HomeMy WebLinkAbout2020 Budget BookJames Mueller, Mayor
Daniel Parker, City Controller
Benjamin Dougherty, Deputy City Controller
Amy Shirk, Director of Accounting & Budget
City of South Bend, Indiana
2020
Adopted Budget
City of South Bend, Indiana 2020 Budget
Table of Contents
Transmittal Letter ........................................................................................................................................................... 1
Introduction and Overview .................................................................................................................................... 2-22
Background ...................................................................................................................................................... 3-5
2020 Strategic Priorities ................................................................................................................................. 6-10
The Budget Process: Translating Strategic Priorities to an Adopted Budget ..................................... 11-14
2020 Budget Overview ................................................................................................................................ 15-22
Financial Structure and Policy ............................................................................................................................. 23-42
Organization Chart ............................................................................................................................................. 24
Detailed Fund Descriptions & Structure .................................................................................................. 25-31
Department/Fund Relationship ................................................................................................................ 32-34
Financial Policies .......................................................................................................................................... 35-42
Financial Summaries .............................................................................................................................................. 43-92
2020 Budget Summary ....................................................................................................................................... 44
Changes in Fund Balance Summary .......................................................................................................... 45-47
Revenue & Expenditure Summary by Fund Type ........................................................................................ 48
Revenue by Type .......................................................................................................................................... 49-51
Expenditures by Type .................................................................................................................................. 52-54
Consolidated Financial Schedules .................................................................................................................... 55
Detailed Financial Discussion – Revenue ................................................................................................ 56-63
Detailed Financial Discussion – Capital Expenditures .......................................................................... 64-71
Detailed Financial Discussion – Debt ....................................................................................................... 72-76
Detailed Financial Discussion – Personnel Costs ................................................................................... 77-92
Department Information ..................................................................................................................................... 93-111
Mayor's Office ..................................................................................................................................................... 95
City Clerk. ............................................................................................................................................................ 96
Common Council ............................................................................................................................................... 97
General Government ................................................................................................................................... 98-99
Public Works ............................................................................................................................................. 100-101
Police Department ................................................................................................................................... 102-103
Fire Department ....................................................................................................................................... 104-105
Venues, Parks & Arts ............................................................................................................................... 106-107
Department of Community Investment ....................................................................................................... 108
Code Enforcement ........................................................................................................................................... 109
Human Rights ................................................................................................................................................... 110
Building Department ....................................................................................................................................... 111
Fund Information ................................................................................................................................................ 112-130
101 General Fund ......................................................................................................................................... 114
Mayor's Office ............................................................................................................................ 115
Community Initiatives ............................................................................................................... 115
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City of South Bend, Indiana 2020 Budget
City Clerk ..................................................................................................................................... 116
Common Council....................................................................................................................... 116
WNIT Contract .......................................................................................................................... 117
Controller’s Office ..................................................................................................................... 117
Human Resources ...................................................................................................................... 118
Human Rights ............................................................................................................................. 118
Diversity & Inclusion ................................................................................................................ 119
Legal Department ...................................................................................................................... 120
Engineering ................................................................................................................................. 121
Office of Sustainability .............................................................................................................. 122
AmeriCorps Grant Program .................................................................................................... 123
Police Department ..................................................................................................................... 124
Police Crime Lab ........................................................................................................................ 125
Fire Department ......................................................................................................................... 126
Fire Training Center .................................................................................................................. 127
Emergency Medical Services .................................................................................................... 128
Morris Performing Arts Center ............................................................................................... 129
Palais Royale Ballroom .............................................................................................................. 130
Public Works Funds ............................................................................................................................................ 131-150
202 Motor Vehicle Highway ....................................................................................................................... 132
266 MVH Restricted Fund .......................................................................................................................... 133
Motor Vehicle Highway Budget Summary - Fund 202 & 266 ...................................................... 134
251 Local Roads & Streets .......................................................................................................................... 155
257 LOIT Special Distribution ................................................................................................................... 136
265 Local Road & Bridge Grant ................................................................................................................ 136
412 Major Moves Construction .................................................................................................................. 137
610 Solid Waste Operations ........................................................................................................................ 138
611 Solid Waste Capital ............................................................................................................................... 139
620 Water Works Operations ..................................................................................................................... 140
622 Water Works Depreciation (Capital) .................................................................................................. 141
624 Water Works Customer Deposit ........................................................................................................ 142
625 Water Works Sinking (Debt Service) ................................................................................................. 142
626 Water Works Bond Reserve ................................................................................................................ 143
629 Water Works Debt Reserve O&M ..................................................................................................... 143
640 Sewer Insurance ..................................................................................................................................... 144
641 Sewage Works Operations. .................................................................................................................. 145
642 Sewage Works Depreciation (Capital) ............................................................................................... 146
643 Sewage Works O&M Reserve ............................................................................................................. 147
649 Sewage Sinking (Debt Service) ............................................................................................................ 147
653 Sewage Debt Service Reserve .............................................................................................................. 148
654 Sewage Works Customer Deposit ...................................................................................................... 148
655 Project ReLeaf ....................................................................................................................................... 149
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City of South Bend, Indiana 2020 Budget
667 Storm Sewer Fund ................................................................................................................................ 150
Public Safety Funds ............................................................................................................................................. 151-163
216 Police State Seizures .............................................................................................................................. 152
218 Police Curfew Violations ..................................................................................................................... 152
220 Law Enforcement Continuing Education ......................................................................................... 153
249 Public Safety L.O.I.T. ........................................................................................................................... 153
278 Police Take Home Vehicle .................................................................................................................. 154
280 Police Block Grants .............................................................................................................................. 154
287 Fire Department Capital ...................................................................................................................... 155
288 Emergency Medical Services Operating ............................................................................................ 156
289 HAZMAT .............................................................................................................................................. 157
291 Indiana River Rescue ............................................................................................................................ 158
292 Police Grants.......................................................................................................................................... 159
294 Regional Police Academy ..................................................................................................................... 159
295 C.O.P.S. M.O.R.E. Grant .................................................................................................................... 160
299 Police Federal Drug Enforcement ..................................................................................................... 160
350 2018 Fire Station #9 Debt Service ..................................................................................................... 161
451 2019 Fire Station #9 Bond Capital ..................................................................................................... 161
701 Fire Pension ........................................................................................................................................... 162
702 Police Pension ........................................................................................................................................ 162
705 Police K-9 Unit ...................................................................................................................................... 163
Venues, Parks & Arts Funds ............................................................................................................................. 164-175
201 Parks & Recreation ............................................................................................................................... 165
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405 ................................... 166
273 Morris PAC/Palais Royale Marketing ............................................................................................... 167
274 Morris PAC/Self-Promotion .............................................................................................................. 167
312 2017 Parks Bond Debt Service ........................................................................................................... 168
401 Coveleski Stadium Capital .................................................................................................................. 168
416 Morris Performing Arts Center Capital ............................................................................................. 169
450 Palais Royale Historic Preservation .................................................................................................... 169
453 2018 Zoo Bond Capital ........................................................................................................................ 170
471 2017 Parks Bond Capital ...................................................................................................................... 170
601 Parking Garages ..................................................................................................................................... 171
670 Century Center Operating ................................................................................................................... 172
671 Century Center Capital ......................................................................................................................... 173
672 Century Center Energy Conservation Debt Service ........................................................................ 173
730 City Cemetery ........................................................................................................................................ 174
731 Bowman Cemetery ................................................................................................................................ 174
751 2015 Parks Bond Capital ...................................................................................................................... 175
757 2015 Parks Bond Debt Service ........................................................................................................... 175
Department of Community Investment Funds ........................................................................................... 176-182
209 Studebaker/Oliver Revitalizing Grants ............................................................................................. 177
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City of South Bend, Indiana 2020 Budget
210 Economic Development State Grants ............................................................................................... 177
211 Department of Community Investment (DCI) Operation Fund .................................................. 178
212 Department of Community Investment (DCI) Grants .................................................................. 179
410 Urban Development Action Grant .................................................................................................... 179
600 Consolidated Building Fund ................................................................................................................ 180
754 Industrial Revolving Fund ................................................................................................................... 181
756 Smart Streets Debt Service .................................................................................................................. 181
759 Eddy Street Commons Bond Capital ................................................................................................. 182
760 Eddy Street Commons Bond Debt Service ...................................................................................... 182
Code Enforcement Funds .................................................................................................................................. 183-191
219 Unsafe Building ..................................................................................................................................... 184
221 Rental Units Regulation ....................................................................................................................... 185
230 Code Enforcement Fund ..................................................................................................................... 186
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600 ........................... 187
Code Enforcement Division Summaries ................................................................................... 188-191
Internal Service Funds ........................................................................................................................................ 192-198
222 Central Services ..................................................................................................................................... 193
224 Central Services Capital ........................................................................................................................ 194
226 Liability Insurance ................................................................................................................................. 195
279 IT/Innovation/311 Call Center ........................................................................................................ 196
711 Self-Funded Employee Benefits ......................................................................................................... 197
713 Unemployment Compensation ........................................................................................................... 198
714 Parental Leave ........................................................................................................................................ 198
Administrative Funds .......................................................................................................................................... 199-207
102 Rainy Day Fund ..................................................................................................................................... 200
227 Loss Recovery Fund ............................................................................................................................. 200
217 Gift, Donation, Bequest ....................................................................................................................... 201
258 Human Rights - Federal Grants .......................................................................................................... 202
404 County Option Income Tax (COIT) ................................................................................................. 203
406 Cumulative Capital Development (CCD) ........................................................................................ 204
407 Cumulative Capital Improvement (CCI) ........................................................................................... 204
408 Economic Development Income Tax (EDIT) ................................................................................ 205
750 Equipment/Vehicle Leasing ................................................................................................................ 206
752 South Bend Redevelopment Authority ............................................................................................. 207
755 South Bend Building Corporation ...................................................................................................... 207
Redevelopment Commission Controlled Funds ......................................................................................... 208-219
Tax Increment Financing Funds (TIF)
324 TIF - River West Development Area ................................................................................................ 210
422 TIF - West Washington District ......................................................................................................... 211
429 TIF - River East Development Area (Northeast District) ............................................................. 212
430 TIF - Southside Development Area #1 ............................................................................................ 213
435 TIF - Douglas Road .............................................................................................................................. 214
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City of South Bend, Indiana 2020 Budget
436 TIF - River East Residential (Northeast District) ............................................................................ 215
Other Funds
315 Airport 2003 Debt Reserve ................................................................................................................. 216
328 SBCDA 2003 Debt Reserve ................................................................................................................ 216
351 2018 TIF Park Bond Debt Service Reserve ...................................................................................... 217
439 Certified Technology Park ................................................................................................................... 217
433 Redevelopment General ....................................................................................................................... 218
452 2018 TIF Park Bond Capital ............................................................................................................... 219
454 Airport Urban Enterprise Zone .......................................................................................................... 219
Glossary .................................................................................................................................................................. 220-224
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1200N COUNTY-CITY BUILDING PHONE 574.235.9216
227 W. JEFFERSON BLVD.FAX 574.235.9928
SOUTH BEND, INDIANA 46601-1830
CITY OF SOUTH BEND JAMES MUELLER, MAYOR
DEPARTMENT OF ADMINISTRATION AND FINANCE
The Honorable James Mueller, Mayor of the City of South Bend
Members of the City of South Bend Common Council
Residents of the City of South Bend
RE: 2020 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year beginning
January 1, 2020. This 2020 budget sharpens the City’s focus on developing vibrant, welcoming neighborhoods.
Throughout the public process that went into developing this budget, residents and Council Members consistently
reiterated that the economic and structural development of the City’s neighborhoods must be the top priority.
In a series of public input sessions held by the Council, residents defined successful neighborhood investment as being
a function of five related areas: Affordable Housing, Economic Development, Neighborhood Infrastructure, Public
Safety & Wellness, and Youth Engagement & Employment. We are pleased and proud to say that this adopted 2020
budget delivers meaningful investment in neighborhoods across the City in each of these strategic priorities. In addition
to expanding successful programs like Light Up South Bend and the Curb & Sidewalk Program, the 2020 budget adds
new strategic investments. The budget calls for a new Community Initiatives division designed to fund programs that
reduce violence and a new youth employment program that will engage our City’s young people at a critical moment in
their lives. Continued investment in neighborhood planning and targeted construction of affordable housing will also
provide an enormous impact to neighborhoods across the City.
In addition to significantly increasing and sharpening strategic spending in the City’s neighborhoods, the 2020 budget
continues investments in core governmental functions designed to keep residents safe and healthy. Baseline spending
in critical functions such as the Police and Fire Departments and the operation of our municipal utilities remains the
foundation of the City’s budget in 2020.
The 2020 budget also continues the City’s tradition of strong fiscal discipline and good financial management. The City’s
budget is balanced in operational funds and maintains our strong cash reserve position, despite the expiration of the
Indiana Circuit Breaker property tax cap exemption in 2020. Although the expiration of this exemption has resulted in
reduced revenue from property taxes compared to previous years, good planning and financial flexibility has meant that
the reductions (originally dubbed the “2020 fiscal cliff”) have had little impact on the City’s financial position or our
ability to deliver vital services to residents.
The Department of Administration and Finance would like to express our sincere gratitude for the leadership of former
Mayor Pete Buttigieg, City Department Heads, Personnel & Finance Committee Chair Karen White, and all members
of the City of South Bend Common Council. Without their dedication, passion, guidance, and excellence in service to
our City, preparation of this budget would not have been possible.
With gratitude,
Daniel T. Parker Benjamin J. Dougherty Amy Shirk
City Controller Deputy City Controller Director of Accounting & Budget
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City of South Bend, Indiana 2020 Budget
INTRODUCTION & OVERVIEW
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City of South Bend, Indiana 2020 Budget
Background
The City of South Bend is the county seat of St. Joseph County,
Indiana, and is the fourth largest city in the state. The City of South
Bend’s 2010 U.S. Bureau of the Census population was 101,168.
Accordingly, South Bend is classified as a “City of the Second Class”
under Indiana statutes (cities with a population of 35,000 to
250,000).
Despite a prolonged period of population decline from 1970 to
2010, population estimates show that the City is experiencing a
resurgence, experiencing six straight years of population growth.
The City of South Bend operates with a mayor as chief executive
and a nine-member City Common Council composed of six
members elected from districts and three members elected at-large.
The City provides a full range of traditional general governmental services to its residents. These services include police
and fire protection; sanitation services; the construction and maintenance of highways, streets, and infrastructure;
recreational activities and cultural events. In addition to general governmental activities, the City exercises oversight
over the South Bend Water Works, the South Bend Wastewater Treatment Facility, the Century Center Convention
Center, the Morris Performing Arts Center, the Palais Royale Ballroom, the City of South Bend Redevelopment
Commission and Authority, and several downtown parking facilities.
Location
St. Joseph County lies within the heartland of the manufacturing belt and
metropolitan regions of the Upper Midwest and Canada. The City of South Bend is
located in the north central part of Indiana, ten miles south of the Michigan state
line, and is the economic and cultural anchor of the “Michiana” region. The region
is a vibrant and diverse area with a strong economy based on a mix of health care,
agricultural, service, manufacturing, education, and other commercial and tourism
industries. This diverse economic mix creates varied employment opportunities for
the area’s residents while providing insulation via diversification from future
economic downturns.
The city is approximately 90 miles east of Chicago and 140 miles north of
Indianapolis. Accessibility to transportation, including Interstate 80/90, an
international airport (which is the second busiest in the State of Indiana) and the
South Shore Line has supported economic growth within the community.
Economic Conditions & Outlook
St. Joseph County, with a total population of 270,771, boasts a strong history of manufacturing which continues today.
The service industry and retail trade have also flourished, creating a balance that serves the community well.
The estimated labor force in St. Joseph County is 136,545 workers (STATS Indiana, 2019). The workers are typical of
the Midwest: well-trained with a strong work ethic.
South Bend
South Bend Quick Facts
Year of Incorporation ...................................... 1865
Mayor ................................................. James Mueller
Number of Council Members ............................... 9
Population (2010 Census) .......................... 101,168
Budgeted Full-Time City Positions ............... 1,145
2020 Budgeted City Revenues .......... $347,904,419
2020 Budgeted City Expenditures ... $358,703,569
Bond Rating (Standard & Poors) ...................... AA
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City of South Bend, Indiana 2020 Budget
Education 1
Approximately 88.5% of the area’s adult population are high school graduates or higher (as compared to the national
average of approximately 75%) with an estimated 29% with a bachelor’s degree or higher. There are ten colleges,
universities and technical schools within South Bend and the surrounding area:
University of Notre Dame
Indiana University South Bend
Bethel College
Saint Mary’s College
Purdue University College of Technology at South Bend
Holy Cross College
Trine University South Bend
American National University
Indiana Technical Institute
Ivy Tech Community College
Unemployment
As of November 2019, St. Joseph County is experiencing an unemployment rate of 3.5%, which is slightly above the
State of Indiana unemployment rate of 3.2% and the national unemployment rate of 3.3%. The unemployment rate in
St. Joseph County is similar to that of its surrounding counties—Elkhart (2.8%), LaPorte (3.9%), and Marshall (3.1%)
in Indiana and Cass (3.7%) and Berrien (3.1%) in Michigan.
Income
The median household income in St. Joseph County in 2018 was $54,434, compared to a national median of $61,937.
However, the cost of living continues to be one of the greatest advantages of living in this community. Housing costs
in South Bend are well below the national and regional averages. Per a report compiled by the National Association of
Realtors in Q3 2019, the median sales price for a single-family home in St. Joseph County was $149,900, compared to
a median sales price of $269,700 in Chicago and $206,800 in Indianapolis. The national median sales price is $280,200.
Largest Employers
According to the US Census Bureau, most employees in St. Joseph County were employed in the manufacturing,
healthcare, and educational services sectors:
According to the South Bend Region Economic Development Report (December 2015), the region’s largest employers
were:
University of Notre Dame (5,802)
Beacon Health Systems (4,683)
South Bend Community School Corp (3,615)
St. Joseph Health System (2,626)
Indiana University - South Bend (1,277)
City of South Bend (1,139)
St. Joseph County (1,068)
AM General (800)
Honeywell Aerospace (700)
Press Ganey (694)
1 US Census Bureau https://www.census.gov/quickfacts/fact/table/US,in,stjosephcountyindiana/AGE295217
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City of South Bend, Indiana 2020 Budget
Population 2
Prior to 2010, South Bend experienced decades of population loss, primarily stemming from the collapse of the local
manufacturing industry and particularly the closing of the local Studebaker plant in 1963. However, despite being
named one of America’s “dying cities” by Newsweek in 2011, South Bend has experienced a renaissance of economic
opportunity and cultural growth over the past 6 years. Investments in the City made by high-tech firms and other
private businesses have led to a positive population growth in each of the past five years.
2 US Census Bureau https://www.census.gov/quickfacts/fact/table/US,in,stjosephcountyindiana/AGE295217
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
POPULATION5
City of South Bend, Indiana 2020 Budget
2020 Strategic Priorities
The formulation of an annual budget is, at its core, a strategic exercise. Although the budget is important for ensuring
good fiscal management through expenditure control and planning, the most important function of the budget is to
ensure resource allocation is inextricably linked to the City’s strategic priorities.
To understand the City’s strategic framework and strategic priorities is, therefore, vital to understanding the allocations
of resources presented in the 2020 Adopted Budget.
Mission
South Bend’s strategic priorities are inextricably linked to the single, overarching mission: We deliver services that
empower everyone to thrive.
In support of this mission, the Administration has established three main pillars of strategic goals:
1) Make the basics easy: Provide residents high quality services at the greatest value to the taxpayer, maintaining
widespread confidence that the fundamentals are managed well.
2) Deliver good government: Put residents first always, leading by example, gathering input, and transparently
communicating our intentions, decisions, and actions.
3) Invest in people and places: Support residents with design, policy, and programming for a strong and
inclusive economy, vibrant culture, and great public spaces.
Strategic Priorities
To support the 3 pillars described above, the administration has articulated six strategic priorities:
We Deliver Services that Empower Everyone to Thrive
MAKE THE BASICS
EASY
DELIVER GOOD
GOVERNMENT
INVEST IN PEOPLE &
PLACES
Safe Community for
Everyone
Well-Governed &
Administered City
Strong, Inclusive
Economy
Robust & Well-
Planned Infrastructure
Thriving Public Spaces
& Culture
Vibrant, Welcoming
Neighborhoods
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City of South Bend, Indiana 2020 Budget
MAKE THE BASICS EASY
Safe Community for Everyone
Public Safety is the foundation of all the City’s efforts to build South Bend. Through the targeted and
creative use of available resources, the City is working to provide quality police, fire and emergency medical services for
the community. The dedicated officers, firefighters, and paramedics of the City of South Bend work tirelessly to
accomplish the primary mission of any government: ensuring that residents and visitors can take safety for granted.
Many things that affect safety extend beyond the reach of police and fire departments. For the first time in 2020, the
City will have a Community Initiatives division dedicated to investing in programs aimed at reducing violence in the
City. Further, the City is collaborating with the County Health Department and community partners to confront the
threat to public health from lead paint present in some older homes (particularly in low-income neighborhoods). In
addition, the City is working to address the issue of homelessness through direct outreach, short-term temporary
assistance, and permanent supportive housing initiatives.
Safe Community for Everyone - Desired Outcomes:
Ensure access to a safe, reliable and well-maintained utility system that delivers clean drinking water and
effectively manages sewage treatment
Foster a feeling of personal safety and security by providing well-lit streets and public areas and developing an
informed, engaged, and empowered community that shares in the responsibility for its own well-being
Maintain a visible, approachable public safety presence that proactively addresses community concerns and
focuses on prevention, intervention, and safety education activities
Offer protection from violence and harm, enforce the law, promptly respond to calls for service, and remain
adequately prepare for all emergency situations
Promote and sustain a thriving, healthy, and sufficiently regulated community with revitalized neighborhoods
and commercial areas that are attractive, well-kept, and free from blight
Provide for a safe, reliable transportation network that is well-maintained, clearly marked, and enhances traffic
flow and mobility
Provide for the health, education, and socio-economic well-being of the community through job creation,
diverse housing options, and access to basic, day-to-day services
Robust & Well-Planned Infrastructure
As with any city, the upkeep of South Bend’s infrastructure is essential to the functioning of all other
priorities. From routine street maintenance and snow removal to multi-million dollar projects designed to revolutionize
traffic flow or sewage management, few areas touch residents’ day-to-day lives more completely than effective
infrastructure management.
To that end, a significant number of city projects are focused on infrastructure. In 2020, South Bend will invest in many
more miles of curbs and sidewalks and continue its commitment to revitalizing an aging sewer. In addition, the “Light
Up South Bend” initiative has been expanded for the second year in a row to ensure that all residents have access to
reliable streetlights to improve safety and visibility.
Robust & Well-Planned Infrastructure - Desired Outcomes:
Continuously and proactively maintain, repair, improve and invest in South Bend’s transportation infrastructure
(roads, streets and sidewalks)
Design, construct and maintain a connected, accessible and safe network of indoor and outdoor walkways, bike
paths and trail systems
Plan and develop a safe, reliable and well-maintained water and wastewater utility infrastructure
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City of South Bend, Indiana 2020 Budget
Provide access to Wi-Fi and technology infrastructure that connects all segments of the community with
information and resources
Responsively manage and efficiently operate a transportation network that offers safe travel, eases congestion,
improves traffic flow, maneuverability, and accessibility
Strategically and collaboratively plan, design and build a transportation and utility system that enhances
sustainability, supports growth and meets the long-term needs of the community
DELIVER GOOD GOVERNMENT
Well-Governed & Administered City
In line with a commitment to good governance and making basic services easy, the City administration is
pursuing a range of internal governance improvements that will increase overall efficiency and effectiveness; unlock
advantage of economies of scale in maintenance, procurement and purchasing; and improve the strategic management
of City departments and initiatives.
The City strives to respond to issues & concerns raised by residents in a timely manner and with excellent service. South
Bend is committed to practicing good stewardship of public resources through sound, responsible fiscal management
practices.
In addition, the City has prioritized transparency and inclusion. Mayor Buttigieg issued an Executive Order in 2016
establishing an official city-wide diversity and inclusion initiative to promote equal opportunity in the city’s workforce
and operations. In 2019, the City released a disparity study demonstrating the disparity in utilization of minority and
women owned businesses in City purchasing. In accordance with the recommendations of this disparity study and the
Diversity and Inclusion strategic plan, the City prioritizes the inclusive procurement program and small business
development especially for minority and women-owned businesses. The City also tracks the progress of inclusive and
fair workforce recruitment, hiring, retention, development, and pay equity.
Well-Governed & Administered City - Desired Outcomes:
Be a great employer with great employees
Provide enduring financial strength
Provide excellent services and efficient processes
Model our values (Excellence, Accountability, Innovation, Inclusion and Empowerment)
Provide robust physical and technological capital assets to residents and employees
Maintain reliable compliance with regulations and well-managed risk
Maintain effective, responsive leadership and communication
INVEST IN PEOPLE & PLACES
Strong, Inclusive Economy
Local government plays a key role in economic development. By providing adequate infrastructure and
offering targeted assistance, the City can stimulate private investment, creating and expanding business opportunities
and jobs.
The City’s policies encourage new start-up businesses, strengthen existing business, attract new jobs, increase assessed
value and emphasize direct investment in hard-to-develop areas. The City has taken numerous publicly-owned lots and
buildings and put them back into private ownership. As a result, the City has helped existing businesses to expand and
relocate while creating new jobs and newly improved places of employment. The City has also empowered local
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City of South Bend, Indiana 2020 Budget
developers and entrepreneurs to see downtown South Bend as a great place to create new residential spaces that bring
more people to the heart of our community.
In addition to attracting private investment, the City has focused on strengthening the capacity of local workers and
small businesses to become part of South Bend’s economic success. Through the Pathways workforce development
program, the City partners with WorkOne to provide specialized job training and placement assistance to local workers.
The City strategically deploys property resources to maintain a diverse and popular downtown dining and retail sector.
Strong, Inclusive Economy – Desired Outcomes
Encourage and support the attraction, retention and expansion of a well-balanced mix of thriving business and
industry that contributes to the economic sustainability of the community
Foster and sustain an attractive, safe and inviting place to live and work that offers quality housing options and
promotes community diversity and inclusion
Partner with the community to provide high quality employment opportunities by ensuring ready access to a
skilled, educated and diverse workforce
Promote local business development and growth through appropriate incentives, collaborative partnerships,
resource support and efficient, business-friendly processes
Provide sufficient and well-planned transportation and utility infrastructure that enables business efficiency and
investment and supports the growth of the community
Support and encourage a diverse balance of dining, shopping, entertainment and cultural events that meet the
needs of residents and visitors alike
Thriving Public Spaces & Culture
Investing in “Quality of Place” is one of the most important functions of any local government. South Bend
is deeply committed to providing residents and visitors with cultural enrichment opportunities and well-maintained
public green spaces to enhance their lives.
The City is currently in the midst of the My SB Parks & Trails initiative, the largest package of parks improvements in
the City’s history. The initiative will revamp community centers, expand park access to isolated areas, and enhance
existing green spaces. The investment delivers on the belief that all residents deserve access to high-quality parks.
Special attractions within the South Bend area include:
the Olympic-class East Race Waterway (which was the first artificial whitewater course built in North America)
and the East Bank area
the Morris Performing Arts Center, which provides for the Broadway Theater League, the South Bend
Symphony Orchestra with the Chamber and Pops Orchestras, and the Southold Dance Theater
the newly redesigned Howard Park, the City’s signature destination park
the award-winning South Bend Civic Theater
the Studebaker National Museum
the South Bend Museum of Art
the Snite Museum of Art at Notre Dame
the Northern Indiana Center for History
the Potawatomi Zoo
the Morris Conservatory/Muessel-Ellison Tropical Gardens
The Four Winds Field Baseball Stadium (a 5,600-seat facility which opened in 1987 and is rated among the best
in minor league baseball. The stadium is home to the South Bend Cubs, a minor league team affiliated with
the Chicago Cubs)
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City of South Bend, Indiana 2020 Budget
Thriving Public Spaces & Culture - Desired Outcomes:
Advance cultural enrichment by supporting the visual, performing, graphic and literary arts and promoting
multi-cultural events
Develop and maintain a fully integrated walking and biking trail network that connects the community and
promotes a healthy lifestyle
Preserve and enhance South Bend’s parks, trails, green spaces and public spaces, ensuring they are safe,
accessible, attractive, engaging and well-maintained
Promote and support a variety of affordable, accessible and safe community events, entertainment
opportunities, and shopping and dining venues that attract and welcome residents and visitors alike
Provide a diverse mix of affordable, secure and convenient recreational and leisure-time venues and programs
that meet the interests and needs of a multi-generational community
Sustain and invest in a visually appealing, clean, healthy and well-kept community
Vibrant, Welcoming Neighborhoods
Safe, robust and attractive neighborhoods are a cornerstone of inclusive economic development. The City
will make investments to fund or leverage state and federal funding for housing assistance, development and home
ownership programs, neighborhood public works and parks, neighborhood development for social services and
organizations, and public safety initiatives. Committing these resources will help us maintain, improve, and support
strong neighborhood development.
South Bend is working with partners such as the Housing Authority, Neighborhood Resource Connection, and the
South Bend Community School Corporation to create new strategies for enhancing neighborhoods. Reinforcing our
neighborhoods creates opportunities for our residents across the socioeconomic strata to own and enjoy safe, affordable
homes in the community they love.
Vibrant, Welcoming Neighborhoods - Desired Outcomes:
Attract and retain homeowners by providing well-planned, attractive, diverse and livable neighborhoods,
offering a variety of housing options and promoting neighborhood identity and pride
Develop, preserve, regulate and revitalize residential neighborhoods that are secure, well-lit, well-kept and
accessible for daily necessities
Develop well-maintained, clean, and safe neighborhood parks, trails, and open spaces that are conveniently
located and offer a place for residents and families to connect
Offer proactive solid waste management, convenient trash collection and efficient yard debris removal that
preserves the health and appearance of the community
Promote, incentivize, and invest in redevelopment, renovation and repurposing that emphasizes blight
reduction and elimination, infill development, and abandoned property revitalization
Provide for clean, well-maintained streets and sidewalks and offer safe mobility for motorists, pedestrians and
cyclists alike
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City of South Bend, Indiana 2020 Budget
The Budget Process:
Translating Strategic Priorities to an Adopted Budget
As noted in the previous section, the translation of the policy goals of the administration into investments that can be
used to accomplish those policy goals is at the core of the budgeting process.
The outcome of this budget preparation process is a budget ordinance passed by the Common Council, in which the
Council authorizes the level of funding for City operations. It is important to note that the line-item budget passed by
the Council is the maximum authorization to incur liabilities. It is not a mandate to spend (i.e., City funds may spend
less than the appropriated amount), but it does represent the legal limit of spending (i.e., City funds may NOT spend
more than the appropriated amount). Spending within a single cost category (personnel, services, supplies, and capital)
in a single fund cannot exceed appropriations without Common Council approval.
To ensure that the City is able to accomplish its objectives, the annual budget for local governments like South Bend
has three primary goals:
1) Allocate resources in a manner that enables the accomplishment of strategic goals.
2) Maintain liquidity and practice good stewardship of financial resources through expenditure control.
3) Promote interperiod equity through responsible fiscal management of debt and assets.
“Interperiod equity” refers to the state in which current expenditures are not deferred to future
taxpayers through excessive use of debt or other financing mechanisms. In other words, South Bend
wishes to ensure that current-year revenues are sufficient to pay for current-year expenses.
To promote the achievement of these objectives, the City of South Bend prepares a budget that is strategically-aligned,
balanced, and prepared on the cash-basis.
Strategic Alignment
Every step of the budget process (including the input-gathering sessions with residents, the budget kickoff meeting, and
all public presentations of the proposed budget) is focused on the six strategic priorities described in the previous
section. The focus of all budget-related discussions centers on what money is being spent for (the purpose, such as
“maintaining a visible public safety presence”), as opposed to what money is being spent on (the object, such as “Police
Salaries”).
One important way in which the City ensures that the investments in the budget follow the strategic priorities of the
City is to consider spending in two broad categories: “Baseline Spending” and “Strategic Spending”:
Baseline Spending: Baseline Spending consists of spending that is central to the core responsibilities of the
City: keeping residents safe and healthy, as well as spending that has already been committed to, such as debt
service or the maintenance of current capital assets. During the budget process, the necessity of these
expenditures is not questioned; rather, the budget process is designed to question how these functions can be
performed in the most efficient manner.
Strategic Spending: The $50 million of “Strategic Spending” is designed to build upon the fundamental
services provided through Baseline Spending and allow our residents to not only survive, but to thrive in the
City. The budget process for determining Strategic Spending involves identifying the investments that most
closely match the City’s priorities, rather than simply trying to make core services more efficient. The most
question during the budget process for Strategic Spending is which investments to make in order to best
reflect and accomplish the City’s priorities.
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City of South Bend, Indiana 2020 Budget
Baseline Spending
As the chart below shows, baseline spending accounts for the vast majority (86%) of the City’s 2020 budget.
Baseline Spending
2019
Adopted
2020
Adopted
Interfund Transfers $51,370,795 $54,981,097
Debt Service $33,654,877 $33,928,732
Essential Services Police $45,464,077 $44,936,295
Fire/EMS $38,240,877 $36,486,420
Water $17,974,252 $17,641,512
Wastewater $31,467,317 $32,138,111
Solid Waste $4,381,290 $4,825,365
Streets $8,914,720 $8,971,962
Park Maintenance $8,386,446 $8,005,812
Code Enforcement $5,181,489 $5,111,469
Administration* $16,270,303 $16,810,992
Building Dept $1,295,696 $1,682,541
Maintenance of Current Capital
Fleet Replacement $2,079,625 $4,329,076
Fleet & Building Maintenance $11,464,029 $15,596,503
Self Insurance Health Insurance $16,622,400 $18,482,713
Liability Insurance $3,992,783 $4,059,232
Total Baseline Spending $307,987,832
*Administration includes Common Council, Clerk’s Office, Mayor’s Office, Administration & Finance, Human Resources, Legal, Innovation &
Technology, and Engineering
Strategic Spending
Broken down in the 2020 budget into
two categories:
o Strategic Operations are
ongoing operations and
departments that are outside of
core governmental services. See
the table on the right.
o Strategic Initiatives represent
both City-Wide initiatives and
investments in specific areas of
the City that are not ongoing
operations. These investments
often take the form of grants,
specific programs, or capital
projects. In 2020, the majority of
these initiatives (over 65%) are
specifically designed to
accomplish priorities related to
neighborhood development.
2019 2020
Strategic Operations Adopted Adopted
Tax-Funded Departments Office of Inclusion, Diversity, Equity, and Access $841,201 $1,180,016
Office of Sustainability $278,815 $377,393
Dept of Community Investment Operations $3,150,666 $3,232,000
Additional Code Enforcement Operations Animal Resource Center $929,300 $1,010,138
Rental Safety Verification Program $158,616 $345,826
Neighborhood Enforcement Action Team (NEAT) $563,891 $544,092
Additional Venues Parks & Arts Operations Morris PAC & Palais Royale $2,155,089 $1,985,523
Recreation Division $3,037,627 $2,897,693
Experience Division $1,214,568 $1,266,763
Self-Sustaining Operations Century Center $4,430,061 $4,923,776
Golf Courses $1,266,567 $1,476,201
Parking Garages $1,871,794 $1,180,495
Total - Strategic Operations $19,898,195 $20,419,916
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City of South Bend, Indiana 2020 Budget
Balanced Budget
To promote good fiscal management and enable the achievement of objectives 2 and 3 listed above, South Bend is
committed to the passage of a balanced budget, or a budget in which expenditures do not exceed revenue. A balanced
budget is necessary for proper financial management in the City of South Bend. The City defines a balanced budget as
a budget in which estimated revenue and available cash balances are equal to or greater than estimated expenditures.
After the budget is adopted, if increases in expenditures and/or decreases in revenue result in an imbalanced budget,
then a budget amendment is required to bring the budget back in balance.
The three major City operational funds—General Fund, County Option Income Tax (COIT), and Economic
Development Income Tax (EDIT)—are balanced for 2020. The overall budget does contain a strategic spend-down of
roughly $11 million, stemming primarily from targeted capital investments and targeted spend-down of internal service
funds that have built up a cash balance.
Basis of Budgeting: A Tool for Fiscal Management
Similarly, in an effort to promote good fiscal management and enable the achievement of objectives 2 and 3 listed above,
South Bend has elected to budget all funds on a cash basis. This is not the same basis as is used in the City’s audited
financial statements. As prescribed by the Government Accounting Standards Board (GASB), the City’s audited
financial statements are prepared on a modified accrual basis for governmental funds and a full accrual basis for
proprietary funds.
The decision to budget on a cash basis was made primarily in view of the importance of the budget as a planning and
control instrument in the City. The accounting system provides the basis for appropriate budgetary control. Unlike
accounting, budgeting is not (at its core) a financial procedure; it is primarily a policy-planning process to ensure strategic
alignment and good fiscal management. The goals of current expenditure control and interperiod equity are served well
by the cash-basis system of budgeting, and therefore the City uses cash-basis budgeting.
Although the primary budgeting method is cash-basis, encumbrance accounting is employed in all funds. Encumbrances
(e.g., purchase orders, contracts) outstanding at year-end are reported as designates of fund balances and do not
constitute expenditures or liabilities because the goods or services have not been received as of year-end; the
encumbrances will rollover and be re-appropriated and honored during the subsequent year.
Despite the cash-basis budget, the need for more complete disclosure of the City’s underlying condition by the public
and credit markets have led the City to release audited financial statements prepared on the modified accrual basis (for
governmental funds) and the full accrual basis (for proprietary funds). The primary difference between accrual-basis
accounting and cash-basis accounting is that accrual-basis accounting recognizes revenues and expenses when they are
earned or incurred, as opposed to when they are received or paid in cash. The accrual and modified accrual accounting
bases provide for a more holistic look at the overall economic position of the City and is thus used to prepare the
audited financial statements in accordance with GASB standards.
The 2020 Budget Process:
With the three objectives listed above in mind, and the need to prepare a budget that is strategically-aligned, balanced,
and prepared on the cash-basis, the City of South Bend undertook the following process for the 2020 budget:
The City’s annual budget process began with a budget kickoff meeting in May, which included the Mayor,
Department Heads, Fiscal Officers, Common Council and other City leaders.
At the budget kickoff meeting, Administration priorities were discussed, and the budget process was reviewed.
Soon after the meeting, department heads and various staff members prepared a first-round draft of their five-
year capital improvement plan and five-year operating budget.
During the month of June, the City Controller and Department Heads revised the first-round budget to adjust
expenditures based on revenue projections and ensure that the budget was balanced in operational funds.
Based on input from Department Heads, the City Controller submitted the proposed budget to the Mayor in
July, and revised the budget based on the Mayor’s input.
From August to October, the Mayor and City Controller presented to the Common Council the recommended
budget for the next year. The Common Council reviewed the recommended budget, made reductions at their
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City of South Bend, Indiana 2020 Budget
discretion, held thirteen public hearings and ultimately adopted the City budget for the fiscal year prior to
November 1 (per Indiana State Law).
Once adopted, the budget was forwarded to the State of Indiana Department of Local Government Finance
(DLGF) for final approval. The City’s fiscal year begins January 1.
Budget Calendar for Fiscal Year 2019 Budget
April 25, 2019 Public budget forum at Century Center
May 1, 2019 Budget kickoff meeting for all Department Heads and Fiscal Officers
May 31, 2019 Deadline for Fiscal Officers and Department Heads to submit first-round budgets
June, 2019 City Controller review and preparation of second-round budgets with Department
Heads & Fiscal Officers
July, 2019 Mayor’s Office review of budgets with Department Heads & Fiscal Officers
July 31 – Oct 2, 2019 Thirteen public budget hearings with City Council & Department Heads, along with
two additional public budget input sessions
September 4, 2019 Civil City budget ordinances filed with City Clerk for 1st reading
September 9, 2019 First reading of 2020 City budget
September 18, 2019 File 2020 Mayor, Clerk, Council, non-bargaining, and bargaining salary ordinance
with City Clerk
September 23, 2019 Public hearing on 2020 City budget and first reading of 2020 Mayor, Clerk, Council,
non-bargaining, and bargaining salary ordinance
October 14, 2019 Second public hearing and adoption of 2020 City budget and 2020 Mayor, Clerk,
Council, non-bargaining, and bargaining salary ordinance
Budget Amendment Policy
After the budget is adopted, the primary responsibility for managing the appropriated funds falls to each respective
Department Head, Fiscal Officer, as well as the Department of Administration & Finance and the Mayor. The Fiscal
Officers and Department Heads analyze their respective budgets on a monthly basis.
Management flexibility is given to each Department for exceeding a given expenditure/expense line item within a given
cost category if there is an available budget within another expense line item of the same cost category, in the same
department, in the same fund. Cost categories include personnel, supplies, services, and capital. These budget
amendments do not require approval from the Common Council.
If a review of year-to-date activity indicates that any given expense line item will exceed the budget, and the line item
cannot be covered by another budget within the same cost category, then the Fiscal Officer is required to submit a
budget amendment form to the Finance Department. The Finance Department reviews the form and, if deemed
appropriate, presents it to the Mayor and the Common Council for approval. Budget amendments are presented to the
Common Council on a quarterly basis.
Budget amendments that require Common Council approval include:
Budget transfers between different cost categories (i.e. personnel, supplies, services, capital)
Budget transfers between different departments within the same fund
Additional appropriations (increases) or reductions to the total budget for a given fund
o Once approved by the Common Council, these requests are submitted to the Indiana Department of
Local Government Finance (DLGF) for final approval
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City of South Bend, Indiana 2020 Budget
2020 Budget Overview
Introduction
This summary has been prepared as a general overview to the 2020 Budget for the City of South Bend in the hope that
it will provide City residents with a quick summary of the plans for the City for the fiscal year. The Common Council
held thirteen public budget hearings and three public input sessions to review the budget. The 2020 budget was centered
around the named priorities listed below, which were shared by the Common Council and the Administration. The 2020
budget was adopted on October 14, 2019.
Strategic Priorites Reflected in the 2020 Budget
We Deliver Services that Empower Everyone to Thrive
MAKE THE BASICS
EASY
DELIVER GOOD
GOVERNMENT
INVEST IN PEOPLE &
PLACES
Safe Community for
Everyone
Well-Governed &
Administered City
Strong, Inclusive
Economy
Robust & Well-
Planned Infrastructure
Thriving Public Spaces
& Culture
Vibrant, Welcoming
Neighborhoods
Short-Term Organizational Factors: Context for the 2020 Budget
As the City of South Bend prepared its 2019 budget, there were several specific factors that guided the development of
the budget:
1) Strategic Priorities: Within the context of the general strategic framework presented above, the South Bend
Common Council articulated the following specific budget initiatives for 2020:
o Safe Community for Everyone
Resources for Code Enforcement, especially for the Rental Safety Verification Program (RSVP).
ShotSpotter technology in neighborhoods that have experienced an increase of criminal activities.
Increased investment in violence-reduction initiatives such as the Peacemakers initiative and the
Group Violence Initiative
o Robust & Well-Planned Infrastructure
Increased funding for road repair and resurfacing
Resources for drainage issues.
Increase in resources for curbs and sidewalks.
Continued planning for funding the City’s Long-Term Control Plan (LTCP). South Bend has a
combined sewer, meaning rain water and sewage often travel in the same pipes. When excess rain
overloads these pipes, an event known as a combined sewer overflow (CSO) occurs, sending dirty
water into the river. As required by federal regulation, the City is taking steps to upgrade its sewer
system to end this practice and to improve its local water quality.
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City of South Bend, Indiana 2020 Budget
o Well-Governed & Administered City
Diversity in the workforce, City programs and planning initiatives, including implementation of
the recommendations of the City’s procurement disparity study. These recommendations are
designed to make minority- and women-owned businesses more competitive in obtaining
contracts for City work.
Increased employment opportunities for young people, especially at-risk youth.
Continuation of efforts to make the City a great place to work, including salary raises, parental
leave, and continuation of the employee health clinic.
o Strong, Inclusive Economy
Job creation & workforce development
Stronger community investment in most challenging districts
Expansion of programs to alleviate homelessness.
Increased funding for the Office of Diversity & Inclusion to address procurement disparity.
o Thriving Public Spaces & Culture
Creation of new parks in areas of the City that are lack green space
Completion of projects under the MySB Parks & Trails Initiative
o Vibrant, Welcoming Neighborhoods
Expansion of traffic calming efforts in other neighborhoods
Increased funding for construction of affordable housing and housing repair
More resources for Neighborhood planning efforts
Expansion of “Light Up South Bend” initiative
2) Tax Revenue Projections:
o Civil city property tax revenue is projected to decrease by roughly 8.8% (~$4.9 million) in 2020, compared
to 2019’s amended budget, with a small additional decline coming in TIF funds. This is primarily the result
of the expiration of the exemption to the Indiana Circuit Breaker Property Tax Cap. This exemption to the
tax caps was given to government units in St. Joseph County and Lake County and expires fully in 2020.
The City has been planning for this reduction for several years and has sufficient budgetary flexibility and
fiscal strength to weather the reduction with minimal impact on City services.
o The overall projected Local Income Taxes (LIT) is projected to decrease by roughly 3.8% (~$1.3 million)
year-over-year, compared to 2019’s amended budget. This is driven primarily by a higher-than-expected
one-time income tax distribution in 2019, which is not expected to continue.
3) Department Accounting Reorganizations
o The 2020 budget makes several advances toward alignment of accounting practices with department
operations. Most significantly, the operations of the Code Enforcement department were split out into
their own fund and the EMS activities of the Fire Department were reabsorbed into the General Fund.
4) Economic Strength:
o South Bend’s economy and population continue to grow; civic energy is high, and financial reserves remain
very strong, contributing to the City’s AA Bond Rating, one of the highest in the State of Indiana.
5) Projects Continuing from 2019
o Although 2019 was a year of completing several large-scale capital projects, there are several projects that
are continuing into 2020. Most significantly, there are several large street projects that will continue into
2020 (including Olive, Cleveland, and Bendix), and the MySB Parks & Trails Initiative will continue
o Additionally, funding for affordable housing construction will be carried forward from 2019 into 2020 to
ensure that this money is spent on areas that need it most.
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City of South Bend, Indiana 2020 Budget
2020 Adopted Budget Highlights
Safe Community
for Everyone
Creation and funding of a new division in the Mayor’s Office (“Community
Initiatives”) designed to invest in violence-reduction initiatives across the City
and more closely manage the Group Violence Initiative ($750,000)
Expansion of the Community Paramedicine program to reach more individuals
at risk of overutilizing healthcare resources ($100,000)
$1.92 million in EMS and Fire Capital investments
Replacement of 34 police patrol vehicles, including a pilot of using hybrid
SUVs in place of standard police patrol sedans ($35,000 – $45,000 per vehicle)
Expansion of Traffic Calming Initiatives ($400,000)
Continued investment in the Lead Safe Program ($3 million)
Continuation of ShotSpotter technology ($200,000)
Expansion of Rental Safety Verification Program ($350,000)
Implementation of Trauma-Informed Community Initiative
Robust &
Well-Planned
Infrastructure
Significant increase in funding for Curb & Sidewalk Program ($750,000)
$3.1 million in investments in water capital projects and $7.6 million in
wastewater capital projects
Additional street paving resources, over and above the amount the City receives
in reimbursement for street paving from the gas tax and wheel tax ($4.2 million)
Stormwater Drainage Management Projects ($495,000)
Well-Governed &
Administered City
All non-bargaining positions’ maximum salary caps have been increased by a
minimum of 2% in the salary ordinance.
Police and Teamster Unions will be entering into negotiations in 2020. The
Firefighters Union will enter into negotiations in 2021.
Creation of Youth Employment Pilot program
Expansion of Bloomberg Mayor’s Challenge initiative designed to assist
employees in getting to work.
Increased resources for the Office of Inclusion, Diversity, Equity, and Access
to implement the recommendations of the City’s Disparity Study.
Employee Training, including harassment awareness training, as required by
Council resolution ($590,000 or approximately $536 per employee)
Strong, Inclusive
Economy
Workforce development programming ($575,000)
Façade Grant Program ($450,000)
Micro loan program to accelerate business startups that cannot receive
financing ($100,000)
New position in Office of Inclusion, Diversity, Equity, and Access to ensure
that minority- and women-owned businesses are treated equitably in City
procurement
Small-scale development matching grant ($200,000)
Weather amnesty and permanent supporting housing for homelessness
alleviation ($450,000)
Thriving Public
Spaces & Culture
My SB Parks & Trails work continues (32 different neighborhood parks
scheduled for improvements, including restrooms and park equipment) (part
of 2017 and 2018 bonds)
o Addressing neighborhoods that do not have equitable access to parks
($2.5 million)
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City of South Bend, Indiana 2020 Budget
Vibrant,
Welcoming
Neighborhoods
Expanded affordable housing (new construction and rehab) ($2.8 million)
Neighborhood organization support and neighborhood planning ($375,000)
Continued Vacant & Abandoned efforts ($250,000)
Light Up South Bend neighborhood lighting project, including a solar lamp
post program ($250,000)
Neighborhood cleanups with Code Enforcement involvement (funded
through regular Code Enforcement budget)
Substantial TIF investments planned in neighborhoods in 2020 including:
o $2.8 million for South East Master Plan Implementation
o $2 million for Western Avenue streetscape
o $845,000 for Portage-Elwood Plan Implementation
o $550,000 for City Cemetery entrance
o $400,000 for West Washington area improvements
Fund Accounting & City Funds
The City of South Bend uses fund accounting to enhance accountability and transparency for the use of resources. The
City maintains just over 100 funds (with a total fund balance of over $200 million) for various purposes, grouped into
seven main categories:
General Fund: The largest single fund is the
General Fund, which provides $71.4 million in
funding (19.9% of total expenditures) towards the
majority of services available to the City residents
(Police, Fire and general government)
o The bulk of the spending from this fund
($57.7 million) is for the Police and Fire
Departments.
o The remaining $13.6 million is used to fund
the Mayor’s Office, the Department of
Administration & Finance, the Engineering
Department, the Legal Department, and the
City Clerk & Common Council.
Special Revenue Funds: Providing $79.5 million
in funding (22.2% of total expenditures), these
Funds are used to account for the proceeds of
earmarked revenue or financing activities requiring
separate accounting because of legal or regulatory
provisions. The City of South Bend has 43 Special
Revenue Funds.
o These funds account for the City’s Venues,
Parks & Arts (VPA) Department, Streets
Department, Department of Code
Enforcement, and the Department of
Community Investment, among other
priorities.
29.5%
Enterprise
Funds
22.2%
Special
Revenue
Funds
19.9%
General
Fund
12.2%
Internal Service
Funds
8.0%
Redevelopment
Commision
Funds
5.1%
Capital &
Debt Service
Funds
3.1%
Trust & Agency
Funds
2020 Budgeted Expenditures by Fund Type
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City of South Bend, Indiana 2020 Budget
Capital Projects & Debt Service Funds: Because the City of South Bend does not issue debt except for the
purpose of funding capital projects, these funds are grouped together. These funds account for large-scale capital
projects and principal and interest payments on debt associated with those projects represent total expenditures in
2020 of $18.5 million (5.1% of total expenditures).
o The City currently maintains 19 capital projects funds and 10 city-controlled debt service funds
o Note that this fund grouping does not include capital projects/debt service payments related to enterprise
funds or Redevelopment Commission controlled funds, which are accounted for in their respective
categories.
Enterprise Funds: Enterprise Funds are generally used to account for activities that are designed to support their
operations through charges for services rendered (as opposed to tax revenue). Because they operate and finance
themselves much in the way a business would, these funds are sometimes called “business-type” funds. These funds
provide $105.8 million of funding (29.5% of total expenditures).
o The largest enterprise fund grouping is the Utilities Funds, which provide $95.7 million in funding for water,
wastewater, sewer, and solid waste operations.
o Other enterprise funds include funds for parking garages, the Building Department, and the Century Center.
Internal Service Funds: Internal Service Funds are used to account for $43.6 million of expenditures (12.2% of
total expenditures), and cover operations that primarily provide services to other departments of the City of South
Bend on a cost-reimbursement basis. These 8 funds account for activities such as Central Services (which provides
vehicle repairs/maintenance for police, fire, streets, etc.) and the City’s self-funded employee benefits (such as
health insurance and parental leave).
Trust & Agency Funds: Trust & Agency funds ($11 million; 3.1% of total expenditures) are used to account for
resources that are ultimately benefitting a party outside of the City Government. The vast majority of expenditures
in this fund category are for pension costs for the City’s legacy Police and Firefighters pension plans.
Redevelopment Commission Controlled Funds: The Redevelopment Commission is a body created to develop
a strategic plan for eliminating blight and bringing about new development to under-resourced areas in the city. The
commission consists of five members (three appointed by the Mayor, two appointed by the Common Council).
Controlled Funds total $28.7 million or 8% of the total 2020 City budget and consist mainly of various Tax
Increment Financing (TIF) Districts and the Certified Technology Park. The Redevelopment Commission
Controlled Funds pay for debt service as well as other TIF approved expenditures which help attract and retain
business in the areas.
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City of South Bend, Indiana 2020 Budget
2020 Expenditure Summary (Financial Organization Chart)
Total City Budget
$358,703,569
General Fund
$71,394,042
Public Safety
$57,700,766
Fire
$26,844,222
Police
$30,856,544Administration & Finance, Human Resources
$2,878,537
Mayor's Office, City Clerk, and Common Council
$2,190,546
Other
$7,920,705
Special Revenue Funds
$79,565,770
County Option Income Tax
$12,580,774
Parks & Recreation
$15,47,952
Economic Development Income Tax
$12,857,872
Motor Vehicle Highway
$11,938,689
Public Safety L.O.I.T.
$8,950,545
Other
$17,829,938
Capital Projects and
Debt Service Funds
$18,466,599
Trust & Agency Funds
$11,060,716
Public Safety Pension Funds
$11,040,716
Fire
$4,799,311
Police
$6,241,405City Cemetery Fund
$20,000
Internal Service Funds
$43,682,487
Enterprise Funds
$105,809,455
Sewage Works Operations & Capital Funds
$60,849,133
Water Works Operations & Capital Funds
$27,563,468
Solid Waste Operating and Capital Funds
$7,288,063
Other
$10,108,791
Redevelopment Commission
Controlled Funds
$28,724,500
Tax Increment Financing Funds
$27,585,000
Other
$1,139,500
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City of South Bend, Indiana 2020 Budget
A full description of each fund is presented in the “Financial Structure & Policies” section of this document.
The City prepares five-year projections every year for all funds.
The City continues to monitor cash reserves and other revenue options, as well as reviewing our priorities with regards
to the programs and services we offer, to ensure we do not fall below our cash reserve targets. See “Financial Structure
& Policies” section of this document for more information on cash reserve requirements.
2020 Revenue Summary
Total revenue for the City of South Bend is estimated at $347,904,419 for 2020, which is a 5% decrease from total
estimated revenue of $365,541,362 for 2019. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2018
Actual
2019
Amended
Budget
2020
Adopted
Budget
Budget
Variance
2019-2020
Percentage
Change
Property Taxes $80,788,795 $82,604,579 $77,482,325 ($5,122,254) –6%
Local Income Taxes 32,712,559 34,643,723 33,314,769 (1,328,954) –4%
Other Taxes 27,059,433 27,528,550 26,262,036 (1,266,514) –5%
Grants/Intergovernmental 5,786,094 15,069,246 4,983,424 (10,085,822) –67%
Licenses & Permits 1,895,139 2,041,857 2,077,890 36,033 +2%
Charges for Services 79,633,410 88,703,724 90,903,869 2,200,145 +2%
Fines, Forfeitures, and Fees 1,064,615 1,317,628 1,102,485 (215,143) –16%
Interest Earnings 4,352,557 6,180,605 3,148,908 (3,031,697) –49%
Debt Proceeds 23,645,347 1,472,985 4,329,076 2,856,091 +194%
Donations 1,865,951 5,120,939 4,020,243 (1,100,696) –21%
Payment in Lieu of Taxes 6,332,487 6,340,990 6,221,791 (119,199) –2%
Other Income 37,477,517 25,082,083 24,535,659 (546,424) –2%
Interfund Allocations 16,053,826 22,440,553 20,920,632 (1,519,921) –7%
Interfund Transfers In 39,521,030 46,993,900 48,601,312 1,607,412 +3%
Total Revenue $358,188,759 $365,541,362 $347,904,419 ($17,636,943) –5%
The largest variances from 2019 to 2020 can be explained as follows:
Property Taxes: As mentioned elsewhere in this budget book, the large reduction in property tax revenue is
primarily the result of the expiration of the exemption to the Indiana Circuit Breaker Property Tax Cap. This
exemption to the tax caps was given to government units in St. Joseph County and Lake County and expires
fully in 2020. The City has been planning for this reduction for several years and has sufficient budgetary
flexibility and fiscal strength to whether the reduction with minimal impact on City services.
Grants/Intergovernmental: The City received several large grants in 2019, including a $2.3 million grant for
lead testing and a $3 million Regional Cities grant for the construction and renovation of Howard Park. These
large grants were one-time grants and are not expected to continue into 2020.
Interest Earnings: The City’s interest earnings in 2019 were well above expectations and budget. The City
attributes this to a strong economy leading to higher rates of returns on the City’s investments. In the interest
of fiscal conservatism, the City is not counting on this high interest rate environment continuing into 2020.
Debt Proceeds: All debt proceeds budgeted in 2019 and 2020 come from capital equipment leases. The City
anticipates doing two leases in 2020, but only did one lease in 2019.
A full analysis of 2020 revenue is included in the “Financial Summaries” section of this document.
21
City of South Bend, Indiana 2020 Budget
2020 Capital Expenditure Summary
The City of South Bend is investing $39 million in capital projects in 2020.
The bulk of these funds are going to finance investments in local economic
development from the City’s Tax Increment Financing (TIF) funds,
improvements to the City’s Wastewater Treatment Plant, as well as large-
scale streets projects.
Capital projects are financed in one of four ways:
• Cash: Capital items purchased outright with City cash.
• Capital Lease: Capital items purchased with lease proceeds. Typically,
capital leases are paid off over a 4 to 5-year time period. Cash is not
impacted as heavily in any particular year.
• Bond Proceeds: Capital projects paid for by proceeds from a bond.
Typically, bonds are paid off over the useful life of the capital project
(e.g. 20 years for infrastructure projects) such that cash is not impacted
as heavily in any particular year.
• Contributed Capital: Capital items not purchased with City cash.
A full analysis of capital expenditures is included in the “Financial Summaries” section of this document.
2020 Debt Summary
As of 12/31/2020, the City of South Bend will have total debt outstanding of $215,970,307, concentrated primarily on
economic development and wastewater capital projects:
12/31/2020 Principal Balance = $215,970,307
Governmental Business-Type
Economic Development 74,456,111 Wastewater 54,965,330
Highways & Streets 30,966,916 Water Works 11,631,565
Culture & Recreation 22,931,959 Solid Waste 1,686,261
Public Safety 17,893,100 Building Department 71,287
General Government 1,191,924 $68,354,443
Code Enforcement 175,853
$147,615,864
This outstanding principal represents:
• $2,125 debt per capita
• 8.9% of net assessed taxable market value (the total value of all property upon which the City can earn property
tax revenue)
Annual debt service payments (principal & interest) in 2020 will total $33.9 million (9.46% of all expenditures). A full
analysis of debt is included in the “Financial Summaries” section of this document.
50.44%
Economic
Development
20.98%
Culture &
Recreation
15.53%
Highways
& Streets
12.12%
Public
Safety
0.81%
General
Government
0.12%
Code Enforcement
Business-Type
32%
Governmental
68%
80.41%
Wastewater
17.02%
Water
Works
2.47%
Solid
Waste
0.10%
Building
Department
22
City of South Bend, Indiana 2020 Budget
FINANCIAL STRUCTURE & POLICIES
23
City of South Bend, Indiana 2019 Budget City of South Bend Organization Chart (1) Board Members include Mayoral appointees only (2) Board Members include 3 Mayoral appointees and 2 Council appointees (3) Board Members include 5 Mayoral appointees and 4 Council appointees Effective January 1, 2020 Residents of South BendCommonCouncilMayorAdministration & Finance (City Controller)Budget & AccountingTreasuryCentral ServicesSafety & RiskPurchasingHuman Resources (Director)Talent ManagementBenefits ManagementEmployee RelationsInclusion, Diversity, Equity & Access (DIO)Diversity & Inclusion OfficeHuman Rights CommissionLegal Department (Corporation Counsel)Board & Department SupportOrdinancesLitigationPublic Works (Director)Board of Public Works 1EngineeringSolid WasteSustainabilityStreets & SewersWater Works & Wastewater UtilityInnovation & Technology (Chief Innovation Officer)ServicesInfrastructureApplicationsBusiness Analytics311 Call CenterPolice Department (Chief)Board of Public Safety 1OperationsPatrolSupportFire Department (Chief)Board of Public Safety 1OperationsServicesTrainingFire PreventionEMSCommunity Investment (Executive Director)Redevelopment Commission 2 / Redevelopment Authority 1Business DevelopmentNeighborhood DevelopmentEngagement & Economic ResourcesPlanningBuilding Inspections & PermittingVenues, Parks & Arts (Executive Director)Board of Park Commissioners 1Park MaintenanceRecreationCivic Center Board of Managers 3Century CenterMorris Performing Arts Center & Palais RoyaleCode Enforcement (Director)AdministrationCode InspectionsRental Safety Verification Program (RSVP)Neighborhood Enhancement Action Team (NEAT)Animal Resource CenterCity Clerk24
City of South Bend, Indiana 2020 Budget
Detailed Fund Descriptions & Structure
The below lists all funds maintained by the City of South Bend. Major funds (funds which constitute a substantial
amount of resources or receive a substantial amount of revenue and are thus presented separately on the financial
statements) are indicated in blue. All funds listed are appropriated for 2020.
GENERAL FUND
Fund #101: General Fund
*MAJOR FUND*
To account for general government operations of the municipality, including the Mayor’s
Office, City Clerk, Common Council, Legal Department, Administration & Finance,
Morris Performing Arts Center, Palais Royal Ballroom, Police and Fire Departments and
Human Rights. Financing is provided by property taxes as well as other smaller taxes and
some user fees.
SPECIAL REVENUE FUNDS
Fund #102: Rainy Day To account for unused and unencumbered funds that are transferred from a fund that has
a tax levy. Revenues in this fund also include special distributions of local income tax.
Fund #201: Parks &
Recreation
*MAJOR FUND*
To account for general operations and capital needs of the Parks and Recreation
Department. Financing is provided by property taxes and user fees.
Fund #202: Motor Vehicle
Highway To account for street construction and the operations of the street maintenance
department. Financing is provided by state motor vehicle highway distributions.
Fund #209: Studebaker/Oliver
Revitalization Grants
To account for expenditures related to the Studebaker and Oliver revitalization projects.
Financing is provided by federal and state grants and loans from other organizations.
Fund #210: Economic
Development State Grants
To account for expenditures related to projects promoting economic development.
Financing is provided by state grants and loan payments. Expenditures include grants and
related expenses.
Fund #211: DCI Operating To account for the operating expenditures related to the South Bend Department of
Community Investment (DCI). Financing will be provided by income tax revenue,
revenues received from charges for services, and grants.
Fund #212: DCI Grants To account for revenues received from the U.S. Department of Housing and Urban
Development related to community improvement projects.
Fund #216: Police State Seizure To account for law enforcement expenditures financed by the authorized state or local
agencies' sale of confiscated property.
Fund #217: Gifts, Donations &
Bequests
To account for donations, gifts, or bequeaths for purposes designated by the donor.
Fund #218: Police Curfew
Violations
To account for monies received from penalties paid for curfew violations. Expenditures
include Drug Abuse Resistance Education and Juvenile Aid Bureau.
Fund #219: Unsafe Building To receive fines and fees related to Indiana's Unsafe Building law and account for the
expenses incurred for board-ups, demolitions, ordinance violation abatements, and other
related services.
Fund #220: Law Enforcement
Continuing Education
To account for police fees collected to finance police officers' continuing education,
training, and supplies and equipment.
Fund #221: Rental Units
Regulation
To account for the revenues and expenditures related to the Landlord Registration and the
Rental Safety Verification Program (RSVP) ordinances enacted by the Common Council.
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City of South Bend, Indiana 2020 Budget
Fund #227: Loss Recovery To account for compensatory or exemplary damage payments from third parties arising
from loss or damage to City tangible or intangible property.
Fund #230: Code Enforcement To account for the activity of the Department of Code Enforcement including
Neighborhood Code Enforcement and the South Bend Animal Resource Center.
Fund #249: Public Safety
Local Option Income Tax
(LOIT)
*MAJOR FUND*
To account for the receipt of the public safety component of the local income tax. Funds
are used only to cover the cost of salaries and benefits for sworn police and firefighters.
Fund #251: Local Road and
Street
To account for operation and maintenance of local and arterial road and street systems.
Financing is provided by state gasoline tax distributions.
Fund #257: Local Option
Income Tax (LOIT) Special
Distribution
To account for a one-time, special distribution of local income taxes from the State of
Indiana for the purpose of infrastructure expenditures.
Fund #258: Human Rights-
Federal
To account for expenditures to prevent discrimination and to promote human rights.
Financing is provided by federal grants.
Fund #265: Local Road &
Bridge Grant
To account for the receipt of the Community Crossings grant and matching revenue and
for the payment of expenditures on eligible projects.
Fund #273: Morris and Palais
Marketing
To account for marketing and promotion expenditures financed by sponsorship
solicitations and donations.
Fund #274: Morris PAC Self-
Promotion
To account for earnings on self-promoted events at the Morris Performing Arts Center
Fund #280: Police Block
Grants
To account for federal grants which provide financing for police activities.
Fund #289: Hazmat To account for monies generated by the South Bend Fire Department's response to
hazardous materials incidents. Funds are used to purchase, repair, or replace hazmat
equipment, or for training and supplies.
Fund #291: Indiana River
Rescue
To account for expenditures related to river rescue training. Financing is provided by
registration fees.
Fund #292: Police Grants To account for federal grants which provide financing for police activities.
Fund #294: Regional Police
Academy
To account for revenues (tuition) and expenditures (seminars, travel, lectures, and career
days) related to the advancement of present and future police officers.
Fund #295: COPS MORE
Grant
To account for a grant which provides financing for police activities. The Community-
Oriented Policing Services (COPS) Office of the Department of Justice offers grants
through the Making Officer Redeployment Effective (MORE) program.
Fund #299: Federal Drug
Enforcement
To account for expenditures for drug enforcement. Financing is provided by distributions
from the authorized federal agencies' confiscated property sale.
Fund #404: County Option
Income Tax (COIT)
*MAJOR FUND*
To account for the receipt of the certified shares component of the local income tax. Funds
are used to items such as debt service payments, certain organizations’ grants and
operational subsidies, capital expenditures and other uses as deemed by the Mayor and
Council.
Fund #408: Economic
Development Income Tax
(EDIT)
*MAJOR FUND*
To account for the receipt of the economic development component of the local income
tax. Funds are used to items such as debt service payments, economic development, capital
expenditures benefiting economic development street operations and other uses as deemed
by the Mayor and Council.
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City of South Bend, Indiana 2020 Budget
Fund #410: Urban
Development
Action Grant (UDAG)
To account for economic development expenditures which are financed by federal grants
and loan repayments.
Fund #655: Leaf Collection
and Removal (Project ReLeaf)
To account for the expenditures of a program to remove leaves from the City each fall.
Financing is provided by a monthly service fee charged to all City residents.
Fund #705: Police K-9 Unit To account for donations for development and maintenance of the K-9 unit.
Fund #754: Industrial
Revolving Fund (IRF)
To report and administer loan funds for small businesses that is governed by a separate
Board of Directors which contracts with the City's Community Investment Department for
administration services.
DEBT SERVICE FUNDS
Fund #312: 2017 Parks Bond
Debt Service
This fund is used to collect a separate property tax levy and is used to pay for the semi-
annual payment of debt service principal and interest to the bondholders of the 2017 Park
District Bonds, Series A-K.
Fund #350: 2018 Fire Station 9
Bond Debt Service
To accumulate monies received as debt service payments from the City and pass them
through to trustee banks and bondholders.
Fund #752: Redevelopment
Authority Debt Service
To accumulate monies for the payment of Redevelopment Authority bonds issued to
refinance bonds issued for construction of a parking garage facility, bonds issued for central
development area land acquisition and construction of public improvements, bonds issued
to purchase the Palais Royale, bonds issued to refinance bonds issued for construction of
Century Center improvements, and bonds issued to refinance bonds issued for renovations
to the Morris Performing Art Center.
Fund #755: South Bend
Building Corp.
To accumulate monies received as debt service payments from the City and pass them
through to trustee banks and bondholders.
Fund #756: Smart Streets Bond
Debt Service
To accumulate monies as a reserve for the payment of Smart Streets Bonds related to the
conversion of one-way to two-way streets.
Fund #757: 2015 Parks Bond
Debt Service
To accumulate monies as a reserve for the payment of the 2015 Parks & Recreation Bond
debt service payments.
Fund #760: Eddy Street
Commons Bond Debt Service
To accumulate monies as a reserve for the payment of the 2017 Eddy Street Commons
Phase II Bond debt service payments.
CAPITAL PROJECTS FUNDS
Fund #401: Coveleski Stadium
Capital
To account for expenditures related to the maintenance and improvement of the baseball
stadium. Financing is provided by a rental paid by the semi-pro baseball team.
Fund #406: Cumulative Capital
Development (CCD)
To account for expenditures relating to the purchase or lease of capital improvements in
the City. Financing is provided by a specific property tax levy.
Fund #407: Cumulative Capital
Improvement (CCI)
To account for state cigarette tax distributions used for improvement projects.
Fund #412: Major Moves
Construction
To account for state distributions used for road construction and other uses authorized by
Indiana statute.
Fund #416: Morris Performing
Arts Center Capital
To accumulate monies for major repairs and capital improvements to the Morris
Performing Arts Center. Financing is provided by a surcharge on ticket sales for events held
at the auditorium.
27
City of South Bend, Indiana 2020 Budget
To account for expenditures financed by a two percent fee charged for all Palais Royale
services.
To account for purchases of necessary equipment for the Fire Department and Emergency
Medical Services Department. Financing is provided by ambulance fees.
To account for the expenditures of bond funds relating to the General Obligation Bonds,
Series 2018 to be used for the construction of the new Fire Station #9 and additional
classroom for the Fire Training Center.
To account for the expenditures of bond funds relating to the Economic Development
Revenue Bonds, Series 2018 to be used for the construction, expansion, renovation,
equipping, furnishing and improvement of the Potawatomi Zoo.
To account for the expenditures of bond funds relating to the Park District Bonds, Series
2017 A-K to be used for planned capital projects to improve the parks.
To account for proceeds from capital lease-purchase agreements used to finance major
equipment needs of the City.
To account for the expenditures of the bond proceeds from to be spent on Phase II of the
mixed-use development near the University of Notre Dame.
ENTERPRISE FUNDS
To account for the operation of the consolidated St. Joseph County/ South Bend Building
Department.
To account for the operation and maintenance of the City's parking garages.
Fund #450: Palais Royale
Historic Preservation
Fund #287: Fire Department
Capital
Fund #451: 2018 Fire Station 9
Bond Capital
Fund #453: 2018 Zoo Bond
Capital
Fund #471: 2017 Parks Bond
Fund #750:
Equipment/Vehicle Leasing
Fund #759: Eddy Street
Commons Bond Capital
Fund #600: Consolidated
Building
Fund #601: Parking Garages
Fund #610: Solid Waste
Operations
To account for the operations of the Solid Waste department. Revenues come from
charging City residents a monthly fee for pick-up and disposal of trash at area landfills and
recycling centers.
Fund #611: Solid Waste Capital To account for debt service and capital expenditures related to the Solid Waste Department.
Fund#620: Water Works
Operations
*MAJOR FUND*
To account for all revenue and operational expenses of the water utility. This fund is
financed through charges for providing water to City residents.
Fund #622: Water Works
Capital
To account for the acquisition, construction or improvement of water utility capital assets
(including wells, reservoirs, transmission & distribution mains, water meters, pumping
equipment, treatment equipment, transportation equipment, etc.)
Fund #624: Water Works
Customer Deposit
To account for security deposits collected from utility customers, which are refunded upon
termination of service.
Fund #625: Water Works
Sinking (Debt Service) Fund
To account for principal and interest payments on obligated debt for the Water Works
utility.
Fund #626: Water Works Bond
Reserve
To account for the assets held to satisfy the requirements of certain utility bond covenants.
Fund #629: Water Works
Reserve Operations &
Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Water Utility’s ability to meet
financial commitments.
Fund #640: Sewer Repair
Insurance
The City is responsible for the main sewer line; from the main line to the house is the
homeowner’s responsibility This program (which charges a monthly fee to residents)
protects participating customers who require significant repairs to their sewer line that
cannot be accomplished by a plumber.
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City of South Bend, Indiana 2020 Budget
Fund #641: Sewage Works
Operations
*MAJOR FUND*
To account for the operations of the following divisions of Public Works: Wastewater,
Sewer, & Organic Resources (yard waste, leaves, etc.)
Fund #642: Sewage Works
Capital
To account for the purchase of capital equipment and major renovations/restorations for
the Wastewater and Sewer departments.
Fund #643: Sewage Works
Reserve Operations &
Maintenance
To account for assets held to serve as fiscal protection against the risk of revenue shortfalls,
emergencies, or other economic risks that may impact the Wastewater department’s ability
to meet financial commitments.
Fund #649: Sewage Works
Sinking (Debt Service) Fund
To account for all debt service obligations for Wastewater and Sewers.
Fund #653: Sewage Works
Debt Service Reserve
To account for the assets held to satisfy the requirements of certain utility bond covenants.
Fund #654: Sewage Works
Customer Deposit
To account for security deposits collected from utility customers, which are refunded upon
termination of service.
Fund #667: Storm Sewer Fund To account for maintenance of the storm sewer system, which consists of sewers, storm
inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention
ponds or basins, dams, and flood control facilities designed for the collection, control,
transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue
dedicated to improving drainage, controlling flooding, improving water quality and
implementing regulations.
Fund #670: Century Center
Operations
*MAJOR FUND*
To account for the operational needs of the Century Center Convention Center. Financing
is provided through the County collection of Hotel/Motel Tax as well as user fees.
Fund #671: Century Center
Capital
To account for capital expenditures at the Century Center.
Fund #672: Century Center
Energy Savings (Debt Service)
This fund was established in 2015 to account for the debt service payments of the 2015
Century Center Energy Conservation bonds. The bond proceeds were used to make
improvements at the Century Center, including a new roof and other energy efficiency
projects.
INTERNAL SERVICE FUNDS
Fund #222: Central Services To account for expenses related to fuel, vehicle repairs and various supplies provided to
City departments on a cost-reimbursement basis.
Fund #226: Liability Insurance
Premium Reserve
To account for expenses related to maintaining the City's self-funded liability insurance and
worker’s compensation costs, including administrative costs, claims and premiums.
Funding is provided by assessments to certain other City funds.
Fund #278: Police Take Home
Vehicle
To account for expenses associated with claims arising from use of program vehicles
occurring while officers are not on duty. Funding is provided by officers participating in
the program.
Fund #279: Innovation/
Information Technology/
311 Call Center
To account for expenses associated with the 311 Call Center and Department of Innovation
& Technology. The Call Center is a customer service support center where residents and
business can receive personal assistance with City-related questions and non-emergency
services. The IT Dept provides technical services to the various departments within the
City. Funding is provided by the departments which benefit from the call center and the IT
Dept.
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City of South Bend, Indiana 2020 Budget
Fund #711: Self-Funded
Employee Benefits
To account for employer and employees' contributions for a medical insurance plan and
for the payment of medical claims for employees.
Fund #713: Unemployment
Compensation Insurance
To account for payment of unemployment claims to the Indiana Department of Workforce
Development. Financing is provided by allocating costs to user departments to cover the
estimated costs of claims.
Fund #714: Parental Leave To account for expenses related to the City’s Parental Leave Program which provides
additional paid time off for employees for the child or adoption of a child. Financing is
provided by allocating costs to user departments to cover the estimated costs of the
program.
AGENCY & TRUST FUNDS
Pension Trust Fund
Fund #702: 1925 Police
Pension To account for the provision of retirement and disability benefits to police officers hired
prior to May 1, 1977. Financing is provided by mandatory contributions by active members,
and state pension relief distributions.
Fund #701: 1937 Firefighters'
Pension To account for the provision of retirement and disability benefits to firefighters hired prior
to May 1, 1977. Financing is provided by mandatory contributions by active members and
state pension relief distributions.
Private Purpose Trust Fund
Fund #730: City Cemetery To account for expenditures specifically for the City Cemetery. Funding is provided by the
sale of cemetery plots and burial expenses.
Fund #731: Bowman Cemetery To account for the expenditures the City incurs in maintaining the Bowman Cemetery.
REDEVELOPMENT COMMISSION CONTROLLED FUNDS
Tax Increment Financing (TIF) Funds
Fund #324: Tax Increment
Financing (TIF) – River
West
*MAJOR FUND*
To account for the collection of Tax Increment Financing Revenues for the River West
Development Area. Financing is provided by property tax proceeds in excess of those
attributable to the assessed value of the property in the district before redevelopment.
Fund #422: Tax Increment
Financing (TIF) – West
Washington
To account for expenditures for public improvement projects in the West Washington
Economic Development Area. Financing is provided by property tax proceeds in excess
of those attributable to the assessed value of the property in the district before
redevelopment.
Fund #429: Tax Increment
Financing (TIF) – River East
Development
To account for expenditures for improvements in the northeast development tax
incremental district. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
During TIF consolidation in 2015, this fund was renamed. It was formerly known as the
TIF Northeast Development Fund.
Fund #430: Tax Increment
Financing (TIF) – Southside
Development No. 1
To account for expenditures for improvements in the Southside development tax
incremental district no. 1. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
Fund #435: Tax Increment
Financing (TIF) – Douglas
Road
To account for expenditures for improvements in the Douglas Road development tax
incremental district. Financing is provided by property tax proceeds in excess of those
attributable to the assessed valuation of the property in the district before redevelopment.
30
City of South Bend, Indiana 2020 Budget
Fund #436: Tax Increment
Financing (TIF) – River East
Residential
To account for expenditures for improvements in the Northeast Neighborhood Residential
development tax incremental district. Financing is provided by property tax proceeds in
excess of those attributable to the assessed valuation of the property in the district before
redevelopment. During TIF consolidation in 2015, this fund was renamed. It was formerly
known as the TIF Northeast Residential Fund.
Redevelopment Funds
Fund #433: Redevelopment
General
To account for eligible redevelopment initiatives designed to improve educational
opportunities and address poverty and unemployment in the City. Financing is provided by
an annual payment in lieu of taxes from the Pokagon Band of Potawatomi Indians and a
small receipt of local income tax.
Fund #439: Certified
Technology Park
To account for expenditures related to acquisition, improvements, construction and
maintenance of public facilities, debt service and other permitted uses under I.C. 36-7-32-
23 in connection with a certified technology park. Financing is provided by property tax
proceeds, state gross retail and uses taxes, and other revenues.
Fund #452: 2018 TIF Park
Bond Capital
To account for the expenditures of bond funds relating to the Redevelopment District
Bonds, Series 2018 to be used for planned capital projects to improve the parks.
Fund #454: Airport Urban
Enterprise Zone
To account expenditures for improvements in the Zone area, financed by property taxes
on qualifying properties in the Zone.
Debt Service Funds
Fund #315: Airport 2003
Debt Service Reserve
To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the airport taxable project.
Fund #317: Coveleski Bond
Debt Service Reserve
To accumulate monies as a reserve for the payment of the Coveleski Stadium recovery zone
economic development bonds. Financing for debt payments is to be provided by
professional sports and convention development area taxes (PSCDA) and county option
income tax revenues if PSCDA revenues are insufficient.
Fund #328: SBCDA 2003
Debt Service Reserve
To accumulate monies as a reserve for the payment of Redevelopment Authority bonds for
the Palais Royale project.
Fund #351: 2018 TIF Park
Bond Debt Service Reserve
To account for assets held to satisfy bond covenant requirements.
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City of South Bend, Indiana 2020 Budget
Department – Fund Relationship
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks &
Arts
Public
Safety
Public
Works
City Controlled Funds
101 General Fund
Mayor's Office / Community Initiatives X
City Clerk X
Common Council X
WNIT Contract X
Administration & Finance / Human Resources X
Diversity & Inclusion X
Morris Performing Arts Center X
Palais Royale Ballroom X
Legal Department X
Engineering X
Office of Sustainability / AmeriCorps Program X
Police Department / Police Crime Lab X
Fire Department / EMS X
Human Rights X
Special Revenue Funds
102 Rainy Day X
201 Parks & Recreation X
202 Motor Vehicle Highway X
209 Studebaker-Oliver Revitalizing Grants X
210 Economic Development State Grants X
211 Department of Community Investment (DCI) X
212 Dept of Community Investment Grants X
216 Police State Seizures X
217 Gift, Donation, Bequest X X X
218 Police Curfew Violations X
219 Unsafe Building Fund X
220 Law Enforcement Continuing Education X
221 Rental Units Regulation X
227 Loss Recovery Fund X
249 Public Safety LOIT X
251 Local Roads & Streets X
257 LOIT 2016 Special Distribution X
258 Human Rights Federal Grant X
265 Local Road & Bridge Grant X
266 MVH Restricted X
273 Morris PAC / Palais Royale Marketing X
274 Morris PAC Self-Promotion X
280 Police Block Grants X
289 HAZMAT X
291 Indiana River Rescue X
292 Police Grants X
294 Regional Police Academy X
295 COPS MORE Grant X
299 Police Federal Drug Enforcement X
404 County Option Income Tax (COIT) X X X X X
408 Economic Development Income Tax (EDIT) X X X X X X
410 Urban Development Action Grant X
655 Project ReLeaf X
705 Police K-9 Unit X
754 Industrial Revolving Fund X X
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City of South Bend, Indiana 2020 Budget
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks &
Arts
Public
Safety
Public
Works
City Controlled Funds
Debt Service Fund
312 2017 Parks Bond Debt Service X
350 2018 Fire Station #9 Debt Service X
752 South Bend Redevelopment Authority X
755 South Bend Building Corp X
756 Smart Streets Debt Service Reserve X
757 2015 Parks Bond Debt Service X
760 Eddy Street Commons Bond Debt Service X
Capital Project Funds
287 Fire Department Capital X
401 Coveleski Stadium Capital X
406 Cumulative Capital Development (CCD) X X
407 Cumulative Capital Improvement (CCI) X X
412 Major Moves Construction X
416 Morris Performing Arts Center Capital X
450 Palais Royale Historic Preservation X
451 2018 Fire Station #9 Bond Capital X
452 2018 TIF Park Bond Capital X
471 2017 Parks Bond Capital X
750 Equipment/Vehicle Leasing X X X X X X
759 Eddy Street Commons Bond Capital X
Enterprise Funds
600 Consolidated Building Fund X
601 Parking Garages X
610 Solid Waste Operations X
611 Solid Waste Capital X
620 Water Works Operations X
622 Water Works Capital X
624 Water Works Customer Deposit X
625 Water Works Sinking (Debt Service) X
626 Water Works Bond Reserve X
629 Water Works Reserve O&M X
640 Sewer Repair Insurance X
641 Sewage Works Operations X
642 Sewage Works Capital X
643 Sewage Works Reserve O&M X
649 Sewage Sinking (Debt Service) X
653 Sewage Debt Service Reserve X
654 Sewage Works Customer Deposit X
667 Storm Sewer Fund X
670 Century Center X
671 Century Center Capital X
672 Century Center Energy Debt Service X
Internal Service Funds
222 Central Services X
224 Central Services Capital X
226 Liability Insurance X
278 Take Home Vehicle Police X
279 IT / Innovation / 311 Call Center X
711 Self-Funded Employee Benefits X
713 Unemployment Compensation X
714 Parental Leave Fund X
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City of South Bend, Indiana 2020 Budget
Fund
Number Fund Name General
Government
Community
Investment
Code
Enforcement
Venues,
Parks &
Arts
Public
Safety
Public
Works
City Controlled Funds
Trust & Agency Funds
701 Fire Pension X
702 Police Pension X
730 City Cemetery X
731 Bowman Cemetery X
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area (Airport) X
422 TIF - West Washington X
429 TIF - River East Development Area (NE Dev) X
430 TIF - Southside Development #1 X
435 TIF - Douglas Road X
436 TIF - River East Residential (NE Res) X
Redevelopment Funds
433 Redevelopment General X
439 Certified Technology Park X
454 Airport Urban Enterprise Zone X
Debt Service Funds
315 Airport 2003 Debt Reserve X
328 SBCDA 2003 Debt Reserve X
351 2018 TIF Park Bond Debt Service X
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City of South Bend, Indiana 2020 Budget
Financial Policies
The financial integrity of our City government is of utmost importance. To discuss, write, and adopt a set of financial
policies is a key element to maintaining this integrity. These financial management policies are designed to ensure the
fiscal stability of the City of South Bend and to guide the development and administration of the annual operating and
capital budgets, as well as the debt program.
