HomeMy WebLinkAbout05-2016 Departmental Financial ReportPeriod Ending:
Issued By:
City of South Bend
Monthly Departmental Financial Report
Page Contents
2 Narrative
3 Summaries
7 General Fund
22 Special Revenue Funds
58 Debt Service/Capital Project Funds
70 Enterprise Funds
96 Internal Service Funds
103 Trust Funds
106 Redevelopmemt Commission Funds
Distribution
Mayor Pete Buttigieg
Chief of Staff James Mueller
South Bend Common Council
Controller John Murphy
Deputy City Controller Jennifer Hockenhull
City Finance Director Rahman Johnson
Senior Budget Analyst Cecil Eastman
Department Heads
Fiscal Officers
May 31, 2016
Administration/Finance
May 2016
The Monthly Departmental Financial Report
The City of South Bend has developed the attached Monthly Departmental Financial Report to provide current year
financial information for each City fund, as well as individual departments within the General Fund, in a condensed format.
Information is provided for revenue, expenditures, encumbrances, cash balances and staffing levels. Also included in
this report are text boxes that allow departmental fiscal officers to provide an explanation of significant expenditure and
staffing variances and spending on major capital projects. Departmental fiscal officers are asked to complete the monthly
financial reports (“blue sheets”) for their funds and General Fund departments no later than the 18th of the month
following the reporting period. The staff of the Department of Administration & Finance then summarizes the data and
publishes this consolidated report no later than 30 days after the end of the reporting period.
The Monthly Departmental Financial Report supplements—but does not replace—other financial reports that the City
prepares such as the Monthly Financial Report, Controller’s Cash Report, the Department of Local Government Finance’s
Annual Financial Report (AFR), or the Comprehensive Annual Financial Report (CAFR).
Summary Trends & Observations
As of May 31, 2016, total revenue for the year was $84,824,673, 30% of estimated revenue. As of May 31, 2015 total
revenue received was $82,419,084 within the same funds. Property taxes are received in June and December each year
and were budgeted at $71,976,981 for 2016. Local income tax (LOIT, COIT and EDIT) receipts are budgeted to be $25.8
million in 2016, to be received in monthly installments of $2.15 million.
As of May 31, 2016, total expenditures were $106,928,862 and outstanding encumbrances were $50,654,935, a total
of $157,583,797 which represents 43% of the amended expenditure budget. Encumbrances are either holdovers
from previous years or obligations for the remainder of the year. If encumbrances were excluded, expenditures were
29% of the amended expenditure budget at the end of the period. Total expenditures were $113,368,621 as of May
31, 2015.
New for 2016, the 311 Call Center has now been placed in its own internal service fund, (Fund 279) and now appears as
its own line item within the Internal Service sections of the summary reports.
In May the City received a one‐time special distribution from the state for local option income tax (LOIT) totaling $5.6
million dollars. The state stipulated that 75% was to be used for infrastructure improvements and 25% could be used for
any governmental purpose. The state also instructed that cities set up Fund 257 – LOIT Special Distribution to account
for the funds. The City has done so and Fund 257 was seeded with $4,217,549 in May with the remainder deposited
into the Rainy Day Fund. The expenditure budget for this fund will be set up within the next couple of months. The
City has also decided to start accounting for other state‐funded programs in this fund and so its revenue budget was
increased by $650,000 in anticipation of reimbursements from INDOT.
We hope that you find this Monthly Departmental Financial Report useful in better understanding the finances of the
City of South Bend. If you have any questions regarding this report, please contact Cecil Eastman, Director of Financial
Services Code Enforcement at 574‐235‐9317.
2
City of South Bend
Monthly Department Financial Report
REVENUE SUMMARY
May 31, 2016
Values
Con
Fund
Type Dept Name
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
City Funds
General Fund 53,858,141 1,191,362 5,148,568 5,283,840 1,092,415 10%
Special Revenue
102 Rainy Day 1,445,850 1,410,597 1,440,393 20,220 5,457 100%
103 Excess Levy 20 - 7 5 13 37%
201 Parks & Recreation 11,179,799 309,942 993,953 941,286 10,185,846 9%
202 Motor Vehicle Highway 9,200,662 551,533 4,656,499 4,488,862 4,544,163 51%
203 Recreation Nonreverting 1,448,565 83,304 465,968 430,352 982,597 32%
209 Studebaker-Oliver Reverting Grants 587,250 600 46,653 57,106 540,597 8%
210 Economic Development State Grants 2,699,880 18,003 805,930 747 1,893,950 30%
211 Department of Community Investment (DCI)2,651,425 17,109 1,307,011 1,108,199 1,344,414 49%
212 Dept of Community Investment Grants 3,944,900 151,233 776,235 896,076 3,168,665 20%
216 Police State Seizures 36,000 118 16,677 1,246 19,323 46%
217 Gift, Donation, Bequest 185,800 381 1,036 3,246 184,764 1%
218 Police Curfew Violations 1,000 20 149 41 851 15%
219 Unsafe Building 985,240 55,310 528,042 - 457,198 54%
220 Law Enforcement Continuing Education 218,000 17,576 119,436 153,231 98,564 55%
227 Loss Recovery 7,660 530 3,933 41,676 3,727 51%
244 Emergency Phone System- - - 19 - 0%
249 Public Safety LOIT 6,797,160 566,310 2,832,326 2,696,788 3,964,834 42%
251 Local Roads & Streets 1,628,200 92,992 781,489 488,670 846,712 48%
257 LOIT Special Distribution 4,867,550 4,217,549 4,217,549 - 650,001 87%
258 Human Rights Federal Grant 165,040 411 140,059 25,064 24,981 85%
271 Eastrace Waterway 30 1 5 12 25 18%
273 Morris PAC / Palais Royale Marketing 18,250 1,426 6,827 3,276 11,423 37%
280 Police Block Grants 20 2 15 9 5 76%
281 Economic Develop. Commission-Revenue Bonds 150 15 109 64 41 72%
289 HAZMAT 10,000 17 127 13,866 9,873 1%
291 Indiana River Rescue 45,200 21,664 53,504 21,834 (8,304) 118%
292 Police Grants- - - 56,946 - 0%
294 Regional Police Academy 22,500 797 18,911 20,654 3,589 84%
295 COPS MORE Grant 92,000 652 33,535 36,278 58,465 36%
299 Police Federal Drug Enforcement 162,000 112 552 64,159 161,448 0%
404 County Option Income Tax 10,370,484 837,567 4,359,991 4,090,202 6,010,493 42%
408 Economic Development Income Tax 10,159,262 805,261 4,541,857 4,270,375 5,617,405 45%
410 Urban Development Action Grant 175,827 265 2,281 241,961 173,546 1%
655 Project Releaf 437,290 37,403 187,004 184,536 250,286 43%
705 Police K-9 Unit 2,020 2 15 508 2,005 1%
Special Revenue Total 69,545,034 9,198,701 28,338,078 20,357,515 41,206,956 41%
City Debt Service
313 Football Hall of Fame Debt Service 1,383,212 9,343 46,715 21,323 1,336,497 3%
City Debt Service Total 1,383,212 9,343 46,715 21,323 1,336,497 3%
Capital Project
377 Professional Sports Development 711,518 110,670 439,598 365,360 271,920 62%
401 Coveleski Stadium Capital 15,200 33 292 95 14,908 2%
403 Zoo Endowment 200 27 197 115 4 98%
405 Park Nonreverting Capital 162,500 1,154 4,387 7,609 158,113 3%
406 Cumulative Capital Development 526,737 4,648 24,075 22,936 502,662 5%
407 Cumulative Capital Improvement 435,700 151 151,188 348 284,512 35%
412 Major Moves Construction 1,111,733 58,775 716,568 376,659 395,165 64%
416 Morris Performing Arts Center Capital 103,000 20,552 41,383 31,778 61,617 40%
434 Community Revitalization Enhancement District- 57 271 136 (271) 0%
450 Palais Royale Historic Preservation 17,450 1,153 4,560 4,783 12,890 26%
677 Football Hall of Fame Capital 53,809 271 50,676 1,293 3,133 94%
Capital Project Total 3,137,847 197,492 1,433,193 811,111 1,704,654 46%
Enterprise
287 Emergency Medical Services Capital 2,075,500 2,041 1,319,900 397,059 755,600 64%
288 Emergency Medical Services Operating 5,085,012 388,068 2,372,479 1,916,663 2,712,533 47%
600 Consolidated Building Fund 3,517,968 122,312 1,118,975 1,437,718 2,398,993 32%
601 Parking Garages 1,064,671 100,046 448,357 409,655 616,314 42%
610 Solid Waste Operations 5,623,574 472,529 2,250,808 2,220,732 3,372,766 40%
611 Solid Waste Capital 925,397 160 562,237 284,052 363,160 61%
620 Water Works Operations 14,604,116 1,132,352 5,532,677 5,373,904 9,071,439 38%
622 Water Works Capital 15,000 1,573 11,446 7,242 3,554 76%
623 Water Works Bond Capital- - - 407 - 0%
624 Water Works Customer Deposit 8,400 830 6,016 3,474 2,384 72%
625 Water Works Sinking 2,049,681 170,870 854,030 852,412 1,195,651 42%
626 Water Works Bond Reserve 9,500 877 6,405 2,351 3,095 67%
629 Water Works Reserve Operations & Maintenance 175,166 1,341 236,694 155,271 (61,528) 135%
640 Sewer Repair Insurance 571,241 52,682 265,507 257,548 305,734 46%
641 Sewage Works Operations 36,711,600 3,279,755 15,625,770 14,318,008 21,085,830 43%
642 Sewage Works Capital 2,532,000 4,288 33,166 4,008,563 2,498,834 1%
3
City of South Bend
Monthly Department Financial Report
REVENUE SUMMARY
May 31, 2016
Values
Con
Fund
Type Dept Name
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Budget
Balance
Percent of
Budget
643 Sewage Works Reserve Operations & Maint.552,997 2,492 912,795 264,348 (359,798) 165%
649 Sewage Sinking 9,274,391 762,852 3,812,149 3,872,150 5,462,242 41%
653 Sewage Debt Service Reserve 1,300 524 1,746 - (446) 134%
659 Sewer Bond 2011 2,000 127 922 2,827 1,078 46%
661 Sewer Bond 2012 70,000 6,661 52,828 39,033 17,172 75%
664 2013A Cost of Issuance Fund 40 2 18 10 22 45%
666 2015 Sewer Bond Issuance 130 4 94 - 36 72%
670 Century Center 3,983,787 265,287 1,798,856 1,400,629 2,184,931 45%
671 Century Center Capital 500 82 413 164 87 83%
672 Century Center Energy Conservation Debt Svc 237,418 107,725 107,742 50,000 129,676 45%
Enterprise Total 89,091,389 6,875,479 37,332,028 37,274,219 51,759,361 42%
Internal Service
222 Central Services 8,234,637 633,048 3,098,183 3,296,541 5,136,454 38%
224 Central Services Capital 130,519 89 705 - 129,814 1%
226 Liability Insurance 2,256,883 185,876 955,519 519,763 1,301,364 42%
278 Take Home Vehicle Police 64,400 9,108 46,972 52,521 17,428 73%
279 311 Call Center 499,358 40,281 198,069 - 301,290 40%
711 Self-Funded Employee Benefits 17,176,345 1,406,479 7,087,312 6,104,451 10,089,033 41%
713 Unemployment Compensation 107,282 12,190 28,086 42,931 79,196 26%
Internal Service Total 28,469,424 2,287,071 11,414,845 10,016,206 17,054,579 40%
Trust & Agency
701 Firefighters Pension 5,447,592 - 1,061 4,615 5,446,531 0%
702 Police Pension 6,133,500 - 2,773 1,546 6,130,727 0%
730 City Cemetery 150 16 113 66 37 76%
Trust & Agency Total 11,581,242 16 3,947 6,228 11,577,295 0%
City Funds Total 257,066,289 19,759,462 83,717,375 73,770,442 125,731,756 33%
Redevelopment Commission Controlled Funds
Tax Increment Financing
324 River West Development Area (Airport TIF)19,236,864 285,004 735,703 6,946,240 18,501,161 4%
422 TIF - West Washington 435,500 819 5,962 2,719 429,538 1%
425 Redevelopment Retail & Leighton Plaza 172,703 15,392 54,830 71,583 117,873 32%
429 River East Development Area (NE Dev TIF)2,807,000 4,077 29,832 1,462,724 2,777,168 1%
430 TIF - Southside Development #1 2,433,000 3,168 23,722 10,674 2,409,278 1%
435 TIF - Douglas Road 320,750 7 334 278 320,416 0%
436 River East Residential (NE Res TIF)3,162,422 - 213,108 1,571 2,949,314 7%
Tax Increment Financing Total 28,568,239 308,467 1,063,491 8,495,789 27,504,748 4%
Redevelopment
433 Redevelopment General 152 5 35 24 117 23%
439 Certified Technology Park 14,637 1,174 8,996 11,742 5,641 61%
454 Airport Urban Enterprise Zone 3,900 207 1,509 883 2,391 39%
619 Blackthorn Operations- - - 119,297 - 0%
Redevelopment Total 18,689 1,386 10,539 131,946 8,150 56%
Debt Service
315 Redevelopment Bond - Airport Taxable 5,000 566 4,122 2,429 878 82%
317 Coveleski Debt Service Reserve 1,800 277 2,018 1,181 (218) 112%
328 Redevelopment Bond - Palais Royale 6,000 945 6,887 4,058 (887) 115%
432 TIF - Southside Development #3 25,000 2,697 20,242 13,239 4,758 81%
Debt Service Total 37,800 4,485 33,268 20,906 4,532 88%
Redevelopment Commission Controlled Funds Tota 28,624,728 314,339 1,107,299 8,648,641 27,517,429 4%
Grand Total 285,691,017 20,073,801 84,824,673 82,419,084 153,249,186 30%
4
City of South Bend
Monthly Department Financial Report
EXPENDITURE SUMMARY
May 31, 2016
Co
ntr
ol
Fund
Type Department Name
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget
City Funds
General Fund
101-0101 Mayor's Office 749,883 48,335 255,702 290,327 133 494,049 34%
101-0104 311 Call Center 5,933 - 3,810 204,324 2,123 - 100%
101-0201 City Clerk 443,475 32,713 159,709 142,972 28,380 255,386 42%
101-0301 Common Council 522,735 32,488 192,130 248,422 76,843 253,762 51%
101-0302 WNIT Contract 43,000 - 43,000 43,000 - - 100%
101-0401 Administration & Finance 2,227,488 153,924 679,266 752,011 35,856 1,512,365 32%
101-0404 Morris Performing Arts Center 1,129,897 89,432 414,661 415,508 53,078 662,158 41%
101-0405 Palais Royale 498,438 37,155 190,599 178,851 47,385 260,454 48%
101-0501 Legal Department 1,036,772 77,517 385,121 381,053 17,004 634,647 39%
101-0602 Engineering 1,225,137 85,036 407,533 372,400 122,904 694,700 43%
101-0801 Police Department 26,399,474 1,928,032 9,391,700 10,147,286 127,412 16,880,362 36%
101-0802 Communications Center 1,479,012 123,251 616,255 778,300 862,757 - 100%
101-0901 Fire Department 18,210,989 1,471,613 7,217,144 7,889,395 233,619 10,760,226 41%
101-0905 Fire LOIT 2013- - - 411 - - 0%
101-1008 Human Rights 371,226 23,375 136,194 159,544 5,923 229,109 38%
101-1201 Code Enforcement 202,164 - 202,164 (710) - (0) 100%
General Fund Total 54,545,623 4,102,871 20,294,988 22,003,096 1,613,417 32,637,218 40%
Special Revenue
103 Excess Levy 3,688 - 3,648 - - 40 99%
201 Parks & Recreation 11,248,697 861,122 4,225,021 4,352,272 471,065 6,409,053 42%
202 Motor Vehicle Highway 10,977,409 721,136 3,629,225 3,585,215 257,908 7,090,276 35%
203 Recreation Nonreverting 1,459,754 144,795 368,288 344,169 141,331 950,135 35%
209 Studebaker-Oliver Reverting Grants 1,683,250 27,101 69,373 34,562 413,877 1,200,000 29%
210 Economic Development State Grants 2,522,519 - 1,494,282 430,203 599,011 429,226 83%
211 Department of Community Investment (DCI)2,687,313 207,513 939,794 986,169 39,562 1,707,956 36%
212 Dept of Community Investment Grants 7,356,963 74,785 724,680 1,215,173 3,015,528 3,616,755 51%
216 Police State Seizures 36,000 - - - - 36,000 0%
217 Gift, Donation, Bequest 362,500 - - 81,093 - 362,500 0%
218 Police Curfew Violations 1,000 - - - - 1,000 0%
219 Unsafe Building 926,497 108,516 283,589 - 311,405 331,503 64%
220 Law Enforcement Continuing Education 743,508 22,588 99,915 126,405 63,265 580,228 22%
227 Loss Recovery 480,311 - 23,216 2,254,417 107,095 350,000 27%
249 Public Safety LOIT 6,600,626 519,490 2,548,369 2,818,828 - 4,052,257 39%
251 Local Roads & Streets 2,242,944 109,173 439,671 161,834 567,832 1,235,441 45%
258 Human Rights Federal Grant 221,838 20,577 68,760 81,403 9,394 143,685 35%
271 Eastrace Waterway- - - 2,098 - - 0%
273 Morris PAC / Palais Royale Marketing 18,878 2,457 2,457 2,454 - 16,422 13%
289 HAZMAT 10,000 - 1,170 21,542 - 8,830 12%
291 Indiana River Rescue 95,300 6,280 12,672 44,790 6,799 75,829 20%
292 Police Grants 55,373 1,000 31,964 15,296 23,409 - 100%
294 Regional Police Academy 22,500 632 2,199 24,793 - 20,301 10%
295 COPS MORE Grant 102,245 16,748 27,937 27,501 10,575 63,733 38%
299 Police Federal Drug Enforcement 168,965 - 12,042 56,324 - 156,923 7%
404 County Option Income Tax 15,191,448 842,370 5,553,922 4,267,399 1,869,960 7,767,566 49%
408 Economic Development Income Tax 10,560,181 80,832 3,626,285 3,688,180 637,724 6,296,172 40%
410 Urban Development Action Grant 238,173 - 146,068 146,068 - 92,106 61%
655 Project Releaf 528,358 2,928 401,529 49,477 - 126,829 76%
705 Police K-9 Unit 2,020 - - 970 - 2,020 0%
Special Revenue Total 76,548,258 3,770,043 24,736,074 24,818,634 8,545,740 43,122,787 43%
City Debt Service
313 Football Hall of Fame Debt Service 1,268,015 - 636,000 636,000 - 632,015 50%
City Debt Service Total 1,268,015 - 636,000 636,000 - 632,015 50%
Capital Project
377 Professional Sports Development 838,052 - 473,088 481,573 - 364,965 56%
401 Coveleski Stadium Capital 22,000 - 22,000 - - - 100%
405 Park Nonreverting Capital 268,333 46,292 52,334 21,619 48,340 167,659 38%
