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Home My WebLink About06-2016 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 June 30, 2016 Administration/Finance June 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 June 30, 2016, total revenue for the year was $149,328,741, 30% of estimated revenue. As of June 30, 2015 total revenue received was $143,297,200 within the same funds. Property taxes are received in June and December each year and were budgeted at $71,976,981 for 2016. In June, the City received the first of its two property tax remittances from the county, totaling $41.55 million. Normally the June payment is slightly larger than December by 53% to 47%. June’s payment amounted to 56% of the expected annual budget, meaning that we’re likely to do better than budget on property tax receipts for this year. 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 June 30, 2016, total expenditures were $128,409,102 and outstanding encumbrances were $48,243,226, a total of $176,652,328 which represents 48% 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 35% of the amended expenditure budget at the end of the period. Total expenditures were $134,228,785 as of June 30, 2015. New for 2016, the 311 Call Center has now been placed in its own internal service fund, (Fund 279) and now appears as its own line item within the Internal Service sections of the summary reports. 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. The expenditure budget for this fund was set in July. 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 June 30, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget City Funds General Fund 55,363,383 24,076,322 29,224,891 28,512,811 913,957 53% Special Revenue 102 Rainy Day 1,445,850 9,026 1,449,419 29,391 (3,569) 100% 103 Excess Levy 20 - 7 9 13 37% 201 Parks & Recreation 11,492,799 4,984,557 5,978,509 5,747,608 5,514,290 52% 202 Motor Vehicle Highway 9,201,639 347,166 5,003,665 4,805,519 4,197,974 54% 203 Recreation Nonreverting 1,448,565 101,600 567,568 513,230 880,997 39% 209 Studebaker-Oliver Reverting Grants 587,250 30,612 77,265 73,862 509,985 13% 210 Economic Development State Grants 2,699,880 7,550 813,480 36,939 1,886,400 30% 211 Department of Community Investment (DCI)2,651,425 7,695 1,314,706 1,146,805 1,336,719 50% 212 Dept of Community Investment Grants 7,444,900 68,150 844,385 1,133,725 6,600,515 11% 216 Police State Seizures 36,000 9,603 26,281 1,446 9,719 73% 217 Gift, Donation, Bequest 360,800 226 1,262 3,420 359,538 0% 218 Police Curfew Violations 1,000 49 198 79 802 20% 219 Unsafe Building 985,240 90,628 618,670 - 366,570 63% 220 Law Enforcement Continuing Education 218,000 16,249 135,687 170,726 82,313 62% 227 Loss Recovery 7,660 904 4,837 46,844 2,823 63% 244 Emergency Phone System- - - 19 - 0% 249 Public Safety LOIT 6,797,160 566,657 3,398,983 3,236,774 3,398,177 50% 251 Local Roads & Streets 1,628,200 105,483 886,971 585,680 741,229 54% 257 LOIT Special Distribution 4,867,550 - 4,217,549 - 650,001 87% 258 Human Rights Federal Grant 165,040 671 140,730 25,763 24,310 85% 271 Eastrace Waterway 30 1 7 16 23 22% 273 Morris PAC / Palais Royale Marketing 18,250 1,649 8,476 3,704 9,774 46% 280 Police Block Grants 20 2 15 9 5 76% 281 Economic Develop. Commission-Revenue Bonds 150 26 134 93 16 89% 289 HAZMAT 10,000 29 156 13,900 9,844 2% 291 Indiana River Rescue 45,200 721 54,225 22,528 (9,025) 120% 292 Police Grants- - - 56,946 - 0% 294 Regional Police Academy 22,500 81 18,992 20,722 3,508 84% 295 COPS MORE Grant 92,000 882 34,418 37,110 57,582 37% 299 Police Federal Drug Enforcement 162,000 1,209 1,760 64,257 160,240 1% 404 County Option Income Tax 10,370,484 846,216 5,206,206 4,892,568 5,164,278 50% 408 Economic Development Income Tax 10,159,262 809,187 5,351,045 5,029,885 4,808,217 53% 410 Urban Development Action Grant 175,827 452 2,733 242,091 173,094 2% 655 Project Releaf 437,290 44,224 231,228 222,312 206,062 53% 705 Police K-9 Unit 2,020 4 19 1,511 2,001 1% Special Revenue Total 73,534,011 8,051,508 36,389,587 28,165,490 37,144,425 49% City Debt Service 313 Football Hall of Fame Debt Service 1,483,212 787,685 834,400 563,765 648,812 56% City Debt Service Total 1,483,212 787,685 834,400 563,765 648,812 56% Capital Project 377 Professional Sports Development 711,518 42,808 482,406 408,602 229,112 68% 401 Coveleski Stadium Capital 15,200 56 348 138 14,852 2% 403 Zoo Endowment 200 46 243 167 (43) 121% 405 Park Nonreverting Capital 162,500 1,078 5,465 8,878 157,035 3% 406 Cumulative Capital Development 527,737 263,405 287,480 283,806 240,257 54% 407 Cumulative Capital Improvement 435,700 121,753 272,941 118,070 162,759 63% 412 Major Moves Construction 1,111,733 2,286 718,855 380,132 392,879 65% 416 Morris Performing Arts Center Capital 103,000 2,923 44,306 34,847 58,694 43% 434 Community Revitalization Enhancement District- 59 330 168 (330) 0% 450 Palais Royale Historic Preservation 17,450 1,420 5,979 5,446 11,471 34% 677 Football Hall of Fame Capital 53,809 485 51,161 1,860 2,648 95% Capital Project Total 3,138,847 436,320 1,869,513 1,242,116 1,269,334 60% Enterprise 287 Emergency Medical Services Capital 2,075,500 3,279 1,323,179 397,442 752,321 64% 288 Emergency Medical Services Operating 5,085,012 459,608 2,832,087 2,425,107 2,252,925 56% 600 Consolidated Building Fund 3,517,968 174,227 1,293,201 1,624,361 2,224,767 37% 601 Parking Garages 1,064,671 78,515 526,871 500,777 537,800 49% 610 Solid Waste Operations 5,623,574 562,429 2,813,237 2,637,589 2,810,338 50% 611 Solid Waste Capital 925,397 196 562,433 330,053 362,964 61% 620 Water Works Operations 14,640,616 1,598,768 7,131,445 6,745,972 7,509,171 49% 622 Water Works Capital 28,000 2,678 14,124 10,467 13,876 50% 623 Water Works Bond Capital- - - 544 - 0% 624 Water Works Customer Deposit 15,000 1,418 7,434 5,056 7,566 50% 625 Water Works Sinking 2,049,681 791 854,820 1,023,571 1,194,861 42% 626 Water Works Bond Reserve 16,000 1,496 7,901 2,351 8,099 49% 629 Water Works Reserve Operations & Maintenance 175,166 2,287 238,981 157,637 (63,815) 136% 640 Sewer Repair Insurance 571,241 63,336 328,842 309,423 242,399 58% 641 Sewage Works Operations 36,711,600 4,145,148 19,770,918 17,319,892 16,940,682 54% 642 Sewage Works Capital 2,532,000 7,172 40,337 4,015,313 2,491,663 2% 3 City of South Bend Monthly Department Financial Report REVENUE SUMMARY June 30, 2016 Values Con Fund Type Dept Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Budget Balance Percent of Budget Ci Enterpr643 Sewage Works Reserve Operations & Maint.552,997 4,249 917,043 268,243 (364,046) 166% 649 Sewage Sinking 9,274,391 764,731 4,576,881 4,650,245 4,697,510 49% 653 Sewage Debt Service Reserve 1,300 - 1,746 - (446) 134% 659 Sewer Bond 2011 2,000 216 1,138 3,378 862 57% 661 Sewer Bond 2012 70,000 11,163 63,991 56,066 6,009 91% 664 2013A Cost of Issuance Fund 40 4 22 15 18 55% 666 2015 Sewer Bond Issuance 130 6 100 - 30 77% 670 Century Center 3,983,787 218,932 2,017,787 1,669,583 1,966,000 51% 671 Century Center Capital 500 76 489 270 11 98% 672 Century Center Energy Conservation Debt Svc 237,418 79,680 187,422 50,007 49,996 79% Enterprise Total 89,153,989 8,180,403 45,512,430 44,203,362 43,641,559 51% Internal Service 222 Central Services 8,234,637 595,810 3,693,994 3,880,836 4,540,643 45% 224 Central Services Capital 130,519 102 807 - 129,712 1% 226 Liability Insurance 2,256,883 188,523 1,144,042 631,994 1,112,841 51% 278 Take Home Vehicle Police 64,400 9,356 56,328 62,239 8,072 87% 279 311 Call Center 499,358 38,900 236,969 - 262,389 47% 711 Self-Funded Employee Benefits 17,176,345 1,829,415 8,916,727 7,304,658 8,259,618 52% 713 Unemployment Compensation 107,282 12,662 40,748 51,662 66,534 38% Internal Service Total 28,469,424 2,674,769 14,089,613 11,931,388 14,379,811 49% Trust & Agency 701 Firefighters Pension 4,870,771 2,437,715 2,438,776 2,522,628 2,431,995 50% 702 Police Pension 6,000,250 2,997,375 3,000,148 3,189,226 3,000,102 50% 730 City Cemetery 150 27 140 97 10 93% Trust & Agency Total 10,871,171 5,435,117 5,439,064 5,711,950 5,432,107 50% City Funds Total 262,014,037 49,642,123 133,359,498 120,330,882 103,430,004 51% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF)19,268,864 9,826,825 10,562,528 16,496,546 8,706,336 55% 422 TIF - West Washington 435,500 284,205 290,167 199,821 145,333 67% 425 Redevelopment Retail & Leighton Plaza 172,703 13,502 68,332 87,443 104,371 40% 429 River East Development Area (NE Dev TIF)2,807,000 1,177,923 1,207,755 2,859,965 1,599,245 43% 430 TIF - Southside Development #1 2,433,000 1,256,789 1,280,511 1,314,304 1,152,489 53% 435 TIF - Douglas Road 320,750 231,300 231,634 164,277 89,116 72% 436 River East Residential (NE Res TIF)3,162,422 2,061,402 2,274,510 1,665,144 887,912 72% Tax Increment Financing Total 28,600,239 14,851,946 15,915,438 22,787,500 12,684,801 56% Redevelopment 433 Redevelopment General 152 8 43 34 109 28% 439 Certified Technology Park 14,637 1,986 10,981 16,621 3,656 75% 454 Airport Urban Enterprise Zone 3,900 354 1,862 1,284 2,038 48% 619 Blackthorn Operations- - - 119,297 - 0% Redevelopment Total 18,689 2,348 12,887 137,236 5,802 69% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 965 5,086 3,529 8,914 36% 317 Coveleski Debt Service Reserve 5,300 473 2,491 1,717 2,809 47% 328 Redevelopment Bond - Palais Royale 15,000 1,612 8,498 5,896 6,502 57% 432 TIF - Southside Development #3 25,000 4,601 24,843 30,441 157 99% Debt Service Total 59,300 7,651 40,919 41,582 18,381 69% Redevelopment Commission Controlled Funds Tota 28,678,228 14,861,945 15,969,243 22,966,318 12,708,985 56% Grand Total 290,692,265 64,504,068 149,328,741 143,297,200 116,138,989 51% 4 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY June 30, 2016 Co ntr ol Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City Funds General Fund 101-0101 Mayor's Office 749,883 47,667 303,369 347,451 133 446,382 40% 101-0104 311 Call Center 5,933 - 3,810 240,000 2,123 - 100% 101-0201 City Clerk 443,475 31,544 191,253 171,331 22,490 229,732 48% 101-0301 Common Council 522,735 37,464 229,593 272,882 59,782 233,361 55% 101-0302 WNIT Contract 43,000 - 43,000 43,000 - - 100% 101-0401 Administration & Finance 2,227,488 136,469 815,736 888,663 28,274 1,383,478 38% 101-0404 Morris Performing Arts Center 1,129,897 74,463 489,124 497,351 46,884 593,889 47% 101-0405 Palais Royale 498,438 39,288 229,887 216,778 39,183 229,368 54% 101-0501 Legal Department 1,036,772 76,398 461,519 452,186 15,248 560,005 46% 101-0602 Engineering 1,225,137 92,517 500,050 442,400 107,371 617,717 50% 101-0801 Police Department 26,399,474 2,039,599 11,431,299 12,125,247 64,913 14,903,262 44% 101-0802 Communications Center 1,479,012 123,251 739,506 906,939 739,506 - 100% 101-0901 Fire Department 18,210,989 1,515,308 8,732,452 9,361,980 207,559 9,270,978 49% 101-1008 Human Rights 371,226 26,740 162,935 183,214 4,989 203,302 45% 101-1201 Code Enforcement 202,164 - 202,164 (710) - (0) 100% General Fund Total 54,545,623 4,240,707 24,535,696 26,148,712 1,338,453 28,671,473 47% Special Revenue 103 Excess Levy 3,688 - 3,648 - - 40 99% 201 Parks & Recreation 11,248,697 912,311 5,137,332 5,577,755 416,318 5,695,047 49% 202 Motor Vehicle Highway 10,977,409 506,689 4,135,914 4,025,256 651,436 6,190,059 44% 203 Recreation Nonreverting 1,459,754 98,576 466,864 455,667 108,875 884,016 39% 209 Studebaker-Oliver Reverting Grants 1,683,250 20,476 89,849 58,751 393,401 1,200,000 29% 210 Economic Development State Grants 2,522,519 18,003 1,512,284 449,495 599,011 411,224 84% 211 Department of Community Investment (DCI)2,687,313 184,292 1,124,087 1,180,059 91,282 1,471,944 45% 212 Dept of Community Investment Grants 7,356,963 92,772 817,452 1,355,832 2,922,756 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 69,479 353,068 - 283,072 290,357 69% 220 Law Enforcement Continuing Education 743,508 96,409 196,324 171,430 30,088 517,096 30% 227 Loss Recovery 480,311 - 23,216 2,338,854 107,095 350,000 27% 249 Public Safety LOIT 6,600,626 556,228 3,104,597 3,377,956 - 3,496,029 47% 251 Local Roads & Streets 2,242,944 228,846 668,518 249,616 736,627 837,799 63% 258 Human Rights Federal Grant 221,838 14,350 83,110 111,184 6,972 131,756 41% 271 Eastrace Waterway- - - 2,098 - - 0% 273 Morris PAC / Palais Royale Marketing 18,878 - 