Unless otherwise directed by Indiana law, all financial policies are adopted by the City Controller pursuant to the
Controller’s general authority as head of the Administration and Finance Department under South Bend Municipal
Code Section 2-21(b). These policies are reviewed, revised, and updated periodically as appropriate. Accordingly, the
policies presented below are subject to change, as determined by the Controller, the Mayor, or, in cases where Indiana
law gives authority for the policy to the legislative body, the Common Council. When policies change, the City ensures
that all affected parties are notified.
Written, adopted financial policies have many benefits, such as assisting the Mayor, Common Council and City
Controller in the financial management of the City, saving time and energy when discussing financial matters, promoting
public confidence, and providing continuity over time as the Mayor and Common Council and staff members change.
While these policies will be amended periodically, they will provide the foundation and framework for many of the
issues and decisions facing the City. They will promote wise and prudent financial management, provide the foundation
for adequate funding of services desired by the public, and help make the City more financially stable, efficient and
effective.
Objectives
1. Assist the Mayor, Common Council and City management by providing accurate and timely information on
financial conditions pertinent to City operations.
2. Provide sound financial principles with which to guide the important decisions of the Mayor and Common Council
and management, which have significant fiscal impact.
3. Set forth operational principles that minimize the cost of government and financial risk, to the extent consistent
with services desired by the public.
4. Enhance the policy-making ability of the Mayor and Common Council by providing accurate information on
program costs.
5. Ensure the legal use of all City funds through a sound financial system and strong internal controls.
6. Employ revenue policies that diversify revenue sources, distribute the costs of municipal services fairly, and provide
adequate funds to operate desired programs.
In order to meet these objectives, the City’s policies are divided into seven general categories for ease of reference.
These categories include: 1) Operating and Budgeting Policies, 2) Capital Improvements Program (CIP), 3) Revenue
and Expenditure Policies, 4) Reserve Policies, 5) Debt Management and Administration Policies, 6) Cash
Management/Investment Policies, and 7) Accounting, Auditing, and Financial Reporting Policies. It is recommended
that all policies included in this document be adhered to.
Operating and Budgeting Policies
The City of South Bend will maintain a system of defined operating and budgeting practices, in compliance with Indiana
statute, the Department of Local Government Finance (DLGF), and the Indiana State Board of Accounts (SBOA) to
ensure adequate protection of city assets and resources, and to protect same in consideration of the taxpayers of the
City of South Bend.
Operating
1. The City will maintain compliance with all Federal, State, and local legal requirements.
2. The City will continuously pursue an active campaign to maintain existing and create new sources of revenue.
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City of South Bend, Indiana 2020 Budget
3. The City will continue to provide first priority funding to essential services as determined by the Mayor in
conjunction with the Common Council.
4. The City will pursue an active campaign to create and maintain state of the art operating practices within
infrastructure operations.
5. The City will maintain an ongoing program of capital asset replacement and modernization in order to maintain
efficient city operations.
6. The City will maintain a structured revenue and expenditure forecasting process to enable effective financial
planning on a current and multi-year basis.
7. A financial audit will be performed annually by the Indiana State Board of Accounts. Audit results will be presented
to the Mayor, the Common Council President, and City Controller upon completion of the audit. The City will
evaluate any audit recommendations, and determine and implement remedial actions, as required.
8. The City will establish financial, purchasing, human resource and information technology policy statements and
procedures, as required, to define standard operating practices and protocols, intended to protect City assets.
Budgeting
At least one month before the preparation of the proposed annual budget, the City Controller will meet with the Mayor
to review and deliberate all policy guidelines that may affect the proposed budget.
1. The budget it prepared using the cash basis of accounting.
2. The budget is approved in the form of an appropriations ordinance after the Mayor and Common Council have
conducted at least one advertised public hearing.
3. The operating budget and CIP together shall serve as the annual financial plan for the City. They will serve as the
policy documents for the Mayor and Common Council for implementing their visions, goals, and objectives. The
budget shall provide staff with the resources necessary to accomplish the Mayor and Common Council’s determined
service levels.
4. The City Controller shall annually prepare and present a proposed operating budget to the Mayor and Common
Council at least four months before the beginning of each fiscal year. The Common Council will adopt said budget
no later than November 1 of each year. Funds may not be expended or encumbered for the following fiscal year
until the budget has been adopted by the Common Council and the Mayor.
5. The City defines a balanced budget as a budget that has revenues plus cash reserves equal to expenditures. It is the
City’s policy to fund current year expenditures with current year revenues, whenever possible, without using cash
reserves.
6. Each department and/or division prepares its own budget for review by the Mayor and City Controller. Budget
accountability rests primarily with each department. The basic format of the budget shall identify programs within
organizational structures. Programs are defined as specific services provided to the public, other departments, or
other organizations.
7. The budget is adopted at the department and cost category level. During the year, it is the responsibility of the
Mayor, Department Heads, Fiscal Officers and the City Controller to administer the budget.
8. A five-year projection of revenues and expenditures for all funds is prepared each fiscal year to provide strategic
perspective to each annual budget process.
9. All appropriations shall lapse at the end of the budget year if not expended or encumbered.
10. Any year-end operating surpluses will revert to fund balances for use in maintaining reserve levels set by policy (see
policy on reserves) and the balance will be available for pay-go capital projects and/or one-time capital outlays.
11. The City will maintain an internal control system to ensure spending within approved budgetary expenditures.
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City of South Bend, Indiana 2020 Budget
Fund Structure
1. The accounts of the City are organized into funds. The operations of each fund are accounted for with a separate
set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and expenditures (or
expenses, as appropriate).
2. Government resources are allocated to and accounted for in individual funds based on the purposes for which they
are to be expended and the means by which spending activities are controlled. The City uses governmental funds
and proprietary funds. Governmental funds are those through which most governmental functions of the City are
financed. The acquisition, uses and balance of the City’s expendable financial resources and the related liabilities
(except for those accounted for in the enterprise funds) are accounted for through governmental funds.
3. The City’s governmental funds are the General Fund, the Special Revenue Funds, the Capital Projects Fund, the
Debt Service Funds and Redevelopment Commission Funds.
The General Fund is the general operating fund of the City. It is used to account for all financial resources
except those required to be accounted for in another fund.
The Special Revenue Funds are used to account for the proceeds of a specific revenue source (other than major
capital projects) that are restricted by legal and regulatory provisions or budgeting contributions for outside
sources to finance specific activities. The major Special Revenue Funds include: County Option Income Tax
(COIT), Economic Development Income Tax (EDIT), Parks & Recreation, Local Road & Streets, Motor
Vehicle Highway, and the Rainy Day Fund.
The Capital Project Funds are used to account for financial resources used for the acquisition or construction
of major capital facilities and general capital construction, including: streets, parks, and public buildings (other
than those financed by enterprise funds).
The Debt Service Funds, which include special assessments, are used to account for the accumulation of
resources for, and the payment of, general long-term debt principal, interest, and related costs.
4. The enterprise funds are the Water Works, Wastewater/Sewage, Consolidated Building Department, Parking
Garages, and Century Center Funds.
5. The Internal Service Funds are Central Services, Liability Insurance, Take Home Police Vehicle, Self-Funded
Employee Benefits, Unemployment Compensation, Parental Leave and Innovation & Technology/311 Call Center
Funds.
6. The Trust & Agency Funds are primarily Firefighter and Police Pension Funds
7. The Redevelopment Commission Funds are generally for TIF capital projects or for debt service.
8. Creation of new funds should be based on the following criteria:
i) The revenue source is ongoing; i.e., more than one fiscal year.
ii) The amounts to be recorded are material.
iii) Interest income is required to be allocated.
iv) The amounts are specifically designated.
v) There is not another fund that can be used to account for the revenue source.
vi) There are special circumstances that have led management to create the separate fund.
vii) If the State or Federal government requires a separate fund to account for a specific source of revenue than
such a fund can and must be created.
viii) It is a requirement of GAAP to establish the fund.
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City of South Bend, Indiana 2020 Budget
Capital Improvement Program (CIP) Policies
Assets will be capitalized where: (1) ownership title is held by the City of South Bend, (2) the acquisition cost of the
item exceeds the capitalization threshold identified in the following table, and (3) the item has a useful life in excess of
one year.
Asset Category Capitalization Threshold
Land All land is capitalized
Construction in Progress All construction in progress is capitalized
Infrastructure $250,000
Buildings $100,000
Land & Building Improvements $100,000
Intangibles $100,000
Machinery & Equipment $ 10,000
Computer & Office Equipment $ 10,000
Vehicles $ 10,000
The City prepares a five-year capital improvement plan, which is reviewed by the Mayor and approved by the Common
Council during the budgeting process.
The City will maintain its physical assets at a level adequate to protect the City’s capital investment and to reduce future
maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement
of the capital plant and equipment from current revenues where possible.
Revenue Policies
The City of South Bend will pursue measures to encourage economic development, intended to expand the tax base
through real and personal property tax, employment income tax, and other tax and economic impact created by
economic expansion.
1. The City will pursue development and maintenance of a diversified economic environment portfolio of commercial,
industrial and residential taxpayers, intended to produce a stable revenue stream.
2. The City will pursue efforts as required with St. Joseph County to maintain sound property appraisal procedures
and practices in order to ensure a system of current and up-to-date property assessments.
3. The City will maintain the practice of establishing pricing for user charges and fees at market-based levels.
4. The City will maintain the practice of establishing pricing for the Water and Wastewater Utility operations at levels
supporting utility operational costs and in full compliance with State of Indiana Utility Regulatory requirements.
5. The City will maintain the practice of aggressive collection pursuit of all revenue due to the City of South Bend and
will utilize the City’s in-house legal department and outside collection agencies in this effort.
6. The City will maintain the practice to seek funding support from Federal, State of Indiana, and other entities for
use by City operations, through higher level governmental grants, and other sources as may come available from
time to time.
Expenditure/Expense Policies
The City will review actual expenditures/expenses to budget on a monthly basis and amend the budget quarterly with
the Common Council to bring budgets in balance with actual/year-end projected expenditures/expenses.
1. The City will strive to reduce major cost factors though operational efficiencies and competitive bidding.
2. The City will maintain a budgetary control monitoring system to ensure adherence to the budget.
3. The City will publish a budget to actual financial report on a monthly basis.
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City of South Bend, Indiana 2020 Budget
Reserve Policies
The City utilizes a variety of funds for recording the revenue and expenditures/expenses of the City. At each fiscal year
end, operating surpluses that revert to cash balance over time constitute available reserve of the City.
General Fund:
Minimum Cash Reserve – The City will maintain General Fund cash reserves at a level not less than 35 percent of the
annual adopted General Fund expenditures. The purpose of these reserves is to alleviate significant unanticipated budget
shortfalls and to ensure the orderly provisions of services to residents. This is the minimum level necessary to maintain
the City’s creditworthiness and maintain adequate cash flows.
Unused Cash Reserves – To the extent that the General Fund cash exceeds the target, the City may draw upon the cash
reserves to provide pay-go financing for capital projects, for other one-time capital items, or for other approved liability
payments.
Rainy Day Fund – A “rainy day” account equal to a minimum of three percent of the City’s total expenditures in the
prior year will be maintained annually in separate funds. This account will be made available for unanticipated,
unbudgeted expenditures of a non-recurring nature and/or unexpected cost increases that require the approval by the
Common Council and the Mayor.
Enterprise Funds:
Cash Reserves – The City will maintain cash reserves equal to 25% of annual expenditures for most Enterprise Funds,
with the exception of the Water and Wastewater Utilities. The Water and Wastewater Utility Funds require a reserve of
5% of annual operating expenditures.
O&M Funds – The Water and Wastewater Funds will maintain Operations and Maintenance Funds at a level of 16.67%
of annual operating expenses in the main operating funds, net of transfers.
Other Funds:
Minimum Cash Reserve – The City will maintain a cash balance in the other funds equal to 10%-50% of annual budgeted
expenditures, depending on the specific needs of the fund. Debt Reserve Funds are set up for most debt service
obligations and are funded at 100%.
Reserve Deficiencies:
If reserves in any City fund fall below the prescribed minimums, the City will implement the following budgetary
strategies to replenish funding deficiencies:
Seek reductions in recurring expenditures
Seek to increase current revenue streams or develop new revenue sources
Seek the use of ongoing grant funding to alleviate operating expenditures
Debt Policy
1. Debt management will provide for the protection and maintenance of the City’s AA bond rating, the maintenance
of adequate debt service reserves, compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City’s compliance officer is the City Controller. Compliance monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed the useful life of the assets being
acquired by the debt issue.
4. All debt issuance shall comply with Federal, State and City requirements. All IRS regulations in regards to post-
issuance tax compliance will be followed.
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City of South Bend, Indiana 2020 Budget
5. The City shall maintain all spending records related to bond issuance until at least three years after the final maturity
is redeemed.
6. The City will maintain good, ongoing communication with bond rating agencies about its financial condition. The
City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
7. Accompanying each debt issue will be an assessment of the City’s capacity to repay the debt. The assessment will
address the effects on the current operating budget, as well as identify the resources that will be utilized to repay
the debt.
8. Long-term borrowing will not be used to finance current operations or normal maintenance and will only be
considered for significant capital and infrastructure improvements.
9. The City will try to keep the average maturity of general obligation bonds at or below 20 years.
10. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due
to market volatility, the use of an unusual or complex financing or security structure, or due to other factors that
cause a negotiated financing to be attractive for the City.
11. Except in extraordinary circumstances, the City will not issue tax or revenue anticipation notes.
12. The City will strive to maintain a reliance on pay-go financing for its capital improvements, whenever possible.
13. The City will follow the general debt limits as stated by Indiana law, which mandates a 2% debt limit on net assessed
valuation for certain type of general obligation and other debt.
14. The City will report all debt to the Indiana Department of Local Government Finance (DLGF) using their Gateway
Reporting Program.
Refinancing
Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be
considered (within Federal tax law constraints) under the following conditions:
1. There is a net economic benefit.
a. In general, refinancing for economic savings will be undertaken whenever net present value savings of at least
three (3%) percent of the refunded debt can be achieved.
b. Refinancing that produces net present value savings of less than three (3%) percent will be considered on a
case-by-case basis.
2. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
3. The City wants to reduce the principal outstanding in order to achieve future debt service savings and it has available
working capital to do so from other sources.
Investment and Cash Management Policies
1. It is the policy of the City of South Bend to make all investments, in both Deposit and Investment Accounts, in
accordance with the terms and limitations of IC 5-13-9, Deposit and Investment Powers, as amended from time to
time.
2. Surplus monies of the City on deposit with financial institutions, as determined by the City, shall be invested with
maturities scheduled to coincide with projected cash flow needs, taking into consideration large routine expenditures
(payroll, accounts payable, bond payments) and sizable blocks of anticipated revenue (property taxes, state shared
revenue).
3. The City has entered into a custodial investment agreement with its primary financial institution to invest City funds.
Accounting, Auditing and Financial Reporting Policies
1. The accounting policies of the City of South Bend conform to accounting principles generally accepted in the
United States of America (GAAP) as applicable to governmental units. The diverse nature of governmental
operations and the necessity of assuring legal compliance preclude recording and summarizing all governmental
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City of South Bend, Indiana 2020 Budget
financial transactions and balances in a single accounting entity. Therefore, the City’s accounting system is organized
and operated on a “fund basis.” Each fund is a distinct, self-balancing accounting entity.
2.Governmental funds utilize the current financial resources measurement focus and the modified accrual basis of
accounting. Revenue is recognized as soon as it is measurable and available. Revenue is considered to be available
if it is collected within the current pe riod or soon enough thereafter to pay liabilities of the current period. For this
purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current
fiscal period.
3.Property taxes are recognized as revenue in the year for which they are collected. Grants and similar items are
recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
4.The State Board of Accounts requires an annual audit of all accounts of the City by the State Board of Accounts or
by certified public accountants selected by the City and approved by the State Board of Accounts. The goal of the
independent audit is to provide reasonable assurance that the financial statements of the City of South Bend are
free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements, assessing the accounting principles used and significant
estimates made by management, and evaluating the overall financial statement presentation.
5.The approval for allowance and write off of transactions related to uncollectible accounts is delegated to the City
Controller and the Board of Public Works.
6.The City places continued emphasis on maintenance of an accounting system which provides strong internal
budgetary and accounting controls designed to provide reasonable, but not absolute, assurances regarding both the
safeguarding of assets against loss from unauthorized use or disposition and the reliability of financial records for
preparing financial statements and reports, such as the budget and the Comprehensive Annual Financial Report (CAFR)
as well as the maintenance of accountability of assets.
7.The City of South Bend issues a CAFR within six months of the close of the previous fiscal year. It will be distributed
to the Mayor and Common Council within seven months of the fiscal year. The CAFR will be submitted annually
to The Government Finance Officers Association (GFOA) for peer review as part of the Certificate of Achievement for
Excellence in Financial Reporting program. All reports prepared by the auditors and management’s response to those
reports will be presented to the Mayor, Common Council President, and City Controller at the audit exit conference.
8.The City offers its employees a defined benefit pension plan through the State of Indiana Public Retirement System
(INPRS). The retirement plan issues separate financial statements through the State-run program.
Internal Control
The City’s management team is responsible for establishing and maintaining an internal control structure designed to
ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate accounting
data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting
principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these
objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed
the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by
management.
Budgetary Controls
In accordance with Indiana statutes, the City maintains budgetary controls integrated within the accounting system. The
objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated
budget (prepared on a cash basis) which is adopted by the Common Council or Redevelopment Commission (depending
on the fund) and then reviewed and approved by the State of Indiana Department of Local Government and Finance
(DLGF). Activities of the General Fund, special revenue funds, capital project funds, enterprise funds, internal
service funds, pension trust funds and debt service funds are included in the annual budget. The level of budgetary
control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established by
major budget classification within funds. The Mayor and Common Council may transfer appropriations from one
major budget classification to another within a department by ordinance as long as the total appropriations for
that fund are not exceeded. Additional appropriations in excess of the original budget must be approved by the
Mayor and Common
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City of South Bend, Indiana 2020 Budget
Council and are also submitted to the DLGF for either approval or acknowledgement (depending on the fund).
Additional appropriations for funds approved by the Redevelopment Commission do not require DLGF approval. The
deadline for adoption of the annual budget is November 1. The city’s fiscal year begins on January 1.
Property Tax Controls
In addition to budgetary and other controls established by Indiana statute, the City must operate within specific and
rigid controls governing the amount of property tax it may levy. The property tax control program, which began in
1973, limits the amount of property tax that may be levied by each unit of government in its legally budgeted funds.
The total amount of property tax levied by the unit may increase by the six-year average annual growth in Indiana
personal non-farm income, with a 6% maximum.
During March 2008, the State of Indiana General Assembly enacted property tax reform legislation which made
significant changes in the property tax system by capping the amount of property taxes at 1% of gross assessed value
for residential homesteads, 2% for agricultural/rental properties and 3% for all other real and personal property. This
legislation was phased in over a two-year period beginning in 2009. The loss of revenue to the City due to this legislation
has been significant but has been overcome by cost savings and the adoption of local option income taxes to in order
to continue providing essential City services, including police and fire protection.
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City of South Bend, Indiana 2020 Budget
FINANCIAL SUMMARIES
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City of South Bend
2020 Budget Summary
Cash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance
Fund Group 1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020
General Plus Funds - A 63,718,775 96,832,688 96,832,688 - - 63,718,774
Special Revenue Funds - B 26,996,841 46,307,037 48,630,435 - (2,323,398) 24,673,443
Internal Service Funds - C 13,822,383 39,764,414 43,610,996 - (3,846,582) 9,975,801
Grant & Donation Funds - spend down to zero 2,378,328 5,624,839 5,496,689 - 128,150 2,506,479
Trust & Agency Funds 5,197,010 11,280,541 11,060,716 - 219,825 5,416,834
Capital Funds - spend down to zero 6,585,067 21,117,699 20,095,742 - 1,021,957 7,607,024
TIF & Redevelopment Commission Funds - D 16,961,364 29,655,236 28,664,500 - 990,736 17,952,100
Enterprise Funds - E 28,594,153 76,584,167 83,697,509 - (7,113,342) 21,480,810
Bond Capital Funds - spend down to zero - F 975,223 3,854 - (979,077) (975,223) -
Debt Service Funds - spend down to zero 17,818,536 20,733,944 20,614,294 - 119,650 17,938,188
Grand Total 183,047,680$ 347,904,419$ 358,703,569$ (979,077)$ (11,778,227)$ 171,269,453$
NOTE: Governmental accounting is unique. A "deficit" doesn't mean the City is spending more money than it has in the bank. It simply means the City is
spending more money than it anticipates bringing in during the year. The result is spending down cash reserves. Some funds' cash reserves are meant to be
spent down to zero, such as bond and capital funds and grant & donation funds. Other funds hold cash reserves equal to a percent of the fund's annual
budget. When cash reserves are higher than the percent requirement, the City can spend down those rerserves.
A - The General Plus Funds include the General Fund, County Option Income Tax (COIT) Fund, and Economic Development Income Tax (EDIT) Fund.
These funds are crucial to the City's operations, providing funding for public safety, administrative departments, public works projects, community
investment actvities, debt service, and code enforcement. For 2020, the City adopted a balanced budget for these funds, or a budget in which expenditures do
not exceed revenue, with the goal of maintaning strong cash reserves in these key funds.
B - Special Revenue Funds - spend down in this category relates mainly to the unexpected decrease in estimated revenues from the State for gas tax. Due to
plans for major capital projects in the works for 2020, the City will spend down the Motor Vehicle Highway Fund and the Local Roads & Streets Fund in
order to complete the large capital projects. These funds will be reviewed closely during 2020 and future large capital projects will be prioritized based on the
actual revenue received in 2020 and beyond.
C - Internal Service Funds - spend down in this category relates mainly to the Self Funded Employee Benefits fund. Cash has accumulated in this fund over
time due to several years of lower than anticipated claims (due in part to the near-site health and wellness center). Therefore, the decision was made to use
cash that was previously appropriated to offset expenses in 2020 in lieu of charging departments the full estimated burden in 2020. The cash reserves remain
strong in this fund despite the spend down in 2020.
D - TIF (Tax Increment Financing) and Redevelopment Commission Funds - These funds are spent on capital projects as they arise. Funds unspent in one
year stay in the fund for future use. TIF proceeds received in 2019 will be spent in 2020 on planned capital and infrastructure projects.
E - Enterprise Funds - spend down in this category is due mainly to the Water and Wastewater funds. Many capital projects are funded through these funds,
many of which are budgeted in one year that do not get completed until the next year. Because the City is on a cash basis, the budget does not get "used"
until the cash is spent. Water and Wastewater funds also have stand alone operations and maintenance reserve funds due to bond requirements. Those
reserves along with the reserves in the actual operations funds remain strong.
F - Bond Capital Funds - the adjustment reflects the anticipated spend down of bond capital proceeds on the approved capital projects.
44
2019 Amended Budget2020 Adopted BudgetCash Balance 20192019 Plus/(Minus) Surplus Cash Balance Cash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019 1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020City Controlled Funds101General Fund38,944,317 68,378,792 66,355,336 -2,023,456 40,967,773 40,967,773 71,394,042 71,394,042 --40,967,773 Special Revenue Funds102 Rainy Day10,464,997 246,000 - -246,000 10,710,997 10,710,997 132,905 - -132,905 10,843,902 201 Parks & Recreation8,298,306 20,695,054 25,744,102 -(5,049,048) 3,249,258 3,249,258 15,407,952 15,407,952 --3,249,258 202 Motor Vehicle Highway8,012,501 7,636,499 12,217,319 -(4,580,820) 3,431,681 3,431,681 7,897,854 8,912,425 -(1,014,571) 2,417,110 209 Studebaker-Oliver Revitalizing Grants956,464 125,000 1,011,251 -(886,251) 70,213 70,213 120,000 25,000-95,000165,213210 Economic Development State Grants345,693 747,768 1,055,868 -(308,100) 37,59337,59375,011 72,011-3,00040,593211 Department of Community Investment (DCI)731,464 3,068,795 3,152,666 -(83,871)647,593 647,593 3,232,000 3,232,000 --647,593 212 Dept of Community Investment Grants347,782 9,162,304 7,944,915 -1,217,389 1,565,171 1,565,171 2,914,000 2,911,000 -3,0001,568,171 216 Police State Seizures227,103 35,700 32,000-3,700230,803 230,803 32,281 77,000-(44,719)186,084 217 Gift, Donation, Bequest165,219747,093 630,592 -116,501 281,720 281,720 451,356 356,678 -94,678376,398 218 Police Curfew Violations13,109 500 1,000 -(500) 12,609 12,609 347 1,000 -(653) 11,956 219 Unsafe Building544,556 974,376 1,043,437 -(69,061)475,495 475,495 111,500 111,500 --475,495 220 Law Enforcement Continuing Education446,232 334,710 517,546 -(182,836) 263,396 263,396 255,121 345,500 -(90,379)173,017221 Rental Units Regulation10,130 7,650 500 -7,15017,280 17,280 345,826 345,826 --17,280 227 Loss Recovery627,325 14,200 272,506 -(258,306) 369,019 369,019 4,579 - -4,579 373,598 230 Code Enforcement Fund-- - ----4,087,6954,087,695 ---249 Public Safety LOIT1,958,708 9,270,230 8,566,555 -703,675 2,662,383 2,662,383 8,776,330 8,950,545 -(174,215)2,488,168 251Local Roads & Streets3,929,500 4,820,220 7,159,026 -(2,338,806) 1,590,694 1,590,694 1,893,560 2,995,000 -(1,101,440) 489,254 257 LOIT Special Distribution759,357 317,682 901,263 -(583,581) 175,776 175,776 2,181 - -2,181 177,957 258 Human Rights Federal Grant529,536 175,760 367,191 -(191,431) 338,105 338,105 151,228 242,448 -(91,220)246,885 266 MVH Restricted Fund-3,223,8973,165,223 -58,674 58,67458,6743,041,394 3,026,264 -15,13073,804265 Local Road & Bridge Grant330,177 1,948,600 2,064,741 -(116,141) 214,036 214,036 2,002,656 2,000,000 -2,656216,692 273 Morris PAC / Palais Royale Marketing57,48523,100 30,000-(6,900)50,58550,58515,566 20,000-(4,434)46,151 274 Morris PAC Self-Promotion101,746127,800 75,000-52,800 154,546 154,546 106,794 115,000 -(8,206)146,340 280 Police Block Grants3,99290- -90 4,0824,08251- -51 4,133 289 HAZMAT19,085 10,600 10,472-12819,213 19,213 10,238 10,000-238 19,451 291 Indiana River Rescue181,646142,615 135,265 -7,350188,996 188,996 92,317 92,300-17 189,013292 Police Grants26,716 - - --26,716 26,716 - - --26,716 294 Regional Police Academy98,68026,280 22,500-3,780102,460 102,460 21,240 22,500-(1,260)101,200295 COPS MORE Grant202,528 268,319 306,904 -(38,585)163,943 163,943 31,265 92,000-(60,735)103,208 299 Police Federal Drug Enforcement153,920 53,130 51,000-2,130156,050 156,050 6,366 51,000-(44,634)111,416 404 County Option Income Tax11,799,456 14,200,046 17,238,714 -(3,038,668) 8,760,788 8,760,788 12,580,774 12,580,774 --8,760,788 408 Economic Development Income Tax15,134,269 13,559,146 14,703,202 -(1,144,056) 13,990,213 13,990,213 12,857,872 12,857,872 --13,990,213 410 Urban Development Action Grant28,99045,865 60,000-(14,135)14,855 14,855 30,500 40,000-(9,500)5,355655Project ReLeaf594,755 460,889 674,962 -(214,073) 380,682 380,682 456,559 433,460 -23,099403,781 705 Police K-9 Unit2,3352,060 2,020 -40 2,3752,37542,020-(2,016)359754 Industrial Revolving Fund1,632,491 232,680 157,000 -75,680 1,708,171 1,708,171 225,200 149,000 -76,2001,784,371 Total Special Revenue Funds68,736,253 92,704,658 109,314,740 - (16,610,082)52,126,171 52,126,171 77,370,522 79,565,770 - (2,195,248) 49,930,923 Debt Service Fund312 2017 Parks Bond Debt Service147,684 1,264,764 1,181,143 -83,621 231,305 231,305 1,156,831 1,172,968 -(16,137)215,168313 Football Hall of Fame Debt Service97,0772797,077(27) (97,077)--- - ---350 2018 Fire Station #9 Debt Service-321,707 321,707 ----341,231 341,231 ---752 South Bend Redevelopment Authority210,492 2,875,883 2,861,269 -14,614 225,106 225,106 2,875,000 2,865,613 -9,387234,493 755 South Bend Building Corp791,026 2,656,100 2,634,750 -21,350 812,376 812,376 2,640,586 2,630,085 -10,501822,877 756 Smart Streets Debt Service Reserve1,726,790 1,720,130 1,712,019 -8,1111,734,901 1,734,901 1,719,500 1,713,044 -6,4561,741,357 757 2015 Parks Bond Debt Service560,431 382,958 383,732 -(774) 559,657 559,657 379,756 382,131 -(2,375)557,282 760 Eddy Street Commons Debt Service3,452,908 1,306,917 1,299,125 -7,7923,460,700 3,460,700 1,396,625 1,391,625 -5,0003,465,700 Total Debt Service Funds6,986,407 10,528,486 10,490,822 (27) 37,637 7,024,045 7,024,045 10,509,529 10,496,697 - 12,832 7,036,877 Changes in Fund Balance45
2019 Amended Budget2020 Adopted BudgetCash Balance 20192019 Plus/(Minus) Surplus Cash Balance Cash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019 1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020Changes in Fund BalanceCapital Funds4,109,519 1,218,092 4,612,275 -(3,394,183) 715,336 715,336 1,885,117 1,923,009 -(37,892)677,444 -546,719 533,304 (13,415) ---- - ---73,43544,215 104,622 -(60,407)13,028 13,028 30,162 30,000-162 13,190 529,328 513,477 825,277 -(311,800) 217,528 217,528 425,543 587,817 -(162,274)55,254447,850 243,941 28,000-215,941 663,791 663,791 249,433 430,000 -(180,567)483,224 2,772,697 644,921 2,641,236 -(1,996,315) 776,382 776,382 501,328 500,000 -1,328777,710 379,010 146,740 225,462 -(78,722)300,288 300,288 108,354 135,000 -(26,646)273,642 129,405 21,023 111,967 -(90,944)38,461 38,461 15,229 35,000-(19,771)18,690 3,502,969 40,380 3,232,757 -(3,192,377) 310,592 310,592 3,854 - (314,446) (310,592)-3,264,859 35,141 3,300,000 -(3,264,859) --- - ---12,975,703 260,530 12,760,867 -(12,500,337) 475,366 475,366 - - (475,366) (475,366)-425,528 2,312 3,514 (424,326) (425,528) --- - ---2,942,040 1,489,985 3,651,596 -(2,161,611) 780,429 780,429 4,329,076 4,329,076 --780,429 471,687 840 474,187 1,660(471,687) --- - ---68,843124 70,000 1,033(68,843)--- - ---287 Fire Department Capital377 Professional Sports Development 401 Coveleski Stadium Capital406 Cumulative Capital Development 407 Cumulative Capital Improvement 412 Major Moves Construction416 Morris Performing Arts Center Capital 450 Palais Royale Historic Preservation451 2018 Fire Station #9 Bond Capital453 2018 Zoo Bond Capital471 2017 Parks Bond Capital677 Football Hall of Fame Capital750 Equipment/Vehicle Leasing751 2015 Parks Bond Capital753 Smart Streets Bond Capital759 Eddy Street Commons Bond Capital7,650,244 657,650,241 (68) (7,650,244) --- - ---Total Capital Funds39,743,117 5,208,505 40,225,305 (435,116) (35,451,916)4,291,201 4,291,201 7,548,096 7,969,902 (789,812) (1,211,618) 3,079,583 Enterprise Funds288 Emergency Medical Services Operating1,961,341 6,552,870 6,505,669 -47,201 2,008,542 2,008,542 - 1,771,992 -(1,771,992) 236,550 600 Consolidated Building Fund2,097,307 4,925,869 5,088,302 -(162,433) 1,934,874 1,934,874 1,800,751 1,727,493 -73,2582,008,132 601 Parking Garages1,329,185 1,321,052 1,906,584 -(585,532) 743,653 743,653 1,356,448 1,180,495 -175,953 919,606 610 Solid Waste Operations526,853 5,526,415 5,724,543 -(198,128) 328,725 328,725 5,617,150 6,056,714 -(439,564)(110,839) 611 Solid Waste Capital44,6031,137,766 1,132,616 -5,15049,75349,7531,231,966 1,231,349 -617 50,370620 Water Works Operations4,629,470 21,014,634 22,812,916 -(1,798,282) 2,831,188 2,831,188 21,384,863 22,499,982 -(1,115,119) 1,716,069 622 Water Works Capital1,892,832 3,414,530 3,981,291 800,000 233,239 2,126,071 2,126,071 3,987,000 3,142,000 -845,000 2,971,071 624 Water Works Customer Deposit1,506,992 37,000 37,000--1,506,992 1,506,992 20,000 20,000--1,506,992 625 Water Works Sinking (Debt Service)1,730,279 2,041,041 3,757,230 -(1,716,189) 14,090 14,090 1,841,486 1,841,486 --14,090 626 Water Works Bond Reserve1,426,313 37,000 37,000--1,426,313 1,426,313 20,000 20,000--1,426,313 629 Water Works Reserve Operations & Maintenance2,670,169 296,552 71,000-225,552 2,895,721 2,895,721 240,000 40,000-200,000 3,095,721 640 Sewer Repair Insurance2,019,718 686,543 663,186 -23,357 2,043,075 2,043,075 670,302 657,536 -12,7662,055,841 641 Sewage Works Operations15,201,615 38,513,494 46,142,937 -(7,629,443) 7,572,172 7,572,172 39,368,220 43,775,582 -(4,407,362) 3,164,810 642 Sewage Works Capital9,122,983 5,696,286 15,023,292 -(9,327,006) (204,023) (204,023) 8,271,000 7,661,000 -610,000 405,977 643 Sewage Works Reserve Operations & Maintenance5,399,084 270,717 119,000 -151,717 5,550,801 5,550,801 120,000 120,000 --5,550,801 649 Sewage Sinking (Debt Service)966,030 7,895,726 7,781,226 -114,500 1,080,530 1,080,530 7,833,015 7,785,015 -48,0001,128,530 653 Sewage Debt Service Reserve4,204,246 84,395 - -84,395 4,288,641 4,288,641 45,000 - -45,0004,333,641 654 Sewage Works Customer Deposit-600 600 ----25,000 25,000---667 Storm Sewer Fund-600,835 600,000 -8358358351,041,360 825,000 -216,360 217,195670 Century Center1,533,009 4,557,9224,913,357 -(355,435) 1,177,574 1,177,574 4,940,073 4,997,715 -(57,642)1,119,932 671 Century Center Capital857,363 189,605 83,000-106,605 963,968 963,968 10,000 20,000-(10,000)953,968 672 Century Center Energy Conservation Debt Svc170,609 433,912 416,424 -17,488 188,097 188,097 412,296 411,096 -1,200189,297 Total Enterprise Funds59,290,000 105,234,764 126,797,173 800,000 (20,762,409) 38,527,591 38,527,591 100,235,930 105,809,455 - (5,573,525)32,954,067 Internal Service Funds222 Central Services1,005,873 13,876,870 14,666,498 -(789,628) 216,245 216,245 13,387,692 13,303,279 -84,413300,658 224 Central Services Capital168,606 378,120 402,671 -(24,551)144,055 144,055 73,491 71,491-2,000146,055 226 Liability Insurance3,705,796 5,217,427 5,465,770 -(248,343) 3,457,453 3,457,453 2,945,222 4,059,232 -(1,114,010) 2,343,443 278 Take Home Vehicle Police750,703 23,160 50,000-(26,840)723,863 723,863 14,152 50,000-(35,848)688,015 279 IT / Innovation / 311 Call Center2,765,025 8,166,138 10,001,456 -(1,835,318) 929,707 929,707 6,699,620 7,406,926 -(707,306)222,401 711 Self-Funded Employee Benefits12,026,307 13,938,588 17,642,986 -(3,704,398) 8,321,909 8,321,909 16,451,280 18,482,713 -(2,031,433) 6,290,476 713 Unemployment Compensation209,023 4,475 70,000-(65,525)143,498 143,498 8,546 55,000-(46,454)97,044714 Parental Leave Fund51,251 174,151 195,694 -(21,543)29,70829,708257,902 253,846 -4,05633,764Total Internal Service Funds20,682,584 41,778,929 48,495,075 - (6,716,146) 13,966,438 13,966,438 39,837,905 43,682,487 - (3,844,582)10,121,856 46
2019 Amended Budget2020 Adopted BudgetCash Balance 20192019 Plus/(Minus) Surplus Cash Balance Cash Balance 2020 2020 Plus/(Minus) Surplus Cash Balance1/1/2019 Revenues Expenditures Adjustments (Deficit) 12/31/2019 1/1/2020 Revenues Expenditures Adjustments (Deficit) 12/31/2020Changes in Fund BalanceTrust & Agency Funds701 Fire Pension315,853 5,219,938 5,112,457 - 107,481 423,334 423,334 4,906,502 4,799,311 - 107,191 530,525 702 Police Pension947,846 6,365,380 6,425,902 - (60,522) 887,324 887,324 6,368,128 6,241,405 - 126,723 1,014,047 718 State Tax Withholding Fund324,526 - - - - 324,526 324,526 - - - - 324,526 725 Morris / Palais Box Office2,226,914 - - - - 2,226,914 2,226,914 - - - - 2,226,914 726 Police Distributions Payable838,526 - - - - 838,526 838,526 - - - - 838,526 730 City Cemetery28,987 680 - - 680 29,667 29,667 120 20,000 - (19,880) 9,787 731 Bowman Cemetery455,998 10,720 - - 10,720 466,718 466,718 5,791 - - 5,791 472,509 Total Trust & Agency Funds5,138,651 11,596,718 11,538,359 - 58,359 5,197,010 5,197,010 11,280,541 11,060,716 - 219,825 5,416,834 Total City Controlled Funds239,521,329 335,430,852 413,216,810 364,857 (77,421,101) 162,100,228 162,100,228 318,176,565 329,979,069 (789,812) (12,592,316) 149,507,913 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)31,738,300 19,697,434 43,484,951 - (23,787,517) 7,950,783 7,950,783 17,448,377 18,000,000 - (551,623) 7,399,160 422 TIF - West Washington1,801,466 317,570 1,695,130 - (1,377,560) 423,906 423,906 329,982 400,000 - (70,018) 353,888 425 Redevelopment Retail Area (Leighton Plaza)8,388 293 8,592 (89) (8,388) - - - - - - - 429 TIF - River East Development Area (NE Dev)10,994,678 2,946,468 12,201,982 - (9,255,514) 1,739,164 1,739,164 2,826,336 2,800,000 - 26,336 1,765,500 430 TIF - Southside Development #19,455,102 871,243 10,352,728 2,000,000 (7,481,485) 1,973,617 1,973,617 2,058,569 2,000,000 - 58,569 2,032,186 435 TIF - Douglas Road204,331 4,664 208,000 - (203,336) 995 995 - - - - 995 436TIF - River East Residential (NE Res)2,990,020 4,972,840 4,275,000 - 697,840 3,687,860 3,687,860 5,810,197 4,385,000 - 1,425,197 5,113,057 Total Tax Increment Financing Funds57,192,286 28,810,512 72,226,383 1,999,911 (41,415,960) 15,776,326 15,776,326 28,473,461 27,585,000 - 888,461 16,664,786 Redevelopment Funds433 Redevelopment General615,795 1,280,027 1,074,000 - 206,027 821,822 821,822 1,173,775 1,029,500 - 144,275 966,097 439 Certified Technology Park624,204 11,102 625,000 - (613,898) 10,306 10,306 - - - - 10,306 452 2018 TIF Park Bond Capital10,429,340 186,070 10,426,145 - (10,240,075) 189,265 189,265 - - (189,265) (189,265) - 454 Airport Urban Enterprise Zone393,651 9,260 50,000 - (40,740) 352,911 352,911 8,000 50,000 - (42,000) 310,911 Total Redevelopment Funds12,062,990 1,486,459 12,175,145 - (10,688,686) 1,374,304 1,374,304 1,181,775 1,079,500 (189,265) (86,990) 1,287,314 Debt Service Funds315 Airport 2003 Debt Reserve1,040,462 26,000 26,000 - - 1,040,462 1,040,462 20,000 20,000 - - 1,040,462 317 Coveleski Debt Service Reserve526,587 3,086 527,518 (2,155) (526,587) - - - - - - - 328 SBCDA 2003 Debt Reserve1,739,495 40,000 40,000 - - 1,739,495 1,739,495 40,000 40,000 - - 1,739,495 351 2018 TIF Park Bond Debt Service Reserve993,495 23,370 - - 23,370 1,016,865 1,016,865 12,618 - - 12,618 1,029,483 Total Debt Service Funds4,300,039 92,456 593,518 (2,155) (503,217) 3,796,822 3,796,822 72,618 60,000 - 12,618 3,809,440 Total Redevelopment Commission Funds 73,555,315 30,389,427 84,995,046 1,997,756 (54,605,619) 20,947,452 20,947,452 29,727,854 28,724,500 (189,265) 814,089 22,140,071 Grand Total313,076,644 365,820,279 498,211,856 2,362,613 (132,026,720) 183,047,680 183,047,680 347,904,419 358,703,569 (979,077) (11,778,227) 171,647,984 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL47
2017
Actual
2018
Actual
2019
Amended
Budget
2020
Adopted
Budget
2019-2020
Change
2019-2020
Percent
Change
Revenues
City Controlled Funds
General Fund $ 59,227,689 $ 62,146,619 $ 68,378,792 $ 71,394,042 $ 3,015,250 4.4%
Special Revenue Funds 68,286,886 77,291,447 92,704,658 77,370,522 (15,334,136) -16.5%
Debt Service Funds 15,122,067 11,551,364 10,528,486 10,509,529 (18,957) -0.2%
Capital Funds 47,287,835 16,037,567 5,208,505 7,548,096 2,339,591 44.9%
Enterprise Funds 92,716,930 95,217,488 105,234,764 100,235,930 (4,998,834) -4.8%
Internal Service Funds 34,044,917 36,997,506 41,778,929 39,837,905 (1,941,024) -4.6%
Trust & Agency Funds 11,151,297 11,191,223 11,596,718 11,280,541 (316,177) -2.7%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 31,156,387 35,042,712 28,810,512 28,473,461 (337,051) -1.2%
Redevelopment Funds 266,247 11,661,007 1,486,459 1,181,775 (304,684) -20.5%
Redevelopment Debt Service Funds 30,207 1,051,826 92,456 72,618 (19,838) -21.5%
Total Revenue $ 359,290,460 $ 358,188,759 $ 365,820,279 $ 347,904,419 ($ 17,915,860) -4.9%
Expenditures
City Controlled Funds
General Fund $ 57,324,663 $ 59,453,854 $ 66,355,336 $ 71,394,042 $ 5,038,706 7.6%
Special Revenue Funds 66,592,082 70,885,046 109,314,740 79,565,770 (29,748,970) -27.2%
Debt Service Funds 18,680,285 18,089,099 14,142,418 14,825,773 683,355 4.8%
Capital Funds 18,180,526 19,559,377 36,573,709 3,640,826 (32,932,883) -90.0%
Enterprise Funds 93,968,178 89,694,851 126,797,173 105,809,455 (20,987,718) -16.6%
Internal Service Funds 29,475,099 34,802,795 48,495,075 43,682,487 (4,812,588) -9.9%
Trust & Agency Funds 10,762,728 10,820,521 11,538,359 11,060,716 (477,643) -4.1%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 29,572,822 34,072,522 72,226,383 27,585,000 (44,641,383) -61.8%
Redevelopment Funds 1,801,133 608,436 12,175,145 1,079,500 (11,095,645) -91.1%
Redevelopment Debt Service Funds 24,043 45,836 593,518 60,000 (533,518) -89.9%
Total Expenditures $ 326,381,559 $ 338,032,337 $ 498,211,856 $ 358,703,569 ($ 139,508,287) -28.0%
Surplus (Deficit)
City Controlled Funds
General Fund $ 1,903,025 $ 2,692,765 $ 2,023,456 $ 0 ($ 2,023,456) -100.0%
Special Revenue Funds 1,694,804 6,406,401 (16,610,082) (2,195,248) 14,414,834 -86.8%
Debt Service Funds (3,558,218) (6,537,735) (3,613,932) (4,316,244) (702,312) 19.4%
Capital Funds 29,107,309 (3,521,809) (31,365,204) 3,907,270 35,272,474 -112.5%
Enterprise Funds (1,251,249) 5,522,637 (21,562,409) (5,573,525) 15,988,884 -74.2%
Internal Service Funds 4,569,818 2,194,711 (6,716,146) (3,844,582) 2,871,564 -42.8%
Trust & Agency Funds 388,570 370,702 58,359 219,825 161,466 276.7%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 1,583,565 970,190 (43,415,871) 888,461 44,304,332 -102.0%
Redevelopment Funds (1,534,886) 11,052,572 (10,688,686) 102,275 10,790,961 -101.0%
Redevelopment Debt Service Funds 6,163 1,005,989 (501,062) 12,618 513,680 -102.5%
Total Surplus (Deficit)$ 32,908,901 $ 20,156,422 ($ 132,391,577) ($ 10,799,150) $ 121,592,427 -91.8%
Refer to discussions throughout the document for explanations on various increases and decreases above.
Revenue & Expenditure Summary
Fund Type
48
City of South Bend2020 Adopted Budget - Revenue by TypeFund No.Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCity Controlled Funds101General Fund39,697,892 - 4,295,772 244,724 266,700 5,450,877 9,525 8,523,017 - 1,357,500 470,000 1,414,278 9,663,757 71,394,042 Special Revenue Funds102 Rainy Day- - - - - - - - - - 132,905 - - 132,905 201 Parks & Recreation9,340,797 - 845,000 - - 3,036,794 - - - 1,215,000 87,861 82,500 800,000 15,407,952 202 Motor Vehicle Highway- - 3,041,250 - 3,000 232,670 - 149,020 - - 28,864 5,300 4,437,750 7,897,854 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 20,000 100,000 - 120,000 210 Economic Development State Grants- - - - - - - - - - 3,000 72,011 - 75,011 211 Department of Community Investment (DCI)- - - 464,500 - 249,070 40,000 174,531 - - 15,000 - 2,288,899 3,232,000 212 Dept of Community Investment Grants- - - 2,711,000 - - - - - - - 203,000 - 2,914,000 216 Police State Seizures- - 30,000 - - - - - - - 2,281 - - 32,281 217 Gift, Donation, Bequest- - - - - - - - - 446,743 4,613 - - 451,356 218 Police Curfew Violations- - - - - - 200 - - - 147 - - 347 219 Unsafe Building- - - - - - 111,100 - - - - 400 - 111,500 220 Law Enforcement Continuing Education- - - - - 120,000 111,000 - - 1,000 2,121 21,000 - 255,121 221 Rental Units Regulation- - - - - - 100,000 - - - 200 - 245,626 345,826 227 Loss Recovery- - - - - - - - - - 4,579 - - 4,579 230 Code Enforcement Fund- - - - 31,200 53,250 304,000 76,927 - - - 2,725 3,619,593 4,087,695 249 Public Safety LOIT- 8,766,330 - - - - - - - - 10,000 - - 8,776,330 251 Local Roads & Streets- - 1,539,462 350,000 - - - - - - 4,098 - - 1,893,560 257 LOIT Special Distribution- - - - - - - - - - 2,181 - - 2,181 258 Human Rights Federal Grant- - - 138,200 - - - - - - 5,978 7,050 - 151,228 266 MVH Restricted Fund- - 3,041,250 - - - - - - - 144 - - 3,041,394 265 Local Road & Bridge Grant- - - 1,000,000 - - - - - - 2,656 - 1,000,000 2,002,656 273 Morris PAC / Palais Royale Marketing- - - - - 15,000 - - - - 566 - - 15,566 274 Morris PAC Self-Promotion- - - - - 105,000 - - - - 1,794 - - 106,794 280 Police Block Grants- - - - - - - - - - 51 - - 51 289 HAZMAT- - - - - 10,000 - - - - 238 - - 10,238 291 Indiana River Rescue- - - - - 90,000 - - - - 2,317 - - 92,317 294 Regional Police Academy- - - - - 20,000 - - - - 1,240 - - 21,240 295 COPS MORE Grant- - - - - - 10,000 - - - 1,265 20,000 - 31,265 299 Police Federal Drug Enforcement- - 5,000 - - - - - - - 1,366 - - 6,366 404 County Option Income Tax- 12,440,774 - - - - - - - - 100,000 40,000 - 12,580,774 408 Economic Development Income Tax- 12,098,890 - - - 150,000 354,660 - - - 254,322 - - 12,857,872 410 Urban Development Action Grant- - - - - - - - - - 500 30,000 - 30,500 655 Project ReLeaf- - - - - 451,610 - - - - 4,949 - - 456,559 705 Police K-9 Unit- - - - - - - - - - 4 - - 4 754 Industrial Revolving Fund- - - - - - - - - - - 225,200 - 225,200 Total Special Revenue Funds9,340,797 33,305,994 8,501,962 4,663,700 34,200 4,533,394 1,030,960 400,478 - 1,662,743 695,240 809,186 12,391,868 77,370,522 Debt Service Funds312 2017 Parks Bond Debt Service1,111,962 - 42,232 - - - - - - - 2,637 - - 1,156,831 350 2018 Fire Station #9 Debt Service- - - - - - - - - - - - 341,231 341,231 752 South Bend Redevelopment Authority- - - - - - - - - - 4,500 - 2,870,500 2,875,000 755 South Bend Building Corp- - - - - - - - - - 4,000 - 2,636,586 2,640,586 756 Smart Streets Debt Service Reserve- - - - - - - - - - 3,000 - 1,716,500 1,719,500 757 2015 Parks Bond Debt Service- - - - - - - - - - 2,000 - 377,756 379,756 760Eddy Street Commons Bond Debt Service- - - - - - - - - - 6,000 - 1,390,625 1,396,625 Total Debt Service Funds1,111,962 - 42,232 - - - - - - - 22,137 - 9,333,198 10,509,529 49
City of South Bend2020 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCapital Funds287 Fire Department Capital- - - 75,000 - 1,801,814 - - - - 8,303 - - 1,885,117 401 Coveleski Stadium Capital- - - - - 30,000 - - - - 162 - - 30,162 406 Cumulative Capital Development415,213 - 10,000 - - - - - - - 330 - - 425,543 407 Cumulative Capital Improvement- - 240,933 - - - - - - - 8,500 - - 249,433 412 Major Moves Construction- - - - - - - - - - 8,000 493,328 - 501,328 416 Morris Performing Arts Center Capital- - - - - 105,000 - - - - 3,354 - - 108,354 450 Palais Royale Historic Preservation- - - - - 15,000 - - - - 229 - - 15,229 4512018 Fire Station #9 Bond Capital- - - - - - - - - - 3,854 - - 3,854 750 Equipment/Vehicle Leasing- - - - - - - - 4,329,076 - - - - 4,329,076 Total Capital Funds415,213 - 250,933 75,000 - 1,951,814 - - 4,329,076 - 32,732 493,328 - 7,548,096 Enterprise Funds600 Consolidated Building Fund- - - - 1,772,550 - - - - - 25,201 3,000 - 1,800,751 601 Parking Garages- - - - - 1,281,977 62,000 - - - 11,271 1,200 - 1,356,448 610 Solid Waste Operations- - - - - 5,604,450 - - - - - 12,700 - 5,617,150 611 Solid Waste Capital- - - - - - - - - - 617 - 1,231,349 1,231,966 620 Water Works Operations- - - - - 19,419,036 - 1,788,327 - - 30,000 47,500 100,000 21,384,863 622 Water Works Capital- - - - - 100,000 - - - - 25,000 - 3,862,000 3,987,000 624 Water Works Customer Deposit- - - - - - - - - - 20,000 - - 20,000 625 Water Works Sinking (Debt Service)- - - - - - - - - - 20,000 - 1,821,486 1,841,486 626 Water Works Bond Reserve- - - - - - - - - - 20,000 - - 20,000 629 Water Works Reserve Operations & Maintenance- - - - - - - - - - 40,000 - 200,000 240,000 640 Sewer Repair Insurance- - - - - 645,105 - - - - 25,197 - - 670,302 641 Sewage Works Operations- - - - - 38,680,677 - 446,759 - - 45,000 50,784 145,000 39,368,220 642 Sewage Works Capital- - - - - 300,000 - - - - 60,000 - 7,911,000 8,271,000 643 Sewage Works Reserve Operations & Maintenance- - - - - - - - - - 120,000 - - 120,000 649 Sewage Sinking (Debt Service)- - - - - - - - - - 45,000 - 7,788,015 7,833,015 653 Sewage Debt Service Reserve- - - - - - - - - - 45,000 - - 45,000 654 Sewage Works Customer Deposit- - - - - - - - - - 25,000 - - 25,000 667 Storm Sewer Fund- - - - - 1,041,360 - - - - - - - 1,041,360 670 Century Center- - 1,275,000 - - 3,590,320 - 68,478 - - - 6,275 - 4,940,073 671 Century Center Capital- - - - - - - - - - 10,000 - - 10,000 672 Century Center Energy Conservation Debt Svc- - 221,437 - - - - - - - 1,200 95,720 93,939 412,296 Total Enterprise Funds- - 1,496,437 - 1,772,550 70,662,925 62,000 2,303,564 - - 568,486 217,179 23,152,789 100,235,930 Internal Service Funds222 Central Services- - - - 4,440 8,304,859 - 122,143 - - 12,000 4,944,250 - 13,387,692 224 Central Services Capital- - - - - - - - - - 2,000 - 71,491 73,491 226 Liability Insurance- - - - - - - 2,914,500 - - 28,722 2,000 - 2,945,222 278 Take Home Vehicle Police- - - - - - - - - - 8,432 5,720 - 14,152 279 IT / Innovation / 311 Call Center- - - - - - - 6,656,930 - - 10,000 32,690 - 6,699,620 711 Self-Funded Employee Benefits- - - - - - - - - - 77,097 16,374,183 - 16,451,280 713 Unemployment Compensation- - - - - - - - - - 1,189 7,357 - 8,546 714 Parental Leave Fund- - - - - - - - - - 414 257,488 - 257,902 Total Internal Service Funds- - - - 4,440 8,304,859 - 9,693,573 - - 139,854 21,623,688 71,491 39,837,905 50
City of South Bend2020 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalTrust & Agency Funds701 Fire Pension - - 4,900,000 - - - - - - - 6,502 - - 4,906,502 702 Police Pension- - 6,347,700 - - - - - - - 12,428 8,000 - 6,368,128 730 City Cemetery- - - - - - - - - - 120 - - 120 731 Bowman Cemetery- - - - - - - - - - 5,791 - - 5,791 Total Trust & Agency Funds- - 11,247,700 - - - - - - - 24,841 8,000 - 11,280,541 Total City Funds50,565,864 33,305,994 25,835,036 4,983,424 2,077,890 90,903,869 1,102,485 20,920,632 4,329,076 3,020,243 1,953,290 24,565,659 54,613,103 318,176,565 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport) 16,411,377 - 397,000 - - - - - - - 580,000 - 60,000 17,448,377 422 TIF - West Washington289,982 - - - - - - - - - 40,000 - - 329,982 429 TIF - River East Development Area (NE Dev) 2,586,336 - - - - - - - - - 240,000 - - 2,826,336 430 TIF - Southside Development #11,858,569 - - - - - - - - - 200,000 - - 2,058,569 436 TIF - River East Residential (NE Res)5,770,197 - - - - - - - - - 40,000 - - 5,810,197 Total Tax Increment Financing Funds 26,916,461 - 397,000 - - - - - - - 1,100,000 - 60,000 28,473,461 Redevelopment Funds 433 Redevelopment General- 8,775 - - - - - - - 1,000,000 15,000 - 150,000 1,173,775 454 Airport Urban Enterprise Zone- - - - - - - - - - 8,000 - - 8,000 Total Redevelopment Funds- 8,775 - - - - - - - 1,000,000 23,000 - 150,000 1,181,775 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - 20,000 - - 20,000 328 SBCDA 2003 Debt Reserve- - - - - - - - - - 40,000 - - 40,000 351 2018 TIF Park Bond Debt Service Reserve- - - - - - - - - - 12,618 - - 12,618 Total Debt Service Funds- - - - - - - - - - 72,618 - - 72,618 Total Redevelopment Commission Funds 26,916,461 8,775 397,000 - - - - - - 1,000,000 1,195,618 - 210,000 29,727,854 Grand Total77,482,325 33,314,769 26,232,036 4,983,424 2,077,890 90,903,869 1,102,485 20,920,632 4,329,076 4,020,243 3,148,908 24,565,659 54,823,103 347,904,419 51
Fund No.Fund NameSalaries/WagesFringeBenefitsSuppliesProfessionalServicesTravel &TrainingUtilitiesDebtServiceInterfundAllocationsHealth &LiabilityInsuranceRepairs & Maint.OtherCostsCapitalInterfundTransfersOutTotalCity Controlled Funds101General Fund - Departments/Divisions101-010Mayor572,098 215,808 700 7,000 6,800 - - 93,425 - 100 41,528 - - 937,459 101-010Community Initiatives148,500 51,988 - 153,000 - - - - - - 350,000 - - 703,488 101-020City Clerk291,397 118,181 6,800 43,000 10,149 - - 48,956 - 5,000 33,192 - - 556,675 101-030Common Council225,764 143,857 9,500 217,308 22,226 - - 42,336 - 4,845 30,576 - - 696,412 101-030WNIT Contract- - - - - - - - - - 43,000 - - 43,000 101-040Controller's Office1,349,985 496,175 16,420 69,000 11,760 - - 303,227 - 1,100 13,584 - - 2,261,251 101-045Human Resources373,580 144,079 750 - 6,200 - - 79,317 - - 13,360 - - 617,286 101-045Diversity & Inclusion209,582 71,867 1,500 80,000 105,000 - - 18,942 - - 10,000 - - 496,891 101-100Human Rights163,686 64,207 1,000 - 2,500 - - 27,145 - 9,200 48,010 - - 315,748 101-050Legal Department970,872 328,080 3,550 2,550 17,000 - - 62,820 - - 20,811 - - 1,405,683 101-060Engineering1,841,018 617,268 22,700 160,000 36,250 - 10,949 418,440 - 26,500 29,835 - - 3,162,960 101-061Office of Sustainability110,252 30,801 23,800 190,000 6,600 - - 9,740 - - 6,374 - - 377,567 101-062AmeriCorps Grant Program262,722 57,060 48,850 44,051 17,630 - - - - - 8,020 - - 438,333 101-080Police Department17,208,074 5,737,594 1,274,943 575,000 - 174,408 142,920 3,651,431 - 1,042,027 418,879 - - 30,225,276 101-080Crime Lab424,616 160,375 17,000 - - - 29,277 - - - - - - 631,268 101-090Fire Department16,336,954 5,551,703 570,437 224,000 113,500 284,666 - 1,890,530 - 807,000 60,714 - - 25,839,504 101-090EMS138,605 73,548 65,496 80,610 4,000 - - 10,159 - 133,600 32,200 - - 538,218 101-090Fire Training Center- - 323,500 - - 33,000 - - - 110,000 - - - 466,500 101-040Morris Performing Arts Center505,675 210,020 26,886 10,200 15,500 136,268 - 210,875 - 107,000 66,149 - - 1,288,573 101-040Palais Royale Ballroom79,967 39,482 13,322 - 2,550 82,582 - 43,637 - 82,000 33,110 15,300 - 391,950 Total General Fund41,213,347 14,112,093 2,427,154 1,855,719 377,665 710,924 183,146 6,910,980 - 2,328,372 1,259,342 15,300 - 71,394,042 Special Revenue Funds201 Parks & Recreation6,247,884 2,217,404 1,514,963 135,909 63,000 674,112 566,379 1,421,220 - 401,510 1,665,571 500,000 - 15,407,952 202 Motor Vehicle Highway2,295,114 928,777 1,209,775 749,014 30,000 49,200 938,946 1,534,987 - 1,047,588 129,024 - - 8,912,425 209 Studebaker-Oliver Revitalizing Grants- - - 25,000 - - - - - - - - - 25,000 210 Economic Development State Grants- - - - - - 72,011 - - - - - - 72,011 211 Department of Community Investment (DCI) 1,788,354 665,776 25,792 289,100 51,900 - - 357,941 - 9,600 43,537 - - 3,232,000 212 Dept of Community Investment Grants- - - - - - - - - - 2,911,000 - - 2,911,000 216 Police State Seizures- - - - 20,000 - - - - - 12,000 45,000 - 77,000 217 Gift, Donation, Bequest- - 5,000 308,328 - - - - - 10,000 33,350 - - 356,678 218 Police Curfew Violations- - - - - - - - - - 1,000 - - 1,000 219 Unsafe Building- - - 16,300 - - - - - - 95,200 - - 111,500 220 Law Enforcement Continuing Education- - 160,500 - 130,000 - - - - - 55,000 - - 345,500 221 Rental Units Regulation183,678 82,188 7,160 54,000 2,400 - - - - 2,400 14,000 - - 345,826 230 Code Enforcement Fund1,489,523 630,253 163,700 108,500 17,400 30,223 112,084 814,847 - 410,650 310,515 - - 4,087,695 249 Public Safety LOIT6,623,926 2,326,619 - - - - - - - - - - - 8,950,545 251 Local Roads & Streets- - 250,000 80,000 - - - - - 1,250,000 15,000 400,000 1,000,000 2,995,000 258 Human Rights Federal Grant135,130 49,418 2,000 27,800 18,800 - - - - - 9,300 - - 242,448 265 Local Road & Bridge Grant- - - - - - - - - 2,000,000 - - - 2,000,000 266 MVH Restricted Fund988,102 441,276 1,157,640 - - - - - - 439,246 - - - 3,026,264 273 Morris PAC / Palais Royale Marketing- - - - - - - - - - 20,000 - - 20,000 274 Morris PAC Self-Promotion- - - 80,000 - - - - - - 35,000 - - 115,000 289 HAZMAT- - 10,000 - - - - - - - - - - 10,000 291 Indiana River Rescue3,000 2,500 18,500 - 24,000 - - - - 43,000 1,300 - - 92,300 294 Regional Police Academy- - 1,500 - 11,500 - - - - - 9,500 - - 22,500 295 COPS MORE Grant- - 47,000 - - - - - - - 45,000 - - 92,000 299 Police Federal Drug Enforcement- - 6,000 - - - - - - - - 45,000 - 51,000 404County Option Income Tax- - 200,000 130,000 - 1,554,725 1,718,171 8,633 - 762,271 1,845,483 - 6,361,491 12,580,774 408 Economic Development Income Tax- - - 3,635,865 - - 323,650 - - 175,250 1,965,000 150,000 6,608,107 12,857,872 City of South Bend2020 Adopted Budget - Expenditures by Type52
Fund No.Fund NameSalaries/WagesFringeBenefitsSuppliesProfessionalServicesTravel &TrainingUtilitiesDebtServiceInterfundAllocationsHealth &LiabilityInsuranceRepairs & Maint.OtherCostsCapitalInterfundTransfersOutTotalCity of South Bend2020 Adopted Budget - Expenditures by Type410 Urban Development Action Grant- - - - - - 40,000 - - - - - - 40,000 655 Project ReLeaf73,920 5,655 5,000 - - - -42,385 - - 6,500 - 300,000 433,460 705 Police K-9 Unit- - - - - - -- - - 2,020 - - 2,020 754 Industrial Revolving Fund- - - 135,000 - - -- - - 14,000 - - 149,000 Total Special Revenue Funds19,828,631 7,349,866 4,784,530 5,774,816 369,000 2,308,260 3,771,241 4,180,013 -6,551,515 9,238,300 1,140,000 14,269,598 79,565,770 Debt Service Funds312 2017 Parks Bond Debt Service- - - - - - 1,172,968 - - - - - - 1,172,968 350 2018 Fire Station #9 Debt Service- - - - - - 341,231 - - - - - - 341,231 752 South Bend Redevelopment Authority- - - - - - 2,865,613 - - - - - - 2,865,613 755 South Bend Building Corp- - - - - - 2,630,085 - - - - - - 2,630,085 756 Smart Streets Debt Service Reserve- - - - - - 1,713,044 - - - - - - 1,713,044 757 2015 Parks Bond Debt Service- - - - - - 382,131 - - - - - - 382,131 760Eddy Street Commons Bond Debt Service- - - - - - 1,391,625 - - - - - - 1,391,625 Total Debt Service Funds---- --10,496,697 ------ 10,496,697 Capital Funds287 Fire Department Capital- - - - - - 769,073 - - - - 410,000 743,936 1,923,009 401 Coveleski Stadium Capital- - - - - - -- - 30,000 - - - 30,000 406 Cumulative Capital Development- - - - - - 587,817 - - - - - - 587,817 407 Cumulative Capital Improvement- - - - - - -- - - - 180,000 250,000 430,000 412 Major Moves Construction- - - 500,000 - - -- - - - - - 500,000 416 Morris Performing Arts Center Capital- - 40,000 - - - -- - 55,000 - 40,000 - 135,000 450 Palais Royale Historic Preservation- - - - - - -- - 35,000 - - - 35,000 750 Equipment/Vehicle Leasing- - - - - - -- - - - 4,329,076 - 4,329,076 Total Capital & Debt Service Funds--40,000 500,000 --1,356,890 --120,000 -4,959,076 993,936 7,969,902 Enterprise Funds288 Emergency Medical Services Operating- - - - - - -- - - - - 1,771,992 1,771,992 600 Consolidated Building Fund874,667 339,734 19,576 10,000 9,500 - 44,952 328,799 - 25,000 25,265 50,000 - 1,727,493 601 Parking Garages- - - 500,000 - 86,296 -84,199 - 315,000 5,000 190,000 - 1,180,495 610 Solid Waste Operations1,132,274 518,320 424,000 - 29,900 - -958,978 - 720,000 1,041,893 - 1,231,349 6,056,714 611 Solid Waste Capital- - - - - - 1,231,349 - - - - - - 1,231,349 620 Water Works Operations3,665,888 1,526,296 1,681,960 2,600,930 48,925 833,700 417,542 2,184,334 - 390,200 1,567,279 - 7,582,928 22,499,982 622 Water Works Capital- - - - - - -- - - - 3,142,000 - 3,142,000 624 Water Works Customer Deposit- - - - - - -- - - - - 20,000 20,000 625 Water Works Sinking (Debt Service)- - - - - - 1,821,486 - - - - - 20,000 1,841,486 626 Water Works Bond Reserve- - - - - - -- - - - - 20,000 20,000 629 Water Works Reserve Operations & Maintenance- - - - - - -- - - - - 40,000 40,000 640 Sewer Repair Insurance115,313 48,247 16,265 - - - -84,511 - 386,000 7,200 - - 657,536 641 Sewage Works Operations5,162,463 2,042,077 2,214,711 1,617,000 91,000 1,314,860 540,016 5,645,332 - 2,049,436 2,724,236 - 20,374,451 43,775,582 642 Sewage Works Capital- - - - - - -- - - - 7,661,000 - 7,661,000 643 Sewage Works Reserve Operations & Maintenance- - - - - - -- - - - - 120,000 120,000 649 Sewage Sinking (Debt Service)- - - - - - 7,785,015 - - - - - - 7,785,015 654 Sewage Works Customer Deposit- - - - - - -- - - - - 25,000 25,000 667 Storm Sewer Fund- - - - - - -- - - - 825,000 - 825,000 670 Century Center1,523,128 578,952 1,418,899 120,628 1,000 353,989 -169,544 57,047 101,000 579,589 - 93,939 4,997,715 671 Century Center Capital- - - - - - -- - - - 20,000 - 20,000 672 Century Center Energy Conservation Debt Svc- - - - - - 411,096 - - - - - - 411,096 Total Enterprise Funds12,473,733 5,053,626 5,775,411 4,848,558 180,325 2,588,845 12,251,456 9,455,697 57,047 3,986,636 5,950,462 11,888,000 31,299,659 105,809,455 53
Fund No.Fund NameSalaries/WagesFringeBenefitsSuppliesProfessionalServicesTravel &TrainingUtilitiesDebtServiceInterfundAllocationsHealth &LiabilityInsuranceRepairs & Maint.OtherCostsCapitalInterfundTransfersOutTotalCity of South Bend2020 Adopted Budget - Expenditures by TypeInternal Service Funds222 Central Services 2,092,572 894,766 4,870,798 13,000 24,050 4,935,174 15,281 306,521 - 66,400 13,226 - 71,491 13,303,279 224 Central Services Capital- - - - - - 8,491 - - 63,000 - - - 71,491 226 Liability Insurance162,412 67,612 12,950 184,929 23,000 - - 77,446 1,535,000 2,000 1,993,883 - - 4,059,232 278 Take Home Vehicle Police- - - - - - - - - - 50,000 - - 50,000 279 IT / Innovation / 311 Call Center1,981,340 748,836 164,850 615,700 85,010 - 571,913 5,911 - 2,839,472 393,894 - - 7,406,926 711 Self-Funded Employee Benefits- - 89,000 1,274,508 - - - - 17,117,605 - 1,600 - - 18,482,713 713 Unemployment Compensation- 50,000 - 5,000 - - - - - - - - - 55,000 714 Parental Leave Fund253,846 - - - - - - - - - - - - 253,846 Total Internal Service Funds4,490,170 1,761,214 5,137,598 2,093,137 132,060 4,935,174 595,685 389,878 18,652,605 2,970,872 2,452,603 - 71,491 43,682,487 Trust & Agency Funds701 Fire Pension4,791,361 - 100 6,000 350 - - - - - 1,500 - - 4,799,311 702 Police Pension6,229,288 3,717 - 6,500 500 - - - - - 1,400 - - 6,241,405 730 City Cemetery- - - - - - - - - - 20,000 - - 20,000 Total Trust & Agency Funds11,020,649 3,717 100 12,500 850 - - - - - 22,900 - - 11,060,716 Total City Funds89,026,530 28,280,516 18,164,793 15,084,730 1,059,900 10,543,203 28,655,115 20,936,568 18,709,652 15,957,395 18,923,607 18,002,376 46,634,684 329,979,069 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport)- - - 823,462 - - 4,778,790 - - - - 8,133,454 4,264,294 18,000,000 422 TIF - West Washington- - - - - - - - - - - 400,000 - 400,000 429 TIF - River East Development Area (NE Dev)- - - - - - - - - - - 2,800,000 - 2,800,000 430 TIF - Southside Development #1- - - - - - - - - - - 2,000,000 - 2,000,000 436 TIF - River East Residential (NE Res)- - - 26,047 - - 494,828 - - - - - 3,864,125 4,385,000 Total Tax Increment Financing Funds- - - 849,509 - - 5,273,618 - - - - 13,333,454 8,128,419 27,585,000 Redevelopment Funds 433 Redevelopment General- - - 4,500 - - - - - - 1,025,000 - - 1,029,500 454 Airport Urban Enterprise Zone- - - - - - - - - - 50,000 - - 50,000 Total Redevelopment Funds- - - 4,500 - - - - - - 1,075,000 - - 1,079,500 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - - - 20,000 20,000 328 SBCDA 2003 Debt Reserve- - - - - - - - - - - - 40,000 40,000 Total Debt Service Funds- - - - - - - - - - - - 60,000 60,000 Total Redevelopment Commission Funds- - - 854,009 - - 5,273,618 - - - 1,075,000 13,333,454 8,188,419 28,724,500 Grand Total89,026,530 28,280,516 18,164,793 15,938,739 1,059,900 10,543,203 33,928,733 20,936,568 18,709,652 15,957,395 19,998,607 31,335,830 54,823,103 358,703,569 54
City of South Bend, Indiana 2020 Budget
Consolidated Financial Schedules
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 77,136,347 80,788,795 82,604,579 45,955,645 77,482,325 79,324,740 80,813,057 81,394,918 82,321,380 (5,122,254) -6%
Local Income Taxes 28,360,244 32,712,559 34,643,723 18,455,507 33,314,769 33,314,769 33,314,769 33,314,769 33,314,769 (1,328,954) -4%
Intergov./ Shared Revenues 26,306,917 27,059,433 27,777,467 13,188,124 26,232,036 25,842,536 25,501,036 25,265,536 25,007,036 (1,545,431) -6%
Intergov./ Grants 5,059,143 5,786,094 15,069,246 2,123,400 4,983,424 4,654,662 4,635,410 4,666,646 4,698,393 (10,085,822) -67%
Licenses & Permits 1,735,375 1,895,139 2,041,857 946,745 2,077,890 2,177,040 2,290,587 2,409,062 2,534,116 36,033 2%
Charges for Services 77,616,101 79,633,410 88,703,724 41,543,335 90,903,869 91,060,668 91,269,126 91,473,284 91,679,934 2,200,145 2%
Fines, Forfeitures, and Fees 1,137,318 1,064,615 1,317,628 655,335 1,102,485 747,825 757,825 757,825 757,825 (215,143) -16%
Interest Earnings 1,960,479 4,352,557 6,180,605 3,068,143 3,148,908 2,732,735 2,450,333 2,191,260 2,002,519 (3,031,697) -49%
Debt Proceeds 43,629,978 23,645,347 1,472,985 - 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 2,856,091 194%
Donations 727,581 1,865,951 5,120,939 1,964,916 4,020,243 3,289,006 2,966,500 2,966,500 2,526,700 (1,100,696) -21%
Other Income 31,999,732 37,477,517 25,112,083 12,590,846 24,565,659 25,406,911 26,715,598 27,878,972 28,688,184 (546,424) -2%
Interfund Allocation Reimb 14,957,009 16,053,826 22,440,553 11,226,901 20,920,632 23,636,637 23,997,445 24,279,085 24,578,583 (1,519,921) -7%
Interfund Transfers In 48,664,234 45,853,517 53,334,890 33,262,259 54,823,103 46,391,409 45,767,053 44,265,381 43,088,392 1,488,213 3%
Total Revenue 359,290,460 358,188,759 365,820,279 184,981,157 347,904,419 341,505,578 344,022,864 344,872,228 345,266,261 (17,915,860) -5%
Expenditures by Activity
Mayor 825,705 871,313 1,074,749 452,314 1,640,947 1,685,061 1,711,357 1,737,118 1,763,532 566,198 53%
City Clerk 468,303 517,289 546,269 249,461 556,675 561,587 573,794 585,724 596,731 10,406 2%
Common Council 471,079 571,337 643,595 253,688 696,412 662,703 673,396 685,262 697,306 52,817 8%
General Government 43,699,330 49,898,947 63,408,483 27,823,722 56,170,834 56,692,604 57,705,565 58,818,191 59,252,816 (7,237,649) -11%
Public Works 75,322,558 71,980,584 114,551,347 34,500,646 89,650,761 84,333,244 83,341,216 83,466,610 83,614,820 (24,900,586) -22%
Police Department 44,024,825 45,965,092 48,313,787 22,599,888 47,431,066 48,254,704 48,051,711 48,459,923 49,009,485 (882,721) -2%
Fire Department 36,856,829 38,830,064 45,009,442 20,845,630 37,597,024 38,669,923 39,300,482 40,030,923 40,788,073 (7,412,418) -16%
Venues, Parks & Arts 25,162,939 27,105,087 54,242,824 17,946,226 26,846,263 26,805,590 26,949,993 27,212,482 27,187,069 (27,396,561) -51%
Community Investment 57,578,712 50,616,364 110,298,893 22,312,979 36,146,624 35,196,330 36,170,435 38,844,401 38,173,389 (74,152,269) -67%
Code Enforcement 3,228,468 3,813,177 5,495,325 2,008,337 4,830,021 5,052,628 5,171,044 5,241,160 5,272,292 (665,304) -12%
Human Rights 540,202 517,123 690,844 213,649 586,346 600,202 612,214 624,727 637,447 (104,498) -15%
Building Department 1,278,875 1,492,504 1,365,179 651,744 1,727,493 1,737,255 1,757,597 1,806,675 1,817,175 362,314 27%
Interfund Transfers Out 36,923,732 45,853,457 52,571,119 33,294,016 54,823,103 46,391,409 45,767,053 44,265,381 43,088,392 2,251,984 4%
Total by Activity 326,381,559 338,032,337 498,211,856 183,152,299 358,703,569 346,643,240 347,785,857 351,778,577 351,898,527 (139,508,287) -28%
Expenditures by Type
Personnel
Salaries & Wages 79,045,143 82,510,428 88,176,764 41,318,213 89,026,530 90,512,711 91,524,157 92,730,173 93,970,758 849,766 1%
Fringe Benefits 27,552,466 28,527,829 25,637,580 11,789,789 28,280,516 29,292,901 30,236,034 31,288,570 32,356,706 2,642,936 10%
Total Personnel 106,597,609 111,038,257 113,814,344 53,108,002 117,307,046 119,805,612 121,760,191 124,018,743 126,327,464 3,492,702 3%
Supplies 9,974,500 11,069,566 20,699,096 7,571,798 18,164,793 17,494,057 17,700,771 17,912,575 17,986,010 (2,534,303) -12%
Services & Charges
Professional Services 16,328,642 14,764,511 30,879,913 8,339,010 15,938,739 15,187,371 14,568,844 14,944,708 14,642,548 (14,941,174) -48%
Printing & Advertising 518,721 276,737 527,859 153,152 726,428 715,287 716,014 717,838 726,093 198,569 38%
Utilities 9,140,361 9,922,121 11,112,465 5,271,530 10,543,203 10,770,795 11,004,172 11,244,159 11,464,723 (569,262) -5%
Education & Training 415,992 376,863 547,796 177,156 679,205 673,245 673,344 674,921 676,018 131,409 24%
Travel 221,904 244,269 413,203 112,847 380,695 362,482 361,841 366,089 366,432 (32,508) -8%
Repairs & Maintenance 13,437,922 14,297,924 20,756,871 6,397,159 15,957,395 15,138,237 15,143,816 15,174,550 15,190,193 (4,799,476) -23%
Interfund Allocations 15,014,496 16,042,071 22,468,191 11,227,454 20,936,568 23,653,797 24,014,920 24,296,583 24,596,132 (1,531,623) -7%
Debt Service
Principal 37,678,341 24,040,080 26,819,696 10,277,543 25,731,257 25,537,584 24,251,580 23,011,065 24,067,342 (1,088,439) -4%
Interest & Fees 10,198,052 8,228,960 9,062,957 4,647,376 8,197,476 7,539,680 6,836,744 6,156,070 5,563,535 (865,481) -10%
Grants & Subsidies 4,227,987 6,737,003 15,332,628 2,331,665 7,316,991 7,279,991 7,279,991 7,179,991 6,979,991 (8,015,637) -52%
Insurance 14,795,478 16,775,265 18,077,561 9,027,969 18,709,652 19,527,138 20,384,264 21,282,994 22,225,391 632,091 3%
Interfund Transfers Out 36,923,732 45,853,457 52,571,119 33,294,016 54,823,103 46,391,409 45,767,053 44,265,381 43,088,392 2,251,984 4%
Other Services & Charges 11,535,321 13,151,817 19,094,522 5,742,673 11,955,188 12,043,303 12,225,840 12,498,799 12,460,776 (7,139,334) -37%
Total Services & Charges 170,436,949 170,711,077 227,664,781 96,999,552 191,895,900 184,820,319 183,228,423 181,813,148 182,047,566 (35,768,881) -16%
Operating Expenditures 287,009,058 292,818,900 362,178,221 157,679,353 327,367,739 322,119,988 322,689,385 323,744,466 326,361,040 (34,810,482) -10%
Capital 39,372,501 45,213,437 136,033,635 25,472,946 31,335,830 24,523,252 25,096,472 28,034,111 25,537,487 (104,697,805) -77%
Total Expenditures 326,381,559 338,032,337 498,211,856 183,152,299 358,703,569 346,643,240 347,785,857 351,778,577 351,898,527 (139,508,287) -28%
Net Surplus / (Deficit) 32,908,901 20,156,422 (132,391,577) 1,828,858 (10,799,150) (5,137,662) (3,762,993) (6,906,349) (6,632,266)
Beginning Cash Balance 234,098,978 291,289,923 313,076,644 183,047,680 171,269,453 166,131,791 162,368,797 155,462,448
Cash Adjustments 24,282,045 1,630,298 2,362,613 (979,077) - - - -
Ending Cash Balance 291,289,923 313,076,644 183,047,680 171,269,453 166,131,791 162,368,797 155,462,448 148,830,183
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
All Funds
55
City of South Bend, Indiana 2020 Budget
Detailed Financial Discussion
Revenue
Summary
Total revenue for the City of South Bend is estimated at $347,904,419 for 2020, which is a 5% decrease from total
estimated revenue of $365,541,362 for 2019. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2018
Actual
2019
Amended
Budget
2020
Adopted
Budget
Budget
Variance
2019-2020
Percentage
Change
Property Taxes $80,788,795 $82,604,579 $77,482,325 ($5,122,254) –6%
Local Income Taxes 32,712,559 34,643,723 33,314,769 (1,328,954) –4%
Other Taxes 27,059,433 27,528,550 26,262,036 (1,266,514) –5%
Grants/Intergovernmental 5,786,094 15,069,246 4,983,424 (10,085,822) –67%
Licenses & Permits 1,895,139 2,041,857 2,077,890 36,033 +2%
Charges for Services 79,633,410 88,703,724 90,903,869 2,200,145 +2%
Fines, Forfeitures, and Fees 1,064,615 1,317,628 1,102,485 (215,143) –16%
Interest Earnings 4,352,557 6,180,605 3,148,908 (3,031,697) –49%
Debt Proceeds 23,645,347 1,472,985 4,329,076 2,856,091 +194%
Donations 1,865,951 5,120,939 4,020,243 (1,100,696) –21%
Payment in Lieu of Taxes 6,332,487 6,340,990 6,221,791 (119,199) –2%
Other Income 37,477,517 25,082,083 24,535,659 (546,424) –2%
Interfund Allocations 16,053,826 22,440,553 20,920,632 (1,519,921) –7%
Interfund Transfers In 39,521,030 46,993,900 48,601,312 1,607,412 +3%
Total Revenue $358,188,759 $365,541,362 $347,904,419 ($17,636,943) –5%
The City does not anticipate receiving as much in grant funding in 2020 as it did in 2019. The City was awarded
$5 million from the Indiana Regional Cities Initiative to be used towards improvements to the City’s parks (2018-2019)
and $2.3 million from the federal governmental for lead testing (2019). Due to uncertainty with grant programs with
various federal and state agencies, the City is conservatively budgeting in this area.