406 Cumulative Capital Development 526,737 135,726 304,922 304,922 - 221,815 58%
407 Cumulative Capital Improvement 365,907 - 184,125 183,750 - 181,782 50%
412 Major Moves Construction 2,385,033 146,498 532,138 800,073 559,659 1,293,236 46%
416 Morris Performing Arts Center Capital 78,923 315 18,225 25,958 2,789 57,909 27%
434 Community Revitalization Enhancement District- - - 3,897 - - 0%
677 Football Hall of Fame Capital 84,801 3,043 32,831 26,740 3,864 48,106 43%
Capital Project Total 4,569,786 331,875 1,619,662 1,848,531 614,652 2,335,472 49%
Enterprise
287 Emergency Medical Services Capital 2,727,611 432,134 585,053 35,728 10,660 2,131,898 22%
288 Emergency Medical Services Operating 6,140,643 529,369 2,212,268 1,255,887 48,341 3,880,034 37%
600 Consolidated Building Fund 3,524,477 246,520 1,251,693 1,284,660 126,188 2,146,596 39%
601 Parking Garages 1,393,469 57,510 348,404 408,158 497,713 547,352 61%
610 Solid Waste Operations 5,597,412 380,928 2,110,420 2,160,456 448,093 3,038,899 46%
611 Solid Waste Capital 925,197 20,064 366,205 318,816 717 558,274 40%
620 Water Works Operations 17,047,657 1,253,846 6,061,075 5,821,985 869,758 10,116,824 41%
5
City of South Bend
Monthly Department Financial Report
EXPENDITURE SUMMARY
May 31, 2016
Current
Amended
Budget
Current Month
Actual
Current YTD
Actual
Prior YTD
Actual
Current
Encumbrances
Budget
Balance
Percent of
Budget
Co
ntr Fund
ol Type Department Name
622 Water Works Capital 821,797 - 6,750 86,334 162,797 652,250 21%
623 Water Works Bond Capital- - - 53,743 - - 0%
624 Water Works Customer Deposit 8,400 830 4,048 2,619 - 4,352 48%
625 Water Works Sinking 2,049,681 365 1,499 1,035 - 2,048,182 0%
626 Water Works Bond Reserve 9,500 - 2,050 7,374 - 7,450 22%
629 Water Works Reserve Operations & Maintenance 10,000 1,341 6,327 3,840 - 3,673 63%
640 Sewer Repair Insurance 549,413 60,773 220,918 223,647 25,957 302,538 45%
641 Sewage Works Operations 40,097,438 2,561,181 12,816,963 15,761,774 2,657,874 24,622,601 39%
642 Sewage Works Capital 7,631,946 126,925 1,096,392 772,690 4,058,749 2,476,805 68%
643 Sewage Works Reserve Operations & Maint.16,000 2,492 11,288 6,287 - 4,712 71%
649 Sewage Sinking 9,274,298 1,145,856 1,148,456 303,119 - 8,125,842 12%
659 Sewer Bond 2011 172,088 - - 1,085,357 162,482 9,606 94%
661 Sewer Bond 2012 20,187,062 284,179 2,083,844 906,245 10,875,581 7,227,637 64%
666 2015 Sewer Bond Issuance 2,500 - 2,500 - - - 100%
670 Century Center 3,972,438 370,652 1,613,469 1,548,163 - 2,358,969 41%
671 Century Center Capital 188,621 - 38,747 116,156 - 149,874 21%
672 Century Center Energy Conservation Debt Svc 237,132 - 140,609 - - 96,523 59%
Enterprise Total 122,584,780 7,474,965 32,128,978 32,164,073 19,944,909 70,510,892 42%
Internal Service
222 Central Services 8,306,979 634,188 2,984,925 3,246,998 1,877,730 3,444,324 59%
224 Central Services Capital 305,584 112,077 135,447 - 52,418 117,720 61%
226 Liability Insurance 3,120,348 171,540 664,363 1,178,398 73,982 2,382,003 24%
278 Take Home Vehicle Police 10,000 - 53 - - 9,947 1%
279 311 Call Center 499,357 40,281 198,068 - 2,625 298,663 40%
711 Self-Funded Employee Benefits 17,378,890 1,326,426 6,623,368 5,691,633 492,584 10,262,937 41%
713 Unemployment Compensation 113,882 10,387 29,293 42,416 15,400 69,189 39%
Internal Service Total 29,735,040 2,294,900 10,635,518 10,159,444 2,514,740 16,584,783 44%
Trust & Agency
701 Firefighters Pension 5,464,843 414,902 2,176,111 2,198,675 - 3,288,732 40%
702 Police Pension 6,797,398 520,015 2,736,679 2,678,491 - 4,060,719 40%
730 City Cemetery 20,000 - - - - 20,000 0%
Trust & Agency Total 12,282,241 934,917 4,912,790 4,877,166 - 7,369,451 40%
City Funds Total 301,533,743 18,909,571 94,964,011 96,506,944 33,233,458 173,192,617 43%
Redevelopment Commission Controlled Funds
Tax Increment Financing
324 River West Development Area (Airport TIF)44,502,077 907,744 8,729,992 6,555,668 8,882,182 26,889,904 40%
420 Tax Incremental Financing (TIF) - Downtown- - - 4,088,473 - - 0%
422 TIF - West Washington 1,403,366 1,350 10,372 30,294 306,794 1,086,200 23%
425 Redevelopment Retail & Leighton Plaza 160,406 6,436 30,426 52,831 - 129,980 19%
426 TIF - Central Medical Service Area- - - 2,294,533 - - 0%
429 River East Development Area (NE Dev TIF)8,335,159 35,949 133,796 138,947 4,430,592 3,770,771 55%
430 TIF - Southside Development #1 7,411,815 421,414 720,028 572,082 3,797,709 2,894,078 61%
435 TIF - Douglas Road 354,200 - 140,000 169,620 4,200 210,000 41%
436 River East Residential (NE Res TIF)3,430,000 - 1,684,089 1,711,589 - 1,745,911 49%
Tax Increment Financing Total 65,597,023 1,372,892 11,448,703 15,614,037 17,421,477 36,726,843 44%
Redevelopment
433 Redevelopment General 4,500 - - - - 4,500 0%
439 Certified Technology Park 2,692,913 - 142,913 502,001 - 2,550,000 5%
454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0%
619 Blackthorn Operations- - - 181,484 - - 0%
Redevelopment Total 2,747,413 - 142,913 683,485 - 2,604,500 5%
Debt Service
315 Redevelopment Bond - Airport Taxable 14,000 566 2,771 1,829 - 11,229 20%
328 Redevelopment Bond - Palais Royale 15,000 945 4,630 3,056 - 10,370 31%
432 TIF - Southside Development #3 490,503 - 365,835 559,269 - 124,668 75%
Debt Service Total 519,503 1,511 373,236 564,154 - 146,267 72%
Redevelopment Commission Controlled Funds Total 68,863,939 1,374,403 11,964,851 16,861,676 17,421,477 39,477,611 43%
Grand Total 370,397,682 20,283,974 106,928,862 113,368,621 50,654,935 212,670,228 43%
6
Fund/Department Name Month May
Fund/Department Number 101-0101 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 749,283 48,335 255,292 290,227 - 493,991 34%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - 50 - - 0%
Other Income 600 - 410 50 - 190 68%
Transfers In- - - - - - 0%
Total Revenue 749,883 48,335 255,702 290,327 - 494,181 34%
Personnel 685,492 43,949 226,916 271,500 - 458,576 33%
Supplies 3,662 70 792 5,034 119 2,752 25%
Services 60,139 4,169 27,700 13,096 14 32,425 46%
Debt Service 590 147 294 697 - 296 50%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
749,883 48,335 255,702 290,327 133 494,049 34%
Net- - - - (133) 133
Cash Balance- -
Full Time 7.00 6.00 6.00
Part-Time /Seasonal/Temporary 2.00 1.00 1.00
Total 9.00 7.00 7.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Mayor's Office
There are no capital projects budgeted for 2016.
Expenditures
Revenue
Total Expenditures
Staffing
Expenditures are in line with budgeted expectations for 2016. Currently, the Mayor's office is down one position as the position of Deputy Chief of
Staff to the Mayor, is vacant.
Form 37
Fund/Department Name Month May
Fund/Department Number 101-0104 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 3,708 - - - - 3,708 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 2,225 - 3,810 204,324 - (1,585) 171%
Transfers In- - - - - - 0%
Total Revenue 5,933 - 3,810 204,324 - 2,123 64%
Personnel- - - 180,326 - - 0%
Supplies 2,350 - 1,629 1,518 721 - 100%
Services 3,583 - 2,181 22,480 1,402 - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
5,933 - 3,810 204,324 2,123 - 100%
Net- - - - (2,123) 2,123
Cash Balance- -
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
311 Call Center
Expenditures
Revenue
Total Expenditures
Staffing
As of January 1, 2016, the 311 Call Center is now in its own internal service fund, Fund 279. The only budgeted items are remaining encumbrances
from 2015--purchase orders that haven't been invoiced by the vendors yet.
Form 38
Fund/Department Name Month May
Fund/Department Number 101-0201 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 443,475 32,713 159,709 142,972 - 283,766 36%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 443,475 32,713 159,709 142,972 - 283,766 36%
Personnel 332,855 23,656 124,903 128,366 - 207,952 38%
Supplies 7,582 822 4,703 761 486 2,393 68%
Services 103,038 8,235 30,103 13,845 27,894 45,041 56%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
443,475 32,713 159,709 142,972 28,380 255,386 42%
Net- - - - (28,380) 28,380
Cash Balance- -
Full Time 5.00 5.00 5.00
Part-Time /Seasonal/Temporary- - -
Total 5.00 5.00 5.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
City Clerk
This year, no capital projects have been budgeted.
Expenditures
Revenue
Total Expenditures
Staffing
Expenditures are consistent with normal operating costs.
Form 39
Fund/Department Name Month May
Fund/Department Number 101-0301 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 522,485 32,488 192,130 248,074 - 330,355 37%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations 250 - - 148 - 250 0%
Other Income- - - 200 - - 0%
Transfers In- - - - - - 0%
Total Revenue 522,735 32,488 192,130 248,422 - 330,605 37%
Personnel 279,671 22,809 110,754 87,236 25,751 143,165 49%
Supplies 8,936 94 5,589 665 742 2,605 71%
Services 234,128 9,584 75,786 160,521 50,350 107,992 54%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
522,735 32,488 192,130 248,422 76,843 253,762 51%
Net- - - - (76,843) 76,843
Cash Balance- -
Full Time 9.00 9.00 9.00
Part-Time /Seasonal/Temporary- - -
Total 9.00 9.00 9.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Common Council
Expenditures
Revenue
Total Expenditures
Staffing
There are nine (9) Council Members. Last year, expenditures higher than normal in the services category due to unforseen legal expenses.
Form 310
Fund/Department Name Month May
Fund/Department Number 101-0302 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 43,000 - 43,000 43,000 - - 100%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 43,000 - 43,000 43,000 - - 100%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 43,000 - 43,000 43,000 - - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
43,000 - 43,000 43,000 - - 100%
Net- - - - - -
Cash Balance- -
Full Time- -
Part-Time /Seasonal/Temporary- -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
WNIT Contract
Expenditures
Revenue
Total Expenditures
Staffing
This annual expenditure was previously paid from the Council department (101-0301) but was segregated upon the Council's request. The invoice
was received and paid in April.
Form 311
Fund/Department Name Month May
Fund/Department Number 101-0401 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 2,213,890 153,924 665,719 751,455 - 1,548,171 30%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 13,598 - 13,548 556 - 50 100%
Transfers In- - - - - - 0%
Total Revenue 2,227,488 153,924 679,266 752,011 - 1,548,222 30%
Personnel 1,978,924 119,398 596,802 690,048 - 1,382,122 30%
Supplies 42,034 2,202 7,704 13,798 5,724 28,606 32%
Services 201,358 32,116 72,640 46,878 30,132 98,586 51%
Debt Service 5,172 209 2,121 1,286 - 3,051 41%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
2,227,488 153,924 679,266 752,011 35,856 1,512,365 32%
Net- - - - (35,856) 35,856
Cash Balance- -
Full Time 23.00 21.00
Part-Time /Seasonal/Temporary- 2.00
Total 23.00 23.00 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Administration & Finance
None
Expenditures
Revenue
Total Expenditures
Staffing
Transferred Chief Technology Officer to COIT for 2015 budget and added new HR Generalist position. Overall spending appears consistent with
expectations. Full time excludes 4 IT/Innovation employees who are paid from COIT. Encumbrances relate to an outstanding contract for diversity
consulting which will take place in 2016.
Form 312
Fund/Department Name Month May
Fund/Department Number 101-0404 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 179,897 (56,002) 9,600 126,831 - 170,297 5%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 943,000 144,176 402,858 285,994 - 540,142 43%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 7,000 1,259 2,203 2,683 - 4,797 31%
Transfers In- - - - - - 0%
Total Revenue 1,129,897 89,432 414,661 415,508 - 715,236 37%
Personnel 823,612 60,993 291,621 298,394 100 531,891 35%
Supplies 22,698 1,630 4,401 8,145 9,602 8,694 62%
Services 283,587 26,810 118,639 108,969 5,498 159,451 44%
Debt Service- - - - 37,878 (37,878) 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,129,897 89,432 414,661 415,508 53,078 662,158 41%
Net- - - - (53,078) 53,078
Cash Balance- -
Full Time 12.00 12.00
Part-Time /Seasonal/Temporary 4.00 4.00
Total 16.00 16.00 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
Total Expenditures
Staffing
New Catering Contract in effect starting with February 2016
There are no Capital Expenses budgeted for this year. This is an Operating Budget. By Ordinance, Fund 416 is used to support renovating,
remodeling, or, otherwise improving the facilities and / or service to the patrons at the Morris Performing Arts Center. There are no Capital
Expenses / Projects budgeted this year.
2016 City of South Bend
Monthly Financial Report
Morris Performing Arts Center
Revenue
Expenditures
Form 313
Fund/Department Name Month May
Fund/Department Number 101-0405 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 174,426 (6,370) 101,653 77,411 - 25,389 58%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 301,572 40,581 84,050 95,289 - 217,522 28%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 22,440 2,944 4,896 6,151 - 17,544 22%
Transfers In- - - - - - 0%
Total Revenue 498,438 37,155 190,599 178,851 - 260,454 38%
Personnel 244,557 20,698 103,447 101,007 - 141,110 42%
Supplies 28,855 783 8,809 3,090 3,054 16,992 41%
Services 225,026 15,675 78,342 74,193 44,331 102,353 55%
Debt Service- - - - - - 0%
Capital- - - 562 - - 0%
Transfers Out- - - - - - 0%
498,438 37,155 190,599 178,851 47,385 260,454 48%
Net- - - - (47,385) -
Cash Balance- -
Full Time 2.00 3.00 3.00
Part-Time /Seasonal/Temporary 1.00 - -
Total 3.00 3.00 3.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Palais Royale
No Capital expenditures budgeted for 2016.
Expenditures
Revenue
Total Expenditures
Staffing
One Part-Time / Seasonal / Temporary position was eliminated and a full time employee was added (needed for the day to day operations).
Form 314
Fund/Department Name Month May
Fund/Department Number 101-0501 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 986,772 77,517 347,403 362,430 - 639,369 35%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 50,000 - 37,719 18,623 - 12,281 75%
Transfers In- - - - - - 0%
Total Revenue 1,036,772 77,517 385,121 381,053 - 651,651 37%
Personnel 984,630 73,238 366,388 361,030 - 618,242 37%
Supplies 3,712 - 551 3,118 878 2,284 38%
Services 47,158 3,961 17,547 16,270 16,126 13,485 71%
Debt Service 1,272 318 635 635 - 637 50%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,036,772 77,517 385,121 381,053 17,004 634,647 39%
Net- - - - (17,004) 17,004
Cash Balance- -
Full Time 11.60 11.60
Part-Time /Seasonal/Temporary- -
Total 11.60 11.60 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Legal Department
Expenditures
Revenue
Total Expenditures
Staffing
The Other Income of $50,000 is reimbursement for legal expenses from TIF funds which was received in November 2015. Spending appears to be
on track with budgeted figures.
Form 315
Fund/Department Name Month May
Fund/Department Number 101-0602 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 1,090,688 83,670 372,123 370,769 - 718,565 34%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 134,449 1,366 35,410 1,632 - 99,039 26%
Transfers In- - - - - - 0%
Total Revenue 1,225,137 85,036 407,533 372,400 - 817,604 33%
Personnel 776,239 48,401 244,296 246,472 260 531,683 32%
Supplies 66,447 5,338 44,001 17,777 4,689 17,757 73%
Services 358,063 28,005 109,824 102,905 116,659 131,580 63%
Debt Service 24,388 3,292 9,412 5,246 1,296 13,680 44%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,225,137 85,036 407,533 372,400 122,904 694,700 43%
Net- - - - (122,904) 122,904
Cash Balance- -
Full Time 7.93 7.39
Part-Time /Seasonal/Temporary 1.41 1.41
Total 9.34 8.80
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Engineering
Expenditures
Revenue
Total Expenditures
Staffing
The Engineering Department oversees the design and execution of the City's construction projects.
$4K in encumbrance for Supplies is for the continued remodeling of the Engineering offices. $116K in encumbrance for Services include $73K for
updating the City construction standards and $39K for water system evaluation. Other income includes reimbursement from the River West TIF for
80% of the salary of an engineer.
Staffing is short by one position.