2,457 3,332 3,510 12,912 32% 289 HAZMAT 10,000 - 1,170 21,542 6,439 2,391 76% 291 Indiana River Rescue 95,300 5,444 18,116 49,870 7,559 69,625 27% 292 Police Grants 55,373 1,275 33,239 15,296 22,134 - 100% 294 Regional Police Academy 22,500 1,263 3,462 25,471 - 19,038 15% 295 COPS MORE Grant 102,245 - 27,937 29,903 10,575 63,733 38% 299 Police Federal Drug Enforcement 168,965 - 12,042 113,194 14,371 156,923 16% 404 County Option Income Tax 15,191,448 1,142,904 6,696,826 5,044,928 1,366,803 7,127,819 53% 408 Economic Development Income Tax 10,560,181 99,244 3,725,529 3,776,696 642,800 6,191,853 41% 410 Urban Development Action Grant 238,173 - 146,068 146,068 - 92,106 61% 655 Project Releaf 528,358 3,295 404,824 52,375 - 123,534 77% 705 Police K-9 Unit 2,020 - - 970 - 2,020 0% Special Revenue Total 76,548,258 4,051,857 28,787,932 28,714,690 8,421,123 39,353,575 49% 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 37,406 89,740 32,935 28,570 150,023 44% 406 Cumulative Capital Development 526,737 56,546 361,467 361,467 - 165,270 69% 407 Cumulative Capital Improvement 365,907 - 184,125 183,750 - 181,782 50% 412 Major Moves Construction 2,385,033 58,844 590,982 1,082,033 521,435 1,272,616 47% 416 Morris Performing Arts Center Capital 78,923 1,599 19,824 27,698 15,639 43,460 45% 434 Community Revitalization Enhancement District- - - 3,897 - - 0% 677 Football Hall of Fame Capital 84,801 2,787 35,618 29,361 2,886 46,297 45% Capital Project Total 4,569,786 157,182 1,776,844 2,202,714 568,530 2,224,412 51% Enterprise 287 Emergency Medical Services Capital 2,727,611 411,578 996,631 35,728 169,037 1,561,943 43% 288 Emergency Medical Services Operating 6,140,643 547,074 2,759,342 1,658,026 54,118 3,327,183 46% 600 Consolidated Building Fund 3,524,477 268,093 1,519,786 1,523,973 82,800 1,921,891 45% 601 Parking Garages 1,393,469 62,955 411,359 523,062 440,766 541,343 61% 610 Solid Waste Operations 5,597,412 395,728 2,506,147 2,642,475 425,521 2,665,743 52% 611 Solid Waste Capital 925,197 11,080 377,286 364,502 615 547,297 41% 620 Water Works Operations 17,047,657 1,085,703 7,146,778 7,080,273 904,761 8,996,118 47% 622 Water Works Capital 821,797 - 6,750 196,114 251,637 563,410 31% 5 City of South Bend Monthly Department Financial Report EXPENDITURE SUMMARY June 30, 2016 Co ntr ol Fund Type Department Name Current Amended Budget Current Month Actual Current YTD Actual Prior YTD Actual Current Encumbrances Budget Balance Percent of Budget City Enterp 623 Water Works Bond Capital- - - 175,564 - - 0% 624 Water Works Customer Deposit 8,400 1,418 5,466 4,201 - 2,934 65% 625 Water Works Sinking 2,049,681 347,055 348,553 367,391 - 1,701,128 17% 626 Water Works Bond Reserve 9,500 - 2,050 7,374 - 7,450 22% 629 Water Works Reserve Operations & Maintenance 10,000 2,287 8,614 6,206 - 1,386 86% 640 Sewer Repair Insurance 549,413 31,368 252,286 254,223 49,902 247,225 55% 641 Sewage Works Operations 40,097,438 2,598,508 15,415,471 18,002,651 2,483,390 22,198,577 45% 642 Sewage Works Capital 7,631,946 373,826 1,470,218 1,360,753 3,710,722 2,451,005 68% 643 Sewage Works Reserve Operations & Maint.16,000 4,249 15,536 10,182 - 464 97% 649 Sewage Sinking 9,274,298 - 1,148,456 1,591,961 - 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 1,430,384 3,514,228 1,151,836 9,536,236 7,136,598 65% 666 2015 Sewer Bond Issuance 2,500 - 2,500 - - - 100% 670 Century Center 3,972,438 491,964 2,105,433 1,910,521 - 1,867,005 53% 671 Century Center Capital 188,621 56,406 95,153 246,596 - 93,468 50% 672 Century Center Energy Conservation Debt Svc 237,132 - 140,609 - - 96,523 59% Enterprise Total 122,584,780 8,119,676 40,248,653 40,198,970 18,271,988 64,064,140 48% Internal Service 222 Central Services 8,306,979 515,033 3,499,957 3,803,897 1,564,565 3,242,456 61% 224 Central Services Capital 305,584 15,173 150,619 - 55,155 99,810 67% 226 Liability Insurance 3,120,348 480,049 1,144,412 1,707,038 56,178 1,919,758 38% 278 Take Home Vehicle Police 10,000 - 53 - - 9,947 1% 279 311 Call Center 499,357 38,900 236,969 - 2,959 259,430 48% 711 Self-Funded Employee Benefits 17,378,890 1,793,912 8,417,280 6,665,513 470,292 8,491,318 51% 713 Unemployment Compensation 113,882 2,955 32,248 48,099 15,400 66,234 42% Internal Service Total 29,735,040 2,846,021 13,481,539 12,224,547 2,164,549 14,088,952 53% Trust & Agency 701 Firefighters Pension 5,464,843 534,598 2,710,710 2,632,041 - 2,754,133 50% 702 Police Pension 6,797,398 517,495 3,254,174 3,204,666 - 3,543,224 48% 730 City Cemetery 20,000 - - - - 20,000 0% Trust & Agency Total 12,282,241 1,052,093 5,964,884 5,836,707 - 6,317,357 49% City Funds Total 301,533,743 20,467,537 115,431,547 115,962,340 30,764,643 155,351,924 48% Redevelopment Commission Controlled Funds Tax Increment Financing 324 River West Development Area (Airport TIF)44,502,077 551,962 9,281,953 7,584,258 9,290,136 25,929,987 42% 420 Tax Incremental Financing (TIF) - Downtown- - - 4,088,473 - - 0% 422 TIF - West Washington 1,403,366 550 10,922 30,294 306,244 1,086,200 23% 425 Redevelopment Retail & Leighton Plaza 160,406 41,531 71,956 70,421 - 88,450 45% 426 TIF - Central Medical Service Area- - - 2,294,533 - - 0% 429 River East Development Area (NE Dev TIF)8,335,159 326,459 460,255 145,547 4,134,133 3,740,771 55% 430 TIF - Southside Development #1 7,411,815 89,625 809,654 608,566 3,743,869 2,858,292 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 1,010,126 12,458,829 16,703,302 17,478,583 35,659,611 46% Redevelopment 433 Redevelopment General 4,500 - - - - 4,500 0% 439 Certified Technology Park 2,692,913 - 142,913 794,823 - 2,550,000 5% 454 Airport Urban Enterprise Zone 50,000 - - - - 50,000 0% 619 Blackthorn Operations- - - 201,228 - - 0% Redevelopment Total 2,747,413 - 142,913 996,050 - 2,604,500 5% Debt Service 315 Redevelopment Bond - Airport Taxable 14,000 965 3,736 2,929 - 10,264 27% 328 Redevelopment Bond - Palais Royale 15,000 1,612 6,242 4,894 - 8,758 42% 432 TIF - Southside Development #3 490,503 - 365,835 559,269 - 124,668 75% Debt Service Total 519,503 2,577 375,812 567,092 - 143,691 72% Redevelopment Commission Controlled Funds Total 68,863,939 1,012,703 12,977,554 18,266,444 17,478,583 38,407,801 44% Grand Total 370,397,682 21,480,240 128,409,102 134,228,785 48,243,226 193,759,725 48% 6 Fund/Department Name Month June Fund/Department Number 101-0101 Date Updated 7/15/2016 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 47,647 302,939 347,331 - 446,344 40% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - 70 - - 0% Other Income 600 20 430 50 - 170 72% Transfers In- - - - - - 0% Total Revenue 749,883 47,667 303,369 347,451 - 446,514 40% Personnel 685,492 44,046 270,962 322,659 - 414,530 40% Supplies 3,662 5 797 5,789 119 2,746 25% Services 60,139 3,615 31,315 17,602 14 28,810 52% Debt Service 590 - 294 1,401 - 296 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 749,883 47,667 303,369 347,451 133 446,382 40% 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 June Fund/Department Number 101-0104 Date Updated 7/15/2016 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 - 3,810 240,000 - (1,585) 171% Transfers In- - - - - - 0% Total Revenue 5,933 - 3,810 240,000 - 2,123 64% Personnel- - - 213,581 - - 0% Supplies 2,350 - 1,629 1,537 721 - 100% Services 3,583 - 2,181 24,882 1,402 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,933 - 3,810 240,000 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 June Fund/Department Number 101-0201 Date Updated 7/15/2016 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 31,544 191,253 171,331 - 252,222 43% 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 31,544 191,253 171,331 - 252,222 43% Personnel 332,855 23,656 148,559 152,154 - 184,296 45% Supplies 7,582 81 4,784 871 407 2,391 68% Services 103,038 7,807 37,910 18,307 22,083 43,045 58% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 443,475 31,544 191,253 171,331 22,490 229,732 48% Net- - - - (22,490) 22,490 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 June Fund/Department Number 101-0301 Date Updated 7/15/2016 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 37,464 229,593 272,503 - 292,892 44% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 250 - - 179 - 250 0% Other Income- - - 200 - - 0% Transfers In- - - - - - 0% Total Revenue 522,735 37,464 229,593 272,882 - 293,142 44% Personnel 279,671 22,522 133,276 103,394 22,687 123,708 56% Supplies 8,936 137 5,726 820 605 2,605 71% Services 234,128 14,804 90,590 168,668 36,490 107,047 54% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 522,735 37,464 229,593 272,882 59,782 233,361 55% Net- - - - (59,782) 59,782 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 June Fund/Department Number 101-0302 Date Updated 7/15/2016 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 June Fund/Department Number 101-0401 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 2,213,890 133,976 799,694 888,107 - 1,414,196 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 13,598 2,493 16,041 556 - (2,443) 118% Transfers In- - - - - - 0% Total Revenue 2,227,488 136,469 815,736 888,663 - 1,411,752 37% Personnel 1,978,924 118,967 715,769 812,969 - 1,263,155 36% Supplies 42,034 3,440 11,143 17,217 2,963 27,927 34% Services 201,358 13,853 86,493 57,191 25,311 89,554 56% Debt Service 5,172 209 2,329 1,286 - 2,843 45% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,227,488 136,469 815,736 888,663 28,274 1,383,478 38% Net- - - - (28,274) 28,274 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 June Fund/Department Number 101-0404 Date Updated 7/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 179,897 (38,861) (29,260) 99,651 - 209,157 -16% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 943,000 112,328 515,186 394,316 - 427,814 55% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 7,000 996 3,199 3,383 - 3,801 46% Transfers In- - - - - - 0% Total Revenue 1,129,897 74,463 489,124 497,351 - 640,773 43% Personnel 823,612 54,625 346,245 353,440 100 477,267 42% Supplies 22,698 1,917 6,318 10,900 8,126 8,253 64% Services 283,587 17,922 136,560 133,011 38,658 108,369 62% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,129,897 74,463 489,124 497,351 46,884 593,889 47% Net- - - - (46,884) 46,884 Cash Balance- - Full Time 12.00 11.00 Part-Time /Seasonal/Temporary 4.00 4.00 Total 16.00 15.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing Production Manager position is in the process of being filled. 