Several bonds were issued in 2018, accounting for $17 million of the debt proceeds. In 2019 and 2020, debt proceeds
are budgeted for vehicle/equipment capital leases. No new bond debt is budgeted for 2020.
Interest earnings significantly increased from 2018 to 2019 due to favorable interest rates and high cash reserves. Even
though actual interest earnings continue to rise, the City budgets interest earnings conservatively.
Donations are forecasted to decrease from 2019 to 2020 due to large, one-time donations received during 2019:
$100,000 from the St Joseph County Chamber of Commerce for wayfinding signage, $125,000 from the Robert & Clara
Milton Charitable Trust Foundation for the South Bend Green Corps Senior Home Energy Improvements Project,
$100,000 from the Pokagon Band of the Potawatomi for the Bowman Creek Project, $1,000,000 from the Judd Leighton
Foundation for Howard Park Renovation Project.
Other Income includes many one-time sources of revenue such as property and fixed asset sales, miscellaneous
reimbursements, and insurance claims. The City received several large reimbursements during 2018. As a result, Other
Income was conservatively budgeted for 2019 and 2020.
The following is a discussion of major revenue categories and trends:
56
City of South Bend, Indiana 2020 Budget
Property Taxes – $77,482,325 – 22.3%
Property taxes are based on the net assessed valuation of real and personal property in the City multiplied by the tax
rate as determined by the Indiana Department of Local Government Finance. Property taxes are an important source
of revenue for the General Fund, Parks & Recreation Fund, Cumulative Capital Development Fund, 2017 Park Bond
Debt Service Fund, and Tax Increment Financing (TIF) Funds.
In 2008, the State of Indiana passed a law known as the “circuit breaker” property tax reform. The law limited the
amount of property taxes paid to a fixed percentage of gross assessed valuation—1% for homestead/residential,
2% for rental, 3% for commercial/personal property. While property owners benefited from the property tax caps
reduction, local governments lost a substantial amount of tax revenue. However, a special exemption was made for St.
Joseph County (where the City is located) due to the amount of outstanding debt backed by property tax revenue. At
the end of 2019, the exemption will end. In 2020, the City will be subject to the full effect of the property tax caps,
losing approximately $5.1 million in tax revenue.
Civil City Funds TIF Funds
Total Property Tax
Collections
2010 Actual $49,710,529 $27,578,275 $77,288,804
2011 Actual $48,218,718 $24,743,455 $72,962,172
2012 Actual $48,843,403 $24,061,128 $72,904,531
2013 Actual $45,189,966 $24,790,322 $69,980,288
2014 Actual $45,002,931 $27,031,090 $72,034,021
2015 Actual $46,171,932 $24,742,902 $70,914,835
2016 Actual $49,067,532 $27,640,882 $76,708,415
2017 Actual $49,858,701 $27,277,646 $77,136,347
2018 Actual $51,877,631 $28,911,164 $80,788,795
2019 Actual $55,470,558 $27,134,021 $82,604,579
2020 Estimated $50,565,864 $26,916,461 $77,482,325
0
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
$70 M
$80 M
$90 M
Property Tax Collections
TIF
Funds
Civil City
Funds
57
City of South Bend, Indiana 2020 Budget
Local Income Taxes – $33,314,769 - 9.6%
Local income taxes are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then
allocated to the local governmental units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—certified
shares (COIT) (.6% of wages), economic development (CEDIT) (.4% of wages), and public safety (PS LOIT) (.25% of
wages). In addition, the Saint Joseph County has adopted the Property Tax Replacement LIT (.5% of wages) that results
in no direct revenue to the City but does reduce circuit breaker property tax losses.
During 2012, the State of Indiana made a one-time payment of additional LIT to make up for some prior state
accounting errors. In 2016, the State of Indiana made a one-time special distribution of local income tax revenue to be
used for road projects ($4,217,550) and added to the City’s Rainy Day Fund ($1,405,850).
2020 values are certified values from the Department of Local Government Finance. LIT revenue has been strong in
recent years as the local economy continues to improve. However, the City is not projecting this increase to continue
in future years. Therefore, all projections subsequent to 2020 are assuming a zero percent increase:
CEDIT COIT PS LOIT Total
2013 Actual $8,177,352 $7,846,939 $5,892,386 $21,916,677
2014 Actual $8,796,821 $8,645,811 $6,380,029 $23,822,661
2015 Actual $9,181,206 $8,859,912 $6,466,190 $24,507,308
2016 Actual $9,594,602 $9,454,023 $6,791,160 $25,839,785
2017 Actual $10,433,361 $10,459,265 $7,467,618 $28,360,244
2018 Actual $10,992,076 $11,430,876 $7,851,541 $30,274,493
2019 Actual $12,558,746 $12,879,847 $9,205,130 $34,643,723
2020 Estimated $12,107,665 $12,440,774 $8,766,330 $33,314,769
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
$40 M
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Estimate
Local Income Taxes
PS LOIT
COIT
CEDIT
58
City of South Bend, Indiana 2020 Budget
Charges for Services – $90,903,869 – 26.1%
Charges for services are fees charged by the City’s enterprise funds (i.e. Wastewater, Water Works, Solid Waste, and
Century Center convention facility) and certain governmental funds (i.e. Parks & Recreation) for services provided.
Most fees charged have remained fairly consistent in recent years with the exception of the fees charged by Wastewater
that increased each year through 2016 in order to finance capital improvements to wastewater plant and collection
system in response to an EPA-mandated consent decree agreed to by the City.
In 2017, the South Bend Water Works undertook the lengthy process of requesting a water rate increase through the
Indiana Office of Utility Consumer Counselor (OUCC). In March 2017, the Utility Commission approved a water rate
increase in two phases: phase 1 - 22% over 12 months, phase 2 - 22% over 12 months. This was the first water rate
increase in more than 10 years for the City. The increase will allow for continued maintenance and improvement of the
water infrastructure. The final phase of the water rate increase will conclude in March 2020.
Total charges for services revenue for the utilities are as follows:
Water Utility Wastewater Storm Sewer Solid Waste Total
2013 Actual $13,803,650 $32,243,859 $0 $4,866,862 $50,914,371
2014 Actual $13,251,654 $33,930,237 $0 $4,936,737 $52,118,628
2015 Actual $13,121,588 $36,513,682 $0 $5,003,801 $54,639,071
2016 Actual $13,626,106 $38,347,604 $0 $5,511,281 $57,484,992
2017 Actual $13,658,131 $38,869,484 $0 $5,346,176 $57,873,790
2018 Actual $15,614,014 $39,844,580 $0 $5,408,816 $60,867,409
2019 Estimated $19,058,930 $38,452,644 $600,000 $5,503,472 $63,615,046
2020 Budget $19,519,036 $39,625,782 $1,041,360 $5,604,450 $65,790,628
Fund Type
2020
Revenue
Budget
% of
Total
Utilities $65,790,628 72.4%
Central Services 8,304,859 9.1%
General Fund 5,450,877 6.0%
Century Center 3,590,320 4.0%
Parks & Recreation 3,036,794 3.3%
EMS 1,801,814 2.0%
Other 1,646,600 1.8%
Parking Garages 1,281,977 1.4%
Total $90,903,869 100.0%
72.4%
9.1%
6.0%
4.0%
3.3%
2.0%1.8%1.4%
59
City of South Bend, Indiana 2020 Budget
Gasoline Taxes – $5,621,962 – 1.6%
Distributions of gasoline tax revenue are made monthly by the Indiana Department of Revenue to the City for use in
the construction, operation and maintenance of streets. Distributions are based on a formula that takes into account
population, road and street mileage and other factors. Gasoline tax revenue helps fund the Motor Vehicle Highway
Fund and the Local Roads & Streets Fund.
Effective July 1, 2017, the State of Indiana increased the gas tax by 10 cents per gallon to raise extra funds to repair the
state’s roads and bridges. Despite this increase, the City's gas tax revenue decreased from 2018 to 2019 due to changes
to the State's distribution formula which keeps more funds at the State level. Revenue is forecasted conservatively given
the current conditions.
Wheel Tax Revenue – $2,000,000 - 0.57%
Effective January 1, 2004, Saint Joseph County enacted a wheel tax of $25 per year for most vehicles registered in the
county. The wheel tax revenue is collected by the State of Indiana and distributed periodically to the local governmental
units in the county based on a formula. Wheel tax revenue helps fund the Motor Vehicle Highway Fund and has
remained fairly consistent from year to year. Due to the inconsistent nature of receipts from funds from the State,
revenues tend to fluctuate year-over-year.
$4,007,993
$4,699,712 $4,724,887 $4,687,007
$5,163,733
$6,545,553 $6,210,894 $5,621,962
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Estimated
Gasoline Tax
$2,045,213
$1,637,707
$2,135,441 $2,006,547
$2,211,731 $2,152,758 $2,065,786 $2,000,000
0
$1 M
$1 M
$2 M
$2 M
$3 M
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Estimated
Wheel Tax
60
City of South Bend, Indiana 2020 Budget
Payment in Lieu of Taxes – $6,221,791 – 1.8%
Payment in lieu of tax (PILOT) revenue is received as an internal charge to the City’s Water Works and Wastewater
utility funds. PILOT is computed as the net book value of the capital assets of the utilities multiplied by the property
tax rate. The PILOT revenue collected cannot exceed the amount of property taxes that would have been levied if the
utilities were subject to property taxation.
In 2017, it was decided to revise the calculation of the charge to limit each paying entity to the maximum 3% rate they
would receive should the entity be a tax paying business and that all PILOT charges would be deposited directly into
the General Fund.
To budget PILOT revenue, the City calculates the max allowable PILOT revenue and compares it to the prior year’s
PILOT revenue increased by 2%. The lesser of these values becomes the PILOT revenue for the next year. In 2019,
the max PILOT was less than a 2% increase.
Total payment in lieu of tax (PILOT) revenue is as follows:
0
$1 M
$2 M
$3 M
$4 M
$5 M
$6 M
$7 M
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Budget
Payment in Lieu of Taxes (PILOT)
General
Fund
Parks &
Recreation
Football Hall
of Fame
Cumulative
Capital
Development Total
2013 Actual $3,503,778 $696,009 $71,468 $40,055 $4,311,310
2014 Actual $3,671,422 $729,389 $85,677 $46,692 $4,533,180
2015 Actual $4,282,212 $884,835 $220,578 $52,191 $5,439,816
2016 Actual $4,620,384 $926,268 $112,116 $53,040 $5,711,808
2017 Actual $6,208,332 $0 $0 $0 $6,208,332
2018 Actual $6,332,487 $0 $0 $0 $6,332,487
2019 Actual $6,340,990 $0 $0 $0 $6,340,990
2020 Budget $6,221,791 $0 $0 $0 $6,221,791
61
City of South Bend, Indiana 2020 Budget
City Administration/IT Allocation – $13,686,537 – 3.93%
The General Fund charges an administration fee to all departments to cover a portion of the general and administrative
costs of the Mayor’s Office, City Clerk’s Office, Common Council, Administration & Finance (Controller’s Office and
Human Resources), and Legal Department. The costs of these “overhead” departments are paid from the General Fund
and charged back to other funds based on their respective adopted expenditure budgets (City Administration Fee). Prior
to 2017, the City administration fee was only allocated to non-general fund departments. However, in an effort to
understand the full cost of service for all departments, this fee was calculated and charged back to all departments
beginning in 2017. The allocations are charged on a monthly basis.
In 2017, IT related costs for all departments were consolidated into a single fund (#279) in order to better understand
the technology costs throughout the City. The IT allocation encompasses 100% of the budgeted expenditures in that
fund. IT functions including 311 Call Center, telephone, GIS and general technology expenditures (IT/Innovation
employees, computer refresh program, etc.) are allocated between the City departments based on various criteria
including number of devices, number of user licenses, departmental specific software, and more. The allocations are
charged monthly and deposited into the IT internal service fund (#279).
In recent years, IT costs have come in significantly under budget. The amount allocated to departments was greater
than the amount spent which resulted in a growing cash balance in the fund. For 2020, the IT costs allocated to
departments will be less than the 2020 budgeted expenditures, thus spending down the cash reserves in this fund.
Total City Administration/IT Allocation revenue is as follows:
Administration Technology
2013 Actual $3,228,996 $0
2014 Actual $3,470,989 $0
2015 Actual $3,642,955 $0
2016 Actual $3,824,590 $0
2017 Actual $4,976,976 $5,167,452
2018 Actual $5,428,374 $6,788,985
2019 Actual $6,005,300 $7,991,331
2020 Budget $7,029,607 $6,656,930
Investment Earnings – $3,148,908 - 0.91%
Interest rates earned on City cash reserves and investments have been between 1% to 2% per year on average. The City
has a custodial investment agreement with a local financial institution to manage its investments in a professional
manner. One of the goals of the investment manager is to increase yields over what a normal certificate of deposit
would pay. Investment earnings increased in 2013-2017 as the City has accumulated additional cash reserves and has
authorized the investment manager to invest a certain percentage of the portfolio in 2-5 year maturities. The City is
limited by state law to only invest in fixed income instruments. 2018 and 2019 saw high returns due to high cash reserves.
Due to the forecasted spend-downs in cash reserves, the City is budgeting investment earnings conservatively.
Total investment earnings revenue is as follows:
2013 Actual $1,119,139
2014 Actual $1,025,058
2015 Actual $1,769,890
2016 Actual $1,925,350
2017 Actual $1,960,479
2018 Actual $4,352,557
2019 Estimated $6,180,605
2020 Budget $3,148,908
62
City of South Bend, Indiana 2020 Budget
Other Revenue
The City collects a variety of other revenue including hotel/motel tax, certified technology park funding, internal charges
to other City funds (i.e. liability insurance premiums), commercial vehicle excise tax, auto excise tax, cable television
franchise fees, community development block grants, community support from a local university, bond proceeds and
other revenue. The revenue collection is monitored on a monthly basis and a report of revenue and expenditures is
prepared monthly by the Department of Administration & Finance and distributed to the Mayor, Administration
Officials, Department Heads, Fiscal Officers and the Common Council. The monthly financial report is also posted to
the City website.
2020 Budget Revenue Summary
Revenue by Type – All Funds
Revenue Type
2020
Adopted
Budget
Percent of
Total
Charges for Services $ 90,903,869 26.13%
Property Taxes 77,482,325 22.27%
Transfers In / Allocations 75,743,735 21.77%
Local Income Taxes 33,314,769 9.58%
Other Income 27,746,034 7.98%
Other Taxes 26,232,036 7.54%
Grants/Intergovernmental 4,983,424 1.43%
Debt Proceeds 4,329,076 1.24%
Donations 4,020,243 1.16%
Interest Earnings 3,148,908 0.90%
Total Revenues $ 347,904,419 100.00%
26.13%
Charges for
Services
22.27%
Property Taxes
21.77%
Transfers In /
Allocations
9.58%
Local Income
Taxes
7.98%
Other Income
7.54%
Other Taxes
1.43%
Grants/ Intergov.
1.24%
Debt Proceeds
1.16%
Donations 0.90%
Interest Earnings
63
City of South Bend, Indiana 2020 Budget
Detailed Financial Discussion
Capital Expenditures
Capital Budgeting
The City budgets for capital assets using a 5-year forecast, asking each department to consider its capital needs over this
period based upon the expected lives of the equipment and infrastructure. Budgeting for constructed items, such as
infrastructure projects, can be challenging because there are many factors that can change the shape of the cash flows
throughout the project. Delays in construction due to weather are common in Northern Indiana.
All capital items are required to have a payment method assigned to them:
Cash – Capital items purchased outright with City cash.
Capital Lease – Capital items purchased with lease proceeds. Typically, capital leases are paid off over a 4 to 5-
year time period. Cash is not impacted as heavily in any particular year.
Bond Proceeds – Capital projects paid for by proceeds from a bond. Typically, bonds are paid off over the
useful life of the capital project (e.g. 20 years for infrastructure projects) such that cash is not impacted as
heavily in any particular year.
Contributed Capital – Capital items not purchased with City cash.
The worksheets for the budget include a template to aid fiscal officers in estimating annual principal and interest
payments and these amounts are included in the departments’ debt service principal and interest budget. These
distinctions are necessary since our budget documents are developed with an eye toward the cash balance in each fund.
Analysis is performed throughout the budget process to ensure capital costs are properly incorporated into the budget.
The trends in capital acquisitions by department are reviewed to alert the administration to any unexpected changes in
capital acquisition requests and allow administration to address those changes as needed.
Capitalization Policy
Assets will be capitalized where
ownership title is held by the City of South Bend,
the acquisition cost of the item exceeds the City’s capitalization threshold, and
the item has a useful life in excess of one (1) year.
Asset Category Capitalization Threshold
Land All land is capitalized
Infrastructure $250,000
Buildings & Building Improvements $100,000
Land Improvements $100,000
Intangibles $100,000
Motor Vehicles $ 10,000
Machinery & Equipment $ 10,000
Furniture & Fixtures $ 10,000
64
City of South Bend, Indiana 2020 Budget
Financial Impact of Capital Investment – Initial Investment
Capital Leases are favored by enterprise funds and those funds with relatively steady revenue streams and are used for
routine replacement for larger items such as vehicles. Typically, capital financed through lease funding is routine and
replacement items which do not typically require additional maintenance costs. Capital leases are paid off over 4 to 5-
year time periods.
Cash Purchases are used for smaller routine purchases from funds with adequate cash flow to cover the purchases.
Typical cash purchases include individual replacement vehicles, infrastructure improvements which are routine in nature
or covered by grant funds and smaller land maintenance projects. Typically, capital financed through cash funding is
routine and replacement items which do not typically require additional maintenance costs.
Bond Financing is used for large, one-time or infrequent acquisitions infrastructure improvement (“Smart Streets”
and the City’s Long-Term Control Plan for sewer control) and large building projects (new fire stations and other City
buildings). These expenditures are usually made from funds with limited revenue streams and are not expected to
require ongoing financial resources beyond basic maintenance. These purchases are considered carefully to ensure that
a) the funding source can support these expenditures, b) there is an adequate Return on Investment (ROI) for the
expenditures, and c) the ongoing maintenance of the project can be supported either by additional revenue streams
created by the project or by other resources of the City.
Financial Impact of Capital Investment – Ongoing Operational Impact
Most the capital purchases or leases are not expected to have a significant impact on the ongoing operating budget.
Generally, this is because the additional maintenance costs associated with capital assets is often offset by improvements
in assets that therefore require less maintenance. For example, many new park projects will require additional
maintenance (for example, the expansion of an existing park grounds, which requires more frequent mowing, watering,
etc.). However, the improvements which will require more maintenance will be offset by the improvements which will
require less maintenance (for example, the replacement of an old building).
However, there are several that will have an impact, and that impact may be positive (i.e. a reduction in operational cost
through automation, efficiencies, etc.) or negative (i.e. an increase in operational cost due to additional assets requiring
ongoing maintenance).
Example of positive impact to operating budget from capital expenditures
o The purchase of certain CNG vehicles for Public Works and Public Safety is expected to result in
reduced fuel costs, but the actual benefit is difficult to quantify. There are no anticipated changes in
City personnel due to these capital expenditures. Certain Information Technology purchases like the
computer refresh program will lead to employee time savings and productivity improvement.
Example of negative impact to operating budget from capital expenditures
o The addition of playground equipment in many of the city’s parks is expected to increase attendance
of those parks, which raises their maintenance level due to more trash collection, increased vandalism,
and more frequent mowing/watering requirements.
Each individual capital project is assessed separately for operational impact, and significant operational impacts are built
into the operational five-year budget forecasts. Although not presented separately, these impacts are already taken into
account in the numbers presented in the fund information schedules and the five-year operational forecasts in each
fund.
The following pages detail the capital outlays anticipated in detail by department.
65
City of South Bend, Indiana 2020 Budget
Five-Year Capital Improvement Plan Summary
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Administration & Finance 302,271 - 11,928 11,928 11,928 338,055
Century Center 2,210,000 20,000 20,000 20,000 20,000 2,290,000
Code Enforcement 80,000 180,000 225,000 195,000 - 680,000
Community Investment 10,213,454 10,731,314 11,945,741 14,573,515 12,317,451 59,781,475
Fire 1,920,000 3,400,000 880,000 475,000 1,400,000 8,075,000
Legal - 10,000 - - - 10,000
Morris / Palais 40,000 11,040,000 40,000 40,000 40,000 11,200,000
Parking 190,000 260,000 190,000 260,000 - 900,000
Parks 294,116 - - - - 294,116
Police 3,360,000 1,405,000 1,405,000 1,405,000 1,405,000 8,980,000
Solid Waste 545,000 375,000 385,000 395,000 405,000 2,105,000
Streets 8,277,515 6,819,949 5,075,039 5,154,904 4,824,531 30,151,938
Sustainability - 509,696 509,696 509,696 509,696 2,038,784
Wastewater 8,486,000 9,020,000 3,940,000 3,460,000 3,112,000 28,018,000
Water Works 3,142,000 3,152,692 2,441,000 2,596,000 2,639,000 13,970,692
Grand Total 39,060,356 46,923,651 27,068,404 29,096,043 26,684,606 168,833,060
Type 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Building & Building Improvements 4,847,271 12,086,363 916,363 986,363 726,363 19,562,723
Land & Land Improvements 125,000 1,250,000 - - - 1,375,000
Machinery & Equipment 695,000 2,490,000 970,000 310,000 365,000 4,830,000
Utilities & Infrastructure 27,013,454 26,919,062 21,247,402 23,648,676 20,814,299 119,642,893
Vehicles 6,379,631 4,178,226 3,934,639 4,151,004 4,778,944 23,422,444
Grand Total 39,060,356 46,923,651 27,068,404 29,096,043 26,684,606 168,833,060
Funding Source 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Bonds - 5,000,000 - - - 5,000,000
Capital Lease 4,616,631 3,593,922 4,048,335 3,703,200 4,467,640 20,429,728
Cash 32,253,725 38,329,729 23,020,069 25,392,843 22,216,966 141,213,332
Contributed Capital 2,190,000 - - - - 2,190,000
Grand Total 39,060,356 46,923,651 27,068,404 29,096,043 26,684,606 168,833,060
Capital Asset Data 2018
Depreciation
12/31/18
NBV
Governmental Activities General Government 41,409 607,965
Public Safety 2,590,532 31,050,504
Streets & Infrastructure 13,519,668 164,828,120
Culture & Recreation 2,839,197 49,434,822
Economic Development 533,705 18,870,475
Internal Service Funds 131,824 1,285,927
19,656,335 266,077,813
Business-Type Activities Emergency Medical Service 494,269 4,263,729
Water Works 2,012,849 54,314,734
Wastewater 7,337,086 153,078,287
Century Center 1,045,231 17,034,294
Building Department 183,236 1,927,616
Parking Garage 211,743 4,014,130
Solid Waste 774,998 3,846,097
12,059,412 238,478,887
Grand Total 31,715,747 504,556,700
Note: Depreciation is a non-cash item that is not
budgeted. Depreciation expense, however, is a rough
indicator of the amount of capital spending that a local
government must make to keep capital assets at
minimally acceptable service levels.
2020 Budget: Capital Improvement Plan
66
City of South Bend, Indiana 2020 Budget
Five-Year Capital Improvement Plan Detail
The table below lists planned capital investment by department. The timeframes are approximate and subject to change.
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Administration & Finance
(1) Service Truck - Sample Street Garage - - 11,928 11,928 11,928 35,784
County-City Bldg Elevator Project 302,271 - - - - 302,271
Administration & Finance Total 302,271 - 11,928 11,928 11,928 338,055
Century Center
Bendix Theater Esports Arena 2,000,000 - - - - 2,000,000
Emergency Generator 150,000 - - - - 150,000
Misc. Upgrades 20,000 20,000 20,000 20,000 20,000 100,000
Trash Compactor 40,000 - - - - 40,000
Century Center Total 2,210,000 20,000 20,000 20,000 20,000 2,290,000
Code Enforcement
(1) NEAT Crew - Dump Truck - 80,000 - 85,000 - 165,000
(1) NEAT Crew - Lightning Loader - - 225,000 - - 225,000
(1) NEAT Crew - Loader - 100,000 - 110,000 - 210,000
(2) 1/2 Ton Extended Cab 4X4 Pickup 80,000 - - - - 80,000
Code Enforcement Total 80,000 180,000 225,000 195,000 - 680,000
Community Investment
Alley stabilization pilot program 50,000 50,000 50,000 50,000 50,000 250,000
Building Dept - (2) SUV w/CNG 50,000 - - 26,500 - 76,500
Burke Building Stabilization project 100,000 - - - - 100,000
Chocolate Factory Sewer 42,692 - - - - 42,692
Complete Streets Transportation 180,000 180,000 180,000 180,000 180,000 900,000
East Bank Parking Analysis 250,000 - - - - 250,000
Elm Streetscape 374,000 - - - - 374,000
Other Projects TBD 7,166,762 10,501,314 11,715,741 14,317,015 12,087,451 55,788,283
Western Avenue - East of Walnut 2,000,000 - - - - 2,000,000
Community Investment Total 10,213,454 10,731,314 11,945,741 14,573,515 12,317,451 59,781,475
Fire
(1) Heave Rescue Truck - - - - 1,000,000 1,000,000
(1) Medic - New 280,000 - - - - 280,000
(1) Mid-Size Sedan Hybrid 30,000 - - - - 30,000
(1) Used SUV -command/support 30,000 - - 75,000 - 105,000
(2) Pumpers 1,000,000 - - - - 1,000,000
Building Improvements - Roofs/Parking 250,000 250,000 250,000 250,000 250,000 1,250,000
Cardiac Monitors 180,000 - 180,000 - - 360,000
Fire Station #12 - 3,000,000 - - - 3,000,000
Personnel Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Self-Contained Breathing Apparatus - - 300,000 - - 300,000
Specialty Team Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Fire Total 1,920,000 3,400,000 880,000 475,000 1,400,000 8,075,000
67
City of South Bend, Indiana 2020 Budget
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Legal
Office Update - 10,000 - - - 10,000
Legal Total - 10,000 - - - 10,000
Morris / Palais
Communications: Audio Visual - 250,000 - - - 250,000
Communications: Radios/ Ticket Scan - 50,000 - - - 50,000
Communications: Wireless Network - 100,000 - - - 100,000
Electrical: Lighting System - 300,000 - - - 300,000
Electrical: Show Power - 100,000 - - - 100,000
Electrical: Electrical Panels / Cords - 50,000 - - - 50,000
Equipment: Fixed Seating - 1,000,000 - - - 1,000,000
Equipment: Janitorial/Cleaning
Equipment - 50,000 - - - 50,000
Equipment: Office Furniture - 50,000 - - - 50,000
Equipment: Soft Goods - 135,000 - - - 135,000
Equipment: Stage Rigging - 100,000 - - - 100,000
Equipment: Staging / Risers - 50,000 - - - 50,000
Equipment: Tables And Chairs - 50,000 - - - 50,000
Fountain / Plaza - 1,250,000 - - - 1,250,000
General Building: Box Office Reno - 300,000 - - - 300,000
General Building: Carpet - 200,000 - - - 200,000
General Building: Concrete Floor - 1,000,000 - - - 1,000,000
General Building: Doors, Windows - 100,000 - - - 100,000
General Building: Roofing - 500,000 - - - 500,000
General Building: Stage/Ballroom Floor - 100,000 - - - 100,000
HVAC/Mechanical: Chillers - 700,000 - - - 700,000
HVAC/Mechanical: Custom Trane Unit - 500,000 - - - 500,000
HVAC/Mechanical: Boilers - 325,000 - - - 325,000
HVAC/Mechanical: Heat Pumps - 780,000 - - - 780,000
HVAC/Mechanical: Pumps - 200,000 - - - 200,000
HVAC/Mechanical: Rooftop Units - 900,000 - - - 900,000
HVAC/Mechanical: Controls - 100,000 - - - 100,000
Plumbing: Fixtures - 50,000 - - - 50,000
Plumbing: Restroom Upgrades - 435,000 - - - 435,000
Safety / Fire: Fire Alarm Upgrade - 150,000 - - - 150,000
Safety / Fire: Main Back-Up Generator - 800,000 - - - 800,000
Safety / Fire: Security System / CCTV - 175,000 - - - 175,000
Safety / Fire: Sprinkler System Upgrade - 100,000 - - - 100,000
Theatrical Equipment 40,000 40,000 40,000 40,000 40,000 200,000
Vehicles: Man-Lift - 50,000 - - - 50,000
Morris / Palais Total 40,000 11,040,000 40,000 40,000 40,000 11,200,000
Parking
Parking Garage Upgrades 190,000 260,000 190,000 260,000 - 900,000
Parking Total 190,000 260,000 190,000 260,000 - 900,000
Parks
(1) 78" V-Blade for Kubota 3,000 - - - - 3,000
(1) E35 25HP ZTS Bobcat 44,724 - - - - 44,724
68
City of South Bend, Indiana 2020 Budget
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
(1) Multi Force w/60" Deck, Plow 12,412 - - - - 12,412
(1) Multi Force w/60" Deck & Broom 18,279 - - - - 18,279
(1) New Genie GR20 Scissor Lift 12,700 - - - - 12,700
(1) Used 6-Person Golf Cart 4,000 - - - - 4,000
(1) Workman 20,000 - - - - 20,000
(2) Sand Pro or Equivalent 25,000 - - - - 25,000
(3) Snow Equipment for Sidewalks 54,000 - - - - 54,000
Athletic courts resurfacing 100,000 - - - - 100,000
Parks Total 294,116 - - - - 294,116
Police
(2) Strategic Focus Unit Cars 45,000 - - - - 45,000
(2) Undercover Cars 45,000 45,000 45,000 45,000 45,000 225,000
(34) Police Cars 1,360,000 1,360,000 1,360,000 1,360,000 1,360,000 6,800,000
Forensic Microscope 70,000 - - - - 70,000
Lab Information System Management 65,000 - - - - 65,000
Parking Lot Sealed 25,000 - - - - 25,000
Roof Replacement 1,400,000 - - - - 1,400,000
Solar Panels on The Roof 350,000 - - - - 350,000
Police Total 3,360,000 1,405,000 1,405,000 1,405,000 1,405,000 8,980,000
Solid Waste
(1) Bobcat 10,000 - - - - 10,000
(1) Front Load Dedicated CNG Unit 365,000 375,000 385,000 395,000 405,000 1,925,000
Fleet hardware/software system 170,000 - - - - 170,000
Solid Waste Total 545,000 375,000 385,000 395,000 405,000 2,105,000
Streets
(1) "A" Truck 10,017 20,034 20,034 20,034 20,034 90,153
(1) 1-Ton Utility Truck (Unit 211) - - - 72,240 - 72,240
(1) 3/4-Ton Pickup - - 54,125 - - 54,125
(1) 3/4-Ton Pickup w/ext cab, V-plow 56,550 12,264 12,264 12,264 12,264 105,606
(1) 5-Yard Front End Loader - 275,000 - - - 275,000
(1) 9-Ton Roller w/trailer - - 150,000 - - 150,000
(1) Alley Maintainer - 153,700 - - - 153,700
(1) Bucket Truck 165,000 35,784 35,784 35,784 35,784 308,136
(1) Forklift - 150,000 - - - 150,000
(1) Paver - - - 450,000 - 450,000
(1) Road Patcher - - 210,000 - - 210,000
(1) Single Axle Dump Truck - 168,317 - - - 168,317
(1) Skid Loader - - - - 100,000 100,000
(1) Tack Distributor Truck - - - 200,000 - 200,000
(1) Tandem Axle Dump Truck - 234,623 - 246,750 - 481,373
(13) Leaf Boxes 90,948 19,724 19,724 19,724 19,724 169,844
(2) 3/4-Ton Pick Up - - - - 120,930 120,930
(2) Tandem Axle Dump Truck 460,000 99,780 574,780 99,780 99,780 1,334,120
(3) Compressors - - - - 60,000 60,000
(3) Tandem Axle Dump Truck - - - - 712,500 712,500
Cleveland Ameritech Bypass 2,000,000 - - - - 2,000,000
Cross Streets - 1,500,000 - - - 1,500,000
69
City of South Bend, Indiana 2020 Budget
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
Ironwood/Corby/Rockne Intersection 500,000 - - - - 500,000
Other Projects TBD 2,595,000 1,250,000 1,100,000 1,100,000 1,100,000 7,145,000
Road Improvement Projects - 500,723 498,328 498,328 143,515 1,640,894
Traffic Calming Devices 400,000 400,000 400,000 400,000 400,000 2,000,000
Various Street Paving Projects 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000
Streets Total 8,277,515 6,819,949 5,075,039 5,154,904 4,824,531 30,151,938
Sustainability
LED Streetlight Upgrades - 53,333 53,333 53,333 53,333 213,332
VPA Four Winds Field GESC - 113,333 113,333 113,333 113,333 453,332
VPA Morris-Palais GESC - 306,666 306,666 306,666 306,666 1,226,664
VPA Parks & Trails GESC - 36,364 36,364 36,364 36,364 145,456
Sustainability Total - 509,696 509,696 509,696 509,696 2,038,784
Wastewater
(1) 3/4 Ton Cargo Van, CNG 36,000 40,000 - - 30,000 106,000
(1) 3/4 Ton Pick up w/ plow 40,000 - - 70,000 47,000 157,000
(1) Back Hoe - - - 200,000 - 200,000
(1) Chipper - - - - 40,000 40,000
(1) Excavator - - 250,000 - - 250,000
(1) Front End Loader 310,000 - - - - 310,000
(1) Horizontal Grinder - - 300,000 - - 300,000
(1) Hydro-Excavator 275,000 - - - - 275,000
(1) Mule Utility Cart - - - 15,000 - 15,000
(1) Phoenix Power Screen - 350,000 - - - 350,000
(1) Portable Generator - - - 120,000 - 120,000
(1) Pressure Washer - 10,000 - - - 10,000
(1) Skid Loader w/attachments & trailer - 125,000 - - - 125,000
(1) Utility Cart 15,000 15,000 - - 15,000 45,000
(1) Vactor/Jet Rodder - - - - 300,000 300,000
(2) Compressors 120,000 - 120,000 - - 240,000
(2) Pickup Truck w/ext cab, 3/4 Ton - 70,000 - - - 70,000
(2) Pickup Truck w/standard cab, 3/4 T 65,000 - - 65,000 65,000 195,000
(2) Sweeper, Vacuum 550,000 660,000 - - - 1,210,000
(3) Transit Connect Van - - 20,000 40,000 - 60,000
CSO Projects: CSO 022, 001, & 044 - 5,000,000 - - - 5,000,000
Misc Stormwater Projects 825,000 1,000,000 1,000,000 1,000,000 1,000,000 4,825,000
CSO Projects: Inglewood (CSO 001) 220,000 - - - - 220,000
Storm Sewer Replacement at Bendix 155,000 - - - - 155,000
Wanaco Solar arrow board - - - - 15,000 15,000
Wastewater Treatment Plant WWTP 5,875,000 1,750,000 2,250,000 1,950,000 1,600,000 13,425,000
Wastewater Total 8,486,000 9,020,000 3,940,000 3,460,000 3,112,000 28,018,000
Water Works
(1) Arrow Board - 10,000 - - - 10,000
(1) Cargo Van w/CNG 40,000 - - - - 40,000
(1) Crew Truck w/CNG 200,000 - - - - 200,000
(1) Dump Trucks - - - - 140,000 140,000
(1) Forklift - - - - 15,000 15,000
(1) Generator on semi-trailer - 150,000 - - - 150,000
70
City of South Bend, Indiana 2020 Budget
Department 2020
Budget
2021
Forecast
2022
Forecast
2023
Forecast
2024
Forecast Total
(1) Generator w/trailer - - - - 50,000 50,000
(1) Long Shoring Utility Trailer - 10,000 - - - 10,000
(1) Mid Size Car w/CNG 25,000 35,000 - - - 60,000
(1) Mobile Light Generator 20,000 - - - - 20,000
(1) SUV w/CNG 33,000 - - - - 33,000
(1) Trailer for Generator - - - - 30,000 30,000
(1) Trailer for Shoring Box - 10,000 - - - 10,000
(1) Truck 2WD w/Tommy Gate (CNG) - 35,000 - - - 35,000
(1) Truck 4WD w/Plow w/CNG - - 40,000 - - 40,000
(1) Truck 4WD w/Plow&Tommy Gate 45,000 - - - - 45,000
(1) Truck 4WD w/Valve Mach w/CNG 65,000 - - - - 65,000
(1) Vactor - - - 400,000 - 400,000
(1) Zero Turn Mower - - - - 15,000 15,000
(2) Dump Trucks - - 280,000 - - 280,000
(2) Mid Size Car w/CNG - - 56,000 30,000 66,000 152,000
(2) Mini Cargo Van w/CNG - - 65,000 66,000 - 131,000
(2) Truck 2WD w/CNG - 70,000 - - - 70,000
(3) Mini Cargo Van w/CNG 99,000 99,000 - - - 198,000
(3) Truck 2WD w/Utility Body w/CNG - - - - 123,000 123,000
Carriage Hills Well Field 64,000 - - - - 64,000
Cleveland North Well Field 115,000 - - - - 115,000
Edison Filtration Plant - 822,000 - - - 822,000
Locust Booster Station 12,000 62,000 - - - 74,000
New Main on Lathrop Street - - 888,000 - - 888,000
New Main on Trail ROW - - 297,000 - - 297,000
North Station Filtration Plant 672,000 - - - - 672,000
Northwest Elevated Tank - 330,000 - - - 330,000
Olive Street Admin Building - Roof 100,000 - - - - 100,000
Olive Street Arched Building 100,000 - - - - 100,000
Olive Street Garage #2 - Roof 35,000 - - - - 35,000
Pinhook Filtration Plant 771,000 - - - - 771,000
System Renewal Projects- TBD - 633,692 100,000 2,100,000 2,200,000 5,033,692
Topsfield Booster Station 12,000 19,000 - - - 31,000
Water Main, Hydrant and Valve Replcmt 680,000 867,000 715,000 - - 2,262,000
Winterberry Booster Station 54,000 - - - - 54,000
Water Works Total 3,142,000 3,152,692 2,441,000 2,596,000 2,639,000 13,970,692
Grand Total 39,060,356 46,923,651 27,068,404 29,096,043 26,684,606 168,833,060
71
City of South Bend, Indiana 2020 Budget
Detailed Financial Discussion
Debt
Debt Policy
1. Debt management will provide for the protection and maintenance of the City's AA bond rating, the maintenance
of adequate debt service reserves, compliance with debt covenant provisions, and appropriate disclosure to
investors, underwriters, and rating agencies.
2. The City's compliance officer is the City Controller. Compliance monitoring will be performed annually.
3. The term of any City debt issue, including lease-purchases, shall not exceed the useful life of the assets being
acquired by the debt issue.
4. All debt issuance shall comply with federal, State and City requirements. All IRS regulations in regard to post-
issuance tax compliance will be followed.
5. The City shall maintain an ongoing performance monitoring system of the various outstanding bond
indebtedness. This is particularly important as funds borrowed for a project today are not available to fund other
projects tomorrow and funds committed for debt service payments today are not available to fund operations
in the future.
6. The City shall maintain all spending records related to bond issuance until at least three years after the final
maturity is redeemed.
7. The City will maintain good, ongoing communication with bond rating agencies about its financial condition.
The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
8. Accompanying each debt issue will be an assessment of the City's capacity to repay the debt. The assessment will
address the effects on the current operating budget, as well as identify the resources that will be utilized to repay
the debt.
9. Long-term borrowing will not be used to finance current operations or normal maintenance and will only be
considered for significant capital and infrastructure improvements.
10. The City will try to keep the average maturity of general obligation bonds at or below twenty years.
11. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used
due to market volatility or the use of an unusual or complex financing or security structure.
12. The City will not issue tax or revenue anticipation notes.
13. The City will strive to maintain a reliance on pay-go financing for its capital improvements, whenever possible.
14. The City will follow the general debt limits as stated by Indiana law, which mandates a 2% debt limit on net
assessed valuation for certain type of general obligation and other debt.
15. The city will report all debt to the Indiana Department of Local Government Finance (DLGF) using its Gateway
Reporting program.
16. The City will make all continuing bond disclosures required using the MSRB Electronic Municipal Market Access
(EMMA) portal in a timely manner.
The following pages present a summary of the City of South Bend’s current debt position and relationship to legal debt
margin (debt limit).
72
City of South Bend, Indiana 2020 Budget
Legal Debt Margin (Debt Limit)
As established per the Constitution of the State of Indiana and the Indiana Code, the City of South Bend may not
exceed 2% (percent) of 1/3 (one-third) of the net assessed value (AV) of the City within the municipal boundaries.
Both the City of South Bend (Civil City) and the South Bend Redevelopment District are subject to this limit.
This limit is only applicable to general obligation bonds, Economic Development Income Tax revenue bonds, tax
revenue notes, and certain other types of indebtedness. This limit is not applicable to revenue bonds (except bonds paid
from EDIT). In practice, most debt incurred by South Bend is neither general obligation debt nor debt secured with
income tax revenue. This means that most debt incurred by South Bend is not subject to this limitation.
Estimated Computation of Legal Debt Margin
Net Assessed Valuation (2019 pay 2020) of Taxable Property in South Bend $ 2,725,431,182
Debt limit: 2% of one third thereof 18,169,541
Civil City Less Bonds subject to limitation: Economic Development Income Tax Bonds of 2015 (Parks Bond) (4,760,000)
Economic Development Income Tax Bonds of 2018 (Zoo Bond) (3,340,000)
General Obligation Bonds, Series 2018 (Fire Station #9) (4,800,000)
Issuance Margin $ 5,269,541
Percentage of Debt to Debt Limit 71.00%
Park District Less Bonds subject to limitation: Parks District Bonds, Series A-K (12,955,000)
Issuance Margin $ 5,214,541
Percentage of Debt to Debt Limit 71.30%
Redevelopment District
Less Bonds subject to limitation:
Special Taxing District Bonds of 2014 (925,000)
Redevelopment District Bonds of 2018 (TIF Parks Bond) (10,930,000)
Issuance Margin $ 6,314,541
Percentage of Debt to Debt Limit 65.25%
The table below shows the percentage of debt limit reached by the Civil City and the Redevelopment District over the
past 5 years:
2015
Audited
2016
Audited
2017
Audited
2018
Audited
2019
Unaudited
Debt Limit (1) $15,068,462 $15,181,132 $16,109,715 $16,655,845 $18,169,541
Civil City
Total Net Debt Applicable To Limit 7,270,000 5,835,000 5,190,000 13,390,000 12,900,000
Debt Margin 7,798,462 9,346,132 10,919,715 3,265,845 5,269,541
Percentage of Debt Limit 48.25% 38.44% 32.22% 80.39% 71.00% Park District Total Net Debt Applicable To Limit 0 0 14,075,000 13,725,000 12,955,000
Debt Margin 15,068,462 15,181,132 2,034,715 2,930,845 5,214,541
Percentage of Debt Limit 0.00% 0.00% 87.37% 82.40% 71.30% Redevelopment District Total Net Debt Applicable To Limit 2,615,000 2,210,000 1,795,000 12,955,000 11,855,000
Debt Margin 12,453,462 12,971,132 14,314,715 3,700,845 6,314,541
Percentage of Debt Limit 17.35% 14.56% 11.14% 77.78% 65.25%
(1) A 2% of net assessed value debt limit has been established by the Constitution of the State of Indiana for certain type of debt including
general obligation bonds, Economic Development Income Tax bonds and tax revenue notes. This limitation does not apply to revenue
bonds payable from governmental or proprietary funds.
73
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2020 through 20395 year periodsDebt by Fund TypeOriginal Debt 20202021202220232024 2025-2029 2030-2034 2035-2039TIF Funds151,470,000$ 13,302,946$ 13,847,617$ 13,272,590$ 12,492,221$ 11,734,926$ 41,463,216$ 33,477,347$ 13,435,500$ River West TIF (#324)90,470,000 9,440,265 9,673,786 8,878,359 8,094,740 7,325,320 19,374,331 12,517,769 4,271,250 River East TIF (#436)61,000,000 3,862,681 4,173,831 4,394,231 4,397,481 4,409,606 22,088,884 20,959,578 9,164,250 Public Works136,932,416$ 11,433,668$ 10,757,489$ 10,433,514$ 9,512,350$ 9,330,507$ 29,295,878$ 10,551,636$ -$ Sewage Works (#649)105,031,192 8,402,747 8,137,719 8,005,736 7,830,133 7,851,356 23,263,627 8,870,690 - Water Works (#625)26,636,620 1,917,766 1,814,783 1,842,409 1,400,475 1,402,893 6,032,251 1,680,946 - Solid Waste (#611)5,264,604 1,113,156 804,987 585,369 281,742 76,259 - - - General Plus Funds51,584,329$ 2,478,591$ 2,262,599$ 1,248,090$ 909,505$ 894,196$ 4,275,459$ 4,154,993$ 593,094$ COIT (#404)39,142,648 1,423,230 1,217,381 344,011 - - - - - EDIT (#408)11,702,697 901,491 897,752 904,080 909,505 894,196 4,275,459 4,154,993 593,094 General Fund (#101)738,985 153,870 147,465 - - - - - - Other Funds42,489,360$ 5,399,079$ 4,865,406$ 4,105,359$ 3,329,707$ 2,398,418$ 11,577,789$ 8,111,997$ 1,199,344$ 2018 TIF Park Bond (#312)14,075,000 1,172,965 1,189,190 1,169,365 1,179,165 1,177,990 5,900,100 4,131,005 - Fire Dept Capital (#287)12,862,920 1,216,406 1,103,012 1,076,851 909,794 746,961 3,781,538 3,436,681 1,199,344 Century Center Energy Conserv Bond (#672)4,167,897 411,096 406,711 402,367 397,959 393,388 1,896,152 544,312 - Motor Vehicle Highway (#202)3,203,180 676,289 548,169 291,628 192,948 18,802 - - - Parks & Recreation (#201)2,408,300 519,883 480,079 249,325 150,543 - - - - Innovation & Technology (#279)2,256,333 579,155 571,849 444,723 199,518 - - - - Cumulative Capital Development (#406)1,712,218 587,817 395,698 368,740 261,014 48,541 - - - Consolidated Bldg Fund (#600)655,456 44,952 44,378 24,160 4,742 - - - - Other1,148,056 190,517 126,319 78,200 34,024 12,736 - - - Grand Total382,476,105$ 32,614,285$ 31,733,111$ 29,059,554$ 26,243,782$ 24,358,047$ 86,612,342$ 56,295,973$ 15,227,938$ Original Debt by Fund TypeTotal Debt PaymentsNote: Does not include interfund loansTIF Funds40%Public Works36%General Plus Funds13%Other Funds11%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M2020 2021 2022 2023 2024Other FundsGeneral Plus FundsTIF FundsPublic Works74
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2020 through 2039Debt PurposeOriginal Debt 20202021202220232024 2025-2029 2030-2034 2035-2039Economic Development143,025,278$ 10,236,494$ 11,034,124$ 10,730,740$ 10,727,046$ 10,741,351$ 36,535,441$ 30,008,147$ 13,435,500$ 2015 Eddy St Commons Parking Garage Bonds36,000,000 2,472,056 2,462,956 2,467,856 2,467,606 2,468,231 12,332,634 8,631,578 - 2015 Smart Streets Bonds25,000,000 1,711,044 1,710,819 1,709,694 1,707,669 1,704,785 8,543,619 8,536,069 4,271,250 2017 Eddy St Commons Phase II Bonds25,000,000 1,390,625 1,710,875 1,926,375 1,929,875 1,941,375 9,756,250 12,328,000 9,164,250 2011 Downtown Central Develop. Area TIF Bonds 19,795,000 1,912,740 1,918,640 1,918,847 1,912,869 1,917,280 - - - 2011 Airport Development Area TIF Bonds14,420,000 1,089,400 1,092,266 1,091,794 1,092,827 1,091,080 - - - 2019 South Shore Double Tracking Bonds7,985,000 517,313 1,027,750 1,029,750 1,030,125 1,033,625 5,152,375 512,500 - 2013 Century Center Special Tax Bonds4,655,000 388,556 390,713 386,425 386,075 384,975 550,563 - - Other10,170,278 754,760 720,105 200,000 200,000 200,000 200,000 - - Wastewater/Sewer Infrastructure101,347,000$ 7,780,015$ 7,794,089$ 7,814,319$ 7,830,133$ 7,851,356$ 23,263,627$ 8,870,690$ -$ Building Projects51,475,594$ 3,897,772$ 3,578,093$ 3,229,827$ 2,453,344$ 1,666,163$ 8,062,732$ 6,194,716$ 1,199,344$ 2012 Fire Station/Police Dept Renovations Bonds 21,335,000 1,555,880 1,566,750 1,555,000 779,625 - - - - 2001 Public Works Service Center Bonds9,250,000 672,500 336,600 - - - - - - 2013 Fire Station #5 & Training Tower Bonds5,580,000 396,705 399,355 396,780 398,980 405,630 2,064,431 1,715,471 - 2018 Fire Station #9 Bonds5,045,000 341,231 345,306 344,156 342,856 341,331 1,717,106 1,721,209 1,199,344 2015 Century Center Solar Panels4,167,897 411,096 406,711 402,367 397,959 393,388 1,896,152 544,312 - 2018 Zoo Bonds3,440,000 320,900 324,100 332,100 334,500 326,500 1,611,125 1,445,250 - 2014 PSAP Center Bonds2,657,697 199,460 199,271 199,423 199,423 199,315 773,918 768,474 - Park Bonds31,675,000$ 2,546,896$ 2,551,121$ 2,528,771$ 2,540,296$ 2,539,946$ 12,718,291$ 9,541,474$ 593,094$ 2017 Park Bonds14,075,000 1,172,965 1,189,190 1,169,365 1,179,165 1,177,990 5,900,100 4,131,005 - 2018 TIF Park Bonds11,995,000 992,800 987,550 986,850 985,550 993,575 4,927,775 3,469,200 - 2015 Park Bonds5,605,000 381,131 374,381 372,556 375,581 368,381 1,890,416 1,941,269 593,094 Capital Leases30,301,577$ 6,652,884$ 5,265,636$ 3,117,667$ 1,292,489$ 156,338$ -$ -$ -$ Water Works Infrastructure24,651,657$ 1,500,223$ 1,510,048$ 1,638,230$ 1,400,475$ 1,402,893$ 6,032,251$ 1,680,946$ -$ Grand Total382,476,105$ 32,614,285$ 31,733,111$ 29,059,554$ 26,243,782$ 24,358,047$ 86,612,342$ 56,295,973$ 15,227,938$ Original Debt by PurposeTotal Debt PaymentsNote: Does not include interfund loans5 year periodsEconomic Development37%Wastewater/Sewer Infrastructure27%Building Projects14%Park Bonds8%Capital Leases8%Water Works Infrastructure6%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M2020 2021 2022 2023 2024Water WorksInfrastructureCapital LeasesPark BondsBuilding ProjectsWastewater/SewerInfrastructureEconomic Development75
City of South Bend, IndianaDebt SummaryPrincipal Balance - December 31, 2019 through 2028Debt by Fund Type12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28TIF Funds 115,681,467$ 106,894,617$ 97,372,014$ 88,010,812$ 79,006,197$ 70,372,742$ 64,370,000$ 58,565,000$ 52,685,000$ 46,585,000$ River West TIF (#324)64,761,467 57,584,617 50,052,014 42,995,812 36,416,197 30,342,742 27,045,000 24,065,000 21,130,000 18,100,000 River East TIF (#436)50,920,000 49,310,000 47,320,000 45,015,000 42,590,000 40,030,000 37,325,000 34,500,000 31,555,000 28,485,000 Public Works77,478,915$ 68,283,156$ 59,551,617$ 50,940,733$ 43,037,760$ 35,108,732$ 27,753,673$ 23,261,996$ 18,918,511$ 14,439,459$ Sewage Works (#649)61,644,344 54,965,330 48,393,807 41,798,706 35,216,843 28,449,588 22,221,791 18,903,295 15,453,940 11,900,000 Water Works (#625)13,091,681 11,631,565 10,241,017 8,791,030 7,745,517 6,659,144 5,531,882 4,358,701 3,464,571 2,539,459 Solid Waste (#611)2,742,890 1,686,261 916,793 350,997 75,400 - - - - - General Plus Funds13,300,590$ 11,260,044$ 9,387,956$ 8,485,199$ 7,897,146$ 7,304,738$ 6,732,973$ 6,136,853$ 5,522,830$ 4,879,452$ COIT (#404)2,890,176 1,526,004 339,059 - - - - - - - EDIT (#408)10,114,682 9,588,241 9,048,897 8,485,199 7,897,146 7,304,738 6,732,973 6,136,853 5,522,830 4,879,452 General Fund (#101)295,732 145,798 - - - - - - - - Other Funds33,901,761$ 29,532,490$ 25,576,977$ 22,268,937$ 19,632,806$ 17,854,315$ 16,098,754$ 14,296,790$ 12,438,261$ 10,518,002$ 2018 TIF Park Bond (#312)12,955,000 12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 Fire Dept Capital (#287)10,531,825 9,650,921 8,859,312 8,070,507 7,425,000 6,925,000 6,405,000 5,865,000 5,310,000 4,725,000 Century Center Energy Conserv Bond (#672)3,655,914 3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 Motor Vehicle Highway (#202)1,652,960 1,012,549 487,306 207,718 18,590 - - - - - Parks & Recreation (#201)1,311,717 831,916 379,019 144,975 - - - - - - Innovation & Technology (#279)1,678,985 1,155,719 620,977 195,026 - - - - - - Cumulative Capital Development (#406)1,576,808 1,026,629 656,520 303,405 47,993 - - - - - Consolidated Bldg Fund (#600)379,118 71,287 28,266 4,673 - - - - - - Other159,434 243,169 121,551 45,781 12,593 - - - - - Grand Total240,362,733$ 215,970,307$ 191,888,564$ 169,705,681$ 149,573,908$ 130,640,527$ 114,955,400$ 102,260,639$ 89,564,602$ 76,421,913$ Debt Purpose12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28Economic Development 98,966,013$ 92,715,811$ 85,552,014$ 78,375,812$ 70,866,197$ 62,987,742$ 57,760,000$ 52,750,000$ 47,695,000$ 42,440,000$ 2015 Eddy St Commons Parking Garage Bonds 25,995,000 24,530,000 23,015,000 21,430,000 19,765,000 18,015,000 16,175,000 14,255,000 12,260,000 10,190,000 2015 Smart Streets Bonds 22,630,000 21,630,000 20,600,000 19,540,000 18,450,000 17,330,000 16,170,000 14,980,000 13,750,000 12,485,000 2017 Eddy St Commons Phase II Bonds 24,925,000 24,780,000 24,305,000 23,585,000 22,825,000 22,015,000 21,150,000 20,245,000 19,295,000 18,295,000 2011 Downtown Central Develop. Area TIF Bonds 8,365,000 6,855,000 5,265,000 3,595,000 1,845,000 - - - - - 2011 Airport Development Area TIF Bonds 4,765,000 3,905,000 3,000,000 2,050,000 1,050,000 - - - - - 2019 South Shore Double Tracking Bonds 7,985,000 7,715,000 7,065,000 6,380,000 5,660,000 4,900,000 4,105,000 3,270,000 2,390,000 1,470,000 2013 Century Center Special Tax Bonds 2,245,000 1,920,000 1,585,000 1,245,000 895,000 535,000 160,000 - - - Other 2,056,013 1,380,811 717,014 550,812 376,197 192,742 - - - - Wastewater/Sewer Infrastructure60,518,401$ 54,441,844$ 48,205,325$ 41,798,706$ 35,216,843$ 28,449,588$ 22,221,791$ 18,903,295$ 15,453,940$ 11,900,000$ Building Projects24,280,596$ 21,248,541$ 18,437,923$ 15,862,050$ 13,960,776$ 12,799,053$ 11,651,727$ 10,453,643$ 9,226,091$ 7,942,454$ 2012 Fire Station/Police Dept Renovations Bonds 5,040,000 3,670,000 2,250,000 770,000 - - - - - - 2001 Public Works Service Center Bonds 970,000 330,000 - - - - - - - - 2013 Fire Station #5 & Training Tower Bonds 4,460,000 4,220,000 3,970,000 3,715,000 3,450,000 3,170,000 2,880,000 2,575,000 2,260,000 1,930,000 2018 Fire Station #9 Bonds 4,800,000 4,605,000 4,400,000 4,190,000 3,975,000 3,755,000 3,525,000 3,290,000 3,050,000 2,795,000 2015 Century Center Solar Panels 3,655,914 3,370,300 3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 2018 Zoo Bonds 3,340,000 3,175,000 3,000,000 2,810,000 2,610,000 2,410,000 2,210,000 1,990,000 1,765,000 1,525,000 2014 PSAP Center Bonds 2,014,682 1,878,241 1,738,897 1,595,199 1,447,146 1,294,738 1,182,973 1,066,853 947,830 824,452 Park Bonds28,645,000$ 26,960,000$ 25,225,000$ 23,460,000$ 21,630,000$ 19,745,000$ 17,790,000$ 15,795,000$ 13,725,000$ 11,600,000$ 2017 Park Bonds12,955,000 12,170,000 11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 2018 TIF Park Bonds10,930,000 10,255,000 9,570,000 8,865,000 8,140,000 7,385,000 6,610,000 5,815,000 4,990,000 4,145,000 2015 Park Bonds4,760,000 4,535,000 4,310,000 4,080,000 3,840,000 3,600,000 3,340,000 3,080,000 2,810,000 2,530,000 Capital Leases15,760,778$ 9,470,265$ 4,428,333$ 1,418,083$ 154,576$ -$ -$ -$ -$ -$ Water Works Infrastructure12,191,945$ 11,133,846$ 10,039,969$ 8,791,030$ 7,745,517$ 6,659,144$ 5,531,882$ 4,358,701$ 3,464,571$ 2,539,459$ Grand Total240,362,733$ 215,970,307$ 191,888,564$ 169,705,681$ 149,573,908$ 130,640,527$ 114,955,400$ 102,260,639$ 89,564,602$ 76,421,913$ Note: Does not include interfund loans76
City of South Bend, Indiana 2020 Budget
Detailed Financial Discussion
Personnel Costs
1,119
1,113
1,141
1,149
1,144
2016
Budget
2017
Budget
2018
Budget
2019
Budget
2020
Adopted
Budget
Total Budgeted Full-Time Positions by Year
Police
FirePublic
Works
Venues,
Parks &
Arts
General
Government
Central
Services
Code
Enforcement
Innovation &
Technology
Dept of
Community
Investment Building
Department
Human
Rights
Full-Time Positions by Activity
2020
Adopted
Budget
Police 282
Fire 263
Public Works 267
Venues, Parks & Arts 115
General Government 67
Central Services 38
Code Enforcement 34
Innovation & Technology 30
Dept of Community Investment 28
Building Department 15
Human Rights 5
Total 1,144
77
Personnel Budget Summary
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
06/30/19
Actual
2020
Budget
Change
2019-2020 Notes
Full-Time Positions by Fund
101 - General Fund
Mayor's Office 7677778880
Community Initiatives 0000000022(a)
311 Call Center 0000000000
City Clerk 5555555550
Common Council 9999999990
Administration & Finance (Controller's Office) 24 22 23 21 24 23 25 25 20 -5 (b,c,d)
Human Resources 0000000066(c)
Diversity & Inclusion 0000000033(d,e)
Human Rights 4444423230
Legal Dept 10 9 10 9 10 10 10 10 11 1 (f)
Engineering Dept 19 18 20 18 23 23 23 24 23 0
Office of Sustainability 0000001110
AmeriCorps Grant Program 0000212120
Police Dept 263 249 238 234 242 236 237 240 229 -8 (g,h,i)
Police Crime Lab 0000000077(i)
Fire Dept 175 186 174 176 178 162 169 161 213 44 (j,k,l,m)
EMS 0000000044(j)
Morris Performing Arts Center 11 976878791(n)
Palais Royale Ballroom 333333332-1(n)
Subtotal 530 520 500 492 515 488 503 496 557 54
201 - Parks & Recreation
Administration 10 10 66667770
Maintenance 44 44 48 48 47 44 46 46 47 1 (o)
Golf Courses 8787878880
Recreation 26 25 21 20 21 21 22 22 23 1 (p)
Potawatomi Zoo 1111100000
Graffiti Removal 1111110000
Marketing & Events 0 0 10 10 11 10 11 9 11 0
Subtotal 90 88 95 93 95 89 94 92 96 2
202 - Motor Vehicle Highway
Streets / Traffic & Lighting 51 41 51 48 51 49 51 51 51 0
Curb & Sidewalk Program 5555558780
Subtotal 56 46 56 53 56 54 59 58 59 0
203 - Recreation Nonreverting
Recreation 1111110000
211 - DCI Administration
Department of Community Investment (DCI)25 23 23 22 25 24 28 24 28 0
219 - Unsafe Building
NEAT Crew 444444440-4(q)
221 - Landlord Registration Fund
Rental Unit Inspection 0000000044(q,r)
222 - Central Services
Equipment Services 32 30 32 31 31 27 31 26 31 0
Building Maintenance 3334333230
Central Stores 111133330-3(b)
Print Shop 111111110-1(s)
Radio Shop 3333333230
Office of Sustainability 2211110000
Facilities Management 0010111110
Subtotal 42 40 42 41 43 39 42 35 38 -4
226 - Liability Insurance
Safety & Risk 2222222220
Liability Insurance 1111111110
Subtotal 3333333330
230 - Code Enforcement Fund
Neighborhood Code Enforce.000000001717(q)
Animal Resource Center 0000000099(q)
NEAT Crew 0000000044(q)
Subtotal 000000003030
78
Personnel Budget Summary
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
06/30/19
Actual
2020
Budget
Change
2019-2020 Notes
Full-Time Positions by Fund Continued
249 - Public Safety LOIT
Police Department 38 38 43 43 43 43 45 46 46 1 (g)
Fire Department 32 32 35 35 35 35 45 45 46 1 (l)
Subtotal 70 70 78 78 78 78 90 91 92 2
258 - Human Rights Federal
EEOC 0000011110
HUD 1111111110
Subtotal 1111122220
279 - IT / Innovation / 311 Call Center
311 Call Center 6666777770
Information Technology 0 0 18 17 20 20 23 22 23 0
Subtotal 6 6 24 23 27 27 30 29 30 0
288 - Emergency Medical Services
EMS 51 50 51 51 51 58 51 50 0 -51 (j)
404 - COIT
Information Technology 4000000000
600 - Consolidated Building Dept.
Neighborhood Code Enforce. 16 13 16 17 16 16 17 17 0 -17 (q)
Animal Resource Center 858888990-9(q)
Rental Unit Inspection 000022220-2(q)
Building Department 14 14 14 14 15 15 15 15 15 0
Subtotal 38 32 38 39 41 41 43 43 15 -28
610 - Solid Waste
Solid Waste 26 29 26 23 24 22 24 22 24 0
620 - Water Works O&M
Water Works 68 66 68 66 67 63 67 66 67 0
640 - Sewer Insurance
Sewer Repair 2222222220
641 - Sewage Works O&M
Sewer Department 35 31 35 36 35 35 35 35 35 0
Concrete Crew 4443324240
Wastewater Department 45 44 44 44 44 42 44 43 44 0
Organic Resources 6666666660
Subtotal 90 85 89 89 88 85 89 86 89 0
670 - Century Center
Century Center 0000888780
Total Full-Time Positions by Fund 1,107 1,066 1,101 1,081 1,129 1,088 1,139 1,110 1,144 5
Full-Time Positions by Activity
General Government
Mayor's Office 7677778880
Community Initiatives 0000000022(a)
City Clerk 5555555550
Common Council 9999999990
Administration & Finance (Controller's Office) 17 15 16 14 17 16 17 17 20 3 (b)
Human Resources 6666666660
Diversity & Inclusion 1111112231(e)
Legal Dept 10 9 10 9 10 10 10 10 11 1 (f)
Liability Insurance/Safety & Risk 3333333330
Subtotal 58 54 57 54 58 57 60 60 67 7
Code Enforcement / Animal Resource Center 28 22 28 29 30 30 32 32 34 2 (r)
Dept. of Community Investment 25 23 23 22 25 24 28 24 28 0
79
Personnel Budget Summary
2016
Budget
12/31/16
Actual
2017
Budget
12/31/17
Actual
2018
Budget
12/31/18
Actual
2019
Budget
06/30/19
Actual
2020
Budget
Change
2019-2020 Notes
Full-Time Positions by Activity Continued
Venues, Parks & Arts
Parks & Recreation 91 89 96 94 96 90 94 92 96 2 (o,p)
Morris Performing Arts Center & Palais Royale 14 12 10 9 11 10 11 10 11 0
Century Center 0000888780
Subtotal 105 101 106 103 115 108 113 109 115 2
Public Safety
Police Department 301 287 281 277 285 279 282 286 282 0
Fire Department 258 268 260 262 264 255 265 256 263 -2 (k)
Subtotal 559 555 541 539 549 534 547 542 545 -2
Public Works
Engineering Dept 19 18 20 18 23 23 23 24 23 0
Office of Sustainability 2211111110
AmeriCorps Grant Program 0000212120
Streets & Sewers 97 83 97 94 96 93 100 97 100 0
Solid Waste 26 29 26 23 24 22 24 22 24 0
Wastewater Department 45 44 44 44 44 42 44 43 44 0
Organic Resources 6666666660
Water Works 68 66 68 66 67 63 67 66 67 0
Subtotal 263 248 262 252 263 251 267 260 267 0
Innovation & Technology / 311 Call Center 10 6 24 23 27 27 30 29 30 0
Central Services 40 38 41 40 42 38 42 35 38 -4 (b,s)
Building Department 14 14 14 14 15 15 15 15 15 0
Human Rights 5555545450
Total Full-Time Positions by Activity 1,107 1,066 1,101 1,081 1,129 1,088 1,139 1,110 1,144 5
Notes: Changes from 2019 to 2020
(a) +2 New Positions – Director of Community Initiatives and GVI Program Manager: New division to centralize the Administration's efforts to respond to the most pressing issues facing
the community
(b) Transfer 3 Positions from Central Services to Administration & Finance – eliminate Central Stores/Purchasing Division
(c) Transfer 6 Positions from Administration & Finance to new Human Resources Division
(d) Transfer 2 Positions from Administration & Finance to new Diversity & Inclusion Division
(e) +1 New Position – Contract Compliance Administrator: performs professional and analytical duties necessary to ensure contractor pre bid support and post award compliance with the
City of South Bend Inclusive Procurement and Contracting Program
(f) +1 Position – additional Assistant City Attorney
(g) +3 Sworn Officers – two in the General Fund (#101) and one in the Public Safety LOIT Fund (#249)
(h) –2 Records Clerk Positions – eliminate third shift of Records Division and close overnight, dedicated phone with direct line to 911 center will be available for emergencies
(i) Transfer 7 Positions from Police Dept to new Crime Lab Division – separating the budget from the rest of the department, plan to start offering services to other governmental agencies
for a fee
(j) Transfer 51 Positions (47 firefighters and 4 EMS billing civilians) from EMS Fund (#288) to General Fund (#101)
(k) –2 Positions – due to Memorial Hospital terminating the contract for neonatal transport
(l) Transfer 1 Position General Fund (#101) to Public Safety LOIT Fund (#249)
(m) +1 Position – additional Community Paramedic for the Community Paramedic Program
(n) Transfer 1 Position between the Morris Performing Arts Center and the Palais Royale Ballroom
(o) +1 Position – additional Manager-Park Grounds
(p) +1 New Position – Youth Engagement Coordinator: this position will oversee the Youth Employment Program and its expansion
(q) Restructuring of Code Enforcement Department: Transfer 4 Positions for NEAT Crew, 17 Positions for Neighborhood Code Enforcement, and 9 Positions for Animal Care & Control
to the new Code Enforcement Fund (#230) | Transfer 2 Positions for Rental Unit Inspection to Rental Units Inspection Fund (#221)
(r) +2 Positions – additional Code Inspectors for the Rental Units Inspection Program
(s) –1 Position – eliminate the Print Shop Division, printing will be outsourced
80
Mayor's Office
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Mayor's Office
Elected Official
Mayor 11111111111
Non-Bargaining
Administrative Assistant II 11111111111
Chief of Staff to Mayor 11111111111
Deputy Chief of Staff to Mayor 11111111111
Director of Communications 11111111111
Director of Community Outreach 11111111111
Exec Assistant & Director of Special Projects 11111111111
Project Manager (1)----1111111
Total Mayor's Office 77778888888
Community Initiatives (2)
Non-Bargaining
Director of Community Initiatives ------11111
GVI Program Manager ------11111
Total Community Initiatives ------22222
Total Full-Time Positions 7777881010101010
Explain Significant Staffing Changes Below:
City Clerk
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Elected Official
City Clerk 11111111111
Non-Bargaining
Administrative Assistant I - -111111111
Chief Deputy City Clerk 11111111111
City Clerk Secretary 1 1 ---------
Deputy City Clerk 11111111111
Ordinance Violations Bureau Clerk 11111111111
Total Full-Time Positions 55555555555
Common Council
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Elected Officials
1st District Council Member 11111111111
2nd District Council Member 11111111111
3rd District Council Member 11111111111
4th District Council Member 11111111111
5th District Council Member 11111111111
6th District Council Member 11111111111
Council Member at Large 33333333333
Total Full-Time Positions 99999999999
Department of Administration & Finance
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Controller's Office
Non-Bargaining
Accounting Assistant (Payroll)11111111111
Administrative Assistant I - -111111111
Budget Analyst - Senior 11111111111
City Controller 11111111111
Deputy Controller 1 -111111111
Dir. of Finance - Code Enforcement & Engineering 11111111111
Staffing Summary (Full-Time Positions Only)
(1) 2019: Add 1 New Position – The Project Manager is a project implementation aide to the Deputy Chief of Staff and Chief of Staff. Responsibilities include planning, coordination and execution
of short and medium-term projects in the areas of policy research and development, intergovernmental affairs, and interdepartmental coordination. Project Manager also engages internal and
external stakeholders to advance Mayoral initiatives. Duties will evolve to meet changing needs of the office and community.
(2) 2020: NEW DIVISION – Add 2 New Positions to centralize the Administration's efforts to respond to the most pressing issues facing the community.
81
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Dir. of Finance - DCI 11111111111
Dir. of Finance - Morris/Palais (VPA)11111111111
Dir. of Finance - Parks (VPA) 1 1 1 -1111111
Dir. of Finance - Public Safety 11111111111
Dir. of Finance - Wastewater 11111111111
Dir. of Finance - Water Works 11111111111
Director of Accounting and Budget 11111111111
Director of City Finance 1 1 ---------
Director of Purchasing - -111111111
Director of Treasury - -111111111
Grants Administrator 11111111111
Inventory Control Technician II 11111111111
Purchasing Manager 1 ----------
Senior Purchasing Agent - -111111111
Supervisor - Accounts Payable 11111111111
Supervisor - Payroll 11111111111
Total Controller's Office 18 16 20 19 20 20 20 20 20 20 20
Safety & Risk Management
Non-Bargaining
Director of Safety & Risk 11111111111
Workers' Compensation Specialist 11111111111
Total Safety & Risk Management 22222222222
Central Services - Equipment Services
Non-Bargaining
Chief Administration Officer - -111111111
Director of Central Services 1 1 ---------
Director of Equipment Services - -111111111
Executive Assistant (1)------11111
Financial Specialist III 1 1 ---------
Financial Specialist Senior (1)111111 -----
Manager - Equipment Services 1 1 ---------
Manager - Service Contracts & General Supplies - -111111111
Superintendent V 1 ----------
Supervisor - Maintenance Mechanic 44444444444
Subtotal 98888888888
Bargaining
Machinist V 22222222222
Mechanic IV 66666666666
Mechanic V 12 12 12 8 12 7 12 12 12 12 12
Parts Clerk I 11111111111
Parts Clerk II 22222222222
Subtotal 23 23 23 19 23 18 23 23 23 23 23
Total Equipment Services 32 31 31 27 31 26 31 31 31 31 31
Central Services - Building Maintenance
Non-Bargaining
Superintendent III 1211-1 -----
Superintendent IV ----1-11111
Subtotal 12111111111
Bargaining
Building Maintenance 11111111111
Janitor/General Laborer 11111-11111
Subtotal 22222122222
Total Building Maintenance 34333233333
Central Services - Print Shop (2)
Non-Bargaining
Print Shop Technician 111111 -----
Total Print Shop 111111-----
Central Services - Radio Shop
Non-Bargaining
Director of Communications & Radio 11111111111
Radio Equipment Installation Technician ----1111111
Radio Technician I 1111 -------
Radio Technician III 11111-11111
Total Radio Shop 33333233333
82
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Central Services - Facilities Management
Non-Bargaining
Director of Facilities Management 1 -111111111
Total Facilities Management 1 -111111111
Total Full-Time Positions 60 57 61 56 61 54 60 60 60 60 60
Explain Significant Staffing Changes Below:
Human Capital & Inclusion
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Human Resources
Non-Bargaining
Administrative Assistant II 11111111111
Deputy Director of Human Resources 11111111111
Director of Human Resources 11111111111
HR Generalist 1 1 ---------
HR Generalist - Senior (Public Safety Focus)11111111111
HR Generalist/Benefits Coordinator 11111111111
Manager - Benefits - -111111111
Total Human Resources 66666666666
Diversity & Inclusion
Non-Bargaining
Diversity Compliance/Inclusion Officer (1)----1111111
Manager - Inclusion Project 11111111111
Contract Compliance Administrator (2)------11111
Total Diversity & Inclusion 11112233333
Human Rights
Non-Bargaining
Administrative Assistant I 11111111111
Director - Human Rights 1 1 1 - 1 ------
Employment Manager - - 1 --------
Investigator IV 1 1 ---------
Investigator V - -111122222
Investigator VI 1 1 ---------
Manager - Employment (EEOC) - - -11111111
Manager - Housing (HUD)11111111111
Total Human Rights 55545455555
Total Full-Time Positions 12 12 12 11 13 12 14 14 14 14 14
Explain Significant Staffing Changes Below:
Legal Department
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Non-Bargaining
Administrative Assistant I 22222222222
Assistant City Attorney (1)65666677777
Corporation Counsel 11111111111
Executive Assistant 11111111111
Paralegal 11111111111
Total Full-Time Positions 11 10 11 11 11 11 12 12 12 12 12
Explain Significant Staffing Changes Below:
(1) 2020: Title Change – the Financial Specialist Senior will be changed to an Executive Assistant.
(2) 2020: Reduce 1 Position – Print Shop division discontinued, printing outsourced.
(1) 2019: Add 1 New Position – Diversity Compliance/Inclusion Officer: to assist with the administration of the recommendations from the Disparity Study.
(2) 2020: Add 1 New Position – Contract Compliance Administrator: performs professional and analytical duties necessary to ensure contractor pre bid support and post award compliance with the
City of South Bend Inclusive Procurement and Contracting Program.
(1) 2020: Add 1 Position – additional Assistant City Attorney to assist with:
• Board of Public Safety: Address trainings, policies, and procedures
• Office of Diversity and Inclusion: Support Diversity Initiatives, including implementation of Disparity Study results
• Area Plan Commission: Review and support of policies and procedures affecting zoning and land in South Bend
83
Staffing Summary (Full-Time Positions Only)
Department of Public Works
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Engineering
Non-Bargaining
Administrative Assistant I 11111111111
Administrative Assistant II 11111111111
Assistant City Engineer 31333333333
City Engineer 11111111111
Deputy Director of Public Works 11111111111
Director of Assets and Information Systems - - 1 1 -------
Director of CSO Project Management - -111111111
Director of Marketing - Public Works (1)----1111111
Director of Public Works 11111111111
Director of Redevelopment Engineering (100% TIF funded)11111111111
Engineer I 44444444444
Engineer I (80% TIF funded)11111111111
Exec Assistant & Director of Special Projects 11111111111
Manager - Permits 11111211111
Manager - Public Construction 11111111111
Project Inspector (2)33334444444
Public Information Officer (1)--11-------
Total Engineering 20 18 23 23 23 24 23 23 23 23 23
Office of Sustainability
Non-Bargaining
Director of Office of Sustainability 11111111111
Total Office of Sustainability 11111111111
AmeriCorps Grant Program
Non-Bargaining
Manager Operations - AmeriCorps - - 1 - 1 -11111
Program Director - AmeriCorps - -111111111
Total AmeriCorps Grant Program - - 2 1 2 1 22222
Streets
Non-Bargaining
Director of Financial Services - -111111111
Director of Streets & Sewers 11111111111
Financial Specialist Senior 1 1 ---------
Manager - Streets 11111111111
Manager - Traffic & Lighting 11111111111
Superintendent III 22222222222
Superintendent IV 11111111111
Superintendent V 11111111111
Subtotal 88888888888
Bargaining
Streets Work Group
Equipment Operator I 1 - 1 1 -------
Equipment Operator II 14 15 14 13 15 15 15 15 15 15 15
Equipment Operator III 11111111111
General Laborer 11111111111
Heavy Equipment Operator I 11111111111
Heavy Equipment Operator II 11 9 11 10 11 11 11 11 11 11 11
Job Leader 43444444444
Traffic & Lighting Work Group
Operations Tech Job Leader 11111111111
Operations Technicians 33333333333
Sign Artist Job Leader 11111111111
Signal Tech Job Leader 11111111111
Signal Technician I 111111 -----
Signal Technician II 33333344444
Subtotal 43 40 43 41 43 43 43 43 43 43 43
Total Streets 51 48 51 49 51 51 51 51 51 51 51
Curb & Sidewalk
Non-Bargaining
Superintendent V 11111111111
Bargaining
Concrete Finisher (3)33336566666
Job Leader 11111111111
Subtotal 44447677777
Total Curb & Sidewalk 55558788888
84
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Sewers
Non-Bargaining
Administrative Assistant I 11111111111
Administrative Assistant II 11111111111
Manager - Sewer Operations 11111111111
Superintendent III 11111111111
Superintendent V 22222222222
Subtotal 66666666666
Bargaining
Equipment Operator II 56555555555
Equipment Operator III 99999999999
Heavy Equipment Operator I 10 10 10 10 10 10 10 10 10 10 10
Job Leader 55555555555
Subtotal 29 30 29 29 29 29 29 29 29 29 29
Total Sewers 35 36 35 35 35 35 35 35 35 35 35
Sewer Repair Insurance
Non-Bargaining
Superintendent V 11111111111
Bargaining
Job Leader 11111111111
Total Sewer Repair Insurance 22222222222
Concrete Crew
Bargaining
Concrete Finisher 33323133333
Job Leader 1 - - -1111111
Total Concrete Crew 43324244444
Solid Waste
Non-Bargaining
Administrative Assistant I 11111111111
Director of Solid Waste 11111111111
Secretary V 11111111111
Superintendent V - Route Manager 11222222222
Subtotal 44555555555
Bargaining
Driver 17 13 15 13 15 13 15 15 15 15 15
Job Leader -1222222222
Picker I 55222222222
Subtotal 22 19 19 17 19 17 19 19 19 19 19
Total Solid Waste 26 23 24 22 24 22 24 24 24 24 24
Water Works
Non-Bargaining
Assistant Director of Utilities 11111111111
Assistant Manager - Customer Service 11111111111
Director of Customer Service & Billing Office 1 1 1 -1111111
Director of Distribution 22111-11111
Distribution Records Drafter (4)111111 -----
Distribution System Specialist 1 1 ---------
Engineering Aide IV 11111111111
Financial Specialist III 11111111111
Financial Specialist IV 33323333333
Financial Specialist Senior 1 - 1 --------
Locator 11111111111
Manager - Billing and Customer Accounts ----1111111
Manager - Customer Service 1 1 1 -1111111
Manager - Distribution Services and Records (4)------11111
Manager - Maintenance 11222222222
Manager - Meter Service ----1111111
Manager - Operations Treatment 12111111111
Manager - Service Line Repair ----1111111
Quality Assurance Distribution Technician 11111111111
Superintendent V 2122 -------
Supervisor - Operations 22222222222
System Specialist III 11111111111
Utilities System Specialist 11111111111
Water Quality Specialist 11111111111
Subtotal 25 24 24 20 24 23 24 24 24 24 24
85
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Bargaining
Auditor I 22221111111
Auditor II ----2222222
Customer Service & Billing 55554444444
Data Processor 33333333333
Field Repairman/Inspector I 22222222222
Field Repairman/Inspector II 11111111111
Field Repairman/Inspector III 11111111111
Group Leader 11111111111
Heavy Equipment Operator I 4433 -------
Heavy Equipment Operator II 11114444444
Job Leader 55555555555
Machinist 11111111111
Maintenance Tech I 32443333333
Maintenance Tech II 33334444444
Meter Serviceman IV 88888888888
Operator I 31333333333
Operator II - 2 ---------
Subtotal 43 42 43 43 43 43 43 43 43 43 43
Total Water Works 68 66 67 63 67 66 67 67 67 67 67
Wastewater
Non-Bargaining
Administrative Assistant I 11111111111
Asst Director of SCADA Information Systems - -111111111
Chemist 33333333333
Chemist Lead 11111111111
Director of CSO Project Management 1 1 ---------
Director of SCADA Information Systems 11111111111
Director of Utilities 11111111111
Director of Utility Safety 11111111111
Director of Wastewater Maintenance 11111111111
Director of Water Quality & Lab 11111111111
Industrial Pretreatment Specialist I 11111111111
Manager - Environmental Compliance 11111111111
Manager - Industrial Pretreatment 11111111111
Manager - Maintenance 11111111111
Manager - Operations 21222222222
Manager - Utility Purchasing & Storeroom 11111111111
SCADA Instrument Specialist 1 1 1 -1111111
Superintendent V 12111111111
Subtotal 20 20 20 19 20 20 20 20 20 20 20
Bargaining
CSO Rep II 22222222222
General Laborer 11111111111
Lift Station Rep. II 22222222222
Maintenance Electrician V 11111111111
Maintenance Lead 11111111111
Maintenance Repair IV 44434444444
Operator - General 33336555555
Operator - Lead 22222222222
Operator - Senior 66663344444
Sanitation Operator 22222222222
Subtotal 24 24 24 23 24 23 24 24 24 24 24
Total Wastewater 44 44 44 42 44 43 44 44 44 44 44
Organic Resources
Non-Bargaining
Supervisor-Operations 11111111111
Administrative Assistant I 11111111111
Bargaining
Heavy Equipment Operator II 44444444444
Total Organic Resources 66666666666
Total Full-Time Positions 262 252 263 251 267 260 267 267 267 267 267
Explain Significant Staffing Changes Below:
(1) 2019: Title Change – changed from Public Works Public Information Officer to Director of Marketing-Public Works
(2) 2019: Add 1 Position – additional Project Inspector to specifically work on the many Venues, Parks & Arts capital projects
(3) 2019: Add 3 Positions – additional concrete crew members to enable the department to complete approximately 20% more curb and sidewalk rehabilitation
(4) 2020: Title Change – changed from Distribution Records Drafter to Manager-Distribution Services and Records
86
Staffing Summary (Full-Time Positions Only)
Police Department
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Non-Bargaining
Police Dept Admin
Administrative Assistant I 12222222222
Alarm Specialist - 1 1 1 -------
Assistant Director of Civilian Services 11111111111
Crime Analyst 11111111111
Data Entry Specialist 34445555555
Digital Communications & Multimedia Training Coordinator 111111 -----
Director of Civilian Services 11111111111
Director of Purchasing & Logistics - Police Dept (2)------11111
Executive Assistant & Director of Special Projects 11111111111
Financial Specialist II - -1111 -----
Financial Specialist III 11111111111
Financial Specialist IV 1 ----------
Financial Specialist Senior -1111111111
Logistics Specialist (3)------11111
Manager - Property & Evidence 11111111111
Manager - Purchasing & Logistics (1)----11-----
Police Crime Intelligence Analyst 11111111111
Police Crime Intelligence Analyst (Social Media) (4)----1111111
Preventative Maintenance Coordinator 11111111111
Property/Evidence Custodian - Senior -1111111111
Public Access Coordinator 11111111111
Record Specialist (5)16 16 16 16 16 16 14 12 12 12 12
Secretary V 2 ----------
Subtotal 33 35 36 36 38 38 35 33 33 33 33
Crime Lab
Digital (Forensic) Lab Tech 21112211111
Evidence Tech 1 ----------
Firearms IBIS/NIBIN Tech -1111111111
Forensic Lab Tech 1111--11111
Forensic Scientist / Firearm & Tool Mark Examiner 11111111111
Forensic Scientist / Firearm & Tool Mark Examiner Trainee -1111111111
Latent Fingerprint Examiner -1111111111
Supervisor - Crime Laboratory 11111111111
Subtotal 67777777777
Total Non-Bargaining 39 42 43 43 45 45 42 40 40 40 40
Bargaining
Sworn Officers
Chief 11111111111
Captain 77777777777
Division Chief 33333333333
Lieutenant 15 10 15 10 13 13 13 13 13 13 13
Supervisory Sergeant 29 28 29 28 30 30 30 30 30 30 30
Non-Supervisory Sergeant/Investigator 59597777777
Patrolman 1st Class (6)162 157 162 158 156 160 159 161 161 161 161
Patrolman 2nd Class 17 17 17 17 17 17 17 17 17 17 17
Total Sworn Officers 239 232 239 233 234 238 237 239 239 239 239
Teamsters
Building Engineer (Maintenance Tech I)11111111111
Janitor/General Laborer 22222222222
Maintenance Personnel 33333333333
Total Bargaining 242 235 242 236 237 241 240 242 242 242 242
Total Full-Time Positions 281 277 285 279 282 286 282 282 282 282 282
Explain Significant Staffing Changes Below:
(1) 2019: Add 1 New Position – Manager of Purchasing and Logistics: to civilianize the logistics coordinator position. This position has always been staffed by a sworn officer.