Form 316
Fund/Department Name Month May
Fund/Department Number 101-0801 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 26,061,774 1,906,694 9,249,851 10,067,703 - 16,811,923 35%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - 25 - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations 7,500 - - - - 7,500 0%
Other Income 330,200 21,338 141,849 79,558 - 188,351 43%
Transfers In- - - - - - 0%
Total Revenue 26,399,474 1,928,032 9,391,700 10,147,286 - 17,007,774 36%
Personnel 23,573,968 1,709,568 8,455,590 8,973,439 - 15,118,378 36%
Supplies 346,456 46,621 136,379 185,684 35,060 175,017 49%
Services 2,471,050 171,407 797,105 985,352 92,352 1,581,593 36%
Debt Service 8,000 436 2,626 2,811 - 5,374 33%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
26,399,474 1,928,032 9,391,700 10,147,286 127,412 16,880,362 36%
Net- - - - (127,412) 127,412
Cash Balance- -
Full Time 268.00 259.00 259.00
Part-Time /Seasonal/Temporary 60.00 25.00 25.00
Total 328.00 284.00 284.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Department
Expenditures
Revenue
Total Expenditures
Staffing
This fund includes the expenditures for 222 of the 260 budgeted Police officers and 46 full time civilian staff. Fund 249 contains the funding for 38 of
the 260 Police officers that are funded by the LOIT. The 2016 Personnel Expenditures are less the prior year amount due to the the fact that there
were ten payrolls paid through May 2016 compared to eleven through May 2015. This decrease was offset by increases in Police salaries and
transfer of five officer's salaries from the LOIT to the General Fund. The decrease in Service expenditures in 2016 compared to 2015 is due to
reduced legal expenditures and the timing of expenditures for ShotSpotter in 2016.
Form 317
Fund/Department Name Month May
Fund/Department Number 101-0802 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 1,479,012 123,251 616,255 778,300 - 862,757 42%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,479,012 123,251 616,255 778,300 - 862,757 42%
Personnel- - - 135,150 - - 0%
Supplies- - - - - - 0%
Services 1,479,012 123,251 616,255 643,150 862,757 - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,479,012 123,251 616,255 778,300 862,757 - 100%
Net- - - - (862,757) 862,757
Cash Balance- -
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Communications Center
Expenditures
Revenue
Total Expenditures
Staffing
Prior to December 31, 2014, this fund captured the cost of 35 of the 38 civilians and equipment to maintain the 911 communication center. Effective
January 1, 2015 the County PSAP has consolidated the 911 call centers and SBPD no longer maintains a call center. The 2015 Personnel costs
are the 2014 salary costs for the Communications staff paid in 2015. There are no additional salaries to be paid. The Services budget is the annual
amount that the County will charge SBPD as a participant in using the PSAP.
Form 318
Fund/Department Name Month May
Fund/Department Number 101-0901 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 18,198,989 1,471,364 7,205,516 7,760,710 10,993,473 40%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 6,000 249 1,593 124,313 - 4,407 27%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 6,000 - 10,035 4,372 - (4,035) 167%
Transfers In- - - - - - 0%
Total Revenue 18,210,989 1,471,613 7,217,144 7,889,395 - 10,993,845 40%
Personnel 16,320,838 1,269,448 6,386,471 7,305,734 132,402 9,801,965 40%
Supplies 387,643 46,992 126,529 57,795 32,081 229,033 41%
Services 1,502,508 155,173 704,144 525,867 69,136 729,228 51%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
18,210,989 1,471,613 7,217,144 7,889,395 233,619 10,760,226 41%
Net- - - - (233,619) 233,619
Cash Balance- -
Full Time 181.00 169.00
Part-Time /Seasonal/Temporary- -
Total 181.00 169.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Fire Department
The Fire Department uses EMS Operating Fund 288 to capture revenue gererated by ambulance calls. All capital projects relating to the Fire
Department operations are run through Fund 287. For that reason, you will not see expenses related to purchasing fire apparatus, or capital
improvements to buildings in the General Fund.
Expenditures
Revenue
Total Expenditures
Staffing
The South Bend Fire Department is budgeted to have 250 sworn firefighters and 7 civilian full time employees. 32 firefighters are paid directly
through the Public Safety LOIT. 47 Sworn and 4 civilian employees' costs are allocated to Fund 288 EMS Operations. We hold a lengthy
recruitment process every 2 years and hire individuals in groups of 6-10 as needed while that list is in effect. We also employ civilian administrative
staff that handle payroll, purchasing and billing for our ambulance service.
Form 319
Fund/Department Name Month May
Fund/Department Number 101-1008 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 371,226 23,375 136,194 159,544 - 235,032 37%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 371,226 23,375 136,194 159,544 - 235,032 37%
Personnel 298,643 22,134 112,952 119,897 - 185,691 38%
Supplies 1,546 30 377 572 500 669 57%
Services 71,037 1,211 22,865 28,667 5,423 42,750 40%
Debt Service- - - - - - 0%
Capital- - - 10,407 - - 0%
Transfers Out- - - - - - 0%
371,226 23,375 136,194 159,544 5,923 229,109 38%
Net- - - - (5,923) 5,923
Cash Balance- -
Full Time 4.00 4.00 4.00
Part-Time /Seasonal/Temporary- - -
Total 4.00 4.00 4.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Human Rights
Expenditures
Revenue
Total Expenditures
Staffing
Expenditures are consistent with normal operating costs.
Form 320
Fund/Department Name Month May
Fund/Department Number 101-1201 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes/Non-Dept Revenue 202,164 - 202,164 (710) - (0) 100%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 202,164 - 202,164 (710) - (0) 100%
Personnel- - - - - - 0%
Supplies- - - (710) - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 202,164 - 202,164 - - (0) 100%
202,164 - 202,164 (710) - (0) 100%
Net- - - - - -
Cash Balance- -
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Code Enforcement
Expenditures
Revenue
Total Expenditures
Staffing
This department is being used solely to track the General Fund transfer to the Unsafe Building fund (219).
Form 321
Fund/Department Name Month May
Fund/Department Number 102 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes 1,405,850 1,405,850 1,405,850 - - 0 100%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 40,000 4,748 34,543 20,220 - 5,457 86%
Bond Proceeds- - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,445,850 1,410,597 1,440,393 20,220 - 5,457 100%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 1,445,850 1,410,597 1,440,393 20,220 - 5,457
Cash Balance 10,132,500 8,662,408
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Rainy Day
N/A
Expenditures
Revenue
Total Expenditures
Staffing
This month, the City received a one-time special distribution in the amount of $1, 405,580 per SEA 67. This refers to a county's trust account
maintained under the former local income tax laws. Per the new section, the State Budget Agency will make a one-time special distribution to each
county having a positive balance in the county's trust account as of December 31, 2014. No expenditures are budgeted in this fund. The
establishment of a Rainy Day Fund is looked upon favorably by bond rating agencies and is one of the factors resulting in South Bend's good AA
bond rating with Standard & Poor's.
Form 322
Fund/Department Name Month May
Fund/Department Number 103 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 20 - 7 5 - 13 37%
Bond Proceeds- - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 20 - 7 5 - 13 37%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 3,688 - 3,648 - - 40 99%
3,688 - 3,648 - - 40 99%
Net(3,668) - (3,641) 5 - (27)
Cash Balance 25 3,653
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Excess Levy
N/A
Expenditures
Revenue
Total Expenditures
Staffing
A small excess of property tax was received in December 2014. The balance will be rolled into the General Fund in 2016.
Form 323
Fund/Department Name Month May
Fund/Department Number 201 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 7,487,000 - - - - 7,487,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes 1,581,265 77,189 385,945 368,681 - 1,195,320 24%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 1,946,740 209,619 530,754 496,154 - 1,415,987 27%
Interest Earnings 10,000 812 15,183 5,234 - (5,183) 152%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 154,794 22,323 62,071 71,216 - 92,723 40%
Transfers In- - - - - - 0%
Total Revenue 11,179,799 309,942 993,953 941,286 - 10,185,846 9%
Personnel 7,222,560 545,000 2,540,093 2,572,795 6,105 4,676,362 35%
Supplies 1,139,754 142,828 384,244 430,420 265,954 489,556 57%
Services 2,572,061 171,305 1,181,696 1,251,183 199,006 1,191,358 54%
Debt Service 178,822 1,989 118,989 97,874 - 59,833 67%
Capital 50,000 - - - 50,000 0%
Transfers Out 85,500 - - - 85,500 0%
11,248,697 861,122 4,225,021 4,352,272 471,065 6,552,610 42%
Net(68,898) (551,180) (3,231,069) (3,410,986) (471,065) 3,633,236
Cash Balance 710,069 114,005
Full Time 90.00 89.00 89.00
Part-Time /Seasonal/Temporary na 167.00 167.00
Total 90.00 256.00 256.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Parks & Recreation
Because of decreasing property tax revenues, there is nominal capital budget in fund 201. A $5.6 million bond has been approved and funding was
received in the second quarter of 2015 and will largely be spent throughout 2016.
Expenditures
Revenue
Total Expenditures
Staffing
Fund 201 accounts for the annual operation of the Parks and Recreation Department. There are six divisions within the department: Administration,
Maintenance, Golf, Recreation, Greenhouse, and Graffiti. In 2014 the Potawatomi Zoo began operation by the Potawatomi Zoological Society.
Part time staffing is individuals, not FTEs. Property tax and other tax revenues are received in June and December of the year.
Form 324
Fund/Department Name Month May
Fund/Department Number 202 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 5,100,000 545,281 2,486,248 2,636,254 - 2,613,752 49%
Grants/Intergovernmental- - - 0%
Charges for Services 366,433 2,132 118,593 143,437 - 247,840 32%
Interest Earnings 27,879 2,940 21,351 9,093 - 6,528 77%
Bond Proceeds- - - 0%
Donations- - - 0%
Other Income 3,350 1,180 3,808 23,578 - (458) 114%
Transfers In 3,703,000 2,026,500 1,676,500 - 1,676,500 55%
Total Revenue 9,200,662 551,533 4,656,499 4,488,862 - 4,544,163 51%
Personnel 4,411,058 269,865 1,507,659 1,596,966 2,248 2,901,151 34%
Supplies 2,628,660 81,481 772,619 866,831 239,241 1,616,800 38%
Services 3,170,906 297,110 1,055,368 893,346 16,419 2,099,119 34%
Debt Service 677,327 72,681 254,121 188,615 423,206 38%
Capital 89,458 39,458 39,458 50,000 44%
Transfers Out- - - - - - 0%
10,977,409 721,136 3,629,225 3,585,215 257,908 7,090,276 35%
Net(1,776,747) (169,603) 1,027,275 903,647 (257,908) (2,546,114)
Cash Balance 6,204,715 4,780,872
Full Time 52.91 44.41
Part-Time /Seasonal/Temporary 3.14 3.14
Total 56.05 47.55 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Motor Vehicle Highway
Expenditures
Revenue
Total Expenditures
Staffing
Information included for Streets, Traffic & Lighting, and Curb & Sidewalk. The Street Department is currently working 6 Operators short. We are
conducting interviews and hope to have the positions filled within the next few weeks.
Form 325
Fund/Department Name Month May
Fund/Department Number 203 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 1,432,565 82,782 462,491 395,640 - 970,074 32%
Interest Earnings 6,000 522 3,442 1,979 - 2,558 57%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 10,000 - 36 32,733 - 9,964 0%
Transfers In- - - - - - 0%
Total Revenue 1,448,565 83,304 465,968 430,352 - 982,597 32%
Personnel 655,619 26,540 135,675 162,215 - 519,944 21%
Supplies 307,068 30,650 64,702 87,159 75,298 167,068 46%
Services 497,067 87,605 167,912 91,245 43,033 286,123 42%
Debt Service- - - - - - 0%
Capital- - - - 23,000 (23,000) 0%
Transfers Out- - 3,550 - - 0%
1,459,754 144,795 368,288 344,169 141,331 950,135 35%
Net(11,189) (61,491) 97,680 86,183 (141,331) 32,462
Cash Balance 919,723 900,095
Full Time 1.00 1.00 1.00
Part-Time /Seasonal/Temporary-32.00 32.00
Total 1.00 33.00 33.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Recreation Nonreverting
Expenditures
Revenue
Total Expenditures
Staffing
This fund accounts for Parks and Recreation programs and events that are self funded through user fees. Registration for spring program, classes
and softball leagues began in February.Part time employees are individuals, not FTEs.
Form 326
Fund/Department Name Month May
Fund/Department Number 209 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 483,250 - 42,272 54,562 - 440,978 9%
Charges for Services- - - - - - 0%
Interest Earnings 4,000 600 4,381 2,545 - (381) 110%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 100,000 - - - - 100,000 0%
Transfers In- - - - - - 0%
Total Revenue 587,250 600 46,653 57,106 - 540,597 8%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 1,683,250 27,101 69,373 34,562 413,877 1,200,000 29%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,683,250 27,101 69,373 34,562 413,877 1,200,000 29%
Net(1,096,000) (26,502) (22,721) 22,545 (413,877) (659,402)
Cash Balance 1,084,480 1,109,010
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Studebaker-Oliver Reverting Grants
Expenditures
Revenue
Total Expenditures
Staffing
Brownfield Assessment Grant awarded by EPA for use in South Bend , Mishawaka and St. Joseph County covers the outstanding encumbrance.
Consultant work proceeding.
Form 327
Fund/Department Name Month May
Fund/Department Number 210 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 2,624,161 - 767,681 - - 1,856,480 29%
Charges for Services- - - - - - 0%
Interest Earnings 11,725 2,729 5,607 747 - 6,118 48%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 63,994 15,274 32,642 - - 31,352 51%
Transfers In- - - - - - 0%
Total Revenue 2,699,880 18,003 805,930 747 - 1,893,950 30%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 1,250,508 - 617,809 12,200 257,481 375,218 70%
Debt Service 72,011 - 18,003 18,003 - 54,008 25%
Capital 1,200,000 - 858,470 400,000 341,530 - 100%
Transfers Out- - - - - - 0%
2,522,519 - 1,494,282 430,203 599,011 429,226 83%
Net 177,361 18,003 (688,352) (429,456) (599,011) 1,464,724
Cash Balance(527,996) (100,023)
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Economic Development State Grants
Capital expenditures shown here are for the ND Turbo Project.
Expenditures
Revenue
Total Expenditures
Staffing
We received a grant from the State for BEP for the Vacant & Abondoned Initiative $1,600,000 of this grant remains. An additional $2,000,000 state
grant has been awarded for the ND Turbo Project. We must spend money and then seek reimbursement from the State. Reimbursement
requests have been submitted. The State review process is long and arduous. We have applied for $800,000 in reimbursements from the state
and are looking for receipt in June or July.
Form 328
Fund/Department Name Month May
Fund/Department Number 211 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 249,000 14,297 194,255 117,074 - 54,745 78%
Grants/Intergovernmental 419,287 2,000 120,805 1,951 - 298,482 29%
Charges for Services 2,000 130 165 430 - 1,835 8%
Interest Earnings 10,000 682 4,863 2,483 - 5,137 49%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 3,000 - 2,604 2,442 - 396 87%
Transfers In 1,968,138 - 984,319 983,819 - 983,819 50%
Total Revenue 2,651,425 17,109 1,307,011 1,108,199 - 1,344,414 49%
Personnel 2,161,561 135,925 746,228 799,345 - 1,415,333 35%
Supplies 25,318 2,100 7,138 15,341 2,692 15,488 39%
Services 463,434 69,488 186,428 171,482 36,870 240,136 48%
Debt Service- - - - - - 0%
Capital 37,000 - - - - 37,000 0%
Transfers Out- - - - - - 0%
2,687,313 207,513 939,794 986,169 39,562 1,707,956 36%
Net(35,888) (190,404) 367,217 122,030 (39,562) (363,542)
Cash Balance 1,489,509 1,196,249
Full Time 25.00 23.00 23.00
Part-Time /Seasonal/Temporary- - -
Total 25.00 23.00 23.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Department of Community Investment (DCI)
Will be buying a new van for property inspection work.
Expenditures
Revenue
Total Expenditures
Staffing
Fund covers operations of the Department of Community Investment. Transfers In come from EDIT on a quarterly basis. One position filled at the
end of May. Search continues for the other two---Business Analyst and Executive Director.
Form 329
Fund/Department Name Month May
Fund/Department Number 212 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 3,028,252 149,776 765,105 699,849 - 2,263,147 25%
Charges for Services 1,000 20 70 280 - 930 7%
Interest Earnings 2,000 94 1,025 1,091 - 975 51%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 913,648 1,342 10,035 194,857 - 903,613 1%
Transfers In- - - - - - 0%
Total Revenue 3,944,900 151,233 776,235 896,076 - 3,168,665 20%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Grants 7,356,963 74,785 724,180 1,215,173 3,015,528 3,617,255 51%
Transfers Out- - 500 - - (500) 0%
7,356,963 74,785 724,680 1,215,173 3,015,528 3,616,755 51%
Net(3,412,063) 76,448 51,555 (319,097) (3,015,528) (448,090)
Cash Balance 603,972 471,243
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Dept of Community Investment Grants
Expenditures
Revenue
Total Expenditures
Staffing
This fund covers multiple federal grants--Community Development Block Grant; Emergency Solutions Grant; Shelter Plus Care; Neighborhood
Stabiliation Project, etc.. There will likely be little predictable trend in revenue and expenditure from year to year because not all grants are on-going
and the timing of funding varies widely. We can only draw revenue in response to funds expended so revenues will come in as funds are spent.
The federal government does not allow us to hold too much cash. Expenditures in 2016, as in previous years, will be made by outside not-for-profits
for eligible activities such as: Homeownership Assistance; Housing Acquisition/Rehab/Resale; Owner-Occupied Housing Rehab; Spot Blight
Clearance; Technical Assistance; Public Services; Public Facility Improvements; Emergency Shelter Operations; Rapid Re-housing; Shelter Plus
Supportive Services; and New Housing Construction. All services must either assist low/moderate income households or eliminate slum & blight
and/or other requirements specific to the particular grants. The not-for-profits can generally apply for funding for 2017 in the summer of 2016.
Form 330
Fund/Department Name Month May
Fund/Department Number 216 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 35,000 - 15,847 810 - 19,153 45%
Charges for Services- - - - - - 0%
Interest Earnings 1,000 118 830 436 - 170 83%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - 0%
Total Revenue 36,000 118 16,677 1,246 - 19,323 46%
Personnel- - - - - - 0%
Supplies- 0%
Services 36,000 - - 36,000 0%
Debt Service- - - - - 0%
Capital- - - - - - 0%
Transfers Out- 0%
36,000 - - - - 36,000 0%
Net- 118 16,677 1,246 - (16,677)
Cash Balance 216,416 188,677
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police State Seizures
Expenditures
Revenue
Total Expenditures
Staffing
Revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the State for seized assets in drug activities.
Expenditures are to be used to support the Police Departments effort to combat drug activity.