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 June Fund/Department Number 101-0405 Date Updated 7/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 174,426 10,780 112,433 88,671 - 22,810 64% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 301,572 26,549 110,599 120,762 - 190,973 37% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 22,440 1,959 6,855 7,345 - 15,585 31% Transfers In- - - - - - 0% Total Revenue 498,438 39,288 229,887 216,778 - 229,368 46% Personnel 244,557 20,713 124,161 119,840 - 120,397 51% Supplies 28,855 1,439 10,248 4,068 1,854 16,753 42% Services 225,026 17,136 95,478 92,308 37,329 92,219 59% Debt Service- - - - - - 0% Capital- - - 562 - - 0% Transfers Out- - - - - - 0% 498,438 39,288 229,887 216,778 39,183 229,368 54% Net- - - - (39,183) - 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 June Fund/Department Number 101-0501 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 986,772 76,355 423,757 433,561 - 563,015 43% 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 43 37,762 18,626 - 12,238 76% Transfers In- - - - - - 0% Total Revenue 1,036,772 76,398 461,519 452,186 - 575,253 45% Personnel 984,630 73,447 439,836 427,934 - 544,794 45% Supplies 3,712 117 667 3,604 775 2,270 39% Services 47,158 2,834 20,381 20,012 14,473 12,304 74% Debt Service 1,272 - 635 635 - 637 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,036,772 76,398 461,519 452,186 15,248 560,005 46% Net- - - - (15,248) 15,248 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 June Fund/Department Number 101-0602 Date Updated 7/15/2016 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 92,042 464,165 440,134 - 626,523 43% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 134,449 475 35,885 2,267 - 98,564 27% Transfers In- - - - - - 0% Total Revenue 1,225,137 92,517 500,050 442,400 - 725,087 41% Personnel 776,239 61,295 305,591 301,878 260 470,388 39% Supplies 66,447 1,421 45,421 18,399 5,463 15,563 77% Services 358,063 29,801 139,625 116,229 100,352 118,086 67% Debt Service 24,388 - 9,412 5,894 1,296 13,680 44% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,225,137 92,517 500,050 442,400 107,371 617,717 50% Net- - - - (107,371) 107,371 Cash Balance- - Full Time 7.93 7.86 Part-Time /Seasonal/Temporary 1.41 1.41 Total 9.34 9.27 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. $100K in encumbrance for Services include $73K for updating the City construction standards and $29K for water system evaluation. Other income includes reimbursement from the River West TIF for 80% of the salary of an engineer. Form 316 Fund/Department Name Month June Fund/Department Number 101-0801 Date Updated 7/18/2016 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 2,012,926 11,262,776 12,033,935 - 14,798,998 43% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 759 - - 0% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations 7,500 - - - - 7,500 0% Other Income 330,200 26,673 168,523 90,553 - 161,677 51% Transfers In- - - - - - 0% Total Revenue 26,399,474 2,039,599 11,431,299 12,125,247 - 14,968,175 43% Personnel 23,573,968 1,817,178 10,272,768 10,714,995 - 13,301,200 44% Supplies 346,456 24,051 160,430 223,982 29,272 156,754 55% Services 2,471,050 197,934 995,039 1,183,003 35,641 1,440,370 42% Debt Service 8,000 436 3,062 3,247 - 4,938 38% Capital- - - 20 - - 0% Transfers Out- - - - - - 0% 26,399,474 2,039,599 11,431,299 12,125,247 64,913 14,903,262 44% Net- - - - (64,913) 64,913 Cash Balance- - Full Time 268.00 252.00 252.00 Part-Time /Seasonal/Temporary 60.00 17.00 17.00 Total 328.00 269.00 269.00 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 twelve payrolls paid through June 2016 compared to thirteen through June 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 June Fund/Department Number 101-0802 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 1,479,012 123,251 739,506 906,939 - 739,506 50% 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 1,479,012 123,251 739,506 906,939 - 739,506 50% Personnel- - - 135,159 - - 0% Supplies- - - - - - 0% Services 1,479,012 123,251 739,506 771,780 739,506 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,479,012 123,251 739,506 906,939 739,506 - 100% Net- - - - (739,506) 739,506 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 June Fund/Department Number 101-0901 Date Updated 7/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes/Non-Dept Revenue 18,198,989 1,507,662 8,713,178 9,231,015 9,485,811 48% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 6,000 (1,538) 55 126,593 - 5,945 1% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 6,000 9,184 19,219 4,372 - (13,219) 320% Transfers In- - - - - - 0% Total Revenue 18,210,989 1,515,308 8,732,452 9,361,980 - 9,478,537 48% Personnel 16,320,838 1,315,259 7,701,730 8,632,801 108,675 8,510,433 48% Supplies 387,643 10,847 137,377 69,789 41,274 208,992 46% Services 1,502,508 189,201 893,345 659,390 57,610 551,553 63% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,210,989 1,515,308 8,732,452 9,361,980 207,559 9,270,978 49% Net- - - - (207,559) 207,559 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 June Fund/Department Number 101-1008 Date Updated 7/15/2016 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 371,226 26,740 162,935 183,214 - 208,291 44% 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 26,740 162,935 183,214 - 208,291 44% Personnel 298,643 21,669 134,621 142,124 - 164,022 45% Supplies 1,546 4 381 638 500 665 57% Services 71,037 5,067 27,933 30,044 4,489 38,615 46% Debt Service- - - - - - 0% Capital- - - 10,407 - - 0% Transfers Out- - - - - - 0% 371,226 26,740 162,935 183,214 4,989 203,302 45% Net- - - - (4,989) 4,989 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 June Fund/Department Number 101-1201 Date Updated 7/15/2016 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 June Fund/Department Number 102 Date Updated 7/15/2016 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 1,405,850 - 1,405,850 - - - 100% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 40,000 9,026 43,569 29,391 - (3,569) 109% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,445,850 9,026 1,449,419 29,391 - (3,569) 100% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 1,445,850 9,026 1,449,419 29,391 - (3,569) Cash Balance 10,141,526 8,671,579 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 June Fund/Department Number 103 Date Updated 7/15/2016 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 - 7 9 - 13 37% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 20 - 7 9 - 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) 9 - (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 June Fund/Department Number 201 Date Updated 7/18/2016 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 7,800,000 4,312,626 4,312,626 4,145,751 - 3,487,374 55% Local Income Taxes- - - - - - 0% Other Taxes 1,581,265 400,519 786,464 769,765 - 794,801 50% Grants/Intergovernmental- - - - - - 0% Charges for Services 1,946,740 257,879 788,633 752,527 - 1,158,107 41% Interest Earnings 10,000 834 16,018 8,487 - (6,018) 160% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 154,794 12,699 74,769 71,078 - 80,025 48% Transfers In- - - - - - 0% Total Revenue 11,492,799 4,984,557 5,978,509 5,747,608 - 5,514,290 52% Personnel 7,222,560 583,861 3,123,953 3,130,912 2,201 4,096,406 43% Supplies 1,139,754 131,386 515,630 549,558 218,228 405,896 64% Services 2,572,061 146,016 1,327,713 1,748,695 173,130 1,071,219 58% Debt Service 178,822 51,048 170,036 148,590 - 8,786 95% Capital 50,000 - - 22,760 27,240 46% Transfers Out 85,500 - - - 85,500 0% 11,248,697 912,311 5,137,332 5,577,755 416,318 5,695,047 49% Net 244,102 4,072,246 841,177 169,853 (416,318) (180,757) Cash Balance 4,811,678 3,697,491 Full Time 90.00 89.00 89.00 Part-Time /Seasonal/Temporary na 167.00 276.00 Total 90.00 256.00 365.00 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 June Fund/Department Number 202 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 5,100,000 289,043 2,775,291 2,915,411 - 2,324,709 54% Grants/Intergovernmental- - - - - - 0% Charges for Services 281,433 51,440 157,451 141,517 - 123,983 56% Interest Earnings 27,879 5,818 27,169 13,990 - 710 97% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 89,327 865 17,255 58,101 - 72,072 19% Transfers In 3,703,000 - 2,026,500 1,676,500 - 1,676,500 55% Total Revenue 9,201,639 347,166 5,003,665 4,805,519 - 4,197,974 54% Personnel 4,411,058 268,512 1,776,171 1,855,937 1,648 2,633,239 40% Supplies 2,628,660 96,946 869,565 927,724 235,049 1,524,046 42% Services 3,170,906 140,913 1,196,281 1,013,205 414,739 1,559,886 51% Debt Service 677,327 318 254,439 188,932 - 422,888 38% Capital 89,458 - 39,458 39,458 - 50,000 44% Transfers Out- - - - - - 0% 10,977,409 506,689 4,135,914 4,025,256 651,436 6,190,059 44% Net(1,775,770) (159,523) 867,752 780,263 (651,436) (1,992,086) Cash Balance 6,013,620 4,675,734 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 June Fund/Department Number 203 Date Updated 7/15/2016 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 1,432,565 100,704 563,195 467,545 - 869,370 39% Interest Earnings 6,000 896 4,337 2,933 - 1,663 72% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 10,000 - 36 42,752 - 9,964 0% Transfers In- - - - - - 0% Total Revenue 1,448,565 101,600 567,568 513,230 - 880,997 39% Personnel 655,619 36,175 171,850 224,814 - 483,769 26% Supplies 307,068 11,685 76,387 114,422 77,435 153,246 50% Services 497,067 26,416 194,327 112,881 31,440 271,300 45% Debt Service- - - - - - 0% Capital- 24,300 24,300 - - (24,300) 0% Transfers Out- - - 3,550 - - 0% 1,459,754 98,576 466,864 455,667 108,875 884,016 39% Net(11,189) 3,024 100,704 57,563 (108,875) (3,018) Cash Balance 934,451 877,064 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 June Fund/Department Number 209 Date Updated 7/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 483,250 29,598 71,870 70,151 - 411,380 15% Charges for Services- - - - - - 0% Interest Earnings 4,000 1,014 5,395 3,711 - (1,395) 135% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 100,000 - - - - 100,000 0% Transfers In- - - - - - 0% Total Revenue 587,250 30,612 77,265 73,862 - 509,985 13% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,683,250 20,476 89,849 58,751 393,401 1,200,000 29% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,683,250 20,476 89,849 58,751 393,401 1,200,000 29% Net(1,096,000) 10,136 (12,585) 15,110 (393,401) (690,014) Cash Balance 1,112,350 1,101,575 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 June Fund/Department Number 210 Date Updated 7/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental 2,624,161 7,550 775,231 - - 1,848,930 30% Charges for Services- - - - - - 0% Interest Earnings 11,725 - 5,607 7,180 - 6,118 48% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 63,994 - 32,642 29,759 - 31,352 51% Transfers In- - - - - - 0% Total Revenue 2,699,880 7,550 813,480 36,939 - 1,886,400 30% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,250,508 - 617,809 13,490 257,481 375,218 70% Debt Service 72,011 18,003 36,005 36,005 - 36,006 50% Capital 1,200,000 - 858,470 400,000 341,530 - 100% Transfers Out- - - - - - 0% 2,522,519 18,003 1,512,284 449,495 599,011 411,224 84% Net 177,361 (10,453) (698,804) (412,556) (599,011) 1,475,176 Cash Balance(538,448) (83,123) 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 and due to staff changs at the State level they are taking even longer. Form 328 Fund/Department Name Month June Fund/Department Number 211 Date Updated 7/13/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 249,000 6,255 200,510 154,360 - 48,490 81% Grants/Intergovernmental 419,287 - 120,805 1,951 - 298,482 29% Charges for Services 2,000 - 165 430 - 1,835 8% Interest Earnings 10,000 1,440 6,303 3,766 - 3,697 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 3,000 - 2,604 2,480 - 396 87% Transfers In 1,968,138 - 984,319 983,819 - 983,819 50% Total Revenue 2,651,425 7,695 1,314,706 1,146,805 - 1,336,719 50% Personnel 2,161,561 139,955 886,183 947,864 - 1,275,378 41% Supplies 25,318 632 7,770 18,829 2,468 15,080 40% Services 463,434 43,705 230,134 213,366 62,324 170,977 63% Debt Service- - - - - - 0% Capital 37,000 - - - 26,490 10,510 72% Transfers Out- - - - - - 0% 2,687,313 184,292 1,124,087 1,180,059 91,282 1,471,944 45% Net(35,888) (176,598) 190,619 (33,254) (91,282) (135,225) Cash Balance 1,312,911 1,041,192 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 June Fund/Department Number 212 Date Updated 7/13/2016 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 6,528,252 66,690 831,795 935,498 - 5,696,457 13% Charges for Services 1,000 20 90 312 - 910 9% Interest Earnings 2,000 94 1,119 1,105 - 881 56% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 913,648 1,346 11,381 196,810 - 902,267 1% Transfers In- - - - - - 0% Total Revenue 7,444,900 68,150 844,385 1,133,725 - 6,600,515 11% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Grants 7,356,963 92,772 816,952 1,355,832 2,922,756 3,617,255 51% Transfers Out- - 500 - - (500) 0% 7,356,963 92,772 817,452 1,355,832 2,922,756 3,616,755 51% Net 87,937 (24,622) 26,933 (222,107) (2,922,756) 2,983,760 Cash Balance 606,920 574,389 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 June Fund/Department Number 216 Date Updated 7/18/2016 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 9,402 25,250 810 - 9,750 72% Charges for Services- - - - - - 0% Interest Earnings 1,000 201 1,031 636 - (31) 103% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - 0% Total Revenue 36,000 9,603 26,281 1,446 - 9,719 73% Personnel- - - - - - 0% Supplies- 0% Services 36,000 - - 36,000 0% Debt Service- - - - - 0% Capital- - - - - - 0% Transfers Out- 0% 36,000 - - - - 36,000 0% Net- 9,603 26,281 1,446 - (26,281) Cash Balance 226,019 188,877 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 June Fund/Department Number 217 Date Updated 7/15/2016 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 61 319 365 - 481 40% Bond Proceeds- - - - - - 0% Donations 360,000 165 943 3,055 - 359,057 