(2) 2020: Title Change – Manager of Purchasing and Logistics changed to Director of Purchasing & Logistics (Police Dept).
(3) 2020: Add 1 New Position – Logistics Specialist
(4) 2019: Add 1 New Position – Police Crime Analyst (Social Media) - This position would monitor, vet, and analyze social media, collaborating and correlating with other Crime Analyst(s) and/or
officers regarding Hot-Spot Focused Deterrence and Precision-Policing.
(5) 2020: Reduce 2 Positions – Records Specialists – eliminate third shift of Records Division and close overnight, dedicated phone with direct line to 911 center will be available for emergencies.
(6) 2019: Reduce 6 Positions – budget reduction of sworn officers to better reflect current staffing levels.
(6) 2020: Add 3 Positions – additional sworn officers
87
Staffing Summary (Full-Time Positions Only)
Fire Department
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Non-Bargaining
Fire Department Admin
Administrative Assistant I (1)111111 -----
Administrative Assistant II (1)------11111
Financial Specialist II 1111 -------
Financial Specialist III ----1111111
Preventative Maintenance Coordinator 11111111111
Subtotal 33333333333
Emergency Medical Services Billing
Accounting Clerk IV / EMS Billing Specialist 33333333333
Financial Specialist I (2)1111 -------
Financial Specialist II (2)----1-11111
Subtotal 44444344444
Total Non-Bargaining 77777677777
Bargaining
Chief 11111111111
Assistant Chief 55555555555
Battalion Chief 66666666666
Captain 56 57 56 56 54 54 54 54 54 54 54
Inspector 44443333333
Arson Investigator 33333333333
Instructor 22222222222
Pump Engineer 48 48 48 48 48 48 48 48 48 48 48
Firefighter 1st Class (3)85 88 91 82 83 83 82 82 82 82 82
Firefighter 2nd Class (3)26 26 27 27 39 32 37 37 37 37 37
Firefighter 3rd Class 77778788888
Lieutenant 2 ----------
Paramedic Lieutenant 88775555555
Community Para-Medicine (4)----1122222
Total Bargaining 253 255 257 248 258 250 256 256 256 256 256
Total Full-Time Positions 260 262 264 255 265 256 263 263 263 263 263
Explain Significant Staffing Changes Below:
Venues, Parks & Arts
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Parks Administration
Non-Bargaining
Administrative Assistant I 1 1 ---------
Deputy Director of Venues, Parks & Arts 1 1 - -1111111
Executive Assistant - -111111111
Executive Director Venues, Parks & Arts 11111111111
Financial Specialist II 22221111111
Financial Specialist IV 11112222222
Manager - Office 11111111111
Total Parks Administration 77667777777
Park Maintenance
Non-Bargaining
Administrative Assistant I ------11111
Director of Facilities & Grounds ----1111111
Financial Specialist III 111111 -----
Foreman IV 112222 -----
Foreman V 33221111111
Horticulturist Tech (1)------11111
HVAC Technician 1 1 ---------
Manager - Facilities 11111122222
Manager - Operations - - 1 1 -------
Manager - Operations - Forester 11111111111
Manager - Park Grounds Manager (1)11222233333
(1) 2020: Title Change – Administrative Assistant I promoted to Administrative Assistant II
(2) 2019: Title Change – Financial Specialist I promoted to Financial Specialist II
(3) 2020: Reduce 3 Positions – Memorial Hospital is no longer contracting with the Fire Department to provide neonatal transportation. The changes in revenue and expenditures are reflected in the
budget. The program was supported by approximately 3 positions.
(4) 2020: Add 1 Position – additional Community Para-Medicine – The Community Paramedic Program was established to interact with repeat users of the EMS system to assess their needs prior to
them calling 911 and taking a trip to the emergency room. This program proved to be very successful and an additional position will be added in 2020 to expand the program and work with even
more citizens to prevent unnecessary calls and trips to the emergency room.
88
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Manager - Public Construction (2)------11111
Project Manager (2)----11-----
Superintendent - Park Maintenance 1 1 1 --------
Superintendent III 11212211111
Superintendent IV 2 2 ---------
Superintendent V ------22222
Subtotal 13 13 13 11 12 12 14 14 14 14 14
Bargaining
Arborist I 33333333333
Arborist II 22222222222
Arborist-Weed Control 11111111111
Athletic Field Maintenance 11111111111
Building & Structure Maint I 12221111111
Building & Structure Maint II 11111111111
Building Maintenance Custodian & Labor 11111111111
Construction Maintenance Carpenter II 11111111111
Construction Maintenance Carpenter III 11111111111
Construction Maintenance Mason 11111111111
Electrician 1 1 ---------
Equipment Operator II 22212222222
Group Leader 66666666666
Head Custodian 44444444444
Heavy Equipment Operator I 11111111111
Job Leader 22222222222
Job Leader - Mower Shop - -111111111
Mechanic IV 22111111111
Operator I 11111111111
Painter IV 11111111111
Park Rangers 2 ----------
Plumber IV-Park 12222211111
Zoo Personnel: Building & Structure Maintenance (3) 1 1 1 --------
Subtotal 37 37 36 34 34 34 33 33 33 33 33
Total Parks Maintenance 50 50 49 45 46 46 47 47 47 47 47
Golf Courses
Non-Bargaining
Club Pro Municipal Golf Course 22211111111
Director of Golf Operations 11111111111
Foreman V - 1 -11111111
Manager - Concessions 1 - 1 --------
Program Coordinator - - -11111111
Superintendent V 22222222222
Subtotal 66666666666
Bargaining
Mechanic IV 21212222222
Total Golf Courses 87878888888
Recreation
Non-Bargaining
Assistant Director of Recreation 11111111111
Director of Recreation - -111111111
Fitness Supervisor 1111 -------
Golf Course/Rink Manager 1 ----------
Naturalist 11111111111
Program Coordinator 87777777777
Supervisor - Administrative Assistant 11111111111
Supervisor - Assistant Program - -222222222
Supervisor - Athletic 11111111111
Supervisor - Center 33333333333
Supervisor - Fitness 11112222222
Supervisor - Program 11222222222
Supervisor - Rum Village Park 11111111111
Supervisor - Youth 1 1 ---------
Youth Engagement Coordinator (4)------11111
Total Recreation 21 19 22 22 22 22 23 23 23 23 23
Marketing & Events
Non-Bargaining
Communications Coordinator - - 1 1 1 ------
Director of Development (VPA)11111111111
Director of Experience (VPA)----1111111
Director of Marketing & Promotions 2222 -------
89
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Graphic Designer 11112-33333
Manager - Interactive Marketing 11111-11111
Manager - Marketing ----1511111
Manager - Special Events 1 1 - - 1 -11111
Program Coordinator 11111-11111
Project Manager 11221111111
Supervisor - Assistant Program - 1 ---------
Supervisor - Program 2 2 ---------
Supervisor - Special Events - - 1 --------
Volunteer Coordinator - -111111111
Total Marketing & Events 10 11 11 10 11 9 11 11 11 11 11
Morris Performing Arts Center
Non-Bargaining
Custodian - -111111111
Director of Booking & Event Services 1 1 1 -1111111
Director of Box Office & Event Services - Venues 11111111111
Event Service Technician II (5)------11111
Executive Assistant 1 1 ---------
Manager - Facility Operations (MPAC) - -111111111
Manager - Operations 1 -111111111
Manager - Production 11111111111
Manager I - Assistant Box Office 11111-11111
Manager II - Assistant Box Office 11111111111
Total Morris Performing Arts Center 76878799999
Palais Royale Ballroom
Non-Bargaining
Administrative Assistant I 11111111111
Event Service Technician I (5)111111 -----
Manager - Assistant Facility Operations 11111111111
Total Palais Royale Ballroom 33333322222
Century Center
Non-Bargaining
Custodian (6)------11111
Director of Operations - Venues - -111111111
Event Service Technician II (6)--1111 -----
Financial Specialist Senior - - 1 1 1 -11111
General Manager - Venues - -111111111
Maintenance Technician - -222222222
Security Guard - -222222222
Total Century Center - -888788888
Total Full-Time Positions 106 103 115 108 113 109 115 115 115 115 115
Explain Significant Staffing Changes Below:
Department of Community Investment (DCI)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Non-Bargaining
Administrative Assistant II 11112122222
Business Analyst 1 - 1 --------
Business Development Specialist 11111111111
Director of Business Development 11111111111
Director of Engagement & Economic Empowerment 11111111111
Director of Neighborhood Development 11111111111
Director of Planning 11111111111
Economic Empowerment Specialist - - 1 1 1 -11111
Engagement Specialist (1)----1111111
Executive Assistant 11111111111
Executive Assistant & Director of Special Projects 1 1 ---------
Executive Director of Community Investment 11111-11111
Financial Specialist II 11111111111
(1) 2020: Add 2 Positions – additional Manager-Park Grounds and Horticulturist Tech
(2) 2020: Title Change – Project Manager promoted to Manager-Public Construction
(3) 2018: Last zoo employee's contract ended. The City still owns the Potawatomi Zoo, but it is run and managed by the Potawatomi Zoological Society.
(4) 2020: Add 1 New Position – Youth Engagement Coordinator: this position will oversee the Youth Employment Program and its expansion.
(5) 2020: Transfer 1 Positions – Event Service Technician I transferred from Palais to Morris and promoted to Event Service Technician II
(6) 2020: Title Change – Event Service Technician II changed to Custodian
90
Staffing Summary (Full-Time Positions Only)
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Historic Preservation Administrator - -111111111
Historic Preservation Specialist - -111111111
Housing Counselor 11111111111
Licensing & Registration Administrator 11111111111
Manager - Business Development 22222222222
Manager - Neighborhood Grants 11111111111
Manager - Property Development 11111111111
Neighborhood Program Specialist 11111111111
Principal Planner 22222222222
Property Development Analyst 11111111111
Property Inspector 11111111111
Senior Planner 11111111111
Zoning Administrator (2)----1111111
Zoning Specialist (2)----1-11111
Total Full-Time Positions 23 22 25 24 28 24 28 28 28 28 28
Explain Significant Staffing Changes Below:
Department of Code Enforcement
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Neighborhood Code Enforcement
Non-Bargaining
Administrative Assistant I 23333322222
Code Inspector 66666688888
Code Inspector - Senior 22222211111
Data Analyst 1 1 ---------
Deputy Director of Code Enforcement 11111111111
Director of Code Enforcement 11111111111
Executive Administrative Assistant 11111111111
Financial Specialist III (1)----1111111
Hearing Secretary 11111111111
Operations Analyst (Code) - -111111111
Total Neighborhood Code Enforcement 15 16 16 16 17 17 17 17 17 17 17
Animal Resource Center (formerly Animal Care & Control)
Non-Bargaining
Animal Control Assistant (2)232233 -----
Animal Welfare Assistant (3)------33333
Animal Control Officer 334444 -----
Animal Welfare Officer (3)------44444
Manager - Animal Shelter 111111 -----
Manager - Animal Resource Center (3)------11111
Manager - Assistant Animal Shelter 111111 -----
Manager - Assistant Animal Resource Center (3)------11111
Manager - Shelter Operations 1 ----------
Total Animal Care & Control 88889999999
NEAT Crew **
Non-Bargaining
Superintendent IV 11111111111
Bargaining
Driver 11111111111
Operator III 22222222222
Total NEAT Crew 44444444444
Rental Unit Inspection
Non-Bargaining
Code Inspector - Senior (4)------11111
Code Inspector - Rental License Inspection - -222222222
Program Coordinator (4)------11111
Total Rental Unit Inspection - -222244444
Total Full-Time Positions 27 28 30 30 32 32 34 34 34 34 34
Explain Significant Staffing Changes Below:
(1) 2019: 1 New Position – to provide assistance in researching and developing programming designed to engage and empower residents.
(2) 2019: 2 New Positions – to establish City's own Planning Commission rather than relying on Area Plan Commission.
(1) 2019: Add 1 Position – part-time administrative position promoted to a full-time Financial Specialist III
(2) 2019: Add 1 Position – part-time position converted into a full-time Animal Control Assistant
(3) 2020: Title Change – South Bend Animal Shelter renamed South Bend Animal Resource Center (SBARC) and positions retitled
(4) 2020: Add 2 Positions – additional positions for the Rental Safety Verification Program (RSVP)
91
Staffing Summary (Full-Time Positions Only)
Department of Innovation & Technology
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
311 Call Center
Non-Bargaining
311 Customer Service Liaison 33444444444
311 Customer Service Liaison II 11111111111
Director of 311 Customer Service 11111111111
Supervisor - 311 Customer Service 11111111111
Total 311 Call Center 66777777777
Information Technology / Innovation
Non-Bargaining
Applications Developer 33333333333
Business Analyst (1)33334422222
Business Analyst - Senior (1)------11111
Chief Innovation Officer 11111111111
Chief Technology Officer 11111111111
Deputy Chief Technology Officer ----1111111
Design Specialist (1)------11111
Director of Applications 11111111111
Director of Business Analytics 11111-11111
Director of Civic Innovation - -111111111
Director of Infrastructure 11111111111
Director of Services 11111111111
GIS Manager 11111111111
GIS Specialist ----1111111
Manager - Applications 1 -111111111
Manager - Infrastructure 11111111111
Manager - Services 11111111111
Specialist of Infrastructure 11111111111
Specialist of Services 11111111111
System Specialist III - -111111111
Total Information Technology / Innovation 18 17 20 20 23 22 23 23 23 23 23
Total Full-Time Positions 24 23 27 27 30 29 30 30 30 30 30
Explain Significant Staffing Changes Below:
Building Department
2019 2020
2017 12/31/17 2018 12/31/18 Amended 06/30/19 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2021 2022 2023 2024
Non-Bargaining
Administrative Assistant I 33333332222
Assistant Manager - Customer Service (3)------13333
Building Commissioner 11111111111
Building Inspector 44445555555
Chief Building Inspector ----1111111
Commercial Combination Inspector 33442222222
Deputy Building Commissioner ----1111111
Design/Plan Review Specialist 1111 -------
Executive Assistant (3)------11111
Secretary V (2),(3)111122 -----
Zoning Administrator (1)1111 -------
Total Full-Time Positions 14 14 15 15 15 15 15 16 16 16 16
Explain Significant Staffing Changes Below:
(1) 2019: Transfer 1 Position – Zoning Administrator transferred to the Department of Community Investment to establish City's own Planning Commission
(2) 2019: Add 1 Position – additional Secretary V
(3) 2020: Transfer 2 Positions – one Secretary V changed to Assistant Manager-Customer Service and one Secretary V changed to Executive Assistant
(1) 2020: Title Change – change one Business Analyst to Business Analyst-Senior and change one Business Analyst to Design Specialist
92
City of South Bend, Indiana 2020 Budget
DEPARTMENTAL INFORMATION
93
City of South Bend, Indiana 2020 Budget
Department Summary
For the purposes of simplifying and presenting financial information in this budget, the City is organized into 12
departments as follows:
1)Mayor’s Office: The Mayor is the elected chief executive officer of the City of South Bend.
2)City Clerk: The City Clerk is an elected position that ensures the integrity and accuracy of City records and
acts as a liaison between the Common Council, City Administration, and South Bend residents.
3)Common Council: The fiscal body of the City, which exists to ensure that City Government is always
responsive to the needs of our residents and that the betterment of South Bend is always our highest priority.
The Council consists of 9 elected members.
4)General Government: Includes the Controller's Office, Human Resources, Legal Department,
Department of Innovation & Technology, Central Services, Office of Diversity & Inclusion, Office of
Human Rights, and employee benefits/insurance.
5)Public Works: Includes Water Works, Wastewater, Solid Waste, Streets & Sewers, Organic Resources,
Engineering, the Office of Sustainability, and the AmeriCorps Grant Program.
6)Police Department
7)Fire Department
8)Venues, Parks & Arts: Includes the administration & maintenance of South Bend’s parks, golf courses, and
community centers. Also includes the operations of the Morris Performing Arts Center, the Palais Royale
Ballroom, and the Century Center Convention Center.
9)Department of Community Investment: Includes all economic development activities including
administration of the Redevelopment Commission-controlled funds. This department also includes the
Building Department, which is responsible for building and zoning administration.
10)Code Enforcement: Includes Code Enforcement, Animal Care & Control, Rental Unit Inspection activities,
and the Neighborhood Enforcement Action Team (NEAT).
11)Human Rights
12)Building Department
The departmental pages that follow include both a detail of expenditures by department as well as an accounting of the
department’s priorities and metrics for the 2020 fiscal year.
Note that the expenditures presented here are net of all interfund transfers. All self-employed insurance costs are
counted in general government. Full budget presentation of each fund (including both revenues and expenditures) is
presented in the section titled “Fund Information”.
94
City of South Bend, Indiana 2020 Budget
Mayor's Office
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 461,050 489,548 557,029 284,785 572,098 583,155 594,441 605,950 617,790 15,069 3%
Health Insurance 96,523 95,532 69,948 34,332 92,883 98,483 104,083 110,483 116,883 22,935 33%
Fringe Benefits 101,247 106,772 117,517 59,943 122,925 125,162 127,448 129,780 132,182 5,408 5%
Total Personnel 658,820 691,853 744,494 379,060 787,906 806,800 825,972 846,213 866,855 43,412 6%
Supplies 1,385 830 864 698 700 700 700 700 700 (164) -19%
Services & Charges
Professional Services - - 180,070 - 7,000 7,000 7,000 7,000 7,000 (173,070) -96%
Printing & Advertising 24,868 22,895 20,130 9,606 40,928 40,902 40,891 40,907 40,922 20,798 103%
Education & Training 2,816 4,225 800 105 1,800 1,800 1,800 1,800 1,800 1,000 125%
Travel 2,100 3,691 5,194 2,403 5,000 5,000 5,000 5,000 5,000 (194) -4%
Repairs & Maintenance 2,250 834 1,250 200 100 100 100 100 100 (1,150) -92%
Interfund Allocations 129,228 142,046 120,197 60,095 93,425 113,701 115,793 115,980 116,345 (26,772) -22%
Debt Service
Principal 1,075 3,608 - - - - - - - - -
Interest & Fees 246 536 - - - - - - - - -
Other Services & Charges 2,917 796 1,750 148 600 600 600 600 600 (1,150) -66%
Total Services & Charges 165,500 178,631 329,391 72,557 148,853 169,103 171,184 171,387 171,767 (180,538) -55%
Total Expenditures 825,705 871,313 1,074,749 452,314 937,459 976,603 997,856 1,018,300 1,039,322 (137,290) -13%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city.
This department is funded by property tax revenue collected in the General Fund.
In 2020, a new mayor will be sworn in. The budget for education & training and promotions is significantly higher in order to provide resources for the new administration to implement its priorities.
From 2019 to 2020, the salary cap for Chief of Staff to the Mayor will increase by 24.9%, from $78,858 to $98,500. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in
health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
95
City of South Bend, Indiana 2020 Budget
City Clerk
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 230,476 252,036 273,873 130,137 291,397 296,936 302,586 308,349 314,229 17,524 6%
Health Insurance 48,719 50,238 41,880 16,740 58,052 61,552 65,052 69,052 73,052 16,172 39%
Fringe Benefits 46,724 51,005 55,196 26,980 60,129 61,250 62,394 63,563 64,755 4,933 9%
Total Personnel 325,919 353,280 370,949 173,857 409,578 419,738 430,032 440,964 452,036 38,629 10%
Supplies 5,627 4,398 14,013 7,058 6,800 6,800 6,800 6,800 6,800 (7,213) -51%
Services & Charges
Professional Services 32,147 26,812 21,913 5,338 43,000 29,118 29,700 30,294 30,000 21,087 96%
Printing & Advertising 21,356 28,674 36,486 14,263 28,040 25,980 25,956 25,992 26,027 (8,446) -23%
Education & Training 2,970 3,233 3,355 2,855 3,060 3,121 3,184 3,247 3,247 (295) -9%
Travel 1,509 1,693 950 152 7,089 7,231 7,375 7,523 7,523 6,139 646%
Repairs & Maintenance 15,075 5,344 19,026 6,280 5,000 5,000 5,000 5,000 5,000 (14,026) -74%
Interfund Allocations 61,008 90,906 76,327 38,161 48,956 59,394 60,488 60,589 60,783 (27,371) -36%
Other Services & Charges 2,692 2,949 3,250 1,497 5,152 5,205 5,259 5,315 5,315 1,902 59%
Total Services & Charges 136,758 159,612 161,307 68,545 140,297 135,049 136,962 137,960 137,895 (21,010) -13%
Total Expenditures 468,303 517,289 546,269 249,461 556,675 561,587 573,794 585,724 596,731 10,406 2%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
o Objective: More inclusive transparency to increase community awareness and participation
o Objective: Continue to upgrade technology, finding innovative, cost-efficient and energy-saving solutions through streamlining and
integrating between departments and other governmental entities.
o Objective: Build upon a comprehensive internship program
o Objective: Ensure smooth transition through training and support for new Clerk and five (5) new Council Members
We ensure the integrity and accuracy of City records, and liaise between the Common Council, City Administration and South Bend residents fostering relationships and common ground.
We accomplish our mission by:
- Serving as a responsible steward of information and historical artifacts
- Empowering the community to engage
- Supporting open and transparent government
- Striving for the highest degree of excellence in customer service
This department is funded by property tax revenue collected in the General Fund.
From 2019 to 2020, the salary caps for the Chief Deputy Clerk and the Ordinance Violations Bureau Clerk will increase by 5% to reflect work load and responsibility additions. City-wide, all salary
caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee
is increased back to the regular rates.
Goals:
• New parking enforcement equipment and software
• Interdepartmental/public electronic filings and document management with legal electronic signatures and an online payment option
• Expand Amnesty Day to cover ordinance violation citations/ continue to increase collections revenue (third year of BMV access)
• Continual development of the Clerk's office SOPs and cross-training employees; education on media, retention, open-door laws, and incorporate active shooter protocols
• Continue inclusive transparency efforts to increase community awareness and engagement through ensuring ADA compliance of all offsite Council meetings, providing government tours, and in
continuing to build upon a comprehensive internship program
2020 Department Objectives
Well-Governed & Administered City
96
City of South Bend, Indiana 2020 Budget
Common Council
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 171,638 194,749 218,200 96,267 225,764 229,400 233,108 236,888 240,749 7,564 3%
Health Insurance 88,935 86,114 73,704 32,652 104,494 110,794 117,094 124,294 131,494 30,790 42%
Fringe Benefits 30,647 33,074 38,176 16,612 39,363 40,099 40,850 41,615 42,399 1,187 3%
Total Personnel 291,220 313,937 330,080 145,531 369,621 380,293 391,052 402,797 414,642 39,541 12%
Supplies 2,792 10,068 6,465 630 9,500 6,000 6,000 6,000 6,000 3,035 47%
Services & Charges
Professional Services 75,582 139,506 181,927 72,024 217,308 197,308 197,308 197,308 197,308 35,381 19%
Printing & Advertising 5,255 11,012 14,948 5,602 14,076 10,175 10,164 10,180 10,195 (872) -6%
Education & Training 1,664 790 1,000 100 12,226 2,000 1,000 1,000 1,000 11,226 1123%
Travel 1,577 242 5,000 340 10,000 5,100 5,100 5,100 5,100 5,000 100%
Repairs & Maintenance 42,909 20,461 39,750 - 4,845 4,845 4,845 4,845 4,845 (34,905) -88%
Interfund Allocations 46,068 62,134 56,532 28,266 42,336 51,066 52,011 52,116 52,300 (14,196) -25%
Other Services & Charges 4,011 13,188 7,893 1,196 16,500 5,916 5,916 5,916 5,916 8,607 109%
Total Services & Charges 177,067 247,332 307,050 107,527 317,291 276,410 276,344 276,465 276,664 10,241 3%
Total Expenditures 471,079 571,337 643,595 253,688 696,412 662,703 673,396 685,262 697,306 52,817 8%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
o Objective: Implement training & committee assignments for new council members
o Objective: Partner with the Administration on Police and Teamsters Collective bargaining negotiations
o Objective: Vote of confidence on continuing the Tapes Legal Action
o Objective: Continue Neighborhood meetings, walks and tours
o Objective: Fill every board, commission, and citizen appointee/training
o Objective: Improve technology to better serve the citizens
o Objective: Legislation to support electronic signatures and filings
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest
priority.
This department is funded by property tax revenue collected in the General Fund.
The 2020 budget will be slightly higher than usual in order to provide resources for supplies and training for the 5 new council members. The increase in health insurance is due to a one-time break in
the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
2020 Department Objectives
Well-Governed & Administered City
97
City of South Bend, Indiana 2020 Budget
General Government
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
General Fund 3,532,154 3,525,230 3,894,569 1,786,473 4,824,111 4,999,517 5,104,281 5,219,386 5,318,858 929,542 24%
Income Tax Funds 1,747,799 843,800 4,606,498 1,386,908 533,038 499,624 499,624 639,624 459,624 (4,073,460) -88%
Internal Service Funds 28,921,779 33,964,149 47,452,838 20,933,804 43,560,996 45,629,112 46,593,255 47,764,086 48,992,774 (3,891,842) -8%
Other Funds 5,362,602 4,357,485 3,802,982 1,876,183 2,923,613 2,637,711 1,964,280 1,186,105 413,130 (879,369) -23%
Total by Fund 39,564,334 42,690,664 59,756,887 25,983,368 51,841,758 53,765,964 54,161,440 54,809,201 55,184,386 (7,915,129) -13%
Expenditures by Activity
Administration & Finance Dept 2,408,921 2,394,184 2,572,551 1,178,693 3,375,428 3,500,197 3,567,408 3,648,572 3,713,466 802,877 31%
Legal Department 1,080,233 1,088,046 1,279,018 564,780 1,405,683 1,456,320 1,493,873 1,527,814 1,562,392 126,665 10%
Innovation & Technology Dept 4,215,021 5,794,830 12,454,118 4,010,051 7,440,340 8,334,611 8,260,876 8,271,836 8,295,701 (5,013,778) -40%
Central Services 7,550,372 8,067,338 14,676,932 6,403,580 13,303,279 13,583,126 13,728,203 13,949,162 14,174,781 (1,373,653) -9%
Liability Insurance 3,114,211 4,001,486 5,738,276 1,809,143 4,059,232 4,080,008 4,092,957 4,110,000 4,123,245 (1,679,044) -29%
Employee Benefits 14,811,418 16,335,706 17,908,680 9,274,122 18,791,559 19,631,367 20,511,219 21,433,088 22,399,047 882,879 5%
Debt Service 4,152,981 3,268,190 2,634,750 1,435,119 2,630,085 2,307,705 1,956,780 1,183,605 410,630 (4,665) 0%
Other 2,231,176 1,740,884 2,492,562 1,307,880 836,152 872,630 550,124 685,124 505,124 (1,656,410) -66%
Total by Activity 39,564,334 42,690,664 59,756,887 25,983,368 51,841,758 53,765,964 54,161,440 54,809,201 55,184,386 (7,915,129) -13%
Expenditures by Type
Personnel
Salaries & Wages 5,435,392 5,977,581 6,814,605 3,130,109 7,394,189 7,501,447 7,638,091 7,774,531 7,912,322 579,584 9%
Fringe Benefits 2,382,939 2,432,601 2,429,252 1,051,264 2,801,415 2,903,370 3,008,533 3,124,803 3,241,442 372,163 15%
Total Personnel 7,818,331 8,410,182 9,243,857 4,181,372 10,195,604 10,404,817 10,646,624 10,899,334 11,153,764 951,747 10%
Supplies 551,177 375,886 5,424,849 2,412,971 5,164,818 5,099,673 5,149,733 5,198,136 5,248,943 (260,031) -5%
Services & Charges
Professional Services 2,222,730 2,223,053 8,219,651 1,980,545 2,530,715 2,983,529 2,627,745 2,662,860 2,680,377 (5,688,936) -69%
Printing & Advertising 5,335 5,898 11,784 941 27,439 27,094 26,921 24,550 24,725 15,655 133%
Utilities 4,159,716 4,615,028 5,145,724 2,498,605 4,935,174 5,034,053 5,134,601 5,237,060 5,341,567 (210,550) -4%
Education & Training 69,697 49,438 118,802 34,304 218,910 238,410 238,410 238,860 238,860 100,108 84%
Travel 44,683 53,213 82,573 21,532 53,110 54,310 52,310 54,310 52,410 (29,463) -36%
Repairs & Maintenance 1,271,613 2,445,217 4,003,313 1,731,794 2,971,972 3,569,822 3,480,036 3,479,576 3,453,309 (1,031,341) -26%
Interfund Allocations 732,000 751,514 1,133,057 566,531 862,817 1,017,733 1,035,184 1,041,176 1,048,393 (270,240) -24%
Debt Service
Principal 4,731,583 3,725,676 2,959,442 1,741,461 2,827,565 2,546,135 2,219,094 1,462,229 675,139 (131,877) -4%
Interest & Fees 965,280 618,549 530,445 268,598 431,619 351,654 255,497 177,679 171,664 (98,826) -19%
Grants & Subsidies 564,949 618,991 793,991 393,495 493,991 493,991 493,991 493,991 493,991 (300,000) -38%
Insurance 14,757,918 16,685,153 17,996,950 8,972,384 18,652,605 19,468,950 20,324,912 21,222,455 22,163,641 655,655 4%
Other Services & Charges 1,508,613 1,905,358 2,405,396 816,433 2,475,419 2,475,793 2,476,382 2,616,985 2,437,603 70,023 3%
Total Services & Charges 31,034,118 33,697,088 43,401,128 19,026,625 36,481,336 38,261,474 38,365,083 38,711,731 38,781,679 (6,919,792) -16%
Operating Expenditures 39,403,626 42,483,155 58,069,834 25,620,968 51,841,758 53,765,964 54,161,440 54,809,201 55,184,386 (6,228,076) -11%
Capital 160,708 207,509 1,687,053 362,399 - - - - - (1,687,053) -100%
Total Expenditures 39,564,334 42,690,664 59,756,887 25,983,368 51,841,758 53,765,964 54,161,440 54,809,201 55,184,386 (7,915,129) -13%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 101, 217, 222, 224, 226, 227, 279, 404, 407, 408, 711, 713, 714, and 755
The Controller's Office, Legal Department, Office of Diversity & Inclusion, and Human Resources are funded by property taxes and other revenue from the General Fund. The Department of
Innovation & Technology is funded by an allocation to City departments. Central Services is funded by charges for services to City departments and external customers. Refer to individual fund
budgets in the "Fund Information" section for more information.
The General Government budget summary includes the Controller's Office, Legal Department, Department of Innovation & Technology, Central Services, Office of Diversity & Inclusion, and
Human Resources. The purpose of these departments is to provide fiscal management and administrative services to the City's operational departments, thereby facilitating the timely, effective
delivery of services to South Bend residents. The Administration & Finance department includes finance & accounting services, human resources, risk management, and benefits administration. The
Innovation & Technology department includes the operations of the City's 311 Call Center.
All self-funded health insurance costs are included in this summary. Overall, General Government expenditures went down from 2019 to 2020. The largest variances in expenditures between 2019 and
2020 are in the areas of professional services, repair & maintenance costs, and interfund allocations. Refer to individual fund budgets in the "Fund Information" section for more information.
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City of South Bend, Indiana 2020 Budget
General Government
o Objective: Increase MWBE utilization in procurement
o Objective: Grow the available MWBE’s within our geographic marketplace in areas of NAICS use in City procurement and
contracting
o Objective: Increase access to IDEA educational workshops, procurement and contracting information, small local minority and
women business enterprises resources, and funding support for P3 programming that addresses the reduction of racial disparities in
South Bend.
The County-City Building is located in downtown South Bend. It is home to
offices for both St. Joseph County and the City of South Bend.
City offices located in the County-City Building include:
- Mayor's Office
- City Clerk
- Common Council
- Administration & Finance
- Human Resources
- Legal Department
- Code Enforcement
- Engineering
- Department of Community
Investment
- Innovation & Technology
Controller's Office
Human Resources
o Objective: Develop/implement innovative programs to build positive workplace culture
o Objective: Expand training opportunities for employees
Innovation & Technology
o Objective: Strengthen City data operations & culture
o Objective: Listen first, build with: create more feedback loops for user-friendly, human-centered tech, digital services, and software
o Objective: Facilitate equitable, inclusive deployment of technology to residents
Office of Inclusion, Diversity, Equity, and Access
2020 Department Objectives
Well-Governed & Administered City
o Objective: Increase transparency in financial reporting
o Objective: Improve efficiency and effectiveness of financial processes while strengthening internal control
o Objective: Plan for long term financial stability
o Objective: Achieve Automotive Service Excellence (ASE) Blue Seal Certification
o Objective: Implementation of new fleet management software
o Objective: Develop emergency outage action plan for Automatic Vehicle Location (AVL) radio system.
Central Services
99
Legal Department
o Objective: Identify liability claims trends and provide
associated trainings assisting City personnel in mitigating
risks
o Objective: Engage in proactive strategies to recover funds
from insurance companies
o Objective: Obtain Record of Decision in Beck’s Lake
matter
o Objective: Implement new legal support strategy for
Diversity and Inclusion, Board of Public Safety, Human
Rights Commission, and Area Plan Commission
City of South Bend, Indiana 2020 Budget
Department of Public Works
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
General Fund 1,196,927 1,490,073 4,262,175 1,658,050 3,978,860 4,218,098 4,101,857 4,198,481 4,285,644 (283,315) -7%
Motor Vehicle Highway Fund 9,369,849 10,237,548 12,589,710 4,754,002 11,635,107 11,543,052 11,506,341 11,722,538 11,789,987 (954,603) -8%
Income Tax Funds 3,887,117 2,783,213 3,563,535 1,418,261 2,837,816 2,716,640 2,748,356 2,780,707 2,813,705 (725,719) -20%
Utilities Funds 61,286,525 56,203,897 84,606,636 26,565,297 69,066,419 64,968,939 64,149,955 63,825,840 64,034,422 (15,540,217) -18%
Other Funds 4,177,107 6,207,390 12,253,273 1,467,035 4,612,310 3,268,623 3,116,829 3,117,441 2,763,252 (7,640,963) -62%
Total by Fund 79,917,526 76,922,121 117,275,329 35,862,646 92,130,512 86,715,352 85,623,338 85,645,007 85,687,010 (25,144,817) -21%
Expenditures by Activity
Engineering 1,196,927 1,472,705 3,220,121 1,428,525 3,162,960 3,278,937 3,334,756 3,395,698 3,459,129 (57,161) -2%
Office of Sustainability 256,633 304,308 346,052 103,901 377,567 476,575 275,315 279,018 282,792 31,515 9%
AmeriCorps Grant Program - 17,368 738,239 131,519 438,333 462,586 491,786 523,765 543,723 (299,906) -41%
Streets & Sewers 17,612,424 17,615,716 23,255,794 7,655,674 19,196,711 19,305,788 19,361,226 19,668,413 19,813,602 (4,059,083) -17%
Water Works 15,895,011 14,555,838 24,510,112 9,138,556 21,015,291 20,720,912 19,972,029 20,039,018 20,185,058 (3,494,821) -14%
Wastewater 28,440,280 26,813,035 42,080,127 11,219,822 32,328,722 28,342,107 28,260,128 28,060,563 28,005,667 (9,751,405) -23%
Solid Waste 5,246,396 5,400,771 5,579,223 2,460,417 5,826,322 5,800,733 5,775,603 5,668,366 5,677,621 247,099 4%
Organic Resources 1,288,328 1,557,590 1,780,176 832,020 1,626,790 1,460,351 1,370,811 1,196,131 1,222,198 (153,386) -9%
Street Capital Projects 4,070,952 5,786,117 12,102,523 1,436,999 4,495,000 3,150,723 2,998,328 2,998,328 2,643,515 (7,607,523) -63%
Sewer Bond Capital 2,315,096 628,214 - - - - - - - - -
Storm Sewer - - 600,000 36,952 825,000 1,000,000 1,035,000 1,035,000 1,040,000 225,000 38%
Other 3,595,479 2,770,458 3,062,962 1,418,261 2,837,816 2,716,640 2,748,356 2,780,707 2,813,705 (225,146) -7%
Total by Activity 79,917,526 76,922,121 117,275,329 35,862,646 92,130,512 86,715,352 85,623,338 85,645,007 85,687,010 (25,144,817) -21%
Expenditures by Type
Personnel
Salaries & Wages 12,903,807 13,526,859 15,167,460 6,945,821 15,647,066 15,974,575 16,116,638 16,352,094 16,591,278 479,606 3%
Fringe Benefits 5,966,415 6,191,482 5,860,881 2,598,867 6,215,777 6,470,731 6,687,751 6,923,238 7,172,244 354,896 6%
Total Personnel 18,870,223 19,718,341 21,028,341 9,544,688 21,862,843 22,445,306 22,804,389 23,275,332 23,763,522 834,502 4%
Supplies 5,321,798 5,665,355 9,213,298 2,882,395 7,254,701 7,055,192 7,165,183 7,269,062 7,374,623 (1,958,597) -21%
Services & Charges
Professional Services 4,427,310 4,111,614 8,294,573 1,978,162 6,050,995 5,375,216 5,054,061 5,326,064 4,976,058 (2,243,578) -27%
Printing & Advertising 3,999 3,928 16,089 3,214 42,112 41,494 41,273 41,732 42,192 26,023 162%
Utilities 3,360,911 3,483,025 3,814,587 1,878,541 3,752,485 3,829,297 3,907,573 3,987,688 4,069,586 (62,102) -2%
Education & Training 50,746 68,191 110,318 40,051 138,099 129,004 129,938 130,897 131,887 27,781 25%
Travel 36,497 36,481 105,217 18,298 122,206 123,770 123,699 125,507 127,453 16,989 16%
Repairs & Maintenance 7,142,374 8,573,731 10,891,348 3,004,325 9,071,241 7,579,203 7,641,823 7,706,737 7,761,543 (1,820,107) -17%
Interfund Allocations 4,869,456 6,091,218 7,233,356 3,610,095 7,136,667 8,055,552 8,156,399 8,234,347 8,318,355 (96,689) -1%
Debt Service
Principal 11,397,694 9,869,033 11,609,603 2,724,279 10,379,408 10,082,114 9,894,313 9,172,448 9,229,937 (1,230,195) -11%
Interest & Fees 2,910,619 2,471,251 2,846,849 1,552,837 2,365,895 2,156,587 1,953,283 1,746,659 1,546,694 (480,954) -17%
Grants & Subsidies - 5,320 2,500 2,434 - - - - - (2,500) -100%
Interfund Transfers Out * 6,208,332 6,332,487 6,340,990 3,170,494 6,221,791 6,221,791 6,221,791 6,221,791 6,221,791 (119,199) -2%
Other Services & Charges 6,871,595 5,694,498 9,688,663 2,199,142 5,704,069 5,766,134 5,863,613 5,965,743 6,082,369 (3,984,594) -41%
Total Services & Charges 47,279,533 46,740,777 60,954,093 20,181,871 50,984,968 49,360,162 48,987,766 48,659,613 48,507,865 (9,969,125) -16%
Operating Expenditures 71,471,554 72,124,473 91,195,732 32,608,954 80,102,512 78,860,660 78,957,338 79,204,007 79,646,010 (11,093,220) -12%
Capital 8,445,973 4,797,648 26,079,597 3,253,692 12,028,000 7,854,692 6,666,000 6,441,000 6,041,000 (14,051,597) -54%
Total Expenditures 79,917,526 76,922,121 117,275,329 35,862,646 92,130,512 86,715,352 85,623,338 85,645,007 85,687,010 (25,144,817) -21%
* Interfund Transfers Out does not include transfers between Public Works Department funds – does include payment in lieu of taxes (PILOT) paid to the General Fund
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 101, 202, 251, 257, 265, 266, 404, 408, 412, 610, 611, 620, 622, 624, 625, 626, 629, 640, 641, 642, 643, 649, 654, 655, and 667
The Department of Public Works builds the foundation for a thriving city by providing
essential services that enhance the community's quality of life. The department erects and
maintains street and traffic signs, cleans and repairs streets, maintains sewers and water mains,
and administers City refuse collection. It also oversees the design and construction of public
buildings, streets, sewers, and other improvements.
This department is primarily funded by charges for services rendered, particularly through the
water and wastewater utility funds. However, it also receives a significant amount of tax
support, especially for activities related to streets maintenance, traffic & lighting, and the
engineering department (which is accounted for in the general fund). Refer to individual fund
budgets in the "Fund Information" section for more information.
A significant percentage of the budget in the Public Works department is dedicated to capital
projects. Refer to individual fund budgets in the "Fund Information" section for more
information.
100
City of South Bend, Indiana 2020 Budget
Department of Public Works
o Objective: Expand Curb & Sidewalk program
o Objective: Reduce the community’s greenhouse gas emissions &
prepare for impacts of climate change in the community
o Objective: Expand measures implemented by the South Bend
Green Corps program
o Objective: 100% compliance with Drinking water standards
o Objective: Continue coordination with Fire Department on
hydrant inspection program to minimize risk that any hydrant will be
inoperable when needed.
Utilities
o Objective: Refining of capital asset plans for water and wastewater treatment, pumping, linear assets (pipes/valves), and wellfields.
o Objective: Continue implementation of Customer Assistance Program (CAP)
o Objective: Implementation of new Customer Service and Billing Software
Solid Waste
o Objective: Decrease contamination in yard waste
o Objective: Implement new route and camera system with GPS tracking
Vibrant, Welcoming Neighborhoods
Streets & Sewers
o Objective: Implement new branding and decrease truck maintenance costs
Well-Governed & Administered City
Office of Sustainability
o Objective: Create a culture of sustainability as “business as usual” across all municipal operations.
Streets & Sewers
o Objective: Implement CityWorks to drive efficiencies in work orders.
Robust & Well-Planned Infrastructure
Utilities
o Objective: 90% or greater CSO EmNet uptime
o Objective: Zero dry weather combined sewer overflows
o Objective: Purchase of hydro-excavator for increased maintenance of sewer and appurtenances
Engineering
o Objective: Improve communication, including with more community outreach
o Objective: Create standard operating procedure (SOPs) to provide excellent project management services to departments/clients
Solid Waste
Engineering
o Objective: Initiate all 2020 projects, including large scale streets projects (Bendix, Olive, Corby/Ironwood/Rockne).
Office of Sustainability
o Objective: Streetlight modernization – convert both City- and utility-owned streetlights to LED
Streets & Sewers
o Objective: Pave 20 lane miles through own forces
o Objective: Crack seal 50 lane miles
o Objective: Expand use of road temperature sensors and explore an alternate hot patch material
2020 Department Objectives
Safe Community for Everyone
Office of Sustainability
Utilities
101
City of South Bend, Indiana 2020 Budget
Police Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
General Fund 28,166,148 29,240,338 31,434,904 15,049,284 30,856,544 32,159,291 32,584,908 33,166,014 33,646,659 (578,360) -2%
Public Safety LOIT 4,169,424 4,265,266 4,454,976 1,715,033 4,619,658 4,717,806 4,817,278 4,922,726 5,029,554 164,682 4%
Income Tax Funds 4,144,147 5,200,510 4,475,758 1,918,373 4,484,622 4,663,125 4,141,812 4,151,003 4,505,369 8,864 0%
Cumulative Capital Develop.438,241 575,402 539,277 245,368 587,817 395,699 368,740 261,014 48,540 48,540 9%
Police Pension Fund 6,132,823 6,180,140 6,425,902 3,360,805 6,241,405 5,894,783 5,714,973 5,535,166 5,355,363 (184,497) -3%
Police Grant Funds 205,020 84,785 306,904 58,074 92,000 2,000 2,000 2,000 2,000 (214,904) -70%
Police Special Revenue Funds 769,022 418,650 676,066 252,949 549,020 422,000 422,000 422,000 422,000 (127,046) -19%
Total by Fund 44,024,825 45,965,092 48,313,787 22,599,888 47,431,066 48,254,704 48,051,711 48,459,923 49,009,485 (2,221,996) -5%
Expenditures by Activity
Police Department 35,837,878 37,389,668 39,030,867 17,830,077 37,758,528 38,858,370 38,763,460 39,277,708 39,931,939 (1,272,339) -3%
Police Crime Lab - - - - 631,268 645,689 660,299 675,810 691,519 631,268 -
PSAP (911 Call Center)2,054,124 2,395,284 2,857,018 1,409,006 2,799,865 2,855,862 2,912,979 2,971,239 3,030,664 (57,153) -2%
Police Pension 6,132,823 6,180,140 6,425,902 3,360,805 6,241,405 5,894,783 5,714,973 5,535,166 5,355,363 (184,497) -3%
Total by Activity 44,024,825 45,965,092 48,313,787 22,599,888 47,431,066 48,254,704 48,051,711 48,459,923 49,009,485 (882,721) -2%
Expenditures by Type
Personnel
Salaries & Wages 25,657,875 27,017,855 27,478,375 13,336,401 27,313,272 27,424,293 27,628,262 27,844,912 28,069,457 (165,103) -1%
Fringe Benefits 7,323,580 7,492,962 6,555,047 3,093,733 7,070,050 7,299,061 7,515,097 7,760,195 8,005,753 515,003 8%
Total Personnel 32,981,455 34,510,816 34,033,422 16,430,134 34,383,322 34,723,354 35,143,359 35,605,107 36,075,210 349,900 1%
Supplies 1,419,984 1,405,823 1,600,741 610,106 1,506,943 1,338,943 1,338,943 1,338,943 1,228,943 (93,798) -6%
Services & Charges
Professional Services 2,690,425 2,833,069 3,765,618 1,692,397 3,381,365 3,437,362 3,494,479 3,552,739 3,612,164 (384,253) -10%
Utilities 173,697 183,917 184,750 74,324 174,408 177,557 180,768 184,043 187,384 (10,342) -6%
Education & Training 82,323 88,068 122,640 49,095 110,000 110,000 110,000 110,000 110,000 (12,640) -10%
Travel 35,418 42,139 63,601 20,825 52,000 42,000 42,000 42,000 42,000 (11,601) -18%
Repairs & Maintenance 1,302,362 1,000,783 1,087,341 454,337 1,042,027 1,042,027 1,042,027 1,042,027 1,042,027 (45,314) -4%
Interfund Allocations 3,238,764 3,055,248 4,333,272 2,166,636 3,651,431 4,450,643 4,503,387 4,532,235 4,564,091 (681,841) -16%
Debt Service
Principal 1,355,980 2,276,338 2,167,415 781,778 2,302,513 2,244,377 1,510,742 1,354,768 1,436,624 135,098 6%
Interest & Fees 68,570 95,346 134,955 44,418 142,258 130,783 116,108 115,287 115,898 7,303 5%
Grants & Subsidies 4,606 15,916 40,000 974 57,000 20,000 20,000 20,000 20,000 17,000 43%
Other Services & Charges 509,412 435,528 552,147 171,409 513,078 468,558 481,058 493,558 505,558 (39,069) -7%
Total Services & Charges 9,461,556 10,026,352 12,451,739 5,456,192 11,450,801 12,147,407 11,524,409 11,470,873 11,660,332 (1,000,938) -8%
Operating Expenditures 43,862,996 45,942,992 48,085,902 22,496,432 47,341,066 48,209,704 48,006,711 48,414,923 48,964,485 (744,836) -2%
Capital 161,829 22,100 227,885 103,455 90,000 45,000 45,000 45,000 45,000 (137,885) -61%
Total Expenditures 44,024,825 45,965,092 48,313,787 22,599,888 47,431,066 48,254,704 48,051,711 48,459,923 49,009,485 (882,721) -2%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 101, 216, 218, 220, 249, 278, 280, 292, 295, 299, 404, 406, 408, 702, and 705
The majority of the operations of the Police department (including the salaries of 191 sworn officers and 42
civilian staff members, as well as all non-labor operating expenditures) are financed out of the General Fund,
funded primarily through property taxes. There are also 46 additional sworn officer salaries that are funded
from the Public Safety component of the Local Income Tax (LIT). The Police Department collects a small
amount of revenue from gun permits application fees and fines for ordinance violations including false alarms,
noise ordiance violations, and curfew violations.
In 2020, seven (7) existing positions will be transferred from the Police Department to a new Police Crime
Lab division along with the lab's budget for operating supplies. Separating the Crime Lab's budget from the
rest of the Police Department will allow the Department to better track expenditures directly related to the
Crime Lab. In order to manage the workflow and be able to bill other agencies, the City will need to purchase
a Lab Information Management System (LIMS) software solution. LIMS tracks the chain of custody of
evidence, test results, and other lab information. In 2020, three (3) sworn officers were added back to the
budget. This was offset by a reduction of two (2) Records Clerk positions – eliminating the third shift of
Records Division and closing overnight, dedicated phone with direct line to 911 center will be available for
emergencies.
- Refer to individual fund budgets in the "Fund Information" section for more information.
MISSION: The South Bend Police Department works to safeguard the lives and property of the people we serve, to reduce the incidence and
fear of crime, and to resolve problems among residents. The Department, in partnership with our community, strives to protect the life,
property, and the personal liberties of all individuals. We believe that the overall quality of life for all residents will improve through the
deterrence of criminal activity and an understanding of the diversity of cultures within this community. We also work to build and sustain
community-police relationships to advance a culture of trust and inclusion.
VISION: To constantly strive for excellence in the quality of police service to help ensure a safe community for everyone.
102
City of South Bend, Indiana 2020 Budget
Police Department
o Objective: Increase number of applicants, especially among minorities
o Objective: Increase community outreach events, and number of citizen interactions during such events
o Objective: Reduction of crime, especially violent crime, shootings and aggravated assaults
o Objective: Expansion and restructure of Crime Lab
2020 Department Objectives
Safe Community for Everyone
103
City of South Bend, Indiana 2020 Budget
Fire Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
General Fund 20,579,934 21,516,603 21,693,468 10,271,167 26,844,222 27,585,843 28,095,692 28,626,802 29,166,115 5,150,754 24%
Public Safety LOIT 3,259,676 3,273,458 4,111,579 1,679,043 4,330,887 4,425,635 4,521,642 4,623,554 4,726,776 219,308 5%
EMS Operating 5,487,336 6,193,361 6,505,669 3,103,175 - - - - - (6,505,669) -100%
Fire/EMS Capital 2,570,479 1,421,630 3,886,068 1,345,139 1,179,073 1,094,497 1,204,350 1,315,069 1,431,209 (2,706,995) -70%
Fire Pension 4,629,305 4,640,381 5,112,457 2,219,850 4,799,311 5,116,342 5,031,342 5,019,342 5,019,342 (313,146) -6%
Fire Station #9 Bond Capital - 1,558,865 3,232,757 2,054,101 - - - - - (3,232,757) -100%
Fire Station #9 Bond Debt Svc - - 321,707 151,416 341,231 345,306 344,156 342,856 341,331 19,524 6%
Income Tax Funds 228,845 166,390 - - - - - - - - -
Fire Special Revenue Funds 101,255 59,375 145,737 21,740 102,300 102,300 103,300 103,300 103,300 (43,437) -30%
Total by Fund 36,856,829 38,830,064 45,009,442 20,845,630 37,597,024 38,669,923 39,300,482 40,030,923 40,788,073 (7,412,418) -16%
Expenditures by Activity
Fire & EMS Operations 29,555,790 31,149,812 32,310,716 15,053,385 31,175,109 32,011,478 32,617,334 33,250,356 33,892,891 (1,135,607) -4%
Capital & Debt Service 2,570,479 2,980,496 7,440,532 3,550,656 1,520,304 1,439,803 1,548,506 1,657,925 1,772,540 (5,920,228) -80%
Fire Pension 4,629,305 4,640,381 5,112,457 2,219,850 4,799,311 5,116,342 5,031,342 5,019,342 5,019,342 (313,146) -6%
Other 101,255 59,375 145,737 21,740 102,300 102,300 103,300 103,300 103,300 (43,437) -30%
Total by Activity 36,856,829 38,830,064 45,009,442 20,845,630 37,597,024 38,669,923 39,300,482 40,030,923 40,788,073 (7,412,418) -16%
Expenditures by Type
Personnel
Salaries & Wages 22,777,071 23,818,587 25,520,251 11,810,095 24,442,552 25,121,841 25,406,338 25,771,224 26,155,661 (1,077,699) -4%
Fringe Benefits 7,035,812 7,310,736 6,197,770 2,962,908 6,786,006 6,984,432 7,183,217 7,408,659 7,634,475 588,236 9%
Total Personnel 29,812,883 31,129,323 31,718,021 14,773,003 31,228,558 32,106,273 32,589,555 33,179,883 33,790,136 (489,463) -2%
Supplies 738,778 975,927 1,158,132 477,333 988,033 988,033 988,033 988,033 988,033 (170,099) -15%
Services & Charges
Professional Services 579,792 477,643 430,771 105,556 310,610 310,610 310,610 310,610 310,610 (120,161) -28%
Printing & Advertising 1,992 132 2,000 890 35,714 35,109 34,855 35,223 35,582 33,714 1686%
Utilities 239,384 293,935 343,000 139,484 317,666 322,750 327,935 333,224 338,618 (25,334) -7%
Education & Training 171,489 123,010 92,749 32,656 106,000 106,000 106,000 106,000 106,000 13,251 14%
Travel 24,625 48,670 53,350 21,117 35,850 35,850 36,850 36,850 36,850 (17,500) -33%
Repairs & Maintenance 1,195,864 1,060,308 1,329,791 533,213 1,093,600 1,093,600 1,093,600 1,093,600 1,093,600 (236,191) -18%
Interfund Allocations 1,619,280 1,719,434 2,240,934 1,120,464 1,900,689 2,171,895 2,204,538 2,229,575 2,256,104 (340,245) -15%
Debt Service
Principal 402,125 361,561 607,294 291,099 893,185 841,053 957,144 1,058,568 1,165,189 285,891 47%
Interest & Fees 189,654 85,731 195,481 99,551 217,119 198,750 191,362 199,357 207,351 21,638 11%
Other Services & Charges 637,203 195,052 192,000 110,059 60,000 60,000 60,000 60,000 60,000 (132,000) -69%
Total Services & Charges 5,061,409 4,365,477 5,487,370 2,454,090 4,970,433 5,175,617 5,322,894 5,463,007 5,609,904 (516,937) -9%
Operating Expenditures 35,613,069 36,470,727 38,363,523 17,704,425 37,187,024 38,269,923 38,900,482 39,630,923 40,388,073 (1,176,499) -3%
Capital 1,243,760 2,359,337 6,645,919 3,141,205 410,000 400,000 400,000 400,000 400,000 (6,235,919) -94%
Total Expenditures 36,856,829 38,830,064 45,009,442 20,845,630 37,597,024 38,669,923 39,300,482 40,030,923 40,788,073 (7,412,418) -16%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes expenditures from Fund 101, 249, 287, 288, 289, 291, 350, 451, and 701
The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property
through education, response, and dynamic outreach. The objective of the South Bend Fire Department is to provide rapid and efficient
response to emergency medical incidents, fires, hazardous materials incidents, and complex rescue situations in order to safeguard the life and
property of our citizens. This requires planning and development of response capabilities to ensure that future needs and the efficiency of
operations are addressed. Public education and prevention services are provided to ensure citizen safety before an incident occurs. This is the
safest and most cost-effective method for providing public safety. The South Bend Fire Department endeavors to give the best emergency
medical care available backed by evidence-based medical practices which give citizens the best chance for positive outcomes and continued
quality of life. Providing the members of the South Bend Fire Department with the latest and best available equipment and training to perform
their duties gives them the tools to effect the best possible outcomes when emergencies occur. The South Bend Fire Department is dedicated to
providing expert-level service with an all-hazards approach to public safety.
The majority of the operations of the Fire Deparment (including the salaries of 7 civilian staff
members and 210 sworn firefighters, as well as all non-labor operating expenditures) are
financed out of the General Fund, funded primarily through property taxes. There are also 46
additional firefighter salaries that are funded from the Public Safety component of the Local
Income Tax (LIT). The Fire Department recovers significant portion of the cost of EMS
services through insurance and patient payments. The Fire Department's Special Operations
Bureau manages the Indiana River Rescue School (IRRS) and receives revenue from tuition fees
for students attending the IRRS. There are typically 2-4 schools a year, each a week in duration.
Fire Department capital expenditures will significantly decrease from 2019 to 2020 due to large,
one-time capital purchases and the completion of the Fire Station #9 construction project.
- Refer to individual fund budgets in the "Fund Information" section for more information.
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City of South Bend, Indiana 2020 Budget
Fire Department
Well-Governed & Administered City
o Objective: Achieve ISO 1 Rating
o Objective: Improve diversity among firefighters
o Objective: Expand community risk reduction activities (smoke alarm program, trauma prevention program)
o Objective: Increase Number of Community Paramedicine Patients Served
o Objective: Firefighter Cancer Prevention & Peer Support
The Fire Department uses thermal imaging infrared cameras to improve its efficiency and safety. It can be used to see the heat
patterns inside a burning building or to find someone who has fallen into the river.
2020 Department Objectives
Safe Community for Everyone
105
City of South Bend, Indiana 2020 Budget
Department of Venues, Parks & Arts
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
General Fund 1,679,525 1,353,361 1,759,514 696,007 1,612,045 1,651,881 1,683,005 1,697,676 1,716,735 (147,469) -8%
Parks & Recreation Fund 12,943,862 13,647,003 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Income Tax Funds 1,825,659 289,133 664,093 405,796 1,332,322 1,263,206 1,271,206 1,273,606 1,265,606 668,229 101%
Capital Funds 1,925,997 4,145,728 17,266,435 3,507,137 190,000 175,000 195,000 175,000 170,000 (17,076,435) -99%
Debt Service Funds 581,778 1,278,146 1,981,299 983,134 1,966,195 1,971,284 1,945,290 1,953,707 1,940,761 (15,104) -1%
Special Revenue Funds 1,111,638 1,008,801 209,622 66,056 185,000 167,300 169,646 172,039 174,480 (24,622) -12%
Parking Garage Fund 1,020,074 1,209,117 1,906,584 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,319,014 (726,089) -38%
Century Center Fund 4,074,406 4,173,799 4,645,130 2,064,428 4,903,776 4,772,321 4,867,138 4,966,320 5,067,480 258,646 6%
Total by Fund 25,162,939 27,105,087 54,176,779 17,913,205 26,777,785 26,735,530 26,878,326 27,139,133 27,112,011 (27,398,994) -51%
Expenditures by Activity
Parks & Recreation 16,280,443 15,012,348 26,826,817 9,952,367 16,790,274 16,772,461 16,806,083 16,888,828 16,753,541 (10,036,543) -37%
Morris & Palais 1,939,544 1,514,507 2,201,943 750,332 1,917,045 1,944,181 1,997,651 1,994,715 2,011,215 (284,898) -13%
Century Center 4,267,203 4,489,551 5,144,554 2,271,989 5,334,872 5,199,032 5,289,505 5,384,279 5,480,868 190,318 4%
Parking Garages 1,020,074 1,209,117 1,906,584 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,319,014 (726,089) -38%
Park Bond Capital 1,265,194 3,907,155 16,532,006 3,454,245 - - - - - (16,532,006) -100%
Park Bond Debt Service 390,481 972,410 1,564,875 775,573 1,555,099 1,564,573 1,542,923 1,555,748 1,547,373 (9,776) -1%
Total by Activity 25,162,939 27,105,087 54,176,779 17,913,205 26,777,785 26,735,530 26,878,326 27,139,133 27,112,011 (27,398,994) -51%
Expenditures by Type
Personnel
Salaries & Wages 8,047,480 7,558,769 8,045,741 3,672,151 8,356,654 8,527,869 8,658,233 8,795,195 8,931,796 310,913 4%
Fringe Benefits 2,883,434 3,040,630 2,637,275 1,210,425 3,045,858 3,161,480 3,270,483 3,392,562 3,515,005 408,583 15%
Total Personnel 10,930,914 10,599,398 10,683,016 4,882,576 11,402,512 11,689,349 11,928,716 12,187,757 12,446,801 719,496 7%
Supplies 1,783,963 2,466,786 3,029,059 1,108,177 3,014,070 2,784,255 2,830,469 2,889,784 2,916,036 (14,989) 0%
Services & Charges
Professional Services 3,266,796 1,803,313 1,746,681 840,655 846,737 850,954 855,255 859,642 864,117 (899,944) -52%
Printing & Advertising 398,773 167,810 321,938 102,147 385,972 387,408 389,257 391,805 394,390 64,034 20%
Utilities 1,164,106 1,296,186 1,571,249 666,295 1,333,247 1,376,471 1,422,174 1,470,561 1,495,513 (238,002) -15%
Education & Training 13,259 20,264 49,597 8,360 39,510 39,610 39,712 39,817 39,924 (10,087) -20%
Travel 54,812 25,271 51,079 12,120 42,540 42,821 43,107 43,399 43,696 (8,539) -17%
Repairs & Maintenance 1,903,857 680,375 2,013,374 493,486 1,126,510 1,205,540 1,237,285 1,202,265 1,190,869 (886,864) -44%
Interfund Allocations 1,658,040 1,424,856 2,106,538 1,053,248 1,860,997 2,078,954 2,099,244 2,121,693 2,145,590 (245,541) -12%
Debt Service
Principal 526,915 1,082,566 1,934,349 923,427 1,976,960 2,006,823 1,820,007 1,793,157 1,680,484 42,611 2%
Interest & Fees 353,279 580,417 901,423 415,656 879,264 817,889 755,955 694,839 636,025 (22,159) -2%
Grants & Subsidies 748,009 791,626 715,000 365,000 715,000 715,000 715,000 615,000 415,000 - 0%
Insurance 37,560 90,112 54,611 30,330 57,047 58,188 59,352 60,539 61,750 2,436 4%
Other Services & Charges 818,042 1,663,187 2,193,838 923,968 2,332,119 2,346,662 2,417,187 2,433,269 2,446,210 138,281 6%
Total Services & Charges 10,943,446 9,625,983 13,659,677 5,834,691 11,595,903 11,926,320 11,853,535 11,725,986 11,413,568 (2,063,774) -15%
Operating Expenditures 23,658,323 22,692,167 27,371,752 11,825,444 26,012,485 26,399,924 26,612,720 26,803,527 26,776,405 (1,359,267) -5%
Capital 1,504,616 4,412,920 26,805,027 6,087,760 765,300 335,606 265,606 335,606 335,606 (26,039,727) -97%
Total Expenditures 25,162,939 27,105,087 54,176,779 17,913,205 26,777,785 26,735,530 26,878,326 27,139,133 27,112,011 (27,398,994) -51%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 201, 203, 271, 273, 274, 312, 401, 403, 405, 404, 406, 407, 408, 416, 450, 453, 471, 601, 670, 671, 672, 730, 731, 751, and 757
The Department of Venues, Parks, & Arts inspires a more liveable South Bend for all, connecting us to
emotionally engaging experiences and to one another. The department's primary focus areas include arts and
culture, recreation, and public placemaking. The places it cares for and the services and programs it offers have
a significant impact on social equity, neighborhood and economic impact, health & wellness, and ecological
stewardship. This department includes the administration & maintenance of South Bend’s parks, golf courses,
and community centers. It also includes the operations of the Morris Performing Arts Center, the Palais Royale
Ballroom, and the Century Center Convention Center.
Although this department does take in a significant amount of revenue from charges for services rendered
(such as golf course greens fees or charges for events held at the Palais Royale), most of the operations of the
department of Venues, Parks and Arts are subsidized by property taxes and other non-reciprocal revenue. In
recent years, the Parks & Recreation fund has received interfund transfers from local income tax funds to help
support operations.
Venues, Parks & Arts capital expenditures will significantly decrease from 2019 to 2020 due to large, one-time
capital projects financed by bond issuances. The majority of these projects will be completed or fully
encumbered during 2019.
- Refer to individual fund budgets in the "Fund Information" section for more information.
Renovated Howard Park
106
City of South Bend, Indiana 2020 Budget
Department of Venues, Parks & Arts
Strong, Inclusive Economy
o Objective: Increase convention business potential at the Century Center and enhance overall economic impact for South Bend
o Objective: Increase economic impact of the Morris Performing Arts Center and the Palais Royale
2020 Department Objectives
Thriving Public Spaces & Culture
o Objective: Finish the capital projects of the MySB Parks & Trails Inititive
o Objective: Expand social equity in parks through more Boomer events and other mechanisms to drive inclusivity
o Objective: Continue improving service level at the Facilities & Grounds division
o Objective: Increase partnerships & philanthropic giving
Vibrant, Welcoming Neighborhoods
o Objective: Continue to expand footprint of neighborhood parks, with emphasis on areas that are not within a 10-minute walk of a park
o Objective: Implement new Youth Employment Pilot program to provide intentionality around employment of the most at-risk youth
in the City.
107
City of South Bend, Indiana 2020 Budget
Department of Community Investment
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
DCI Operating Fund 2,285,446 2,874,853 3,152,666 1,333,099 3,232,000 3,303,040 3,372,110 3,440,826 3,515,163 79,334 3%
TIF Funds 28,535,656 24,866,411 64,185,648 11,242,324 19,456,581 18,089,172 18,815,225 21,415,600 17,890,153 (44,729,067) -70%
Grant Funds 3,127,597 4,590,443 10,916,034 1,091,758 4,077,511 4,025,505 3,989,500 3,993,500 3,985,500 (6,838,523) -63%
Income Tax Funds 1,153,155 1,944,401 7,192,974 1,158,839 3,031,250 3,066,250 3,066,250 3,066,250 3,066,250 (4,161,724) -58%
Debt Service Funds 5,772,467 2,988,916 3,011,144 1,504,809 3,104,669 3,424,694 3,639,069 3,640,544 6,429,117 93,525 3%
Bond Capital Funds 11,354,202 10,030,005 18,146,386 4,283,276 - - - - - (18,146,386) -100%
Other Funds 5,911,420 3,321,335 3,694,041 1,698,873 3,244,613 3,287,669 3,288,281 3,287,681 3,287,206 (449,428) -12%
Total by Fund 58,139,942 50,616,364 110,298,893 22,312,979 36,146,624 35,196,330 36,170,435 38,844,401 38,173,389 (74,152,269) -67%
Expenditures by Type
Personnel
Salaries & Wages 1,189,893 1,464,757 1,520,670 719,961 1,788,354 1,814,523 1,851,179 1,888,011 1,925,574 267,684 18%
Fringe Benefits 507,727 630,626 609,943 252,638 665,776 690,004 716,193 745,197 774,352 55,833 9%
Total Personnel 1,697,620 2,095,383 2,130,613 972,599 2,454,130 2,504,527 2,567,372 2,633,208 2,699,926 323,517 15%
Supplies 20,290 22,245 28,139 9,410 25,792 20,833 20,833 20,833 20,833 (2,347) -8%
Services & Charges
Professional Services 2,907,932 2,903,596 7,667,478 1,580,954 2,159,109 1,604,374 1,600,786 1,606,091 1,595,114 (5,508,369) -72%
Printing & Advertising 30,266 11,547 25,037 8,679 69,707 65,638 65,609 65,651 69,692 44,670 178%
Utilities 12,778 18,178 16,055 - - - - - - (16,055) -100%
Education & Training 6,823 8,889 12,125 4,383 23,900 17,600 17,600 17,600 17,600 11,775 97%
Travel 13,548 17,302 24,700 12,577 28,000 21,500 21,500 21,500 21,500 3,300 13%
Repairs & Maintenance 184,401 192,366 767,356 76,199 184,850 184,850 184,850 184,850 184,850 (582,506) -76%
Interfund Allocations 419,172 390,538 464,363 232,181 357,941 405,012 411,376 414,254 417,512 (106,422) -23%
Debt Service
Principal 19,208,000 6,614,499 7,303,419 3,728,513 7,204,585 7,649,834 7,665,725 8,007,497 9,734,769 (98,834) -1%
Interest & Fees 5,706,704 4,365,747 4,432,923 2,258,914 4,151,326 3,872,018 3,550,043 3,206,902 2,875,142 (281,597) -6%
Grants & Subsidies 2,910,423 5,305,150 13,781,137 1,569,762 5,701,000 5,701,000 5,701,000 5,701,000 5,701,000 (8,080,137) -59%
Insurance - - 26,000 25,256 - - - - - (26,000) -100%
Interfund Transfers Out *561,230 - - - - - - - - - -
Other Services & Charges 739,952 2,327,661 2,637,571 1,143,054 122,830 187,830 188,000 188,000 188,000 (2,514,741) -95%
Total Services & Charges 32,701,229 22,155,471 37,158,164 10,640,471 20,003,248 19,709,656 19,406,489 19,413,345 20,805,179 (17,154,916) -46%
Operating Expenditures 34,419,140 24,273,099 39,316,916 11,622,480 22,483,170 22,235,016 21,994,694 22,067,386 23,525,938 (16,833,746) -43%
Capital 23,720,803 26,343,265 70,981,977 10,690,498 13,663,454 12,961,314 14,175,741 16,777,015 14,647,451 (57,318,523) -81%
Total Expenditures 58,139,942 50,616,364 110,298,893 22,312,979 36,146,624 35,196,330 36,170,435 38,844,401 38,173,389 (74,152,269) -67%
* Transfers Out does not include transfers between Department of Community Investment funds
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 209, 210, 211, 212, 315, 324, 328, 404, 407, 408, 410, 422, 429, 430, 432, 433, 435, 436, 439, 452, 454, 752, 753, 754, 756, 759, and 760
o Objective: Advance neighborhood planning efforts in coordination with neighborhood groups.
o Objective: Expand and target housing development programs
o Objective: Continue economic empowerment programs such as Love Your Block
o Objective: Improve resident engagement on City Services and provide direct neighborhood association support
Strong, Inclusive Economy
o Objective: Achieve Economic stability and improve standard of living
o Objective: Support entrepreneurship
o Objective: Expand private investment and job creation
The Department of Community Investment is tasked with spurring investment to create a stronger South Bend. It does this by attracting and retaining growing businesses, planning for vibrant
neighborhoods, and connecting residents to economic opportunities. To better assist the citizens and businesses of South Bend, the department is organized into four teams that work collaboratively:
Neighborhood Development, Business Development, Planning & Community Resources, Engagement & Economic Empowerment.
The Department of Community Investment uses a variety of different funding mechanisms. Its primary operations are funded primarily through the economic development portion of the Local
Income Tax (LIT), as well as (to a lessor extent) federal grants and staff contracts. This department also works with the Redevelopment Commission to use resources gained from Tax Increment
Financing (TIF) on economic development projects.
In 2019, four (4) new positions were added: Engagement Specialist, Zoning Manager, Zoning Specialist, and an Administrative Assistant. The new staff members allow the Department of Community
Investment to increase its engagement and outreach into neighborhoods and bring the Planning Commission in-house instead of going through St. Joseph County's Area Plan Commission. In 2020, a
part-time position will be added to help promote greater regulatory compliance for HPC and new City zoning responsibilities. Additional capacity can be used to support Business Licensing to reduce
the work load of a Code Inspector.
- Refer to individual fund budgets in the "Fund Information" section for more information.
2020 Department Objectives
Vibrant, Welcoming Neighborhoods
108
City of South Bend, Indiana 2020 Budget
Department of Code Enforcement
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
Consolidated Building Fund 2,285,548 2,680,038 3,490,876 1,398,451 -----(3,490,876) -100%
Code Enforcement Fund ----4,010,768 4,229,520 4,338,965 4,399,522 4,446,575 4,010,768 -
Rental Units Regulation Fund 15 5 500 -345,826 352,805 359,872 367,429 375,277 345,326 69065%
Unsafe Building Fund 789,079 657,441 1,043,437 286,841 111,500 111,500 111,500 111,500 111,500 (931,937) -89%
Income Tax Funds 149,348 441,088 847,208 265,677 250,000 250,000 250,000 250,000 250,000 (597,208) -70%
Other Fund 4,478 34,604 40,000 20,718 35,000 30,000 30,000 30,000 4,200 (5,000) -13%
Total by Fund 3,228,468 3,813,177 5,422,021 1,971,687 4,753,094 4,973,825 5,090,337 5,158,451 5,187,552 (668,927) -12%
Expenditures by Activity
Neighborhood Code Enforce. 1,767,890 2,261,038 3,421,263 1,219,721 2,815,948 2,950,342 2,986,592 2,980,085 3,002,493 (605,315) -18%
Animal Resource Center 807,354 942,784 1,025,323 424,226 935,662 970,326 989,005 1,007,613 1,000,246 (89,661) -9%
Unsafe Building 148,336 101,735 185,990 22,000 111,500 111,500 111,500 111,500 111,500 (74,490) -40%
NEAT Crew 504,889 448,386 608,471 239,696 544,158 588,852 643,368 691,824 698,036 (64,313) -11%
Rental Unit Inspection -59,234 180,974 66,043 345,826 352,805 359,872 367,429 375,277 164,852 91%
Total by Activity 3,228,468 3,813,177 5,422,021 1,971,687 4,753,094 4,973,825 5,090,337 5,158,451 5,187,552 (668,927) -12%
Expenditures by Type
Personnel
Salaries & Wages 1,236,138 1,298,997 1,524,375 722,510 1,673,201 1,705,325 1,735,689 1,766,654 1,798,226 148,826 10%
Fringe Benefits 612,045 595,651 587,193 267,122 712,441 742,709 772,651 806,115 839,710 125,248 21%
Total Personnel 1,848,183 1,894,648 2,111,568 989,632 2,385,642 2,448,034 2,508,340 2,572,769 2,637,936 274,074 13%
Supplies 102,211 117,767 194,628 54,952 170,860 170,660 170,710 170,510 170,910 (23,768) -12%
Services & Charges
Professional Services 83,869 203,639 320,958 71,688 201,100 201,100 201,100 201,100 178,800 (119,858) -37%
Printing & Advertising 12,919 8,771 19,950 4,927 28,305 28,057 27,953 28,102 28,252 8,355 42%
Utilities 29,768 31,852 37,100 14,282 30,223 30,667 31,121 31,583 32,055 (6,877) -19%
Education & Training 8,848 6,089 20,550 3,134 16,200 16,200 16,200 16,200 16,200 (4,350) -21%
Travel 506 4,869 7,647 568 3,600 3,600 3,600 3,600 3,600 (4,047) -53%
Repairs & Maintenance 336,567 277,906 571,896 89,732 423,050 419,050 420,050 421,050 419,550 (148,846) -26%
Interfund Allocations 406,080 517,905 645,744 322,866 737,920 877,477 892,262 896,424 901,678 92,176 14%
Debt Service
Principal 23,717 64,323 99,255 35,984 104,314 124,228 160,962 157,725 145,200 5,059 5%
Interest & Fees 1,669 7,135 8,568 2,892 7,770 10,642 13,929 15,278 10,761 (798) -9%
Other Services & Charges 374,130 598,274 1,327,577 356,452 644,110 644,110 644,110 644,110 642,610 (683,467) -51%
Total Services & Charges 1,278,072 1,720,762 3,059,245 902,523 2,196,592 2,355,131 2,411,287 2,415,172 2,378,706 (862,653) -28%
Operating Expenditures 3,228,466 3,733,177 5,365,441 1,947,107 4,753,094 4,973,825 5,090,337 5,158,451 5,187,552 (612,347) -11%
Capital 2 80,000 56,580 24,580 - - - - - (56,580) -100%
Total Expenditures 3,228,468 3,813,177 5,422,021 1,971,687 4,753,094 4,973,825 5,090,337 5,158,451 5,187,552 (668,927) -12%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 217, 219, 221, 230, 404, and 600
o Objective: Improve operational effectiveness with the successful implementation of City Works, which will replace Accela
o Objective: Continue to expand and implement the Rental Safety Verification Program (RSVP)
Vibrant, Welcoming Neighborhoods
o Objective: Continue to increase the number of neighborhood cleanups
o Objective: Increase adoptions at the South Bend Animal Resource Center and continue to build a robust volunteer program.
Well-Governed & Administered City
The Department of Code Enforcement is responsible for upholding city codes regarding environmental, housing, and zoning ordinances. By identifying ordinance violations and responding to
citizen complaints within city limits, this department serves the public by protecting the health, safety, and environmental stability of South Bend’s business and residential communities. Code
Enforcement has several divisions: Neighborhood Code Enforcement, NEAT Crew, Animal Care & Control, and Rental Unit Inspection.
• The Neighborhood Code Enforcement (NCE) division upholds and enforces the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property
Maintenance Code.
• The Neighborhood Enforcement Action Team division (NEAT) works in tandem with the Neighborhood Code Enforcement division to follow up on complaints, violations, and citation
charged to homeowners and/or businesses for environmental clean-ups.
• The South Bend Animal Resource Center (SBARC) division runs the animal shelter and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal
regulations.
• The Rental Unit Inspection (RSVP) division, established in 2018, will be conducting property inspections and issuing a license for all rental properties in the City.
While some revenues are derived from ordinance violation fines and animal control activities, the vast majority comes from the economic development component of the Local Income Tax (LIT).
In 2020, the Department of Code Enforcement will be restructutred from a budget standpoint. The following divisions will be consolidated into the new Code Enforcement Fund (#230):
Neighborhood Code Enforcement (NCE), Neighborhood Enforcement Action Team (NEAT), and the South Bend Animal Resource Center (SBARC). The Rental Safety Verification Program
(RSVP) will be moved into the Rental Units Regulation Fund (#221). In 2020, two (2) additional Code Inspectors will be added to expand the Rental Safety Verification Program (RSVP).
- Refer to individual fund budgets in the "Fund Information" section for more information.