Form 331
Fund/Department Name Month May
Fund/Department Number 217 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 800 36 258 291 - 542 32%
Bond Proceeds- - - - - - 0%
Donations 185,000 345 778 2,955 - 184,222 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 185,800 381 1,036 3,246 - 184,764 1%
Personnel- - - - - - 0%
Supplies 12,500 - - - - 12,500 0%
Services 350,000 - - 81,093 - 350,000 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
362,500 - - 81,093 - 362,500 0%
Net(176,700) 381 1,036 (77,848) - (177,736)
Cash Balance 65,910 60,091
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Gift, Donation, Bequest
None
Expenditures
Revenue
Total Expenditures
Staffing
$350,000 has been budgeted from this fund to help fund public art projects throughout the City. The City wishes to serve as a conduit for this
activity and hopes to receive $185,000 in private donations to help fund these projects.
Form 332
Fund/Department Name Month May
Fund/Department Number 218 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 900 13 100 13 - 800 11%
Interest Earnings 100 7 49 28 - 51 49%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,000 20 149 41 - 851 15%
Personnel- - - - - - 0%
Supplies- - - - - 0%
Services 1,000 - - - - 1,000 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,000 - - - - 1,000 0%
Net- 20 149 41 - (149)
Cash Balance 12,387 12,046
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Curfew Violations
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established to collect curfew and prostitution fines. Expenditures are used for Police activities and training.
Form 333
Fund/Department Name Month May
Fund/Department Number 219 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - 0%
Local Income Taxes- - - - - 0%
Other Taxes- - - - - 0%
Grants/Intergovernmental- - - - - 0%
Charges for Services 230,000 55,310 187,609 - 42,391 82%
Interest Earnings- - - - - 0%
Bond Proceeds- - - - - 0%
Donations- - - - - 0%
Other Income- - - - - 0%
Transfers In 755,240 - 340,433 - 414,807 45%
Total Revenue 985,240 55,310 528,042 - - 457,198 54%
Personnel 260,769 30,186 102,708 - - 158,061 39%
Supplies 41,149 727 5,565 - 1,233 34,350 17%
Services 624,579 77,604 175,315 - 310,172 139,092 78%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
926,497 108,516 283,589 - 311,405 331,503 64%
Net 58,743 (53,207) 244,453 - (311,405) 125,695
Cash Balance 253,444 -
Full Time 1.00 1.00
Part-Time /Seasonal/Temporary 3.00 3.00
Total 4.00 4.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Unsafe Building
Expenditures
Revenue
Total Expenditures
Staffing
The Unsafe Building fund is a new fund established in 2016 to receive fines and fees related to the Unsafe building law to defray the costs and
expenses incurred in board-ups and other related services. This is a non-reverting fund. NEAT Group (600-1209) will bill Unsafe Building fund for
their expenditures incurred during the first quarter in April 2016.
Form 334
Fund/Department Name Month May
Fund/Department Number 220 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - 49,119 - - 0%
Charges for Services 200,000 16,807 98,881 94,057 - 101,119 49%
Interest Earnings 5,000 496 3,603 2,257 - 1,397 72%
Bond Proceeds- - - - - - 0%
Donations 2,000 - - - - 2,000 0%
Other Income 11,000 273 16,952 7,798 - (5,952) 154%
Transfers In- - - .- - 0%
Total Revenue 218,000 17,576 119,436 153,231 - 98,564 55%
Personnel- - - - - - 0%
Supplies 285,508 8,922 10,982 23,817 63,265 211,261 26%
Services 458,000 13,666 88,933 102,588 - 369,067 19%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
743,508 22,588 99,915 126,405 63,265 580,328 22%
Net(525,508) (5,012) 19,521 26,826 (63,265) (481,764)
Cash Balance 909,787 988,108
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Law Enforcement Continuing Education
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established for the continuing education and supplies for police and is funded by fees from accident reports, gun permits, false alarm
and loud noise fines.
Form 335
Fund/Department Name Month May
Fund/Department Number 227 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 7,660 530 3,933 12,676 - 3,727 51%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - 29,000 - - 0%
Transfers In- - - - - - 0%
Total Revenue 7,660 530 3,933 41,676 - 3,727 51%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 422,302 - 20,016 1,816,395 52,286 350,000 17%
Debt Service- - - - - - 0%
Capital 58,009 - 3,200 438,022 54,809 - 100%
Transfers Out- - - - - - 0%
480,311 - 23,216 2,254,417 107,095 350,000 27%
Net(472,651) 530 (19,283) (2,212,741) (107,095) (346,273)
Cash Balance 973,966 3,651,152
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Loss Recovery
The capital encumbrances are for the Lincolnway West Corridors project, carried over from 2015.
Expenditures
Revenue
Total Expenditures
Staffing
Services include $350,000 budgeted for Ignition Park land remediation and $70,000 for vacant & abandoned housing. The $52K encumbrance in
Services is for the continuation of the vacant & abandoned housing program.
Form 336
Fund/Department Name Month May
Fund/Department Number 244 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - 19 - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - 19 - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net- - - 19 - -
Cash Balance 33,671 33,671
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Emergency Phone System
Expenditures
Revenue
Total Expenditures
Staffing
This fund was closed in 2015 with the advent of the county-wide PSAP system. The cash balance will probably remain throughout 2016.
Form 337
Fund/Department Name Month May
Fund/Department Number 249 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes 6,791,160 565,930 2,829,650 2,694,246 - 3,961,510 42%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 6,000 380 2,676 2,529 - 3,324 45%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - 13 - - 0%
Transfers In- - - - - - 0%
Total Revenue 6,797,160 566,310 2,832,326 2,696,788 - 3,964,834 42%
Personnel 6,600,626 519,490 2,548,369 2,818,828 - 4,052,257 39%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
6,600,626 519,490 2,548,369 2,818,828 - 4,052,257 39%
Net 196,534 46,820 283,958 (122,040) - (87,424)
Cash Balance 925,892 1,168,383
Full Time 70.00 70.00
Part-Time /Seasonal/Temporary- -
Total 70.00 70.00 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Public Safety LOIT
None. No capital equipment is purchased from this fund.
Expenditures
Revenue
Total Expenditures
Staffing
This fund covered the costs of salaries and fringes for 38 police officers and 32 firefighters in 2016.
Form 338
Fund/Department Name Month May
Fund/Department Number 251 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 1,068,000 91,323 466,486 462,294 - 601,514 44%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 9,000 1,669 11,516 6,001 - (2,516) 128%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 551,200 - 303,486 20,375 - 247,714 55%
Transfers In- - - - - - 0%
Total Revenue 1,628,200 92,992 781,489 488,670 - 846,712 48%
Personnel- - - - - - 0%
Supplies 469,668 - - - - 469,668 0%
Services 412,369 47,898 183,351 11,000 48,845 180,174 56%
Debt Service- - - - - - 0%
Capital 1,360,907 61,275 256,321 150,834 518,987 585,599 57%
Transfers Out- - - - - - 0%
2,242,944 109,173 439,671 161,834 567,832 1,235,441 45%
Net(614,744) (16,181) 341,817 326,836 (567,832) (388,729)
Cash Balance 3,070,562 2,771,283
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Local Roads & Streets
Projects in 2016 include the Safe Routes to School initiative for Coquillard and Harrison schools, Bendix Drive, and the Boland bicycle trail. The
$519K in encumbrance includes $101K for Bendix Dr. (Lathrop to Toll Road), $114K for the Boland Trail, $161K for Safe Routes to School
(Coquillard, Harrison, Perley and Lincoln schools) and $143K for Olive St. at Sample design.
Expenditures
Revenue
Total Expenditures
Staffing
This fund receives most of its revenue through the gas tax, budgeted at $1.068 million for 2016. Other Income is reimbursement from the Indiana
Department of Transportation (INDOT) as they pay the City back for their share of certain construction projects. An adjustment to the revenue
budget will be made in April to cover the shortfall illustrated here. The fund is used predominantly for street capital projects but $469,668 is used for
material for street repairs and other maintenance items. The encumbrance for $97K in Services is for traffic signal upgrades.
Form 339
Fund/Department Name Month May
Fund/Department Number 252 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - 0 - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - 0 - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net- - - 0 - -
Cash Balance 8 8
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Excess Welfare Distribution
Expenditures
Revenue
Total Expenditures
Staffing
In 2009, the City received a one-time $2.9 million distribution for this fund. In 2012, the City spent approximately $2.1 million for portable radios for
both the Police and Fire departments. Money in this fund may only be used for public safety purposes. This fund will be closed out in 2016.
Form 340
Fund/Department Name Month May
Fund/Department Number 257 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes 4,217,550 4,217,549 4,217,549 - - 1 100%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 650,000 - - - - 650,000 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 4,867,550 4,217,549 4,217,549 - - 650,001 87%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 4,867,550 4,217,549 4,217,549 - - 650,001
Cash Balance 4,217,549 -
Full Time- -
Part-Time /Seasonal/Temporary- -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
LOIT Special Distribution
The Capital budget will be developed over the course of the next few months.
Expenditures
Revenue
Total Expenditures
Staffing
This fund was created in April, 2016 from instructions received by the State Board of Accounts (SBOA) to receive a one-time payment from the State
for the purpose of infrastructure expenditures. Per the state statute, a minimum of 75% must be spent on infrastructure projects; the remainder may
be spent as the City so chooses. A total of $4,217,549, representing 75% of the total distribution, was deposited in May, comprised of $4,160,901
distributed to the City and $56,648 distributed to the Redevelopment Authority.
Form 341
Fund/Department Name Month May
Fund/Department Number 258 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 145,000 121,000 6,667 - 24,000 83%
Charges for Services- - - - - - 0%
Interest Earnings 2,000 241 1,596 1,020 - 404 80%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 18,040 170 17,463 17,377 - 577 97%
Transfers In- - - - - - 0%
Total Revenue 165,040 411 140,059 25,064 - 24,981 85%
Personnel 122,817 9,386 46,835 48,466 - 75,982 38%
Supplies 2,300 - 629 168 1,171 500 78%
Services 96,721 11,191 21,296 32,769 8,222 67,203 31%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
221,838 20,577 68,760 81,403 9,394 143,685 35%
Net(56,798) (20,166) 71,299 (56,339) (9,394) (118,704)
Cash Balance 496,696 473,914
Full Time 2.00 2.00 2.00
Part-Time /Seasonal/Temporary 2.00 - -
Total 4.00 2.00 2.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Human Rights Federal Grant
No capital projects have been budgeted for this year.
Expenditures
Revenue
Total Expenditures
Staffing
The Human Rights Federal Grant Fund contains separate departments for EEOC and HUD grants. The Human Rights mission is to educate and
promote fair housing as well as ensure that all citizens receive equal employment opportunity. Revenues higher at this time versus last year due to
timing of receipt for grants.
Form 342
Fund/Department Name Month May
Fund/Department Number 271 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 30 1 5 12 - 25 18%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 30 1 5 12 - 25 18%
Personnel- - - - - - 0%
Supplies- - - 2,098 - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - 2,098 - - 0%
Net 30 1 5 (2,086) - 25
Cash Balance 1,340 3,227
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Eastrace Waterway
Expenditures
Revenue
Total Expenditures
Staffing
This fund was originally dedicated to accounting for revenues and expenses from East Race Waterway events and races. In recent years there have
been no races.
Form 343
Fund/Department Name Month May
Fund/Department Number 273 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 18,000 1,407 6,702 3,213 - 11,298 37%
Interest Earnings 250 19 125 63 - 125 50%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 18,250 1,426 6,827 3,276 - 11,423 37%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 18,878 2,457 2,457 2,454 - 16,422 13%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
18,878 2,457 2,457 2,454 - 16,422 13%
Net(628) (1,030) 4,371 822 - (4,999)
Cash Balance 34,722 27,535
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Morris PAC / Palais Royale Marketing
No Capital spending in this fund
Expenditures
Revenue
Total Expenditures
Staffing
The Morris Performing Arts Center and Palais Royale Marketing Fund was established as a separate non-reverting fund to receive monies from
solicitation of funds for commercial promotion sponsorships such as commercial ads on ticket envelopes and Morris Marqee sponsorships; and to
accept donations to The Morris Performing Arts Center and Palais Royale. All sums so collected and deposited in this fund are to be used for the
sole purpose of assisting with continued promotions of and within both the Morris Performing Arts Center and Palais Royale. The funds in this
account at the end of the fiscal year shall not revert to the general fund.
Form 344
Fund/Department Name Month May
Fund/Department Number 280 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 20 2 15 9 - 5 76%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 20 2 15 9 - 5 76%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 20 2 15 9 - 5
Cash Balance 3,865 3,837
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Block Grants
Expenditures
Revenue
Total Expenditures
Staffing
Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014.
Form 345
Fund/Department Name Month May
Fund/Department Number 281 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 150 15 109 64 - 41 72%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 150 15 109 64 - 41 72%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 150 15 109 64 - 41
Cash Balance 27,471 27,268
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Economic Develop. Commission-Revenue Bonds
Expenditures
Revenue
Total Expenditures
Staffing
Fund to be used only for the expenses of EDC revenue bonds. These bonds have been paid off. Fund to be closed during 2016.
Form 346
Fund/Department Name Month May
Fund/Department Number 289 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 10,000 - - 13,787 - 10,000 0%
Interest Earnings- 17 127 79 - (127) 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 10,000 17 127 13,866 - 9,873 1%
Personnel- - - - - - 0%
Supplies 10,000 - 1,170 21,542 - 8,830 12%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
10,000 - 1,170 21,542 - 8,830 12%
Net- 17 (1,043) (7,676) - 1,043
Cash Balance 31,019 31,953
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
HAZMAT
No major capital expenditures are planned through this fund. Major purchases are funded through the Fire Department and EMS Capital and the
minimal fees collected in this fund are used to replace equipment and gear used in responses.
Expenditures
Revenue
Total Expenditures
Staffing
Charges for Service for HAZ-MAT responses. By ordinance the South Bend Fire Department charges businesses for Hazardous Materials
Response. This typically happens once or twice a year. There are no employees associated with this fund, responses are made by firefighters of
the South Bend Fire Department.
Form 347
Fund/Department Name Month May
Fund/Department Number 291 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 45,000 21,600 53,100 21,600 - (8,100) 118%
Interest Earnings 200 64 404 234 - (204) 202%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 45,200 21,664 53,504 21,834 - (8,304) 118%
Personnel 15,500 231 1,154 923 - 14,346 7%
Supplies 10,800 3,463 4,350 644 561 5,889 45%
Services 69,000 2,586 7,168 22,226 6,238 55,594 19%
Debt Service- - - - - - 0%
Capital- - - 20,997 - - 0%
Transfers Out- - - - - - 0%
95,300 6,280 12,672 44,790 6,799 75,829 20%
Net(50,100) 15,384 40,832 (22,956) (6,799) (84,133)
Cash Balance 136,277 82,444
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Indiana River Rescue
Expenditures
Revenue
Total Expenditures
Staffing
No staffing associated with this fund. The fund collects tuition fees for students attending the Indiana River Rescue School. There are typically 2-4
schools a year, each a week in duration. Expenditures are for the maintenance and repair of rescue equipment.
Form 348
Fund/Department Name Month May
Fund/Department Number 292 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - 56,891 - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - 55 - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - 56,946 - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 55,373 1,000 31,964 15,296 23,409 - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
55,373 1,000 31,964 15,296 23,409 - 100%
Net(55,373) (1,000) (31,964) 41,650 (23,409) -
Cash Balance 89,232 137,058
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Grants
Expenditures
Revenue
Total Expenditures
Staffing
This Fund was set up to track the revenue and expenditures related to specific Federal Grants. Expenditures have been outlined in the grant.
Form 349
Fund/Department Name Month May
Fund/Department Number 294 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 20,000 750 18,600 20,488 - 1,400 93%
Interest Earnings 500 47 311 166 - 189 62%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 2,000 - - - - 2,000 0%
Transfers In- - - - - - 0%
Total Revenue 22,500 797 18,911 20,654 - 3,589 84%
Personnel- - - - - - 0%
Supplies 1,500 - 100 777 - 1,400 7%
Services 21,000 632 2,099 24,016 - 18,901 10%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
22,500 632 2,199 24,793 - 20,301 10%
Net- 165 16,712 (4,139) - (16,712)
Cash Balance 86,930 64,143
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Regional Police Academy
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established to fund the cost of course material and instructors at the South Bend Police Academy. The enforcement courses are
offered to other police departments who pay a fee to attend the training.
Form 350
Fund/Department Name Month May
Fund/Department Number 295 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 53,750 - 7,319 - - 46,431 14%
Charges for Services- - - - - - 0%
Interest Earnings 500 72 496 223 - 4 99%
Bond Proceeds- - - - - - 0%
Donations 3,250 - - - - 3,250 0%
Other Income 34,500 580 25,720 15,090 - 8,780 75%
Transfers In- - - 20,965 - - 0%
Total Revenue 92,000 652 33,535 36,278 - 58,465 36%
Personnel- - - - - - 0%
Supplies 57,245 - 4,010 25,719 10,245 42,990 25%
Services 45,000 16,748 23,927 1,782 330 20,743 54%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
102,245 16,748 27,937 27,501 10,575 63,733 38%
Net(10,245) (16,096) 5,598 8,777 (10,575) (5,268)
Cash Balance 127,156 115,011
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
COPS MORE Grant
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established to track Federal Grants received for specific purposes outlined in each grant. The cash balance results from funds
received from the grants along with impound towing fees.
Form 351
Fund/Department Name Month May
Fund/Department Number 299 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental 160,000 - - 63,744 - 160,000 0%
Charges for Services- - - - - - 0%
Interest Earnings 1,000 112 552 415 - 448 55%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 1,000 - - - - 1,000 0%
Transfers In- - - - - - 0%
Total Revenue 162,000 112 552 64,159 - 161,448 0%
Personnel- - - - - - 0%
Supplies 61,965 - 6,965 34,161 - 55,000 11%
Services 62,000 - 1,290 15,943 - 60,710 2%
Debt Service- - - - - - 0%
Capital 45,000 - 3,787 6,220 - 41,213 8%
Transfers Out- - - - - - 0%
168,965 - 12,042 56,324 - 156,923 7%
Net(6,965) 112 (11,490) 7,835 - 4,525
Cash Balance 241,261 353,376
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Federal Drug Enforcement
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established to receive the Police Department share of money acquired in drug enforcement activity. Expenditures are to be used to
fund drug enforcement and training.
