5,605,000.00 Bond closing on 8/4/15, per Crowe Horwath closing memo Bond Proceeds - Net Original Premium 751-1101-398-00-00 83,495.35 Bond closing on 8/4/15, per Crowe Horwath closing memo Interest Earnings 751-1101-361-00-00 354.71 Other Income 751-1101-360-00-00 0.00 Total Revenue 5,688,850.06 Expenditures Bond Issuance Costs - Underwriter's Discount 751-1101-452-79-31 76,957.45 Paid at closing, deducted from bond proceeds Bond Issuance Costs - Legal/Financial/Other 751-1101-452-79-31 170,943.04 Crowe Horwath, Frost Brown Todd, Faegre, S&P, IPREO Parks Improvements 751-1101-452-43-07 93,405.19 Includes $44,772.50 in accounts payable paid in 2016 Transfer Out to Debt Service Reserve Fund 751-1101-452-50-02 397,313.00 Transfer to debt service reserve on 12/4/15 Other 0.00 Total Expenditures 738,618.68 Net 4,950,231.38 Fund Balance - Beginning of Year 0.00 Fund Balance - End of Year 4,950,231.38 Debt Service Reserve Fund Balance Sheet Cash 757-0000-101-00-00 158,367.59 Per trustee statement at 12/31/15 - Bond Retirement Account - 0026872NS Cash 757-0000-101-00-00 397,319.10 Per trustee statement at 12/31/15 - Debt Service Reserve Account - 274834000 Fund Balance 757-0000-271-00-00 555,686.69 Revenue Transfer in from Capital Fund 757-1101-392-00-00 397,313.00 Transfer from capital fund on 12/4/15 Transfer in from EDIT 757-1101-392-00-00 83,333.35 Monthly principal paid by EDIT Fund - 5 x $16,666.67 - 408-0401-415-38-01 Transfer in from EDIT 757-1101-392-00-00 75,032.95 Monthly interest paid by EDIT Fund - 5 x $15,006.59 - 408-0401-415-38-02 Interest Earnings 757-1101-361-00-00 7.39 DSR - $6.10, Bond Retirement - $1.29 Other 757-1101-360-00-00 0.00 Total Revenue 555,686.69 Expenditures 0.00 Net 555,686.69 Fund Balance - Beginning of Year 0.00 Fund Balance - End of Year 555,686.69 City of South Bend 6/18/2016 Page 65