2020 Department Objectives
Safe Community for Everyone
109
City of South Bend, Indiana 2020 Budget
Human Rights
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Activity
Human Rights General 410,493 367,811 371,996 120,416 315,748 324,954 332,254 339,785 347,453 (56,248) -15%
EEOC Grant 9,952 41,941 120,899 50,590 131,274 133,599 135,955 138,446 140,972 10,375 9%
HUD Grant 103,639 84,003 127,799 40,793 111,174 113,499 115,855 118,346 120,872 (16,625) -13%
Scholarship Program 16,118 23,369 28,150 1,850 28,150 28,150 28,150 28,150 28,150 - 0%
Total by Activity 540,202 517,123 690,844 213,649 586,346 600,202 612,214 624,727 637,447 (104,498) -15%
Expenditures by Type
Personnel
Salaries & Wages 253,684 228,904 318,040 117,328 298,816 304,371 310,037 315,818 321,715 (19,224) -6%
Fringe Benefits 104,085 90,830 103,116 32,702 113,625 118,251 122,897 128,068 133,268 10,509 10%
Total Personnel 357,769 319,734 421,156 150,030 412,441 422,622 432,934 443,886 454,983 (8,715) -2%
Supplies 7,612 2,670 3,037 1,195 3,000 3,000 3,000 3,000 3,000 (37) -1%
Services & Charges
Professional Services 24,727 37,812 49,273 11,691 27,800 27,800 27,800 27,800 27,800 (21,473) -44%
Printing & Advertising 12,889 15,369 55,318 1,850 24,721 24,671 24,651 24,681 24,710 (30,597) -55%
Education & Training 968 1,476 12,860 348 6,000 6,000 6,000 6,000 6,000 (6,860) -53%
Travel 5,259 7,249 12,417 2,250 15,300 15,300 15,300 15,300 15,300 2,883 23%
Repairs & Maintenance 8,879 10,046 9,700 3,825 9,200 9,200 9,200 9,200 9,200 (500) -5%
Interfund Allocations 64,944 68,231 49,491 24,741 27,145 29,759 30,334 30,686 31,066 (22,346) -45%
Other Services & Charges 57,155 54,538 77,592 17,719 60,739 61,850 62,995 64,174 65,388 (16,853) -22%
Total Services & Charges 174,821 194,720 266,651 62,424 170,905 174,580 176,280 177,841 179,464 (95,746) -36%
Operating Expenditures 540,202 517,123 690,844 213,649 586,346 600,202 612,214 624,727 637,447 (104,498) -15%
Capital - - - - - - - - - - -
Total Expenditures 540,202 517,123 690,844 213,649 586,346 600,202 612,214 624,727 637,447 (104,498) -15%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 101, 217, and 258
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation or
gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and
education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to
unlock the doors of discrimination.
MISSION STATEMENT
To provide service to the citizens of South Bend through impartial, unbiased decisions regarding discrimination charges filed with the South Bend Human Rights Commission under the ordinance in
areas of employment, housing, public accommodation and education, based on race, religion, color, sex, national origin or ancestry, sexual orientation or gender identity, disability and in housing
familial status. To stimulate community awareness of equal protection of the law in protected areas through education, collaboration, and coordination with other community agencies.
DUTIES AND POWERS OF THE COMMISSION
In addition to receiving and or initiating investigations of discriminatory practices and recommending for appointment to the Mayor such personnel as may be necessary, the Commission can act as
conciliator in matters involving race, religion, color, sex, national origin or ancestry, sexual orientation or gender identity, disability and in housing familial status. It can create advisory committees and
sub-committees to effectuate its purposes. It can recommend to the Mayor and Common Council legislation to further purposes of the ordinance. It can take testimony of any person under oath
relating to any matter in question before it. Upon the approval of the Department of Law, it can subpoena witnesses, documents, and records pertinent to matters under investigation.
This division is funded by property tax revenue collected in the General Fund and ocassionally receives grants. HUD and EEOC grants are received in the Human Rights Federal Grant Fund (#258).
In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph County. The South Bend Human Rights Commission is one of only two in the state of Indiana
eligible to investigate ICRC and EEOC cases. In 2018, the South Bend Human Rights Commission handled 5,043 inquiries within city limits. The continued partnership with St. Joseph County, to
investigate discrimination complaints, has resulted in an increase in caseload. In 2019, a part-time Administrative Assistant was added to help with intake due to the increased caseload. The increase
in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
City-wide, all salary caps will increase by 2% from 2019 to 2020.
2020 Goals
• Continue to work with the City of Mishawaka and St. Joseph County to ensure that all of the residents of St. Joseph County are ensured equal opportunity.
• Continue to work in the community with the Diversity & Inclusion Director. Continue to inform residents that diversity strengthens and benefits our community through inclusion of all types of
people.
• Work with the Diversity and Inclusion Director in an effort to further the City’s goal of ensuring that all employees in the City have the opportunity to excel.
• The Commission will continue the policy that all cases filed with the Commission must be completed within 180 days or less with an exception for those cases that require legal intervention.
Those cases must be completed within 360 days.
• Maintain Federal contracts with EEOC and HUD and local contracts with Community Investment.
• Continue to seek grants and other forms of revenue to supplement the General Fund budget.
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City of South Bend, Indiana 2020 Budget
Building Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 680,638 681,787 738,145 352,650 874,667 877,506 895,056 912,958 931,220 136,522 18%
Fringe Benefits 323,634 319,576 260,682 132,871 339,734 371,535 386,289 402,717 419,223 79,052 30%
Total Personnel 1,004,271 1,001,363 998,827 485,522 1,214,401 1,249,041 1,281,345 1,315,675 1,350,443 215,574 22%
Supplies 18,882 21,813 25,871 6,873 19,576 19,968 20,367 20,774 21,189 (6,295) -24%
Services & Charges
Professional Services 17,332 4,454 1,000 - 10,000 10,000 10,000 10,200 10,200 9,000 900%
Printing & Advertising 1,069 700 4,179 1,033 4,693 4,659 4,644 4,799 4,820 514 12%
Utilities - - - - - - - - - - -
Education & Training 4,390 3,190 3,000 1,766 3,500 3,500 3,500 3,500 3,500 500 17%
Travel 1,370 3,450 1,475 665 6,000 6,000 6,000 6,000 6,000 4,525 307%
Repairs & Maintenance 31,771 30,553 22,726 3,769 25,000 25,000 25,000 25,300 25,300 2,274 10%
Interfund Allocations 157,092 337,091 252,023 126,005 328,799 354,065 361,861 368,056 374,516 76,776 30%
Debt Service
Principal 31,067 42,475 46,343 23,076 42,727 43,020 23,593 4,673 - (3,616) -8%
Interest & Fees 2,031 3,749 3,140 1,688 2,225 1,357 567 69 - (915) -29%
Interfund Transfers Out - - 158,943 79,472 - - - - - (158,943) -100%
Other Services & Charges 9,599 43,665 6,595 1,347 20,572 20,645 20,720 21,129 21,207 13,977 212%
Total Services & Charges 255,722 469,328 499,424 238,820 443,516 468,246 455,885 443,726 445,543 (55,908) -11%
Operating Expenditures 1,278,875 1,492,504 1,524,122 731,215 1,677,493 1,737,255 1,757,597 1,780,175 1,817,175 153,371 10%
Capital - - - - 50,000 - - 26,500 - 50,000 -
Total Expenditures 1,278,875 1,492,504 1,524,122 731,215 1,727,493 1,737,255 1,757,597 1,806,675 1,817,175 203,371 13%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Includes various expenditures from Fund 600.
The Building Department regulates the “built environment” through enforcement of current building codes and zoning ordinances. The Building Department's purpose is to promote safe occupancy
for all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5 digit address within St. Joseph County.
Revenue for the Building Department is primarily generated through issuing permits for construction, demolition, or occupancy. In addition, contractor registrations and licenses are also issued and
monitored. Revenue is expected to increase based on current trends.
In 2020, there will be two promotions from Administrative Assistant to Executive Assistant and Assistant Manager of Customer Service to better align the responsibilities of the staff to the
corresponding positions they hold, and to be more consistent with similar positions throughout the City. In 2019, the Building Department was organizationally brought under the direction of the
Department of Community Investment.
111
City of South Bend, Indiana 2020 Budget
FUND INFORMATION
112
City of South Bend, Indiana 2020 Budget
GENERAL FUND
113
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Fund Type General Fund Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 39,568,076 40,719,333 43,565,986 23,030,303 39,697,892 40,372,756 41,059,093 41,757,098 42,466,969 (3,868,094) -9%
Intergov./ Shared Revenues 4,433,581 4,544,341 4,744,543 2,023,966 4,295,772 3,696,772 3,696,772 3,696,772 3,696,772 (448,771) -9%
Intergov./ Grants - - 293,744 76,822 244,724 194,962 204,710 214,946 225,693 (49,020) -17%
Licenses & Permits 239,743 267,811 277,232 169,427 266,700 268,950 271,200 271,700 271,700 (10,532) -4%
Charges for Services 1,828,218 1,547,108 1,863,857 963,094 5,450,877 5,477,157 5,503,963 5,531,303 5,559,192 3,587,020 192%
Fines, Forfeitures, and Fees 8,919 16,760 20,479 13,492 9,525 9,525 9,525 9,525 9,525 (10,954) -53%
Interest Earnings 205,161 476,266 720,000 339,538 470,000 354,571 203,492 44,652 - (250,000) -35%
Donations 330,000 937,302 1,534,612 - 1,357,500 1,357,500 1,357,500 1,357,500 1,385,000 (177,112) -12%
Other Income 1,428,683 1,448,414 1,422,301 705,855 1,414,278 1,421,570 1,429,008 1,436,593 1,444,332 (8,023) -1%
Interfund Allocation Reimb 4,976,976 5,428,374 7,460,048 3,729,986 8,523,017 8,694,926 8,870,171 9,049,529 9,232,363 1,062,969 14%
PILOT 6,208,332 6,332,487 6,340,990 3,170,494 6,221,791 6,221,791 6,221,791 6,221,791 6,221,791 (119,199) -2%
Interfund Transfers In - 428,423 135,000 - 3,441,966 70,000 70,000 70,000 70,000 3,306,966 2450%
Total Revenue 59,227,689 62,146,619 68,378,792 34,222,978 71,394,042 68,140,480 68,897,225 69,661,409 70,583,337 3,015,250 4%
Expenditures by Dept/Division
Mayor's Office 825,705 871,313 1,074,749 452,314 937,459 976,603 997,856 1,018,300 1,039,322 (137,290) -13%
Community Initiatives - - - - 703,488 708,458 713,501 718,818 724,210 703,488 -
City Clerk 468,303 517,289 546,269 249,461 556,675 561,587 573,794 585,724 596,731 10,406 2%
Common Council 471,079 571,337 643,595 253,688 696,412 662,703 673,396 685,262 697,306 52,817 8%
WNIT Contract 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
Admin & Finance 2,408,921 2,394,684 2,572,551 1,178,693 2,261,251 2,345,991 2,391,339 2,451,263 2,494,456 (311,300) -12%
Human Resources - - - - 617,286 646,667 661,623 675,955 690,620 617,286 -
Diversity & Inclusion - - - - 496,891 507,539 514,446 521,354 528,390 496,891 -
Human Rights 404,887 367,811 371,996 120,416 315,748 324,954 332,254 339,785 347,453 (56,248) -15%
Legal Dept 1,080,233 1,088,046 1,279,018 564,780 1,405,683 1,456,320 1,493,873 1,527,814 1,562,392 126,665 10%
Engineering 1,196,927 1,472,705 3,220,121 1,428,525 3,162,960 3,278,937 3,334,756 3,395,698 3,459,129 (57,161) -2%
Office of Sustainability - - 328,815 98,007 377,567 476,575 275,315 279,018 282,792 48,752 15%
AmeriCorps Grant Program - 17,368 713,239 131,519 438,333 462,586 491,786 523,765 543,723 (274,906) -39%
Police Dept 28,166,148 29,240,338 31,434,904 15,049,284 30,225,276 31,513,602 31,924,609 32,490,204 32,955,140 (1,209,628) -4%
Police Crime Lab - - - - 631,268 645,689 660,299 675,810 691,519 631,268 -
Fire Dept 20,579,934 21,516,603 22,301,520 10,575,193 25,839,504 26,574,311 27,077,243 27,600,957 28,132,789 3,537,984 16%
Fire Training Center - - - - 466,500 466,990 467,490 468,000 468,520 466,500 -
EMS - - - - 538,218 544,542 550,959 557,845 564,806 538,218 -
Morris Performing Arts Ctr 1,183,617 949,488 1,344,127 528,384 1,288,573 1,316,797 1,342,149 1,349,991 1,362,098 (55,554) -4%
Palais Royale Ballroom 495,908 403,873 481,432 200,644 391,950 405,144 412,523 421,034 429,695 (89,482) -19%
Total Expenditures 57,324,663 59,453,854 66,355,336 30,873,907 71,394,042 73,918,995 74,932,211 76,329,597 77,614,091 5,038,706 8%
Expenditures by Type
Personnel
Salaries & Wages 32,875,236 35,265,084 37,273,484 17,864,674 41,213,347 42,022,445 42,804,376 43,602,621 44,415,520 3,939,863 11%
Health Insurance 6,918,529 6,930,716 4,800,416 2,311,675 6,458,724 6,847,924 7,237,124 7,681,924 8,126,724 1,658,308 35%
Fringe Benefits 5,845,737 6,325,772 6,987,557 3,281,984 7,653,369 7,718,500 7,777,376 7,837,222 7,898,329 665,812 10%
Total Personnel 45,639,502 48,521,572 49,061,457 23,458,334 55,325,440 56,588,869 57,818,876 59,121,767 60,440,573 6,263,983 13%
Supplies 1,077,315 1,200,753 2,099,130 837,138 2,427,154 2,348,708 2,349,653 2,350,544 2,241,732 328,024 16%
Services & Charges
Professional Services 1,087,445 944,415 2,370,705 583,871 1,855,719 1,930,171 1,719,499 1,733,292 1,714,839 (514,986) -22%
Printing & Advertising 325,957 116,792 160,549 72,611 234,467 228,166 228,750 231,092 233,496 73,918 46%
Utilities 578,758 661,703 724,250 315,628 710,924 723,534 736,396 749,513 762,894 (13,326) -2%
Education & Training 117,982 133,978 117,214 36,359 273,980 263,915 263,080 263,248 263,355 156,766 134%
Travel 59,463 71,660 115,374 42,922 103,685 99,189 98,949 100,579 102,187 (11,689) -10%
Repairs & Maintenance 1,868,954 1,378,104 2,483,315 1,054,045 2,328,372 2,332,152 2,333,968 2,318,821 2,310,711 (154,943) -6%
Interfund Allocations 5,953,104 5,746,373 7,627,252 3,807,047 6,910,980 8,218,781 8,330,020 8,392,036 8,460,555 (716,272) -9%
Debt Service
Principal 171,736 173,816 153,129 75,575 175,349 171,983 26,976 27,791 28,631 22,220 15%
Interest & Fees 13,320 10,676 6,269 3,411 7,797 4,759 2,301 1,486 646 1,528 24%
Grants & Subsidies 47,606 58,916 83,000 43,974 450,000 413,000 413,000 413,000 413,000 367,000 442%
Other Services & Charges 383,523 419,596 552,755 179,010 574,875 580,162 595,137 610,822 625,866 22,120 4%
Interfund Transfers Out - 500 608,052 304,026 - - - - - (608,052) -100%
Total Services & Charges 10,607,846 9,716,529 15,001,864 6,518,478 13,626,148 14,965,812 14,748,076 14,841,680 14,916,180 (1,375,716) -9%
Capital - 15,000 192,885 59,957 15,300 15,606 15,606 15,606 15,606 (177,585) -92%
Total Expenditures 57,324,663 59,453,854 66,355,336 30,873,907 71,394,042 73,918,995 74,932,211 76,329,597 77,614,091 5,038,706 8%
Net Surplus / (Deficit) 1,903,025 2,692,764 2,023,456 3,349,071 - (5,778,515) (6,034,986) (6,668,188) (7,030,754)
Beginning Cash Balance 34,363,151 36,417,969 38,944,317 40,967,773 40,967,773 35,189,258 29,154,272 22,486,084 Cash Reserves Target
Cash Adjustments 151,792 (166,416) - - - - - -
Ending Cash Balance 36,417,969 38,944,317 40,967,773 40,967,773 35,189,258 29,154,272 22,486,084 15,455,330
Cash Reserves Target 20,063,632 20,808,849 23,224,368 24,987,915 25,871,648 26,226,274 26,715,359 27,164,932
Fund Purpose:
35% of Annual expenditures
The General Fund is the primary operating fund for City operations including general government, public safety, certain culture & recreation expenses, and certain debt service obligations. The main
source of revenue is property taxes. Secondary sources of revenue include auto and commerical vehicle excise tax, business licensing revenue, EMS billing revenue, and payment in lieu of taxes (PILOT)
from the Water and Wastewater Utility.
114
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Mayor's Office
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 461,050 489,548 557,029 284,785 572,098 583,155 594,441 605,950 617,790 15,069 3%
Health Insurance 96,523 95,532 69,948 34,332 92,883 98,483 104,083 110,483 116,883 22,935 33%
Fringe Benefits 101,247 106,772 117,517 59,943 122,925 125,162 127,448 129,780 132,182 5,408 5%
Total Personnel 658,820 691,853 744,494 379,060 787,906 806,800 825,972 846,213 866,855 43,412 6%
Supplies 1,385 830 864 698 700 700 700 700 700 (164) -19%
Services & Charges
Professional Services - - 180,070 - 7,000 7,000 7,000 7,000 7,000 (173,070) -96%
Printing & Advertising 24,868 22,895 20,130 9,606 40,928 40,902 40,891 40,907 40,922 20,798 103%
Education & Training 2,816 4,225 800 105 1,800 1,800 1,800 1,800 1,800 1,000 125%
Travel 2,100 3,691 5,194 2,403 5,000 5,000 5,000 5,000 5,000 (194) -4%
Repairs & Maintenance 2,250 834 1,250 200 100 100 100 100 100 (1,150) -92%
Interfund Allocations 129,228 142,046 120,197 60,095 93,425 113,701 115,793 115,980 116,345 (26,772) -22%
Debt Service
Principal 1,075 3,608 - - - - - - - - -
Interest & Fees 246 536 - - - - - - - - -
Other Services & Charges 2,917 796 1,750 148 600 600 600 600 600 (1,150) -66%
Total Services & Charges 165,500 178,631 329,391 72,557 148,853 169,103 171,184 171,387 171,767 (180,538) -55%
Total Expenditures 825,705 871,313 1,074,749 452,314 937,459 976,603 997,856 1,018,300 1,039,322 (137,290) -13%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Community Initiatives
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - - - 148,500 151,470 154,499 157,589 160,741 148,500 -
Health Insurance - - - - 23,221 24,621 26,021 27,621 29,221 23,221 -
Fringe Benefits - - - - 28,767 29,367 29,981 30,608 31,248 28,767 -
Total Personnel - - - - 200,488 205,458 210,501 215,818 221,210 200,488 -
Services & Charges
Professional Services - - - - 153,000 153,000 153,000 153,000 153,000 153,000 -
Grants & Subsidies - - - - 350,000 350,000 350,000 350,000 350,000 350,000 -
Total Services & Charges - - - - 503,000 503,000 503,000 503,000 503,000 503,000 -
Total Expenditures - - - - 703,488 708,458 713,501 718,818 724,210 703,488 -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
2 New Positions
- GVI Program Manager $50,000
- Director of Community Initiatives $98,500
This division also has $350,000 in grants for violence reduction initiatives in the community, and $135,000 set aside for the S.A.V.E. Program through Goodwill.
This department is funded by property tax revenue collected in the General Fund.
Leading the community to become a model city through formulating policy, directing operations, and responding to customer concerns. The Mayor is the elected chief executive officer of the city.
In 2020, a new mayor will be sworn in. The budget for education & training and promotions is significantly higher in order to provide resources for the new administration to implement its priorities.
From 2019 to 2020, the salary cap for Chief of Staff to the Mayor will increase by 24.9%, from $78,858 to $98,500. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health
insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
This is a new division, under the Mayor's Office, to centralize the Administration's efforts to respond to the most pressing issues facing the community. In 2020, this division will focus on administering
grants for violence-reduction activities as well as other areas of public safety and wellness.
This division is funded by property tax revenue collected in the General Fund.
115
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
City Clerk
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 230,476 252,036 273,873 130,137 291,397 296,936 302,586 308,349 314,229 17,524 6%
Health Insurance 48,719 50,238 41,880 16,740 58,052 61,552 65,052 69,052 73,052 16,172 39%
Fringe Benefits 46,724 51,005 55,196 26,980 60,129 61,250 62,394 63,563 64,755 4,933 9%
Total Personnel 325,919 353,280 370,949 173,857 409,578 419,738 430,032 440,964 452,036 38,629 10%
Supplies 5,627 4,398 14,013 7,058 6,800 6,800 6,800 6,800 6,800 (7,213) -51%
Services & Charges
Professional Services 32,147 26,812 21,913 5,338 43,000 29,118 29,700 30,294 30,000 21,087 96%
Printing & Advertising 21,356 28,674 36,486 14,263 28,040 25,980 25,956 25,992 26,027 (8,446) -23%
Education & Training 2,970 3,233 3,355 2,855 3,060 3,121 3,184 3,247 3,247 (295) -9%
Travel 1,509 1,693 950 152 7,089 7,231 7,375 7,523 7,523 6,139 646%
Repairs & Maintenance 15,075 5,344 19,026 6,280 5,000 5,000 5,000 5,000 5,000 (14,026) -74%
Interfund Allocations 61,008 90,906 76,327 38,161 48,956 59,394 60,488 60,589 60,783 (27,371) -36%
Other Services & Charges 2,692 2,949 3,250 1,497 5,152 5,205 5,259 5,315 5,315 1,902 59%
Total Services & Charges 136,758 159,612 161,307 68,545 140,297 135,049 136,962 137,960 137,895 (21,010) -13%
Total Expenditures 468,303 517,289 546,269 249,461 556,675 561,587 573,794 585,724 596,731 10,406 2%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Common Council
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 171,638 194,749 218,200 96,267 225,764 229,400 233,108 236,888 240,749 7,564 3%
Health Insurance 88,935 86,114 73,704 32,652 104,494 110,794 117,094 124,294 131,494 30,790 42%
Fringe Benefits 30,647 33,074 38,176 16,612 39,363 40,099 40,850 41,615 42,399 1,187 3%
Total Personnel 291,220 313,937 330,080 145,531 369,621 380,293 391,052 402,797 414,642 39,541 12%
Supplies 2,792 10,068 6,465 630 9,500 6,000 6,000 6,000 6,000 3,035 47%
Services & Charges
Professional Services 75,582 139,506 181,927 72,024 217,308 197,308 197,308 197,308 197,308 35,381 19%
Printing & Advertising 5,255 11,012 14,948 5,602 14,076 10,175 10,164 10,180 10,195 (872) -6%
Education & Training 1,664 790 1,000 100 12,226 2,000 1,000 1,000 1,000 11,226 1123%
Travel 1,577 242 5,000 340 10,000 5,100 5,100 5,100 5,100 5,000 100%
Repairs & Maintenance 42,909 20,461 39,750 - 4,845 4,845 4,845 4,845 4,845 (34,905) -88%
Interfund Allocations 46,068 62,134 56,532 28,266 42,336 51,066 52,011 52,116 52,300 (14,196) -25%
Other Services & Charges 4,011 13,188 7,893 1,196 16,500 5,916 5,916 5,916 5,916 8,607 109%
Total Services & Charges 177,067 247,332 307,050 107,527 317,291 276,410 276,344 276,465 276,664 10,241 3%
Total Expenditures 471,079 571,337 643,595 253,688 696,412 662,703 673,396 685,262 697,306 52,817 8%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The 2020 budget will be slightly higher than usual in order to provide resources for supplies and training for the 5 new council members. The increase in health insurance is due to a one-time break in the
health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
We ensure the integrity and accuracy of City records, and liaise between the Common Council, City Administration and South Bend residents fostering relationships and common ground.
This department is funded by property tax revenue collected in the General Fund.
From 2019 to 2020, the salary caps for the Chief Deputy Clerk and the Ordinance Violations Bureau Clerk will increase by 5% to reflect work load and responsibility additions. City-wide, all salary caps
will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is
increased back to the regular rates.
The fiscal body of the City, which exists to make certain that our City Government is always responsive to the needs of our residents and that the betterment of South Bend is always our highest priority.
This division is funded by property tax revenue collected in the General Fund.
116
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
WNIT Contract
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Services & Charges
Grants & Subsidies 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
Total Services & Charges 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
Total Expenditures 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
Purpose:
Explanation of Revenue Sources:
Controller's Office
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 1,433,388 1,499,948 1,642,180 774,336 1,349,985 1,354,814 1,382,813 1,411,369 1,440,500 (292,195) -18%
Health Insurance 293,194 276,501 221,400 91,488 232,208 246,208 260,208 276,208 292,208 10,808 5%
Fringe Benefits 278,057 288,651 319,581 147,659 263,967 267,779 273,440 279,220 285,121 (55,614) -17%
Total Personnel 2,004,639 2,065,101 2,183,161 1,013,483 1,846,160 1,868,801 1,916,461 1,966,797 2,017,829 (337,001) -15%
Supplies 23,882 13,679 24,478 6,128 16,420 16,420 16,420 16,420 16,420 (8,058) -33%
Services & Charges
Professional Services 78,605 61,887 77,643 22,188 69,000 70,000 61,000 70,000 61,000 (8,643) -11%
Printing & Advertising 780 976 900 292 1,999 1,977 1,968 1,981 1,994 1,099 122%
Education & Training 11,980 8,823 7,702 2,364 5,760 5,760 5,760 5,760 5,760 (1,942) -25%
Travel 11,212 8,103 12,195 4,669 6,000 6,000 6,000 6,000 6,000 (6,195) -51%
Repairs & Maintenance 6,968 3,350 784 9 1,100 1,100 1,100 1,100 1,100 316 40%
Interfund Allocations 233,760 196,753 228,287 114,143 303,227 364,348 371,045 371,620 372,768 74,940 33%
Debt Service
Principal 4,487 8,168 - - - - - - - - -
Interest & Fees 589 1,051 - - - - - - - - -
Other Services & Charges 32,018 26,294 37,401 15,418 11,585 11,585 11,585 11,585 11,585 (25,816) -69%
Interfund Transfers Out - 500 - - - - - - - - -
Total Services & Charges 380,400 315,905 364,912 159,083 398,671 460,770 458,458 468,046 460,207 33,759 9%
Total Expenditures 2,408,921 2,394,684 2,572,551 1,178,693 2,261,251 2,345,991 2,391,339 2,451,263 2,494,456 (311,300) -12%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2012 the City, along with the City of Mishawaka and St. Joseph County, entered into an agreement with WNIT Public Television for the establishment and maintenance of a public access channel
which is used to broadcast all public Common Council meetings, among other things. The allocation of costs is $43,000 to South Bend, $13,000 to Mishawaka and $29,000 to Saint Joseph County. The
current WNIT contract expires February 2, 2020.
This is funded by property tax revenue collected in the General Fund.
The Department of Administration & Finance provides financial management and administrative services to City operations including finance and accounting services and risk management. This budget
accounts for the expenditures of the Controller's Office.
This department is funded by property tax revenue collected in the General Fund.
In 2020, Human Resources (6 positions) and the Office of Diversity & Inclusion (2 positions) will be separated into their own divisions budgeted in the General Fund (#101). Personnel, supplies, and
services associated with those divisions will be budgeted in those divisions going forward. Three (3) positions will be transferred from the Central Services division (budgeted in Fund #222) into this
budget: Director of Purchasing, Senior Purchasing Agent, and Inventory Control Technician. The salary cap for the Payroll Supervisor position will be increased by 10% to reflect increased
responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020.
117
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Human Resources
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - - - 373,580 380,980 388,528 396,223 404,074 373,580 -
Health Insurance - - - - 69,662 73,862 78,062 82,862 87,662 69,662 -
Fringe Benefits - - - - 74,417 75,914 77,443 79,004 80,596 74,417 -
Total Personnel - - - - 517,659 530,756 544,033 558,089 572,332 517,659 -
Supplies - - - - 750 750 750 750 750 750 -
Services & Charges
Printing & Advertising - - - - 7,060 6,861 6,778 6,899 7,017 7,060 -
Education & Training - - - - 3,200 3,200 3,200 3,200 3,200 3,200 -
Travel - - - - 3,000 3,000 3,000 3,000 3,000 3,000 -
Interfund Allocations - - - - 79,317 95,800 97,562 97,717 98,021 79,317 -
Other Services & Charges - - - - 6,300 6,300 6,300 6,300 6,300 6,300 -
Total Services & Charges - - - - 98,877 115,161 116,840 117,116 117,538 98,877 -
Total Expenditures - - - - 617,286 646,667 661,623 675,955 690,620 617,286 -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Human Rights
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 201,641 176,018 198,040 58,073 163,686 166,539 169,449 172,418 175,447 (34,354) -17%
Health Insurance 40,313 31,436 30,168 7,518 34,831 36,931 39,031 41,431 43,831 4,663 15%
Fringe Benefits 38,337 33,637 32,700 7,863 29,376 29,954 30,544 31,145 31,761 (3,324) -10%
Total Personnel 280,291 241,092 260,908 73,454 227,893 233,424 239,024 244,994 251,039 (33,015) -13%
Supplies 559 898 1,037 928 1,000 1,000 1,000 1,000 1,000 (37) -4%
Services & Charges
Professional Services - - 2,040 - - - - - - (2,040) -100%
Printing & Advertising - - - - 1,571 1,521 1,501 1,531 1,560 1,571 -
Education & Training - 1,461 2,360 - 2,500 2,500 2,500 2,500 2,500 140 6%
Travel 704 837 - - - - - - - - -
Repairs & Maintenance 8,879 10,046 9,700 3,825 9,200 9,200 9,200 9,200 9,200 (500) -5%
Interfund Allocations 64,944 68,231 49,491 24,741 27,145 29,759 30,334 30,686 31,066 (22,346) -45%
Other Services & Charges 49,510 45,246 46,460 17,467 46,439 47,550 48,695 49,874 51,088 (21) 0%
Total Services & Charges 124,037 125,821 110,051 46,033 86,855 90,530 92,230 93,791 95,414 (23,196) -21%
Total Expenditures 404,887 367,811 371,996 120,416 315,748 324,954 332,254 339,785 347,453 (56,248) -15%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2018, the South Bend Human Rights Commission expanded from City of South Bend to St. Joseph County. The South Bend Human Rights Commission is one of only two in the state of Indiana
eligible to investigate ICRC and EEOC cases. In 2018, the South Bend Human Rights Commission handled 5,043 inquiries within city limits. The continued partnership with St. Joseph County, to
investigate discrimination complaints, has resulted in an increase in caseload. In 2019, a part-time Administrative Assistant was added to help with intake due to the increased caseload. The increase in
health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-
wide, all salary caps will increase by 2% from 2019 to 2020.
This division is funded by property tax revenue collected in the General Fund and ocassionally receives grants. HUD and EEOC grants are received in the Human Rights Federal Grant Fund (#258).
Human Resources is a division of the Department of Administration & Finance. It oversees the interviewing and hiring of City employees, manages employee benefits and training, and ensures the City
adheres to employment laws, making the City a great place to work. Human Resources continues to develop/implement innovative programs to build a positive workplace culture, such as expanding the
utilization of volunteer time-off and increasing training opportunities for employees.
This division is funded by property tax revenue collected in the General Fund.
In 2020, Human Resources will be separated into its own division budget. Personnel (6 positions), supplies, and services associated with Human Resources will be transferred out of the Department of
Administration & Finance's budget and budgeted in this division going forward. The salary cap for the Senior HR Generalist (Public Safety Focus) will be increased by 6% to reflect increased
responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020.
The purpose of the South Bend Human Rights Commission is to study and act upon problems which involve relationships between members of different ethnic groups, sexes, sexual orientation or
gender identity, nationalities, the disabled, and families with children. The South Bend Human Rights Commission's duties lie in enforcing employment, fair housing, public accommodations, and
education. Their goal is to ensure equal employment opportunity for all individuals, and to provide legal recourse in the areas of discrimination. The Human Rights Commission provides keys to unlock
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118
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Diversity & Inclusion
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - 140,095 - 209,582 213,154 216,797 220,512 224,303 69,487 50%
Health Insurance - - 20,112 - 34,831 36,931 39,031 41,431 43,831 14,719 73%
Fringe Benefits - - 25,808 - 37,036 37,759 38,496 39,249 40,019 11,228 44%
Total Personnel - - 186,015 - 281,449 287,844 294,324 301,192 308,153 95,434 51%
Supplies - - 3,000 - 1,500 1,500 1,500 1,500 1,500 (1,500) -50%
Services & Charges
Professional Services - - 5,000 - 80,000 80,000 80,000 80,000 80,000 75,000 1500%
Printing & Advertising - - - - 1,500 1,500 1,500 1,500 1,500 1,500 -
Education & Training - - 3,150 - 100,000 100,000 100,000 100,000 100,000 96,850 3075%
Travel - - 2,000 - 5,000 5,000 5,000 5,000 5,000 3,000 150%
Interfund Allocations - - 12,848 - 18,942 23,195 23,622 23,662 23,737 6,094 47%
Other Services & Charges - - 8,500 - 8,500 8,500 8,500 8,500 8,500 - 0%
Total Services & Charges - - 31,498 - 213,942 218,195 218,622 218,662 218,737 182,444 579%
Total Expenditures - - 220,513 - 496,891 507,539 514,446 521,354 528,390 276,378 125%
Revenue
Charges for Services - - - - 35,000 35,000 35,000 35,000 35,000 35,000 -
Total Revenue - - - - 35,000 35,000 35,000 35,000 35,000 35,000 -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Living Cities Inclusive Procurement Grant:
The Office of Diversity, Equity, Inclusion provides educational opportunities for internal and external stakeholders, direction for equitable policy, process and procedure development for City services,
funding disbursement, and underrepresented population entrepreneurship that empowers every employee and resident to thrive.
2019: Living Cities Inclusive Procurement grant $50,000
2020: Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-$175)
In 2020, the Office of Diversity & Inclusion will add one position: Contract Compliance Administrator. This position will be responsible for making sure city vendors and contractors are in compliance
with City of South Bend inclusive procurement policy, State and Federal laws. The position will also be responsible for tracking all race and gender neutral initiatives, and other approved programs that
help create a more equitable and inclusive procurement outcomes for the City of South Bend. In 2020, the salary cap for the Manager of Inclusion Projects will increase by 14%. City-wide, all salary caps
will increase by 2% from 2019 to 2020.
The travel budget is for staff to attend various conferences. Possible conferences include: American Contract Compliance Association (ACCA), Just Economy, Government Alliance on Race and Equity
(GARE), Mid-States Minority Supplier Development Council (MSDC), Living Cities.
Other services & charges covers memberships to the following organizations: ACCA, GARE, Women's Business Enterprise National Council (WBENC), MidStates MSCS
On June 5, 2019, the Citi Foundation and Living Cities announced the expansion of the City Accelerator initiative on Inclusive Procurement, a retake on its fourth cohort, to 10 additional U.S. cities,
including South Bend. The 10 cities will work together over the next year to pursue a range of projects to find innovative, effective, locally-tailored strategies to leverage public purchasing power to
develop firms owned by people of color. Local initiatives range from implementing aggressive outreach strategies, developing procurement portals and creating an ecosystem of support services for firms
owned by people of color to increase their opportunities to gain city contracts.
Using the recommendations from the first City of South Bend MWBE Disparity Study for Purchasing and Contracting, the City’s project will focus on leveraging over $1.8 billion combined contracting
and procurement spending of the top 10 employers in South Bend. This will help to create, stabilize, and scale up MBE/MWBE’s that offer the goods, services, professional services and contracting used
locally every day to address the longstanding racial wealth divide through entrepreneurship.
In addition to a $50,000 grant, each city will receive a combination of coaching, technical assistance and implementation resources in the coming year. Cities may consider local policy reform, supplier
diversity engagement, improved contract compliance practices, utilization of tax incentives and economic development tools. Technical assistance for the effort will be provided by Griffin & Strong, a law
and public policy consulting firm specializing in disparity research and supplier diversity for government entities and private corporations.
119
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Legal Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 650,785 708,726 866,473 385,979 970,872 988,265 1,011,107 1,030,729 1,050,745 104,399 12%
Health Insurance 121,022 132,486 110,616 47,333 139,325 147,725 156,125 165,725 175,325 28,709 26%
Fringe Benefits 124,166 139,732 167,660 74,728 188,755 192,288 196,877 200,855 204,916 21,095 13%
Total Personnel 895,974 980,943 1,144,749 508,039 1,298,952 1,328,278 1,364,109 1,397,309 1,430,986 154,203 13%
Supplies 9,142 2,962 3,450 570 3,550 3,550 3,550 3,550 3,550 100 3%
Services & Charges
Professional Services 45,552 420 2,550 245 2,550 2,600 2,650 2,700 2,750 - 0%
Education & Training 6,251 6,917 11,000 50 12,000 12,000 12,000 12,000 12,000 1,000 9%
Travel 226 1,315 3,450 574 5,000 4,000 4,000 4,000 4,000 1,550 45%
Repairs & Maintenance 1,620 - - - - - - - - - -
Interfund Allocations 104,196 78,152 96,719 48,359 62,820 84,771 85,911 86,040 86,264 (33,899) -35%
Debt Service
Principal 1,226 - - - - - - - - - -
Interest & Fees 45 - - - - - - - - - -
Other Services & Charges 16,001 17,336 17,100 6,943 20,105 20,479 21,068 21,671 22,289 3,005 18%
Total Services & Charges 175,117 104,140 130,819 56,171 103,181 124,492 126,214 126,955 127,856 (27,638) -21%
Total Expenditures 1,080,233 1,088,046 1,279,018 564,780 1,405,683 1,456,320 1,493,873 1,527,814 1,562,392 126,665 10%
Revenue
Interfund Allocation Reimb - - 54,689 27,347 56,529 57,901 59,294 60,758 62,243 1,840 3%
Other Income 75,984 62,452 78,473 44,225 79,991 81,591 83,223 84,887 86,585 1,518 2%
Total Revenue 75,984 62,452 133,162 71,572 136,520 139,492 142,517 145,645 148,828 3,358 3%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions and agencies with a dedicated and professionally-skilled staff, efficiently and cost
effectively, in furtherance of the City’s strategic goals, and preserving the legal and ethical integrity of the City.
In 2020, an additional Assistant City Attorney will be added to assist with:
• Board of Public Safety: Address trainings, policies, and procedures
• Office of Diversity and Inclusion: Support Diversity Initiatives, including implementation of Disparity Study results
• Area Plan Commission: Review and support of policies and procedures affecting zoning and land in South Bend
City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance
cost per employee is increased back to the regular rates. The increase in subscriptions is due to an annual increase incorporated into some of the standing contracts, for which low market rates were
negotiated and are considered very cost-effective. There are no other major changes in the department's budget.
This department is funded by property tax revenue collected in the General Fund. This department also collects a reimbursement for legal services to other city departments. The Interfund Allocation
Reimbursement is a transfer from the Liability Insurance Fund (#226) to reimburse the Legal Dept for 50% of personnel costs for Assistant City Attorney.
120
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Engineering
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 541,662 651,541 1,757,736 843,073 1,841,018 1,874,962 1,909,588 1,944,899 1,980,920 83,282 5%
Health Insurance 82,974 120,048 197,688 95,051 247,159 261,859 276,559 293,359 310,159 49,471 25%
Fringe Benefits 106,984 127,363 361,090 172,433 370,109 376,975 383,987 391,146 398,453 9,019 2%
Total Personnel 731,620 898,952 2,316,514 1,110,557 2,458,286 2,513,796 2,570,134 2,629,404 2,689,532 141,772 6%
Supplies 24,223 13,530 43,952 9,068 22,700 22,300 22,150 21,900 21,900 (21,252) -48%
Services & Charges
Professional Services 116,007 118,203 377,919 87,639 160,000 160,000 158,000 157,000 157,000 (217,919) -58%
Printing & Advertising 400 2,265 7,000 2,254 8,535 8,383 8,261 8,193 8,123 1,535 22%
Education & Training 8,359 24,323 18,300 6,998 21,000 21,000 21,000 21,000 21,000 2,700 15%
Travel 16,212 11,736 16,150 7,585 15,250 15,250 13,500 13,500 13,500 (900) -6%
Repairs & Maintenance 7,763 19,988 23,800 809 26,500 26,500 26,500 26,500 26,500 2,700 11%
Interfund Allocations 254,496 344,631 365,366 182,684 418,440 485,864 494,511 497,501 501,074 53,074 15%
Debt Service
Principal 28,092 20,605 14,637 7,293 10,755 4,493 - - - (3,882) -27%
Interest & Fees 1,135 684 408 232 194 51 - - - (214) -52%
Other Services & Charges 8,620 17,788 36,075 13,404 21,300 21,300 20,700 20,700 20,500 (14,775) -41%
Total Services & Charges 441,084 560,223 859,655 308,899 681,974 742,841 742,472 744,394 747,697 (177,681) -21%
Total Expenditures 1,196,927 1,472,705 3,220,121 1,428,525 3,162,960 3,278,937 3,334,756 3,395,698 3,459,129 (57,161) -2%
Revenue
Licenses & Permits 117,880 146,082 154,730 66,160 127,000 129,250 131,500 132,000 132,000 (27,730) -18%
Charges for Services - - 50 - - - - - - (50) -100%
Other Income 157,210 126,428 147,038 115,248 229,597 234,089 238,671 243,344 248,111 82,559 56%
Interfund Allocation Reimb - - 1,400,059 700,021 1,436,881 1,466,826 1,497,271 1,528,893 1,561,045 36,822 3%
Total Revenue 275,090 272,510 1,701,877 881,429 1,793,478 1,830,165 1,867,442 1,904,237 1,941,156 91,601 5%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division is funded by property tax revenue collected in the General Fund, permits issued, and charges for engineering services. Engineering has an Engineering Service Agreement (ESA) agreement
with the Department of Community Investment (DCI).
Prior to 2019, some Engineering staff were paid directly out of other departments' budgets. In 2019, all Engineering staff were consolidated into one budget. The cost of those engineers (wages &
benefits) is allocated back to the departments they serve. This is recognized as interfund allocation reimbursement revenue.
The 2020 expenditures for Engineering have decreased by $57,161 compared to the 2019 amended budget, but increased by $154,327 as compared to the 2019 original budget. The increase in health
insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will
increase by 2% from 2019 to 2020. Additionally, Interfund Allocations have increased by $54,709 and Supplies decreased.
Engineering manages the development and expansion of the City’s infrastructure. It oversees Public Works projects from setting the standards to issuing the permits, administering the contracts, and
inspecting construction. Engineering is a division of the Department of Public Works.
121
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Office of Sustainability
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - 98,302 40,497 110,252 112,457 114,706 117,001 119,341 11,950 12%
Health Insurance - - 10,056 5,028 11,610 12,310 13,010 13,810 14,610 1,554 15%
Fringe Benefits - - 17,716 8,123 19,191 19,555 19,929 20,309 20,697 1,475 8%
Total Personnel - - 126,074 53,647 141,053 144,322 147,645 151,120 154,648 14,979 12%
Supplies - - 22,300 3,579 23,800 11,800 11,800 11,800 11,800 1,500 7%
Services & Charges
Professional Services - - 85,000 30,951 190,000 295,000 90,000 90,000 90,000 105,000 124%
Printing & Advertising - - 500 - 674 673 673 673 674 174 35%
Education & Training - - 1,800 18 2,800 2,800 2,800 2,800 2,800 1,000 56%
Travel - - 4,974 - 3,800 3,800 3,800 3,800 3,800 (1,174) -24%
Interfund Allocations - - 32,367 9,616 9,740 11,680 11,897 11,925 11,970 (22,627) -70%
Other Services & Charges - - 5,800 196 5,700 6,500 6,700 6,900 7,100 (100) -2%
Total Services & Charges - - 130,441 40,781 212,714 320,453 115,870 116,098 116,344 82,273 63%
Capital - - 50,000 - - - - - - (50,000) -100%
Total Expenditures - - 328,815 98,007 377,567 476,575 275,315 279,018 282,792 48,752 15%
Revenue
Other Income - 69,005 - - - - - - - - -
Total Revenue - 69,005 - - - - - - - - -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division is funded by property tax revenue collected in the General Fund. The Office of Sustainability also receives revenue from grants and energy rebates.
The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide,
all salary caps will increase by 2% from 2019 to 2020.
A significant increase in professional services is for the implementation of the climate action plan and to increase the ability to pursue grants and partnerships.
Rate case participation, previously funded by utilities enterprise accounts, will now be housed in Sustainability's budget.
The Office of Sustainability will continue to fund the installation of electric vehicle chargers, two in 2020 and one each year after that.
Note: Prior to 2019, this division was accounted for in the Central Services Fund (#222).
The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city
government and the public. The Office of Sustainability is a division of the Department of Public Works.
Goals:
- Create a culture of sustainability as “business as usual” across all municipal operations
- Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents
- Prepare for impacts of climate change in the community
- Reduce the community’s greenhouse gas emissions
In 2019, the Office of Sustainability:
- Implemented event recycling, water bottle filling station, and bottle-filling drinking fountains in partnership with VPA.
- Participated in utility proceedings to advocate for residents and municipal departments.
- Committed to Global Covenant of Mayors for Climate and Energy.
- Provided state, regional, and local leadership and technical assistance on climate, waste, and sustainability.
122
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
AmeriCorps Grant Program
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - 13,424 305,000 97,915 262,722 280,736 300,386 321,834 345,253 (42,278) -14%
Health Insurance - 1,296 20,112 8,352 23,221 24,621 26,021 27,621 29,221 3,109 15%
Fringe Benefits - 1,956 29,954 12,558 33,839 35,478 37,247 39,157 41,226 3,885 13%
Total Personnel - 16,677 355,066 118,825 319,782 340,835 363,654 388,612 415,700 (35,284) -10%
Supplies - 53 128,757 6,213 48,850 48,510 48,796 49,111 49,457 (79,907) -62%
Services & Charges
Professional Services - - 204,868 2,399 44,051 46,131 50,619 55,556 46,131 (160,817) -78%
Printing & Advertising - - 1,000 - 1,200 1,230 1,265 1,304 1,350 200 20%
Education & Training - - 9,300 304 7,624 7,624 7,624 7,624 7,624 (1,676) -18%
Travel - - 10,206 2,699 10,006 11,007 12,107 13,318 14,650 (200) -2%
Other Services & Charges - 638 4,042 1,078 6,820 7,249 7,721 8,240 8,811 2,778 69%
Total Services & Charges - 638 229,416 6,480 69,701 73,241 79,336 86,042 78,566 (159,715) -70%
Total Expenditures - 17,368 713,239 131,519 438,333 462,586 491,786 523,765 543,723 (274,906) -39%
Revenue
Intergov./ Grants - - 149,130 76,822 177,238 194,962 204,710 214,946 225,693 28,108 19%
Transfers In - - 135,000 - 70,000 70,000 70,000 70,000 70,000 (65,000) -48%
Total Revenue - - 284,130 76,822 247,238 264,962 274,710 284,946 295,693 (36,892) -13%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Results of AmeriCorps Program Jan-May 2019
This division is funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and transfers in from City departments that benefit from the AmeriCorps program.
The AmeriCorps grant amount requested will increase annually due to increases in allowable costs. In addition, this program is expected to slowly grow to house more AmeriCorps members and serve
additional households - increasing the per-member and per-household costs but not impacting overhead or staffing costs. Grant reimbursements are expected to grow at the same rate as expenditures.
AmeriCorps members are not employees of the City. Program start-up costs will continue into the first part of 2020 but from 2021 and on, office supply and small tool expenditures will level out. The
increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all
salary caps will increase by 2% from 2019 to 2020.
In 2018, the City of South Bend won a $150,000 grant to fund South Bend Home Corps, a new residential
efficiency, health, and safety program staffed by 10 full-time AmeriCorps members. This is a division of the
Department of Public Works and works directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety
issues.
- Hold public workshops and education events.
What is AmeriCorps?
- AmeriCorps is a network of national service programs, made up of three primary
programs that each take a different approach to improving lives and fostering civic
engagement.
- Members commit their time to address critical community needs like increasing
academic achievement, mentoring youth, fighting poverty, and preparing for disasters.
- AmeriCorps help communities recover from damage caused by natural and other
disasters, as well as, assist to build affordable housing units for families to increase
economic opportunity for those living in poverty.
• Completed multiple calls with each of 721 residents for the South Bend Home Repair umbrella program (over 1,800 hours in conversation with residents)
• Served 29 home owners with assessments and 21 home owners with basic energy improvements, with 14 home owners receiving additional energy
improvements.
• Engaged 2,000 community members with energy education at Science Alive
• Formalized partnerships with 1st Source Bank and Indiana Michigan Power for in-kind funding, training, and materials
• Engaged volunteers in two projects for Back the Bend
• Provided event recycling at 3 community events
• Approx. 3,000 hours of service from 5 full-time members
• Onboarded an additional 25 summer members - 8 in SB Green Corps, 3 in Community Investment, 3 in Diversity and Inclusion, 1 in VPA, and 10 at Unity
Gardens - for a total of 11,550 hours of service for the City and community this summer.
123
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Police Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 16,455,717 17,703,733 17,637,092 8,674,670 17,208,074 17,593,713 17,904,057 18,225,588 18,553,519 (429,018) -2%
Health Insurance 3,403,351 3,372,900 2,301,612 1,132,107 2,658,782 2,819,082 2,979,382 3,162,582 3,345,782 357,170 16%
Fringe Benefits 2,824,114 2,992,956 3,222,040 1,552,164 3,078,812 3,106,959 3,122,047 3,137,912 3,154,150 (143,228) -4%
Total Personnel 22,683,182 24,069,590 23,160,744 11,358,941 22,945,668 23,519,754 24,005,486 24,526,082 25,053,451 (215,076) -1%
Supplies 715,477 715,253 1,128,331 472,734 1,274,943 1,211,943 1,211,943 1,211,943 1,101,943 146,612 13%
Services & Charges
Professional Services 453,301 434,585 903,100 279,391 575,000 575,000 575,000 575,000 575,000 (328,100) -36%
Printing & Advertising - - - - 24,721 24,100 23,840 24,216 24,586 24,721 -
Utilities 173,697 183,917 184,750 74,324 174,408 177,557 180,768 184,043 187,384 (10,342) -6%
Education & Training - 4,785 350 - - - - - - (350) -100%
Travel - 1,433 1,601 401 - - - - - (1,601) -100%
Repairs & Maintenance 505,480 339,174 1,087,341 454,337 1,042,027 1,042,027 1,042,027 1,042,027 1,042,027 (45,314) -4%
Interfund Allocations 3,238,764 3,055,248 4,333,272 2,166,636 3,651,431 4,450,643 4,503,387 4,532,235 4,564,091 (681,841) -16%
Debt Service
Principal 136,856 141,435 138,492 68,282 139,178 141,305 - - - 686 0%
Interest & Fees 11,304 8,406 5,861 3,179 3,742 1,615 - - - (2,119) -36%
Grants & Subsidies 4,606 15,916 40,000 974 57,000 20,000 20,000 20,000 20,000 17,000 43%
Other Services & Charges 243,481 270,597 348,177 110,130 337,158 349,658 362,158 374,658 386,658 (11,019) -3%
Total Services & Charges 4,767,489 4,455,495 7,042,944 3,157,653 6,004,665 6,781,905 6,707,180 6,752,179 6,799,746 (1,038,279) -15%
Capital - - 102,885 59,957 - - - - - (102,885) -100%
Total Expenditures 28,166,148 29,240,338 31,434,904 15,049,284 30,225,276 31,513,602 31,924,609 32,490,204 32,955,140 (1,209,628) -4%
Revenue
Charges for Services 521,566 173,375 472,000 356,149 394,500 394,500 394,500 394,500 394,500 (77,500) -16%
Other Income 135,447 116,057 112,626 8,660 66,450 66,450 66,450 66,450 66,450 (46,176) -41%
Total Revenue 657,013 289,432 584,626 364,809 460,950 460,950 460,950 460,950 460,950 (123,676) -21%
Department Purpose:
Explanation of Revenue Sources:
MISSION: The South Bend Police Department works to safeguard the lives and property of the people we serve, to reduce the incidence and fear of crime, and to resolve problems among residents. The
Department, in partnership with our community, strives to protect the life, property, and the personal liberties of all individuals. We believe that the overall quality of life for all residents will improve
through the deterrence of criminal activity and an understanding of the diversity of cultures within this community. We also work to build and sustain community-police relationships to advance a culture
of trust and inclusion.
VISION: To constantly strive for excellence in the quality of police service to help ensure a safe community for everyone.
This department is funded by property tax revenue collected in the General Fund. The department also receives reimbursement for officers working at various events and other units. Charges for Services
includes $320,000 for the School Resource Officer (SRO) program, $60,000 from the ATF, $7,000 from the DEA, and $7,500 for firearms training of the University of Notre Dame police officers.
2020 Changes to Budgeted Personnel
+3 Sworn Officers – two in the General Fund (#101) and one
in the Public Safety LOIT Fund (#249)
–2 Records Clerk Positions – eliminate third shift of Records
Division and close overnight, dedicated phone with direct line
to 911 center will be available for emergencies
Transfer 7 Positions from Police Dept to new Crime Lab
Division in the General Fund (#101) – separating the budget
from the rest of the department, plan to start offering services
to other governmental agencies for a fee
Supplies
• Taser purchases - $110,000 per year until 2023
Services & Charges
• ShotSpotter - Contract increased by $200,000 from 2019 to
2020. ShotSpotter is an advanced system of sensors, algorithms
and artificial intelligence to detect, locate and alert police to
gunfire.
• Debt Service - Several police car leases funded by the General
Fund will be fully paid off in 2021.
• Grants & Subsidies - increase for the expansion of the Police
Athletic League (PAL) Program.
Explanation of Expenditures, Staffing, and Significant
Changes/Variances:
The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend Police Boxing
Club. This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the
Boxing Club is to encourage young people to value peaceful and positive ways to resolve differences and frustrations. It’s
a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The Department
would like to continue to expand the PAL program beyond boxing. In recent years, there have been over 900 youth
participants annually. Boxing is offered year-round. Tennis, basketball, football, and swimming are offered during the
summer.
124
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Police Crime Lab
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - - - 424,616 432,535 440,610 448,851 457,255 424,616 -
Health Insurance - - - - 81,273 86,173 91,073 96,673 102,273 81,273 -
Fringe Benefits - - - - 79,102 80,703 82,339 84,009 85,714 79,102 -
Total Personnel - - - - 584,991 599,411 614,022 629,533 645,242 584,991 -
Supplies - - - - 17,000 17,000 17,000 17,000 17,000 17,000 -
Services & Charges
Debt Service
Principal - - - - 25,416 26,185 26,976 27,791 28,631 25,416 -
Interest & Fees - - - - 3,861 3,093 2,301 1,486 646 3,861 -
Total Services & Charges - - - - 29,277 29,278 29,277 29,277 29,277 29,277 -
Total Expenditures - - - - 631,268 645,689 660,299 675,810 691,519 631,268 -
Revenue
Charges for Services - - - - - - - - - - -
Other Income - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
• Serial number restoration
• Tool matching
• Fracture matching
• Tires and footwear
• Video analysis
• Trace evidence examination
• Distance proximity determination
• Expert testimony
• Facial recognitionThe Crime Lab plans to offer services to other agencies for a charge. Currently, the Lab
provides these services free of charge. Revenue estimates will be set after the demand for
services and billable charges are determined.
This division was created to track expenditures related to South Bend Police Department Crime
Lab.
The lab has served the following agencies:
Personnel & Supplies
In 2020, seven (7) existing positions will be transferred from the Police Dept to this new division along with the lab's budget for operating supplies. Separating the Crime Lab's budget from the rest of the
Police Department will allow the Department to better track expenditures directly related to the Crime Lab.
Lab Information Management System (LIMS)
In order to manage the workflow and be able to bill other agencies, the City needs to purchase a Lab Information Management System (LIMS) software solution. LIMS tracks the chain of custody of
evidence, test results, and other lab information. The 2020 budget includes an estimate for debt service payments for a capital lease to purchase a LIMS. However, after the passage of the budget, the City
was informed that it was awarded a grant to purchase a LIMS and a new lab microscope. The new microscope will be for firearm and tool mark examination, replacing a 13+ year-old microscope. The
budget for debt service payments will not be needed.
• Indiana State Police
• St Joseph County
• Metro Homicide
• Elkhart County
• City of Elkhart
• City of Goshen
• Mishawaka Police
Dept
• Michigan City Police
• City of Niles
• La Porte County
• Other Smaller Agencies
Crime Lab Services offered include:
125
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Fire Department
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 12,351,075 13,090,460 13,124,288 6,246,019 16,336,954 16,635,478 16,939,969 17,250,533 17,567,325 3,212,666 24%
Health Insurance 2,624,216 2,593,357 1,591,504 792,055 2,473,015 2,622,115 2,771,215 2,941,615 3,112,015 881,511 55%
Fringe Benefits 2,220,723 2,450,902 2,489,103 1,156,867 3,078,688 3,090,676 3,102,960 3,115,544 3,128,439 589,585 24%
Total Personnel 17,196,014 18,134,719 17,204,895 8,194,940 21,888,657 22,348,269 22,814,144 23,307,692 23,807,779 4,683,762 27%
Supplies 289,404 405,751 673,053 318,649 570,437 570,437 570,437 570,437 570,437 (102,616) -15%
Services & Charges
Professional Services 286,250 163,002 323,525 83,697 224,000 224,000 224,000 224,000 224,000 (99,525) -31%
Printing & Advertising 1,992 132 1,000 - 22,214 21,609 21,355 21,723 22,082 21,214 2121%
Utilities 230,909 275,135 310,000 134,877 284,666 289,260 293,945 298,724 303,598 (25,334) -8%
Education & Training 82,549 76,396 56,549 23,240 93,000 93,000 93,000 93,000 93,000 36,451 64%
Travel 18,996 38,825 38,500 20,413 20,500 20,500 20,500 20,500 20,500 (18,000) -47%
Repairs & Maintenance 858,151 911,197 1,090,668 500,750 807,000 807,000 807,000 807,000 807,000 (283,668) -26%
Interfund Allocations 1,599,252 1,498,978 1,979,778 989,886 1,890,530 2,161,736 2,194,362 2,219,381 2,245,893 (89,248) -5%
Other Services & Charges 16,417 12,470 15,500 4,715 38,500 38,500 38,500 38,500 38,500 23,000 148%
Interfund Transfers Out - - 608,052 304,026 - - - - - (608,052) -100%
Total Services & Charges 3,094,516 2,976,134 4,423,572 2,061,603 3,380,410 3,655,605 3,692,662 3,722,828 3,754,573 (1,043,162) -24%
Capital - - - - - - - - - - -
Total Expenditures 20,579,934 21,516,603 22,301,520 10,575,193 25,839,504 26,574,311 27,077,243 27,600,957 28,132,789 3,537,984 16%
Revenue
Charges for Services 25 - 3,097 2,677 4,500 4,500 4,500 4,500 4,500 1,403 45%
Licenses & Permits - - - - 24,000 24,000 24,000 24,000 24,000 24,000 -
Intergov./ Grants - - 144,614 - 67,486 - - - - (77,128) -53%
Fines, Forfeitures, and Fees - - - - 1,000 1,000 1,000 1,000 1,000 1,000 -
Other Income 42,382 7,213 8,850 123 1,000 1,000 1,000 1,000 1,000 (7,850) -89%
Total Revenue 42,407 7,213 156,561 2,800 97,986 30,500 30,500 30,500 30,500 (58,575) -37%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The South Bend Fire Department exists to provide our community with the highest quality emergency services protecting life and property through education, response, and dynamic outreach. The
objective of the South Bend Fire Department is to provide rapid and efficient response to emergency medical incidents, fires, hazardous materials incidents, and complex rescue situations in order to
safeguard the life and property of our citizens. This requires planning and development of response capabilities to ensure that future needs and the efficiency of operations are addressed. Public education
and prevention services are provided to ensure citizen safety before an incident occurs. This is the safest and most cost-effective method for providing public safety. The South Bend Fire Department
endeavors to give the best emergency medical care available backed by evidence-based medical practices which give citizens the best chance for positive outcomes and continued quality of life. Providing
the members of the South Bend Fire Department with the latest and best available equipment and training to perform their duties gives them the tools to effect the best possible outcomes when
emergencies occur. The South Bend Fire Department is dedicated to providing expert-level service with an all-hazards approach to public safety.
This department is funded by property tax revenue collected in the General Fund. This department also collects false alarm fines and fire building plan review fees.
2020 is the third year of a 4-year collective bargaining agreement - the
negotiated 2% increase in wages from 2019 to 2020 is reflected. The South
Bend Fire Department conducts recruit academies when its staffing becomes
insufficient, generally after the 6th opening. The academy is approximately 21
weeks long - therefore, the department budgets 6 civilian recruit positions for
21 weeks.
- Memorial Hospital is no longer contracting with the Fire Department to
provide neonatal transportation. The changes in revenue and expenditures are
reflected in the budget. The program was supported by approximately 3
positions. The Fire Department proposes to eliminate two of those positions
through attrition and transfer one to expand the Community Paramedic
Program.
- The Community Paramedic Program was established to interact with repeat
users of the EMS system to assess their needs prior to them calling 911 and
taking a trip to the emergency room. This program proved to be very
successful and an additional position will be added in 2020 to expand the
program and work with even more citizens to prevent unnecessary calls and
trips to the emergency room.
- In 2020, the Fire Department is moving all firefighters (47) assigned to
Emergency Medical Services to the General Fund. This includes wages &
benefits, supplies, and services previously accounted for in the EMS Operating
Fund (#288). Keeping firefighter EMS personnel in a separate budget is
impractical due to frequently changing assignments. EMS expenditures related
to billing will be accounted for in separate division in the General Fund.
- Fire Department capital needs are budgeted in the Fire Department Capital
Fund (#287).
126
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Fire Training Center
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Supplies - - - - 323,500 323,500 323,500 323,500 323,500 323,500 -
Services & Charges
Utilities - - - - 33,000 33,490 33,990 34,500 35,020 33,000 -
Repairs & Maintenance - - - - 110,000 110,000 110,000 110,000 110,000 110,000 -
Total Services & Charges - - - - 143,000 143,490 143,990 144,500 145,020 143,000 -
Total Expenditures - - - - 466,500 466,990 467,490 468,000 468,520 466,500 -
Revenue
Charges for Services - - - - 50,000 50,000 50,000 50,000 50,000 50,000 -
Total Revenue - - - - 50,000 50,000 50,000 50,000 50,000 50,000 -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Training Center hosts the recruit academy, as well as other classes to the South Bend Fire
Departments as well as other agencies, and is utilized for specialized training.
This department is funded by property tax revenue collected in the General Fund and by
charges to outside fire departments for their use of the Luther J Taylor Sr. Fire Training Center.
Recruitment Academy and other classes are offered to other agencies for a fee.
Expenditures are directly related to running the Center and include utilities and maintenance of
the facility. Supplies and services needed for classes and equipment for recruits is also
accounted for in the Fire Training Center budget.
During 2019 and 2020, capital improvements will be made to the training center through the
use of bond proceeds. Capital expenditures related to the fire training center upgrade can be
seen in the Fire Station #9 Bond Capital Fund (#451).
127
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Emergency Medical Services
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages - - - - 138,605 141,538 144,532 147,584 150,698 138,605 -
Health Insurance - - - - 46,442 49,242 52,042 55,242 58,442 46,442 -
Fringe Benefits - - - - 27,106 27,697 28,303 28,919 29,549 27,106 -
Total Personnel - - - - 212,153 218,477 224,877 231,745 238,689 212,153 -
Supplies - - - - 65,496 65,496 65,496 65,496 65,496 65,496 -
Services & Charges
Professional Services - - - - 80,610 80,610 80,610 80,610 80,610 80,610 -
Printing & Advertising - - - - 12,200 12,200 12,200 12,200 12,200 12,200 -
Education & Training - - - - 4,000 4,000 4,000 4,000 4,000 4,000 -
Repairs & Maintenance - - - - 133,600 133,600 133,600 133,600 133,600 133,600 -
Interfund Allocations - - - - 10,159 10,159 10,176 10,194 10,211 10,159 -
Other Services & Charges - - - - 20,000 20,000 20,000 20,000 20,000 20,000 -
Total Services & Charges - - - - 260,569 260,569 260,586 260,604 260,621 260,569 -
Total Expenditures - - - - 538,218 544,542 550,959 557,845 564,806 538,218 -
Revenue
Charges for Services - - - - 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 -
Total Revenue - - - - 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 3,593,000 -
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Emergency Medical Services is a division of the Fire Department. Revenues and expenditures related to EMS billing are tracked in this budget.
Prior to 2020, the EMS operations were tracked in the EMS Operating Fund (#288). Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would
require interfund transfers. Starting in 2020, EMS activities will be moved to the General Fund. Moving EMS revenue and expenditures into the General Fund will simplify accounting.
This budget covers the cost of four EMS billing personnel (wages & benefits); office supplies, postage, and collection fees for EMS billing; various EMS supplies; and preventative maintenance and
repairs to EMS equipment.
Ideally, the cost of firefighters assigned to EMS activities would be tracked here as well; but due to frequent changes in assignments, it has proven impractical. Instead, the Fire Department will estimate
EMS personnel costs by number of positions assigned, rather than specific firefighters.
The Fire Department recovers significant portion of the cost of EMS services through insurance and patient payments.
128
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Morris Performing Arts Center
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 301,975 363,209 488,202 188,385 505,675 504,747 514,003 521,443 526,073 17,473 4%
Health Insurance 88,007 114,351 100,560 33,935 104,494 110,794 117,094 124,294 131,494 3,934 4%
Fringe Benefits 59,353 73,543 113,035 36,877 105,526 102,981 104,855 106,615 108,187 (7,509) -7%
Total Personnel 449,335 551,102 701,797 259,197 715,695 718,522 735,952 752,352 765,754 13,898 2%
Supplies 3,800 20,327 38,830 8,870 26,886 27,424 27,972 28,531 29,101 (11,944) -31%
Services & Charges
Professional Services - - 10,150 - 10,200 10,404 10,612 10,824 11,040 50 0%
Printing & Advertising 181,616 25,151 55,767 22,610 46,694 47,628 48,580 49,552 50,543 (9,073) -16%
Utilities 101,807 120,748 135,000 57,918 136,268 138,993 141,774 144,609 147,502 1,268 1%
Education & Training 1,394 3,025 4,198 325 4,500 4,590 4,682 4,776 4,872 302 7%
Travel 6,926 3,786 15,154 3,687 11,000 11,220 11,444 11,673 11,906 (4,154) -27%
Repairs & Maintenance 239,203 36,683 99,098 50,207 107,000 109,140 109,283 92,429 82,578 7,902 8%
Interfund Allocations 192,120 179,604 240,405 120,201 210,875 229,031 231,609 234,599 237,744 (29,530) -12%
Other Services & Charges 7,417 9,062 18,728 5,369 19,455 19,845 20,241 20,646 21,058 727 4%
Total Services & Charges 730,483 378,059 578,500 260,317 545,992 570,851 578,225 569,108 567,243 (32,508) -6%
Capital - - 25,000 - - - - - - (25,000) -100%
Total Expenditures 1,183,617 949,488 1,344,127 528,384 1,288,573 1,316,797 1,342,149 1,349,991 1,362,098 (55,554) -4%
Revenue
Charges for Services 978,444 1,131,903 1,113,500 522,305 1,139,000 1,161,780 1,185,016 1,208,715 1,232,889 25,500 2%
Other Income 48,897 50,540 60,000 22,705 50,000 50,800 51,616 52,448 53,297 (10,000) -17%
Total Revenue 1,027,341 1,182,443 1,173,500 545,009 1,189,000 1,212,580 1,236,632 1,261,163 1,286,186 15,500 1%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division accounts for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. It provides improved quality of life to the City
citizens, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center is a division under the Department of Venues, Parks &
Arts.
In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. The General Manager-Venues position will continue to be paid out of the Century Center
Operations Fund (#670) and allocated back to the Morris at 50% (cost of wages & benefits). This expense is part of Other Interfund Allocations. City-wide, all salary caps will increase by 2% from 2019
to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
Maintenance and utilities continue to increase.
This division is funded by charges for services including facility rental, concessions, ticket handling fees, and more. If the charges for services don't cover the annual expenditures, the remainder is
subsidized by property tax revenue. Highly popular Broadway shows, such as Wicked and Phantom of the Opera, have increased profits over the last few years.
There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris/Palais Self-Promotion Fund (#274), and $1.00 deposited into Morris
PAC Capital Fund (#416).
129
City of South Bend, Indiana 2020 Budget
Fund 101 - General Fund
Palais Royale Ballroom
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Type
Personnel
Salaries & Wages 75,828 121,692 107,069 44,538 79,967 81,566 83,197 84,861 86,558 (27,102) -25%
Health Insurance 31,275 56,456 31,168 15,084 23,221 24,621 26,021 27,621 29,221 (7,947) -25%
Fringe Benefits 15,386 26,179 23,789 9,179 16,261 17,904 18,236 18,572 18,917 (7,528) -32%
Total Personnel 122,488 204,328 162,026 68,801 119,449 124,091 127,454 131,054 134,696 (42,577) -26%
Supplies 1,024 13,006 13,600 2,013 13,322 13,578 13,839 14,106 14,378 (278) -2%
Services & Charges
Printing & Advertising 89,691 25,686 22,818 17,983 22,349 22,785 23,233 23,697 24,170 (469) -2%
Utilities 72,345 81,902 94,500 48,510 82,582 84,234 85,919 87,637 89,390 (11,918) -13%
Education & Training - - 500 - 510 520 530 541 552 10 2%
Travel - - 2,000 - 2,040 2,081 2,123 2,165 2,208 40 2%
Repairs & Maintenance 180,654 31,028 111,898 37,628 82,000 83,640 85,313 87,020 88,761 (29,898) -27%
Interfund Allocations 29,268 29,690 48,511 24,259 43,637 47,634 47,312 47,791 48,288 (4,874) -10%
Other Services & Charges 438 3,233 10,579 1,450 10,761 10,975 11,194 11,417 11,646 182 2%
Total Services & Charges 372,396 171,539 290,806 129,830 243,879 251,869 255,624 260,268 265,015 (46,927) -16%
Capital - 15,000 15,000 - 15,300 15,606 15,606 15,606 15,606 300 2%
Total Expenditures 495,908 403,873 481,432 200,644 391,950 405,144 412,523 421,034 429,695 (89,482) -19%
Revenue
Charges for Services 321,883 236,085 267,322 79,130 229,572 233,072 236,642 240,283 243,998 (37,750) -14%
Other Income 24,526 22,540 23,400 8,279 20,000 20,400 20,808 21,224 21,649 (3,400) -15%
Total Revenue 346,409 258,625 290,722 87,409 249,572 253,472 257,450 261,507 265,647 (41,150) -14%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the position of Event Service Technician will be transferred from the Palais Royale to the Morris PAC. City-wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health
insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
This division is funded by property tax revenue collected in the General Fund and from charges for services including concessions.
This division accounts for the operating expenses of the Palais Royale, a premier banquet/meeting facility. It provides exquisite food and beverage catering service, for both social events and business
events, and supports South Bend's downtown economy. The Palais Royale is distinguished by its history and ambiance. The Palais Royale is a division under the Department of Venues, Parks & Arts.
130
City of South Bend, Indiana 2020 Budget
PUBLIC WORKS FUNDS
131
City of South Bend, Indiana 2020 Budget
Fund 202 - Motor Vehicle Highway
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Taxes 6,040,898 6,870,730 3,211,547 1,634,962 3,041,250 3,046,250 3,051,250 3,056,250 3,061,250 (170,297) -5%
Charges for Services 232,443 246,361 243,410 135,718 232,670 234,916 237,185 239,478 241,793 (10,740) -4%
Licenses & Permits - - 3,150 1,525 3,000 3,000 3,000 3,000 3,000 (150) -5%
Interest Earnings 61,002 137,767 146,000 87,954 28,864 20,000 15,000 10,000 5,000 (117,136) -80%
Other Income 56,993 56,611 42,176 10,102 5,300 5,300 5,300 5,300 5,300 (36,876) -87%
Interfund Allocation Reimb - - 138,150 69,078 149,020 152,558 156,142 159,934 163,779 10,870 8%
Interfund Transfers In 3,964,974 3,814,963 3,852,066 1,893,875 4,437,750 4,900,000 4,900,000 4,900,000 4,900,000 585,684 15%
Total Revenue 10,356,311 11,126,434 7,636,499 3,833,214 7,897,854 8,362,024 8,367,877 8,373,962 8,380,122 261,355 3%
Expenditures by Division
Streets / Traffic & Lighting 7,859,564 8,914,649 10,545,743 5,524,423 7,230,493 7,211,560 7,251,690 7,458,731 7,514,632 (3,315,250) -31%
Curb & Sidewalk 1,510,285 1,322,900 1,671,576 339,504 1,681,932 1,587,742 1,518,932 1,533,594 1,548,942 10,356 1%
Total Expenditures 9,369,849 10,237,548 12,217,319 5,863,927 8,912,425 8,799,302 8,770,622 8,992,325 9,063,574 (3,304,894) -27%
Expenditures by Type
Personnel
Salaries & Wages 2,580,742 2,885,203 2,732,646 1,454,966 2,295,114 2,435,733 2,393,392 2,455,032 2,506,301 (437,532) -16%
Health Insurance 702,012 759,086 455,984 261,409 441,195 480,105 507,405 538,605 569,805 (14,789) -3%
Fringe Benefits 528,717 592,552 553,314 306,426 487,582 517,225 520,401 520,852 531,300 (65,732) -12%
Total Personnel 3,811,471 4,236,841 3,741,944 2,022,801 3,223,891 3,433,063 3,421,198 3,514,489 3,607,406 (518,053) -14%
Supplies 1,721,517 1,701,021 1,967,927 685,801 1,209,775 1,214,280 1,237,625 1,242,310 1,247,089 (758,152) -39%
Services & Charges
Professional Services 854,940 670,422 726,793 73,805 749,014 549,014 549,014 549,014 549,014 22,221 3%
Printing & Advertising 323 263 1,000 141 5,740 5,633 5,588 5,653 5,716 4,740 474%
Utilities 42,517 45,568 51,752 27,123 49,200 50,015 50,846 51,694 52,558 (2,552) -5%
Education & Training 5,710 4,425 10,000 9,540 15,000 15,000 15,000 15,000 15,000 5,000 50%
Travel 2,575 1,716 9,000 1,586 15,000 15,000 15,000 15,000 15,000 6,000 67%
Repairs & Maintenance 1,245,145 1,679,173 459,005 583,924 1,047,588 647,738 647,890 648,043 648,198 588,583 128%
Interfund Allocations 853,056 1,018,733 1,628,279 814,139 1,534,987 1,749,259 1,775,900 1,795,758 1,816,694 (93,292) -6%
Debt Service
Principal 677,271 719,026 809,343 358,383 869,006 920,362 843,564 933,304 878,330 59,663 7%
Interest & Fees 35,352 37,504 68,076 22,281 69,940 76,654 85,713 98,776 105,285 1,864 3%
Other Services & Charges 93,177 94,989 179,884 14,402 123,284 123,284 123,284 123,284 123,284 (56,600) -31%
Interfund Transfers Out - - 2,500,000 1,250,000 - - - - - (2,500,000) -100%
Total Services & Charges 3,810,066 4,271,818 6,443,132 3,155,325 4,478,759 4,151,959 4,111,799 4,235,526 4,209,079 (1,964,373) -30%
Capital 26,795 27,868 64,316 - - - - - - (64,316) -100%
Total Expenditures 9,369,849 10,237,548 12,217,319 5,863,927 8,912,425 8,799,302 8,770,622 8,992,325 9,063,574 (3,304,894) -27%
Net Surplus / (Deficit)986,461 888,885 (4,580,820) (2,030,712) (1,014,571) (437,278) (402,745) (618,363) (683,452)
Beginning Cash Balance 6,122,507 7,132,834 8,012,501 3,431,681 2,417,110 1,979,832 1,577,087 958,724 Cash Reserves Target
Cash Adjustments 23,865 (9,218) - - - - - -
Ending Cash Balance 7,132,834 8,012,501 3,431,681 2,417,110 1,979,832 1,577,087 958,724 275,272
Cash Reserves Target 2,342,462 2,559,387 3,054,330 2,228,106 2,199,826 2,192,656 2,248,081 2,265,894
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the operations of the following divisions of the Public Works Department: Streets, Traffic & Lighting, and Curb & Sidewalk.
• Streets: The Office of Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Maintenance on streets ranges from paving and patching in the summer to plowing snow in the
winter. In 2019, 20.59 miles of streets were resurfaced and 878 tons of patch mix were used to fix an estimated 61,217 potholes. In 2019, the Street Department revived its crack-sealing program in an
effort to mitigate water infiltration through cracks in the street surface. During this first season, crews crack-sealed 29 miles of streets. In addition to maintenance, Streets maintains around 398 miles of
alley surface. Also operating under the Street Department is Unit 211, a 24/7 response vehicle that works with the South Bend Police Department and the South Bend Fire Department for emergencies.
• Traffic & Lighting: The Office of Traffic & Lighting maintains traffic signs, signals and city-owned street lights, and is responsible for approximately 160 signalized intersections and 3,000 street
lights. In 2019, there were roughly 1,650 work orders for sign maintenance, installation and/or removal. Not only does this office provide traffic control in construction areas for the Offices of Streets
and Sewers, but Traffic & Lighting also works with the South Bend Police Department to provide traffic control for special events in the city, setting up traffic control for an average of 100 different
events in a year. Additionally, Traffic & Lighting is responsible for street painting, i.e., line striping, crosswalks, stop bars, etc. In 2019, they painted 330.03 miles of City streets.
• Curb & Sidewalk: An annual program to replace sidewalks, curbs, and curb ramps in poor condition at residential properties throughout the City. City Council members select the locations and
they are reviewed by Engineering for bidding as a public works project.
Street Department - Historically, Streets has used approximately $450k from the Local Road & Street Fund (#251) to pay for asphalt and related paving materials. In 2018, Streets earmarked $600k of
its street maintenance budget in the Motor Vehicle Highway Fund (#202) for contracted paving work. In 2019, it was decided to budget an additional $550k in the Motor Vehicle Highway Fund (#202)
for paving materials and to use Local Road & Street Fund (#251) dollars to fund contracted paving. In 2020, contracted paving is budgeted at $400k in the Motor Vehicle Highway Fund (#202) and
$600k in the Local Road & Street Fund (#251).
Curb & Sidewalk Program - Three (3) Concrete Finishers were added to the 2019 budget. The addition of these positions enabled the Curb & Sidewalk crew to increase curb work production from
2,601 feet in 2018 to 4,038 feet in 2019 and sidewalk production from 2,844 feet in 2018 to 4,943 feet in 2019. In 2020, an additional $200,000 was budgeted for the Curb & Sidewalk program per
Council's request.
This fund receives gas tax and wheel tax revenue from the State of Indiana.
In April 2017, Indiana lawmakers passed House Enrolled Act 1002-2017 to raise extra funds to repair the state’s roads and bridges. The bill raised the gas, special fuel, and motor carrier surcharge taxes
by 10 cents. On July 1, 2018, the gas tax increased from 18 to 28 cents per gallon. Despite this increase, the City's gas tax revenue decreased by $500k from 2018 to 2019 due to changes to the State's
distribution formula which keeps more funds at the State level. Revenue is forecasted conservatively given the current conditions. The City continues to work with the State to understand the gasoline tax
revenue estimates for the coming years.
As this fund's revenues decrease, the City continues to use income tax revenues to support the current level of street maintenance and repair, transferring funds from County Option Income Tax Fund
(#404).
132
City of South Bend, Indiana 2020 Budget
Fund 266 - MVH Restricted Fund
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Taxes - - 3,211,547 1,634,962 3,041,250 3,046,250 3,051,250 3,056,250 3,061,250 (170,297) -5%
Interest Earnings - - 12,350 - 144 827 813 839 882 (12,206) -99%
Total Revenue - - 3,223,897 1,634,962 3,041,394 3,047,077 3,052,063 3,057,089 3,062,132 (182,503) -6%
Expenditures by Type
Personnel
Salaries & Wages - - 348,370 - 988,102 997,241 997,857 983,553 970,721 639,732 184%
Health Insurance - - 192,320 - 243,818 258,518 273,218 290,018 306,818 51,498 27%
Fringe Benefits - - 209,935 - 197,458 199,341 199,454 196,465 193,770 (12,477) -6%
Total Personnel - - 750,625 - 1,429,378 1,455,100 1,470,529 1,470,036 1,471,309 678,753 90%
Supplies - - 1,565,690 236,343 1,157,640 1,159,863 1,143,380 1,145,692 1,148,051 (408,050) -26%
Services & Charges
Repairs & Maintenance - - 848,908 50,153 439,246 439,247 439,247 439,247 439,247 (409,662) -48%
Total Services & Charges - - 848,908 50,153 439,246 439,247 439,247 439,247 439,247 (409,662) -48%
Total Expenditures - - 3,165,223 286,496 3,026,264 3,054,210 3,053,156 3,054,975 3,058,607 (138,959) -4%
Net Surplus / (Deficit) - - 58,674 1,348,467 15,130 (7,133) (1,093) 2,114 3,525
Beginning Cash Balance - - - 58,674 73,804 66,671 65,578 67,692 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 58,674 73,804 66,671 65,578 67,692 71,217
Cash Reserves Target - - 791,306 756,566 763,553 763,289 763,744 764,652
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
The MVH Restricted Fund was established in 2019 due to a directive from the State Board of Accounts:
Starting on January 1, 2019, the political subdivision must post at the time of receipt of the distribution from the State Motor Vehicle Highway Account fifty percent (50%) of the distribution to MVH
Restricted. The political subdivision, by ordinance or resolution, may elect to allocate more than fifty percent (50%) of the distributions to MVH Restricted. During the same fiscal year, the political
subdivision may transfer, by ordinance or resolution, the amount allocated in excess of the 50% requirement from MVH Restricted to MVH. In no event can any transfers from MVH Restricted to MVH
reduce the fiscal year distributions from the State Motor Vehicle Highway Account below the 50% requirement for MVH Restricted.
Any amounts allocated in excess of the required 50% of distributions which remain in MVH Restricted at the end of the fiscal year must remain in MVH Restricted until expended for construction,
reconstruction, or preservation.
This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. This fund also receives revenue from interest earned on the fund's cash balance.
Qualified Expenditures: Effective July 1, 2018, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction
and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement.