Form 352
Fund/Department Name Month May
Fund/Department Number 404 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes 9,454,023 787,835 3,939,175 3,691,630 - 5,514,848 42%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 95,000 6,064 45,710 34,159 - 49,290 48%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 821,461 43,667 375,105 364,413 - 446,356 46%
Transfers In- - - - - - 0%
Total Revenue 10,370,484 837,567 4,359,991 4,090,202 - 6,010,493 42%
Personnel 419,439 49,999 210,971 128,321 - 208,468 50%
Supplies 1,595,825 24,737 280,119 357,708 42,101 1,273,605 20%
Services 8,507,844 760,482 2,932,531 2,016,685 1,571,673 4,003,640 53%
Debt Service 2,588,970 7,150 1,371,116 988,758 - 1,217,854 53%
Capital 579,370 - 9,183 25,928 256,187 314,000 46%
Transfers Out 1,500,000 - 750,000 750,000 - 750,000 50%
15,191,448 842,370 5,553,922 4,267,399 1,869,960 7,767,566 49%
Net(4,820,964) (4,803) (1,193,931) (177,197) (1,869,960) (1,757,073)
Cash Balance 10,891,357 14,774,184
Full Time 4.00 4.00 4.00
Part-Time /Seasonal/Temporary- - -
Total 4.00 4.00 4.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
County Option Income Tax
This year, $39,000 has been budgeted for IT laserfische replacement. Other budgeted capital projects include facade grants of $200,000, bus
shelters of $180,000, and the LWW Ambassador program for $150,000. An encumbered amount of $134,141 remaining was carried forward this
year to pay Transpo for the City's portion of the new CNG fueling station.
Expenditures
Revenue
Total Expenditures
Staffing
Overall decrease in spending in 2016 over 2015 due to the end of the Vacant & Abandoned Housing Program in 2015. This decreased
expenditures by approximately $2.0 million. Also, 2015 includeded equipment expenses of approximately $900,000 which is not required in the 2016
budget. Other income in 2016 includes $238,172 in loan repayments from the UDAG Fund 410 for the 1st Source/Marriott loan based on BDC
collections as well as charges to City departments for computer services. The curb and sidewalk program remains at the 2015 level of $1,500,000.
Form 353
Fund/Department Name Month May
Fund/Department Number 408 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes 9,594,602 799,550 3,997,751 3,742,449 - 5,596,851 42%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 504,660 - 504,660 504,660 - - 100%
Interest Earnings 60,000 5,711 39,178 23,184 - 20,822 65%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - 268 82 - (268) 0%
Transfers In- - - - - - 0%
Total Revenue 10,159,262 805,261 4,541,857 4,270,375 - 5,617,405 45%
Personnel- - - - - - 0%
Supplies- 140 140 - - (140) 0%
Services 2,604,237 49,016 417,089 670,307 637,724 1,549,425 41%
Debt Service 1,274,662 31,676 630,323 438,568 - 644,339 49%
Capital 197,500 - 2,628 3,200 - 194,872 1%
Transfers Out 6,483,782 - 2,576,105 2,576,105 - 3,907,677 40%
10,560,181 80,832 3,626,285 3,688,180 637,724 6,296,172 40%
Net(400,919) 724,429 915,572 582,195 (637,724) (678,768)
Cash Balance 10,789,617 10,752,420
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Economic Development Income Tax
$275,000 has been budgeted for the Potawatomi Zoological Society.
Expenditures
Revenue
Total Expenditures
Staffing
In 2015, Code Enforcement personnel expense is fully paid out of Fund 600, therefore, no additional expenses will be incurred in 2015 related to
Code in this fund. Transfers out relate to: Community Investment ($1,967,638), Streets ($1,853,000), Code Enforcement ($2,033,776) and Animal
Care & Control ($629,368). Services include DTSB management costs, Chamber grants, and others.
Form 354
Fund/Department Name Month May
Fund/Department Number 410 Date Updated 6/17/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 6,110 265 2,281 112 - 3,829 37%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 169,717 - - 241,849 - 169,717 0%
Transfers In- - - - - - 0%
Total Revenue 175,827 265 2,281 241,961 - 173,546 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 238,173 - 146,068 146,068 - 92,106 61%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
238,173 - 146,068 146,068 - 92,106 61%
Net(62,346) 265 (143,787) 95,893 - 81,441
Cash Balance 486,614 123,558
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Urban Development Action Grant
Expenditures
Revenue
Total Expenditures
Staffing
This budget usually includes payments to the COIT Fund. These payments will not be made unless revenue generated in the fund (primarily from
BDC collections) is actually received. New payments from the BDC were received in 2015 and are expected in 2016.
Form 355
Fund/Department Name Month May
Fund/Department Number 655 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 433,290 36,848 183,197 182,118 250,093 42%
Interest Earnings 4,000 555 3,807 2,417 193 95%
Bond Proceeds- - 0%
Donations- - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 437,290 37,403 187,004 184,536 - 250,286 43%
Personnel 56,649 1,452 56,649 0%
Supplies 3,145 3,145 0%
Services 46,344 2,928 15,420 11,916 30,924 33%
Debt Service 72,220 36,109 36,109 36,111 50%
Capital- 0%
Transfers Out 350,000 350,000 - 100%
528,358 2,928 401,529 49,477 - 126,829 76%
Net(91,068) 34,476 (214,525) 135,059 - 123,457
Cash Balance 708,476 1,112,376
Full Time- -
Part-Time /Seasonal/Temporary 2.60 -
Total 2.60 - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Project Releaf
Expenditures
Revenue
Total Expenditures
Staffing
Fall ReLeaf scheduled for October 2016.
Form 356
Fund/Department Name Month May
Fund/Department Number 705 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 20 2 15 8 - 5 75%
Bond Proceeds- - - - - - 0%
Donations 2,000 - - 500 - 2,000 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 2,020 2 15 508 - 2,005 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 2,020 - - 970 - 2,020 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
2,020 - - 970 - 2,020 0%
Net- 2 15 (462) - (15)
Cash Balance 3,884 2,857
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police K-9 Unit
Expenditures
Revenue
Total Expenditures
Staffing
This fund was set up to receive donations for the Police K9 unit and track expenditures of those funds.
Form 357
Fund/Department Name Month May
Fund/Department Number 313 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 1,200,000 - - - - 1,200,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes 183,112 9,343 46,715 21,282 - 136,397 26%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 100 - 0 41 - 100 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,383,212 9,343 46,715 21,323 - 1,336,497 3%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 1,268,015 - 636,000 636,000 - 632,015 50%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
1,268,015 - 636,000 636,000 - 632,015 50%
Net 115,197 9,343 (589,285) (614,677) - 704,482
Cash Balance(577,889) (540,554)
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Football Hall of Fame Debt Service
None
Expenditures
Revenue
Total Expenditures
Staffing
This fund is used to collect a separate property tax levy (distributions received in June and December) and is used to pay debt service on the former
College Football Hall of Fame building (payments due in February and July). Because of the timing of revenue and expenditures this fund will
typically have a negative cash balance until the property tax distributions are received. PILOT taxes paid by the utilities are received monthly in this
fund. The Hall of Fame bond was refunded during 2011 resulting in lower debt service payments. The final payment is due February 1, 2018.
On 15 April 2015 the Mayor announced a possible sale of the Hall of Fame to a private company. If the sale proceeds as planned, this fund will
receive $240,000 per year for the next 5 years that will be used to offset debt service costs.
Form 358
Fund/Department Name Month May
Fund/Department Number 377 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 660,000 110,536 414,361 334,776 - 245,639 63%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 3,255 134 1,210 1,062 - 2,045 37%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 48,263 - 24,026 29,523 - 24,237 50%
Transfers In- - - - - - 0%
Total Revenue 711,518 110,670 439,598 365,360 - 271,920 62%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 838,052 - 473,088 481,573 - 364,965 56%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
838,052 - 473,088 481,573 - 364,965 56%
Net(126,534) 110,670 (33,490) (116,212) - (93,044)
Cash Balance 393,884 479,880
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Professional Sports Development
Expenditures
Revenue
Total Expenditures
Staffing
Effective January 1, 2013, this fund no longer collects hotel/motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund
is currently used for debt. PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the
State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Four Winds Field, Century
Center, Morris Performing Arts Center and Studebaker National Museum). Four Winds Field generates the majority of PSDA revenue. The January
debt service payment has been made for 2016. The final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) will be paid
January 15, 2018.
Form 359
Fund/Department Name Month May
Fund/Department Number 401 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 15,000 - - - - 15,000 0%
Interest Earnings 200 33 292 95 - (92) 146%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 15,200 33 292 95 - 14,908 2%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 22,000 - 22,000 - - - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
22,000 - 22,000 - - - 100%
Net(6,800) 33 (21,708) 95 - 14,908
Cash Balance 60,845 40,545
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Coveleski Stadium Capital
Expenditures
Revenue
Total Expenditures
Staffing
Fund 401 accounts for capital spending on Coveleski Stadium. Due to recent lease agreements, no capital revenues have been collected for this
fund, limiting its budget.
Form 360
Fund/Department Name Month May
Fund/Department Number 403 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 200 27 197 115 - 4 98%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 200 27 197 115 - 4 98%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 200 27 197 115 - 4
Cash Balance 49,642 49,277
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Zoo Endowment
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established to account for donations dedicated to Potawatomi Zoo. In the past few years several endowments that were funding this
fund were liquidated resulting in a drop in revenues to this fund.
Form 361
Fund/Department Name Month May
Fund/Department Number 405 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 34,000 932 2,707 2,250 - 31,293 8%
Interest Earnings 4,000 222 1,680 1,109 - 2,320 42%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 24,000 - - 4,250 - 24,000 0%
Transfers In 100,500 - - - - 100,500 0%
Total Revenue 162,500 1,154 4,387 7,609 - 158,113 3%
Personnel- - - - - - 0%
Supplies 58,173 19,487 25,529 21,583 4,603 28,040 52%
Services 55,160 26,805 26,805 36 20,556 7,799 86%
Debt Service- - - - - - 0%
Capital 155,000 - - - 23,181 131,819 15%
Transfers Out- - - - - - 0%
268,333 46,292 52,334 21,619 48,340 167,659 38%
Net(105,833) (45,138) (47,947) (14,010) (48,340) (9,546)
Cash Balance 421,776 507,154
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Park Nonreverting Capital
This fund is for expending nonreverting revenue collected from the Zoo, golf courses, East Race Waterway, picnic sites and forestry revenue.
Expenditures
Revenue
Total Expenditures
Staffing
This is a nonreverting capital fund that accounts for revenues collected and expenses for specific purposes or locations. These locations are
Potawatomi and Rum Village Picnic Areas, the East Race, Golf Courses, Forestry, Howard Park Ice Rink, and, until 2014, Potawatomi Zoo. The
cash balance includes $60,300 that is restricted to expenditures in Voorde Park.
Form 362
Fund/Department Name Month May
Fund/Department Number 406 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 433,000 - - - - 433,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes 90,737 4,420 22,100 21,746 - 68,637 24%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 3,000 228 1,975 1,190 - 1,025 66%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 526,737 4,648 24,075 22,936 - 502,662 5%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 526,737 135,726 304,922 304,922 - 221,815 58%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
526,737 135,726 304,922 304,922 - 221,815 58%
Net- (131,077) (280,847) (281,986) - 280,847
Cash Balance 291,113 299,265
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Cumulative Capital Development
Expenditures
Revenue
Total Expenditures
Staffing
This fund receives revenue from a property tax levy and distributions are received from St. Joseph County in June and December. Expenditures are
for debt service payments on capital leases and the due dates vary per lease. The fund is used to finance police vehicles and related equipment.
The fund also receives PILOT payments from the Water Works and Wastewater utilities on a monthly basis.
Form 363
Fund/Department Name Month May
Fund/Department Number 407 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 410,000 - 150,000 - - 260,000 37%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 700 151 1,188 348 - (488) 170%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 25,000 - - - - 25,000 0%
Transfers In- - - - - - 0%
Total Revenue 435,700 151 151,188 348 - 284,512 35%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 365,907 - 184,125 183,750 - 181,782 50%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
365,907 - 184,125 183,750 - 181,782 50%
Net 69,793 151 (32,937) (183,402) - 102,730
Cash Balance 278,294 66,081
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Cumulative Capital Improvement
None
Expenditures
Revenue
Total Expenditures
Staffing
Revenue in this fund includes $150,000 in hotel/motel taxes and $247,000 in cigarette taxes from other units of government. The hotel/motel tax
distribution is usually received in July or August and the cigarette tax allocation is usually received in June and December. In 2015, this fund is used
to pay 75% of the 2011 Century Center Refunding bonds as it was in 2014. Payments on the Century Center bond are due in February and July.
Because of timing of revenue and expenditures, this fund will often have a negative cash balance during the year.
Form 364
Fund/Department Name Month May
Fund/Department Number 412 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 25,000 1,320 8,970 8,628 - 16,030 36%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 1,086,733 57,455 707,598 368,031 - 379,135 65%
Transfers In- - - - - - 0%
Total Revenue 1,111,733 58,775 716,568 376,659 - 395,165 64%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 750,000 - 8,459 - 191,541 550,000 27%
Debt Service- - - - - - 0%
Capital 1,635,033 146,498 523,679 800,073 368,118 743,236 55%
Transfers Out- - - - - - 0%
2,385,033 146,498 532,138 800,073 559,659 1,293,236 46%
Net(1,273,300) (87,724) 184,430 (423,414) (559,659) (898,071)
Cash Balance 2,466,112 3,218,248
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Major Moves Construction
The 2016 budget continues funding for the Smart Streets initiative and includes $592K for Smart Streets, $250K for the Boland Trail and $80K for
Bendix Drive (both projects moved from the LRSA Fund 251). The $368K encumbered comprises $200K for the downtown portion of the 2-way
conversion of Main and Michigan/St. Joseph streets from Chippewa to LaSalle (the former IN-933), $51K for the Marion St. roundabout, $22K for the
Bartlett St. roundabout, $23K for the Western Ave. corridor sidewalks and striping, and $24K for the Olive-Sample overpass. There remains a
$173K encumbrance for utility relocation for the US 31 construction on the south side of town; this encumbrance may be closed out soon. Due to an
error recording a change order, this fund paid $65K in error toward the 2-way conversion. This amount was recovered from the TIF Bond in May.
Expenditures
Revenue
Total Expenditures
Staffing
Initial funding for the Major Moves fund in the amount of $12,823,151 was received from the State of Indiana on September 15, 2006, derived from
the State lease of the I-80 toll road to a private company. This fund has been used in the past to provide seed money for economic development
projects at Douglas Road, Eddy Street Commons, and the Triangle Development near Notre Dame. The amounts advanced for these projects are
being repaid by the respective tax increment financing (TIF) funds as per formal amortization schedules. In August the fund received the second of
two semi-annual payments on these loans, totaling $418,156 in principal and interest. Balances due as of Apr 30 are $509,857 from Fund 435
(Douglas Rd.) and $4,075,057 from Fund 436 (River East Residential). In 2016, the fund will expend up to $750,000 on repairs for the City's parking
garages. The amount will be repaid by the Parking Garage Fund (601) over the next few years. The same process will also take place in 2017.
Form 365
Fund/Department Name Month May
Fund/Department Number 416 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 100,000 20,552 39,328 30,569 - 60,672 39%
Interest Earnings 3,000 - 2,055 1,209 - 945 69%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 103,000 20,552 41,383 31,778 - 61,617 40%
Personnel- - - - - - 0%
Supplies 30,000 280 5,280 11,225 - 24,720 18%
Services 48,923 35 12,944 14,733 2,789 33,190 32%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
78,923 315 18,225 25,958 2,789 57,909 27%
Net 24,077 20,237 23,158 5,820 (2,789) 3,708
Cash Balance 539,884 521,240
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Morris Performing Arts Center Capital
There are no Capital projects budgeted for this year.
Expenditures
Revenue
Total Expenditures
Staffing
This fund was established for the purpose of renovating, remodeling, or, otherwise improving the facilities and / or service to the patrons of the
Morris Performing Arts Center. There is no staffing for this fund. Funds in this account are received from a per ticket surcharge included on every
sold ticket.
Form 366
Fund/Department Name Month May
Fund/Department Number 434 Date Updated 6/17/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- 57 271 136 - (271) 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- 57 271 136 - (271) 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - 3,897 - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - 3,897 - - 0%
Net- 57 271 (3,761) - (271)
Cash Balance 2,675 6,077
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Community Revitalization Enhancement District
Expenditures
Revenue
Total Expenditures
Staffing
CRED is derived from State sale taxes generated within the CRED district (within Studebaker/Oliver area) up to a maximum $1M annually through
2015.The distribution is made once a year in October and amount fluctuates significantly (note historical revenues). Fund did not have sufficient
revenue last few years to make full debt payment so COIT had to make a portion of the payments. May close this fund soon.
Form 367
Fund/Department Name Month May
Fund/Department Number 450 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 17,000 1,110 4,252 4,632 - 12,748 25%
Interest Earnings 450 43 308 151 - 142 68%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 17,450 1,153 4,560 4,783 - 12,890 26%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 17,450 1,153 4,560 4,783 - 12,890
Cash Balance 80,973 67,944
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Palais Royale Historic Preservation
No Capital spending in this fund.
Expenditures
Revenue
Total Expenditures
Staffing
This fund is established to help maintain the Palais Royale. Funding is through a portion of revenues received from functions held at the Palais.
Form 368
Fund/Department Name Month May
Fund/Department Number 677 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 5,100 271 1,967 1,293 - 3,133 39%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 48,709 - 48,709 - - 1 100%
Transfers In- - - - - - 0%
Total Revenue 53,809 271 50,676 1,293 - 3,133 94%
Personnel- - - - - - 0%
Supplies 1,000 - - - - 1,000 0%
Services 83,801 3,043 32,831 26,740 3,864 47,106 44%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
84,801 3,043 32,831 26,740 3,864 48,106 43%
Net(30,992) (2,772) 17,845 (25,447) (3,864) (44,973)
Cash Balance 520,721 533,773
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Football Hall of Fame Capital
Expenditures
Revenue
Total Expenditures
Staffing
The Hall of Fame Capital fund covers maintenance and utilities expense on the building incurred by the City, including costs of the building after the
Hall of Fame ceased operations in South Bend at the end of 2012. Deal struck to sell building in 2015---to close in early 2016. Our expenses
should only be utilities until closing and a contingency for furnace units during first couple years under new ownership.
Under the terms of a lease of the former Hall of Fame to a private developer, money will be received into this fund beginning in 2016 through 2020.
Any cash balance remaining in the fund will then revert to the General Fund (101) to cover a portion of a $1.75 million inter-fund loan.