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 360,800 226 1,262 3,420 - 359,538 0% 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(1,700) 226 1,262 (77,673) - (2,962) Cash Balance 66,135 60,265 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 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 June Fund/Department Number 218 Date Updated 7/18/2016 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 38 138 38 - 762 15% Interest Earnings 100 11 60 41 - 40 60% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,000 49 198 79 - 802 20% Personnel- - - - - - 0% Supplies- - - - - 0% Services 1,000 - - - - 1,000 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 1,000 - - - - 1,000 0% Net- 49 198 79 - (198) Cash Balance 12,435 12,084 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 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 June Fund/Department Number 219 Date Updated 7/15/2016 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 90,628 278,237 - (48,237) 121% Interest Earnings- - - - - 0% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income- - - - - 0% Transfers In 755,240 - 340,433 - 414,807 45% Total Revenue 985,240 90,628 618,670 - - 366,570 63% Personnel 260,769 19,664 122,372 - - 138,397 47% Supplies 41,149 3,064 8,630 - 380 32,139 22% Services 624,579 46,751 222,066 - 282,692 119,821 81% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 926,497 69,479 353,068 - 283,072 290,357 69% Net 58,743 21,149 265,602 - (283,072) 76,213 Cash Balance 266,517 - 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 June Fund/Department Number 220 Date Updated 7/18/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - 49,119 - - 0% Charges for Services 200,000 15,276 114,158 106,773 - 85,842 57% Interest Earnings 5,000 846 4,450 6,401 - 550 89% Bond Proceeds- - - - - - 0% Donations 2,000 - - - - 2,000 0% Other Income 11,000 127 17,079 8,433 - (6,079) 155% Transfers In- - - .- - 0% Total Revenue 218,000 16,249 135,687 170,726 - 82,313 62% Personnel- - - - - - 0% Supplies 285,508 59,929 70,911 55,321 25,498 189,099 34% Services 458,000 36,480 125,413 116,109 4,590 327,997 28% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 743,508 96,409 196,324 171,430 30,088 517,096 30% Net(525,508) (80,160) (60,637) (704) (30,088) (434,783) Cash Balance 855,088 980,372 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 June Fund/Department Number 227 Date Updated 7/15/2016 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 7,660 904 4,837 16,844 - 2,823 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 30,000 - - 0% Transfers In- - - - - - 0% Total Revenue 7,660 904 4,837 46,844 - 2,823 63% Personnel- - - - - - 0% Supplies- - - 16,673 - - 0% Services 422,302 - 20,016 1,882,249 52,286 350,000 17% Debt Service- - - - - - 0% Capital 58,009 - 3,200 439,932 54,809 - 100% Transfers Out- - - - - - 0% 480,311 - 23,216 2,338,854 107,095 350,000 27% Net(472,651) 904 (18,379) (2,292,010) (107,095) (347,177) Cash Balance 974,870 3,571,883 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 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 June Fund/Department Number 244 Date Updated 7/15/2016 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 June Fund/Department Number 249 Date Updated 7/15/2016 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 3,395,580 3,233,095 - 3,395,580 50% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,000 727 3,403 3,665 - 2,597 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 13 - - 0% Transfers In- - - - - - 0% Total Revenue 6,797,160 566,657 3,398,983 3,236,774 - 3,398,177 50% Personnel 6,600,626 556,228 3,104,597 3,377,956 - 3,496,029 47% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,600,626 556,228 3,104,597 3,377,956 - 3,496,029 47% Net 196,534 10,429 294,386 (141,182) - (97,852) Cash Balance 936,321 1,149,241 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 June Fund/Department Number 251 Date Updated 7/15/2016 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 96,134 562,621 556,366 - 505,379 53% Grants/Intergovernmental- 356 356 - - (356) 0% Charges for Services- - - - - - 0% Interest Earnings 9,000 2,898 14,413 8,939 - (5,413) 160% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 551,200 6,095 309,581 20,375 - 241,619 56% Transfers In- - - - - - 0% Total Revenue 1,628,200 105,483 886,971 585,680 - 741,229 54% Personnel- - - - - - 0% Supplies 469,668 123,244 123,244 - 276,756 69,668 85% Services 412,369 39,293 222,644 11,000 7,193 182,532 56% Debt Service- - - - - - 0% Capital 1,360,907 66,309 322,630 238,616 452,678 585,599 57% Transfers Out- - - - - - 0% 2,242,944 228,846 668,518 249,616 736,627 837,799 63% Net(614,744) (123,363) 218,454 336,065 (736,627) (96,571) Cash Balance 2,956,013 2,780,512 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 $453K in encumbrance includes $71K for Bendix Dr. (Lathrop to Toll Road), $109K for the Boland Trail, $107K for Safe Routes to School (Coquillard, Harrison, Perley and Lincoln schools) and $64K 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. Form 339 Fund/Department Name Month June Fund/Department Number 252 Date Updated 7/15/2016 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- - - 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 June Fund/Department Number 257 Date Updated 7/15/2016 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 - - 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 - - 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 - - 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 was established in July and is $850,000 for 2016, comprised of 3 projects: 2 Safe Routes to School projects (LaSalle/Marquette and Monroe/Studebaker) and initial planning for the Ironwood/Corby/Rockne intersection. 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 June Fund/Department Number 258 Date Updated 7/15/2016 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 145,000 121,000 6,667 - 24,000 83% Charges for Services- - - - - - 0% Interest Earnings 2,000 401 1,997 1,450 - 3 100% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 18,040 270 17,733 17,647 - 307 98% Transfers In- - - - - - 0% Total Revenue 165,040 671 140,730 25,763 - 24,310 85% Personnel 122,817 9,386 56,221 57,415 - 66,596 46% Supplies 2,300 280 909 584 892 500 78% Services 96,721 4,684 25,980 53,185 6,080 64,661 33% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 221,838 14,350 83,110 111,184 6,972 131,756 41% Net(56,798) (13,679) 57,620 (85,421) (6,972) (107,446) Cash Balance 483,017 445,601 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 June Fund/Department Number 271 Date Updated 7/15/2016 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 7 16 - 23 22% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 30 1 7 16 - 23 22% Personnel- - - - - - 0% Supplies- - - 2,098 - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 2,098 - - 0% Net 30 1 7 (2,082) - 23 Cash Balance 1,342 3,230 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 June Fund/Department Number 273 Date Updated 7/13/2016 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 18,000 1,616 8,318 3,613 - 9,682 46% Interest Earnings 250 33 158 91 - 92 63% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 18,250 1,649 8,476 3,704 - 9,774 46% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 18,878 - 2,457 3,332 3,510 12,912 32% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 18,878 - 2,457 3,332 3,510 12,912 32% Net(628) 1,649 6,020 373 (3,510) (3,138) Cash Balance 36,372 27,086 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 June Fund/Department Number 280 Date Updated 7/15/2016 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 June Fund/Department Number 281 Date Updated 7/13/2016 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 150 26 134 93 - 16 89% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 26 134 93 - 16 89% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 150 26 134 93 - 16 Cash Balance 27,496 27,297 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 June Fund/Department Number 289 Date Updated 7/18/2016 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- 29 156 113 - (156) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 10,000 29 156 13,900 - 9,844 2% Personnel- - - - - - 0% Supplies 10,000 - 1,170 21,542 6,439 2,391 76% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 10,000 - 1,170 21,542 6,439 2,391 76% Net- 29 (1,014) (7,642) (6,439) 7,453 Cash Balance 31,048 31,987 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 June Fund/Department Number 291 Date Updated 7/18/2016 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 45,000 600 53,700 22,200 - (8,700) 119% Interest Earnings 200 121 525 328 - (325) 263% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 45,200 721 54,225 22,528 - (9,025) 120% Personnel 15,500 231 1,385 1,154 - 14,115 9% Supplies 10,800 395 4,745 2,008 1,478 4,577 58% Services 69,000 4,818 11,986 25,711 6,081 50,933 26% Debt Service- - - - - - 0% Capital- - - 20,997 - - 0% Transfers Out- - - - - - 0% 95,300 5,444 18,116 49,870 7,559 69,625 27% Net(50,100) (4,723) 36,109 (27,342) (7,559) (78,650) Cash Balance 131,554 78,057 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 June Fund/Department Number 292 Date Updated 7/18/2016 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 1,275 33,239 15,296 22,134 - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 55,373 1,275 33,239 15,296 22,134 - 100% Net(55,373) (1,275) (33,239) 41,650 (22,134) - Cash Balance 87,957 137,058 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 June Fund/Department Number 294 Date Updated 7/18/2016 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 - 18,600 20,488 - 1,400 93% Interest Earnings 500 81 392 234 - 108 78% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 2,000 - - - - 2,000 0% Transfers In- - - - - - 0% Total Revenue 22,500 81 18,992 20,722 - 3,508 84% Personnel- - - - - - 0% Supplies 1,500 - 100 935 - 1,400 7% Services 21,000 1,263 3,362 24,536 - 17,638 16% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 22,500 1,263 3,462 25,471 - 19,038 15% Net- (1,182) 15,530 (4,749) - (15,530) Cash Balance 85,748 63,533 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 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 June Fund/Department Number 295 Date Updated 7/18/2016 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 500 122 619 345 - (119) 124% Bond Proceeds- - - - - - 0% Donations 3,250 - - - - 3,250 0% Other Income 34,500 760 26,480 15,800 - 8,020 77% Transfers In- - - 20,965 - - 0% Total Revenue 92,000 882 34,418 37,110 - 57,582 37% Personnel- - - - - - 0% Supplies 57,245 - 4,010 27,130 10,245 42,990 25% Services 45,000 - 23,927 2,773 330 20,743 54% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 102,245 - 27,937 29,903 10,575 63,733 38% Net(10,245) 882 6,481 7,207 (10,575) (6,151) Cash Balance 128,039 113,440 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 June Fund/Department Number 299 Date Updated 7/18/2016 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 1,093 1,093 63,744 - 158,907 1% Charges for Services- - - - - - 0% Interest Earnings 1,000 116 667 513 - 333 67% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,000 - - - - 1,000 0% Transfers In- - - - - - 0% Total Revenue 162,000 1,209 1,760 64,257 - 160,240 1% Personnel- - - - - - 0% Supplies 61,965 - 6,965 44,872 14,371 40,629 34% Services 62,000 - 1,290 23,102 - 60,710 2% Debt Service- - - - - - 0% Capital 45,000 - 3,787 45,221 - 41,213 8% Transfers Out- - - - - - 0% 168,965 - 12,042 113,194 14,371 142,552 16% Net(6,965) 1,209 (10,282) (48,937) (14,371) 17,688 Cash Balance 242,470 335,606 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 June Fund/Department Number 404 Date Updated 7/15/2016 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 4,727,010 4,429,956 - 4,727,013 50% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 95,000 10,189 55,899 49,744 - 39,101 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 821,461 48,191 423,296 412,868 - 398,165 52% Transfers In- - - - - - 0% Total Revenue 10,370,484 846,216 5,206,206 4,892,568 - 5,164,278 50% Personnel 419,439 53,416 264,387 154,503 - 155,052 63% Supplies 1,595,825 108,240 388,360 432,841 29,048 1,178,417 26% Services 