133
City of South Bend, Indiana 2020 Budget
Motor Vehicle Highway Budget Summary - Fund 202 & 266
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue by Type
Other Taxes 6,040,898 6,870,730 6,423,094 3,269,924 6,082,500 6,092,500 6,102,500 6,112,500 6,122,500 (340,594) -5%
Charges for Services 232,443 246,361 243,410 135,718 232,670 234,916 237,185 239,478 241,793 (10,740) -4%
Licenses & Permits - - 3,150 1,525 3,000 3,000 3,000 3,000 3,000 (150) -5%
Interest Earnings 61,002 137,767 158,350 87,954 29,008 20,827 15,813 10,839 5,882 (129,342) -82%
Other Income 56,993 56,611 42,176 10,102 5,300 5,300 5,300 5,300 5,300 (36,876) -87%
Interfund Allocation Reimb - - 138,150 69,078 149,020 152,558 156,142 159,934 163,779 10,870 8%
Interfund Transfers In 3,964,974 3,814,963 3,852,066 1,893,875 4,437,750 4,900,000 4,900,000 4,900,000 4,900,000 585,684 15%
Total Revenue 10,356,311 11,126,434 10,860,396 5,468,177 10,939,248 11,409,101 11,419,940 11,431,051 11,442,254 78,852 1%
Expenditures by Fund
Motor Vehicle Highway (#202) 9,369,849 10,237,548 12,217,319 5,863,927 8,912,425 8,799,302 8,770,622 8,992,325 9,063,574 (3,304,894) -27%
MVH Restricted (#266) - - 3,165,223 286,496 3,026,264 3,054,210 3,053,156 3,054,975 3,058,607 (138,959) -4%
Total Expenditures 9,369,849 10,237,548 15,382,542 6,150,422 11,938,689 11,853,512 11,823,778 12,047,300 12,122,181 (3,443,853) -22%
Expenditures by Division
Streets / Traffic & Lighting 7,859,564 8,914,649 13,710,966 5,810,919 10,256,757 10,265,770 10,304,846 10,513,706 10,573,239 (3,454,209) -25%
Curb & Sidewalk 1,510,285 1,322,900 1,671,576 339,504 1,681,932 1,587,742 1,518,932 1,533,594 1,548,942 10,356 1%
Total Expenditures 9,369,849 10,237,548 15,382,542 6,150,422 11,938,689 11,853,512 11,823,778 12,047,300 12,122,181 (3,443,853) -22%
Expenditures by Type
Personnel
Salaries & Wages 2,580,742 2,885,203 3,081,016 1,454,966 3,283,216 3,432,974 3,391,249 3,438,585 3,477,022 202,200 7%
Health Insurance - - - - 685,013 738,623 780,623 828,623 876,623 685,013 -
Fringe Benefits 1,230,730 1,351,638 1,411,553 567,835 685,040 716,566 719,855 717,317 725,070 (726,513) -51%
Total Personnel 3,811,471 4,236,841 4,492,569 2,022,801 4,653,269 4,888,163 4,891,727 4,984,525 5,078,715 160,700 4%
Supplies 1,721,517 1,701,021 3,533,617 922,144 2,367,415 2,374,143 2,381,005 2,388,002 2,395,140 (1,166,202) -33%
Services & Charges
Professional Services 854,940 670,422 726,793 73,805 749,014 549,014 549,014 549,014 549,014 22,221 3%
Printing & Advertising 323 263 1,000 141 5,740 5,633 5,588 5,653 5,716 4,740 474%
Utilities 42,517 45,568 51,752 27,123 49,200 50,015 50,846 51,694 52,558 (2,552) -5%
Education & Training 5,710 4,425 10,000 9,540 15,000 15,000 15,000 15,000 15,000 5,000 50%
Travel 2,575 1,716 9,000 1,586 15,000 15,000 15,000 15,000 15,000 6,000 67%
Repairs & Maintenance 1,245,145 1,679,173 1,307,913 634,077 1,486,834 1,086,985 1,087,137 1,087,290 1,087,445 178,921 14%
Interfund Allocations 853,056 1,018,733 1,628,279 814,139 1,534,987 1,749,259 1,775,900 1,795,758 1,816,694 (93,292) -6%
Debt Service - - - -
Principal 677,271 719,026 809,343 358,383 869,006 920,362 843,564 933,304 878,330 59,663 7%
Interest & Fees 35,352 37,504 68,076 22,281 69,940 76,654 85,713 98,776 105,285 1,864 3%
Other Services & Charges 93,177 94,989 179,884 14,402 123,284 123,284 123,284 123,284 123,284 (56,600) -31%
Interfund Transfers Out - - 2,500,000 1,250,000 - - - - - (2,500,000) -100%
Total Services & Charges 3,810,066 4,271,818 7,292,040 3,205,477 4,918,005 4,591,206 4,551,046 4,674,773 4,648,326 (2,374,035) -33%
Capital 26,795 27,868 64,316 - - - - - - (64,316) -100%
Total Expenditures 9,369,849 10,237,548 15,382,542 6,150,422 11,938,689 11,853,512 11,823,778 12,047,300 12,122,181 (3,443,853) -22%
Net Surplus / (Deficit) 986,461 888,885 (4,522,146) (682,246) (999,441) (444,411) (403,838) (616,249) (679,927)
Beginning Cash Balance 6,122,507 7,132,834 8,012,501 3,490,355 2,490,914 2,046,503 1,642,665 1,026,416 Cash Reserves Target
Cash Adjustments 23,865 (9,218) - - - - - -
Ending Cash Balance 7,132,834 8,012,501 3,490,355 2,490,914 2,046,503 1,642,665 1,026,416 346,489
Cash Reserves Target 2,342,462 2,559,387 3,845,636 2,984,672 2,963,378 2,955,945 3,011,825 3,030,545
Fund Purpose:
25% of Annual expenditures
Starting on January 1, 2019, the political subdivision must post at the time of receipt of the distribution from the State Motor Vehicle Highway Account fifty percent (50%) of the distribution to MVH
Restricted. The political subdivision, by ordinance or resolution, may elect to allocate more than fifty percent (50%) of the distributions to MVH Restricted. During the same fiscal year, the political
subdivision may transfer, by ordinance or resolution, the amount allocated in excess of the 50% requirement from MVH Restricted to MVH. In no event can any transfers from MVH Restricted to MVH
reduce the fiscal year distributions from the State Motor Vehicle Highway Account below the 50% requirement for MVH Restricted.
Any amounts allocated in excess of the required 50% of distributions which remain in MVH Restricted at the end of the fiscal year must remain in MVH Restricted until expended for construction,
reconstruction, or preservation.
This summary shows the combined Motor Vehicle Highway (MVH) Fund and MVH Restricted Fund. These funds account for the operations of the following divisions of the Public Works Department:
Streets, Traffic & Lighting, and Curb & Sidewalk.
Streets: The Office of Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Maintenance on streets ranges from paving and patching in the summer to plowing snow in the
winter. In 2019, 20.59 miles of streets were resurfaced and 878 tons of patch mix were used to fix an estimated 61,217 potholes. In 2019, the Street Department revived its crack-sealing program in an
effort to mitigate water infiltration through cracks in the street surface. During this first season, crews crack-sealed 29 miles of streets. In addition to maintenance, Streets maintains around 398 miles of
alley surface. Also operating under the Street Department is Unit 211, a 24/7 response vehicle that works with the South Bend Police Department and the South Bend Fire Department for emergencies.
Traffic & Lighting: The Office of Traffic & Lighting maintains traffic signs, signals and city-owned street lights, and is responsible for approximately 160 signalized intersections and 3,000 street lights.
In 2019, there were roughly 1,650 work orders for sign maintenance, installation and/or removal. Not only does this office provide traffic control in construction areas for the Offices of Streets and
Sewers, but Traffic & Lighting also works with the South Bend Police Department to provide traffic control for special events in the city, setting up traffic control for an average of 100 different events in
a year. Additionally, Traffic & Lighting is responsible for street painting, i.e., line striping, crosswalks, stop bars, etc. In 2019, they painted 330.03 miles of City streets.
Curb & Sidewalk: An annual program to replace sidewalks, curbs, and curb ramps in poor condition at residential properties throughout the City. City Council members select the locations and they are
reviewed by Engineering for bidding as a public works project.
134
City of South Bend, Indiana 2020 Budget
Fund 251 - Local Roads & Streets
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Taxes 1,334,565 1,827,580 1,850,543 930,370 1,539,462 1,544,462 1,549,462 1,554,462 1,559,462 (311,081) -17%
Intergov./ Grants 202,729 292,498 320,000 86,812 350,000 50,000 - - - 30,000 9%
Interest Earnings 26,512 70,031 111,300 51,565 4,098 5,406 6,086 6,838 7,660 (107,202) -96%
Other Income 8,996 412,635 38,377 28,978 - - - - - (38,377) -100%
Interfund Transfers In - - 2,500,000 1,250,000 - - - - - (2,500,000) -100%
Total Revenue 1,572,802 2,602,744 4,820,220 2,347,726 1,893,560 1,599,868 1,555,548 1,561,300 1,567,122 (2,926,660) -61%
Expenditures by Type
Supplies 455,306 555,400 339,675 58,342 250,000 - - - - (89,675) -26%
Services & Charges
Professional Services - 14,000 878,000 122,955 80,000 - - - - (798,000) -91%
Repairs & Maintenance 152,327 764,121 923,926 157,078 1,250,000 250,000 250,000 250,000 250,000 326,074 35%
Other Services & Charges - - 5,000 5,000 15,000 - - - - 10,000 200%
Interfund Transfers Out - 284,500 664,316 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 335,684 51%
Total Services & Charges 152,327 1,062,621 2,471,242 285,033 2,345,000 1,250,000 1,250,000 1,250,000 1,250,000 (126,242) -5%
Capital
Infrastructure 459,657 391,854 4,348,109 364,290 400,000 400,000 250,000 250,000 250,000 (3,948,109) -91%
Total Capital 459,657 391,854 4,348,109 364,290 400,000 400,000 250,000 250,000 250,000 (3,948,109) -91%
Total Expenditures 1,067,290 2,009,875 7,159,026 707,665 2,995,000 1,650,000 1,500,000 1,500,000 1,500,000 (4,164,026) -58%
Net Surplus / (Deficit) 505,512 592,869 (2,338,806) 1,640,061 (1,101,440) (50,132) 55,548 61,300 67,122
Beginning Cash Balance 2,825,065 3,340,696 3,929,500 1,590,694 489,254 439,122 494,670 555,970 Cash Reserves Target
Cash Adjustments 10,120 (4,065) - - - - - -
Ending Cash Balance 3,340,696 3,929,500 1,590,694 489,254 439,122 494,670 555,970 623,092
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Other Projects
• Traffic Calming - $400,000
Interfund Transfers Out
• Transfer to Local Road & Bridge
Grant Fund (#265) - $1,000,000
Acronyms: MACOG - Michiana Area Council of Government
No reserve requirement
2020 Budget Highlights
This fund receives gas taxes from the State of Indiana as its primary revenue source, forecasted conservatively given the changes in the State's distribution formula. In 2008, wheel tax revenue was moved
from this fund to the Motor Vehicle Highway Fund (#202). This fund also receives revenue from interest earned on the fund's cash balance. Grants/Intergovernmental revenue is provided by the Indiana
Department of Transportation (INDOT) and reimbursed through progress billing for state approved projects. In 2019, $2.5 million was transferred from the Economic Development Income Tax Fund
(EDIT) Fund (#408) to cover the cost of 20% local match for the Bendix Drive Pavement Replacement Project.
This fund is used to track expenditures for road projects managed by the Engineering division of the Department of Public Works.
The major project in this fund is the Bendix Drive Pavement Replacement Project: road reconstruction along Bendix Drive from Lathrop Road to the south end of the bridges over the Indiana Toll
Road. The construction cost estimate is $4,816,000 (2020 letting).
Other expenditures are for general street maintenance, traffic calming, outsourced paving, and traffic signal maintenance.
Interfund transfers out in 2019 through 2024 are transfers to the Local Road & Bridge Grant Fund (#265) to match the Community Crossings state grant from INDOT. The grant is a 50/50 matching
program.
Supplies
• Street Material - $250,000
Repairs & Maintenance
• Street Maintenance - $250,000
• Traffic Signal Maintenance - $400,000
• Outsourced Street Paving - $600,000
Professional Services
• MACOG for Traffic Counters - $30,000
• Marking Maintenance - $50,000
135
City of South Bend, Indiana 2020 Budget
Fund 257 - LOIT Special Distribution
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants - 670,000 215,000 - - - - - - (215,000) -100%
Interest Earnings 34,717 37,969 10,229 6,459 2,181 2,208 2,236 2,263 2,291 (8,048) -79%
Donations 100,000 - - - - - - - - - -
Other Income 314,272 185,734 92,453 92,453 - - - - - (92,453) -100%
Interfund Transfers In - 254,000 - - - - - - - - -
Total Revenue 448,989 1,147,703 317,682 98,912 2,181 2,208 2,236 2,263 2,291 (315,501) -99%
Expenditures by Type
Services & Charges
Professional Services 285,462 390,739 322,319 111,776 - - - - - (322,319) -100%
Interfund Transfers Out 1,000,000 1,340,000 - - - - - - - - -
Total Services & Charges 1,285,462 1,730,739 322,319 111,776 - - - - - (322,319) -100%
Capital 907,255 939,155 578,944 313,189 - - - - - (578,944) -100%
Total Expenditures 2,192,717 2,669,894 901,263 424,965 - - - - - (901,263) -100%
Net Surplus / (Deficit)(1,743,728) (1,522,191) (583,581) (326,053) 2,181 2,208 2,236 2,263 2,291
Beginning Cash Balance 4,025,066 2,281,338 759,357 175,708 177,889 180,097 182,333 184,596 Cash Reserves Target
Cash Adjustments - 210 (68) - - - - -
Ending Cash Balance 2,281,338 759,357 175,708 177,889 180,097 182,333 184,596 186,887
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 265 - Local Road & Bridge Grant
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 1,000,000 - 600,000 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 400,000 67%
Interest Earnings - 6,282 8,600 3,862 2,656 - - - - (5,944) -69%
Interfund Transfers In 1,000,000 1,370,500 1,340,000 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (340,000) -25%
Total Revenue 2,000,000 1,376,782 1,948,600 3,862 2,002,656 2,000,000 2,000,000 2,000,000 2,000,000 54,056 3%
Expenditures by Type
Services & Charges
Other Services & Charges - 334,741 - - - - - - - - -
Repairs & Maintenance 1,007,057 1,704,898 2,064,741 798 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (64,741) -3%
Total Expenditures 1,007,057 2,039,640 2,064,741 798 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (64,741) -3%
Net Surplus / (Deficit) 992,943 (662,857) (116,141) 3,064 2,656 - - - -
Beginning Cash Balance - 992,943 330,177 214,036 216,692 216,692 216,692 216,692 Cash Reserves Target
Cash Adjustments - 91 - - - - - -
Ending Cash Balance 992,943 330,177 214,036 216,692 216,692 216,692 216,692 216,692
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2016, per the State Board of Accounts (SBOA), to receive a one-time payment of local income taxes from the State for the purpose of infrastructure expenditures. Per the
state statute, a minimum of 75% must be spent on infrastructure projects. A total of $4,217,549, representing 75% of the total distribution, was deposited in May 2016, comprised of $4,160,901
distributed to the City and $56,648 distributed to the Redevelopment Authority. The remainder was deposited into the Rainy Day Fund (#102).
Based on the fund purpose listed above, the one-time payment of local income tax received for infrastructure improvements has been expended and therefore this fund is slated to be inactivated.
The City continues to use this cash to help fund infrastructure projects. The fund should be spent down in the next year or so. Projects are managed by the Engineering division of the Department of
Public Works.
This fund was established in December 2016 to account for the receipt of the Community Crossings state grant and matching revenue (50/50) and for the payment of expenditures on eligible projects,
per the Indiana State Board of Accounts (SBOA).
- Community Crossings is a partnership between the Indiana Department of Transportation (INDOT) and Hoosier communities, both urban and rural, to invest in infrastructure projects that catalyze
economic development, create jobs, and strengthen local transportation networks.
In February 2017, the City received a $1 million Community Crossings state matching grant from INDOT. The City's matching portion, $1 million, was funded by an interfund transfer from the LOIT
2016 Special Distribution Fund (#257).
In 2018, actual grant dollars received were $670,000. The City's matching portion, $670,000, was funded by an interfund transfer from the LOIT 2016 Special Distribution Fund (#257).
In 2019, revenue was budgeted at $600,000 based on a conservative estimate of anticipated grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251).
In 2020, the City is seeking $1 million in grant funding. This will be matched by an interfund transfer from Local Road & Street Fund (#251).
2020 Expenditures are calculated on anticipated grant proceeds, plus the City's matching portion funded by Local Roads & Street Fund (#251). The Community Crossings Matching Grant project
includes pavement reconstruction - asphalt milling and resurfacing and curb ramps. Projects are managed by the Engineering division of the Department of Public Works.
No reserve requirement -
one-time distribution -
spend down to zero
No reserve requirement -
Grant fund - spend down to
zero
136
City of South Bend, Indiana 2020 Budget
Fund 412 - Major Moves Construction
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 25,689 50,664 60,740 32,623 8,000 5,000 5,000 5,000 5,000 (52,740) -87%
Other Income 1,028,861 493,328 584,181 265,293 493,328 493,328 493,328 493,328 138,515 (90,853) -16%
Total Revenue 1,054,550 543,992 644,921 297,916 501,328 498,328 498,328 498,328 143,515 (143,593) -22%
Expenditures by Type
Services & Charges
Professional Services - - 100,000 - 500,000 500,723 498,328 498,328 143,515 400,000 400%
Repairs & Maintenance 490,548 671,364 922,187 159,909 - - - - - (922,187) -100%
Total Services & Charges 490,548 671,364 1,022,187 159,909 500,000 500,723 498,328 498,328 143,515 (522,187) -51%
Capital
Infrastructure 21,700 7,090 1,619,049 143,662 - - - - - (1,619,049) -100%
Total Capital 21,700 7,090 1,619,049 143,662 - - - - - (1,619,049) -100%
Total Expenditures 512,248 678,454 2,641,236 303,571 500,000 500,723 498,328 498,328 143,515 (2,141,236) -81%
Net Surplus / (Deficit) 542,302 (134,462) (1,996,315) (5,655) 1,328 (2,395) - - -
Beginning Cash Balance 2,359,939 2,910,880 2,772,697 776,382 777,710 775,315 775,315 775,315 Cash Reserves Target
Cash Adjustments 8,639 (3,722) - - - - - -
Ending Cash Balance 2,910,880 2,772,697 776,382 777,710 775,315 775,315 775,315 775,315
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund was established in 2006 with the City's share of the proceeds for the lease of the Indiana Toll Road (I-80/90). The fund is used to finance capital improvements projects managed by the
Engineering division of the Department of Public Works.
This fund receives principal and interest income from interfund loans (debt schedules 84 & 85) being repaid by the River East Residential TIF Fund (#436). The loans will be paid off in 2024 and 2029.
This fund also receives revenue from interest earned on the fund's cash balance.
Since the original funding for Major Moves was realized in 2006 from the lease proceeds of the Indiana Toll Road and the interfund loans will eventually be paid off, there will be no funding source
remaining by 2029. At that time, this fund will be spent down to zero.
This fund is budgeted for the Local Public Agency (LPA) Project Corby-Ironwood-Rockne
intersection improvement consisting of reconstruction of the existing signalized intersection.
137
City of South Bend, Indiana 2020 Budget
Fund 610 - Solid Waste Operations
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 5,346,176 5,408,816 5,503,472 2,688,390 5,604,450 5,604,450 5,604,450 5,604,450 5,604,450 100,978 2%
Interest Earnings 3,933 9,741 10,430 5,817 - - - - - (10,430) -100%
Other Income 74,536 75,596 12,513 12,263 12,700 12,700 12,700 12,700 12,700 187 1%
Total Revenue 5,424,644 5,494,152 5,526,415 2,706,470 5,617,150 5,617,150 5,617,150 5,617,150 5,617,150 90,735 2%
Expenditures by Type
Personnel
Salaries & Wages 1,071,780 1,067,278 1,081,097 501,830 1,132,274 1,144,327 1,156,537 1,168,926 1,181,476 51,177 5%
Health Insurance 333,775 281,510 203,044 101,427 268,710 284,810 300,910 319,310 337,710 65,666 32%
Fringe Benefits 220,484 221,281 226,308 108,263 249,610 252,253 254,933 257,652 260,409 23,302 10%
Total Personnel 1,626,040 1,570,069 1,510,449 711,520 1,650,594 1,681,390 1,712,380 1,745,888 1,779,595 140,145 9%
Supplies 233,123 277,367 337,861 122,378 424,000 442,000 461,350 482,635 506,049 86,139 25%
Services & Charges
Professional Services 115,208 - - - - - - - - - -
Printing & Advertising 43 - 250 - 5,193 5,053 4,994 5,079 5,162 4,943 1977%
Education & Training 8,564 11,509 975 975 20,000 10,000 10,000 10,000 10,000 19,025 1951%
Travel 3,659 2,556 1,637 1,137 9,900 9,900 9,900 9,900 9,900 8,263 505%
Repairs & Maintenance 830,841 972,796 812,393 335,863 720,000 720,000 720,000 720,000 720,000 (92,393) -11%
Interfund Allocations 596,856 851,115 998,406 499,200 958,978 1,100,081 1,119,401 1,131,663 1,144,918 (39,428) -4%
Other Services & Charges 912,690 884,322 1,009,546 420,799 1,036,700 1,064,900 1,113,200 1,163,900 1,227,674 27,154 3%
Interfund Transfers Out 778,600 1,004,039 1,053,026 829,065 1,231,349 1,004,506 868,382 650,419 532,767 178,323 17%
Total Services & Charges 3,246,460 3,726,338 3,876,233 2,087,039 3,982,120 3,914,440 3,845,877 3,690,961 3,650,421 105,887 3%
Total Expenditures 5,105,623 5,573,774 5,724,543 2,920,936 6,056,714 6,037,830 6,019,607 5,919,484 5,936,065 332,171 6%
Net Surplus / (Deficit) 319,022 (79,622) (198,128) (214,466) (439,564) (420,680) (402,457) (302,334) (318,915)
Beginning Cash Balance 193,005 533,909 526,853 328,725 (110,839) (531,519) (933,976) (1,236,310) Cash Reserves Target
Cash Adjustments 21,883 72,566 - - - - - -
Ending Cash Balance 533,909 526,853 328,725 (110,839) (531,519) (933,976) (1,236,310) (1,555,225)
Cash Reserves Target 510,562 557,377 572,454 605,671 603,783 601,961 591,948 593,607
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual expenditures
This fund is funded by charging City residents a monthly fee for pick-up and disposal of trash at an area landfill/transfer station and recycling centers. The City may pursue a trash/yard waste collection
fee increase to cover expenses. The most recent rate increases were in 2008 (ordinance no. 9861-08) and 2017 (ordinance no. 10400-15).
This fund accounts for the operations of the Solid Waste Division of the Department of Public Works. Solid Waste provides exceptional waste management services for the residents of South Bend. They
collect an average of 29,200 tons of trash annually through weekly service. Additional services available to residents include trash extra bulky collection, weekly yard waste collection, yard waste extra bulky
collection, and Christmas tree collection.
Landfill costs continue to rise and are forecasted to increase 3% per year. The yard waste
program participation increased from 52% in 2018 to 61% in 2019. This requires additional
yard waste totes and overtime wages. In 2020, an additional $10,000 is budgeted in Education
& Training for training on the new route software. The increase in health insurance is due to a
one-time break in the health insurance cost per employee in 2019. In 2020, health insurance
cost per employee is increased back to the regular rates. City-wide, all salary caps will increase
by 2% from 2019 to 2020. Due to the annual increases in wages/benefits, maintenance,
disposal and allocation costs the City is requesting trash/yard waste collection fee increase to
cover expenses.
Solid Waste's capital needs are tracked in a separate capital fund (#611). Funds are transferred
to capital fund as needed for the payment of debt service payments for capital leases. The City
purchases new trash trucks through 5-year capital leases.
138
City of South Bend, Indiana 2020 Budget
Fund 611 - Solid Waste Capital
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 1,027 1,654 5,150 2,215 617 - - - - (4,533) -88%
Other Income - 1,435 - - - - - - - - -
Interfund Transfers In 778,600 1,004,039 1,132,616 829,065 1,231,349 1,004,506 868,382 650,419 532,767 98,733 9%
Total Revenue 779,627 1,007,128 1,137,766 831,280 1,231,966 1,004,506 868,382 650,419 532,767 94,200 8%
Expenditures by Type
Services & Charges
Debt Service
Principal 1,034,520 937,090 971,025 448,483 1,159,236 945,778 819,918 611,768 497,979 188,211 19%
Interest & Fees 41,621 65,381 67,591 32,515 72,113 58,728 48,464 38,651 34,788 4,522 7%
Total Services & Charges 1,076,141 1,002,470 1,038,616 480,998 1,231,349 1,004,506 868,382 650,419 532,767 192,733 19%
Capital - - 94,000 - - - - - - (94,000) -100%
Total Expenditures 1,076,141 1,002,470 1,132,616 480,998 1,231,349 1,004,506 868,382 650,419 532,767 98,733 9%
Net Surplus / (Deficit) (296,514) 4,657 5,150 350,282 617 - - - -
Beginning Cash Balance 335,856 39,995 44,603 49,753 50,370 50,370 50,370 50,370 Cash Reserves Target
Cash Adjustments 652 (49) - - - - - -
Ending Cash Balance 39,995 44,603 49,753 50,370 50,370 50,370 50,370 50,370
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund is used for debt service and capital expenditures related to the Solid Waste Division of the Department of Public Works.
Over the next five years, Solid Waste plans to replace older trucks with side-load dedicated units, replacing about two trucks a year. These trucks will be purchased with capital lease proceeds and paid off
over a 5-year period.
2019 expenditures included $94,000 for the purchase of new route software.
2020 expenditures include a side-load dedicated unit (trask truck) and a used bobcat.
This fund receives interfund transfers from the Solid Waste Operations Fund (#610) to cover expenditures as needed.
139
City of South Bend, Indiana 2020 Budget
Fund 620 - Water Works Operations
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 13,658,131 15,388,151 18,958,930 7,906,775 19,419,036 19,419,036 19,419,036 19,419,036 19,419,036 460,106 2%
Interest Earnings 25,855 52,112 72,870 37,014 30,000 30,000 30,000 30,000 30,000 (42,870) -59%
Other Income 74,623 33,509 88,120 22,198 47,500 47,500 47,500 47,500 47,500 (40,620) -46%
Interfund Allocation Reimb 1,613,364 1,390,950 1,734,889 867,445 1,788,327 1,843,227 1,899,789 1,958,166 2,018,308 53,438 3%
Interfund Transfers In 60,894 108,690 159,825 69,825 100,000 100,000 100,000 95,000 95,000 (59,825) -37%
Total Revenue 15,432,866 16,973,411 21,014,634 8,903,257 21,384,863 21,439,763 21,496,325 21,549,702 21,609,844 370,229 2%
Expenditures by Type
Personnel
Salaries & Wages 3,460,112 3,495,419 3,578,355 1,638,330 3,665,888 3,710,885 3,758,111 3,806,156 3,855,349 87,533 2%
Health Insurance 972,402 953,867 647,252 296,123 738,137 782,237 826,337 876,737 927,137 90,885 14%
Fringe Benefits 719,881 730,924 773,230 346,042 788,159 797,540 807,394 817,418 827,686 14,929 2%
Total Personnel 5,152,395 5,180,210 4,998,837 2,280,495 5,192,184 5,290,662 5,391,842 5,500,311 5,610,172 193,347 4%
Supplies 1,231,737 1,319,059 1,915,565 801,633 1,681,960 1,684,097 1,713,738 1,746,181 1,779,603 (233,605) -12%
Services & Charges
Professional Services 1,313,412 1,373,050 2,856,215 968,924 2,600,930 2,070,548 1,927,003 2,167,267 2,153,181 (255,285) -9%
Printing & Advertising 193 469 2,250 567 10,359 10,257 10,288 10,533 10,781 8,109 360%
Utilities 715,247 777,050 816,675 354,462 833,700 859,047 884,819 911,363 938,704 17,025 2%
Education & Training 15,218 11,331 34,743 9,011 30,175 31,080 32,014 32,973 33,963 (4,568) -13%
Travel 4,035 2,785 18,750 2,134 18,750 19,313 19,892 20,489 21,103 - 0%
Repairs & Maintenance 358,530 359,337 468,654 163,565 390,200 401,821 413,929 426,346 439,136 (78,454) -17%
Interfund Allocations 1,350,528 1,339,518 1,979,352 989,676 2,184,334 2,382,504 2,414,817 2,446,945 2,480,720 204,982 10%
Debt Service
Principal 211,041 394,755 396,983 197,666 402,017 296,671 201,048 - - 5,034 1%
Interest & Fees 15,354 35,731 23,015 12,446 15,525 8,064 3,131 - - (7,490) -33%
Other Services & Charges 1,229,691 1,222,554 2,098,212 568,727 1,556,920 1,564,351 1,571,976 1,579,889 1,588,010 (541,292) -26%
Interfund Transfers Out 3,949,584 3,778,273 7,203,665 3,685,362 7,582,928 6,845,024 6,675,464 6,496,917 6,442,335 379,263 5%
Total Services & Charges 9,162,833 9,294,853 15,898,514 6,952,540 15,625,838 14,488,680 14,154,381 14,092,722 14,107,933 (272,676) -2%
Total Expenditures 15,546,965 15,794,122 22,812,916 10,034,668 22,499,982 21,463,439 21,259,961 21,339,214 21,497,708 (312,934) -1%
Net Surplus / (Deficit) (114,098) 1,179,289 (1,798,282) (1,131,412) (1,115,119) (23,676) 236,364 210,488 112,136
Beginning Cash Balance 3,801,473 3,482,307 4,629,470 2,831,188 1,716,069 1,692,393 1,928,757 2,139,245 Cash Reserves Target
Cash Adjustments (205,068) (32,125) - - - - - -
Ending Cash Balance 3,482,307 4,629,470 2,831,188 1,716,069 1,692,393 1,928,757 2,139,245 2,251,381
Cash Reserves Target 777,348 789,706 1,140,646 1,124,999 1,073,172 1,062,998 1,066,961 1,074,885
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
5% of Annual expenditures
This fund was established to account for all revenue and operational expenses 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.
The general source of the Utilities revenue comes from the water service that is provided to its customers.
Quarter 1 of 2020 includes the final three months of a two phase increase in water rates and charges. Forecast assumptions remain flat with minimal change.
Other Income - consists of reimbursements, sale of fixed assets, and other miscellaneous type sales.
Interfund Allocation Reimbursement - the Utility Customer Service Fee and the Payroll Cost Allocation.
Transfers In - cash interest earnings received from Water Work's Funds 624, 625, 626 and 629.
Operation expenses include those incurred in operating source of supply and pumping facilities, treatment facilities and distribution facilities. In addition, customer service costs are related to account
billing and collections. Transfers Out provide the funding for annual debt service payments, capital expenditures, additional operations & maintenance (O&M) cash reserves, and for payment in lieu of
taxes (PILOT) transferred to the General Fund (#101).
2020 staffing changes include two non-bargaining position title and responsibility changes. Positions are Director of Distribution and Manager-Distribution Services and Records.
In 2019, there was a one-time break in the health insurance cost per employee. In 2020, health insurance cost per employee is budgeted to increase back to the regular rates.
Debt service principal and interest payments are for capital leases used to purchase water meters. The leases will be paid off in 2021 and 2022 (debt schedules #149 & #158).
In 2020, the decrease in Other Services & Charges is due to the 2019 Budget including $490,000 for the new utility billing software implementation project.
140
City of South Bend, Indiana 2020 Budget
Fund 622 - Water Works Capital
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services - 225,863 100,000 29,925 100,000 100,000 100,000 100,000 100,000 - 0%
Interest Earnings 21,393 35,872 73,530 30,313 25,000 25,000 25,000 25,000 25,000 (48,530) -66%
Interfund Transfers In 44,388 8,053 3,241,000 1,620,498 3,862,000 3,319,000 3,141,000 3,396,000 3,339,000 621,000 19%
Total Revenue 65,781 269,787 3,414,530 1,680,736 3,987,000 3,444,000 3,266,000 3,521,000 3,464,000 572,470 17%
Expenditures by Type
Services & Charges
Professional Services 61,511 11,896 179,404 4 - - - - - (179,404) -100%
Total Services & Charges 61,511 11,896 179,404 4 - - - - - (179,404) -100%
Capital
Buildings & Bldg. Improve.- - 630,000 - 235,000 211,231 - 350,000 350,000 (395,000) -63%
Motor Equipment 395,202 499,300 757,287 215,287 507,000 409,000 441,000 496,000 359,000 (250,287) -33%
Machinery & Equipment 23,098 12,995 19,427 - 20,000 10,000 - - 80,000 573 3%
Infrastructure 26,799 - 1,599,173 - 2,380,000 2,522,461 2,000,000 1,850,000 1,850,000 780,827 49%
Water Meters - - 796,000 - - - - - - (796,000) -100%
Total Capital 445,099 512,295 3,801,887 215,287 3,142,000 3,152,692 2,441,000 2,696,000 2,639,000 (659,887) -17%
Total Expenditures 506,610 524,191 3,981,291 215,291 3,142,000 3,152,692 2,441,000 2,696,000 2,639,000 (839,291) -21%
Net Surplus / (Deficit) (440,829) (254,403) (566,761) 1,465,445 845,000 291,308 825,000 825,000 825,000
Beginning Cash Balance 2,582,972 2,150,002 1,892,832 2,126,071 2,971,071 3,262,379 4,087,379 4,912,379 Cash Reserves Target
Cash Adjustments 7,858 (2,767) 800,000 - - - - -
Ending Cash Balance 2,150,002 1,892,832 2,126,071 2,971,071 3,262,379 4,087,379 4,912,379 5,737,379
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2020 projects include:
No reserve requirement -
Capital fund - spend down
to zero
This fund is used for acquiring, constructing, and improving water utility capital assets. Water utility capital assets include wells, reservoirs, transmission and distribution mains, water meters, pumping
equipment, treatment equipment, transportation equipment, and other general plant items.
Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the water system.
This fund receives interfund transfers from the Water Works Operations Fund (#620).
Cash Adjustment
• 2019 cash adjustment is due to no water meters being purchased during 2019
Water Meters
• 2020-2024 Interfund Transfer In includes $800,000 annually for water meters
• restricted cash accumulation beginning in 2018-2024 will total $5,600,000
• use of monies is for a future meter change out program
Building Improvements: $235,000
• Olive Street Garage #2 roof restoration - $35,000
• Olive Street Admin Bldg roof restoration - $100,000
• arched building for storage of aggregate material - $100,000
Vehicles & Equipment: $527,000
• (3) mini cargo vans - $99,000
• (1) cargo van - $40,000
• (1) midsize car - $25,000
• (1) sport utility vehicle - $33,000
• (1) 4WD pickup truck with plow - $45,000
• (1) crew truck - $200,000
• (1) 4WD truck with valve machine - $65,000
• (1) mobile light generator - $20,000
Booster Pump Stations: $78,000
• Locust booster station - $12,000
• Topsfield booster station - $12,000
• Winterberry booster station - $54,000
Wells: $179,000
• Carriage Hills well field - $64,000
• Cleveland North well field - $115,000
Mains: $680,000
• Water main, hydrant, and valve replacement; includes hydrostop tapping, line stop, Inserta valve (1) -
$80,000
North Station Filtration Plant Rehabilitation : $672,000 (2020) / $950,000 (2019)
Upgrades and replacements include:
• outdated chlorine gas system
• scrubber chemical
• filter media
• raw water piping
• dehumidification system
• HVAC compressors
• outdated PLCs
• high service pumps
Pinkhook Filtration Plant Rehabilitation : $771,000 (2020) / $2M overall budget
Project elements include:
• replacement of electronic actuator valves
• replacement of filter underdrains
• control panel and motor upgrades
• air handling system upgrades
• building roof repairs
141
City of South Bend, Indiana 2020 Budget
Fund 624 - Water Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 13,935 26,882 37,000 17,458 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Total Revenue 13,935 26,882 37,000 17,458 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Expenditures by Type
Interfund Transfers Out 13,729 24,957 37,000 17,041 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Total Expenditures 13,729 24,957 37,000 17,041 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Net Surplus / (Deficit) 206 1,925 - 416 - - - - -
Beginning Cash Balance 1,541,423 1,518,552 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 Cash Reserves Target
Cash Adjustments (23,078) (13,485) - - - - - -
Ending Cash Balance 1,518,552 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992
Cash Reserves Target 1,518,552 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992 1,506,992
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 625 - Water Works Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 9,951 15,393 26,000 11,537 20,000 20,000 20,000 15,000 15,000 (6,000) -23%
Other Income 12,750 - - - - - - - - - -
Interfund Transfers In 1,968,000 1,987,140 2,015,041 1,008,000 1,821,486 1,826,582 1,835,022 1,401,475 1,403,893 (193,555) -10%
Total Revenue 1,990,701 2,002,533 2,041,041 1,019,537 1,841,486 1,846,582 1,855,022 1,416,475 1,418,893 (199,555) -10%
Expenditures by Type
Debt Service
Principal 1,395,912 - 2,918,962 1,431,617 1,338,099 1,383,877 1,434,682 1,045,513 1,086,373 (1,580,863) -54%
Interest & Fees 609,185 284,967 812,268 548,169 483,387 442,705 400,340 355,962 317,520 (328,881) -40%
Interfund Transfers Out 7,700 15,827 26,000 11,059 20,000 20,000 20,000 15,000 15,000 (6,000) -23%
Total Expenditures 2,012,797 300,794 3,757,230 1,990,845 1,841,486 1,846,582 1,855,022 1,416,475 1,418,893 (1,915,744) -51%
Net Surplus / (Deficit) (22,096) 1,701,739 (1,716,189) (971,308) - - - - -
Beginning Cash Balance 50,069 28,105 1,730,279 14,090 14,090 14,090 14,090 14,090 Cash Reserves Target
Cash Adjustments 131 435 - - - - - -
Ending Cash Balance 28,105 1,730,279 14,090 14,090 14,090 14,090 14,090 14,090
Cash Reserves Target 28,105 1,730,279 14,090 14,090 14,090 14,090 14,090 14,090
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The purpose of this fund is to disburse principal and interest payments on obligated debt to paying agent trustees. 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.
This fund receives interfund transfers from the Water Works Operations Fund (#620).
Current debt includes:
- 2012 Water Works Refunding Bonds, Refund 2002 - scheduled to retire on 1/1/23 with final payment being made in December 2022, (debt schedule #25)
- 2009 Water Works Improvements, State Revolving Fund - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #68)
- 2009 Water Works Improvements, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
- 2012 Water Works Revenue Bond - scheduled to retire on 1/1/33 with final payment being made in December 2032, (debt schedule #99)
- 2016 Water Works Refunding Bonds, Refund 2000 & 2006 - scheduled to retire on 1/1/27 with final payment being made in December 2026, (debt schedule #156)
Any interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
100% cash reserves for
customer deposits
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Water Works Operations Fund (#620).
100% cash reserves per
bond covenants
142
City of South Bend, Indiana 2020 Budget
Fund 626 - Water Works Bond Reserve
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 13,144 25,420 37,000 16,586 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Total Revenue 13,144 25,420 37,000 16,586 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Expenditures by Type
Interfund Transfers Out 16,000 24,000 37,000 9,582 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Total Expenditures 16,000 24,000 37,000 9,582 20,000 20,000 20,000 20,000 20,000 (17,000) -46%
Net Surplus / (Deficit) (2,856) 1,420 - 7,005 - - - - -
Beginning Cash Balance 1,424,915 1,426,658 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 Cash Reserves Target
Cash Adjustments 4,600 (1,765) - - - - - -
Ending Cash Balance 1,426,658 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313
Cash Reserves Target 1,426,658 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313 1,426,313
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 629 - Water Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 23,804 47,204 71,000 32,882 40,000 40,000 40,000 40,000 40,000 (31,000) -44%
Interfund Transfers In 151,272 52,249 225,552 225,552 200,000 - - - - (25,552) -11%
Total Revenue 175,076 99,453 296,552 258,434 240,000 40,000 40,000 40,000 40,000 (56,552) -19%
Expenditures by Type
Interfund Transfers Out 23,465 43,905 71,000 32,144 40,000 40,000 40,000 40,000 40,000 (31,000) -44%
Total Expenditures 23,465 43,905 71,000 32,144 40,000 40,000 40,000 40,000 40,000 (31,000) -44%
Net Surplus / (Deficit) 151,611 55,548 225,552 226,290 200,000 - - - -
Beginning Cash Balance 2,457,950 2,617,920 2,670,169 2,895,721 3,095,721 3,095,721 3,095,721 3,095,721 Cash Reserves Target
Cash Adjustments 8,360 (3,299) - - - - - -
Ending Cash Balance 2,617,920 2,670,169 2,895,721 3,095,721 3,095,721 3,095,721 3,095,721 3,095,721
Cash Reserves Target 1,933,283 2,003,042 2,602,062 2,486,673 2,436,890 2,431,236 2,474,211 2,509,731
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) will transfer funds to increase
the cash reserves. Additional reserve is required in 2020 to cover encumbrances rolled over from 2019 to 2020.
Excess interest earned on this fund's cash balance is transferred to the Water Works Operation Fund (#620). The debt service reserve amount is used towards the last debt service payment.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Water Works Operations Fund (#620).
This fund receives revenue from interest earned on the fund's cash balance.
100% cash reserves per
bond covenants and Crowe
Horwath
The purpose of this fund is to ensure compliance with certain debt service bond covenants. The required cash balance is determined by the debt service financing arrangements at the time of issuance.
16.67% of annual operating
expenses in Fund 620, net of
transfers
The purpose of this fund is to hold cash reserves equivalent to two months of Water Works' budgeted operating expenses. This serves 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.
143
City of South Bend, Indiana 2020 Budget
Fund 640 - Sewer Repair Insurance
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 639,249 640,050 637,863 326,357 645,105 651,557 658,073 664,655 671,301 7,242 1%
Interest Earnings 16,588 34,121 48,680 24,058 25,197 25,368 25,553 25,749 25,956 (23,483) -48%
Total Revenue 655,836 674,171 686,543 350,415 670,302 676,925 683,626 690,404 697,257 (16,241) -2%
Expenditures by Type
Personnel
Salaries & Wages 144,804 148,298 113,545 57,803 115,313 116,783 118,362 119,968 121,601 1,768 2%
Health Insurance 38,273 38,605 20,112 10,056 23,221 24,621 26,021 27,621 29,221 3,109 15%
Fringe Benefits 29,755 31,156 24,524 12,593 25,026 25,334 25,666 26,006 26,350 502 2%
Total Personnel 212,832 218,059 158,181 80,452 163,560 166,738 170,049 173,595 177,172 5,379 3%
Supplies 17,120 32,495 71,355 8,247 16,265 16,450 16,639 16,832 17,028 (55,090) -77%
Services & Charges
Printing & Advertising - - - - 700 700 700 700 700 700 -
Repairs & Maintenance 277,584 250,641 351,655 139,306 386,000 386,020 386,040 386,060 386,080 34,345 10%
Interfund Allocations 18,948 17,868 75,495 37,743 84,511 86,527 88,584 90,741 92,930 9,016 12%
Debt Service
Principal 14,112 - - - - - - - - - -
Interest & Fees 106 - - - - - - - - - -
Other Services & Charges 6,313 6,150 6,500 1,516 6,500 6,500 6,500 6,500 6,500 - 0%
Total Services & Charges 317,063 274,659 433,650 178,565 477,711 479,747 481,824 484,001 486,210 44,061 10%
Total Expenditures 547,016 525,213 663,186 267,264 657,536 662,935 668,512 674,428 680,410 (5,650) -1%
Net Surplus / (Deficit)108,821 148,958 23,357 83,151 12,766 13,990 15,114 15,976 16,847
Beginning Cash Balance 1,752,931 1,866,378 2,019,718 2,043,075 2,055,841 2,069,831 2,084,945 2,100,921 Cash Reserves Target
Cash Adjustments 4,627 4,382 - - - - - -
Ending Cash Balance 1,866,378 2,019,718 2,043,075 2,055,841 2,069,831 2,084,945 2,100,921 2,117,768
Cash Reserves Target 136,754 131,303 165,797 164,384 165,734 167,128 168,607 170,103
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
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 - a "dig". The program is set up so that the
homeowner pays a maximum $500 deductible toward the cost of the repair and the City pays
the rest.
This fund collects a monthly charge on City residents' sewer bills. This fund also receives
revenue from interest earned on the fund's cash balance.
In 2020, the budget was increased for contracted repairs. This increase is in response to the
number of new customers who are hooking into the City of South Bend sewer system; with
new customers comes more opportunity for needed repairs. Also, an aging infrastructure costs
more to maintain/repair. In summation, with an increased customer base, costs will continue
to go up. The increase in health insurance is due to a one-time break in the health insurance
cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the
regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
144
City of South Bend, Indiana 2020 Budget
Fund 641 - Sewage Works Operations
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 38,230,235 38,513,117 37,362,995 19,207,667 38,680,677 38,680,914 38,681,152 38,681,393 38,681,393 1,317,682 4%
Interest Earnings 132,819 234,125 325,225 182,600 45,000 45,000 45,000 45,000 45,000 (280,225) -86%
Other Income 141,989 98,616 76,481 34,800 50,784 51,240 51,701 52,166 52,166 (25,697) -34%
Interfund Allocation Reimb - - 421,463 210,725 446,759 458,075 469,553 481,698 494,006 25,296 6%
Interfund Transfers In 45,349 456,442 327,330 162,549 145,000 145,000 145,000 145,000 145,000 (182,330) -56%
Total Revenue 38,550,392 39,302,300 38,513,494 19,798,341 39,368,220 39,380,229 39,392,406 39,405,257 39,417,565 854,726 2%
Expenditures by Division
Sewer 7,216,917 6,335,739 9,390,013 2,646,041 6,803,657 6,997,408 7,087,862 7,177,873 7,254,298 (2,586,356) -28%
Concrete Crew 337,481 387,496 516,390 220,514 517,611 531,227 539,145 546,635 554,574 1,221 0%
Wastewater 30,065,014 29,266,937 34,417,924 22,110,763 34,798,285 30,329,544 30,266,786 30,130,108 30,139,851 380,361 1%
Organic Resources 1,288,328 1,557,590 1,808,610 846,234 1,656,029 1,490,133 1,401,147 1,227,031 1,253,675 (152,581) -8%
Clay Sewage 895 6,417 10,000 321 - - - - - (10,000) -100%
Total Expenditures 38,908,636 37,554,179 46,142,937 25,823,873 43,775,582 39,348,312 39,294,940 39,081,647 39,202,398 (2,367,355) -5%
Expenditures by Type
Personnel
Salaries & Wages 4,931,477 5,069,496 5,079,749 2,309,094 5,162,463 5,227,531 5,293,779 5,360,805 5,436,396 82,714 2%
Health Insurance 1,164,977 1,219,920 847,984 365,303 953,806 1,010,506 1,067,206 1,132,006 1,196,806 105,822 12%
Fringe Benefits 1,006,475 1,047,926 1,064,699 489,540 1,088,271 1,101,788 1,116,398 1,129,491 1,145,211 23,572 2%
Total Personnel 7,102,930 7,337,342 6,992,432 3,163,937 7,204,540 7,339,825 7,477,383 7,622,302 7,778,413 212,108 3%
Supplies 1,522,091 1,747,634 2,534,365 809,171 2,214,711 2,250,892 2,304,705 2,347,601 2,388,646 (319,654) -13%
Services & Charges
Professional Services 1,348,986 1,383,933 2,351,055 555,498 1,617,000 1,643,800 1,671,097 1,698,899 1,727,217 (734,055) -31%
Printing & Advertising 1,134 746 3,950 251 9,711 9,565 9,504 9,597 9,686 5,761 146%
Utilities 1,024,579 1,045,885 1,201,160 631,726 1,314,860 1,334,415 1,354,372 1,374,744 1,395,439 113,700 9%
Education & Training 11,551 12,948 35,200 13,205 41,500 41,500 41,500 41,500 41,500 6,300 18%
Travel 7,878 16,671 44,500 3,157 49,500 49,500 49,500 49,500 49,500 5,000 11%
Repairs & Maintenance 2,024,912 1,320,235 2,616,465 1,044,145 2,049,436 2,097,877 2,148,217 2,200,541 2,242,382 (567,029) -22%
Interfund Allocations 3,343,140 3,820,255 5,730,856 2,865,412 5,645,332 6,035,909 6,146,496 6,257,668 6,373,004 (85,524) -1%
Debt Service
Principal 654,296 602,115 566,921 280,836 523,738 294,414 188,482 - - (43,183) -8%
Interest & Fees 38,478 41,596 25,997 14,096 16,278 7,815 2,935 - - (9,719) -37%
Other Services & Charges 3,793,929 2,925,605 6,277,436 1,129,351 2,714,525 2,754,665 2,796,081 2,838,813 2,882,906 (3,562,911) -57%
Interfund Transfers Out 18,034,733 17,299,215 17,762,600 15,313,088 20,374,451 15,488,135 15,104,668 14,640,482 14,313,705 2,611,851 15%
Total Services & Charges 30,283,615 28,469,203 36,616,140 21,850,764 34,356,331 29,757,595 29,512,852 29,111,744 29,035,339 (2,259,809) -6%
Total Expenditures 38,908,636 37,554,179 46,142,937 25,823,873 43,775,582 39,348,312 39,294,940 39,081,647 39,202,398 (2,367,355) -5%
Net Surplus / (Deficit) (358,244) 1,748,121 (7,629,443) (6,025,532) (4,407,362) 31,917 97,466 323,610 215,167
Beginning Cash Balance 13,289,872 13,004,372 15,201,615 7,572,172 3,164,810 3,196,727 3,294,193 3,617,803 Cash Reserves Target
Cash Adjustments 72,744 449,122 - - - - - -
Ending Cash Balance 13,004,372 15,201,615 7,572,172 3,164,810 3,196,727 3,294,193 3,617,803 3,832,970
Cash Reserves Target 1,945,432 1,877,709 2,307,147 2,188,779 1,967,416 1,964,747 1,954,082 1,960,120
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
5% of Annual expenditures
This fund accounts for the operations of the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and Concrete Crew.
Wastewater Division: Facilitates the collection, treatment and disposal of wastewater. Responsible for the operation of the treatment facility, which is a conventional activated sludge plant, the
interceptor sewer system, the combined sewer overflow (CSO) system and the remote sewage lift stations.
Sewers Division: Oversees the repair and maintenance of approximately 700 miles of sanitary sewer and storm drains. Along with the sanitary and storm lines, Sewers also maintains around 10,000 catch
basins, inlets and drains. Maintenance of the sewer system is assisted by a vactor truck outfitted with a specialized camera system that enables real-time viewing of the inside of the sewer lines. This allows
for the identification of issues to be addressed before they become problems that can affect the public. Sewers also mows and upkeeps the City’s retention ponds.
Organic Resources Division: Recycles collected yard waste, leaves, and brush for compost and mulch products.
This fund receives revenue from charges for utility services for the City's residents. Nominal increases in revenue are projected. The sewer user rate will not change but the outside surcharge rate will
increase slightly.
Interfund Allocation Reimbursement - a portion of wages and benefits for positions that serve other divisions within the Department of Public Works. These positions are allocated out to the following
divisions: Streets and Curb & Sidewalk (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew.
Interfund Transfer In - incoming interest earnings receipts from Sewage Works Reserve O&M Fund (#643) and the Sewage Works Customer Deposit Fund (#654).
The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019 . In 2020, health insurance cost per employee is increased back to the regular rates. City-wide,
all salary caps will increase by 2% from 2019 to 2020. From 2019 to 2020, the budgeted expenditures increased 6% as compared to the 2019 adopted budget ($41.1 million). Interfund Transfers Out
include: transfers to the Sewage Works Sinking Fund (#649) to fund debt service payments on bonds, transfers to the Sewage Works Capital Fund (#642) to fund capital expenditures, and a transfer to
the General Fund (#101) for payment in lieu of taxes (PILOT).
145
City of South Bend, Indiana 2020 Budget
Fund 642 - Sewage Works Capital
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services - 691,413 451,786 74,196 300,000 250,000 250,000 250,000 250,000 (151,786) -34%
Interest Earnings 59,733 150,885 244,500 111,115 60,000 60,000 60,000 60,000 60,000 (184,500) -75%
Other Income 400,000 - - - - - - - - - -
Interfund Transfers In 3,942,000 3,219,930 5,000,000 5,000,000 7,911,000 3,052,000 2,690,000 2,210,000 1,862,000 2,911,000 58%
Total Revenue 4,401,733 4,062,227 5,696,286 5,185,311 8,271,000 3,362,000 3,000,000 2,520,000 2,172,000 2,574,714 45%
Expenditures by Type
Capital
Motor Equipment 854,537 1,029,521 2,396,361 583,494 1,396,000 1,527,000 690,000 495,000 482,000 (1,000,361) -42%
Machinery & Equipment 3,415,833 1,261,651 7,859,974 1,377,407 15,000 25,000 - 15,000 30,000 (7,844,974) -100%
Infrastructure - - 4,766,957 232,684 6,250,000 1,750,000 2,250,000 1,950,000 1,600,000 1,483,043 31%
Total Capital 4,270,370 2,291,171 15,023,292 2,193,586 7,661,000 3,302,000 2,940,000 2,460,000 2,112,000 (7,362,292) -49%
Total Expenditures 4,270,370 2,291,171 15,023,292 2,193,586 7,661,000 3,302,000 2,940,000 2,460,000 2,112,000 (7,362,292) -49%
Net Surplus / (Deficit) 131,363 1,771,056 (9,327,006) 2,991,725 610,000 60,000 60,000 60,000 60,000
Beginning Cash Balance 7,204,341 7,359,724 9,122,983 (204,023) 405,977 465,977 525,977 585,977 Cash Reserves Target
Cash Adjustments 24,020 (7,797) - - - - - -
Ending Cash Balance 7,359,724 9,122,983 (204,023) 405,977 465,977 525,977 585,977 645,977
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund is used to purchase capital equipment and fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater, Sewers, Organic Resources, and
Concrete Crew.
Charges For Services is a system development fee. This is a one-time capital contribution charged to customers making a new connection to the sewer system. This fund receives interfund transfers from
the Sewage Works Operations Fund (#641) as needed to cover capital expenditures.
2020 projects include:
Capital Equipment
Wastewater and Organic Resources:
• (1) cargo van with CNG - $36,000
• (1) front end loader - $310,000
• (1) pickup truck with plow - $40,000
• (1) utility cart - $15,000
Sewers:
• (2) vacuum sweepers - $550,000
• (1) hydro-excavator - $275,000
• (2) pickup trucks with CNG - $65,000
• (2) compressors - $120,000
Wastewater Treatment Plant (WWTP) Upgrades
Final Clarifiers 1-5: $4.1M–$5.3M
• Structural concrete repairs and tank coatings
• Replace scrapper mechanism, bridges, drive assemblies, and handrail; rehabilitate weirs
• Raise final clarifier 1-3 influent walls
Aeration Basins 1-4: $520K–$600K
• Replace pass 1-2 gates, provide new stop log frame and stop logs for east aeration tank influent channel isolation
• Lengthen effluent weirs
• Demolish old equipment and piping at tanks and in aeration gallery tunnel
Disinfection Building: $1.6M–$2.2M
• Replace chlorine and sulfur dioxide distribution systems; evaporators and scrubber system
• Programmable logic controller and SCADA upgrades
146
City of South Bend, Indiana 2020 Budget
Fund 643 - Sewage Works Reserve Operations & Maintenance
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 45,976 94,712 119,000 64,041 120,000 120,000 120,000 120,000 120,000 1,000 1%
Interfund Transfers In 516,755 238,226 151,717 151,717 - - - - - (151,717) -100%
Total Revenue 562,731 332,938 270,717 215,758 120,000 120,000 120,000 120,000 120,000 (150,717) -56%
Expenditures by Type
Interfund Transfers Out 45,349 88,247 119,000 62,549 120,000 120,000 120,000 120,000 120,000 1,000 1%
Total Expenditures 45,349 88,247 119,000 62,549 120,000 120,000 120,000 120,000 120,000 1,000 1%
Net Surplus / (Deficit) 517,382 244,692 151,717 153,209 - - - - -
Beginning Cash Balance 4,627,379 5,160,858 5,399,084 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 Cash Reserves Target
Cash Adjustments 16,097 (6,466) - - - - - -
Ending Cash Balance 5,160,858 5,399,084 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801
Cash Reserves Target 3,479,680 3,376,502 4,731,002 3,900,969 3,977,492 4,032,518 4,074,342 4,148,945
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 649 - Sewage Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 46,510 87,392 115,050 26,768 45,000 45,000 45,000 45,000 45,000 (70,050) -61%
Other Income - - - - - - - - - - -
Interfund Transfers In 9,153,570 9,173,661 7,780,676 7,780,676 7,788,015 7,802,089 7,822,319 7,838,133 7,859,356 7,339 0%
Total Revenue 9,200,080 9,261,052 7,895,726 7,807,444 7,833,015 7,847,089 7,867,319 7,883,133 7,904,356 (62,711) -1%
Expenditures by Type
Debt Service
Principal 6,997,472 7,147,038 5,931,732 - 6,076,557 6,236,519 6,406,619 6,581,863 6,767,255 144,825 2%
Interest & Fees 2,161,709 2,004,813 1,849,494 923,098 1,708,458 1,562,570 1,412,700 1,253,270 1,089,101 (141,036) -8%
Total Expenditures 9,159,181 9,151,851 7,781,226 923,098 7,785,015 7,799,089 7,819,319 7,835,133 7,856,356 3,789 0%
Net Surplus / (Deficit) 40,899 109,202 114,500 6,884,346 48,000 48,000 48,000 48,000 48,000
Beginning Cash Balance 814,230 857,884 966,030 1,080,530 1,128,530 1,176,530 1,224,530 1,272,530 Cash Reserves Target
Cash Adjustments 2,755 (1,056) - - - - - -
Ending Cash Balance 857,884 966,030 1,080,530 1,128,530 1,176,530 1,224,530 1,272,530 1,320,530
Cash Reserves Target 857,884 966,030 1,080,530 1,128,530 1,176,530 1,224,530 1,272,530 1,320,530
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund is used to pay all debt service obligations for Sewage Works.
This fund receives transfers from the Sewage Works Operating Fund (#641) to satisfy bond covenants and pay for debt service principal and interest on outstanding debt. This fund also receives revenue
from interest earned on the fund's cash balance.
Current debt includes:
- 2009 Sewage Works Revenue Bonds, State Revolving Fund - final payment 12/1/28, (debt schedule #70)
- 2010 Sewage Works Revenue Bonds - final payment 12/1/30, (debt schedule #80)
- 2011 Sewage Works Revenue Bonds - final payment 12/1/31, (debt schedule #93)
- 2012 Sewage Works Revenue Bonds - final payment 12/1/32, (debt schedule #101)
- 2013A Sewage Works Revenue Bonds - final payment 12/1/24 , (debt schedule #105)
- 2015 Sewage Works Refunding Bonds, Refund 2006 & 2007 - final payment 12/1/25, (debt schedule #145)
Any interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
16.67% of annual operating
expenses in Fund 641, net of
transfers
The purpose of this fund is to hold cash reserves equivalent to two months of Sewage Works' budgeted operating expenses (Fund #641). This serves as fiscal protection against the risk of revenue
shortfalls, emergencies, and other economic risks that may impact the Sewage Works' ability to meet financial commitments.
This fund receives revenue from interest earned on the fund's cash balance. If the fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will transfer funds to
increase the cash reserves.
Once this fund's cash balance meets the reserve requirement, any excess interest earned is transferred to the Sewage Works Operations Fund (#641).
100% cash reserves per
bond covenants
147
City of South Bend, Indiana 2020 Budget
Fund 653 - Sewage Debt Service Reserve
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 26,716 65,897 84,395 39,049 45,000 45,000 45,000 45,000 45,000 (39,395) -47%
Total Revenue 26,716 65,897 84,395 39,049 45,000 45,000 45,000 45,000 45,000 (39,395) -47%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)26,716 65,897 84,395 39,049 45,000 45,000 45,000 45,000 45,000
Beginning Cash Balance 4,111,633 4,138,349 4,204,246 4,288,641 4,333,641 4,378,641 4,423,641 4,468,641 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 4,138,349 4,204,246 4,288,641 4,333,641 4,378,641 4,423,641 4,468,641 4,513,641
Cash Reserves Target 4,138,349 4,204,246 4,288,641 4,333,641 4,378,641 4,423,641 4,468,641 4,513,641
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 654 - Sewage Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - - 600 - 25,000 25,000 25,000 25,000 25,000 24,400 4067%
Total Revenue - - 600 - 25,000 25,000 25,000 25,000 25,000 24,400 4067%
Expenditures by Type
Interfund Transfers Out - - 600 - 25,000 25,000 25,000 25,000 25,000 24,400 4067%
Total Expenditures - - 600 - 25,000 25,000 25,000 25,000 25,000 24,400 4067%
Net Surplus / (Deficit)- - - - - - - - -
Beginning Cash Balance - - - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to retain the security deposits collected from utility customers. Upon termination of service, the security deposited is refunded in the form of a credit to the customer's final bill.
This fund receives revenue from interest earned on the fund's cash balance.
Interest earned on this fund's cash balance is transferred to the Sewage Works Operations Fund (#641).
100% cash reserves per
bond covenants and Crowe
Horwath
This fund accounts for required debt service reserves as required by bond documents.
This fund receives revenue from interest earned on the fund's cash balance.
The debt service reserve amount is used towards the last debt service payment.
100% cash reserves for
customer deposits
148
City of South Bend, Indiana 2020 Budget
Fund 655 - Project ReLeaf
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 444,734 447,240 447,139 223,731 451,610 456,126 460,688 465,295 469,948 4,471 1%
Interest Earnings 8,114 14,198 13,750 7,200 4,949 5,278 5,654 6,077 6,549 (8,801) -64%
Total Revenue 452,847 461,438 460,889 230,931 456,559 461,404 466,342 471,372 476,497 (4,330) -1%
Expenditures by Type
Personnel
Salaries & Wages 28,198 43,222 72,660 2,314 73,920 73,920 73,920 73,920 73,920 1,260 2%
Fringe Benefits 2,157 3,307 5,559 139 5,655 5,655 5,655 5,655 5,655 96 2%
Total Personnel 30,355 46,529 78,219 2,453 79,575 79,575 79,575 79,575 79,575 1,356 2%
Supplies 3,092 1,184 - - 5,000 5,000 5,000 5,000 5,000 5,000 -
Services & Charges
Repairs & Maintenance 10,591 9,606 - 7,860 - - - - - - -
Interfund Allocations 32,400 31,381 40,243 20,119 42,385 43,411 44,462 45,540 46,646 2,142 5%
Debt Service
Principal 70,659 48,404 - - - - - - - - -
Interest & Fees 1,560 576 - - - - - - - - -
Other Services & Charges 6,245 5,773 6,500 1,649 6,500 6,565 6,631 6,697 6,764 - 0%
Interfund Transfers Out 350,000 550,000 550,000 275,000 300,000 300,000 300,000 300,000 300,000 (250,000) -45%
Total Services & Charges 471,454 645,740 596,743 304,627 348,885 349,976 351,093 352,237 353,410 (247,858) -42%
Total Expenditures 504,901 693,453 674,962 307,080 433,460 434,551 435,668 436,812 437,985 (241,502) -36%
Net Surplus / (Deficit) (52,054) (232,015) (214,073) (76,149) 23,099 26,853 30,674 34,560 38,512
Beginning Cash Balance 871,573 822,096 594,755 380,682 403,781 430,634 461,308 495,868 Cash Reserves Target
Cash Adjustments 2,577 4,674 - - - - - -
Ending Cash Balance 822,096 594,755 380,682 403,781 430,634 461,308 495,868 534,380
Cash Reserves Target 126,225 173,363 168,741 108,365 108,638 108,917 109,203 109,496
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
In 2017, in an effort to attract candidates who will stay for the entire program, the hourly wage was increased from $10.20 per hour to $13.00 per hour with the possibility of a $3.00 an hour attendance
bonus for those employees who work until the last day of the program. In 2018, the hourly wage was increased to a flat $16.00 per hour. In addition, a job fair was held with on-site interviews for those
who attended. This approach, coupled with the increased hourly wage, improved retention. The City plans to continue this practice.
Interfund Transfers Out are for supervisory wages, supplies, fuel, vactor repairs, and other expenses paid for by the Streets division in the Motor Vehicle Highway Fund (#202). Currently, the leaf pickup
program does not fund itself and the City has been spending down this fund's cash balance. As a result, the amount transferred to the Motor Vehicle Highway Fund (#202) has been reduced going
forward. The City will look for ways to better fund this program.
This fund accounts for the fall and spring leaf collection program. This program is managed by the Department of Public Works through the Streets division.
This fund was established in 1989 (ordinance 8007-89) in response to the problems brought about by the layers of dead leaves that collect in the fall. The City instituted a leaf pick-up program, called
"Operation Re-Leaf," which encompassed using leaf vacuums as the primary collection tool. The City collects and disposes of leaves for residents to mitigate the practice of burning leaves. Burning leaves
impacts air quality and can cause house/wild fires.
(Ord. No. 7895-88, § 1; Ord. No. 8023-89, § 1; Ord. No. 9641-05, § I, 11-18-05)
Beginning in the fall 1989, the service charge per customer for this program was eighteen cents ($0.18) per month per household. Starting January 1, 2006, the charge was increased to ninety-nine cents
($0.99) per month per household. The charge is included on residents' utility bills. There are currently 37,638 customers who pay for this service.
This fund also receives revenue from interest earned on the fund's cash balance.
149
City of South Bend, Indiana 2020 Budget
Fund 667 - Storm Sewer Fund
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services - - 600,000 6,723 1,041,360 1,041,360 1,041,360 1,041,360 1,041,360 441,360 74%
Interest Earnings - - 835 - - - - - - (835) -100%
Total Revenue - - 600,835 6,723 1,041,360 1,041,360 1,041,360 1,041,360 1,041,360 440,525 73%
Expenditures by Type
Services & Charges
Professional Services - - 100,000 13,275 - - - - - (100,000) -100%
Total Services & Charges - - 100,000 13,275 - - - - - (100,000) -100%
Capital
Infrastructure - - 500,000 23,677 825,000 1,000,000 1,035,000 1,035,000 1,040,000 325,000 65%
Total Capital - - 500,000 23,677 825,000 1,000,000 1,035,000 1,035,000 1,040,000 325,000 65%
Total Expenditures - - 600,000 36,952 825,000 1,000,000 1,035,000 1,035,000 1,040,000 225,000 38%
Net Surplus / (Deficit)- - 835 (30,229) 216,360 41,360 6,360 6,360 1,360
Beginning Cash Balance - - - 835 217,195 258,555 264,915 271,275 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 835 217,195 258,555 264,915 271,275 272,635
Cash Reserves Target - - 150,000 206,250 250,000 258,750 258,750 260,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual
expenditures
On January 14, 2019, the Common Council passed an ordinance to establish a storm water user fee (ordinance 10633-19). This fund was established to track receipt of the storm water fee revenue and
expense of that revenue on storm water projects.
- The storm sewer system consist of sewers, storm inlets, catch basins, manholes, curbs, gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control facilities designed
for the collection, control, transport or discharge of stormwater. A stormwater utility fee is a fee that produces revenue dedicated to improving drainage, controlling flooding, improving water quality
and implementing regulations.
The storm water fee structure is a flat rate of $2 per month for residential customers and $5 per month for non-residential customers. The fee took effect on June 1, 2019.
- This storm water user rate shall apply for a period of at least two years with subsequent transition to a rate based upon the quantity of impervious surface area in a parcel of real estate after study and
evaluation by the City' s Department of Public Works and upon Common Council approval.
Actual stormwater needs top around $3,000,000 in areas such as Riverbank Stabilization, downspout disconnection plan, drainage projects, South Bend Dam, Flood Mitigation, Western Avenue Phase
III Storm Sewer, and the Michigan Street Separation. However the proposed area for the 2020 budget are as follow: downspout disconnection program, street drainage corrections, stormwater study,
DSSMR for South Bend Dam, and miscellaneous drainage repairs. $375,000 for storm water projects also budgeted in the Sewage Works Capital Fund (#642).
What is a storm sewer system?
- The storm sewer system consists of sewers, storm inlets, catch basins, manholes, curbs,
gutters, ditches, swales, retention and/or detention ponds or basins, dams, and flood control
facilities designed for the collection, control, transport or discharge of stormwater.
What is a storm sewer utility fee?
- A storm sewer utility fee is a fee that produces revenue dedicated to improving drainage,
controlling flooding, improving water quality and implementing regulations. The fee is charged
to a property based on the potential runoff resulting from a property in a storm event.
Why is the fee necessary?
- Aging infrastructure
- Unresolved issues
- Equity
- Funding
- Mandatory
The state of the Infrastructure:
Aging infrastructure is all around us. These buried assets are often forgotten about.
Key Issues:
- Flooding – real, growing and unresolved: alleviate pressure on Sanitary/Combined and add
sewers where non-existant
- Infrastructure – aging, failing
- Quality of life – service values and property values
- Sustainability: green approaches to storm and MS-4 Compliance
How to Fund a Storm Utilty
How was the management and operation of storm sewer funded before the fee?
- Little funding has been available. The funding that has been provided was through Wastewater
and Road funding.
How is the fee calculated?
- The fee structure is based on a flat rate of $2/residential customer/month and a tiered rate for
non-residential customer/month of $4, $8, or $20 depending on the amount of impervious surface.
Are any properties exempt?
- All properties are subject to the storm sewer utility fee, except unimproved lots and the pubic right-
of-way.
Storm Sewer Capital Needs
Professional Services
- Riverbank Stabilization - $200,000
- Downspout Disconnection Plan - $100,000
Capital Improvement Projects
- Drainage Projects - $800,000
- Riverbank Stabilization - $150,000
- South Bend Dam - $500,000
- Flood Mitigation - $500,000
- Western Avenue Phase III Storm Sewer - $400,000
- Michigan Street Separation - $250,000
Operations & Maintenance
- TBD in the future
Total Expenses: $2.9M
150
City of South Bend, Indiana 2020 Budget
PUBLIC SAFETY FUNDS
151
City of South Bend, Indiana 2020 Budget
Fund 216 - Police State Seizures
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Shared Revenues 18,684 36,737 30,000 1,060 30,000 30,000 30,000 30,000 30,000 - 0%
Interest Earnings 2,243 3,692 5,390 2,660 2,281 2,005 1,726 1,443 1,157 (3,109) -58%
Other Income 24,840 300 310 200 - - - - - (310) -100%
Total Revenue 45,767 40,730 35,700 3,920 32,281 32,005 31,726 31,443 31,157 (3,419) -10%
Expenditures by Type
Services & Charges
Education & Training - - 20,000 - 20,000 20,000 20,000 20,000 20,000 - 0%
Other Services & Charges 5,868 7,856 12,000 - 12,000 12,000 12,000 12,000 12,000 - 0%
Total Services & Charges 5,868 7,856 32,000 - 32,000 32,000 32,000 32,000 32,000 - 0%
Capital 63,338 - - - 45,000 22,500 22,500 22,500 22,500 45,000 -
Total Expenditures 69,206 7,856 32,000 - 77,000 54,500 54,500 54,500 54,500 45,000 141%
Net Surplus / (Deficit)(23,439) 32,873 3,700 3,920 (44,719) (22,495) (22,774) (23,057) (23,343)
Beginning Cash Balance 217,224 194,467 227,103 230,803 186,084 163,589 140,815 117,758 Cash Reserves Target
Cash Adjustments 682 (237) - - - - - -
Ending Cash Balance 194,467 227,103 230,803 186,084 163,589 140,815 117,758 94,415
Cash Reserves Target 17,302 1,964 8,000 19,250 13,625 13,625 13,625 13,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 218 - Police Curfew Violations
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Fines, Forfeitures, and Fees 160 138 200 25 200 200 200 200 200 - 0%
Interest Earnings 116 232 300 153 147 138 130 122 113 (153) -51%
Donations - 750 - - - - - - - - -
Total Revenue 277 1,120 500 178 347 338 330 322 313 (153) -31%
Expenditures by Type
Services & Charges
Other Services & Charges - 854 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Total Expenditures - 854 1,000 - 1,000 1,000 1,000 1,000 1,000 - 0%
Net Surplus / (Deficit)277 266 (500) 178 (653) (662) (670) (678) (687)
Beginning Cash Balance 12,541 12,860 13,109 12,609 11,956 11,294 10,624 9,946 Cash Reserves Target
Cash Adjustments 42 (16) - - - - - -
Ending Cash Balance 12,860 13,109 12,609 11,956 11,294 10,624 9,946 9,259
Cash Reserves Target - 214 250 250 250 250 250 250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives monies from Juvenile Positive Assistance and from the curfew ordinance violation fines. This fund also receives revenue from interest earned on the fund's cash balance.
In recent years, this fund has received very little revenue. The Police Department has not been spending this fund's cash balance in order to let the fund build up a better cash reserve.
This fund receives revenue from the state or local agencies authorized sale of confiscated property. This fund's 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. This fund also receives revenue from interest earned on the fund's cash balance.
25% of Annual expenditures
This fund accounts for law enforcement expenditures financed by the state or local agencies authorized sale of confiscated property.
Expenditures are budgeted for law enforcement training and various Police Department expenses.
25% of Annual expenditures
This fund accounts for monies received from Juvenile Positive Assistance. Juvenile Positive Assistance accounts for monies received from penalties paid for curfew violations.
152
City of South Bend, Indiana 2020 Budget
Fund 220 - Law Enforcement Continuing Education
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 124,345 124,980 152,292 64,514 120,000 120,000 120,000 120,000 120,001 (32,292) -21%
Fines, Forfeitures, and Fees 121,171 78,353 118,025 53,326 111,000 111,000 121,000 121,000 121,000 (7,025) -6%
Interest Earnings 6,078 9,917 9,300 4,673 2,121 1,992 1,985 1,979 1,973 (7,179) -77%
Donations 1,125 525 2,000 - 1,000 1,000 1,000 1,000 1,000 (1,000) -50%
Other Income 25,457 17,621 53,093 37,119 21,000 21,000 21,000 21,000 21,000 (32,093) -60%
Total Revenue 278,175 231,395 334,710 159,631 255,121 254,992 264,985 264,979 264,974 (79,589) -24%
Expenditures by Type
Supplies 137,658 173,990 295,556 102,924 160,500 100,500 100,500 100,500 100,500 (135,056) -46%
Services & Charges
Professional Services 180,000 - - - - - - - - - -
Education & Training 79,173 77,133 91,990 48,637 80,000 80,000 80,000 80,000 80,000 (11,990) -13%
Travel 35,418 40,706 60,000 20,425 50,000 40,000 40,000 40,000 40,000 (10,000) -17%
Other Services & Charges 66,073 65,622 70,000 33,218 55,000 45,000 45,000 45,000 45,000 (15,000) -21%
Total Services & Charges 360,664 183,461 221,990 102,280 185,000 165,000 165,000 165,000 165,000 (36,990) -17%
Total Expenditures 498,322 357,452 517,546 205,204 345,500 265,500 265,500 265,500 265,500 (172,046) -33%
Net Surplus / (Deficit) (220,147) (126,057) (182,836) (45,573) (90,379) (10,508) (515) (521) (526)
Beginning Cash Balance 836,137 573,049 446,232 263,396 173,017 162,509 161,994 161,473 Cash Reserves Target
Cash Adjustments (42,940) (760) - - - - - -
Ending Cash Balance 573,049 446,232 263,396 173,017 162,509 161,994 161,473 160,947
Cash Reserves Target 124,580 89,363 129,387 86,375 66,375 66,375 66,375 66,375
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 249 - Public Safety LOIT
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Local Income Taxes 7,467,618 8,487,336 9,205,130 4,924,852 8,766,330 8,766,330 8,766,330 8,766,330 8,766,330 (438,800) -5%
Interest Earnings 8,413 22,175 65,100 25,989 10,000 10,000 10,000 10,000 10,000 (55,100) -85%
Total Revenue 7,476,031 8,509,511 9,270,230 4,950,842 8,776,330 8,776,330 8,776,330 8,776,330 8,776,330 (493,900) -5%
Expenditures by Dept
Police 4,169,424 4,265,266 4,454,976 1,715,033 4,619,658 4,717,806 4,817,278 4,922,726 5,029,554 164,682 4%
Fire 3,259,676 3,273,458 4,111,579 1,679,043 4,330,887 4,425,635 4,521,642 4,623,554 4,726,776 219,308 5%
Total by Dept 7,429,100 7,538,724 8,566,555 3,394,076 8,950,545 9,143,441 9,338,920 9,546,280 9,756,330 383,990 4%
Expenditures by Type
Personnel
Salaries & Wages 5,440,721 5,514,445 6,614,606 2,604,077 6,623,926 6,748,812 6,876,184 7,006,139 7,138,683 9,320 0%
Fringe Benefits 1,988,378 2,024,279 1,951,949 789,999 2,326,619 2,394,629 2,462,736 2,540,141 2,617,647 374,670 19%
Total Expenditures 7,429,100 7,538,724 8,566,555 3,394,076 8,950,545 9,143,441 9,338,920 9,546,280 9,756,330 383,990 4%
Net Surplus / (Deficit) 46,931 970,787 703,675 1,556,766 (174,215) (367,111) (562,590) (769,950) (980,000)
Beginning Cash Balance 938,797 988,905 1,958,708 2,662,383 2,488,168 2,121,057 1,558,467 788,517 Cash Reserves Target
Cash Adjustments 3,176 (984) - - - - - -
Ending Cash Balance 988,905 1,958,708 2,662,383 2,488,168 2,121,057 1,558,467 788,517 (191,483)
Cash Reserves Target 594,328 603,098 685,324 716,044 731,475 747,114 763,702 780,506
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
There are no significant changes in expenditures as the collective bargaining agreement calls for 2% wage increase for Police and assume 2% for Fire.
In 2020, one first class patrolman and one first class firefighter will be transferred from the General Fund (#101), bringing the total number of positions to 46 police officers and 46 firefighters.
25% of Annual expenditures
8% of Annual expenditures -
one month reserve
This fund was established to fund the continuing education for the officers of the South Bend Police Department.
This fund is funded by fees from accident reports, gun permits, false alarm and loud noise fines. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings. In recent years, the Police Department has been spending
down the cash balance in this fund as they attend various trainings and purchase new equipment. This fund's revenues will not be able to support current spending levels. In the future, the Police
Department may look for other budget sources to fund education and training, such as paying for it out of the Police Department's budget in the General Fund (#101).
The Public Safety Local Option Income Tax (LOIT) Fund was established in 2010 due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. This fund can only
be used to pay for Public Safety personnel.
The City has adopted a special income tax of one quarter of one percent (0.25%) to be used solely for the salaries of public safety employees who were formerly paid by property taxes. Public Safety
Local Option Income Tax (LOIT) revenue is expected to increase approximately 2% per year.
153
City of South Bend, Indiana 2020 Budget
Fund 278 - Take Home Vehicle Police
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 6,939 13,423 17,660 8,777 8,432 7,988 7,537 7,081 6,620 (9,228) -52%
Other Income 1,960 3,507 5,500 2,633 5,720 5,720 5,720 5,720 5,720 220 4%
Total Revenue 8,899 16,930 23,160 11,410 14,152 13,708 13,257 12,801 12,340 (9,008) -39%
Expenditures by Type
Services & Charges
Other Services & Charges 9,986 18,198 50,000 969 50,000 50,000 50,000 50,000 50,000 - 0%
Total Expenditures 9,986 18,198 50,000 969 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit) (1,088) (1,268) (26,840) 10,440 (35,848) (36,292) (36,743) (37,199) (37,660)
Beginning Cash Balance 751,530 752,925 750,703 723,863 688,015 651,723 614,980 577,781 Cash Reserves Target
Cash Adjustments 2,483 (954) - - - - - -
Ending Cash Balance 752,925 750,703 723,863 688,015 651,723 614,980 577,781 540,121
Cash Reserves Target 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 280 - Police Block Grants
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 36 70 90 47 51 51 52 53 53 (39) -43%
Total Revenue 36 70 90 47 51 51 52 53 53 (39) -43%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)36 70 90 47 51 51 52 53 53
Beginning Cash Balance 3,879 3,927 3,992 4,082 4,133 4,184 4,236 4,289 Cash Reserves Target
Cash Adjustments 13 (5) - - - - - -
Ending Cash Balance 3,927 3,992 4,082 4,133 4,184 4,236 4,289 4,342
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Justice Assistance Grant 2009-SB-B9-1280 was essentially completed in 2014. There are no open grants at this time.
Set dollar amount of
$750,000
No reserve requirement -
Grant fund - spend down to
zero
This fund charges police officers for liability insurance for take
home police vehicles. Deductions from officers are made in
accordance with an agreement with the Fraternal Order of
Police (FOP). The agreement calls for the suspension of the
deduction based on the price of gas and the balance of cash in
this fund. The decrease in revenue is the result of suspending
the payroll deduction for sworn officers as outlined in the
agreement between the Police Department and the FOP. This
fund receives revenue from interest earned on the fund's cash
balance. As the fund's cash balance dips below the reserve
requirement set by the FOP, the City anticipate the deduction
will be increased.
This fund pays for police vehicle off duty accident claims.
Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created.
This fund has been used to account for certain Police grants.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
154
City of South Bend, Indiana 2020 Budget
Fund 287 - Fire Department Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants - - 75,000 - 75,000 75,000 75,000 75,000 75,000 - 0%
Charges for Services 3,210,349 1,616,582 500,000 - 1,801,814 1,837,850 1,874,607 1,912,099 1,950,341 1,301,814 260%
Interest Earnings 38,066 79,982 71,960 43,360 8,303 9,246 9,340 8,515 6,650 (63,657) -88%
Other Income - 3,515 25,437 2,500 - - - - - (25,437) -100%
Interfund Transfers In - 27,741 545,695 272,848 - - - - - (545,695) -100%
Total Revenue 3,248,415 1,727,820 1,218,092 318,708 1,885,117 1,922,096 1,958,947 1,995,614 2,031,991 667,025 55%
Expenditures by Type
Supplies - 39,950 18,800 18,800 - - - - - (18,800) -100%
Services & Charges
Professional Services 264,051 25,402 11,636 - - - - - - (11,636) -100%
Repairs & Maintenance 118 - - - - - - - - - -
Debt Service
Principal 401,821 361,561 436,250 216,099 698,185 636,053 747,144 843,568 945,189 261,935 60%
Interest & Fees 189,641 75,481 43,725 23,136 70,888 58,444 57,206 71,501 86,020 27,163 62%
Other Services & Charges 471,088 - - - - - - - - - -
Interfund Transfers Out - 505,276 726,207 354,166 743,936 750,661 746,936 747,836 752,961 17,729 2%
Total Services & Charges 1,326,719 967,721 1,217,818 593,400 1,513,009 1,445,158 1,551,286 1,662,905 1,784,170 295,191 24%
Capital
Land Improvements 385,595 - - - - - - - - - -
Bldgs & Bldg Improve.20,666 38,741 1,460,901 17,910 250,000 250,000 250,000 250,000 250,000 (1,210,901) -83%
Motor Equipment 762,499 674,323 947,586 612,880 - - - - - (947,586) -100%
Machinery & Equipment 75,000 206,172 967,170 456,314 160,000 150,000 150,000 150,000 150,000 (807,170) -83%
Total Capital 1,243,760 919,235 3,375,657 1,087,104 410,000 400,000 400,000 400,000 400,000 (2,965,657) -88%
Total Expenditures 2,570,479 1,926,906 4,612,275 1,699,305 1,923,009 1,845,158 1,951,286 2,062,905 2,184,170 (2,689,266) -58%
Net Surplus / (Deficit) 677,936 (199,086) (3,394,183) (1,380,597) (37,892) 76,938 7,661 (67,291) (152,179)
Beginning Cash Balance 3,629,534 4,314,122 4,109,519 715,336 677,444 754,382 762,043 694,752 Cash Reserves Target
Cash Adjustments 6,652 (5,516) - - - - - -
Ending Cash Balance 4,314,122 4,109,519 715,336 677,444 754,382 762,043 694,752 542,573
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund was established in 2015 to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and major construction projects.