Form 369
Fund/Department Name Month May
Fund/Department Number 287 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 2,075,000 - 1,307,757 396,727 - 767,243 63%
Interest Earnings 500 2,041 12,143 332 - (11,643) 2429%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 2,075,500 2,041 1,319,900 397,059 - 755,600 64%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 55,000 - - - - 55,000 0%
Capital 2,672,611 432,134 585,053 35,728 10,660 2,076,898 22%
Transfers Out- - - - - - 0%
2,727,611 432,134 585,053 35,728 10,660 2,131,898 22%
Net(652,111) (430,093) 734,847 361,331 (10,660) (1,376,298)
Cash Balance 3,307,087 361,331
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Emergency Medical Services Capital
Planned purchase of ambulance, replacement cardiac monitors, fleet vehicle.
Expenditures
Revenue
Total Expenditures
Staffing
The revenues in this account are generated through user fees for the South Bend Fire Department EMS division. These funds are used for capital
purchases such as fire apparatus, ambulances and major construction projects. There are no employees associated with this fund.
Form 370
Fund/Department Name Month May
Fund/Department Number 288 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 5,023,512 384,437 2,280,407 1,889,050 - 2,743,105 45%
Interest Earnings 10,000 1,254 8,917 7,042 - 1,083 89%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 49,500 2,377 83,155 20,571 - (33,655) 168%
Transfers In 2,000 - - - - 2,000 0%
Total Revenue 5,085,012 388,068 2,372,479 1,916,663 - 2,712,533 47%
Personnel 4,983,238 343,536 1,648,354 801,434 - 3,334,884 33%
Supplies 276,861 27,714 120,429 134,882 24,307 132,125 52%
Services 433,451 96,866 156,331 92,852 22,306 254,814 41%
Debt Service 447,093 61,253 287,154 226,719 1,728 158,211 65%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
6,140,643 529,369 2,212,268 1,255,887 48,341 3,880,034 37%
Net(1,055,631) (141,301) 160,211 660,776 (48,341) (1,167,501)
Cash Balance 2,255,436 3,609,022
Full Time 51.00 51.00
Part-Time /Seasonal/Temporary- -
Total 51.00 51.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Emergency Medical Services Operating
None
Expenditures
Revenue
Total Expenditures
Staffing
The revenues in this account are generated through user fees for the South Bend Fire Department EMS division, Training Bureau, and Inspections.
This Fund captures personnel and operating expenses primarily for Emergency Medical Services division and reflects a portion of the cost
associated with operating ambulances.
Form 371
Fund/Department Name Month May
Fund/Department Number 600 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 1,399,400 120,462 560,995 763,342 - 838,405 40%
Interest Earnings 5,000 1,035 7,838 2,025 - (2,838) 157%
Bond Proceeds- - - - - - 0%
Donations- - - 52 - - 0%
Other Income 3,500 816 22,625 6,513 - (19,125) 646%
Transfers In 2,110,068 - 527,517 665,786 - 1,582,551 25%
Total Revenue 3,517,968 122,312 1,118,975 1,437,718 - 2,398,993 32%
Personnel 2,601,730 181,138 926,518 914,869 5,000 1,670,212 36%
Supplies 119,268 2,092 24,062 52,167 12,300 82,906 30%
Services 686,571 59,013 254,032 309,566 67,897 364,642 47%
Debt Service 46,623 4,277 16,474 8,057 1,314 28,835 38%
Capital 70,285 - 30,608 - 39,677 0 100%
Transfers Out- - - - - - 0%
3,524,477 246,520 1,251,693 1,284,660 126,188 2,146,596 39%
Net(6,509) (124,209) (132,718) 153,058 (126,188) 252,397
Cash Balance 1,770,068 887,827
Full Time 37.00 34.00 -
Part-Time /Seasonal/Temporary 2.00 2.00 -
Total 39.00 36.00 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Consolidated Building Fund
Expenditures
Revenue
Total Expenditures
Staffing
This fund now comprises the Consolidated Building Department, Code Enforcement and Animal Control. Code and Animal Control are managed
together but are run separately from the Building Department per Council's wishes. The $2.6 million transfer is from the EDIT Fund to cover Code
and Animal Control activities which, unlike the Consolidated Building Department, are not enterprises by nature.
Form 372
Fund/Department Name Month May
Fund/Department Number 601 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 1,056,171 99,669 445,699 407,167 - 610,472 42%
Interest Earnings 8,500 377 2,650 2,485 - 5,850 31%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - 7 3 - (7) 0%
Transfers In- - - - - - 0%
Total Revenue 1,064,671 100,046 448,357 409,655 - 616,314 42%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 1,141,933 57,510 348,404 355,320 496,176 297,353 74%
Debt Service 250,000 - - - - 250,000 0%
Capital 1,536 - - 52,838 1,536 (0) 100%
Transfers Out- - - - - - 0%
1,393,469 57,510 348,404 408,158 497,713 547,352 61%
Net(328,798) 42,536 99,952 1,497 (497,713) 68,962
Cash Balance 740,570 1,075,125
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Parking Garages
Encumbrances cover study to determine improvements to be made $1,500,000 from Major Moves and additional $587,000 from TIF will be spent on
necessary improvements in 2016 and 2017.
Expenditures
Revenue
Total Expenditures
Staffing
Operations under outside contract with Downtown South Bend, Inc. so all expenses except capital are shown under Services line.
Form 373
Fund/Department Name Month May
Fund/Department Number 610 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 5,592,249 472,192 2,222,479 2,133,902 - 3,369,770 40%
Interest Earnings 2,500 183 1,086 857 - 1,414 43%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 28,825 153 27,243 85,973 - 1,582 95%
Transfers In- - - - - - 0%
Total Revenue 5,623,574 472,529 2,250,808 2,220,732 - 3,372,766 40%
Personnel 1,725,395 120,063 576,600 651,683 854 1,147,941 33%
Supplies 249,261 14,492 59,552 145,905 9,109 180,600 28%
Services 2,697,559 246,373 1,212,268 1,078,867 438,130 1,047,161 61%
Debt Service- - - - - 0%
Capital- - - - - 0%
Transfers Out 925,197 262,000 284,000 - 663,197 28%
5,597,412 380,928 2,110,420 2,160,456 448,093 3,038,899 46%
Net 26,162 91,601 140,388 60,276 (448,093) 333,867
Cash Balance 415,145 424,261
Full Time 26.20 24.20 24.20
Part-Time /Seasonal/Temporary- - -
Total 26.20 24.20 24.20
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Solid Waste Operations
Expenditures
Revenue
Total Expenditures
Staffing
This Enterprise Fund charges City residents a monthly fee to pick up and dispose of their trash at area landfills and recycling centers. The
operations of Solid Waste are funded by these user fees. A non-budgeted rebate on CNG fuel was received in February, causing the large budget
variance shown. Transfers out to Fund 611 are made to pay debt service obligations. Large encumbrances for landfill tipping fees make service
expenses appear high.
Form 374
Fund/Department Name Month May
Fund/Department Number 611 Date Updated 6/6/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 200 160 237 52 - (37) 118%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - 300,000 - - (300,000) 0%
Transfers In 925,197 - 262,000 284,000 - 663,197 28%
Total Revenue 925,397 160 562,237 284,052 - 363,160 61%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 925,197 20,064 366,205 318,816 717 558,274 40%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
925,197 20,064 366,205 318,816 717 558,274 40%
Net 200 (19,903) 196,032 (34,764) (717) (195,114)
Cash Balance 196,474 436
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Solid Waste Capital
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to pay for capital items, such as trash trucks, used in the day to day operations of Solid Waste. Other than a small
amount of interest income, revenue for this fund typically comes from dollars transferred in from the Solid Waste Operations Fund #610 on an as
needed basis. A State grant for $300,000 was received in April to help defray the cost of the ongoing upgrade of trash trucks from diesel to
compressed natural gas fueled units.
Form 375
Fund/Department Name Month May
Fund/Department Number 620 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 14,423,116 1,102,126 5,464,117 5,333,669 - 8,958,999 38%
Interest Earnings 26,000 1,705 14,007 10,766 - 11,993 54%
Bond Proceeds- - - - - 0%
Donations- - - - - 0%
Other Income 123,500 25,986 40,630 14,602 - 82,870 33%
Transfers In 31,500 2,535 13,924 14,867 - 17,576 44%
Total Revenue 14,604,116 1,132,352 5,532,677 5,373,904 - 9,071,439 38%
Personnel 5,440,741 406,391 2,011,505 1,910,363 2,126 3,427,110 37%
Supplies 1,655,677 120,784 416,213 549,893 138,596 1,100,868 34%
Services 5,352,541 385,323 1,657,832 1,509,451 726,619 2,968,090 45%
Debt Service 119,687 859 9,265 2,624 2,417 108,005 10%
Capital- - - - - 0%
Transfers Out 4,479,011 340,489 1,966,261 1,849,654 - 2,512,750 44%
17,047,657 1,253,846 6,061,075 5,821,985 869,758 10,116,824 41%
Net(2,443,541) (121,494) (528,398) (448,081) (869,758) (1,045,385)
Cash Balance 3,418,001 3,939,019
Full Time 72.30 72.30
Part-Time /Seasonal/Temporary 4.00 2.28
Total 76.30 74.58 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Operations
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to account for all revenue and operational expense of the water utility. This fund provides the monies for debt service
obligations, reserve requirements and revenue funded capital improvements through transfer of monies to other funds within the utility operations.
Encumbered expenditures include previous year rollover and current year value orders.
Form 376
Fund/Department Name Month May
Fund/Department Number 622 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 15,000 1,573 11,446 7,242 - 3,554 76%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 15,000 1,573 11,446 7,242 - 3,554 76%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital 821,797 - 6,750 86,334 162,797 652,250 21%
Transfers Out- - - - - - 0%
821,797 - 6,750 86,334 162,797 652,250 21%
Net(806,797) 1,573 4,696 (79,092) (162,797) (648,696)
Cash Balance 2,885,104 3,046,190
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Capital
Spent YTD: IVR System Upgrade $6,750
Encumb: Meter Reading Mobile Management Software (1) $18,188, and 3 1/2 Tn Utility Truck (1) $144,609
Expenditures
Revenue
Total Expenditures
Staffing
This fund is used for acquiring, constructing, and improving fixed assets. Investment earnings are greater than anticipated.
Form 377
Fund/Department Name Month May
Fund/Department Number 623 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - 407 - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - 407 - - 0%
Personnel- - - - - - 0%
Supplies- - - 50,914 - - 0%
Services- - - 2,829 - - 0%
Debt Service- - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - 0%
- - - 53,743 - - 0%
Net- - - (53,336) - -
Cash Balance- 129,203
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Bond Capital
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to segregate the use of bond proceeds that are applied to the acquisition, construction and installation of certain
additions, extension and improvements. Revenue bonds were issued in June 2012 with an aggregate principal of $8,300,000. The cash proceeds
were fully expended at July 14, 2015.
Form 378
Fund/Department Name Month May
Fund/Department Number 624 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 8,400 830 6,016 3,474 - 2,384 72%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 8,400 830 6,016 3,474 - 2,384 72%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - 0%
Transfers Out 8,400 830 4,048 2,619 - 4,352 48%
8,400 830 4,048 2,619 - 4,352 48%
Net- - 1,968 855 - (1,968)
Cash Balance 1,528,157 1,493,630
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Customer Deposit
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to retain security deposits collected from customers when establishing new service. Upon termination of service, these
deposits are released and credited against final bills. Investment earning income is greater than anticipated.
Form 379
Fund/Department Name Month May
Fund/Department Number 625 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 3,600 365 1,505 1,037 - 2,095 42%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 2,046,081 170,505 852,525 851,375 - 1,193,556 42%
Total Revenue 2,049,681 170,870 854,030 852,412 - 1,195,651 42%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 2,046,081 - - - - 2,046,081 0%
Capital- - - - - - 0%
Transfers Out 3,600 365 1,499 1,035 - 2,101 42%
2,049,681 365 1,499 1,035 - 2,048,182 0%
Net- 170,505 852,531 851,377 - (852,531)
Cash Balance 856,936 856,033
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Sinking
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. The source of monies for debt
repayment are transfers from the water utility operating fund 620. Biannual installments are disbursed at the end of June and December. June's
payment includes 50% of the annual interest and December's payment comprises the rest of the interest and all of the principal.
Form 380
Fund/Department Name Month May
Fund/Department Number 626 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 9,500 877 6,405 2,351 3,095 67%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 9,500 877 6,405 2,351 - 3,095 67%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 9,500 - 2,050 7,374 - 7,450 22%
9,500 - 2,050 7,374 - 7,450 22%
Net- 877 4,355 (5,023) - (4,355)
Cash Balance 1,643,916 1,641,654
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Bond Reserve
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to ensure compliance with certain debt service bond covenants. Balance in fund is determined by debt service financing
arrangements at bond issuance. The 2016 annual maximum reserve requirement is satisfied.
Form 381
Fund/Department Name Month May
Fund/Department Number 629 Date Updated 6.13.16
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 10,000 1,341 9,233 5,043 - 767 92%
Bond Proceeds- - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - 0%
Transfers In 165,166 - 227,461 150,228 - (62,295) 138%
Total Revenue 175,166 1,341 236,694 155,271 - (61,528) 135%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 10,000 1,341 6,327 3,840 - 3,673 63%
10,000 1,341 6,327 3,840 - 3,673 63%
Net 165,166 - 230,367 151,431 - (65,201)
Cash Balance 2,462,728 2,235,267
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Water Works Reserve Operations & Maintenance
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to hold cash reserves to serve as fiscal protection against the risk of revenue shortfalls, emergencies and other economic
risks that may impact the Water Utility's ability to meet financial commitments. Investment earning income is greater than anticipated. The Cash
Balance of this fund is equivalent to two months' worth of the annual operating expenditures in Fund 620, excluding transfers. A Budget Transfer
Form A is pending approval to adjust Transfers Revenue.
Form 382
Fund/Department Name Month May
Fund/Department Number 640 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 561,225 51,750 258,838 253,977 302,387 46%
Interest Earnings 10,016 932 6,669 3,571 3,347 67%
Bond Proceeds- - 0%
Donations- - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 571,241 52,682 265,507 257,548 - 305,734 46%
Personnel 188,900 12,280 59,357 69,970 129,543 31%
Supplies 41,569 2,935 12,888 8,427 14,121 14,560 65%
Services 290,487 31,340 134,454 131,033 11,836 144,196 50%
Debt Service 28,457 14,218 14,218 14,218 14,239 50%
Capital- 0%
Transfers Out- - - - - - 0%
549,413 60,773 220,918 223,647 25,957 302,538 45%
Net 21,828 (8,091) 44,589 33,900 (25,957) 3,196
Cash Balance 1,696,393 1,543,914
Full Time 2.20 1.85 -
Part-Time /Seasonal/Temporary- - -
Total 2.20 1.85 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewer Repair Insurance
Expenditures
Revenue
Total Expenditures
Staffing
The Sewer Insurance program is funded by a monthly charge on city residents' sewer bills. The city is responsible for the main sewer line; from the
main line to the house is the homeowner's responsibility. This program helps residents who have an issue with their lateral that cannot be resolved
by a simple clean-out by a plumber, i.e., collapsed line, complete root infiltration, etc. that requires excavation work. The program is set up so that
the homeowner pays a maximum $500.00 deductible toward the cost of the repair and the city pays the rest.
Form 383
Fund/Department Name Month May
Fund/Department Number 641 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 36,538,600 3,265,123 15,555,752 14,269,240 - 20,982,848 43%
Interest Earnings 65,000 5,706 38,757 22,007 - 26,243 60%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 92,000 6,434 19,974 20,474 - 72,026 22%
Transfers In 16,000 2,492 11,288 6,287 - 4,712 71%
Total Revenue 36,711,600 3,279,755 15,625,770 14,318,008 - 21,085,830 43%
Personnel 7,573,583 512,324 2,604,547 2,793,406 3,296 4,965,740 34%
Supplies 2,292,608 88,604 570,667 514,038 380,990 1,340,951 42%
Services 16,901,880 1,160,124 4,670,373 4,139,189 2,271,284 9,960,223 41%
Debt Service 678,685 39,236 270,188 191,375 2,304 406,192 40%
Capital- - - - - 0%
Transfers Out 12,650,682 760,893 4,701,188 8,123,767 7,949,494 37%
40,097,438 2,561,181 12,816,963 15,761,774 2,657,874 24,622,601 39%
Net(3,385,838) 718,574 2,808,807 (1,443,767) (2,657,874) (3,536,770)
Cash Balance 11,744,130 7,201,303
Full Time 93.24 91.01 91.01
Part-Time /Seasonal/Temporary 11.44 8.67 8.67
Total 104.68 99.68 99.68
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewage Works Operations
Capital spending for Sewage works is shown in Fund 642.
Expenditures
Revenue
Total Expenditures
Staffing
This enterprise fund utilizes monthly fees received from residents and businesses to properly treat, transport, and dispose of generated sewage.
Large encumbrances for supplies and services contribute to the higher percentage of budget used. Debt service payments are made in accordance
with City amortization schedules.
Form 384
Fund/Department Name Month May
Fund/Department Number 642 Date Updated 6/2/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 45,000 4,288 33,166 8,563 - 11,834 74%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 2,487,000 - - 4,000,000 - 2,487,000 0%
Total Revenue 2,532,000 4,288 33,166 4,008,563 - 2,498,834 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - 24,667 - - 0%
Debt Service- - - - - - 0%
Capital 7,631,946 126,925 1,096,392 748,022 4,058,749 2,476,805 68%
Transfers Out- - - - - - 0%
7,631,946 126,925 1,096,392 772,690 4,058,749 2,476,805 68%
Net(5,099,946) (122,637) (1,063,226) 3,235,873 (4,058,749) 22,029
Cash Balance 7,673,124 6,987,595
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewage Works Capital
Year to Date totals spent include: Final payment on completed Eastgate Lift Station replacement $34,647, Wastewater utility vehicle and plant
maintenance equipment $24,113, Wastewater Treatment Plant Primary Clarifier Rehab $232,757, Wastewater Treatment Plant Secondary
Improvements $92,065 and Digesters #1 & #3 Clean and Rehab $487,413.
Expenditures
Revenue
Total Expenditures
Staffing
This fund is used to purchase capital equipment and fund major renovations/restorations for the Wastewater and Sewer Departments. The primary
source of income is from Sewage Works Operating Fund #641, which transfers funds here as needed.