8,507,844 876,098 3,808,629 2,484,699 1,081,568 3,617,646 57% Debt Service 2,588,970 105,150 1,476,266 1,194,334 - 1,112,704 57% Capital 579,370 - 9,184 28,551 256,187 313,999 46% Transfers Out 1,500,000 - 750,000 750,000 - 750,000 50% 15,191,448 1,142,904 6,696,826 5,044,928 1,366,803 7,127,819 53% Net(4,820,964) (296,689) (1,490,621) (152,360) (1,366,803) (1,963,540) Cash Balance 10,989,091 14,879,259 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 June Fund/Department Number 408 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes 9,594,602 799,550 4,797,301 4,490,939 - 4,797,301 50% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 504,660 - 504,660 504,660 - - 100% Interest Earnings 60,000 9,637 48,815 34,204 - 11,185 81% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - 268 82 - (268) 0% Transfers In- - - - - - 0% Total Revenue 10,159,262 809,187 5,351,045 5,029,885 - 4,808,217 53% Personnel- - - - - - 0% Supplies- 386 526 - 176 (703) 0% Services 2,604,237 67,181 484,270 758,823 642,623 1,477,344 43% Debt Service 1,274,662 31,676 661,999 438,568 - 612,663 52% 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 99,244 3,725,529 3,776,696 642,800 6,191,853 41% Net(400,919) 709,943 1,625,516 1,253,189 (642,800) (1,383,635) Cash Balance 11,505,975 11,423,414 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 June Fund/Department Number 410 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 6,110 452 2,733 243 - 3,377 45% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 169,717 - - 241,849 - 169,717 0% Transfers In- - - - - - 0% Total Revenue 175,827 452 2,733 242,091 - 173,094 2% 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) 452 (143,335) 96,024 - 80,989 Cash Balance 487,066 123,689 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 June Fund/Department Number 655 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 433,290 43,582 226,779 218,731 206,511 52% Interest Earnings 4,000 642 4,449 3,580 (449) 111% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 437,290 44,224 231,228 222,312 - 206,062 53% Personnel 56,649 - - 1,464 - 56,649 0% Supplies 3,145 - - - - 3,145 0% Services 46,344 3,295 18,715 14,802 - 27,629 40% Debt Service 72,220 - 36,109 36,109 - 36,111 50% Capital- - - - - - 0% Transfers Out 350,000 - 350,000 - - - 100% 528,358 3,295 404,824 52,375 - 123,534 77% Net(91,068) 40,929 (173,596) 169,936 - 82,528 Cash Balance 744,288 1,149,778 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 June Fund/Department Number 705 Date Updated 7/18/2016 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 4 19 11 - 1 95% Bond Proceeds- - - - - - 0% Donations 2,000 - - 1,500 - 2,000 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,020 4 19 1,511 - 2,001 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- 4 19 541 - (19) Cash Balance 3,888 3,860 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 June Fund/Department Number 313 Date Updated 7/14/2016 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 1,300,000 744,230 744,230 501,785 - 555,770 57% Local Income Taxes- - - - - - 0% Other Taxes 183,112 43,455 90,170 61,939 - 92,942 49% 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 1,483,212 787,685 834,400 563,765 - 648,812 56% 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 215,197 787,685 198,400 (72,235) - 16,797 Cash Balance 209,796 1,887 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 June Fund/Department Number 377 Date Updated 7/15/2016 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 42,482 456,843 377,510 - 203,157 69% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,255 326 1,536 1,570 - 1,719 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,263 - 24,026 29,523 - 24,237 50% Transfers In- - - - - - 0% Total Revenue 711,518 42,808 482,406 408,602 - 229,112 68% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 838,052 - 473,088 481,573 - 364,965 56% Capital- - - - - - 0% Transfers Out- - - - - - 0% 838,052 - 473,088 481,573 - 364,965 56% Net(126,534) 42,808 9,318 (72,970) - (135,852) Cash Balance 436,692 523,122 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Professional Sports Development Expenditures Revenue Total Expenditures Staffing Effective January 1, 2013, this fund no longer collects hotel/motel tax allocations from St. Joseph County for payment to the Hall of Fame. This fund is currenty used for debt. PSDA tax revenue is generally received from the State on a monthly basis. PSDA tax is a special tax received from the State of Indiana based on the sales tax, income tax and local income taxes collected in the PSDA area (which includes Four Winds Field, Century Center, Morris Performing Arts Center and Studebaker National Museum). Four Winds Field generates the majority of PSDA revenue. The January debt service payment has been made for 2016. The final debt service payment on the 2010 Coveleski Stadium bonds (Four Winds Field) will be paid January 15, 2018. Form 359 Fund/Department Name Month June Fund/Department Number 401 Date Updated 7/15/2016 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 56 348 138 - (148) 174% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,200 56 348 138 - 14,852 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) 56 (21,652) 138 - 14,852 Cash Balance 60,902 40,588 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 June Fund/Department Number 403 Date Updated 7/15/2016 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 46 243 167 - (43) 121% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 200 46 243 167 - (43) 121% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 200 46 243 167 - (43) Cash Balance 49,688 49,329 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 June Fund/Department Number 405 Date Updated 7/15/2016 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 34,000 724 3,431 3,036 - 30,569 10% Interest Earnings 4,000 354 2,034 1,592 - 1,966 51% 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 1,078 5,465 8,878 - 157,035 3% Personnel- - - - - - 0% Supplies 58,173 3,975 29,504 27,007 14,494 14,175 76% Services 55,160 10,250 37,055 5,928 14,076 4,029 93% Debt Service- - - - - - 0% Capital 155,000 23,181 23,181 - - 131,819 15% Transfers Out- - - - - - 0% 268,333 37,406 89,740 32,935 28,570 150,023 44% Net(105,833) (36,327) (84,275) (24,057) (28,570) 7,012 Cash Balance 388,661 499,627 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 June Fund/Department Number 406 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes 434,000 240,590 240,590 237,380 - 193,410 55% Local Income Taxes- - - - - - 0% Other Taxes 90,737 22,458 44,558 44,840 - 46,179 49% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 3,000 358 2,333 1,587 - 667 78% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 527,737 263,405 287,480 283,806 - 240,257 54% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 526,737 56,546 361,467 361,467 - 165,270 69% Capital- - - - - - 0% Transfers Out- - - - - - 0% 526,737 56,546 361,467 361,467 - 165,270 69% Net 1,000 206,860 (73,987) (77,661) - 74,987 Cash Balance 497,973 503,590 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 June Fund/Department Number 407 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 410,000 121,494 271,494 117,652 - 138,506 66% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 700 258 1,446 418 - (746) 207% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 25,000 - - - - 25,000 0% Transfers In- - - - - - 0% Total Revenue 435,700 121,753 272,941 118,070 - 162,759 63% 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 69,793 121,753 88,816 (65,680) - (19,023) Cash Balance 400,047 183,803 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 June Fund/Department Number 412 Date Updated 7/15/2016 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 2,286 11,256 12,101 - 13,744 45% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,086,733 - 707,598 368,031 - 379,135 65% Transfers In- - - - - - 0% Total Revenue 1,111,733 2,286 718,855 380,132 - 392,879 65% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 750,000 909 9,368 - 190,632 550,000 27% Debt Service- - - - - - 0% Capital 1,635,033 57,935 581,614 1,082,033 330,803 722,616 56% Transfers Out- - - - - - 0% 2,385,033 58,844 590,982 1,082,033 521,435 1,272,616 47% Net(1,273,300) (56,558) 127,872 (701,901) (521,435) (879,737) Cash Balance 2,284,861 2,939,762 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 $331K encumbered comprises $70K for the downtown portion of the 2-way conversion of Main and Michigan/St. Joseph streets from Chippewa to LaSalle (the former IN-933), $22K for the Bartlett St. roundabout, $23K for the Western Ave. corridor sidewalks and striping, and $24K for the Olive-Sample overpass, and $21K for the parking garages. 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 Jun 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 June Fund/Department Number 416 Date Updated 7/13/2016 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 100,000 2,427 41,755 33,091 - 58,245 42% Interest Earnings 3,000 496 2,551 1,756 - 449 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 103,000 2,923 44,306 34,847 - 58,694 43% Personnel- - - - - - 0% Supplies 30,000 800 6,080 11,225 - 23,920 20% Services 48,923 799 13,743 16,473 15,639 19,541 60% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 78,923 1,599 19,824 27,698 15,639 43,460 45% Net 24,077 1,324 24,482 7,149 (15,639) 15,234 Cash Balance 541,208 522,569 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 June Fund/Department Number 434 Date Updated 7/15/2016 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- 59 330 168 - (330) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- 59 330 168 - (330) 0% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - 3,897 - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - 3,897 - - 0% Net- 59 330 (3,729) - (330) Cash Balance 2,734 6,109 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 June Fund/Department Number 450 Date Updated 7/13/2016 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 17,000 1,345 5,597 5,224 - 11,403 33% Interest Earnings 450 75 382 222 - 68 85% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 17,450 1,420 5,979 5,446 - 11,471 34% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 17,450 1,420 5,979 5,446 - 11,471 Cash Balance 82,393 68,607 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 June Fund/Department Number 677 Date Updated 7/15/2016 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 5,100 485 2,453 1,860 - 2,647 48% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 48,709 - 48,709 - - 1 100% Transfers In- - - - - - 0% Total Revenue 53,809 485 51,161 1,860 - 2,648 95% Personnel- - - - - - 0% Supplies 1,000 - - - - 1,000 0% Services 83,801 2,787 35,618 29,361 2,886 45,297 46% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 84,801 2,787 35,618 29,361 2,886 46,297 45% Net(30,992) (2,302) 15,543 (27,501) (2,886) (43,649) Cash Balance 519,180 531,719 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 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 2016. Our expenses are utilities until August 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 June Fund/Department Number 287 Date Updated 7/18/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,075,000 - 1,307,757 396,727 - 767,243 63% Interest Earnings 500 3,279 15,422 715 - (14,922) 3084% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,075,500 3,279 1,323,179 397,442 - 752,321 64% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- 385,775 385,775 - - (385,775) 0% Debt Service 55,000 - - - - 55,000 0% Capital 2,672,611 25,803 610,856 35,728 169,037 1,892,718 29% Transfers Out- - - - - - 0% 2,727,611 411,578 996,631 35,728 169,037 1,561,943 43% Net(652,111) (408,299) 326,548 361,714 (169,037) (809,622) Cash Balance 2,898,788 361,714 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 June Fund/Department Number 288 Date Updated 7/18/2016 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 5,023,512 452,717 2,733,124 2,350,954 - 2,290,388 54% Interest Earnings 10,000 2,088 11,005 10,758 - (1,005) 110% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 49,500 4,803 87,958 63,395 - (38,458) 178% Transfers In 2,000 - - - - 2,000 0% Total Revenue 