This fund received revenue from Medicaid settlements prior to 2019. In 2020, the interfund transfer from the EMS Operating Fund (#288) will be replaced by payments from St Joseph County for the
City providing EMS services. Revenue received from various grants for equipment or other capital is deposited here. This fund also receives revenue from interest earned on the fund's cash balance.
Capital spending includes Fire Department fleet needs as well as updates and repair & maintenance to Fire Department facilities. To keep the fleet within a serviceable life span, generally the City aims to
purchase 2 pumper trucks every 3 years and an aerial apparatus every 5 years. The City also purchases or refurbishes an ambulance each year. The Fire Department also uses this fund to replace necessary
equipment such as self contained briefing apparatus (SCBA), cardiac monitors, and turnout gear.
In recent years, the City has begun purchasing equipment through five year capital leases. The budgeted expenditures for debt service principal and interest have increased as the capital expenditures for
vehicles and equipment has gone down.
Interfund Transfers Out includes transfers to debt service funds for principal and interest payments on two different bonds: 2013 EMS/Fire Station/Tower Bonds (final payment 2/1/33, debt schedule
#116) and 2018 General Obligation Bonds-Fire Station #9 (final payment 1/15/38, debt schedule #168).
155
City of South Bend, Indiana 2020 Budget
Fund 288 - Emergency Medical Services Operating
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Licenses & Permits 21,220 24,659 24,000 11,741 - - - - - (24,000) -100%
Charges for Services 5,558,187 6,217,287 5,473,284 2,815,616 - - - - - (5,473,284) -100%
Fines, Forfeitures, and Fees 1,600 225 2,500 1,275 - - - - - (2,500) -100%
Interest Earnings 24,597 48,596 59,150 29,063 - - - - - (59,150) -100%
Donations 1,170 200 - - - - - - - - -
Other Income 17,256 21,159 5,000 891 - - - - - (5,000) -100%
Interfund Transfers In - - 988,936 494,468 - - - - - (988,936) -100%
Total Revenue 5,624,031 6,312,126 6,552,870 3,353,053 - - - - - (6,552,870) -100%
Expenditures by Type
Personnel
Salaries & Wages 3,430,857 3,712,912 4,090,348 2,049,871 - - - - - (4,090,348) -100%
Health Insurance 696,843 723,646 508,344 261,840 - - - - - (508,344) -100%
Fringe Benefits 600,307 645,395 682,048 371,610 - - - - - (682,048) -100%
Total Personnel 4,728,007 5,081,953 5,280,740 2,683,321 - - - - - (5,280,740) -100%
Supplies 290,594 341,657 411,762 134,727 - - - - - (411,762) -100%
Services & Charges
Professional Services 26,491 157,713 90,610 17,859 - - - - - (90,610) -100%
Utilities 8,475 18,800 33,000 4,607 - - - - - (33,000) -100%
Education & Training 84,652 44,560 25,200 2,409 - - - - - (25,200) -100%
Repairs & Maintenance 179,959 127,347 189,603 24,943 - - - - - (189,603) -100%
Interfund Allocations 20,028 220,456 261,156 130,578 - - - - - (261,156) -100%
Debt Service
Principal 304 - 1,044 - - - - - - (1,044) -100%
Interest & Fees 14 - 49 - - - - - - (49) -100%
Other Services & Charges 148,812 181,063 175,000 104,731 - - - - - (175,000) -100%
Interfund Transfers Out - - - - 1,771,992 - - - - 1,771,992 -
Total Services & Charges 468,735 749,939 775,662 285,128 1,771,992 - - - - 996,330 128%
Capital - 19,811 37,505 - - - - - - (37,505) -100%
Total Expenditures 5,487,336 6,193,361 6,505,669 3,103,175 1,771,992 - - - - (4,733,677) -73%
Net Surplus / (Deficit)136,695 118,765 47,201 249,878 (1,771,992) - - - -
Beginning Cash Balance 1,755,548 1,829,976 1,961,341 2,008,542 236,550 236,550 236,550 236,550 Cash Reserves Target
Cash Adjustments (62,268) 12,601 - - - - - -
Ending Cash Balance 1,829,976 1,961,341 2,008,542 236,550 236,550 236,550 236,550 236,550
Cash Reserves Target 1,371,834 1,548,340 1,626,417 - - - - -
Fund Purpose:
25% of Annual expenditures
This fund accounted for the expenditures of the Emergency Medical Services (EMS) program. This Fund captured personnel and operating expenses primarily for Emergency Medical Services division
and reflected a portion of the cost associated with operating ambulances.
Revenue received from EMS services was not sufficient to cover expenses. Keeping EMS in its own fund would require interfund transfers. Starting in 2020, EMS activities will be moved to the General
Fund (#101). Moving EMS revenue and expenditures into the General Fund will simplify accounting. This includes 47 firefighters and 4 EMS billing personnel. Keeping firefighter EMS personnel in a
separate budget proved impractical due to frequently changing assignments. EMS expenditures related to billing will be accounted for in separate division in the General Fund.
156
City of South Bend, Indiana 2020 Budget
Fund 289 - HAZMAT
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 6,435 - 10,000 9,350 10,000 10,000 10,000 10,000 10,000 - 0%
Interest Earnings 218 451 600 278 238 241 244 247 250 (362) -60%
Total Revenue 6,653 451 10,600 9,628 10,238 10,241 10,244 10,247 10,250 (362) -3%
Expenditures by Type
Supplies 5,964 8,834 10,472 529 10,000 10,000 10,000 10,000 10,000 (472) -5%
Total Expenditures 5,964 8,834 10,472 529 10,000 10,000 10,000 10,000 10,000 (472) -5%
Net Surplus / (Deficit) 689 (8,383) 128 9,100 238 241 244 247 250
Beginning Cash Balance 26,727 27,506 19,085 19,213 19,451 19,692 19,936 20,183 Cash Reserves Target
Cash Adjustments 89 (37) - - - - - -
Ending Cash Balance 27,506 19,085 19,213 19,451 19,692 19,936 20,183 20,433
Cash Reserves Target 1,491 2,209 2,618 2,500 2,500 2,500 2,500 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used to account for the cost of the Hazardous Materials Response team. By ordinance the South Bend Fire Department charges
businesses for Hazardous Materials Response. This typically happens once or twice a year. There are no budgeted positions in this fund,
responses are made by firefighters of the South Bend Fire Department.
Funding is entirely dependent on the number of billable Hazardous Material responses in any given calendar year. This fund also receives
revenue from interest earned on the fund's cash balance.
In recent years, this fund has been used to purchase supplies for the HAZMAT response team. No major expenditures are planned.
157
City of South Bend, Indiana 2020 Budget
Fund 291 - Indiana River Rescue
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 75,600 100,590 111,870 74,960 90,000 98,000 105,000 105,000 105,000 (21,870) -20%
Interest Earnings 1,339 2,726 5,800 2,584 2,317 2,416 2,591 2,769 2,948 (3,483) -60%
Donations - - 24,945 24,945 - - - - - (24,945) -100%
Other Income - 5,152 - - - - - - - - -
Total Revenue 76,939 108,468 142,615 102,489 92,317 100,416 107,591 107,769 107,948 (50,298) -35%
Expenditures by Type
Personnel
Salaries & Wages 3,000 3,000 13,000 462 3,000 3,000 3,000 3,000 3,000 (10,000) -77%
Fringe Benefits 777 - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0%
Total Personnel 3,777 3,000 15,500 462 5,500 5,500 5,500 5,500 5,500 (10,000) -65%
Supplies 16,299 13,277 43,745 4,628 18,500 18,500 18,500 18,500 18,500 (25,245) -58%
Services & Charges
Printing & Advertising - - 1,000 890 1,300 1,300 1,300 1,300 1,300 300 30%
Education & Training 4,289 2,054 11,000 7,007 9,000 9,000 9,000 9,000 9,000 (2,000) -18%
Travel 5,629 9,845 14,500 705 15,000 15,000 16,000 16,000 16,000 500 3%
Repairs & Maintenance 65,298 21,764 49,520 7,520 43,000 43,000 43,000 43,000 43,000 (6,520) -13%
Other Services & Charges - 600 - - - - - - - - -
Total Services & Charges 75,215 34,264 76,020 16,122 68,300 68,300 69,300 69,300 69,300 (7,720) -10%
Total Expenditures 95,291 50,541 135,265 21,211 92,300 92,300 93,300 93,300 93,300 (42,965) -32%
Net Surplus / (Deficit) (18,352) 57,927 7,350 81,278 17 8,116 14,291 14,469 14,648
Beginning Cash Balance 141,771 123,859 181,646 188,996 189,013 197,129 211,420 225,889 Cash Reserves Target
Cash Adjustments 440 (141) - - - - - -
Ending Cash Balance 123,859 181,646 188,996 189,013 197,129 211,420 225,889 240,537
Cash Reserves Target 23,823 12,635 33,816 23,075 23,075 23,325 23,325 23,325
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically 2-4 schools a year,
each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of instructors are comprised of South Bend
Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and it's unique "L" shaped dam, and the East Race Waterway. The East
Race Waterway is a 2000' run which winds through the heart of the city. It has been the site of many U.S. Olympic trials and World Class kayak events. It allows for realistic but controlled training in
river rescue, what is now formally known as the premier training ground for "Swiftwater rescue." Class lectures will provide a background in theory and concepts that enables students to go directly to the
water. Students become familiar with such equipment as inflatable boats, outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of our teaching sites have actual accident histories.
This fund collects tuition fees for students attending the Indiana River Rescue School. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the maintenance and repair of rescue equipment and the wages for the instructors. No major expenditures are planned.
158
City of South Bend, Indiana 2020 Budget
Fund 292 - Police Grants
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Expenditures by Type
Services & Charges
Other Services & Charges 28,178 21,735 - - - - - - - - -
Total Expenditures 28,178 21,735 - - - - - - - - -
Net Surplus / (Deficit)(28,178) (21,735) - - - - - - -
Beginning Cash Balance 76,628 48,451 26,716 26,716 26,716 26,716 26,716 26,716 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 48,451 26,716 26,716 26,716 26,716 26,716 26,716 26,716
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 294 - Regional Police Academy
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 19,075 21,192 23,525 17,475 20,000 20,000 20,000 20,000 20,000 (3,525) -15%
Interest Earnings 775 1,711 2,580 1,259 1,240 1,225 1,209 1,193 1,177 (1,340) -52%
Other Income 50 - 175 175 - - - - - (175) -100%
Total Revenue 19,900 22,903 26,280 18,909 21,240 21,225 21,209 21,193 21,177 (5,040) -19%
Expenditures by Type
Supplies 765 190 1,500 - 1,500 1,500 1,500 1,500 1,500 - 0%
Services & Charges
Education & Training 3,150 6,150 10,000 157 10,000 10,000 10,000 10,000 10,000 - 0%
Travel - - 1,500 - 1,500 1,500 1,500 1,500 1,500 - 0%
Other Services & Charges 4,721 5,249 9,500 3,120 9,500 9,500 9,500 9,500 9,500 - 0%
Total Services & Charges 7,871 11,399 21,000 3,278 21,000 21,000 21,000 21,000 21,000 - 0%
Total Expenditures 8,637 11,589 22,500 3,278 22,500 22,500 22,500 22,500 22,500 - 0%
Net Surplus / (Deficit) 11,264 11,314 3,780 15,632 (1,260) (1,275) (1,291) (1,307) (1,323)
Beginning Cash Balance 75,941 87,473 98,680 102,460 101,200 99,925 98,634 97,327 Cash Reserves Target
Cash Adjustments 268 (108) - - - - - -
Ending Cash Balance 87,473 98,680 102,460 101,200 99,925 98,634 97,327 96,004
Cash Reserves Target 2,159 2,897 5,625 5,625 5,625 5,625 5,625 5,625
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The enforcement courses are offered to other police departments who pay a fee to attend the training. This fund also receives revenue from interest earned on the fund's cash balance.
There are no major expenditures planned for this fund.
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the revenue and expenditures related to specific Federal Grants. Federal Grant revenue and expenditures are now tracked in Fund #295.
There isn't a source of revenue at this time. Per the grant restrictions, no interest is earned on the cash balance in this fund.
There are no planned expenditures at this time.
25% of Annual expenditures
This fund was established to fund the cost of course material and instructors at the South Bend Police Academy.
159
City of South Bend, Indiana 2020 Budget
Fund 295 - COPS MORE Grant
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 18,344 101,310 224,489 - - - - - - (224,489) -100%
Fines, Forfeitures, and Fees 9,840 12,766 10,000 5,132 10,000 10,000 10,000 10,000 10,000 - 0%
Donations - - 6,800 2,050 - - - - - (6,800) -100%
Other Income 44,776 14,012 23,000 1,949 20,000 - - - - (3,000) -13%
Interest Earnings 1,606 2,278 4,030 2,081 1,265 1,380 1,496 1,614 1,733 (2,765) -69%
Total Revenue 74,566 130,367 268,319 11,212 31,265 11,380 11,496 11,614 11,733 (237,054) -88%
Expenditures by Type
Supplies 43,075 19,215 168,554 34,449 47,000 2,000 2,000 2,000 2,000 (121,554) -72%
Services & Charges
Education & Training - - 300 300 - - - - - (300) -100%
Other Services & Charges 133,759 43,835 58,050 23,326 45,000 - - - - (13,050) -22%
Total Services & Charges 133,759 43,835 58,350 23,626 45,000 - - - - (13,350) -23%
Capital - - 80,000 - - - - - - (80,000) -100%
Total Expenditures 176,834 63,050 306,904 58,074 92,000 2,000 2,000 2,000 2,000 (214,904) -70%
Net Surplus / (Deficit) (102,268) 67,316 (38,585) (46,862) (60,735) 9,380 9,496 9,614 9,733
Beginning Cash Balance 237,007 135,365 202,528 163,943 103,208 112,588 122,084 131,698 Cash Reserves Target
Cash Adjustments 626 (153) - - - - - -
Ending Cash Balance 135,365 202,528 163,943 103,208 112,588 122,084 131,698 141,431
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 299 - Police Federal Drug Enforcement
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Shared Revenues 1,823 6,201 50,000 - 5,000 5,000 5,000 5,000 5,000 (45,000) -90%
Intergov./ Grants 50,000 - - - - - - - - - -
Interest Earnings 2,048 2,654 3,130 1,802 1,366 1,091 813 531 246 (1,764) -56%
Other Income - 36,436 - - - - - - - - -
Total Revenue 53,871 45,291 53,130 1,802 6,366 6,091 5,813 5,531 5,246 (46,764) -88%
Expenditures by Type
Supplies 34,337 - 6,000 - 6,000 6,000 6,000 6,000 6,000 - 0%
Other Services & Charges 16,372 - - - - - - - - - -
Capital 98,491 22,100 45,000 43,499 45,000 22,500 22,500 22,500 22,500 - 0%
Total Expenditures 149,201 22,100 51,000 43,499 51,000 28,500 28,500 28,500 28,500 - 0%
Net Surplus / (Deficit) (95,329) 23,191 2,130 (41,696) (44,634) (22,409) (22,687) (22,969) (23,254)
Beginning Cash Balance 226,058 130,729 153,920 156,050 111,416 89,007 66,320 43,351 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 130,729 153,920 156,050 111,416 89,007 66,320 43,351 20,097
Cash Reserves Target 37,300 5,525 12,750 12,750 7,125 7,125 7,125 7,125
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training.
In recent years, this fund has been used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend Police Boxing Club.
This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to value peaceful and positive ways to resolve
differences and frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The PAL program is being expanded in 2020, with more funding
budgeted in the Police Department's budget in the General Fund (#101). 2019 Capital - $80,000 for 3D crime scene equipment.
This fund's revenue stream is not a steady flow. It is dependent upon the processing and release of funds from the Fed for seized assets in drug activities. This fund also receives revenue from interest
earned on the fund's cash balance.
No reserve requirement -
Grant fund - spend down to
zero
25% of Annual expenditures
This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and training.
This fund was established to track Federal Grants received for specific purposes outlined in each grant. In
recent years, this fund has also been used to track donations and their associated expenditures.
This fund recives revenue from various Federal and State Grants. The Community-Oriented Policing Services
(COPS) Office of the Department of Justice offers grants through the Making Officer Redeployment Effective
(MORE) program. The cash balance results from funds received from the grants along with impound towing
fees.
160
City of South Bend, Indiana 2020 Budget
Fund 350 - 2018 Fire Station #9 Debt Service
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interfund Transfers In - - 321,707 151,416 341,231 345,306 344,156 342,856 341,331 19,524 6%
Total Revenue --321,707 151,416 341,231 345,306 344,156 342,856 341,331 19,524 6%
Expenditures by Type
Debt Service
Principal - - 170,000 75,000 195,000 205,000 210,000 215,000 220,000 25,000 15%
Interest & Fees - - 151,707 76,416 146,231 140,306 134,156 127,856 121,331 (5,476) -4%
Total Expenditures --321,707 151,416 341,231 345,306 344,156 342,856 341,331 19,524 6%
Net Surplus / (Deficit)---------
Beginning Cash Balance - - - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance --------
Fund Purpose:
Explanation of Revenue Sources:Explanation of Expenditures and Significant Changes/Variances:
Fund 451 - 2018 Fire Station #9 Bond Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Debt Proceeds - 5,005,758 - - - - - - - - -
Interest Earnings - 55,108 40,380 30,839 3,854 3,902 3,950 3,999 4,049 (36,526) -90%
Total Revenue -5,060,866 40,380 30,839 3,854 3,902 3,950 3,999 4,049 (36,526) -90%
Expenditures by Type
Bond Issuance Costs - 138,575 - - - - - - - - -
Capital - 1,420,290 3,232,757 2,054,101 - - - - - (3,232,757) -100%
Total Expenditures -1,558,865 3,232,757 2,054,101 -----(3,232,757) -100%
Net Surplus / (Deficit)-3,502,001 (3,192,377) (2,023,261) 3,854 3,902 3,950 3,999 4,049
Beginning Cash Balance - - 3,502,969 310,592 314,446 318,348 322,298 326,297 Cash Reserves Target
Cash Adjustments - 968 - - - - - -
Ending Cash Balance -3,502,969 310,592 314,446 318,348 322,298 326,297 330,346
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures:
No reserve requirement
No reserve requirement -
Bond capital fund
Construction of Fire Station 9 was completed in 2019. The
new station was constructed at the corner of Mishawaka
Avenue and 21st Street and will house Engine 9, Medic 9, Boat
2, and accommodate up to seven assigned firefighters per day.
The remaining bond capital proceeds will be used to construct
an additional classroom building on the grounds of the Luther
J Taylor Sr. Fire Training Center. It will be an approximately
3,000 square foot building and will house a rugged, divisible
classroom with the capacity for 100 personnel and additional
training props and storage areas.
The par amount of the General Obligation Bonds, Series 2018
was $5,045,000 with a premium of $37,316. The bonds were
closed on March 29, 2018 with a net interest rate of 3.065%.
The net proceeds after bond issuance costs were $4,864,008.
This amount was deposited into this fund to be used towards
the approved capital projects.
This fund is used to pay for the semi-annual payment of debt service principal and interest to the bondholders for the General Obligation Bonds, Series 2018 (debt schedule #168). The bonds were issued
to fund the replacement of Fire Station #9 and addition of a classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. The par amount of the General Obligation Bonds, Series
2018 was $5,045,000 with a premium of $37,316. The bonds were closed on March 29, 2018 with a net interest rate of 3.065%.
This fund is used to track the expenditures of the proceeds from the General Obligation Bonds, Series 2018. The bonds were issued to fund the replacement of Fire Station #9 and addition of a
classroom building on the grounds of the Luther J Taylor Sr. Fire Training Center. Payment of debt service principal and interest to the bondholders will be recorded in the 2018 Fire Station #9 Bond
Debt Service Fund (#350). Bond issuance costs were recorded in this fund per Ordinance 10576-18 section VII-(a).
This fund receives interfund transfers from the Fire Department Capital Fund
(#287) in the amount of the debt service payments.
The final bond payment is due 1/15/38.
161
City of South Bend, Indiana 2020 Budget
Fund 701 - Fire Pension
Fund Type Trust & Agency Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Shared Revenues 4,920,712 4,475,669 5,212,638 2,235,497 4,900,000 5,100,000 5,000,000 5,000,000 5,000,000 (312,638) -6%
Interest Earnings 3,161 7,439 7,300 1,644 6,502 6,380 6,070 5,906 5,739 (798) -11%
Other Income 1,889 9,010 - - - - - - - - -
Total Revenue 4,925,762 4,492,118 5,219,938 2,237,141 4,906,502 5,106,380 5,006,070 5,005,906 5,005,739 (313,436) -6%
Expenditures by Type
Personnel
Salaries & Wages 4,625,409 4,636,193 5,105,307 2,215,237 4,791,361 5,108,392 5,023,392 5,011,392 5,011,392 (313,946) -6%
Total Personnel 4,625,409 4,636,193 5,105,307 2,215,237 4,791,361 5,108,392 5,023,392 5,011,392 5,011,392 (313,946) -6%
Supplies 10 67 300 - 100 100 100 100 100 (200) -67%
Services & Charges
Professional Services 3,000 3,202 5,000 4,000 6,000 6,000 6,000 6,000 6,000 1,000 20%
Travel - - 350 - 350 350 350 350 350 - 0%
Other Services & Charges 887 919 1,500 613 1,500 1,500 1,500 1,500 1,500 - 0%
Total Services & Charges 3,887 4,121 6,850 4,613 7,850 7,850 7,850 7,850 7,850 1,000 15%
Total Expenditures 4,629,305 4,640,381 5,112,457 2,219,850 4,799,311 5,116,342 5,031,342 5,019,342 5,019,342 (313,146) -6%
Net Surplus / (Deficit)296,457 (148,263) 107,481 17,291 107,191 (9,962) (25,272) (13,436) (13,603)
Beginning Cash Balance 167,278 464,746 315,853 423,334 530,525 520,563 495,291 481,855 Cash Reserves Target
Cash Adjustments 1,011 (629) - - - - - -
Ending Cash Balance 464,746 315,853 423,334 530,525 520,563 495,291 481,855 468,252
Cash Reserves Target 462,931 464,038 511,246 479,931 511,634 503,134 501,934 501,934
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 702 - Police Pension
Fund Type Trust & Agency Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Shared Revenues 6,204,179 6,223,858 6,347,700 3,057,891 6,347,700 6,347,700 6,347,700 6,347,700 6,347,700 - 0%
Interest Earnings 6,279 14,743 14,180 4,806 12,428 18,302 26,479 36,989 49,861 (1,752) -12%
Other Income 14,811 4,124 3,500 2,224 8,000 8,000 8,000 8,000 8,000 4,500 129%
Total Revenue 6,225,269 6,242,725 6,365,380 3,064,920 6,368,128 6,374,002 6,382,179 6,392,689 6,405,561 2,748 0%
Expenditures by Type
Personnel
Salaries & Wages 6,128,167 6,175,699 6,413,985 3,356,160 6,229,288 5,882,666 5,702,856 5,523,049 5,343,246 (184,697) -3%
Fringe Benefits 683 261 3,717 - 3,717 3,717 3,717 3,717 3,717 - 0%
Total Personnel 6,128,850 6,175,960 6,417,702 3,356,160 6,233,005 5,886,383 5,706,573 5,526,766 5,346,963 (184,697) -3%
Supplies - - 800 - - - - - - (800) -100%
Services & Charges
Professional Services 3,000 3,200 5,500 4,000 6,500 6,500 6,500 6,500 6,500 1,000 18%
Travel - - 500 - 500 500 500 500 500 - 0%
Other Services & Charges 973 979 1,400 646 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 3,973 4,179 7,400 4,646 8,400 8,400 8,400 8,400 8,400 1,000 14%
Total Expenditures 6,132,823 6,180,140 6,425,902 3,360,805 6,241,405 5,894,783 5,714,973 5,535,166 5,355,363 (184,497) -3%
Net Surplus / (Deficit)92,446 62,585 (60,522) (295,885) 126,723 479,219 667,206 857,523 1,050,198
Beginning Cash Balance 791,162 886,366 947,846 887,324 1,014,047 1,493,266 2,160,472 3,017,995 Cash Reserves Target
Cash Adjustments 2,758 (1,105) - - - - - -
Ending Cash Balance 886,366 947,846 887,324 1,014,047 1,493,266 2,160,472 3,017,995 4,068,193
Cash Reserves Target 613,282 618,014 642,590 624,141 589,478 571,497 553,517 535,536
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the operation of a pension plan for former Police Department employees and receives reimbursement from the State of Indiana.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash
balance when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired officers or surviving spouses and for death benefits paid out. After 2020, there will be no 1977 convertees.
10% of Annual expenditures
This fund accounts for the operation of a pension plan for former Fire Department employees and receives reimbursement from the State of Indiana. Retiree health insurance payments are not paid
through this fund; this cost is not reimbursed by the state. Retiree health payments are paid through the regular Fire Department budget.
Pension relief payments are received from the state in arrears based on costs incurred in the prior year. Payments are typically received in June and September. This fund can have a negative cash balance
when it is waiting to be reimbursed by the State. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the pension payments to retired firefighters or surviving spouses and for death benefits paid out. For the year 2020, there are no scheduled DROP (deferred retirement option
plan) payments.
10% of Annual expenditures
162
City of South Bend, Indiana 2020 Budget
Fund 705 - Police K-9 Unit
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 26 51 60 27 4 4 5 5 5 (56) -93%
Donations - - 2,000 - - - - - - (2,000) -100%
Total Revenue 26 51 2,060 27 4 4 5 5 5 (2,056) -100%
Expenditures by Type
Services & Charges
Other Services & Charges - 601 2,020 - 2,020 - - - - - 0%
Total Expenditures - 601 2,020 - 2,020 - - - - - 0%
Net Surplus / (Deficit)26 (550) 40 27 (2,016) 4 5 5 5
Beginning Cash Balance 2,853 2,889 2,335 2,375 359 363 368 373 Cash Reserves Target
Cash Adjustments 9 (4) - - - - - -
Ending Cash Balance 2,889 2,335 2,375 359 363 368 373 378
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
The donations are to be spent on supplies or services directly related to the Police K-9 unit. In
recent years, this fund has not been used so the cash balance is growing.
This funds receives donations for the Police K-9 unit. This fund also receives revenue from
interest earned on the fund's cash balance.
This fund was established to account for donations for the Police K-9 unit and track
expenditures of those funds.
163
City of South Bend, Indiana 2020 Budget
VENUES, PARKS & ARTS FUNDS
164
City of South Bend, Indiana 2020 Budget
Fund 201 - Parks & Recreation
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 9,033,731 9,591,899 10,250,397 5,418,668 9,340,797 9,499,591 9,661,084 9,825,322 9,992,352 (909,600) -9%
Intergov./ Shared Revenues 791,778 842,315 890,592 432,043 845,000 845,000 845,000 845,000 845,000 (45,592) -5%
Intergov./ Grants - 746,101 4,283,899 1,396,325 - - - - - (4,283,899) -100%
Charges for Services 1,835,527 1,715,313 2,698,780 1,140,217 3,036,794 3,036,794 3,036,794 3,036,794 3,036,794 338,014 13%
Interest Earnings 22,651 82,586 126,000 73,314 87,861 21,718 5,676 - - (38,139) -30%
Donations 1,500 81,500 1,714,670 1,448,400 1,215,000 565,000 565,000 565,000 120,000 (499,670) -29%
Other Income 914,342 337,727 319,849 152,204 82,500 82,500 82,500 82,500 82,500 (237,349) -74%
Interfund Transfers In 2,040,354 2,345,846 410,867 207,820 800,000 800,000 800,000 800,000 800,000 389,133 95%
Total Revenue 14,639,882 15,743,288 20,695,054 10,268,990 15,407,952 14,850,603 14,996,054 15,154,616 14,876,646 (5,287,102) -26%
Expenditures by Division
Parks Administration 1,404,091 1,259,102 1,749,190 882,362 1,514,423 1,688,395 1,717,610 1,739,561 1,762,754 (234,767) -13%
Parks Maintenance 6,437,336 6,304,034 10,371,469 2,955,180 6,685,118 6,935,125 6,829,893 6,976,570 7,064,633 (3,686,351) -36%
Golf Courses 1,409,068 1,416,310 1,720,065 691,452 1,550,027 1,604,897 1,620,261 1,605,017 1,584,754 (170,038) -10%
Recreation 2,008,072 1,911,046 3,288,602 1,307,108 3,146,517 3,208,003 3,270,776 3,272,425 3,228,509 (142,085) -4%
Potawatomi Zoo 705,715 712,660 700,000 350,000 700,000 700,000 700,000 600,000 400,000 - 0%
Potawatomi Greenhouse 37,710 43,692 46,527 38,404 45,104 46,017 46,153 46,684 47,222 (1,423) -3%
Marketing & Events 746,809 803,874 1,034,594 440,239 1,266,763 1,296,818 1,320,184 1,344,965 1,370,063 232,169 22%
Regional Cities Grant 195,060 1,196,285 3,608,655 1,121,771 - - - - - (3,608,655) -100%
Pokagon Band Donation - - 2,225,000 1,695,432 - - - - - (2,225,000) -100%
Leighton Foundation Grant - - 1,000,000 - 500,000 - - - - (500,000) -50%
Total Expenditures 12,943,862 13,647,003 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Expenditures by Type
Personnel
Salaries & Wages 5,461,667 5,399,492 6,040,224 2,729,661 6,247,884 6,386,925 6,476,310 6,573,475 6,672,441 207,660 3%
Health Insurance 1,320,977 1,307,190 860,676 401,067 1,114,598 1,181,798 1,248,998 1,325,798 1,402,598 253,922 30%
Fringe Benefits 959,655 964,026 1,033,385 487,250 1,102,806 1,129,043 1,145,510 1,163,466 1,181,760 69,421 7%
Total Personnel 7,742,299 7,670,708 7,934,285 3,617,978 8,465,288 8,697,766 8,870,818 9,062,739 9,256,799 531,003 7%
Supplies 886,640 998,555 1,613,196 576,268 1,514,963 1,503,293 1,529,276 1,557,855 1,557,855 (98,233) -6%
Services & Charges
Professional Services 197,885 423,466 774,718 233,999 135,909 135,909 135,909 135,909 135,909 (638,809) -82%
Printing & Advertising 72,889 37,141 150,377 60,120 261,929 261,295 261,030 261,414 261,792 111,552 74%
Utilities 657,499 651,921 792,400 317,277 674,112 703,433 734,925 768,789 778,894 (118,288) -15%
Education & Training 7,283 10,086 44,899 8,035 34,500 34,500 34,500 34,500 34,500 (10,399) -23%
Travel 16,209 12,131 31,925 8,434 28,500 28,500 28,500 28,500 28,500 (3,425) -11%
Repairs & Maintenance 869,863 415,648 797,057 226,413 401,510 490,360 493,641 497,087 497,087 (395,547) -50%
Interfund Allocations 1,213,673 1,064,472 1,672,261 836,113 1,421,220 1,599,316 1,619,065 1,636,605 1,655,316 (251,041) -15%
Debt Service
Principal 265,309 359,864 514,878 265,609 516,346 490,549 272,832 184,936 41,169 1,468 0%
Interest & Fees 19,957 24,972 47,646 31,203 50,033 36,029 22,990 12,103 5,329 2,387 5%
Grants & Subsidies 648,009 691,626 715,000 365,000 715,000 715,000 715,000 615,000 415,000 - 0%
Other Services & Charges 346,346 443,831 1,261,314 325,620 688,642 783,305 786,391 789,785 789,785 (572,672) -45%
Total Services & Charges 4,314,923 4,135,158 6,802,475 2,677,821 4,927,701 5,278,196 5,104,783 4,964,628 4,643,281 (1,874,774) -28%
Capital - 842,582 9,394,146 2,609,882 500,000 - - - - (8,894,146) -95%
Total Expenditures 12,943,862 13,647,003 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Net Surplus / (Deficit) 1,696,020 2,096,285 (5,049,048) 787,041 - (628,652) (508,823) (430,606) (581,289)
Beginning Cash Balance 4,490,441 6,210,755 8,298,306 3,249,258 3,249,258 2,620,606 2,111,783 1,681,177 Cash Reserves Target
Cash Adjustments 24,294 (8,735) - - - - - -
Ending Cash Balance 6,210,755 8,298,306 3,249,258 3,249,258 2,620,606 2,111,783 1,681,177 1,099,888
Cash Reserves Target 3,235,965 3,411,751 6,436,026 3,851,988 3,869,814 3,876,219 3,896,306 3,864,484
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund's main source of revenue is property taxes. This fund also receives auto excise and commercial vehicle excise tax (intergovernmental shared revenues). Additional revenue is derived from
charges for services such as pavilion rental, golf course fees, concessions, and fees for camps, leagues, fitness centers, and special events. In 2019, this fund received a donation of $450,000 from the
Pokagon Band. It will be received annually through 2023. The Regional Cities Grant of $5 million dollars is expected to be completed in 2019. In 2019, VPA received $1,000,000 from the Leighton
Foundation. Interfund transfers from the EDIT Fund (#408) help subsidize the Parks operations. Revenue will decrease in 2020 due to the completion of the $5 million Regional Cities Grant in 2019,
decrease in Donations and the decrease in estimated Property Tax receipts due to circuit breaker property tax reform.
This fund accounts for the operation of the Parks & Recreation side of South Bend Venues, Parks & Arts (VPA). The purpose is to provide quality spaces, places, and experiences within the City. There
are several operational divisions within the department: Administration, Maintenance, Golf, Recreation, and Experience/Marketing. There are three capital/special project divisions: Regional Cities
Grant, Pokagon Band Donation, and Leighton Foundation Grant.
Capital Projects - In 2019, capital expenditures reflect the use of the Regional Cities, Leighton Foundation, and Pokagon Band funds for the Howard Park renovation project. In 2020, the decrease in
capital expenditures reflects the substantial completion of the Howard Park renovation project and the use of the noted grants and donations. The decrease in professional services is primarily due to the
decrease in engineering and architectural fees related to the Howard Park project. Service Contract - Parks pays a for a portion of the service contract with DTSB (Downtown South Bend, Inc.) for the
maintenance of the streetscapes and sidewalks downtown. From 2019 to 2020, $347K of the cost of the service contract with DTSB was moved to the County Option Income Tax (COIT) Fund (#404),
leaving $358K in this fund. Personnel - The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is
increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020. Two new positions will be added in 2020: additional Manager-Park Grounds and Youth Engagement
Coordinator (this position will oversee the Youth Employment Program and its expansion). Accounting Change - In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital
Fund (#405) were discontinued and the activity formerly appearing in them is represented in the Parks & Recreation Fund (#201). This will allow for better reporting and more efficient use of funds.
165
City of South Bend, Indiana 2020 Budget
Parks & Recreation Historical Budget Summary - Fund 201, 203, & 405
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Historical Revenue by Fund
201 Parks & Recreation 14,639,882 15,743,288 20,695,054 10,268,990 15,407,952 14,850,603 14,996,054 15,154,616 14,876,646 (5,287,102) -26%
203 Recreation Nonreverting 949,896 995,799 - - - - - - - - -
405 Park Nonreverting Capital 270,952 33,465 - - - - - - - - -
Total Revenue 15,860,730 16,772,552 20,695,054 10,268,990 15,407,952 14,850,603 14,996,054 15,154,616 14,876,646 (5,287,102) -26%
Revenue by Type
Property Taxes 9,033,731 9,591,899 10,250,397 5,418,668 9,340,797 9,499,591 9,661,084 9,825,322 9,992,352 (909,600) -9%
Intergov./ Shared Revenues 791,778 842,315 890,592 432,043 845,000 845,000 845,000 845,000 845,000 (45,592) -5%
Intergov./ Grants - 746,101 4,283,899 1,396,325 - - - - - (4,283,899) -100%
Charges for Services 2,727,433 2,692,400 2,698,780 1,140,217 3,036,794 3,036,794 3,036,794 3,036,794 3,036,794 338,014 13%
Interest Earnings 32,311 99,300 126,000 73,314 87,861 21,718 5,676 - - (38,139) -30%
Donations 131,200 111,123 1,714,670 1,448,400 1,215,000 565,000 565,000 565,000 120,000 (499,670) -29%
Other Income 918,924 343,567 319,849 152,204 82,500 82,500 82,500 82,500 82,500 (237,349) -74%
Interfund Transfers In 2,225,354 2,345,846 410,867 207,820 800,000 800,000 800,000 800,000 800,000 389,133 95%
Total Revenue 15,860,730 16,772,552 20,695,054 10,268,990 15,407,952 14,850,603 14,996,054 15,154,616 14,876,646 (5,287,102) -26%
Historical Expenditures by Fund
Parks & Recreation (#201)12,943,862 13,647,003 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Recreation Nonreverting (#203) 975,364 1,780,445 - - - - - - - - -
Park Nonreverting Capital (#405) 404,956 210,170 - - - - - - - - -
Total Expenditures 14,324,182 15,637,617 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Expenditures by Dept
Parks Administration 1,404,091 1,259,102 1,749,190 882,362 1,514,423 1,688,395 1,717,610 1,739,561 1,762,754 (234,767) -13%
Parks Maintenance 6,723,887 6,509,835 10,371,469 2,955,180 6,685,118 6,935,125 6,829,893 6,976,570 7,064,633 (3,686,351) -36%
Golf Courses 1,527,473 1,420,678 1,720,065 691,452 1,550,027 1,604,897 1,620,261 1,605,017 1,584,754 (170,038) -10%
Recreation 2,924,112 3,546,782 3,288,602 1,307,108 3,146,517 3,208,003 3,270,776 3,272,425 3,228,509 (142,085) -4%
Potawatomi Zoo 705,715 712,660 700,000 350,000 700,000 700,000 700,000 600,000 400,000 - 0%
Potawatomi Greenhouse 37,710 43,692 46,527 38,404 45,104 46,017 46,153 46,684 47,222 (1,423) -3%
Marketing & Events 806,134 948,583 1,034,594 440,239 1,266,763 1,296,818 1,320,184 1,344,965 1,370,063 232,169 22%
Regional Cities Grant 195,060 1,196,285 3,608,655 1,121,771 - - - - - (3,608,655) -100%
Pokagon Band Donation - - 2,225,000 1,695,432 - - - - - (2,225,000) -100%
Leighton Foundation Grant - - 1,000,000 - 500,000 - - - - (500,000) -50%
Total Expenditures 14,324,182 15,637,617 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Expenditures by Type
Personnel
Salaries & Wages 5,780,581 5,703,819 6,040,224 2,729,661 6,247,884 6,386,925 6,476,310 6,573,475 6,672,441 207,660 3%
Health Insurance 1,322,134 1,307,190 860,676 401,067 1,114,598 1,181,798 1,248,998 1,325,798 1,402,598 253,922 30%
Fringe Benefits 987,365 990,106 1,033,385 487,250 1,102,806 1,129,043 1,145,510 1,163,466 1,181,760 69,421 7%
Total Personnel 8,090,079 8,001,115 7,934,285 3,617,978 8,465,288 8,697,766 8,870,818 9,062,739 9,256,799 531,003 7%
Supplies 1,107,691 1,157,208 1,613,196 576,268 1,514,963 1,503,293 1,529,276 1,557,855 1,557,855 (98,233) -6%
Services & Charges
Professional Services 326,082 553,857 774,718 233,999 135,909 135,909 135,909 135,909 135,909 (638,809) -82%
Printing & Advertising 80,862 100,791 150,377 60,120 261,929 261,295 261,030 261,414 261,792 111,552 74%
Utilities 657,499 651,921 792,400 317,277 674,112 703,433 734,925 768,789 778,894 (118,288) -15%
Education & Training 10,013 16,940 44,899 8,035 34,500 34,500 34,500 34,500 34,500 (10,399) -23%
Travel 25,388 21,485 31,925 8,434 28,500 28,500 28,500 28,500 28,500 (3,425) -11%
Repairs & Maintenance 997,672 431,450 797,057 226,413 401,510 490,360 493,641 497,087 497,087 (395,547) -50%
Interfund Allocations 1,300,349 1,174,618 1,672,261 836,113 1,421,220 1,599,316 1,619,065 1,636,605 1,655,316 (251,041) -15%
Debt Service
Principal 265,309 359,864 514,878 265,609 516,346 490,549 272,832 184,936 41,169 1,468 0%
Interest & Fees 19,957 24,972 47,646 31,203 50,033 36,029 22,990 12,103 5,329 2,387 5%
Grants & Subsidies 648,009 691,626 715,000 365,000 715,000 715,000 715,000 615,000 415,000 - 0%
Other Services & Charges 519,987 642,039 1,261,314 325,620 688,642 783,305 786,391 789,785 789,785 (572,672) -45%
Interfund Transfers Out - 925,652 - - - - - - - - -
Total Services & Charges 4,851,127 5,595,215 6,802,475 2,677,821 4,927,701 5,278,196 5,104,783 4,964,628 4,643,281 (1,874,774) -28%
Capital 275,285 884,080 9,394,146 2,609,882 500,000 - - - - (8,894,146) -95%
Total Expenditures 14,324,182 15,637,617 25,744,102 9,481,949 15,407,952 15,479,255 15,504,877 15,585,222 15,457,935 (10,336,150) -40%
Net Surplus / (Deficit) 1,536,548 1,134,934 (5,049,048) 787,041 - (628,652) (508,823) (430,606) (581,289)
Beginning Cash Balance 5,609,296 7,173,618 8,298,306 3,249,258 3,249,258 2,620,606 2,111,783 1,681,177 Cash Reserves Target
Cash Adjustments 27,774 (10,247) - - - - - -
Ending Cash Balance 7,173,618 8,298,306 3,249,258 3,249,258 2,620,606 2,111,783 1,681,177 1,099,888
Cash Reserves Target 3,581,046 3,909,404 6,436,026 3,851,988 3,869,814 3,876,219 3,896,306 3,864,484
25% of Annual expenditures
In 2019, the Recreation Nonreverting Fund (#203) and the Park Nonreverting Capital Fund (#405) were discontinued. The activity formerly appearing in them is represented in the Parks & Recreation
Fund (#201). This will allow for better reporting and more efficient use of funds.
166
City of South Bend, Indiana 2020 Budget
Fund 273 - Morris PAC / Palais Royale Marketing
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 13,318 17,373 21,600 10,951 15,000 15,300 15,606 15,918 16,236 (6,600) -31%
Interest Earnings 421 1,025 1,500 709 566 514 466 421 380 (934) -62%
Total Revenue 13,739 18,398 23,100 11,661 15,566 15,814 16,072 16,339 16,616 (7,534) -33%
Expenditures by Type
Services & Charges
Printing & Advertising 5,673 16,083 30,000 1,434 20,000 20,000 20,000 20,000 20,000 (10,000) -33%
Total Expenditures 5,673 16,083 30,000 1,434 20,000 20,000 20,000 20,000 20,000 (10,000) -33%
Net Surplus / (Deficit) 8,067 2,315 (6,900) 10,227 (4,434) (4,186) (3,928) (3,661) (3,384)
Beginning Cash Balance 47,005 55,239 57,485 50,585 46,151 41,965 38,037 34,376 Cash Reserves Target
Cash Adjustments 168 (69) - - - - - -
Ending Cash Balance 55,239 57,485 50,585 46,151 41,965 38,037 34,376 30,992
Cash Reserves Target 1,418 4,021 7,500 5,000 5,000 5,000 5,000 5,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 274 - Morris PAC Self-Promotion
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services - 100,932 124,625 47,845 105,000 107,100 109,242 111,427 113,655 (19,625) -16%
Interest Earnings - 786 3,175 1,359 1,794 1,689 1,581 1,469 1,353 (1,381) -43%
Total Revenue - 101,718 127,800 49,204 106,794 108,789 110,823 112,896 115,008 (21,006) -16%
Expenditures by Type
Services & Charges
Professional Services - - 15,000 - 80,000 81,600 83,232 84,897 86,595 65,000 433%
Printing & Advertising - - 60,000 - 35,000 35,700 36,414 37,142 37,885 (25,000) -42%
Total Expenditures - - 75,000 - 115,000 117,300 119,646 122,039 124,480 40,000 53%
Net Surplus / (Deficit)- 101,718 52,800 49,204 (8,206) (8,511) (8,823) (9,143) (9,472)
Beginning Cash Balance - - 101,746 154,546 146,340 137,829 129,006 119,863 Cash Reserves Target
Cash Adjustments - 28 - - - - - -
Ending Cash Balance - 101,746 154,546 146,340 137,829 129,006 119,863 110,391
Cash Reserves Target - - 18,750 28,750 29,325 29,912 30,510 31,120
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Expenditures are for marketing and advertising for the Morris Performing Arts Center.
25% of Annual expenditures
25% of Annual expenditures
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 Marquee 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.
Revenue for this fund is collected through donations and sponsorships and used to assist with continued promotions of and within the Morris Complex. This fund also receives revenue from interest
earned on the fund's cash balance.
Expenditures are for advertisements and promotional services. The City is able to not only advertise on the local area digital billboards, but also secure sponsorships to help fund the advertising displayed
on them.
This fund was created to account for Self Promoter Events. Earnings on self-promoted events will be retained in this fund.
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.50 deposited into the General Fund (#101), $1.00 deposited into Morris PAC Self-Promotion
Fund (#274), and $1.00 deposited into Morris PAC Capital Fund (#416). This fund also receives revenue from interest earned on the fund's cash balance.
167
City of South Bend, Indiana 2020 Budget
Fund 312 - 2017 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes - 703,118 1,189,990 629,029 1,111,962 1,130,865 1,150,090 1,169,642 1,189,526 (78,028) -7%
Intergov./ Shared Revenues - 37,107 74,209 36,183 42,232 42,232 42,232 42,232 42,232 (31,977) -43%
Interest Earnings - 722 565 203 2,637 2,470 2,786 3,226 3,933 2,072 367%
Total Revenue - 740,947 1,264,764 665,415 1,156,831 1,175,567 1,195,108 1,215,100 1,235,691 (107,933) -9%
Expenditures by Type
Debt Service
Principal - 350,000 770,000 375,000 785,000 825,000 830,000 865,000 890,000 15,000 2%
Interest & Fees - 243,304 411,143 208,383 387,968 364,192 339,367 314,167 287,992 (23,175) -6%
Total Expenditures - 593,304 1,181,143 583,383 1,172,968 1,189,192 1,169,367 1,179,167 1,177,992 (8,175) -1%
Net Surplus / (Deficit)- 147,643 83,621 82,032 (16,137) (13,625) 25,741 35,933 57,699
Beginning Cash Balance - - 147,684 231,305 215,168 201,543 227,284 263,217 Cash Reserves Target
Cash Adjustments - 41 - - - - - -
Ending Cash Balance - 147,684 231,305 215,168 201,543 227,284 263,217 320,916
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 401 - Coveleski Stadium Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 41,814 29,082 43,500 - 30,000 30,000 30,000 30,000 30,000 (13,500) -31%
Interest Earnings 776 1,054 715 529 162 164 166 168 170 (553) -77%
Total Revenue 42,590 30,136 44,215 529 30,162 30,164 30,166 30,168 30,170 (14,053) -32%
Expenditures by Type
Services & Charges
Repairs & Maintenance 78,597 1,249 71,667 31,667 30,000 30,000 30,000 30,000 30,000 (41,667) -58%
Total Services & Charges 78,597 1,249 71,667 31,667 30,000 30,000 30,000 30,000 30,000 (41,667) -58%
Capital - 10,000 32,955 32,955 - - - - - (32,955) -100%
Total Expenditures 78,597 11,249 104,622 64,622 30,000 30,000 30,000 30,000 30,000 (74,622) -71%
Net Surplus / (Deficit)(36,007) 18,887 (60,407) (64,093) 162 164 166 168 170
Beginning Cash Balance 90,376 54,612 73,435 13,028 13,190 13,354 13,520 13,688 Cash Reserves Target
Cash Adjustments 243 (64) - - - - - -
Ending Cash Balance 54,612 73,435 13,028 13,190 13,354 13,520 13,688 13,858
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
No reserve requirement -
Capital fund - spend down to
zero
This fund is used to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend.
Revenues are in the form of compensation received by the City based on stadium attendance. Revenue estimates have been adjusted down to better reflect the actual amount received.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
This fund is used to collect a separate property tax levy and is used to pay for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Park District Bonds, Series A-K
(debt schedule #165).
The par amount of the 2017 Park District Bonds, Series A-K was $14,075,000. The bonds were closed on December 20, 2017 and have a net interest rate of 3.056%. The net proceeds after bond issuance
costs were $13,715,350. This amount was deposited into the 2017 Parks Bond Capital Fund (#471) to be used towards the approved capital projects.
This fund receives property tax revenue (distributions received in June and December) from a levy that was previously collected in Fund #313 for the College Football Hall of Fame debt service (final
payment February 1, 2018). This fund also receives a small portion of auto excise and commercial vehicle excise tax (intergovernmental shared revenues).
Debt service payments are due on January 15 and July 15. The first debt service payment was due July 15, 2018 and the final payment is due January 15, 2033. Property taxes are assumed to come in to cover
the debt service payments through the life of the bond.
Capital expenditures related to this bond are tracked in the 2017 Parks Bond Capital Fund (#471).
168
City of South Bend, Indiana 2020 Budget
Fund 416 - Morris Performing Arts Center Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 73,508 101,251 137,500 47,845 105,000 107,100 109,242 111,427 113,655 (32,500) -24%
Interest Earnings 5,951 7,145 9,240 4,533 3,354 3,049 2,519 2,258 2,021 (5,886) -64%
Total Revenue 79,459 108,396 146,740 52,378 108,354 110,149 111,761 113,685 115,676 (38,386) -26%
Expenditures by Type
Supplies 3,603 6,690 26,127 3,311 40,000 20,000 15,000 20,000 20,000 13,873 53%
Services & Charges
Repairs & Maintenance 46,383 63,882 119,335 3,895 55,000 75,000 100,000 75,000 75,000 (64,335) -54%
Total Services & Charges 46,383 63,882 119,335 3,895 55,000 75,000 100,000 75,000 75,000 (64,335) -54%
Capital 203,733 74,492 80,000 14,149 40,000 40,000 40,000 40,000 40,000 (40,000) -50%
Total Expenditures 253,719 145,063 225,462 21,355 135,000 135,000 155,000 135,000 135,000 (90,462) -40%
Net Surplus / (Deficit)(174,260) (36,667) (78,722) 31,023 (26,646) (24,851) (43,239) (21,315) (19,324)
Beginning Cash Balance 588,797 416,215 379,010 300,288 273,642 248,791 205,552 184,237 Cash Reserves Target
Cash Adjustments 1,677 (537) - - - - - -
Ending Cash Balance 416,215 379,010 300,288 273,642 248,791 205,552 184,237 164,914
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 450 - Palais Royale Historic Preservation
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 16,423 17,661 18,500 6,327 15,000 15,300 15,606 15,918 16,236 (3,500) -19%
Interest Earnings 896 2,107 2,523 1,326 229 174 121 72 88 (2,294) -91%
Total Revenue 17,319 19,768 21,023 7,653 15,229 15,474 15,727 15,990 16,324 (5,794) -28%
Expenditures by Type
Services & Charges
Repairs & Maintenance 627 - 111,967 31,537 35,000 20,000 20,000 20,000 15,000 (76,967) -69%
Total Expenditures 627 - 111,967 31,537 35,000 20,000 20,000 20,000 15,000 (76,967) -69%
Net Surplus / (Deficit)16,692 19,768 (90,944) (23,884) (19,771) (4,526) (4,273) (4,010) 1,324
Beginning Cash Balance 92,747 109,771 129,405 38,461 18,690 14,164 9,891 5,881 Cash Reserves Target
Cash Adjustments 332 (133) - - - - - -
Ending Cash Balance 109,771 129,405 38,461 18,690 14,164 9,891 5,881 7,205
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Repairs/improvements needed:
- Wall repairs (interior and exterior), including painting, light fixtures, etc.
No reserve requirement
No reserve requirement
This fund accounts for capital projects at the Morris Performing Arts Center (MPAC).
This fund receives revenue from a ticket surcharge. There is a ticket surcharge fee of $3.50 per ticket sold: $1.00 deposited into Morris PAC Capital Fund (#416), $1.50 deposited into the General Fund
(#101), and $1.00 deposited into Morris PAC Self-Promotion Fund (#274). This fund also receives revenue from interest earned on the fund's cash balance.
The Morris Performing Arts Center was re-opened in 2000 - Many of the assets throughout the building are coming to an end of their useful life and need replacement. The theatrical equipment is outdated
and needs to be upgraded to meet the requirements of the performances / acts renting the facility.
The Morris is getting ready to celebrate its 100 year anniversary in 2022 and is planning for major renovations. Funds will be raised, deposited, and expensed through the VPA Parks Foundation.
- Fire panel upgrade (current one is not compliant with new safety codes) - $20,000
- Security access control upgrade (system failure and antiquated equipment) - $20,000
- Rigging (batten fixes, rail fixes) - $25,000
- Soft goods (legs and borders need to be replaced - the existing ones are dry rotted) - $25,000
- Electrical cord upgrades - $5,000
- Miscellaneous and unexpected supplies, tools / equipment and services - $40,000
This fund was established to track the funding and expenditures for capital projects that preserve the historic character of the multimillion dollar Palais Royale Ballroom. There are no operational related
expenditures, such as personnel.
This fund receives a percent of catering and facility rental revenue received from functions held at the Palais (excluding not-for-profits). This fund also receives revenue from interest earned on the fund's
cash balance.
169
City of South Bend, Indiana 2020 Budget
Fund 453 - 2018 Zoo Bond Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - - 35,141 15,575 - - - - - (35,141) -100%
Total Revenue - - 35,141 15,575 - - - - - (35,141) -100%
Expenditures by Type
Capital
Land Improvements - - 3,300,000 1,487,990 - - - - - (3,300,000) -100%
Total Capital - - 3,300,000 1,487,990 - - - - - (3,300,000) -100%
Total Expenditures - - 3,300,000 1,487,990 - - - - - (3,300,000) -100%
Net Surplus / (Deficit)- - (3,264,859) (1,472,415) - - - - -
Beginning Cash Balance - - 3,264,859 - - - - - Cash Reserves Target
Cash Adjustments - 3,264,859 - - - - - -
Ending Cash Balance - 3,264,859 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 471 - 2017 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Debt Proceeds 14,081,478 - - - - - - - - - -
Interest Earnings - 186,252 260,530 141,089 - - - - - (260,530) -100%
Total Revenue 14,081,478 186,252 260,530 141,089 - - - - - (260,530) -100%
Expenditures by Type
Services & Charges
Professional Services 179,370 147,642 21,464 15,000 - - - - - (21,464) -100%
Bond Issuance Costs 13,150 - - - - - - - - - -
Total Services & Charges 192,520 147,642 21,464 15,000 - - - - - (21,464) -100%
Capital
Land Improvements - 731,628 12,574,832 1,854,924 - - - - - (12,574,832) -100%
Bldgs & Bldg Improve.- 223,823 164,571 - - - - - - (164,571) -100%
Total Capital - 955,451 12,739,403 1,854,924 - - - - - (12,739,403) -100%
Total Expenditures 192,520 1,103,093 12,760,867 1,869,924 - - - - - (12,760,867) -100%
Net Surplus / (Deficit)13,888,958 (916,841) (12,500,337) (1,728,834) - - - - -
Beginning Cash Balance - 13,888,958 12,975,703 475,366 475,366 475,366 475,366 475,366 Cash Reserves Target
Cash Adjustments - 3,586 - - - - - -
Ending Cash Balance 13,888,958 12,975,703 475,366 475,366 475,366 475,366 475,366 475,366
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
These are the various projects: Series A - Howard Park riverfront promenade, storm water habitat area | Series B - St. Louis Street parking and street upgrades (Howard Park) | Series C - Riverfront trail
upgrades - Colfax to Seitz Park | Series D - Riverfront trail upgrades - Howard Park to Farmer's Market | Series E - Riverfront trail upgrades - Miami to Twyckenham | Series F - Riverfront trail
upgrades - Seitz Park to Howard Park, Seitz Park parking | Series G - Seitz Park - AM General parking and plaza area, East Race promenade and bridge | Series H - Pinhook Park pavilion upgrade,
reconnect river flow to lagoon, playground and site improvements | Series I - Other Park Improvements - Park security, lighting, and storage - Restrooms modernization & ADA compliance | Series J -
Pinhook Park neighborhood connectivity | Series K - Future Projects - park acquisitions, partnerships, and build-outs
No reserve requirement -
Bond capital fund - spend
down to zero
Bond fund - spend down to
zero - no reserves
This fund is used to track the expenditures of the proceeds from the Economic Development Revenue Bonds, Series 2018. The bonds were issued to fund renovations at the Potawatomi Zoo. Debt
service principal and interest to the bondholders will be repaid by the Economic Development Income Tax (EDIT) Fund (#408) over 15 years, final payment due 2/1/34.
The par amount of the bonds was $3,440,000 with a premium of $346,189. The bonds were closed on November 1, 2018 with a net interest rate of 3.78%. The net proceeds after bond issuance costs
were $3,702,814. The cash adjustment in 2018 reflects the balance held by the escrow agent at the end of 2018 ($3,702,814 bonds proceeds + $1,999.13 interest earnings – $439,954.75 capital project
expenditures).
This bond was issued to finance the costs of the construction, expansion, renovation, equipping, furnishing and improving the Potawatomi Zoo, located at 500 Greenlawn Avenue. The capital project
includes the construction, equipping and furnishing of a new, modern visitor-centric front entrance building that will include a gift shop, universally accessible gathering plaza, public restrooms and a
separate, more secure entrance for field trips and group visits and that will double the Zoo’s education space, allowing for more classes, camps and educational experiences. Also included is completion
of various deferred maintenance improvements throughout the Zoo which will enhance the safety of visitors to the Zoo, staff and animals and necessary to maintain the Zoo’s accreditation, including,
without limitation, repair, replacement, renovation or enhancement of guest pathways and parking lots, animal holding and exhibit areas, HVAC improvements, roofs, patron fencing, animal
containment fencing and exhibitory, and electrical work throughout the Zoo.
This fund was established per the bond agreement in order to track the capital expenditures of the 2017 Parks Bond proceeds.
In 2017, the City of South Bend issued a Parks bond in the amount of $14,075,000 for certain improvements in connection with the MY SB Parks and Trails initiative. The bond closing date was
December 20, 2017. The bonds will be repaid over a period of 15 years with the first debt service payment due on July 15, 2018 and the final payment due on January 15, 2033. Debt service payments
are tracked in the 2017 Parks Bond Debt Service Fund (#312).
Net proceeds after bond issuance costs were deposited into this fund in the amount of $13,856,100. This fund also receives revenue from interest earned on the fund's cash balance.
170
City of South Bend, Indiana 2020 Budget
Fund 601 - Parking Garages
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Charges for Services 1,197,792 1,224,035 1,221,730 430,718 1,281,977 1,281,977 1,281,977 1,281,977 1,281,977 60,247 5%
Fines, Forfeitures, and Fees 60,034 65,553 55,700 28,428 62,000 62,000 62,000 62,000 62,000 6,300 11%
Interest Earnings 10,532 23,047 26,938 13,825 11,271 12,526 13,960 14,500 15,005 (15,667) -58%
Other Income 4,847 1,606 16,684 16,084 1,200 1,200 1,200 1,200 1,200 (15,484) -93%
Total Revenue 1,273,206 1,314,241 1,321,052 489,055 1,356,448 1,357,703 1,359,137 1,359,677 1,360,182 35,396 3%
Expenditures by Division
Parking Enforcement 119,360 264,600 150,158 138,340 81,470 81,559 81,650 81,743 81,838 (68,688) -46%
Main Street Garage 196,455 283,633 535,311 184,600 342,975 369,359 344,907 370,892 371,892 (192,336) -36%
Leighton Plaza Garage 516,763 376,898 689,987 227,725 445,887 477,967 503,699 535,131 536,583 (244,100) -35%
Wayne Street Garage 187,496 283,985 516,128 158,033 299,163 315,398 300,908 316,797 317,701 (216,965) -42%
Eddy Street Commons - - 15,000 - 11,000 11,000 11,000 11,000 11,000 (4,000) -27%
Total Expenditures 1,020,074 1,209,117 1,906,584 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,319,014 (726,089) -38%
Expenditures by Type
Supplies - 969 - - - - - - - - -
Services & Charges
Professional Services 704,986 1,001,178 751,883 550,722 500,000 500,000 500,000 500,000 500,000 (251,883) -34%
Utilities 26,020 97,488 120,605 55,456 86,296 88,022 89,782 91,577 93,409 (34,309) -28%
Repairs & Maintenance 240,925 59,093 540,347 72,483 315,000 315,000 315,000 315,000 315,000 (225,347) -42%
Interfund Allocations 40,356 40,944 49,026 24,504 84,199 87,261 87,382 88,986 90,605 35,173 72%
Other Services & Charges 7,787 9,444 17,551 5,533 5,000 5,000 60,000 60,000 60,000 (12,551) -72%
Total Services & Charges 1,020,074 1,208,148 1,479,412 708,699 990,495 995,283 1,052,164 1,055,563 1,059,014 (488,917) -33%
Capital
Bldgs & Bldg Improve.- - 417,172 - 180,000 250,000 180,000 250,000 250,000 (237,172) -57%
Machinery & Equipment - - 10,000 - 10,000 10,000 10,000 10,000 10,000 - 0%
Total Capital - - 427,172 - 190,000 260,000 190,000 260,000 260,000 (237,172) -56%
Total Expenditures 1,020,074 1,209,117 1,906,584 708,699 1,180,495 1,255,283 1,242,164 1,315,563 1,319,014 (726,089) -38%
Net Surplus / (Deficit) 253,132 105,124 (585,532) (219,643) 175,953 102,420 116,973 44,114 41,168
Beginning Cash Balance 968,528 1,225,253 1,329,185 743,653 919,606 1,022,026 1,138,999 1,183,113 Cash Reserves Target
Cash Adjustments 3,593 (1,192) - - - - - -
Ending Cash Balance 1,225,253 1,329,185 743,653 919,606 1,022,026 1,138,999 1,183,113 1,224,281
Cash Reserves Target 255,018 302,279 476,646 295,124 313,821 310,541 328,891 329,754
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the revenues and expenditures from the various parking garages owned by the City of South Bend. There are currently 1,484 stalls. Parking garage operations are under outside
contract with DTSB (Downtown South Bend, Inc.)
This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. Effective January 2017, the Common Council approved an increase in parking
garage rates and parking enforcement fines. It was the first increase in 13 years. There are plans to review increasing rates in 2020.
There are many capital improvement needs. Although expenditures for repairs and capital improvements decrease from 2019 to 2020, the City plans on addressing those needs across several years.
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City of South Bend, Indiana 2020 Budget
Fund 670 - Century Center
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Shared Revenues 1,275,000 1,275,000 1,275,000 637,500 1,275,000 1,275,000 1,025,000 775,000 500,000 - 0%
Charges for Services 2,959,959 3,157,588 3,207,730 1,474,655 3,590,320 3,625,504 3,661,039 3,696,930 3,733,178 382,590 12%
Interest Earnings - (6) 7 6 - - - - - (7) -100%
Other Income - 4,595 9,140 4,043 6,275 6,338 6,401 6,465 6,530 (2,865) -31%
Interfund Allocation Reimb - - 66,045 33,021 68,478 70,060 71,667 73,349 75,058 2,433 4%
Total Revenue 4,234,959 4,437,177 4,557,922 2,149,225 4,940,073 4,976,902 4,764,107 4,551,744 4,314,766 382,151 8%
Expenditures by Type
Personnel
Salaries & Wages 1,889,096 1,370,048 1,410,246 709,567 1,523,128 1,554,631 1,584,723 1,615,416 1,646,724 112,882 8%
Health Insurance 221,126 67,427 80,448 39,805 92,883 98,483 104,083 110,483 116,883 12,435 15%
Fringe Benefits 158,790 405,378 394,214 187,228 486,069 495,856 505,686 515,713 525,945 91,855 23%
Total Personnel 2,269,012 1,842,853 1,884,908 936,600 2,102,080 2,148,970 2,194,492 2,241,612 2,289,552 217,172 12%
Supplies 604,641 1,224,932 1,331,224 511,633 1,418,899 1,219,960 1,244,382 1,269,292 1,294,702 87,675 7%
Services & Charges
Professional Services 530,718 95,836 86,248 40,935 120,628 123,041 125,502 128,012 130,573 34,380 40%
Printing & Advertising 40,932 99 2,976 - - - - - - (2,976) -100%
Utilities 306,436 344,126 428,744 187,133 353,989 361,789 369,774 377,949 386,318 (74,755) -17%
Education & Training 1,851 299 - - - - - - - - -
Travel 22,497 - 2,000 - 1,000 1,020 1,040 1,061 1,082 (1,000) -50%
Repairs & Maintenance 50,482 56,990 162,005 39,656 101,000 82,400 84,048 85,729 87,443 (61,005) -38%
Interfund Allocations 95,946 - 162,380 81,192 169,544 185,772 185,543 187,061 188,695 7,164 4%
Insurance 37,560 90,112 54,611 30,330 57,047 58,188 59,352 60,539 61,750 2,436 4%
Other Services & Charges 114,331 518,552 530,034 236,950 579,589 591,181 603,005 615,065 627,365 49,555 9%
Interfund Transfers Out 82,167 85,909 268,227 - 93,939 97,217 100,688 104,254 107,819 (174,288) -65%
Total Services & Charges 1,282,920 1,191,923 1,697,225 616,195 1,476,736 1,500,608 1,528,952 1,559,670 1,591,045 (220,489) -13%
Total Expenditures 4,156,573 4,259,708 4,913,357 2,064,428 4,997,715 4,869,538 4,967,826 5,070,574 5,175,299 84,358 2%
Net Surplus / (Deficit) 78,386 177,469 (355,435) 84,798 (57,642) 107,364 (203,719) (518,830) (860,533)
Beginning Cash Balance 1,380,151 1,354,272 1,533,009 1,177,574 1,119,932 1,227,296 1,023,577 504,747 Cash Reserves Target
Cash Adjustments (104,265) 1,268 - - - - - -
Ending Cash Balance 1,354,272 1,533,009 1,177,574 1,119,932 1,227,296 1,023,577 504,747 (355,786)
Cash Reserves Target 1,039,143 1,064,927 1,228,339 1,249,429 1,217,385 1,241,957 1,267,644 1,293,825
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
In 2018, a new food & beverage management contract was signed with SMG (a company that specializes in venue management) - as a result, a portion of the staff were transferred to the City. The repair
and maintenance operation is handled by the City while the venue management is handled by SMG. The increase in health insurance is due to a one-time break in the health insurance cost per employee
in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2% from 2019 to 2020.
This fund accounts for the operating costs of Century Center, the City's convention center. The Century Center is a division of the Department of Venues, Parks & Arts.
This fund receives Hotel/Motel Tax and collects revenue for charges for services such as facility rent, catering, parking etc. Amount may change in years going forward. Charges for Services is expected to
increase over the years as new business is generated by the two new hotels that opened in downtown South Bend during 2018, along with the overall increasing economic impact. Revenue is forecasted to
increase at 1% per year.
172
City of South Bend, Indiana 2020 Budget
Fund 671 - Century Center Capital
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 866 2,026 12,130 6,401 10,000 10,000 10,000 10,000 10,000 (2,130) -18%
Interfund Transfers In - - 177,475 - - - - - - (177,475) -100%
Total Revenue 866 2,026 189,605 6,401 10,000 10,000 10,000 10,000 10,000 (179,605) -95%
Expenditures by Type
Services & Charges
Professional Services 1,500 4,800 66,124 - - - - - - (66,124) -100%
Total Services & Charges 1,500 4,800 66,124 - - - - - - (66,124) -100%
Capital
Bldgs & Bldg Improve.- 1,725 16,876 - - - - - - (16,876) -100%
Machinery & Equipment - 3,491 - - 20,000 20,000 20,000 20,000 20,000 20,000 -
Total Capital - 5,216 16,876 - 20,000 20,000 20,000 20,000 20,000 3,124 19%
Total Expenditures 1,500 10,016 83,000 - 20,000 20,000 20,000 20,000 20,000 (63,000) -76%
Net Surplus / (Deficit)(634) (7,989) 106,605 6,401 (10,000) (10,000) (10,000) (10,000) (10,000)
Beginning Cash Balance 865,986 865,353 857,363 963,968 953,968 943,968 933,968 923,968 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 865,353 857,363 963,968 953,968 943,968 933,968 923,968 913,968
Cash Reserves Target 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 672 - Century Center Energy Conservation Debt Service
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Taxes - 221,437 235,000 235,000 221,437 221,437 221,437 221,437 221,437 (13,563) -6%
Interest Earnings 51 36 3,650 1,235 1,200 1,200 1,200 1,200 1,200 (2,450) -67%
Other Income 110,907 110,049 104,510 53,109 95,720 88,057 80,242 72,268 64,132 (8,790) -8%
Interfund Transfers In 82,167 85,909 90,752 - 93,939 97,217 100,688 104,254 107,819 3,187 4%
Total Revenue 193,125 417,430 433,912 289,344 412,296 407,911 403,567 399,159 394,588 (21,616) -5%
Expenditures by Type
Debt Service
Principal 46,606 162,702 280,090 138,681 285,614 291,274 297,175 303,221 309,315 5,524 2%
Interest & Fees 144,691 143,034 136,334 68,880 125,482 115,437 105,192 94,738 84,073 (10,852) -8%
Total Expenditures 191,297 305,736 416,424 207,561 411,096 406,711 402,367 397,959 393,388 (5,328) -1%
Net Surplus / (Deficit)1,829 111,694 17,488 81,783 1,200 1,200 1,200 1,200 1,200
Beginning Cash Balance 57,152 58,882 170,609 188,097 189,297 190,497 191,697 192,897 Cash Reserves Target
Cash Adjustments (99) 33 - - - - - -
Ending Cash Balance 58,882 170,609 188,097 189,297 190,497 191,697 192,897 194,097
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The bonds will be paid off over a 15 year period with the final payment due on May 1, 2031.
This fund receives revenue in the following ways: a pledge of Hotel/Motel Tax revenue from St. Joseph County in the amount of $221,437 per year starting in 2018; an operating transfer from Century
Center; and a federally-subsidized interest rebate of approximately 80% of interest paid.
$800,000 Minimum per
Board of Managers
This fund was established to account for capital expenditures at the Century Center. The cash is held in a separate capital bank account.
This fund receives revenue from interest earned on the fund's cash balance. The Century Center Board of Managers would like to begin transferring the annual net profit from the Century Center
Operations Fund (#670) into this fund.
The Century Center's capital needs are being met by an allocation from the Saint Joseph County Hotel/Motel Tax Board. These capital expenditures for the Century Center are paid directly from the
County budget and do not pass through the City's accounting system; therefore, these expenditures do not appear in the City's budget. For 2020, the Century Center is requesting $1 million for capital
expenditures to be paid by the Hotel/Motel Tax Board for the Bendix Theatre esports renovation. This request is subject to St Joseph County appropriation and amount may change in years going
forward.
$20,000 is budgeted from the Century Center's own capital funds to cover any smaller capital needs not covered by the Hotel/Motel Tax Board.
No reserve requirement
This fund was established in 2015 to account for debt service payments of the 2015 Century Center Energy Conservation bonds. The bond proceeds were used to make improvements at the Century
Center including a new solar panel roof and other energy efficiency projects.
173
City of South Bend, Indiana 2020 Budget
Fund 730 - City Cemetery
Fund Type Trust & Agency Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 266 509 680 339 120 121 123 124 126 (560) -82%
Total Revenue 266 509 680 339 120 121 123 124 126 (560) -82%
Expenditures by Type
Services & Charges
Other Services & Charges 599 - - - 20,000 - - - - 20,000 -
Total Expenditures 599 - - - 20,000 - - - - 20,000 -
Net Surplus / (Deficit)(333) 509 680 339 (19,880) 121 123 124 126
Beginning Cash Balance 28,752 28,513 28,987 29,667 9,787 9,908 10,031 10,155 Cash Reserves Target
Cash Adjustments 95 (36) - - - - - -
Ending Cash Balance 28,513 28,987 29,667 9,787 9,908 10,031 10,155 10,281
Cash Reserves Target 150 - - 5,000 - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 731 - Bowman Cemetery
Fund Type Trust & Agency Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Income - 455,998 - - - - - - - - -
Interest Earnings - (126) 10,720 5,323 5,791 5,863 5,936 6,009 6,084 (4,929) -46%
Total Revenue - 455,872 10,720 5,323 5,791 5,863 5,936 6,009 6,084 (4,929) -46%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)- 455,872 10,720 5,323 5,791 5,863 5,936 6,009 6,084
Beginning Cash Balance - - 455,998 466,718 472,509 478,372 484,308 490,317 Cash Reserves Target
Cash Adjustments - 126 - - - - - -
Ending Cash Balance - 455,998 466,718 472,509 478,372 484,308 490,317 496,401
Cash Reserves Target - 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
In 2018, the trust administered by Key Bank for the maintenance of the Bowman Cemetery was terminated. The funds held in the trust were transferred to the City for the City’s ongoing responsibility to
care for the Bowman Cemetery in perpetuity according to Indiana law. This fund was established by Ordinance No. 10638-18, dated December 10, 2018, to account for the transferred funds and to
budget for the expenses the City will incur in maintaining the Bowman Cemetery.
Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2019 since the fund was established after the 2019 budget was passed. Appropriation requests for
expenditures will be made as needed.
25% of Annual expenditures
This trust fund is designated for expenses specifically for the City Cemetery.
Revenue was 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 activity. Currently, this fund
only receives revenue from interest earned on the fund's cash balance.
Funds are budgeted for expenses related to maintaining the City Cemetery.
$400,000 minimum
174
City of South Bend, Indiana 2020 Budget
Fund 751 - 2015 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 6,700 4,813 840 568 - - - - - (840) -100%
Total Revenue 6,700 4,813 840 568 - - - - - (840) -100%
Expenditures by Type
Supplies 61,848 43,656 6,082 6,082 - - - - - (6,082) -100%
Services & Charges
Repairs & Maintenance 68,265 - - - - - - - - - -
Other Services & Charges 23,581 291,724 4,582 2,388 - - - - - (4,582) -100%
Interfund Transfers Out - 288 3,048 - - - - - - (3,048) -100%
Total Services & Charges 91,846 292,013 7,630 2,388 - - - - - (7,630) -100%
Capital
Land Improvements 202,758 - - - - - - - - - -
Bldgs & Bldg Improve.650,423 2,410,160 288,926 87,861 - - - - - (288,926) -100%
Machinery & Equipment 65,800 58,521 171,549 - - - - - - (171,549) -100%
Total Capital 918,981 2,468,681 460,475 87,861 - - - - - (460,475) -100%
Total Expenditures 1,072,675 2,804,350 474,187 96,332 - - - - - (474,187) -100%
Net Surplus / (Deficit)(1,065,975) (2,799,537) (473,347) (95,764) - - - - -
Beginning Cash Balance - 3,271,224 471,687 (1,660) (1,660) (1,660) (1,660) (1,660) Cash Reserves Target
Cash Adjustments 4,337,199 - - - - - - -
Ending Cash Balance 3,271,224 471,687 (1,660) (1,660) (1,660) (1,660) (1,660) (1,660)
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 757 - 2015 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 1,472 2,787 3,527 1,564 2,000 2,000 2,000 2,000 2,000 (1,527) -43%
Other Income - 31,723 - - - - - - - - -
Interfund Transfers In 384,835 347,259 379,431 190,237 377,756 376,006 374,106 371,981 374,781 (1,675) 0%
Total Revenue 386,307 381,769 382,958 191,801 379,756 378,006 376,106 373,981 376,781 (3,202) -1%
Expenditures by Type
Debt Service
Principal 215,000 210,000 220,000 110,000 225,000 225,000 230,000 240,000 240,000 5,000 2%
Interest & Fees 175,481 169,106 163,732 82,191 157,131 150,381 143,556 136,581 129,381 (6,601) -4%
Total Expenditures 390,481 379,106 383,732 192,191 382,131 375,381 373,556 376,581 369,381 (1,601) 0%
Net Surplus / (Deficit) (4,174) 2,662 (774) (389) (2,375) 2,625 2,550 (2,600) 7,400
Beginning Cash Balance - 557,768 560,431 559,657 557,282 559,907 562,457 559,857 Cash Reserves Target
Cash Adjustments 561,943 - - - - - - -
Ending Cash Balance 557,768 560,431 559,657 557,282 559,907 562,457 559,857 567,257
Cash Reserves Target 557,768 560,431 559,657 557,282 559,907 562,457 559,857 567,257
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2015 Parks Bond. The par amount of the 2015 Parks/EDIT bond was $5,605,000.
The debt service reserve will be used towards the last debt service payment.
The accounting records are maintained in trustee bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system.
The Economic Development Income Tax (EDIT) Fund (#408) transfers money into this fund on a monthly basis, as per the bond ordinance, to cover debt service payments. This fund also receives
revenue from interest earned on the cash balance at the trustee bank.
The semi-annual debt service payments are set forth in the 20-year debt amortization schedule (debt schedule #141) with the first payment made on February 1, 2016 and the final payment due on
August 1, 2035.
Capital expenditures of this bond were tracked in the 2015 Parks Bond Capital Fund (#751). The capital proceeds were fully expended in 2019.
In 2019, the bond capital proceeds were fully expended.
Major projects included:
- Renovation of the Charles Black Recreation Center
- Upgrade of the Martin Luther King Recreation Center HVAC system
No reserve requirement -
Bond capital fund - spend
down to zero
100% cash reserves per
bond covenants
Minor projects included:
- Niles Avenue Dog Park
- Rum Village Dog Park
- Experience Lodge
- Fremont Park splash pad
- Potawatomi Park splash pad
- Replacement of various park equipment and other improvements to parks
This fund wass used to account for the bond proceeds and expenditures of the 2015 Parks/EDIT bond. Bond proceeds were spent on parks projects and capital.
The original bond was issued in 2015 for $5,605,000.
175
City of South Bend, Indiana 2020 Budget
DEPARTMENT OF COMMUNITY
INVESTMENT FUNDS
176
City of South Bend, Indiana 2020 Budget
Fund 209 - Studebaker-Oliver Revitalizing Grants
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 255,073 63,513 - - - - - - - - -
Interest Earnings 7,699 16,217 25,000 10,441 20,000 20,000 15,000 10,000 10,000 (5,000) -20%
Other Income 100,000 100,000 100,000 - 100,000 - - - - - 0%
Total Revenue 362,772 179,731 125,000 10,441 120,000 20,000 15,000 10,000 10,000 (5,000) -4%
Expenditures by Type
Services & Charges
Professional Services 342,795 98,594 1,011,251 98,672 25,000 25,000 25,000 25,000 25,000 (986,251) -98%
Total Expenditures 342,795 98,594 1,011,251 98,672 25,000 25,000 25,000 25,000 25,000 (986,251) -98%
Net Surplus / (Deficit)19,978 81,136 (886,251) (88,231) 95,000 (5,000) (10,000) (15,000) (15,000)
Beginning Cash Balance 853,584 876,414 956,464 70,213 165,213 160,213 150,213 135,213 Cash Reserves Target
Cash Adjustments 2,853 (1,087) - - - - - -
Ending Cash Balance 876,414 956,464 70,213 165,213 160,213 150,213 135,213 120,213
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 210 - Economic Development State Grants
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 55,983 2,375 672,857 - - - - - - (672,857) -100%
Interest Earnings 3,140 6,784 2,900 1,727 3,000 1,500 1,000 500 100 100 3%
Other Income 72,010 54,008 72,011 36,005 72,011 36,006 - - - - 0%
Total Revenue 131,134 63,167 747,768 37,733 75,011 37,506 1,000 500 100 (672,757) -90%
Expenditures by Type
Services & Charges
Professional Services - - 196,457 24,409 - - - - - (196,457) -100%
Repairs & Maintenance - - 400,000 - - - - - - (400,000) -100%
Debt Service
Principal 63,660 65,591 67,582 33,538 69,632 35,604 - - - 2,050 3%
Interest & Fees 8,350 6,419 4,429 2,467 2,379 401 - - - (2,050) -46%
Grants & Subsidies - - 65,000 - - - - - - (65,000) -100%
Other Services & Charges - 55,662 92,400 - - - - - - (92,400) -100%
Interfund Transfers Out - - 230,000 230,000 - - - - - (230,000) -100%
Total Expenditures 72,010 127,672 1,055,868 290,414 72,011 36,005 - - - (983,857) -93%
Net Surplus / (Deficit)59,123 (64,506) (308,100) (252,681) 3,000 1,501 1,000 500 100
Beginning Cash Balance 350,379 410,752 345,693 37,593 40,593 42,094 43,094 43,594 Cash Reserves Target
Cash Adjustments 1,250 (553) - - - - - -
Ending Cash Balance 410,752 345,693 37,593 40,593 42,094 43,094 43,594 43,694
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana.
This fund receives grant monies and revenue from interest earned on the fund's cash balance.
Expenditures are for debt service payments to the Indiana Development Finance Authority for a loan for the Indiana Brownfields Program with final payment due in 2021.
- Past expenditures include demolition of vacant and abandoned houses/lots and equipment for the Ignition Park/ND Turbo project.
This fund is used to account for various EPA grants relating to brownfields. Revenues and expenditures in this fund are grant and project specific and will vary from year to year.
EPA's Brownfields Program empowers states, communities, and other stakeholders to work together to prevent, assess, safely clean up, and sustainably reuse brownfields. A brownfield site is real
property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant.
Past grant activity includes:
- Brownfields assessment grant: Hazardous substances grant funds and petroleum grant funds used to conduct Phase I and II environmental site assessments on a city-wide basis. Sites included a
former foundry site that is now a city park, a former railroad site in the Studebaker/Oliver project area, and sites in wellhead protection areas.
- Brownfields revolving loan fund grant: Grant used to capitalize a revolving loan fund from which the City of South Bend will provide loans and subgrants to support cleanup activities for sites
throughout the city that are contaminated with hazardous substances. Loans will be made based on an environmental prioritization process.
- Brownfields cleanup grant: Grant funds used to clean up the former Oliver Plow Works site. The site is part of the Studebaker/Oliver Plow Works Redevelopment Strategy, a phased approach for
eventually redeveloping the entire Studebaker and Oliver factories into two light industrial parks. Grant funds also will be used for remediation and post-cleanup reporting, and community involvement
activities.