Form 385
Fund/Department Name Month May
Fund/Department Number 643 Date Updated 6/2/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 16,000 2,492 16,070 8,262 - (70) 100%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 536,997 - 896,725 256,086 - (359,728) 167%
Total Revenue 552,997 2,492 912,795 264,348 - (359,798) 165%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 16,000 2,492 11,288 6,287 - 4,712 71%
16,000 2,492 11,288 6,287 - 4,712 71%
Net 536,997 - 901,507 258,061 - (364,510)
Cash Balance 4,575,374 3,678,649
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewage Works Reserve Operations & Maint.
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to hold the equivalent of two months of Sewage Works (Sewers & Wastewater) budgeted operating expenses in reserve.
A transfer was done in February to adjust the balance to stay in compliance.
Form 386
Fund/Department Name Month May
Fund/Department Number 649 Date Updated 6/2/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 7,000 1,959 7,686 4,468 - (686) 110%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 9,267,391 760,893 3,804,463 3,867,681 - 5,462,928 41%
Total Revenue 9,274,391 762,852 3,812,149 3,872,150 - 5,462,242 41%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 8,000 - 2,600 2,600 - 5,400 33%
Debt Service 9,266,298 1,145,856 1,145,856 300,519 - 8,120,442 12%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
9,274,298 1,145,856 1,148,456 303,119 - 8,125,842 12%
Net 93 (383,005) 2,663,693 3,569,030 - (2,663,600)
Cash Balance 3,468,434 4,359,367
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewage Sinking
Expenditures
Revenue
Total Expenditures
Staffing
This fund is used to pay all debt service obligations for Wastewater and Sewers. Mandatory transfers in from Operating Fund 641 are done in
specified amounts each month to satisfy bond covenants.
Form 387
Fund/Department Name Month May
Fund/Department Number 653 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 1,300 524 1,746 - - (446) 134%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,300 524 1,746 - - (446) 134%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 1,300 524 1,746 - - (446)
Cash Balance 4,107,370 7,286,832
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewage Debt Service Reserve
Expenditures
Revenue
Total Expenditures
Staffing
This Debt Reserve fund is held in a separate account at Bank of NY Mellon Trust. The account was fully funded for existing debt in 2013. Due to the
re-funding of three older Sewer Bonds in 2015, the required reserve now has a lower cash balance. A reconcilliation of this account is done
monthly.
Form 388
Fund/Department Name Month May
Fund/Department Number 659 Date Updated 6/1/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 2,000 127 922 2,827 - 1,078 46%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 2,000 127 922 2,827 - 1,078 46%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 9,606 - - 7,813 - 9,606 0%
Debt Service- - - - - - 0%
Capital 162,482 - - 1,077,545 162,482 0 100%
Transfers Out- - - - - - 0%
172,088 - - 1,085,357 162,482 9,606 94%
Net(170,088) 127 922 (1,082,530) (162,482) (8,528)
Cash Balance 232,816 516,856
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewer Bond 2011
From issue late in 2011, this bond has funded numerous projects including Diamond Ave. Trunk Sewer, Phase II $3.7 million, East Bank Sewer
Separation, Phase II $2.8 million, East Bank Sewer Separation, Phase III $2.3 million, LaSalle School Area Sewer Separation, $1.7 million, East
Bank Sewer Separation, Phase III $545,000, Southwood Sewer Separation, $1,438,816, Diamond Ave. Trunk Sewer, Phase III $248,000, St.
Joseph River CSO Stabilization $217,831, Secondary Clarifier Upgrade $494,141, Wastewater Treatment Plant Digester Upgrade $5,782,989.
Expenditures
Revenue
Total Expenditures
Staffing
This Sewage Works Revenue Bond closed in October of 2011. The remaining cash balance has been fully encumbered and is expected to be spent
in 2016. The significant projects this bond has funded are listed below.
Form 389
Fund/Department Name Month May
Fund/Department Number 661 Date Updated 6/1/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 70,000 6,661 52,828 39,033 - 17,172 75%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - 0%
Total Revenue 70,000 6,661 52,828 39,033 - 17,172 75%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 850,000 - - - - 850,000 0%
Debt Service- - - - - - 0%
Capital 19,337,062 284,179 2,083,844 906,245 10,875,581 6,377,637 67%
Transfers Out- - - - - - 0%
20,187,062 284,179 2,083,844 906,245 10,875,581 7,227,637 64%
Net(20,117,062) (277,518) (2,031,016) (867,212) (10,875,581) (7,210,465)
Cash Balance 11,879,027 15,961,797
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Sewer Bond 2012
Since issue through December 2015, projects funded from this Bond include: East Bank Sewer Separation-Phase 4 $2.6 million, Diamond Ave.
Sewer Separation Phase 3, $2.6 million, Prairie Avenue Sewer Separation-Phase I $600,445, Southwood Sewer Separation $919,608, Fairfax
Sewer $70,022, East Bank Sewer Separation-Phase 5 $574,681, Sewer Sensory Control Network $193,609, Wastewater Treatment Plant
Grit/Screening Improvements $151,732, Secondary Clarifier Modifications $1,698,807, CSO LTCP re-look $1,626,327, and misc other $2,070.
Expenditures
Revenue
Total Expenditures
Staffing
Current year spending from this Bond has been for the CSO LTCP re-look $375,593, East Bank Sewer Separation-Phase 5 $18,565, WWTP
Secondary Clarifier Modifications $1,570,274, and WWTP Grit/Screening Improvements $27,074.
Form 390
Fund/Department Name Month May
Fund/Department Number 664 Date Updated 6/1/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 40 2 18 10 - 22 45%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 40 2 18 10 - 22 45%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 40 2 18 10 - 22
Cash Balance 4,524 4,491
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
2013A Cost of Issuance Fund
Expenditures
Revenue
Total Expenditures
Staffing
This fund was set up to pay the issue costs related to the re-funding of the 2004 Sewer bond and 1998 SRF Loan. Those costs were paid in 2013.
The remaining cash balance should be transferred to an appropriate fund, so this fund can be closed out.
Form 391
Fund/Department Name Month May
Fund/Department Number 666 Date Updated 6/1/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Acutal Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 130 4 94 - - 36 72%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 130 4 94 - - 36 72%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 2,500 - 2,500 - - - 100%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
2,500 - 2,500 - - - 100%
Net(2,370) 4 (2,406) - - 36
Cash Balance 6,684 -
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
2015 Sewer Bond Issuance
Expenditures
Revenue
Total Expenditures
Staffing
This fund was set up to pay the legal and financial accounrting costs associated with the refunding of the 2006, 2007, and 2007B Sewer bonds. Most
of those expenses were paid in December, 2015.
Form 392
Fund/Department Name Month May
Fund/Department Number 670 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 1,313,436 - 656,725 656,725 - 656,711 50%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 2,664,721 264,937 1,134,476 769,334 - 1,530,245 43%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 5,630 350 7,655 (25,430) - (2,025) 136%
Transfers In- - - - - - 0%
Total Revenue 3,983,787 265,287 1,798,856 1,400,629 - 2,184,931 45%
Personnel 2,249,773 217,987 874,036 801,268 - 1,375,737 39%
Supplies 473,779 53,731 236,827 198,870 - 236,952 50%
Services 1,075,098 98,933 502,606 548,025 - 572,492 47%
Debt Service- - - - - - 0%
Capital 14,722 - - - - 14,722 0%
Transfers Out 159,066 - - - - 159,066 0%
3,972,438 370,652 1,613,469 1,548,163 - 2,358,969 41%
Net 11,349 (105,364) 185,387 (147,534) - (174,038)
Cash Balance 1,551,467 1,092,103
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Century Center
Expenditures
Revenue
Total Expenditures
Staffing
SMG has assumed management of Century Center effective July 1, 2013. One of their contractual duties is to reduce the operating deficit in the
fund. Covered by hotel/motel tax revenue which is received twice per year. The first installment was received in February 2015. Other income
includes charges to large conferences for electric costs. Although charges for services are down, personnel expenditures are also down as they are
controlling their costs. Also, charges for services will likely stay low as the Century Center is going to begin many energy savings construction
projects which is putting many of their rooms out of inventory for months at a time. However, the energy savings and their efforts to become more
"green" will likely help attract future business.
Form 393
Fund/Department Name Month May
Fund/Department Number 671 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 500 82 413 164 - 87 83%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 500 82 413 164 - 87 83%
Personnel- - - - - - 0%
Supplies 12,200 - - 41,156 - 12,200 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital 176,421 - 38,747 25,000 - 137,674 22%
Transfers Out- - - 50,000 - - 0%
188,621 - 38,747 116,156 - 149,874 21%
Net(188,121) 82 (38,335) (115,992) - (149,786)
Cash Balance 963,737 1,302,671
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Century Center Capital
A Qualified Energy Conservation Bond was taken out in May 2015. Approximately $192,000 will be used as a down payment on the construction
contract, thus reducing the amount necessary to be funded by bond issuance. The actual bond payments will be made with hotel/motel funds
through a new fund, Century Center Energy Conservation Debt Service, that was seeded with a $50,000 transfer from this fund in May.
Expenditures
Revenue
Total Expenditures
Staffing
SMG contributed a one time amount of $575,000 to cover capital expenses in August 2013. The remainder of these funds have been appropriated
for spending during 2015. $25,000 was appropriated to help pay for the Wall of Fame in conjunction with the South Bend Alumni Association.
$50,000 was transferred out to the new fund 672 for bond payments on the Energy Savings Contract.
Form 394
Fund/Department Name Month May
Fund/Department Number 672 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 157,742 107,725 107,742 - - 50,000 68%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 79,676 - - 50,000 - 79,676 0%
Total Revenue 237,418 107,725 107,742 50,000 - 129,676 45%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service 237,132 - 140,609 - - 96,523 59%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
237,132 - 140,609 - - 96,523 59%
Net 286 107,725 (32,867) 50,000 - 33,153
Cash Balance 17,165 50,000
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Century Center Energy Conservation Debt Svc
Expenditures
Revenue
Total Expenditures
Staffing
A Qualified Energy Conservation Bond was taken out in May 2015. The $50,000 was transferred from the capital fund to set up the fund for future
bond payments.
Form 395
Fund/Department Name Month May
Fund/Department Number 222 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - 0%
Charges for Services 8,181,507 630,487 3,083,886 3,251,469 - 5,097,621 38%
Interest Earnings 3,240 601 4,432 2,981 - (1,192) 137%
Bond Proceeds- - 0%
Donations- - 0%
Other Income 49,890 1,960 9,866 42,091 - 40,024 20%
Transfers In- - - - - - 0%
Total Revenue 8,234,637 633,048 3,098,183 3,296,541 - 5,136,454 38%
Personnel 3,143,175 200,992 1,022,093 1,111,558 2,121,082 33%
Supplies 190,636 63,592 98,142 42,530 6,694 85,800 55%
Services 4,826,174 366,402 1,860,164 1,969,663 1,868,947 1,097,063 77%
Debt Service 16,475 3,202 4,526 3,248 2,090 9,859 40%
Capital- 120,000 - - 0%
Transfers Out 130,519 - - - 130,519 0%
8,306,979 634,188 2,984,925 3,246,998 1,877,730 3,444,324 59%
Net(72,342) (1,140) 113,258 49,542 (1,877,730) 1,692,130
Cash Balance 1,403,006 1,619,156
Full Time 42.00 37.00 37.00
Part-Time /Seasonal/Temporary 3.00 3.00 3.00
Total 45.00 40.00 40.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Central Services
Expenditures
Revenue
Total Expenditures
Staffing
The Central Services Division consists of six cost centers that provide a variety of services to other city departments, along with several local county,
state and federal agencies. In May we had 1,395 vehicle repairs. Average Fuel prices for May is $1.74 for Unleaded and $1.64 for Diesel.
Budgeted amount per gallon is $3.20. The Radio Shop's project was the AVL installation of all new radios without loss of service to all departments.
Equipment Services continues to purchase new vehicles with compressed natural gas or hybrids. We updated our fueling stations during the month
of May.
Sustainability Office expended on recycling bins. Due to slow hiring of replacement FTE, a temporary employee is working 20hrs/week. Job should
be filled by June.
Form 396
Fund/Department Name Month May
Fund/Department Number 224 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- 89 705 - - (705) 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In 130,519 - - - - 130,519 0%
Total Revenue 130,519 89 705 - - 129,814 1%
Personnel- - - - - - 0%
Supplies 20,000 - - - 12,799 7,201 64%
Services 60,019 - - - - 60,019 0%
Debt Service- - - - - - 0%
Capital 225,565 112,077 135,447 - 39,619 50,500 78%
Transfers Out- - - - - - 0%
305,584 112,077 135,447 - 52,418 117,720 61%
Net(175,065) (111,988) (134,742) - (52,418) 12,095
Cash Balance 52,178 -
Full Time- -
Part-Time /Seasonal/Temporary- -
Total- -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Central Services Capital
Capital projects for 2015 including a roof replacement for the Equipment Services building ($150,433), & Scanner/software for Inventory/fleet
system for $24,632 encumbrances were carried over to 2016. The 2016 Capital projects are: Radio tower repairs, new overhead door for garage,
paving of lot, CNG compressor maintenance costs, inground hoists, new pressure washer.
Expenditures
Revenue
Total Expenditures
Staffing
This is a new fund for 2015. Revenues are a transfer from Central Services.
Form 397
Fund/Department Name Month May
Fund/Department Number 226 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 2,223,483 183,301 924,461 506,882 - 1,299,022 42%
Interest Earnings 20,500 2,575 18,179 12,881 - 2,321 89%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 12,900 - 12,878 - - 22 100%
Transfers In- - - - - - 0%
Total Revenue 2,256,883 185,876 955,519 519,763 - 1,301,364 42%
Personnel 250,135 16,023 80,052 97,618 - 170,083 32%
Supplies 30,734 1,669 5,373 16,195 5,036 20,325 34%
Services 2,839,479 153,848 578,938 1,064,584 68,946 2,191,596 23%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
3,120,348 171,540 664,363 1,178,398 73,982 2,382,003 24%
Net(863,465) 14,335 291,156 (658,635) (73,982) (1,080,639)
Cash Balance 4,816,361 5,021,439
Full Time 3.00 3.00
Part-Time /Seasonal/Temporary- -
Total 3.00 3.00 -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Liability Insurance
No capital expenditures are budgeted in 2016.
Expenditures
Revenue
Total Expenditures
Staffing
This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the
operation of the Safety and Risk Department. Revenues for this fund come from other City funds who pay a share proportionate to their expected
expense. Personnel expenditures are for 2 Safety and Risk personnel and an attorney who processes claims for the City. The City has budgeted
$1 million in 2016 for expected liability cliams, $530,000 for excess coverage premiums for property insurance, and $852,000 in expected workers
compensation activities.
Form 398
Fund/Department Name Month May
Fund/Department Number 278 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- 4,370 22,190 25,640 - (22,190) 0%
Interest Earnings 4,000 368 2,592 1,241 - 1,408 65%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 60,400 4,370 22,190 25,640 - 38,210 37%
Transfers In- - - - - - 0%
Total Revenue 64,400 9,108 46,972 52,521 - 17,428 73%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 10,000 - 53 - - 9,947 1%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
10,000 - 53 - - 9,947 1%
Net 54,400 9,108 46,919 52,521 - 7,481
Cash Balance 688,391 568,534
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Take Home Vehicle Police
None
Expenditures
Revenue
Total Expenditures
Staffing
This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. The cash reserve in this fund has
increased in recent years and is expected to increase during 2016. Claims have been minimal in this fund since it was created. This fund is
classified as an Internal Service Fund for financial reporting. Revenue for 2016 is less than 2015 due to the timing of biweekly payroll. The
revenue is the amount deducted from officer pay for the vehicle take home program.
Form 399
Fund/Department Name Month May
Fund/Department Number 279 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 499,358 40,281 198,069 - - 301,290 40%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 499,358 40,281 198,069 - - 301,290 40%
Personnel 459,575 36,227 182,366 - - 277,209 40%
Supplies 5,300 173 1,347 - 502 3,451 35%
Services 34,482 3,881 14,356 - 2,123 18,003 48%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
499,357 40,281 198,068 - 2,625 298,663 40%
Net 1 0 0 - (2,625) 2,626
Cash Balance- -
Full Time 6.00 6.00
Part-Time /Seasonal/Temporary 2.00 2.00
Total 8.00 8.00
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
311 Call Center
No capital spending planned for 2016.
Expenditures
Revenue
Total Expenditures
Staffing
This internal service fund is new in 2016. Expenses in previous years were charged to the General Fund. The fund is used to track operational
revenues and expenditures of the 311 Call Center. Revenues are charges for services to the City departments that are served by the Call Center.
The Call Center is still growing, so revenues will increase as more departments are served. Expenditures are predominantly related to salaries and
benefits for the Call Center employees.
Form 3100
Fund/Department Name Month May
Fund/Department Number 711 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 17,151,500 1,383,253 6,906,884 6,074,661 - 10,244,616 40%
Interest Earnings 23,345 2,716 18,925 10,390 - 4,420 81%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 1,500 20,511 161,503 19,399 - (160,003) 10767%
Transfers In- - - - - - 0%
Total Revenue 17,176,345 1,406,479 7,087,312 6,104,451 - 10,089,033 41%
Personnel 4,316 - - 4 - 4,316 0%
Supplies 17,875 8,112 13,901 1,615 20,404 (16,430) 192%
Services 1,415,949 252,461 788,274 340,771 442,446 185,229 87%
Insurance 15,940,750 1,065,853 5,821,193 5,349,243 29,734 10,089,823 37%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
17,378,890 1,326,426 6,623,368 5,691,633 492,584 10,262,937 41%
Net(202,545) 80,053 463,943 412,818 (492,584) (173,904)
Cash Balance 4,833,011 4,469,805
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Self-Funded Employee Benefits
None
Expenditures
Revenue
Total Expenditures
Staffing
This fund handles expenses relating to insurance and claims relating to employees: medical, dental, life, flex spending, etc. For the last several
years expenses have significantly exceeded revenues (charges to City Departments and employees) so our cash balance has been eroding. This is
not sustainable in the long-term and we need to address this situation. For the 2015 Budget, we increased employer and employee contributions
significantly, which has been helping, although we are falling short of our revenue targets. Fortunately, claims costs have been lower than expected.
A new Employee Wellness Center was opened on January 18, 2016 which is set in place with the understanding that the City should see a drop in
claims expenses over time.