5,085,012 459,608 2,832,087 2,425,107 - 2,252,925 56% Personnel 4,983,238 494,607 2,142,961 1,144,385 - 2,840,277 43% Supplies 276,861 18,746 139,176 185,207 41,030 96,655 65% Services 433,451 33,721 190,051 101,715 11,360 232,040 46% Debt Service 447,093 - 287,154 226,719 1,728 158,211 65% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,140,643 547,074 2,759,342 1,658,026 54,118 3,327,183 46% Net(1,055,631) (87,466) 72,745 767,081 (54,118) (1,074,258) Cash Balance 2,186,078 3,652,052 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 June Fund/Department Number 600 Date Updated 7/15/2016 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 1,399,400 171,687 732,682 937,325 - 666,718 52% Interest Earnings 5,000 1,682 9,520 2,968 - (4,520) 190% Bond Proceeds- - - - - - 0% Donations- - - 52 - - 0% Other Income 3,500 858 23,483 18,231 - (19,983) 671% Transfers In 2,110,068 - 527,517 665,786 - 1,582,551 25% Total Revenue 3,517,968 174,227 1,293,201 1,624,361 - 2,224,767 37% Personnel 2,601,730 173,030 1,099,547 1,084,148 5,000 1,497,183 42% Supplies 119,268 7,603 31,665 61,376 9,546 78,057 35% Services 686,571 45,297 299,330 367,970 67,119 320,122 53% Debt Service 46,623 2,486 18,960 10,479 1,135 26,529 43% Capital 70,285 39,677 70,285 - - 0 100% Transfers Out- - - - - - 0% 3,524,477 268,093 1,519,786 1,523,973 82,800 1,921,891 45% Net(6,509) (93,866) (226,584) 100,388 (82,800) 302,875 Cash Balance 1,670,022 848,774 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 June Fund/Department Number 601 Date Updated 7/15/2016 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 1,056,171 77,835 523,534 497,153 - 532,637 50% Interest Earnings 8,500 680 3,330 3,621 - 5,170 39% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - 7 3 - (7) 0% Transfers In- - - - - - 0% Total Revenue 1,064,671 78,515 526,871 500,777 - 537,800 49% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,141,933 62,955 411,359 470,224 439,230 291,344 74% Debt Service 250,000 - - - - 250,000 0% Capital 1,536 - - 52,838 1,536 (0) 100% Transfers Out- - - - - - 0% 1,393,469 62,955 411,359 523,062 440,766 541,343 61% Net(328,798) 15,559 115,512 (22,285) (440,766) (3,543) Cash Balance 756,129 1,051,344 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 and debt service are shown under Services line. Renovation held up as bids were over budget. Debt service will be postponed until 2018. Form 373 Fund/Department Name Month June Fund/Department Number 610 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 5,592,249 562,035 2,784,514 2,550,232 - 2,807,735 50% Interest Earnings 2,500 393 1,479 1,385 - 1,021 59% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 28,825 - 27,243 85,973 - 1,582 95% Transfers In- - - - - - 0% Total Revenue 5,623,574 562,429 2,813,237 2,637,589 - 2,810,338 50% Personnel 1,725,395 129,289 705,889 785,360 762 1,018,744 41% Supplies 249,261 25,607 85,158 136,815 4,838 159,264 36% Services 2,697,559 240,832 1,443,400 1,390,301 410,221 843,938 69% Debt Service- 9,700 - 9,700 (19,400) 0% Capital- - - - - 0% Transfers Out 925,197 262,000 330,000 - 663,197 28% 5,597,412 395,728 2,506,147 2,642,475 425,521 2,665,743 52% Net 26,162 166,701 307,089 (4,885) (425,521) 144,594 Cash Balance 522,624 430,277 Full Time 26.20 24.20 24.20 Part-Time /Seasonal/Temporary 3.00 3.00 3.00 Total 29.20 27.20 27.20 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. Transfers out to Fund 611 are made to pay debt service obligations. Large encumbrances for landfill tipping fees contribute to service expenses appearing somewhat high. Form 374 Fund/Department Name Month June Fund/Department Number 611 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 200 196 433 53 - (233) 216% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - 300,000 - - (300,000) 0% Transfers In 925,197 - 262,000 330,000 - 663,197 28% Total Revenue 925,397 196 562,433 330,053 - 362,964 61% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 925,197 11,080 377,286 364,502 615 547,297 41% Capital- - - - - - 0% Transfers Out- - - - - - 0% 925,197 11,080 377,286 364,502 615 547,297 41% Net 200 (10,885) 185,147 (34,450) (615) (184,332) Cash Balance 185,590 775 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 June Fund/Department Number 620 Date Updated 7/18/2016 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 14,423,116 1,591,384 7,055,500 6,677,720 - 7,367,616 49% Interest Earnings 35,000 2,776 16,783 16,302 - 18,217 48% Bond Proceeds- - - - - 0% Donations- - - - - 0% Other Income 135,000 113 40,743 32,251 - 94,257 30% Transfers In 47,500 4,495 18,419 19,699 - 29,081 39% Total Revenue 14,640,616 1,598,768 7,131,445 6,745,972 - 7,509,171 49% Personnel 5,440,741 405,585 2,417,090 2,269,971 2,387 3,021,264 44% Supplies 1,655,677 101,182 517,396 734,358 203,523 934,758 44% Services 5,352,541 371,696 2,029,525 1,851,647 696,812 2,626,204 51% Debt Service 119,687 887 10,152 3,860 2,038 107,497 10% Capital- - - - - 0% Transfers Out 4,479,011 206,354 2,172,615 2,220,437 - 2,306,396 49% 17,047,657 1,085,703 7,146,778 7,080,273 904,761 8,996,118 47% Net(2,407,041) 513,065 (15,333) (334,301) (904,761) (1,486,947) Cash Balance 3,629,997 3,833,254 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 June Fund/Department Number 622 Date Updated 7.15.16 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 28,000 2,678 14,124 10,467 - 13,876 50% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 28,000 2,678 14,124 10,467 - 13,876 50% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital 821,797 - 6,750 196,114 251,637 563,410 31% Transfers Out- - - - - - 0% 821,797 - 6,750 196,114 251,637 563,410 31% Net(793,797) 2,678 7,374 (185,647) (251,637) (549,534) Cash Balance 2,887,782 2,939,634 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, 3 1/2 Tn Utility Truck (1) $144,609 and Double Cab Truck (2) $88,840 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 June Fund/Department Number 623 Date Updated 7.15.16 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- - - 544 - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue- - - 544 - - 0% Personnel- - - - - - 0% Supplies- - - 79,191 - - 0% Services- - - 36,843 - - 0% Debt Service- - - - - - 0% Capital- - - 59,530 - - 0% Transfers Out- - - - - 0% - - - 175,564 - - 0% Net- - - (175,020) - - Cash Balance- 7,519 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 June Fund/Department Number 624 Date Updated 7.15.16 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 1,418 7,434 5,056 - 7,566 50% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,000 1,418 7,434 5,056 - 7,566 50% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - 0% Transfers Out 8,400 1,418 5,466 4,201 - 2,934 65% 8,400 1,418 5,466 4,201 - 2,934 65% Net 6,600 - 1,968 855 - 4,632 Cash Balance 1,531,149 1,492,808 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 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 June Fund/Department Number 625 Date Updated 7.12.16 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 3,600 791 2,295 1,921 - 1,305 64% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 2,046,081 - 852,525 1,021,650 - 1,193,556 42% Total Revenue 2,049,681 791 854,820 1,023,571 - 1,194,861 42% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service 2,046,081 346,264 346,264 365,473 - 1,699,817 17% Capital- - - - - - 0% Transfers Out 3,600 791 2,289 1,918 - 1,311 64% 2,049,681 347,055 348,553 367,391 - 1,701,128 17% Net- (346,264) 506,267 656,180 - (506,267) Cash Balance 510,672 660,835 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 June Fund/Department Number 626 Date Updated 7.12.16 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 16,000 1,496 7,901 2,351 8,099 49% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 16,000 1,496 7,901 2,351 - 8,099 49% 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 6,500 1,496 5,851 (5,023) - 649 Cash Balance 1,645,412 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 June Fund/Department Number 629 Date Updated 7.12.16 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 10,000 2,287 11,520 7,409 - (1,520) 115% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - 0% Transfers In 165,166 - 227,461 150,228 - (62,295) 138% Total Revenue 175,166 2,287 238,981 157,637 - (63,815) 136% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 10,000 2,287 8,614 6,206 - 1,386 86% 10,000 2,287 8,614 6,206 - 1,386 86% 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 Transfers In Revenue budget transfer was processed and posted in July. Form 382 Fund/Department Name Month June Fund/Department Number 640 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 561,225 61,752 320,590 304,214 240,635 57% Interest Earnings 10,016 1,584 8,253 5,209 1,763 82% Bond Proceeds- - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 571,241 63,336 328,842 309,423 - 242,399 58% Personnel 188,900 12,332 71,689 81,137 - 117,211 38% Supplies 41,569 798 13,687 10,307 13,707 14,176 66% Services 290,487 18,238 152,693 148,562 36,196 101,599 65% Debt Service 28,457 - 14,218 14,218 - 14,239 50% Capital- - - - - - 0% Transfers Out- - - - - - 0% 549,413 31,368 252,286 254,223 49,902 247,225 55% Net 21,828 31,967 76,556 55,199 (49,902) (4,826) Cash Balance 1,723,763 1,563,229 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 June Fund/Department Number 641 Date Updated 7/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 36,538,600 4,126,397 19,682,149 17,237,502 - 16,856,451 54% Interest Earnings 65,000 10,573 49,330 30,261 - 15,670 76% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 92,000 3,930 23,903 41,946 - 68,097 26% Transfers In 16,000 4,249 15,536 10,182 - 464 97% Total Revenue 36,711,600 4,145,148 19,770,918 17,319,892 - 16,940,682 54% Personnel 7,573,583 517,241 3,121,788 3,270,251 3,502 4,448,294 41% Supplies 2,292,608 139,597 710,264 609,424 411,730 1,170,613 49% Services 16,901,880 1,180,046 5,850,419 5,033,423 2,066,199 8,985,263 47% Debt Service 678,685 732 270,920 192,250 1,959 405,806 40% Capital- - - - - 0% Transfers Out 12,650,682 760,893 5,462,081 8,897,303 7,188,601 43% 40,097,438 2,598,508 15,415,471 18,002,651 2,483,390 22,198,577 45% Net(3,385,838) 1,546,640 4,355,447 (682,759) (2,483,390) (5,257,895) Cash Balance 12,603,453 8,233,219 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. Debt service payments are made in accordance with City amortization schedules. Form 384 Fund/Department Name Month June Fund/Department Number 642 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 45,000 7,172 40,337 15,313 - 4,663 90% 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 7,172 40,337 4,015,313 - 2,491,663 2% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 32,300 - - 0% Debt Service- - - - - - 0% Capital 7,631,946 373,826 1,470,218 1,328,453 3,710,722 2,451,005 68% Transfers Out- - - - - - 0% 7,631,946 373,826 1,470,218 1,360,753 3,710,722 2,451,005 68% Net(5,099,946) (366,655) (1,429,881) 2,654,560 (3,710,722) 40,657 Cash Balance 7,381,170 6,406,282 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, Sewer maintenance equipment $25,800, Wastewater utility vehicle and plant maintenance equipment $24,113, Wastewater Treatment Plant Primary Clarifier Rehab $232,757, Wastewater Treatment Plant Secondary Improvements $140,965 and Digesters #1 & #3 Clean and Rehab $786,539. 