Form 3101
Fund/Department Name Month May
Fund/Department Number 713 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 105,682 12,047 27,029 42,367 - 78,653 26%
Interest Earnings 1,600 143 1,056 564 - 544 66%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 107,282 12,190 28,086 42,931 - 79,196 26%
Personnel 80,000 3,180 15,258 30,784 - 64,742 19%
Supplies- - - - - - 0%
Services 33,882 7,207 14,035 11,632 15,400 4,447 87%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
113,882 10,387 29,293 42,416 15,400 69,189 39%
Net(6,600) 1,802 (1,208) 515 (15,400) 10,008
Cash Balance 268,075 241,686
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Unemployment Compensation
None
Expenditures
Revenue
Total Expenditures
Staffing
This fund charges an allocation of 0.25% of payroll to most departments to cover the cost of unemployment claims paid. For the 2015 budget, all
outplacement services will be paid through this account. These were paid through the General Fund in previous years, however, due to the nature
of outplacement claims, the Unemployment Fund is a more appropriate place from which to pay the costs. The Unemployment Compensation Fund
is classified as an Internal Service Fund for financial reporting. Claims continue to be lower than anticipated.
Form 3102
Fund/Department Name Month May
Fund/Department Number 701 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 5,443,092 - - - - 5,443,092 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 4,500 - 1,061 872 - 3,439 24%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - 3,743 - - 0%
Transfers In- - - - - - 0%
Total Revenue 5,447,592 - 1,061 4,615 - 5,446,531 0%
Personnel 5,457,693 414,825 2,172,465 2,198,310 - 3,285,228 40%
Supplies 200 - 13 - - 187 7%
Services 6,950 77 3,633 365 - 3,317 52%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
5,464,843 414,902 2,176,111 2,198,675 - 3,288,732 40%
Net(17,251) (414,902) (2,175,051) (2,194,060) - 2,157,800
Cash Balance(1,702,746) (1,554,755)
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Firefighters Pension
No capital expenditures are purchased through this account.
Expenditures
Revenue
Total Expenditures
Staffing
The Fire Pension fund receives State of Indiana pension relief payments in June and September to reimburse the City for actual pension costs paid
and reported in the previous year. For 2015, the payments are expected to be $2,603,546 by 1 July and again by 1 October, totaling $5,207,092.
Form 3103
Fund/Department Name Month May
Fund/Department Number 702 Date Updated 6/13/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes 6,125,000 - - - - 6,125,000 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 4,500 - 2,773 1,546 - 1,727 62%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 4,000 - - - - 4,000 0%
Transfers In- - - - - - 0%
Total Revenue 6,133,500 - 2,773 1,546 - 6,130,727 0%
Personnel 6,789,198 519,922 2,733,198 2,678,200 - 4,056,000 40%
Supplies 800 - - - - 800 0%
Services 7,400 93 3,481 291 - 3,919 47%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
6,797,398 520,015 2,736,679 2,678,491 - 4,060,719 40%
Net(663,898) (520,015) (2,733,906) (2,676,945) - 2,070,008
Cash Balance(1,576,487) (1,566,172)
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Police Pension
No capital expenditures are paid from this fund.
Expenditures
Revenue
Total Expenditures
Staffing
The Police Pension fund receives pension relief distributions from the State of Indiana to reimburse the City for pension costs paid and reported in
the previous fiscal year. For 2016, the payments are expected to be $3,062,500 by 1 July and again by 1 October, totaling $6,125,000.
Form 3104
Fund/Department Name Month May
Fund/Department Number 730 Date Updated 6/15/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 150 16 113 66 - 37 76%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 150 16 113 66 - 37 76%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 20,000 - - - - 20,000 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
20,000 - - - - 20,000 0%
Net(19,850) 16 113 66 - (19,963)
Cash Balance 28,655 28,444
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
City Cemetery
Spending this year will concentrate on repairing headstones and completing the GIS survey of the cemetery and its occupants.
Expenditures
Revenue
Total Expenditures
Staffing
This fund is designated for expenses specifically for the City Cemetery. Revenues were originally derived from the sale of cemetery plots and burial
expenses.There are few sites available for sale and most plots are occupied, resulting in little burial activty.
Form 3105
Fund/Department Name Month May
Fund/Department Number 324 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 16,723,300 - - - - 16,723,300 0%
Local Income Taxes- - - - - - 0%
Other Taxes 396,000 - 198,500 292,000 - 197,500 50%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - 14,061 - - 0%
Interest Earnings 413,706 15,185 122,316 86,623 - 291,390 30%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 1,692,858 268,308 407,486 1,596,631 - 1,285,372 24%
Transfers In 11,000 1,511 7,401 4,956,925 - 3,599 67%
Total Revenue 19,236,864 285,004 735,703 6,946,240 - 18,501,161 4%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 4,458,680 146,117 348,759 1,318,519 883,017 3,226,904 28%
Debt Service 6,217,896 - 2,815,449 3,545,642 - 3,402,447 45%
Capital 33,825,501 761,627 5,565,784 1,691,506 7,999,165 20,260,552 40%
Transfers Out- - - - - - 0%
44,502,077 907,744 8,729,992 6,555,668 8,882,182 26,889,904 40%
Net(25,265,213) (622,740) (7,994,289) 390,573 (8,882,182) (8,388,742)
Cash Balance 24,772,534 31,771,584
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
River West Development Area (Airport TIF)
In 2015, the major projects were: the Ameriplex lease, Bartlett Roundabout, Ignition Park infrastructure and Multi-tenant building, LaSalle Hotel,
ND/GE Turbo Project, Nello, Noble Energy, Western Avenue Improvements, Patel Hotel, and Studebaker Envionmental and Renaissance District.
Thus far in 2016, major expenditures (other than debt service) include: $1.1M for Ignition Park Infrastructure; $365K for LaSalle Hotel; $200K for
Safe Routes to School @ Harrison School; $830K for Advanced Center for Cancer Care;$225K for Lippert; $1.9 for Nello; $255K for Western
Restriping.
Expenditures
Revenue
Total Expenditures
Staffing
Form 3106
Fund/Department Name Month May
Fund/Department Number 420 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - - - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - 4,088,473 - - 0%
- - - 4,088,473 - - 0%
Net- - - (4,088,473) - -
Cash Balance- -
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Tax Incremental Financing (TIF) - Downtown
Expenditures
Revenue
Total Expenditures
Staffing
In 2015 SBCDA is eliminated and all funds were distributed between Fund 324 River West and Fund 429 River East. This is the result of the TIF
realignment.
Form 3107
Fund/Department Name Month May
Fund/Department Number 422 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 420,000 - - - - 420,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 15,500 819 5,962 2,719 - 9,538 38%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 435,500 819 5,962 2,719 - 429,538 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 43,166 1,350 10,372 30,294 6,794 26,000 40%
Debt Service- - - - - - 0%
Capital 1,360,200 - - - 300,000 1,060,200 22%
Transfers Out- - - - - - 0%
1,403,366 1,350 10,372 30,294 306,794 1,086,200 23%
Net(967,866) (531) (4,410) (27,575) (306,794) (656,662)
Cash Balance 1,502,415 1,168,174
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
TIF - West Washington
Major projects committed thus far in 2016 are: City Cemetery Project. Other TIF eligible development projects for this TIF area will be determined
by department staff and the Mayor's office as the year progresses.
Expenditures
Revenue
Total Expenditures
Staffing
Major Projects committed thus far in 2016 are: City Cemetery Project.
Form 3108
Fund/Department Name Month May
Fund/Department Number 425 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 1,706 90 656 292 - 1,050 38%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income 170,997 15,302 54,174 71,291 - 116,823 32%
Transfers In- - - - - - 0%
Total Revenue 172,703 15,392 54,830 71,583 - 117,873 32%
Personnel- - - - - - 0%
Supplies 8,742 52 1,348 3,656 - 7,394 15%
Services 151,664 6,384 29,078 49,175 - 122,586 19%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
160,406 6,436 30,426 52,831 - 129,980 19%
Net 12,297 8,957 24,404 18,752 - (12,107)
Cash Balance 233,220 191,278
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Redevelopment Retail & Leighton Plaza
Expenditures
Revenue
Total Expenditures
Staffing
Operations under outside contract with Bradley Co.
Form 3109
Fund/Department Name Month May
Fund/Department Number 426 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - - - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - 2,294,533 - - 0%
- - - 2,294,533 - - 0%
Net- - - (2,294,533) - -
Cash Balance- -
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
TIF - Central Medical Service Area
Expenditures
Revenue
Total Expenditures
Staffing
In 2015 Central Medical Service Area is eliminated and all funds were distributed to Fund 324 River West. This is the result of the TIF realignment.
Form 3110
Fund/Department Name Month May
Fund/Department Number 429 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 2,750,000 - - - - 2,750,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 57,000 4,077 29,832 12,401 - 27,168 52%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - 19,357 - - 0%
Transfers In- - - 1,430,965 - - 0%
Total Revenue 2,807,000 4,077 29,832 1,462,724 - 2,777,168 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 83,573 - 30,950 56,081 52,622 1 100%
Debt Service- - - - - - 0%
Capital 8,251,586 35,949 102,846 82,866 4,377,970 3,770,770 54%
Transfers Out- - - - - - 0%
8,335,159 35,949 133,796 138,947 4,430,592 3,770,771 55%
Net(5,528,159) (31,872) (103,964) 1,323,777 (4,430,592) (993,603)
Cash Balance 7,457,168 5,880,256
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
River East Development Area (NE Dev TIF)
Projects committed to in 2016 include: East Bank Pase 5 CSO; NW Corner of Hill & Colfax; Main/Jefferson Tunnel.
Expenditures
Revenue
Total Expenditures
Staffing
Due to changes in boundary, this area now includes a portion of South Bend Central Development Area (Fund 420).
Form 3111
Fund/Department Name Month May
Fund/Department Number 430 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 2,400,000 - - - - 2,400,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 33,000 3,168 23,722 10,674 - 9,278 72%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 2,433,000 3,168 23,722 10,674 - 2,409,278 1%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 528,454 3,040 174,571 128,599 113,882 240,000 55%
Debt Service- - - - - - 0%
Capital 6,883,361 418,374 545,457 443,483 3,683,827 2,654,077 61%
Transfers Out- - - - - - 0%
7,411,815 421,414 720,028 572,082 3,797,709 2,894,078 61%
Net(4,978,815) (418,246) (696,306) (561,408) (3,797,709) (484,800)
Cash Balance 5,399,073 4,395,883
Full Time- -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
TIF - Southside Development #1
Projects committed to in 2015 include: Chippewa Improvements, Fellows Street Corridor, Ireland & Miami Area Improvements, Ireland Road
Acquisition Services, Main-Lafayette Crossover Connector and Safe Routes to School (Perley). The major project in 2016 is the construction of the
Chippewa Roundabout.
Expenditures
Revenue
Total Expenditures
Staffing
Form 3112
Fund/Department Name Month April
Fund/Department Number 435 Date Updated 5/17/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 320,000 - - - - 320,000 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 750 7 334 278 - 416 45%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 320,750 7 334 278 - 320,416 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 13,012 - - - 4,200 8,812 32%
Debt Service 341,188 - 140,000 169,620 - 201,188 41%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
354,200 - 140,000 169,620 4,200 210,000 41%
Net(33,450) 7 (139,666) (169,343) (4,200) 110,416
Cash Balance 11,999 52,088
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
TIF - Douglas Road
Expenditures
Revenue
Total Expenditures
Staffing
The Douglas Road TIF was established to develop the road and area near Brown Mackie College near the South Bend-Mishawaka border. The fund
borrowed money from the City of Mishawaka ($1,086,550) and Major Moves Fund 412 ($1,000,000) to finance initial construction. The fund uses TIF
tax revenue to repay the loans. During February 2015 the amounts due Mishawaka were paid in full and the amount due to Major Moves was
$787,402. Payments will now be accelerated on the Major Moves loan in order to pay it off early as well.
Form 3113
Fund/Department Name Month May
Fund/Department Number 436 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes 2,948,923 - - - - 2,948,923 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services 210,999 - 210,999 - - (0) 100%
Interest Earnings 2,500 - 2,109 1,571 - 391 84%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 3,162,422 - 213,108 1,571 - 2,949,314 7%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 33,832 - - - - 33,832 0%
Debt Service 3,396,168 - 1,684,089 1,711,589 - 1,712,079 50%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
3,430,000 - 1,684,089 1,711,589 - 1,745,911 49%
Net(267,578) - (1,470,981) (1,710,018) - 1,203,403
Cash Balance 149,037 (4,515)
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
River East Residential (NE Res TIF)
Expenditures
Revenue
Total Expenditures
Staffing
Debt Service is related to the Eddy Street Commons Project--payment on the ESC Bonds and reimbursement to Major Moves fund for project costs.
Form 3114
Fund/Department Name Month May
Fund/Department Number 433 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 152 5 35 24 - 117 23%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 152 5 35 24 - 117 23%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 4,500 - - - - 4,500 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
4,500 - - - - 4,500 0%
Net(4,348) 5 35 24 - (4,383)
Cash Balance 8,737 10,114
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Redevelopment General
Expenditures
Revenue
Total Expenditures
Staffing
This fund's sole expenditure is for general legal fees for DCI based on an engagement letter
Form 3115
Fund/Department Name Month May
Fund/Department Number 439 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 14,637 1,174 8,996 11,742 - 5,641 61%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 14,637 1,174 8,996 11,742 - 5,641 61%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital 2,692,913 - 142,913 502,001 - 2,550,000 5%
Transfers Out- - - - - - 0%
2,692,913 - 142,913 502,001 - 2,550,000 5%
Net(2,678,276) 1,174 (133,917) (490,259) - (2,544,359)
Cash Balance 2,139,390 4,530,302
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Certified Technology Park
Capital funds are to be expended in Ignition Park and Innovation Park.
Expenditures
Revenue
Total Expenditures
Staffing
Form 3116
Fund/Department Name Month May
Fund/Department Number 454 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 3,900 207 1,509 883 - 2,391 39%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 3,900 207 1,509 883 - 2,391 39%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 50,000 - - - - 50,000 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
50,000 - - - - 50,000 0%
Net(46,100) 207 1,509 883 - (47,609)
Cash Balance 381,130 378,324
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Airport Urban Enterprise Zone
Expenditures
Revenue
Total Expenditures
Staffing
No significant issues. Possible expenditure for job training in Urban Enterprise Zone.
Form 3117
Fund/Department Name Month May
Fund/Department Number 619 Date Updated 6/17/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - 119,297 - - 0%
Interest Earnings- - - - - - 0%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue- - - 119,297 - - 0%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - 181,484 - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - 181,484 - - 0%
Net- - - (62,187) - -
Cash Balance- 19,744
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Blackthorn Operations
Equipment payments
Expenditures
Revenue
Total Expenditures
Staffing
The course has been sold to a private owner. The sale was completed in February 2015.
Form 3118
Fund/Department Name Month May
Fund/Department Number 315 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 5,000 566 4,122 2,429 - 878 82%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 5,000 566 4,122 2,429 - 878 82%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 14,000 566 2,771 1,829 - 11,229 20%
14,000 566 2,771 1,829 - 11,229 20%
Net(9,000) - 1,351 599 - (10,351)
Cash Balance 1,038,904 1,038,904
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
Total Expenditures
Staffing
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income
which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to
changes in City prevailing interest rates City is able to secure.
2016 City of South Bend
Monthly Financial Report
Redevelopment Bond - Airport Taxable
Expenditures
Revenue
Form 3119
Fund/Department Name Month May
Fund/Department Number 317 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 1,800 277 2,018 1,181 - (218) 112%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 1,800 277 2,018 1,181 - (218) 112%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
- - - - - - 0%
Net 1,800 277 2,018 1,181 - (218)
Cash Balance 509,837 506,084
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
Coveleski Debt Service Reserve
Expenditures
Revenue
Total Expenditures
Staffing
Debt service reserve fund. The fund is at the proper level per the bond financial advisor, Crowe Horwath. No additional transfers-in are needed.
Any interest variations due to City policy on investments and increase in cash available to earn interest.
Form 3120
Fund/Department Name Month May
Fund/Department Number 328 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 6,000 945 6,887 4,058 - (887) 115%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 6,000 945 6,887 4,058 - (887) 115%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services- - - - - - 0%
Debt Service- - - - - - 0%
Capital- - - - - - 0%
Transfers Out 15,000 945 4,630 3,056 - 10,370 31%
15,000 945 4,630 3,056 - 10,370 31%
Net(9,000) - 2,257 1,002 - (11,257)
Cash Balance 1,735,840 1,735,840
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
Total Expenditures
Staffing
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income
which is promptly transferred out to the corresponding TIF fund (324 - River West). Any variance in the trend of interest income will be due to
changes in City prevailing interest rates City is able to secure.
2016 City of South Bend
Monthly Financial Report
Redevelopment Bond - Palais Royale
Expenditures
Revenue
Form 3121
Fund/Department Name Month May
Fund/Department Number 432 Date Updated 6/14/2016
Current Current Current Prior
Amended Month Year to Date Year to Date Current Budget Percent of
Budget Actual Actual Actual Encumbrances Balance Budget
Property Taxes- - - - - - 0%
Local Income Taxes- - - - - - 0%
Other Taxes- - - - - - 0%
Grants/Intergovernmental- - - - - - 0%
Charges for Services- - - - - - 0%
Interest Earnings 25,000 2,697 20,242 13,239 - 4,758 81%
Bond Proceeds- - - - - - 0%
Donations- - - - - - 0%
Other Income- - - - - - 0%
Transfers In- - - - - - 0%
Total Revenue 25,000 2,697 20,242 13,239 - 4,758 81%
Personnel- - - - - - 0%
Supplies- - - - - - 0%
Services 1,000 - - 201,724 - 1,000 0%
Debt Service 489,503 - 365,835 357,545 - 123,668 75%
Capital- - - - - - 0%
Transfers Out- - - - - - 0%
490,503 - 365,835 559,269 - 124,668 75%
Net(465,503) 2,697 (345,593) (546,031) - (119,910)
Cash Balance 4,956,803 5,956,825
Full Time- - -
Part-Time /Seasonal/Temporary- - -
Total- - -
Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below:
Explain Significant Spending on Capital Projects Below:
2016 City of South Bend
Monthly Financial Report
TIF - Southside Development #3
Expenditures
Revenue
Total Expenditures
Staffing
The purpose of this fund is to pay debt service. We will not be requesting additional funds from the TIF. The first opportunity to pay off the bond will
be February 2017. The plan is to payoff the bond at that time along with the prepayment penalty. $201,724 payment in 2015 is return of prior year
taxes to St. Joseph County.
Form 3122