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 June Fund/Department Number 643 Date Updated 7/11/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 16,000 4,249 20,319 12,157 - (4,319) 127% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 536,997 - 896,725 256,086 - (359,728) 167% Total Revenue 552,997 4,249 917,043 268,243 - (364,046) 166% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 16,000 4,249 15,536 10,182 - 464 97% 16,000 4,249 15,536 10,182 - 464 97% 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 June Fund/Department Number 649 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 7,000 3,839 11,525 9,028 - (4,525) 165% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 9,267,391 760,893 4,565,356 4,641,218 - 4,702,035 49% Total Revenue 9,274,391 764,731 4,576,881 4,650,245 - 4,697,510 49% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 8,000 - - 2,600 - 8,000 0% Debt Service 9,266,298 - 1,148,456 1,589,361 - 8,117,842 12% Capital- - - - - - 0% Transfers Out- - - - - - 0% 9,274,298 - 1,148,456 1,591,961 - 8,125,842 12% Net 93 764,731 3,428,424 3,058,284 - (3,428,331) Cash Balance 4,233,165 3,848,620 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 June Fund/Department Number 653 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 1,300 1,746 - - (446) 134% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 1,300 - 1,746 - - (446) 134% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 1,300 - 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 June Fund/Department Number 659 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 2,000 216 1,138 3,378 - 862 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,000 216 1,138 3,378 - 862 57% 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) 216 1,138 (1,081,979) (162,482) (8,744) Cash Balance 233,032 517,406 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 June Fund/Department Number 661 Date Updated 7/13/2016 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 70,000 11,163 63,991 56,066 - 6,009 91% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - 0% Total Revenue 70,000 11,163 63,991 56,066 - 6,009 91% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 850,000 - - - - 850,000 0% Debt Service- - - - - - 0% Capital 19,337,062 1,430,384 3,514,228 1,151,836 9,536,236 6,286,598 67% Transfers Out- - - - - - 0% 20,187,062 1,430,384 3,514,228 1,151,836 9,536,236 7,136,598 65% Net(20,117,062) (1,419,221) (3,450,236) (1,095,770) (9,536,236) (7,130,590) Cash Balance 10,629,204 15,723,495 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 $956,257, Sewer Sensory Control Network $193,609, Wastewater Treatment Plant Grit/Screening Improvements $157,728, Secondary Clarifier Modifications $1,698,807, CSO LTCP re-look $1,667,559, 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 June Fund/Department Number 664 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 40 4 22 15 - 18 55% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 40 4 22 15 - 18 55% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 40 4 22 15 - 18 Cash Balance 4,528 4,496 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 will be transferred to the debt service fund before year end, so this fund can be closed out. Form 391 Fund/Department Name Month June Fund/Department Number 666 Date Updated 6/30/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Acutal Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 130 6 100 - - 30 77% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 130 6 100 - - 30 77% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 2,500 - 2,500 - - - 100% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 2,500 - 2,500 - - - 100% Net(2,370) 6 (2,400) - - 30 Cash Balance 6,690 - 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 June Fund/Department Number 670 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 1,313,436 - 656,725 656,725 - 656,711 50% Grants/Intergovernmental- - - - - - 0% Charges for Services 2,664,721 218,932 1,353,407 1,037,964 - 1,311,314 51% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 5,630 - 7,655 (25,106) - (2,025) 136% Transfers In- - - - - - 0% Total Revenue 3,983,787 218,932 2,017,787 1,669,583 - 1,966,000 51% Personnel 2,249,773 233,157 1,107,193 977,776 - 1,142,580 49% Supplies 473,779 77,254 314,081 262,401 - 159,698 66% Services 1,075,098 101,877 604,483 670,345 - 470,615 56% Debt Service- - - - - - 0% Capital 14,722 - - - - 14,722 0% Transfers Out 159,066 79,676 79,676 - - 79,390 50% 3,972,438 491,964 2,105,433 1,910,521 - 1,867,005 53% Net 11,349 (273,032) (87,646) (240,938) - 98,995 Cash Balance 1,331,720 1,106,150 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 June Fund/Department Number 671 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 500 76 489 270 - 11 98% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 500 76 489 270 - 11 98% Personnel- - - - - - 0% Supplies 12,200 - - 41,156 - 12,200 0% Services- - - 130,000 - - 0% Debt Service- - - - - - 0% Capital 176,421 56,406 95,153 25,440 - 81,268 54% Transfers Out- - - 50,000 - - 0% 188,621 56,406 95,153 246,596 - 93,468 50% Net(188,121) (56,330) (94,664) (246,325) - (93,457) Cash Balance 907,408 1,172,337 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 June Fund/Department Number 672 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 157,742 4 107,746 7 - 49,996 68% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 79,676 79,676 79,676 50,000 - - 100% Total Revenue 237,418 79,680 187,422 50,007 - 49,996 79% 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 79,680 46,813 50,007 - (46,527) Cash Balance 96,845 50,007 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 June Fund/Department Number 222 Date Updated 7/18/2016 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 8,181,507 594,053 3,677,938 3,830,241 - 4,503,569 45% Interest Earnings 3,240 1,024 5,456 4,196 - (2,216) 168% Bond Proceeds- - 0% Donations- - 0% Other Income 49,890 734 10,599 46,399 - 39,291 21% Transfers In- - - - - - 0% Total Revenue 8,234,637 595,810 3,693,994 3,880,836 - 4,540,643 45% Personnel 3,143,175 201,214 1,223,307 1,316,086 1,919,868 39% Supplies 190,636 (28,871) 69,271 61,374 6,395 114,970 40% Services 4,826,174 341,854 2,202,018 2,303,190 1,556,916 1,067,240 78% Debt Service 16,475 835 5,361 3,248 1,255 9,859 40% Capital- 120,000 - - 0% Transfers Out 130,519 - - - 130,519 0% 8,306,979 515,033 3,499,957 3,803,897 1,564,565 3,242,456 61% Net(72,342) 80,778 194,036 76,939 (1,564,565) 1,298,187 Cash Balance 1,646,292 1,635,155 Full Time 42.00 35.00 35.00 Part-Time /Seasonal/Temporary 3.00 2.00 2.00 Total 45.00 37.00 37.00 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 June we had 1,516 vehicle repairs. Average Fuel prices for June is $1.84 for Unleaded and $1.87 for Diesel. Budgeted amount per gallon is $3.20. The Radio Shop's project was the AVL installation of all new radios without loss of service to all departments. Equipment Services continues to purchase new vehicles with compressed natural gas or hybrids. Sustainability Office new hire will beging August 1. Form 396 Fund/Department Name Month June Fund/Department Number 224 Date Updated 7/18/2016 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- 102 807 - - (807) 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In 130,519 - - - - 130,519 0% Total Revenue 130,519 102 807 - - 129,712 1% Personnel- - - - - - 0% Supplies 20,000 12,799 12,799 - 9,500 (2,299) 111% Services 60,019 - - - 9,000 51,019 15% Debt Service- - - - - - 0% Capital 225,565 2,374 137,820 - 36,655 51,090 77% Transfers Out- - - - - - 0% 305,584 15,173 150,619 - 55,155 99,810 67% Net(175,065) (15,070) (149,812) - (55,155) 29,903 Cash Balance 39,481 - Full Time- - Part-Time /Seasonal/Temporary- - Total- - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 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 Revenues are a transfer from Central Services fund 222. Form 397 Fund/Department Name Month June Fund/Department Number 226 Date Updated 7/15/2016 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 1,107,762 611,384 - 1,115,721 50% Interest Earnings 20,500 4,485 22,665 18,235 - (2,165) 111% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 12,900 737 13,615 2,375 - (715) 106% Transfers In- - - - - - 0% Total Revenue 2,256,883 188,523 1,144,042 631,994 - 1,112,841 51% Personnel 250,135 16,023 96,076 112,992 - 154,059 38% Supplies 30,734 158 5,531 16,928 5,256 19,946 35% Services 2,839,479 463,867 1,042,805 1,577,119 50,922 1,745,753 39% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 3,120,348 480,049 1,144,412 1,707,038 56,178 1,919,758 38% Net(863,465) (291,526) (370) (1,075,044) (56,178) (806,917) Cash Balance 4,524,876 4,605,548 Full Time 3.00 3.00 Part-Time /Seasonal/Temporary- - Total 3.00 3.00 - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Liability Insurance No capital expenditures are budgeted in 2016. Expenditures Revenue Total Expenditures Staffing This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety and Risk Department. Revenues for this fund come from other City funds who pay a share proportionate to their expected expense. Personnel expenditures are for 2 Safety and Risk personnel and an attorney who processes claims for the City. The City has budgeted $1 million in 2016 for expected liability cliams, $530,000 for excess coverage premiums for property insurance, and $852,000 in expected workers compensation activities. Miscellaneous income is slightly over budget due to a higher than expected reimbursement from a worker's compensation claim. The revenue budget will be adjusted in March. Form 398 Fund/Department Name Month June Fund/Department Number 278 Date Updated 7/18/2016 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- 4,360 26,550 30,200 - (26,550) 0% Interest Earnings 4,000 636 3,228 1,839 - 772 81% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 60,400 4,360 26,550 30,200 - 33,850 44% Transfers In- - - - - - 0% Total Revenue 64,400 9,356 56,328 62,239 - 8,072 87% 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 9,356 56,275 62,239 - (1,875) Cash Balance 697,747 578,251 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report Take Home Vehicle Police None Expenditures Revenue Total Expenditures Staffing This fund charges police officers for liability insurance and gasoline costs for take home police vehicles. The cash reserve in this fund has increased in recent years and is expected to increase during 2016. Claims have been minimal in this fund since it was created. This fund is classified as an Internal Service Fund for financial reporting. Revenue for 2016 is less than 2015 due to the timing of biweekly payroll. The revenue is the amount deducted from officer pay for the vehicle take home program. In 2015 there were thirteen payrolls paid through the end of June compared to twelve in 2016. Form 399 Fund/Department Name Month June Fund/Department Number 279 Date Updated 7/12/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 499,358 38,900 236,969 - - 262,389 47% Interest Earnings- - - - - - 0% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 499,358 38,900 236,969 - - 262,389 47% Personnel 459,575 35,262 217,629 - - 241,946 47% Supplies 5,300 266 1,612 - 237 3,451 35% Services 34,482 3,372 17,728 - 2,722 14,032 59% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 499,357 38,900 236,969 - 2,959 259,430 48% Net 1 - 0 - (2,959) 2,960 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 June Fund/Department Number 711 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 17,151,500 1,374,517 8,281,401 7,269,862 - 8,870,099 48% Interest Earnings 23,345 4,922 23,847 15,397 - (502) 102% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,500 449,976 611,479 19,399 - (609,979) 40765% Transfers In- - - - - - 0% Total Revenue 17,176,345 1,829,415 8,916,727 7,304,658 - 8,259,618 52% Personnel 4,316 - - 5 - 4,316 0% Supplies 17,875 2,956 16,858 4,637 17,588 (16,570) 193% Services 1,415,949 15,783 804,057 394,265 426,666 185,226 87% Insurance 15,940,750 1,775,173 7,596,366 6,266,605 26,038 8,318,346 48% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 17,378,890 1,793,912 8,417,280 6,665,513 470,292 8,491,318 51% Net(202,545) 35,503 499,446 639,145 (470,292) (231,699) Cash Balance 4,872,210 4,708,848 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 June Fund/Department Number 713 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services 105,682 12,412 39,442 50,840 - 66,240 37% Interest Earnings 1,600 250 1,306 821 - 294 82% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 107,282 12,662 40,748 51,662 - 66,534 38% Personnel 80,000 2,348 17,606 35,901 - 62,394 22% Supplies- - - - - - 0% Services 33,882 607 14,642 12,198 15,400 3,840 89% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 113,882 2,955 32,248 48,099 15,400 66,234 42% Net(6,600) 9,707 8,499 3,563 (15,400) 301 Cash Balance 277,782 244,733 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 June Fund/Department Number 701 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes 4,866,271 2,434,636 2,434,636 2,518,013 - 2,431,635 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 - 1,061 872 - 3,439 24% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- 3,080 3,080 3,743 - (3,080) 0% Transfers In- - - - - - 0% Total Revenue 4,870,771 2,437,715 2,438,776 2,522,628 - 2,431,995 50% Personnel 5,457,693 534,513 2,706,978 2,628,581 - 2,750,715 50% Supplies 200 - 13 - - 187 7% Services 6,950 86 3,718 3,460 - 3,232 54% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 5,464,843 534,598 2,710,710 2,632,041 - 2,754,133 50% Net(594,072) 1,903,117 (271,934) (109,413) - (322,138) Cash Balance 200,370 529,892 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 June 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 5,991,750 2,997,375 2,997,375 3,187,679 - 2,994,375 50% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 4,500 - 2,773 1,547 - 1,727 62% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 4,000 - - - - 4,000 0% Transfers In- - - - - - 0% Total Revenue 6,000,250 2,997,375 3,000,148 3,189,226 - 3,000,102 50% Personnel 6,789,198 517,377 3,250,575 3,201,278 - 3,538,623 48% Supplies 800 - - - - 800 0% Services 7,400 118 3,599 3,388 - 3,801 49% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 6,797,398 517,495 3,254,174 3,204,666 - 3,543,224 48% Net(797,148) 2,479,880 (254,026) (15,440) - (543,122) Cash Balance 903,392 1,095,333 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 June Fund/Department Number 730 Date Updated 7/15/2016 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 27 140 97 - 10 93% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 150 27 140 97 - 10 93% 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) 27 140 97 - (19,990) Cash Balance 28,682 28,474 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 June Fund/Department Number 324 Date Updated 7/14/2016 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 9,769,452 9,769,452 9,396,168 - 6,953,848 58% 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 24,633 146,949 124,520 - 266,757 36% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 1,692,858 30,163 437,648 1,690,191 - 1,255,210 26% Transfers In 43,000 2,577 9,977 4,979,607 - 33,023 23% Total Revenue 19,268,864 9,826,825 10,562,528 16,496,546 - 8,706,336 55% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 4,663,680 36,850 385,609 1,996,934 918,901 3,359,170 28% Debt Service 6,217,896 39,225 2,854,674 3,588,817 - 3,363,222 46% Capital 33,620,501 475,887 6,041,671 1,998,507 8,371,235 19,207,595 43% Transfers Out- - - - - - 0% 44,502,077 551,962 9,281,953 7,584,258 9,290,136 25,929,987 42% Net(25,233,213) 9,274,863 1,280,574 8,912,288 (9,290,136) (17,223,651) Cash Balance 34,096,063 40,392,072 Full Time- - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: 2016 City of South Bend Monthly Financial Report 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: $1.2M for Ignition Park Infrastructure; $486K for LaSalle Hotel; $223K for Safe Routes to School @ Harrison School; $830K for Advanced Center for Cancer Care;$225K for Lippert; $2M for Nello; $255K for Western Restriping. Expenditures Revenue Total Expenditures Staffing Form 3106 Fund/Department Name Month June Fund/Department Number 420 Date Updated 7/14/2016 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 June Fund/Department Number 422 Date Updated 7/14/2016 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 420,000 282,810 282,810 195,866 - 137,190 67% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 15,500 1,395 7,358 3,956 - 8,142 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 435,500 284,205 290,167 199,821 - 145,333 67% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 43,166 550 10,922 30,294 6,244 26,000 40% Debt Service- - - - - - 0% Capital 1,360,200 - - - 300,000 1,060,200 22% Transfers Out- - - - - - 0% 1,403,366 550 10,922 30,294 306,244 1,086,200 23% Net(967,866) 283,655 279,246 169,527 (306,244) (940,867) Cash Balance 1,786,070 1,365,277 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 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 June Fund/Department Number 425 Date Updated 7/14/2016 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 1,706 154 810 466 - 896 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income 170,997 13,348 67,522 86,977 - 103,475 39% Transfers In- - - - - - 0% Total Revenue 172,703 13,502 68,332 87,443 - 104,371 40% Personnel- - - - - - 0% Supplies 8,742 293 1,640 4,222 - 7,102 19% Services 151,664 41,238 70,316 66,200 - 81,348 46% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% 160,406 41,531 71,956 70,421 - 88,450 45% Net 12,297 (28,029) (3,625) 17,021 - 15,922 Cash Balance 205,192 189,548 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 June Fund/Department Number 426 Date Updated 7/14/2016 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 June Fund/Department Number 429 Date Updated 7/14/2016 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 1,170,979 1,170,979 1,391,012 - 1,579,021 43% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 57,000 6,944 36,776 18,630 - 20,224 65% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - 19,357 - - 0% Transfers In- - - 1,430,965 - - 0% Total Revenue 2,807,000 1,177,923 1,207,755 2,859,965 - 1,599,245 43% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 83,573 2,334 33,284 62,529 80,288 (29,999) 136% Debt Service- - - - - - 0% Capital 8,251,586 324,125 426,971 83,018 4,053,845 3,770,770 54% Transfers Out- - - - - - 0% 8,335,159 326,459 460,255 145,547 4,134,133 3,740,771 55% Net(5,528,159) 851,464 747,500 2,714,418 (4,134,133) (2,141,526) Cash Balance 8,490,022 7,270,898 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 June Fund/Department Number 430 Date Updated 7/14/2016 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 1,251,614 1,251,614 1,298,974 - 1,148,386 52% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 33,000 5,175 28,898 15,329 - 4,102 88% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 2,433,000 1,256,789 1,280,511 1,314,304 - 1,152,489 53% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 528,454 61,095 235,667 157,433 88,573 204,214 61% Debt Service- - - - - - 0% Capital 6,883,361 28,530 573,987 451,133 3,655,297 2,654,077 61% Transfers Out- - - - - - 0% 7,411,815 89,625 809,654 608,566 3,743,869 2,858,292 61% Net(4,978,815) 1,167,164 470,858 705,738 (3,743,869) (1,705,803) Cash Balance 6,624,092 5,663,029 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 June Fund/Department Number 435 Date Updated 7/15/2016 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 320,000 231,289 231,289 163,944 - 88,711 72% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 750 11 345 333 - 405 46% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 320,750 231,300 231,634 164,277 - 89,116 72% 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) 231,300 91,634 (5,343) (4,200) (120,884) Cash Balance 243,299 216,087 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 June Fund/Department Number 436 Date Updated 7/15/2016 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 2,948,923 2,061,402 2,061,402 1,663,572 - 887,521 70% 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 2,061,402 2,274,510 1,665,144 - 887,912 72% 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) 2,061,402 590,421 (46,445) - (857,999) Cash Balance 2,210,439 1,659,058 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 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 June Fund/Department Number 433 Date Updated 7/15/2016 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 152 8 43 34 - 109 28% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 152 8 43 34 - 109 28% 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) 8 43 34 - (4,391) Cash Balance 8,745 10,124 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 June Fund/Department Number 439 Date Updated 7/15/2016 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 14,637 1,986 10,981 16,621 - 3,656 75% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 14,637 1,986 10,981 16,621 - 3,656 75% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - 64 - - 0% Debt Service- - - - - - 0% Capital 2,692,913 - 142,913 794,759 - 2,550,000 5% Transfers Out- - - - - - 0% 2,692,913 - 142,913 794,823 - 2,550,000 5% Net(2,678,276) 1,986 (131,931) (778,202) - (2,546,345) Cash Balance 2,141,375 4,242,359 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 June Fund/Department Number 454 Date Updated 7/15/2016 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 3,900 354 1,862 1,284 - 2,038 48% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 3,900 354 1,862 1,284 - 2,038 48% 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) 354 1,862 1,284 - (47,962) Cash Balance 381,483 378,724 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 June Fund/Department Number 619 Date Updated 7/19/2016 Current Current Current Prior Amended Month Year to Date Year to Date Current Budget Percent of Budget Actual Actual Actual Encumbrances Balance Budget Property Taxes- - - - - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - 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- - - 19,744 - - 0% - - - 201,228 - - 0% Net- - - (81,931) - - 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 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 June Fund/Department Number 315 Date Updated 7/14/2016 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 14,000 965 5,086 3,529 - 8,914 36% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 14,000 965 5,086 3,529 - 8,914 36% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 14,000 965 3,736 2,929 - 10,264 27% 14,000 965 3,736 2,929 - 10,264 27% Net- - 1,351 599 - (1,351) Cash Balance 1,038,904 1,038,904 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (in this case fund 324). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Airport Taxable Expenditures Revenue Form 3119 Fund/Department Name Month June Fund/Department Number 317 Date Updated 7/14/2016 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 5,300 473 2,491 1,717 - 2,809 47% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 5,300 473 2,491 1,717 - 2,809 47% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out- - - - - - 0% - - - - - - 0% Net 5,300 473 2,491 1,717 - 2,809 Cash Balance 510,311 506,620 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 June Fund/Department Number 328 Date Updated 7/14/2016 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 15,000 1,612 8,498 5,896 - 6,502 57% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 15,000 1,612 8,498 5,896 - 6,502 57% Personnel- - - - - - 0% Supplies- - - - - - 0% Services- - - - - - 0% Debt Service- - - - - - 0% Capital- - - - - - 0% Transfers Out 15,000 1,612 6,242 4,894 - 8,758 42% 15,000 1,612 6,242 4,894 - 8,758 42% Net- - 2,257 1,002 - (2,257) Cash Balance 1,735,840 1,735,840 Full Time- - - Part-Time /Seasonal/Temporary- - - Total- - - Explain Significant Revenue, Expenditure and Staffing Changes/Variances Below: Explain Significant Spending on Capital Projects Below: Total Expenditures Staffing This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding bond. Only activity is interest income which is promptly transferred out to the corresponding TIF fund (324 - River West). Any variance in the trend of interest income will be due to changes in City prevailing interest rates City is able to secure. 2016 City of South Bend Monthly Financial Report Redevelopment Bond - Palais Royale Expenditures Revenue Form 3121 Fund/Department Name Month June Fund/Department Number 432 Date Updated 7/14/2016 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- - - 11,490 - - 0% Local Income Taxes- - - - - - 0% Other Taxes- - - - - - 0% Grants/Intergovernmental- - - - - - 0% Charges for Services- - - - - - 0% Interest Earnings 25,000 4,601 24,843 18,951 - 157 99% Bond Proceeds- - - - - - 0% Donations- - - - - - 0% Other Income- - - - - - 0% Transfers In- - - - - - 0% Total Revenue 25,000 4,601 24,843 30,441 - 157 99% Personnel- - - - - - 0% Supplies- - - - - - 0% Services 1,000 - - 201,724 - 1,000 0% Debt Service 489,503 - 365,835 357,545 - 123,668 75% Capital- - - - - - 0% Transfers Out- - - - - - 0% 490,503 - 365,835 559,269 - 124,668 75% Net(465,503) 4,601 (340,992) (528,828) - (124,511) Cash Balance 4,961,403 5,974,027 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