It is unclear whether additional grants will be available after 2017. Other income is derived from repayment from the River West TIF Fund (#324), with the last payment due in 2020.
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields.
177
City of South Bend, Indiana 2020 Budget
Fund 211 - Department of Community Investment (DCI)
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 298,477 270,192 440,636 - 464,500 464,500 464,500 464,500 464,500 23,864 5%
Charges for Services 203,551 338,582 259,100 93,163 249,070 249,070 249,070 249,070 249,070 (10,030) -4%
Fines, Forfeitures, and Fees 470 - 152 - 40,000 40,000 40,000 40,000 40,000 39,848 26216%
Interest Earnings 10,418 14,158 13,570 6,302 15,000 10,000 10,000 10,000 10,000 1,430 11%
Other Income 214 4,256 4,704 2,106 - - - - - (4,704) -100%
Interfund Allocation Reimb - - - - 174,531 178,979 183,487 188,259 193,094 174,531 -
Interfund Transfers In 1,522,673 1,866,020 2,350,633 1,175,317 2,288,899 2,360,491 2,425,053 2,488,997 2,558,499 (61,734) -3%
Total Revenue 2,035,803 2,493,209 3,068,795 1,276,888 3,232,000 3,303,040 3,372,110 3,440,826 3,515,163 163,205 5%
Expenditures by Type
Personnel
Salaries & Wages 1,189,893 1,464,757 1,520,670 719,961 1,788,354 1,814,523 1,851,179 1,888,011 1,925,574 267,684 18%
Health Insurance 277,240 344,428 273,168 114,934 315,151 334,051 352,951 374,551 396,151 41,983 15%
Fringe Benefits 230,487 286,198 336,775 137,704 350,625 355,953 363,242 370,646 378,201 13,850 4%
Total Personnel 1,697,620 2,095,383 2,130,613 972,599 2,454,130 2,504,527 2,567,372 2,633,208 2,699,926 323,517 15%
Supplies 11,922 19,501 28,460 9,410 25,792 20,833 20,833 20,833 20,833 (2,668) -9%
Services & Charges
Professional Services 112,919 315,383 334,878 83,084 289,100 284,500 284,220 284,180 284,500 (45,778) -14%
Printing & Advertising 4,142 10,940 19,994 8,626 24,707 20,638 20,609 20,651 24,692 4,713 24%
Utilities - - - - - - - - - - -
Education & Training 6,823 8,889 12,125 4,383 23,900 17,600 17,600 17,600 17,600 11,775 97%
Travel 13,548 17,302 24,700 12,577 28,000 21,500 21,500 21,500 21,500 3,300 13%
Repairs & Maintenance 11,141 6,222 118,345 1,182 9,600 9,600 9,600 9,600 9,600 (108,745) -92%
Interfund Allocations 419,172 390,538 464,363 232,181 357,941 405,012 411,376 414,254 417,512 (106,422) -23%
Other Services & Charges 8,158 10,694 19,188 9,058 18,830 18,830 19,000 19,000 19,000 (358) -2%
Total Services & Charges 575,903 759,969 993,593 351,090 752,078 777,680 783,905 786,785 794,404 (241,515) -24%
Total Expenditures 2,285,446 2,874,853 3,152,666 1,333,099 3,232,000 3,303,040 3,372,110 3,440,826 3,515,163 79,334 3%
Net Surplus / (Deficit) (249,643) (381,644) (83,871) (56,212) - - - - -
Beginning Cash Balance 1,360,157 1,114,625 731,464 647,593 647,593 647,593 647,593 647,593 Cash Reserves Target
Cash Adjustments 4,111 (1,517) - - - - - -
Ending Cash Balance 1,114,625 731,464 647,593 647,593 647,593 647,593 647,593 647,593
Cash Reserves Target 228,545 287,485 315,267 323,200 330,304 337,211 344,083 351,516
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual expenditures
In 2019, four (4) new positions were added: Engagement Specialist, Zoning Manager, Zoning Specialist, and an Administrative Assistant. The new staff members allow the Department of Community
Investment to increase its engagement and outreach into neighborhoods and bring the Planning Commission in-house instead of going through St. Joseph County's Area Plan Commission. In 2020, a
part-time position will be added to help promote greater regulatory compliance for HPC and new City zoning responsibilities. Additional capacity can be used to support Business Licensing to reduce the
work load of a Code Inspector.
This fund accounts for the activities of the Department of Community Investment.
DCI's mission is to spur investment in a stronger South Bend by doing the following:
- Attracting & retaining growing businesses
- Connecting residents to economic opportunities
- Planning for vibrant neighborhoods
This fund is mainly funded by transfers from Economic Development Income Tax (EDIT) Fund (#408). Transfers are made on a quarterly basis. This fund also receives revenue from federal grants,
transfer from the Building Department (Fund #600), and staff contracts.
178
City of South Bend, Indiana 2020 Budget
Fund 212 - Dept of Community Investment Grants
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 2,365,731 3,542,536 7,744,914 432,234 2,711,000 2,711,000 2,711,000 2,711,000 2,711,000 (5,033,914) -65%
Fines, Forfeitures, and Fees 50 110 1,000 - - - - - - (1,000) -100%
Other Income 429,178 203,444 1,416,390 474,422 203,000 201,900 200,800 200,200 199,600 (1,213,390) -86%
Total Revenue 2,794,959 3,746,089 9,162,304 906,656 2,914,000 2,912,900 2,911,800 2,911,200 2,910,600 (6,248,304) -68%
Expenditures by Type
Services & Charges
Professional Services - - 300,000 - - - - - - (300,000) -100%
Grants & Subsidies 2,585,517 3,848,101 7,644,915 902,672 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (4,733,915) -62%
Total Expenditures 2,585,517 3,848,101 7,944,915 902,672 2,911,000 2,911,000 2,911,000 2,911,000 2,911,000 (5,033,915) -63%
Net Surplus / (Deficit) 209,442 (102,012) 1,217,389 3,984 3,000 1,900 800 200 (400)
Beginning Cash Balance 241,313 450,607 347,782 1,565,171 1,568,171 1,570,071 1,570,871 1,571,071 Cash Reserves Target
Cash Adjustments (148) (813) - - - - - -
Ending Cash Balance 450,607 347,782 1,565,171 1,568,171 1,570,071 1,570,871 1,571,071 1,570,671
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
Fund 410 - Urban Development Action Grant
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 4,876 6,344 625 251 500 450 400 300 100 (125) -20%
Other Income - 37,508 45,240 22,620 30,000 30,000 30,000 30,000 30,000 (15,240) -34%
Total Revenue 4,876 43,852 45,865 22,871 30,500 30,450 30,400 30,300 30,100 (15,365) -34%
Expenditures by Type
Debt Service
Principal 126,142 486,081 60,000 30,000 40,000 24,000 24,000 28,000 20,000 (20,000) -33%
Total Expenditures 126,142 486,081 60,000 30,000 40,000 24,000 24,000 28,000 20,000 (20,000) -33%
Net Surplus / (Deficit) (121,266) (442,229) (14,135) (7,129) (9,500) 6,450 6,400 2,300 10,100
Beginning Cash Balance 591,437 471,939 28,990 14,855 5,355 11,805 18,205 20,505 Cash Reserves Target
Cash Adjustments 1,768 (720) - - - - - -
Ending Cash Balance 471,939 28,990 14,855 5,355 11,805 18,205 20,505 30,605
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool.
Currently, this fund is used for the repayment of an interfund loan from the COIT Fund (#404) in connection with a downtown hotel/parking garage project. The final payment is due in 2022 (debt
schedule #82). When the final revenue payment is due from BDC, it may be prudent to payoff the debt to COIT and potentially close this fund rather than following current amortization schedule
which goes out to 2046. Therefore, in the 2018 budget a total of $486,081 is paid off using the current balance in cash reserves. Payments in future years will be made as BDC loan collections are
received.
This fund accounts for various grants including:
Community Development Block Grant (CDBG) - CDBG funds can be used for a variety of community development opportunities such as providing affordable housing, a suitable living
environment, and economic opportunities for individuals and families with incomes below 80 percent of the area median income. CDBG funds can also be used for the elimination of slum and blight.
Emergency Solutions Grant (ESG) - The ESG Program provides homeless persons with basic shelter and essential supportive services. It can assist with operational costs of the shelter facility, and
for the administration of the grant.
Neighborhood Stabilization Project (NSP) - Congress created the Neighborhood Stabilization Program to help cities, counties and states deal with community problems that are the result of the
mortgage foreclosure crisis in the nation. HUD provides money to local governments (cities and counties), nonprofits, and all 50 states. Generally, the money must be used to buy, fix up, and resell
foreclosed and abandoned homes. NSP grantees develop their own programs and funding priorities. However, NSP grantees must use at least 25 percent of the funds appropriated for the purchase and
redevelopment of abandoned or foreclosed homes or residential properties that will be used to house individuals or families whose incomes do not exceed 50 percent of the area median income. In
addition, all activities funded by NSP must benefit low- and moderate-income persons whose income does not exceed 120 percent of area median income. Activities may not qualify under NSP using the
"prevent or eliminate slums and blight" or "address urgent community development needs" objectives.
Shelter Plus Care Program (S+C) - The S+C Program provides a variety of permanent housing choices, accompanied by a range of supportive services funded through other sources. S+C assists hard
to serve homeless individuals with disabilities and their families. These individuals primarily include those with serious mental illness, chronic problems with alcohol and/or drugs, and HIV/AIDS or
related diseases.
There are no significant changes.
No reserve requirement -
Grant fund - spend down to
zero
No reserve requirement -
Grant fund - spend down to
zero
This fund was originally established to account for economic development expenditures which are financed by federal grants and loan repayments.
179
City of South Bend, Indiana 2020 Budget
Fund 600 - Consolidated Building Fund
Fund Type Enterprise Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Building Department
Licenses & Permits 1,440,646 1,566,575 1,695,860 744,397 1,772,550 1,869,450 1,980,747 2,098,722 2,223,776 76,690 5%
Interest Earnings 25,326 46,652 45,300 22,772 25,201 26,228 28,470 31,870 36,175 (20,099) -44%
Other Income 4,489 7,186 6,317 1,473 3,000 3,000 3,000 3,000 3,000 (3,317) -53%
Interfund Transfers In - 7,428 - - - - - - - - -
Total Building Department 1,470,462 1,627,841 1,747,477 768,642 1,800,751 1,898,678 2,012,217 2,133,592 2,262,951 53,274 3%
Total Code Enforcement 2,607,659 1,506,064 3,178,392 1,438,701 - - - - - (3,178,392) -100%
Total Fund Revenue 4,078,121 3,133,906 4,925,869 2,207,343 1,800,751 1,898,678 2,012,217 2,133,592 2,262,951 (3,125,118) -63%
Expenditures
Building Department
Personnel
Salaries & Wages 680,638 681,787 738,145 352,650 874,667 877,506 895,056 912,958 931,220 136,522 18%
Health Insurance 191,065 185,095 122,328 63,233 165,886 196,966 208,166 220,966 233,766 43,558 36%
Fringe Benefits 132,569 134,481 138,354 69,638 173,848 174,569 178,123 181,751 185,457 35,494 26%
Total Personnel 1,004,271 1,001,363 998,827 485,522 1,214,401 1,249,041 1,281,345 1,315,675 1,350,443 215,574 22%
Supplies 18,882 21,813 25,871 6,873 19,576 19,968 20,367 20,774 21,189 (6,295) -24%
Services & Charges
Professional Services 17,332 4,454 1,000 - 10,000 10,000 10,000 10,200 10,200 9,000 900%
Printing & Advertising 1,069 700 4,179 1,033 4,693 4,659 4,644 4,799 4,820 514 12%
Education & Training 4,390 3,190 3,000 1,766 3,500 3,500 3,500 3,500 3,500 500 17%
Travel 1,370 3,450 1,475 665 6,000 6,000 6,000 6,000 6,000 4,525 307%
Repairs & Maintenance 31,771 30,553 22,726 3,769 25,000 25,000 25,000 25,300 25,300 2,274 10%
Interfund Allocations 157,092 337,091 252,023 126,005 328,799 354,065 361,861 368,056 374,516 76,776 30%
Debt Service
Principal 31,067 42,475 46,343 23,076 42,727 43,020 23,593 4,673 - (3,616) -8%
Interest & Fees 2,031 3,749 3,140 1,688 2,225 1,357 567 69 - (915) -29%
Other Services & Charges 9,599 43,665 6,595 1,347 20,572 20,645 20,720 21,129 21,207 13,977 212%
Interfund Transfers Out - - 158,943 79,472 - - - - - (158,943) -100%
Total Services & Charges 255,722 469,328 499,424 238,820 443,516 468,246 455,885 443,726 445,543 (55,908) -11%
Total Capital - - - - 50,000 - - 26,500 - 50,000 -
Total Building Department 1,278,875 1,492,504 1,524,122 731,215 1,727,493 1,737,255 1,757,597 1,806,675 1,817,175 203,371 13%
Total Code Enforcement 2,285,548 2,680,038 3,564,180 1,435,101 - - - - - (3,564,180) -100%
Total Fund Expenditures 3,564,423 4,172,542 5,088,302 2,166,316 1,727,493 1,737,255 1,757,597 1,806,675 1,817,175 (3,360,809) -66%
Net Surplus / (Deficit)
Building Department 191,586 135,338 223,355 37,427 73,258 161,423 254,620 326,917 445,776
Code Enforcement 322,111 (1,173,974) (385,788) 3,600 - - - - -
Fund Net Surplus/(Deficit)513,698 (1,038,636) (162,433) 41,027 73,258 161,423 254,620 326,917 445,776
Beginning Cash Balance 2,613,789 3,143,961 2,097,307 1,934,874 2,008,132 2,169,555 2,424,175 2,751,092 Cash Reserves Target
Cash Adjustments 16,474 (8,018) - - - - - -
Ending Cash Balance 3,143,961 2,097,307 1,934,874 2,008,132 2,169,555 2,424,175 2,751,092 3,196,868
Cash Reserves Target 891,106 1,043,136 1,272,076 431,873 434,314 439,399 451,669 454,294
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the activities of the Building Department.
The Building Department regulates the “built environment” through enforcement of current building codes and zoning ordinances. The Building Department's purpose is to promote safe occupancy for
all residents of the jurisdiction, serving all properties within the City of South Bend and all properties with a 5 digit address within St. Joseph County.
Revenue for the Building Department is primarily generated through issuing permits for construction, demolition, or occupancy. In addition, contractor registrations and licenses are also issued and
monitored. Revenue is expected to increase based on current trends.
In 2020, there will be two promotions from Administrative Assistant to Executive Assistant and Assistant Manager of Customer Service to better align the responsibilities of the staff to the
corresponding positions they hold, and to be more consistent with similar positions throughout the City. In 2019, the Building Department was organizationally brought under the direction of the
Department of Community Investment.
Starting in 2020, the Code Enforcement Department's budget will be moved out of this fund and into its own fund (#230).
180
City of South Bend, Indiana 2020 Budget
Fund 754 - Industrial Revolving Fund
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 14,773 - - - - - - - - - -
Other Income 154,450 234,521 232,680 134,869 225,200 225,200 225,200 225,200 225,200 (7,480) -3%
Total Revenue 169,223 234,521 232,680 134,869 225,200 225,200 225,200 225,200 225,200 (7,480) -3%
Expenditures by Type
Services & Charges
Professional Services 100,828 89,432 132,000 35,469 135,000 135,000 135,000 135,000 135,000 3,000 2%
Other Services & Charges 12,374 12,826 25,000 17,330 14,000 14,000 14,000 14,000 14,000 (11,000) -44%
Total Services & Charges 113,202 102,258 157,000 52,799 149,000 149,000 149,000 149,000 149,000 (8,000) -5%
Total Expenditures 113,202 102,258 157,000 52,799 149,000 149,000 149,000 149,000 149,000 (8,000) -5%
Net Surplus / (Deficit) 56,021 132,263 75,680 82,070 76,200 76,200 76,200 76,200 76,200
Beginning Cash Balance - 2,917,106 1,632,491 1,708,171 1,784,371 1,860,571 1,936,771 2,012,971 Cash Reserves Target
Cash Adjustments 2,861,085 (1,416,878) - - - - - -
Ending Cash Balance 2,917,106 1,632,491 1,708,171 1,784,371 1,860,571 1,936,771 2,012,971 2,089,171
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 756 - Smart Streets Debt Service Reserve
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 3,274 4,588 4,630 2,267 3,000 3,000 3,000 3,000 3,000 (1,630) -35%
Interfund Transfers In 856,500 1,714,000 1,715,500 857,500 1,716,500 1,716,500 1,715,000 1,713,000 1,712,500 1,000 0%
Total Revenue 859,774 1,718,588 1,720,130 859,767 1,719,500 1,719,500 1,718,000 1,716,000 1,715,500 (630) 0%
Expenditures by Type
Debt Service
Principal 460,000 940,000 970,000 480,000 1,000,000 1,030,000 1,060,000 1,090,000 1,120,000 30,000 3%
Interest & Fees 789,569 770,444 742,019 375,434 713,044 682,819 651,694 619,669 586,785 (28,975) -4%
Total Expenditures 1,249,569 1,710,444 1,712,019 855,434 1,713,044 1,712,819 1,711,694 1,709,669 1,706,785 1,025 0%
Net Surplus / (Deficit) (389,795) 8,145 8,111 4,332 6,456 6,681 6,306 6,331 8,715
Beginning Cash Balance - 1,718,645 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 Cash Reserves Target
Cash Adjustments 2,108,440 - - - - - - -
Ending Cash Balance 1,718,645 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 1,769,390
Cash Reserves Target 1,718,645 1,726,790 1,734,901 1,741,357 1,748,038 1,754,344 1,760,675 1,769,390
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No City reserve requirement;
there are program
requirements
100% cash reserves per
bond covenants
The Smart Streets Debt Service Reserve Fund accounts for debt service reserve on the 2015 Smart Streets bond that had a par amount of $25 million. The accounting records are maintained in trustee
bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting system.
The trustee bank receives debt service payments from the City and passes them through to the bondholders. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
The River West TIF Fund (#324) transfers money into this fund semi-annualy to cover debt service payments. The final payment is due February 1, 2037 (debt schedule #135). The debt service reserve
amount will be used towards the last debt service payment. Capital expenditures of this bond were tracked in the Smart Streets Bond Capital Fund (#753).
The Industrial Revolving Fund is a loan fund for small businesses. It is governed by a separate Board of Directors which contracts with the City's Community Investment Department for administrative
services. The fund is reported in the City's Comprehensive Annual Financial Report (CAFR) and was integrated into the City's formal accounting system during 2017. A City cash reserve target has not
been established for the fund, but it operates under federal guidelines with respect the amount of loans and cash balances that must be maintained.
This fund receives revenue from the repayments of small business loans. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
Expenditures are for legal services and administrative & program fees.
181
City of South Bend, Indiana 2020 Budget
Fund 759 - Eddy Street Commons Bond Capital
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - 121 65 32 - - - - - (65) -100%
Debt Proceeds 22,500,000 - - - - - - - - - -
Total Revenue 22,500,000 121 65 32 - - - - - (65) -100%
Expenditures by Type
Services & Charges
Professional Services 396,250 1,500 - - - - - - - - -
Total Services & Charges 396,250 1,500 - - - - - - - - -
Capital 6,000,000 8,477,690 7,650,241 1,519,360 - - - - - (7,650,241) -100%
Total Expenditures 6,396,250 8,479,190 7,650,241 1,519,360 - - - - - (7,650,241) -100%
Net Surplus / (Deficit)16,103,750 (8,479,069) (7,650,176) (1,519,328) - - - - -
Beginning Cash Balance - 16,129,314 7,650,244 - - - - - Cash Reserves Target
Cash Adjustments 25,564 - (68) - - - - -
Ending Cash Balance 16,129,314 7,650,244 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 760 - Eddy Street Commons Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 1,480 6,428 8,792 4,267 6,000 6,000 6,000 6,000 6,000 (2,792) -32%
Debt Proceeds 2,500,000 - - - - - - - - - -
Interfund Transfers In - 2,223,472 1,298,125 649,375 1,390,625 1,710,875 1,926,375 1,929,875 1,941,375 92,500 7%
Total Revenue 2,501,480 2,229,900 1,306,917 653,642 1,396,625 1,716,875 1,932,375 1,935,875 1,947,375 89,708 7%
Expenditures by Type
Debt Service
Principal - 25,000 50,000 25,000 145,000 475,000 720,000 760,000 810,000 95,000 190%
Interest & Fees - 1,253,472 1,249,125 624,375 1,246,625 1,236,875 1,207,375 1,170,875 1,132,375 (2,500) 0%
Total Expenditures - 1,278,472 1,299,125 649,375 1,391,625 1,711,875 1,927,375 1,930,875 1,942,375 92,500 7%
Net Surplus / (Deficit)2,501,480 951,428 7,792 4,267 5,000 5,000 5,000 5,000 5,000
Beginning Cash Balance - 2,501,480 3,452,908 3,460,700 3,465,700 3,470,700 3,475,700 3,480,700 Cash Reserves Target
Cash Adjustments - -- - - - - -
Ending Cash Balance 2,501,480 3,452,908 3,460,700 3,465,700 3,470,700 3,475,700 3,480,700 3,485,700
Cash Reserves Target 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The principal and interest payments are set forth in the 20 year debt amortization schedule with the first payment made on February 15, 2018 and the final payment on February 15, 2037. The bond was
issued for Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame. Capital expenditures related to the project are tracked in the Eddy Street
Commons Capital Fund (#759).
No reserve requirement -
Bond capital fund - spend
down to zero
$2,500,000 minimum
This fund accounts for the expenditures of the bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163). The funds will be spent on
Phase II of the Eddy Street Commons, a mixed-use development area just south of the University of Notre Dame.
Initial revenues were bond proceeds from the $25 million Eddy Street Commons Bond issued in 2017 (closing date 8/14/17, debt schedule #163).
Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
This fund is expected to be spent down or fully encumbered in 2019.
This fund accounts for the receipt of payments from the City's North East Residential Area TIF Fund (#436) and the subsequent semi-annual payment of debt service principal and interest to the
bondholders. This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. This amount was deposited into this debt service fund at the time of the
closing. In December 2018, an additional $945,000 was added to the debt service reserve. The bonds were closed on August 14, 2017 and the par amount was $25 million.
This fund receives debt service payments from the City (recorded as interfund transfers) and passes them to bondholders through trustee banks. This fund also receives revenue from interest earned on the
cash held at the trustee bank.
182
City of South Bend, Indiana 2020 Budget
CODE ENFORCEMENT FUNDS
183
City of South Bend, Indiana 2020 Budget
Fund 219 - Unsafe Building
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Fines, Forfeitures, and Fees 215,735 193,536 275,987 110,726 111,100 111,100 111,100 111,100 111,100 (164,887) -60%
Interest Earnings - 5,889 14,600 6,516 - - - - - (14,600) -100%
Other Income - - 2,298 1,122 400 400 400 400 400 (1,898) -83%
Interfund Transfers In 579,757 648,273 681,491 340,746 - - - - - (681,491) -100%
Total Revenue 795,492 847,699 974,376 459,110 111,500 111,500 111,500 111,500 111,500 (862,876) -89%
Expenditures by Division
Neighborhood Code Enfor.135,855 134,821 248,976 25,145 - - - - - (248,976) -100%
NEAT Crew 504,889 448,386 608,471 239,696 - - - - - (608,471) -100%
Unsafe Building 148,336 101,735 185,990 22,000 111,500 111,500 111,500 111,500 111,500 (74,490) -40%
Total Expenditures 789,079 684,941 1,043,437 286,841 111,500 111,500 111,500 111,500 111,500 (931,937) -89%
Expenditures by Type
Personnel
Salaries & Wages 176,005 165,262 201,978 90,313 - - - - - (201,978) -100%
Health Insurance 61,280 50,693 40,224 15,912 - - - - - (40,224) -100%
Fringe Benefits 36,229 32,824 39,645 16,798 - - - - - (39,645) -100%
Total Personnel 273,514 248,778 281,847 123,023 - - - - - (281,847) -100%
Supplies 16,846 21,415 46,450 12,059 - - - - - (46,450) -100%
Services & Charges
Professional Services 38,078 37,725 54,000 22,000 16,300 16,300 16,300 16,300 16,300 (37,700) -70%
Repairs & Maintenance 277,140 223,202 444,722 47,990 - - - - - (444,722) -100%
Interfund Allocations 71,760 57,916 34,894 17,446 - - - - - (34,894) -100%
Other Services & Charges 111,741 68,404 156,944 39,744 95,200 95,200 95,200 95,200 95,200 (61,744) -39%
Interfund Transfers Out - 27,500 - - - - - - - - -
Total Services & Charges 498,720 414,748 690,560 127,180 111,500 111,500 111,500 111,500 111,500 (579,060) -84%
Capital - - 24,580 24,580 - - - - - (24,580) -100%
Total Expenditures 789,079 684,941 1,043,437 286,841 111,500 111,500 111,500 111,500 111,500 (931,937) -89%
Net Surplus / (Deficit) 6,413 162,757 (69,061) 172,269 - - - - -
Beginning Cash Balance 371,735 379,148 544,556 475,495 475,495 475,495 475,495 475,495 Cash Reserves Target
Cash Adjustments 1,000 2,651 - - - - - -
Ending Cash Balance 379,148 544,556 475,495 475,495 475,495 475,495 475,495 475,495
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
The Unsafe Building Fund was established in 2016 (ordinance 10416-16) to receive fines and fees related to Indiana's Unsafe Building law (IC 36-7-9). The expenses incurred for board-ups, demolitions,
ordinance violation abatements, and other related services are recorded here. The Unsafe Building Fund is an extension of the Department of Code Enforcement and shares the same mission to ensure a
safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. Code
Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens' complaints, partners with volunteer neighborhood associations for neighborhood clean-ups, and
works directly through community outreach programs to enrich the City of South Bend's neighborhoods.
This fund receives revenue from fines and fees relating to Unsafe Building laws including the following sources: vacant and abandoned registrations, board-ups, demolitions, forfeited performance bonds,
special assessments, and civil penalties.
Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) division of the Department of Code Enforcement will be moved into the newly established Code Enforcement Fund (#230),
resulting in a large decrease in expenditures from 2019 to 2020. This will allow for more transparency regarding the Unsafe Building fines and fees collected in this fund and the expenditure of those
revenues on allowable expenses. The expenditures in this fund will be equal to or less than revenues received. Budgeted expenditures includes emergency demolitions and expenses associated with
monitoring unsafe building concerns.
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City of South Bend, Indiana 2020 Budget
Fund 221 - Rental Units Regulation
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Fines, Forfeitures, Fees 8,475 310 7,375 1,450 100,000 100,000 100,000 100,000 100,000 92,625 1256%
Interest Earnings - 137 275 118 200 200 200 200 200 (75) -27%
Interfund Transfers In - - - - 245,626 252,605 259,672 267,229 275,077 245,626 -
Total Revenue 8,475 447 7,650 1,568 345,826 352,805 359,872 367,429 375,277 338,176 4421%
Expenditures by Type
Personnel
Salaries & Wages - - - - 183,678 187,352 191,099 194,922 198,821 183,678 -
Health Insurance - - - - 46,442 49,242 52,042 55,242 58,442 46,442 -
Fringe Benefits - - - - 35,746 36,451 37,171 37,905 38,654 35,746 -
Total Personnel - - - - 265,866 273,045 280,312 288,069 295,917 265,866 -
Supplies - - - - 7,160 6,960 6,760 6,560 6,560 7,160 -
Services & Charges
Professional Services - - - - 54,000 54,000 54,000 54,000 54,000 54,000 -
Printing & Advertising - - - - 4,000 4,000 4,000 4,000 4,000 4,000 -
Education & Training - - - - 1,200 1,200 1,200 1,200 1,200 1,200 -
Travel - - - - 1,200 1,200 1,200 1,200 1,200 1,200 -
Repairs & Maintenance - - - - 2,400 2,400 2,400 2,400 2,400 2,400 -
Other Services & Charges 15 5 500 - 10,000 10,000 10,000 10,000 10,000 9,500 1900%
Total Services & Charges 15 5 500 - 72,800 72,800 72,800 72,800 72,800 72,300 14460%
Total Expenditures 15 5 500 - 345,826 352,805 359,872 367,429 375,277 345,326 69065%
Net Surplus / (Deficit)8,460 442 7,150 1,568 - - - - -
Beginning Cash Balance 1,225 9,685 10,130 17,280 17,280 17,280 17,280 17,280 Cash Reserves Target
Cash Adjustments - 3 - - - - - -
Ending Cash Balance 9,685 10,130 17,280 17,280 17,280 17,280 17,280 17,280
Cash Reserves Target 2 1 50 34,583 35,281 35,987 36,743 37,528
Fund Purpose:
RSVP Program:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Rental Safety Verification Program (RSVP) requires an occupancy inspection of all real property or rental units that are intended to be occupied or are occupied by anyone other than the owner. This
program is designed to ensure all City of South Bend rental units meet the minimum property standards of the International Property Maintenance Code, which are incorporated into Chapter 6-Article 14
of the City's municipal code. Once the rental unit has been inspected with an Inspection Report and approved for occupancy, an Inspection Certificate shall be issued by the Department authorizing the
rental unit to be occupied. The purpose of the Inspection Report and Inspection Certificate issued to the owner or the property manager (if applicable) is to verify that the rental unit is safe and habitable
for occupancy with respect to: electrical systems, plumbing systems, water and sanitary system, including hot water, heating and ventilation systems, bathroom, toilet facilities, doors, windows, stairways,
hallways, functioning smoke detectors, lead hazards, indoor air quality, and the overall structure in which a rental unit is established.
Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). Starting in 2020, RSVP will be moved into this fund in order to better track its
revenue and expenditures.
From 2019 to 2020, two additional Code Inspectors will be added to expand the program, totaling $126,887 including wages and benefits. Health insurance increases and a 2% cost of living increase for
non-bargaining staff also attributed to increased personnel expense.
Professional Services increased by $54,000 for a professional service agreement with St. Vincent de Paul Society to provide relocation services to displaced residents as a result of uninhabitable homes.
Revenue generation for the Rental Safety Verification Program (RSVP) will be derived from follow up re-inspection fees and assessments for noncompliance. First and second inspections will have no
charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new, revenue could vary greatly from
current estimates. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference.
Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the program. However,
previous guidelines for landlord registrations will be integrated into RSVP while working with landlords.
10% of Annual expenditures
This fund accounts for the revenues and expenditures related to the Landlord Registration ordinance (10427-16) and the Rental Safety Verification Program (RSVP) ordinance (10644-19). Both of these
programs are managed by the Department of Code Enforcement.
185
City of South Bend, Indiana 2020 Budget
Fund 230 - Code Enforcement Fund
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Licenses & Permits - - - - 31,200 31,200 31,200 31,200 31,200 31,200 -
Charges for Services - - - - 53,250 53,250 53,250 53,250 53,250 53,250 -
Fines, Forfeitures, and Fees - - - - 304,000 304,000 304,000 304,000 304,000 304,000 -
Other Income - - - - 2,725 2,725 2,725 2,725 2,725 2,725 -
Interfund Allocation Reimb - - - - 76,927 78,803 80,707 82,709 84,740 76,927 -
Interfund Transfers In - - - - 3,619,593 3,838,345 3,947,790 4,008,347 4,055,400 3,619,593 -
Total Revenue - - - - 4,087,695 4,308,323 4,419,672 4,482,231 4,531,315 4,087,695 -
Expenditures by Division
Neighborhood Code Enfor.- - - - 2,565,948 2,700,342 2,736,592 2,730,085 2,752,493 2,565,948 -
Animal Care & Control - - - - 977,589 1,019,129 1,039,712 1,060,322 1,080,786 977,589 -
NEAT Crew - - - - 544,158 588,852 643,368 691,824 698,036 544,158 -
Total Expenditures - - - - 4,087,695 4,308,323 4,419,672 4,482,231 4,531,315 4,087,695 -
Expenditures by Type
Personnel
Salaries & Wages - - - - 1,489,523 1,517,973 1,544,590 1,571,732 1,599,405 1,489,523 -
Health Insurance - - - - 348,313 369,313 390,313 414,313 438,313 348,313 -
Fringe Benefits - - - - 281,940 287,703 293,125 298,655 304,301 281,940 -
Total Personnel - - - - 2,119,776 2,174,989 2,228,028 2,284,700 2,342,019 2,119,776 -
Supplies - - - - 163,700 163,700 163,950 163,950 164,350 163,700 -
Services & Charges
Professional Services - - - - 108,500 108,500 108,500 108,500 108,500 108,500 -
Printing & Advertising - - - - 24,305 24,057 23,953 24,102 24,252 24,305 -
Utilities - - - - 30,223 30,667 31,121 31,583 32,055 30,223 -
Education & Training - - - - 15,000 15,000 15,000 15,000 15,000 15,000 -
Travel - - - - 2,400 2,400 2,400 2,400 2,400 2,400 -
Repairs & Maintenance - - - - 410,650 411,650 412,650 413,650 414,150 410,650 -
Interfund Allocations - - - - 814,847 956,280 972,969 979,133 986,418 814,847 -
Debt Service
Principal - - - - 104,314 124,228 160,962 157,725 145,200 104,314 -
Interest & Fees - - - - 7,770 10,642 13,929 15,278 10,761 7,770 -
Other Services & Charges - - - - 286,210 286,210 286,210 286,210 286,210 286,210 -
Total Services & Charges - - - - 1,804,219 1,969,634 2,027,694 2,033,581 2,024,946 1,804,219 -
Total Expenditures - - - - 4,087,695 4,308,323 4,419,672 4,482,231 4,531,315 4,087,695 -
Net Surplus / (Deficit)- - - - - - - - -
Beginning Cash Balance - - - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - - - - - - -
Cash Reserves Target - - - 408,770 430,832 441,967 448,223 453,132
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2020, the Department of Code Enforcement will be restructured from an accounting perspective in order to better track expenditures and align with the fund ordinances established by the Common
Council. The Neighborhood Code Enforcement division and South Bend Animal Resource Center division will be moved from the Consolidated Building Fund (#600) into this fund. The
Neighborhood Enforcement Action Team (NEAT) division will be moved from the Unsafe Building Fund (#219) into this fund. To see a comparison of revenues and expenditures from 2019 to 2020,
see the division summaries and Code Enforcement historical summary.
Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles and ordinance violations. The South Bend Animal Resource Center collects
revenues from fees for animal care & control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. These revenues do not cover the expenditures of these divisions.
The difference is covered by an interfund transfer from the Economic Development Income Tax (EDIT) Fund (#408).
The interfund allocation reimbursement is an internal accounting method to allocate a portion of the Code Enforcement administration personnel costs to the South Bend Animal Resource Center
division. This nets out against the allocation expense recorded in this fund.
10% of Annual expenditures
This fund was established in 2020 to track the revenue and expenditures of the Department of Code Enforcement's three main divisions: Neighborhood Code Enforcement (NCE), South Bend
Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). The Neighborhood Code Enforcement division upholds and enforces the ordinances of the City of
South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. The South Bend Animal Resource Center division runs the animal resource center (aka animal
shelter) and enforces animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The NEAT division works in tandem with the Neighborhood Code Enforcement
division to provide services for environmental clean-ups to homeowners and/or businesses. These clean-ups consist of illegal dumping of household items, tires, building materials, appliances, and any
other form of litter and debris. Additional fines may be assessed for failure to comply upon notification.
186
City of South Bend, Indiana 2020 Budget
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Licenses & Permits 26,750 31,987 34,600 18,707 31,200 31,200 31,200 31,200 31,200 (3,400) -10%
Charges for Services 46,708 56,229 59,408 27,237 53,250 53,250 53,250 53,250 53,250 (6,158) -10%
Fines, Forfeitures, and Fees 580,413 536,051 754,912 198,997 515,100 515,100 515,100 515,100 515,100 (239,812) -32%
Interest Earnings - 6,027 14,875 6,635 200 200 200 200 200 (14,675) -99%
Other Income 10,682 58,590 12,919 5,953 3,125 3,125 3,125 3,125 3,125 (9,794) -76%
Interfund Allocation Reimb - - 73,304 36,650 76,927 78,803 80,707 82,709 84,740 3,623 5%
Interfund Transfers In 2,747,073 1,665,326 3,210,400 1,605,200 3,865,219 4,090,950 4,207,462 4,275,576 4,330,477 654,819 20%
Total Revenue 3,411,627 2,354,210 4,160,418 1,899,379 4,545,021 4,772,628 4,891,044 4,961,160 5,018,092 384,603 9%
Expenditures by Fund
Consolidated Bldg Fund (#600) 2,285,548 2,680,038 3,564,180 1,435,101 - - - - - (3,564,180) -100%
Rental Units Regulation (#221)15 5 500 - 345,826 352,805 359,872 367,429 375,277 345,326 69065%
Unsafe Building Fund (#219)789,079 684,941 1,043,437 286,841 111,500 111,500 111,500 111,500 111,500 (931,937) -89%
Code Enforcement Fund (#230)- - - - 4,087,695 4,308,323 4,419,672 4,482,231 4,531,315 4,087,695 -
Total Expenditures 3,074,642 3,364,985 4,608,117 1,721,942 4,545,021 4,772,628 4,891,044 4,961,160 5,018,092 (63,096) -1%
Expenditures by Division
Neighborhood Code Enfor.1,618,527 1,847,445 2,573,555 954,044 2,565,948 2,700,342 2,736,592 2,730,085 2,752,493 (7,607) 0%
Animal Care & Control 802,876 908,180 1,058,627 440,158 977,589 1,019,129 1,039,712 1,060,322 1,080,786 (81,038) -8%
Rental Safety Verification Program 15 59,239 181,474 66,043 345,826 352,805 359,872 367,429 375,277 164,352 91%
NEAT Crew 504,889 448,386 608,471 239,696 544,158 588,852 643,368 691,824 698,036 (64,313) -11%
Unsafe Building 148,336 101,735 185,990 22,000 111,500 111,500 111,500 111,500 111,500 (74,490) -40%
Total Expenditures 3,074,642 3,364,985 4,608,117 1,721,942 4,545,021 4,772,628 4,891,044 4,961,160 5,018,092 (63,096) -1%
Expenditures by Type
Personnel
Salaries & Wages 1,236,138 1,298,997 1,524,375 722,510 1,673,201 1,705,325 1,735,689 1,766,654 1,798,226 148,826 10%
Health Insurance 382,303 358,732 297,992 133,402 394,755 418,555 442,355 469,555 496,755 96,763 32%
Fringe Benefits 229,742 236,919 289,201 133,720 317,686 324,154 330,296 336,560 342,955 28,485 10%
Total Personnel 1,848,183 1,894,648 2,111,568 989,632 2,385,642 2,448,034 2,508,340 2,572,769 2,637,936 274,074 13%
Supplies 102,211 117,767 194,628 54,952 170,860 170,660 170,710 170,510 170,910 (23,768) -12%
Services & Charges
Professional Services 83,869 172,494 230,158 50,970 178,800 178,800 178,800 178,800 178,800 (51,358) -22%
Printing & Advertising 12,919 8,771 19,950 4,927 28,305 28,057 27,953 28,102 28,252 8,355 42%
Utilities 29,768 31,852 37,100 14,282 30,223 30,667 31,121 31,583 32,055 (6,877) -19%
Education & Training 8,848 6,089 20,550 3,134 16,200 16,200 16,200 16,200 16,200 (4,350) -21%
Travel 506 4,869 7,647 568 3,600 3,600 3,600 3,600 3,600 (4,047) -53%
Repairs & Maintenance 336,567 276,892 568,996 89,732 413,050 414,050 415,050 416,050 416,550 (155,946) -27%
Interfund Allocations 406,080 517,905 719,048 359,516 814,847 956,280 972,969 979,133 986,418 95,799 13%
Debt Service
Principal 23,717 64,323 99,255 35,984 104,314 124,228 160,962 157,725 145,200 5,059 5%
Interest & Fees 1,669 7,135 8,568 2,892 7,770 10,642 13,929 15,278 10,761 (798) -9%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 220,304 154,741 534,069 90,775 391,410 391,410 391,410 391,410 391,410 (142,659) -27%
Interfund Transfers Out - 27,500 - - - - - - - - -
Total Services & Charges 1,124,246 1,272,570 2,245,341 652,778 1,988,519 2,153,934 2,211,994 2,217,881 2,209,246 (256,822) -11%
Capital 2 80,000 56,580 24,580 - - - - - (56,580) -100%
Total Expenditures 3,074,642 3,364,985 4,608,117 1,721,942 4,545,021 4,772,628 4,891,044 4,961,160 5,018,092 (63,096) -1%
Net Surplus / (Deficit) 336,984 (1,010,774) (447,699) 177,437 - - - - -
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Historical Budget Summary
The mission of Code Enforcement is to ensure a safe and clean community by upholding and enforcing the ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000
International Property Maintenance Code. Code Enforcement not only cites neglected properties through its team of inspectors, it also pursues citizens complaints, partners with volunteer neighborhood
associations for neighborhood clean ups, and works directly through community outreach programs to enrich the City's neighborhoods.
Neighborhood Code Enforcement (NCE) revenues are derived from ordinance violations for environmental dumping. South Bend Animal Resource Center (SBARC) revenues are derived from
fees for animal control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fees. Rental Safety Verification Program (RSVP) revenues are derived from follow up re-
inspection fees and assessments for non-compliance. The Unsafe Building Fund (#219) is a Special Revenue Fund and is meant to receive revenue from the following sources: vacant and abandoned
registrations, board-ups, demolition, performance bonds, special assessments, and civil penalties. The vast majority of revenue for Code Enforcement comes from an interfund transfer from the
Economic Development Income Tax (EDIT) Fund (#408). Projections for revenue show a decrease of chargeable fees which have been adjusted to reflect the historical average based on the past 5
years.
Personnel - The salary cap for the Director of Code Enforcement will be increased by 14.64% to reflect increased responsibilities and bring it in line with other director-level positions at the City. The
salary cap for the Animal Resource Center Manager will be increased by 7.5% to reflect increased responsibilities. City-wide, all salary caps will increase by 2% from 2019 to 2020. From 2019 to 2020,
two additional Code Inspectors will be added to expand the Rental Safety Verification Program (RSVP), totaling $126,887 including wages and benefits. The increase in health insurance is due to a one-
time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates.
187
City of South Bend, Indiana 2020 Budget
Neighborhood Code Enforcement Division
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Fines, Forfeitures, and Fees 502,397 462,405 530,952 154,021 304,000 304,000 304,000 304,000 304,000 (226,952) -43%
Other Income 8,203 51,740 3,405 316 1,000 1,000 1,000 1,000 1,000 (2,405) -71%
Interfund Allocation Reimb - - 73,304 36,650 76,927 78,803 80,707 82,709 84,740 3,623 5%
Total Revenue 510,600 514,144 607,661 190,987 381,927 383,803 385,707 387,709 389,740 (225,734) -37%
Expenditures by Fund
Consolidated Bldg Fund (#600) 1,482,672 1,721,175 2,341,681 937,450 - - - - - (2,341,681) -100%
Unsafe Building Fund (#219)135,855 134,821 248,976 25,145 - - - - - (248,976) -100%
Code Enforcement Fund (#230)- - - - 2,565,948 2,700,342 2,736,592 2,730,085 2,752,493 2,565,948 -
Total Expenditures 1,618,527 1,855,996 2,590,657 962,595 2,565,948 2,700,342 2,736,592 2,730,085 2,752,493 (24,709) -1%
Expenditures by Type
Personnel
Salaries & Wages 706,680 717,952 862,725 413,039 910,798 930,057 947,307 964,906 982,858 48,073 6%
Health Insurance 192,626 192,429 144,152 67,238 197,377 209,277 221,177 234,777 248,377 53,225 37%
Fringe Benefits 129,323 128,597 162,917 76,495 169,207 173,079 176,573 180,139 183,783 6,290 4%
Total Personnel 1,028,629 1,038,977 1,169,794 556,772 1,277,382 1,312,413 1,345,057 1,379,822 1,415,018 107,588 9%
Supplies 30,690 46,888 55,040 20,782 51,100 51,100 51,100 51,100 51,500 (3,940) -7%
Services & Charges
Professional Services 31,164 116,125 108,778 14,019 63,000 63,000 63,000 63,000 63,000 (45,778) -42%
Printing & Advertising 12,759 8,771 16,500 4,927 21,288 21,096 21,016 21,131 21,246 4,788 29%
Education & Training 8,353 6,089 18,750 3,134 15,000 15,000 15,000 15,000 15,000 (3,750) -20%
Travel 277 4,716 6,122 245 2,400 2,400 2,400 2,400 2,400 (3,722) -61%
Repairs & Maintenance 150,327 116,849 272,232 33,678 300,000 300,000 300,000 300,000 300,000 27,768 10%
Interfund Allocations 238,956 351,661 500,149 250,075 601,394 717,200 729,660 732,450 736,189 101,245 20%
Debt Service
Principal 22,687 62,052 98,094 35,984 104,314 90,339 83,688 41,403 25,362 6,220 6%
Interest & Fees 1,482 6,468 8,513 2,892 7,770 5,494 3,371 1,479 478 (743) -9%
Other Services & Charges 93,201 69,900 336,685 40,086 122,300 122,300 122,300 122,300 122,300 (214,385) -64%
Interfund Transfers Out - 27,500 - - - - - - - - -
Total Services & Charges 559,205 770,131 1,365,823 385,041 1,237,466 1,336,829 1,340,435 1,299,163 1,285,975 (128,357) -9%
Capital 2 - - - - - - - - - -
Total Expenditures 1,618,527 1,855,996 2,590,657 962,595 2,565,948 2,700,342 2,736,592 2,730,085 2,752,493 (24,709) -1%
Required Operating Subsidy (1,107,927) (1,341,852) (1,982,996) (771,608) (2,184,021) (2,316,539) (2,350,885) (2,342,376) (2,362,753)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Historical Budget Summary
Fund 219 & 600 from 2017 to 2019 - Fund 230 starting in 2020
The Neighborhood Code Enforcement division manages the activities of the Department of Code Enforcement, overseeing the other divisions. This division upholds and enforces the ordinances of the
City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code.
Revenues are derived from fees for processing abandoned vehicles and ordinance violations. The decrease in revenue for this division is due to the restructuring of the Department of Code Enforcement.
Revenue related to the unsafe building laws will be classified under the Unsafe Building division. The interfund allocation revenue is from the payroll cost allocation to the Animal Care & Control
division for a portion of the Code Enforcement administration personnel costs.
Administrative costs for the Department of Code Enforcement are budgeted in this division along with operational costs such as repair & maintenance of Code Inspector trucks.
Personnel - The salary cap for the Director of Code Enforcement will be increased by 14.64% to reflect increased responsibilities and bring it in line with other director-level positions at the City. City-
wide, all salary caps will increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost
per employee is increased back to the regular rates.
Other Services & Charges decreased from 2019 to 2020 due to a one-time $200,000 appropriation for the demolition of an unsafe building.
188
City of South Bend, Indiana 2020 Budget
South Bend Animal Resource Center
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Licenses & Permits 26,750 31,987 34,600 18,707 31,200 31,200 31,200 31,200 31,200 (3,400) -10%
Charges for Services 46,708 56,229 59,408 27,237 53,250 53,250 53,250 53,250 53,250 (6,158) -10%
Other Income 2,479 6,851 7,216 4,515 1,725 1,725 1,725 1,725 1,725 (5,491) -76%
Total Revenue 75,937 95,067 101,224 50,459 86,175 86,175 86,175 86,175 86,175 (15,049) -15%
Expenditures by Fund
Consolidated Bldg Fund (#600) 802,876 908,180 1,058,627 440,158 - - - - - (1,058,627) -100%
Code Enforcement Fund (#230)- - - - 977,589 1,019,129 1,039,712 1,060,322 1,080,786 977,589 -
Total by Fund 802,876 908,180 1,058,627 440,158 977,589 1,019,129 1,039,712 1,060,322 1,080,786 (81,038) -8%
Expenditures by Type
Personnel
Salaries & Wages 353,454 373,324 374,614 178,987 384,476 391,653 398,975 406,443 414,059 9,862 3%
Health Insurance 128,396 115,582 90,504 40,244 104,494 110,794 117,094 124,294 131,494 13,990 15%
Fringe Benefits 64,190 67,652 70,153 33,113 72,435 73,888 75,373 76,887 78,433 2,282 3%
Total Personnel 546,040 556,557 535,271 252,344 561,405 576,335 591,442 607,624 623,986 26,134 5%
Supplies 54,674 49,116 87,178 22,111 86,150 86,150 86,400 86,400 86,400 (1,028) -1%
Services & Charges
Professional Services 14,627 18,644 59,880 14,950 45,500 45,500 45,500 45,500 45,500 (14,380) -24%
Printing & Advertising 160 - 950 - 2,951 2,897 2,873 2,906 2,940 2,001 211%
Utilities 29,768 31,852 37,100 14,282 30,223 30,667 31,121 31,583 32,055 (6,877) -19%
Education & Training 495 - - - - - - - - - -
Travel 229 153 325 323 - - - - - (325)-100%
Repairs & Maintenance 21,151 20,835 71,874 21,388 20,150 21,150 22,150 23,150 23,650 (51,724) -72%
Interfund Allocations 106,632 119,689 195,749 97,865 192,300 217,520 221,316 224,249 227,345 (3,449) -2%
Debt Service
Principal 1,030 2,272 1,161 - - - - - - (1,161) -100%
Interest & Fees 186 666 55 - - - - - - (55) -100%
Other Services & Charges 27,883 28,396 37,084 16,895 38,910 38,910 38,910 38,910 38,910 1,826 5%
Total Services & Charges 202,161 222,507 404,178 165,703 330,034 356,644 361,870 366,298 370,400 (74,144) -18%
Capital -80,000 32,000 ------(32,000) -100%
Total Expenditures 802,876 908,180 1,058,627 440,158 977,589 1,019,129 1,039,712 1,060,322 1,080,786 (81,038) -8%
Required Operating Subsidy (726,939) (813,113) (957,403) (389,700) (891,414) (932,954) (953,537) (974,147) (994,611)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Historical Budget Summary
Fund 600 from 2017 to 2019 - Fund 230 starting in 2020
South Bend Animal Resource Center's mission is to enforce animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. The Animal Resource Center responds to
animal related complaints, manage and facilitate a fully functioning adoption center & animal shelter, participate and organize community outreach events to promote and educate the public on animal
welfare issues.
Revenues are derived from fees for animal control activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fees. Donations for the South Bend Animal Resource Centrer
(SBARC) are tracked in the Gift/Donation/Bequest Fund (#217).
Personnel - The salary cap for the Animal Resource Center Manager (formerly titled Animal Shelter Manager) will be increased by 7.5% to reflect increased responsibilities. City-wide, all salary caps will
increase by 2% from 2019 to 2020. The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased
back to the regular rates.
Capital - purchased a truck in 2018 and a van in 2019. No capital purchases are planned for 2020.
189
City of South Bend, Indiana 2020 Budget
Neighborhood Enforcement Action Team (NEAT)
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Expenditures by Fund
Unsafe Building Fund (#219)504,889 448,386 608,471 239,696 - - - - - (608,471) -100%
Code Enforcement Fund (#230)- - - - 544,158 588,852 643,368 691,824 698,036 544,158 -
Total Expenditures 504,889 448,386 608,471 239,696 544,158 588,852 643,368 691,824 698,036 (64,313) -11%
Expenditures by Type
Personnel
Salaries & Wages 176,005 165,262 201,978 90,313 194,249 196,263 198,308 200,383 202,488 (7,729) -4%
Health Insurance 61,280 50,693 40,224 15,912 46,442 49,242 52,042 55,242 58,442 6,218 15%
Fringe Benefits 36,229 32,824 39,645 16,798 40,298 40,736 41,179 41,629 42,085 653 2%
Total Personnel 273,514 248,778 281,847 123,023 280,989 286,241 291,529 297,254 303,015 (858) 0%
Supplies 16,846 21,415 46,450 12,059 26,450 26,450 26,450 26,450 26,450 (20,000) -43%
Services & Charges
Printing & Advertising - - - - 66 64 64 65 66 66 -
Repairs & Maintenance 54,832 75,198 90,500 34,665 90,500 90,500 90,500 90,500 90,500 - 0%
Interfund Allocations 60,492 46,555 23,150 11,576 21,153 21,560 21,993 22,434 22,884 (1,997) -9%
Debt Service
Principal - - - - - 33,889 77,274 116,322 119,838 - -
Interest & Fees - - - - - 5,148 10,558 13,799 10,283 - -
Other Services & Charges 99,206 56,440 141,944 33,794 125,000 125,000 125,000 125,000 125,000 (16,944) -12%
Total Services & Charges 214,529 178,192 255,594 80,035 236,719 276,161 325,389 368,120 368,571 (18,875) -7%
Capital - - 24,580 24,580 - - - - - (24,580) -100%
Total Expenditures 504,889 448,386 608,471 239,696 544,158 588,852 643,368 691,824 698,036 (64,313) -11%
Required Operating Subsidy (504,889) (448,386) (608,471) (239,696) (544,158) (588,852) (643,368) (691,824) (698,036)
Division Purpose:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Historical Budget Summary
Fund 219 from 2017 to 2019 - Fund 230 starting in 2020
The Neighborhood Enforcement Action Team division (aka NEAT Crew) works in tandem with the Neighborhood Code Enforcement division to follow up on complaints, violations, and citation
charged to homeowners and/or businesses for environmental clean-ups. These clean ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter
and debris.
The NEAT Crew's 2020 budget was decreased to allow for some increases in the Animal Care & Control budget for medical supplies and veterinary services.
Personnel - The increase in health insurance is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular
rates.
Capital - In 2019, ATVs were purchased for the NEAT division.
190
City of South Bend, Indiana 2020 Budget
Rental Unit Inspection Division
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Fines, Forfeitures, and Fees - - 100,000 - 100,000 100,000 100,000 100,000 100,000 - 0%
Total Revenue - - 100,000 - 100,000 100,000 100,000 100,000 100,000 - 0%
Expenditures by Fund-Division
Consolidated Bldg Fund (#600)- 59,234 180,974 66,043 - - - - - (180,974) -100%
Rental Units Regulation (#221)- - - - 345,826 352,805 359,872 367,429 375,277 345,826 -
Total Expenditures - 59,234 180,974 66,043 345,826 352,805 359,872 367,429 375,277 164,852 91%
Expenditures by Type
Personnel
Salaries & Wages - 42,460 85,058 40,170 183,678 187,352 191,099 194,922 198,821 98,620 116%
Health Insurance - 28 23,112 10,008 46,442 49,242 52,042 55,242 58,442 23,330 101%
Fringe Benefits - 7,847 16,486 7,314 35,746 36,451 37,171 37,905 38,654 19,260 117%
Total Personnel - 50,335 124,656 57,492 265,866 273,045 280,312 288,069 295,917 141,210 113%
Supplies - 348 5,960 - 7,160 6,960 6,760 6,560 6,560 1,200 20%
Services & Charges
Professional Services - - 7,500 - 54,000 54,000 54,000 54,000 54,000 46,500 620%
Printing & Advertising - - 2,500 - 4,000 4,000 4,000 4,000 4,000 1,500 60%
Education & Training - - 1,800 - 1,200 1,200 1,200 1,200 1,200 (600) -33%
Travel - - 1,200 - 1,200 1,200 1,200 1,200 1,200 - 0%
Repairs & Maintenance - - 2,400 - 2,400 2,400 2,400 2,400 2,400 - 0%
Interfund Allocations - - - - - - - - - - -
Other Services & Charges - - 17,856 - 10,000 10,000 10,000 10,000 10,000 (7,856) -44%
Total Services & Charges - - 33,256 - 72,800 72,800 72,800 72,800 72,800 39,544 119%
Total Expenditures - 50,683 163,872 57,492 345,826 352,805 359,872 367,429 375,277 181,954 111%
Required Operating Subsidy - (50,683) (63,872) (57,492) (245,826) (252,805) (259,872) (267,429) (275,277)
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Historical Budget Summary
Fund 600 from 2018 to 2019 - Fund 221 starting in 2020
The Rental Unit Inspection division will be conducting property inspections and issuing a license for all rental properties in the City. All properties will be required to meet the minimum standards for the
safety of the occupants.
Revenue generation for the Rental Safety Verification Program (RSVP) will be derived from follow up re-inspection fees and assessments for noncompliance. First and second inspections will have no
charges; however, if not compliant after the second inspection, there will be charges requiring follow up inspections to validate compliance. Because this program is new, revenue could vary greatly from
current estimates. A transfer from the Economic Development Income Tax (EDIT) Fund (#408) will make up the difference.
Prior to the Rental Safety Verification Program (RSVP), proceeds from the landlord registration ($5 registration fee per year) were intended to fund Code Enforcement's costs of the program. However,
previous guidelines for landlord registrations will be integrated into RSVP while working with landlords.
From 2019 to 2020, two additional Code Inspectors will be added to expand the program, totaling $126,887 including wages and benefits. Health insurance increases and a 2% cost of living increase for
non-bargaining staff also attributed to increased personnel expense.
Professional Services increased by $54,000 for a professional service agreement with St. Vincent de Paul Society to provide relocation services to displaced residents as a result of uninhabitable homes.
191
City of South Bend, Indiana 2020 Budget
INTERNAL SERVICE FUNDS
192
City of South Bend, Indiana 2020 Budget
Fund 222 - Central Services
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Licenses & Permits 7,016 4,107 7,015 948 4,440 4,440 4,440 4,440 4,440 (2,575) -37%
Charges for Services 632,794 677,908 8,248,563 3,657,302 8,304,859 8,387,907 8,471,786 8,556,504 8,642,068 56,296 1%
Interest Earnings 8,537 10,656 16,400 6,518 12,000 13,000 14,000 15,000 16,000 (4,400) -27%
Other Income 6,672,421 7,135,261 4,994,166 2,670,997 4,944,250 5,041,655 5,141,008 5,242,349 5,345,716 (49,916) -1%
Interfund Allocation Reimb 278,016 392,410 610,726 305,356 122,143 178,608 131,511 135,111 138,144 (488,583) -80%
Total Revenue 7,598,784 8,220,343 13,876,870 6,641,121 13,387,692 13,625,610 13,762,745 13,953,404 14,146,368 (489,178) -4%
Expenditures by Division
Equipment Services 2,866,575 2,634,414 8,220,501 3,412,631 7,812,107 7,930,270 8,014,249 8,119,465 8,227,604 (408,394) -5%
Building Maintenance 198,576 208,440 236,639 83,759 213,243 218,980 223,646 228,261 232,859 (23,396) -10%
Central Stores/Purchasing 94,039 245,265 308,040 143,590 - - - - - (308,040) -100%
Print Shop 128,880 142,462 191,281 81,180 10,018 2,505 - - - (181,263) -95%
Radio Shop 267,936 279,334 301,290 128,038 275,518 284,382 291,061 297,837 304,711 (25,772) -9%
Facilities Management - - 316,755 61,920 122,143 179,334 132,239 135,250 137,891 (194,612) -61%
Electric & Gas Utilities 4,075,629 4,528,950 5,074,755 2,460,519 4,870,250 4,967,655 5,067,008 5,168,349 5,271,716 (204,505) -4%
Office of Sustainability 256,633 304,308 17,237 5,894 - - - - - (17,237) -100%
Total Expenditures 7,888,268 8,343,173 14,666,498 6,377,533 13,303,279 13,583,126 13,728,203 13,949,162 14,174,781 (1,363,219) -9%
Expenditures by Type
Personnel
Salaries & Wages 1,961,603 2,061,867 2,247,675 959,480 2,092,572 2,118,847 2,144,717 2,171,848 2,198,140 (155,103) -7%
Health Insurance 530,739 508,601 421,192 163,749 441,194 467,794 494,394 524,794 555,194 20,002 5%
Fringe Benefits 400,969 422,376 492,243 201,401 453,572 458,982 464,466 470,116 475,698 (38,671) -8%
Total Personnel 2,893,312 2,992,844 3,161,110 1,324,630 2,987,338 3,045,623 3,103,577 3,166,758 3,229,032 (173,772) -5%
Supplies 135,205 134,464 4,892,944 2,178,301 4,870,798 4,919,128 4,969,063 5,019,841 5,070,523 (22,146) 0%
Services & Charges
Professional Services 16,130 30,814 204,720 165 13,000 63,000 13,000 13,000 13,000 (191,720) -94%
Printing & Advertising 4,707 4,809 3,341 529 7,821 7,775 7,756 7,784 7,811 4,480 134%
Utilities 4,123,912 4,587,384 5,144,475 2,498,605 4,935,174 5,034,053 5,134,601 5,237,060 5,341,567 (209,301) -4%
Education & Training 15,937 8,779 20,500 3,019 20,050 19,550 19,550 20,000 20,000 (450) -2%
Travel 2,163 1,251 2,800 225 4,000 4,200 4,200 4,200 4,300 1,200 43%
Repairs & Maintenance 58,671 71,056 102,047 34,683 66,400 66,600 68,400 69,000 69,500 (35,647) -35%
Interfund Allocations 331,440 411,263 648,014 324,008 306,521 351,796 357,232 360,695 364,470 (341,493) -53%
Debt Service
Principal 13,629 13,606 14,249 7,053 14,818 2,483 - - - 569 4%
Interest & Fees 2,102 1,566 1,030 583 463 22 - - - (567) -55%
Grants & Subsidies - 5,320 2,500 2,434 - - - - - (2,500) -100%
Other Services & Charges 4,360 3,016 93,768 3,297 5,405 5,405 5,405 5,405 5,405 (88,363) -94%
Interfund Transfers Out 286,700 77,000 375,000 - 71,491 63,491 45,419 45,419 49,173 (303,509) -81%
Total Services & Charges 4,859,751 5,215,865 6,612,444 2,874,601 5,445,143 5,618,375 5,655,563 5,762,563 5,875,226 (1,167,301) -18%
Total Expenditures 7,888,268 8,343,173 14,666,498 6,377,533 13,303,279 13,583,126 13,728,203 13,949,162 14,174,781 (1,363,219) -9%
Net Surplus / (Deficit) (289,484) (122,830) (789,628) 263,588 84,413 42,484 34,542 4,242 (28,413)
Beginning Cash Balance 1,419,407 1,085,494 1,005,873 216,245 300,658 343,142 377,684 381,926 Cash Reserves Target
Cash Adjustments (44,430) 43,209 - - - - - -
Ending Cash Balance 1,085,494 1,005,873 216,245 300,658 343,142 377,684 381,926 353,513
Cash Reserves Target 381,264 381,422 959,174 843,303 861,547 866,120 878,081 890,307
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual
expenditures, excluding
utility accounting
This fund tracks the operating costs of the Central Services Division. The Division provides a variety of services to other city departments, along with several local county, state and federal agencies.
Central Services consists of 4 cost centers: Equipment Services, Building Maintenance, Radio Shop, and Facilities Management. The Department of Administration & Finance oversees the Central
Services Division. Also, the electric and natural gas costs for the entire City are paid out of this fund and allocated back to departments.
• Equipment Services and Radio Shop provide repair and maintenance services for the City's fleet and some external customers (governmental units such as St Joseph County and local township fire
departments). Parts and labor for each workorder are charged back to City departments or billed to the external customers.
• Building Maintenance provides repair and maintenance services to the City's facilities. This cost center is partially funded through internal labor rates.
• Equipment Services also receives business licensing revenue from performing inspections of taxi cabs. This revenue has declined dramatically in the past two years due to the popularity of ride sharing
services such as Uber and Lyft.
• Facilities Management is funded by an allocation.
• This fund also receives revenue from interest earned on the fund's cash balance.
In 2020, the Financial Specialist Senior will be replaced with an Executive Assistant. Two costs centers will be discontinued: Central Stores/Purchasing and Print Shop. The only remaining cost
associated with the Print Shop is the principal and interest payments on two commercial-grade printers, to be paid off in 2021. Central Purchasing will move back to the Department of Administration &
Finance's budget in the General Fund (#101). From 2018 to 2019, Supplies Expense and Charges for Services Revenue increased due to a change in revenue and expense recognition. Central Services
capital expenditures are tracked in the Central Services Capital Fund (#224). Transfers Out of the Central Services Operating Fund (#222) to the capital fund (#224) typically match the budgeted capital
expenditures. In 2019, $300,000 was transferred to the capital fund for purchase of fleet management software.
193
City of South Bend, Indiana 2020 Budget
Fund 224 - Central Services Capital
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 875 2,734 3,120 1,754 2,000 2,000 2,000 2,000 2,000 (1,120) -36%
Interfund Transfers In 286,700 77,000 375,000 - 71,491 63,491 45,419 45,419 49,173 (303,509) -81%
Total Revenue 287,575 79,734 378,120 1,754 73,491 65,491 47,419 47,419 51,173 (304,629) -81%
Expenditures by Type
Supplies 23,273 8,905 5,000 - - - - - - (5,000) -100%
Services & Charges
Repairs & Maintenance 67,985 18,697 88,671 31,941 63,000 55,000 25,000 25,000 33,000 (25,671) -29%
Debt Service
Principal - - 7,813 - 7,711 7,888 18,424 18,922 15,188 (102) -1%
Interest & Fees - - 1,187 - 780 603 1,995 1,497 985 (407) -34%
Total Services & Charges 67,985 18,697 97,671 31,941 71,491 63,491 45,419 45,419 49,173 (26,180) -27%
Capital
Machinery & Equipment 114,180 77,871 300,000 - - - - - - (300,000) -100%
Total Capital 114,180 77,871 300,000 - - - - - - (300,000) -100%
Total Expenditures 205,438 105,474 402,671 31,941 71,491 63,491 45,419 45,419 49,173 (331,180) -82%
Net Surplus / (Deficit) 82,138 (25,740) (24,551) (30,187) 2,000 2,000 2,000 2,000 2,000
Beginning Cash Balance 111,965 194,599 168,606 144,055 146,055 148,055 150,055 152,055 Cash Reserves Target
Cash Adjustments 497 (253) - - - - - -
Ending Cash Balance 194,599 168,606 144,055 146,055 148,055 150,055 152,055 154,055
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
This fund accounts for the capital expenditures of the Central Services Division.
This fund receives transfers from the Central Services Operating Fund (#222). Transfers typically match the budgeted capital expenditures. This fund also receives revenue from interest earned on the
fund's cash balance.
In 2019, Central Services budgeted $300,000 for new fleet management software to help the Equipment Services division better manage the City's vehicle assets. Also, the Sample Street garage replaced its
old forklift, purchased through a capital lease.
In 2020, no new capital purchases are planned. The repair & maintenance budget is for parking lot repaving, annual maintenance of the CNG stations, and radio tower inspections. The capital lease
principal and interest expense is for the new forklift, to be paid off over 5 years.
In 2022, Equipment Services plans to lease-purchase a new truck to replace a 10 year-old service truck.
194
City of South Bend, Indiana 2020 Budget
Fund 226 - Liability Insurance
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 41,588 70,377 97,500 44,092 28,722 27,049 25,257 23,294 21,204 (68,778) -71%
Other Income 79,055 703,577 1,175,330 894,897 2,000 2,000 2,000 2,000 2,000 (1,173,330) -100%
Interfund Allocation Reimb 2,921,201 2,053,107 3,944,597 1,978,991 2,914,500 3,914,500 3,919,500 3,924,500 3,929,500 (1,030,097) -26%
Total Revenue 3,041,844 2,827,061 5,217,427 2,917,980 2,945,222 3,943,549 3,946,757 3,949,794 3,952,704 (2,272,205) -44%
Expenditures by Dept
Safety/Risk Management 211,107 225,183 251,682 122,229 213,267 223,605 226,005 232,240 234,567 (38,415) -15%
Liability Insurance 1,291,733 1,380,506 1,532,932 386,823 2,001,965 2,005,403 2,008,892 2,012,579 2,016,315 469,033 31%
Business Insurance 533,651 715,424 689,500 82,828 815,000 821,000 827,060 833,181 839,363 125,500 18%
Workers' Compensation 945,128 1,264,573 1,528,000 757,581 1,029,000 1,030,000 1,031,000 1,032,000 1,033,000 (499,000) -33%
Catastrophic Events - 208,887 1,463,656 422,371 - - - - - (1,463,656) -100%
Total Expenditures 2,981,619 3,794,574 5,465,770 1,771,832 4,059,232 4,080,008 4,092,957 4,110,000 4,123,245 (1,406,538) -26%
Expenditures by Type
Personnel
Salaries & Wages 176,450 188,273 154,126 76,247 162,412 165,600 168,852 172,169 175,553 8,286 5%
Health Insurance 56,407 47,766 30,818 15,084 34,831 36,931 39,031 41,431 43,831 4,013 13%
Fringe Benefits 34,389 37,447 31,083 15,076 32,781 33,425 34,084 34,757 35,444 1,698 5%
Total Personnel 267,246 273,487 216,027 106,408 230,024 235,956 241,967 248,357 254,828 13,997 6%
Supplies 11,973 10,108 58,062 48,813 12,950 12,975 13,000 13,025 13,050 (45,112) -78%
Services & Charges
Professional Services 217,161 177,662 184,409 100,294 184,929 185,929 186,929 187,929 188,929 520 0%
Printing & Advertising 54 - - - 483 469 464 472 480 483 -
Education & Training 11,655 13,336 35,650 21,971 20,000 20,000 20,000 20,000 20,000 (15,650) -44%
Travel 2,397 2,743 6,082 1,316 3,000 5,000 3,000 5,000 3,000 (3,082) -51%
Repairs & Maintenance 1,753 105,403 35,186 13,083 2,000 2,000 2,000 2,000 2,000 (33,186) -94%
Interfund Allocations 80,568 111,929 144,621 72,309 77,446 83,279 85,137 86,636 88,195 (67,175) -46%
Insurance 1,283,039 1,640,270 2,033,750 724,444 1,535,000 1,541,000 1,547,060 1,553,181 1,559,363 (498,750) -25%
Other Services & Charges 1,105,772 1,328,847 1,367,339 320,795 1,993,400 1,993,400 1,993,400 1,993,400 1,993,400 626,061 46%
Interfund Transfers Out - 25,425 - - - - - - - - -
Total Services & Charges 2,702,400 3,405,616 3,807,037 1,254,212 3,816,258 3,831,077 3,837,990 3,848,618 3,855,367 9,221 0%
Capital - 105,364 1,384,644 362,399 - - - - - (1,384,644) -100%
Total Expenditures 2,981,619 3,794,574 5,465,770 1,771,832 4,059,232 4,080,008 4,092,957 4,110,000 4,123,245 (1,406,538) -26%
Net Surplus / (Deficit) 60,225 (967,513) (248,343) 1,146,148 (1,114,010) (136,459) (146,200) (160,206) (170,541)
Beginning Cash Balance 4,599,205 4,674,728 3,705,796 3,457,453 2,343,443 2,206,984 2,060,784 1,900,578 Cash Reserves Target
Cash Adjustments 15,298 (1,419) - - - - - -
Ending Cash Balance 4,674,728 3,705,796 3,457,453 2,343,443 2,206,984 2,060,784 1,900,578 1,730,037
Cash Reserves Target 1,490,810 1,897,287 2,732,885 2,029,616 2,040,004 2,046,479 2,055,000 2,061,623
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
50% of Annual expenditures
Revenues for this fund come from other City funds that pay a share proportionate to their estimated liability expenses. Various methodologies will be used to effectively and fairly assign costs to city
funds and departmental operations. Safety & Risk costs are allocated based on departments' budgeted positions. Liability and worker's compensation costs are allocated based on two-year claims history.
Business insurance costs are allocated based on net book value of departments' capital assets (per CAFR). When this fund has sufficient reserves, allocations to departments may decrease. Insurance
claim reimbursements are also received in this fund.
Workers' Compensation expenses have increased in the past 18 months due to several large, unrelated injuries. The City continues to monitor the workers' compensation related accidents and provides
training once an issue has been brought to the attention of the Safety & Risk division. There is also a considerable amount of proactive training which happens throughout the City in an effort to stop
any workplace injuries. Capital expenditures budgeted in 2018 and 2019 were for repairs to City facilties and replacement of equipment related to 2018 flood damage. The increase in health insurance is
due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to the regular rates. City-wide, all salary caps will increase by 2%
from 2019 to 2020.
This internal service fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc.--and the operation of the Safety & Risk division. This fund is
managed by the Department of Administration & Finance.
195
City of South Bend, Indiana 2020 Budget
Fund 279 - IT / Innovation / 311 Call Center
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interfund Allocation Reimb 5,167,452 6,788,985 7,991,331 3,995,649 6,656,930 8,066,901 8,214,918 8,225,830 8,249,591 (1,334,401) -17%
Other Income - 47,427 62,222 48,405 32,690 35,309 35,958 36,006 36,110 (29,532) -47%
Charges for Services - - 62,585 62,585 - - - - - (62,585) -100%
Donations - 100,000 - - - - - - - - -
Interest Earnings - 30,723 50,000 26,084 10,000 10,000 10,000 10,000 10,000 (40,000) -80%
Total Revenue 5,167,452 6,967,135 8,166,138 4,132,723 6,699,620 8,112,210 8,260,876 8,271,836 8,295,701 (1,466,518) -18%
Expenditures by Division
311 Call Center 504,388 526,971 546,390 267,594 578,196 592,335 606,693 621,941 637,380 31,806 6%
Innovation & Technology 3,073,982 5,264,986 9,455,066 3,816,677 6,828,730 7,742,276 7,654,183 7,649,895 7,658,321 (2,626,336) -28%
Total Expenditures 3,578,369 5,791,956 10,001,456 4,084,270 7,406,926 8,334,611 8,260,876 8,271,836 8,295,701 (2,594,530) -26%
Expenditures by Type
Personnel
Salaries & Wages 1,358,197 1,558,863 1,708,457 833,543 1,981,340 2,020,864 2,061,176 2,102,298 2,144,236 272,883 16%
Health Insurance 288,695 320,242 247,230 112,722 348,312 369,312 390,312 414,312 438,312 101,082 41%
Fringe Benefits 255,420 299,004 327,429 158,795 400,524 408,460 416,564 424,839 433,285 73,095 22%
Total Personnel 1,902,312 2,178,109 2,283,116 1,105,061 2,730,176 2,798,636 2,868,052 2,941,449 3,015,833 447,060 20%
Supplies 78,073 119,984 219,979 85,683 164,850 51,250 51,250 51,250 51,250 (55,129) -25%
Services & Charges
Professional Services 302,765 710,365 2,273,658 281,194 615,700 955,700 955,700 955,700 955,700 (1,657,958) -73%
Printing & Advertising - 298 5,182 120 5,270 5,270 5,270 5,270 5,270 88 2%
Education & Training 12,788 15,237 43,950 6,900 57,900 77,900 77,900 77,900 77,900 13,950 32%
Travel 30,823 40,820 58,046 14,748 27,110 27,110 27,110 27,110 27,110 (30,936) -53%
Repairs & Maintenance 1,080,648 2,246,257 3,776,228 1,652,079 2,839,472 3,445,122 3,383,536 3,382,476 3,347,709 (936,756) -25%
Interfund Allocations 4,584 5,211 6,785 3,395 5,911 5,911 6,042 6,173 6,305 (874) -13%
Debt Service
Principal 136,360 213,903 390,525 181,144 522,557 535,764 465,670 408,307 379,951 132,032 34%
Interest & Fees 15,429 22,121 56,401 17,609 49,356 43,324 31,722 27,577 40,049 (7,045) -12%
Grants & Subsidies - 25,000 - - - - - - - - -
Other Services & Charges 14,586 214,652 287,586 136,336 388,624 388,624 388,624 388,624 388,624 101,038 35%
Interfund Transfers Out - - 600,000 600,000 - - - - - (600,000) -100%
Total Services & Charges 1,597,985 3,493,863 7,498,361 2,893,527 4,511,900 5,484,725 5,341,574 5,279,137 5,228,618 (2,986,461) -40%
Total Expenditures 3,578,369 5,791,956 10,001,456 4,084,270 7,406,926 8,334,611 8,260,876 8,271,836 8,295,701 (2,594,530) -26%
Net Surplus / (Deficit) 1,589,083 1,175,179 (1,835,318) 48,453 (707,306) (222,401) - - -
Beginning Cash Balance - 1,589,083 2,765,025 929,707 222,401 - - - Cash Reserves Target
Cash Adjustments - 764 - - - - - -
Ending Cash Balance 1,589,083 2,765,025 929,707 222,401 - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This internal service fund tracks the revenues and expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business Analytics,
Applications, and Civic Innovation. The 311 Call Center was established to handle resident telephone calls in an efficient and effective manner. It provides residents with a "one-stop" shop to contact city
departments with inquiries and service requests. Starting in 2017, IT Dept costs were moved to this fund. The IT Dept provides technical services to the various departments within the City. The
Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through technology, data, and strategic partnerships.
This fund receives revenue in the form of a fixed cost interfund allocation. The cost of the 311 Call Center and the Department of Innovation & Technology is allocated between the City departments
based on various criteria including number of devices, number of user licenses, departmental specific software renewal, and more. For 2020, the allocation to departments is less than the Department of
Innovation & Technology's 2020 budget, thus spending down the cash reserves in this fund. This fund does not need to carry high cash reserves because it's budget is fully allocated each year.
ERP Implementation: In 2019, $600,000 (from prior year reserves) was transferred to the County Option Income Tax (COIT) Fund (#404) to cover the cost of the new enterprise resource planning
(ERP) software implementation. The ERP implementation is estimated to cost about $3 million with an anticipated go-live date of April 1, 2020.
Mayoral Initiatives: SBAcademy, the City’s training program, has trained employees in novel techniques that enable process improvements and other innovations that will continue to make government
more efficient.
CityWorks: In 2020, IT will continue to grow the enterprise work order, permits and licensing, and asset management system. In 2018, CityWorks was selected as the enterprise platform because it
integrated well with GIS and had substantial adoption from similarly sized cities.
Bloomberg Mayor's Challenge (2019- 2022): $1M grant to build a sustainable public-private transportation-as-a-benefit model in South Bend, key audience: transportation insecure hourly wage
workers. Grant funds cover programming for 3 years of pilots, strategic planning, partnership building, and solution development. Funds cover personnel costs and pilots. Starting in late 2019, employers
(ex: University of Notre Dame, Beacon Health Systems) will be financially contributing to pilots. NOTE: The revenue and expenditures of this grant are managed by the Department of Innovation &
Technology, but are recorded in the Gift/Donation/Bequest Fund (#217).
Technology Resource Center (opened during 2019): Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology in our region. All will be welcome to the
TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-location between South Bend Code School, the City’s Civic Innovation & Analytics
Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and public programming about regional innovation.
196
City of South Bend, Indiana 2020 Budget
Fund 711 - Self-Funded Employee Benefits
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 80,179 209,508 251,340 135,739 77,097 52,626 32,206 13,037 - (174,243) -69%
Other Income 17,857,771 18,508,861 13,687,248 6,710,743 16,374,183 17,268,196 18,493,832 19,531,634 20,579,677 2,686,935 20%
Total Revenue 17,937,949 18,718,369 13,938,588 6,846,481 16,451,280 17,320,822 18,526,038 19,544,671 20,579,677 2,512,692 18%
Expenditures by Division
Employee Benefits 13,663,858 15,753,366 16,319,986 8,390,414 17,378,405 18,188,850 19,038,852 19,930,374 20,865,478 1,058,419 6%
Employee Wellness Clinic 1,084,223 862,693 1,323,000 757,556 1,104,308 1,128,594 1,153,266 1,178,331 1,203,798 (218,692) -17%
Total Expenditures 14,748,082 16,616,059 17,642,986 9,147,970 18,482,713 19,317,444 20,192,118 21,108,705 22,069,276 839,727 5%
Expenditures by Type
Supplies 116,001 83,295 223,686 94,384 89,000 89,100 89,200 89,300 89,400 (134,686) -60%
Services & Charges
Professional Services 1,152,896 1,063,695 1,443,176 797,742 1,274,508 1,298,794 1,323,466 1,348,531 1,373,998 (168,668) -12%
Printing & Advertising - - - - 100 100 100 100 100 100 -
Insurance 13,474,879 15,044,882 15,963,200 8,247,939 17,117,605 17,927,950 18,777,852 19,669,274 20,604,278 1,154,405 7%
Other Services & Charges 4,306 10,473 12,924 7,906 1,500 1,500 1,500 1,500 1,500 (11,424) -88%
Interfund Transfers Out - 413,714 - - - - - - - - -
Total Services & Charges 14,632,081 16,532,764 17,419,300 9,053,587 18,393,713 19,228,344 20,102,918 21,019,405 21,979,876 974,413 6%
Total Expenditures 14,748,082 16,616,059 17,642,986 9,147,970 18,482,713 19,317,444 20,192,118 21,108,705 22,069,276 839,727 5%
Net Surplus / (Deficit) 3,189,867 2,102,310 (3,704,398) (2,301,489) (2,031,433) (1,996,622) (1,666,080) (1,564,034) (1,489,599)
Beginning Cash Balance 6,719,046 9,935,961 12,026,307 8,321,909 6,290,476 4,293,854 2,627,774 1,063,740 Cash Reserves Target
Cash Adjustments 27,047 (11,964) - - - - - -
Ending Cash Balance 9,935,961 12,026,307 8,321,909 6,290,476 4,293,854 2,627,774 1,063,740 (425,859)
Cash Reserves Target 3,687,020 4,154,015 4,410,747 4,620,678 4,829,361 5,048,030 5,277,176 5,517,319
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
Revenues for this fund come from individual departments based on the number of employees taking health insurance based on a per employee rate as set by the Controller's Office on an annual basis, as
well as from employee and public safety retiree health insurance premiums.
An Employee Wellness Center was opened on January 18, 2016, which was set in place with the understanding that the City should see a drop in claims expenses over time. During the 2019 budget
process, it was determined that this fund was overfunded from prior years due to lower than anticipated costs. Therefore, in 2019, the City gave a one-time break in the health insurance cost per employee
charged to departments. In 2020, the health insurance cost per employee will increase back to regular rates. Claims are forecasted to increase 5% year over year. The City will continue to closely monitor
this fund to ensure the premiums charged to employees and departments remains affordable while allowing the City to maintain excellent benefits for employees.
This fund accounts for insurance and claims relating to employees, including medical, dental, life, flex spending, etc. The City of South Bend is self-insured - it pays medical, dental, and vision claims
directly, as opposed to paying an insurance company to pay the claims.
197
City of South Bend, Indiana 2020 Budget
Fund 713 - Unemployment Compensation
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 2,413 3,816 4,475 2,345 1,189 801 601 600 806 (3,286) -73%
Other Income - - - - 7,357 22,501 38,128 54,278 71,000 7,357 -
Total Revenue 2,413 3,816 4,475 2,345 8,546 23,302 38,729 54,878 71,806 4,071 91%
Expenditures by Type
Personnel
Unemployment Comp Claims 57,428 20,480 60,000 23,228 50,000 50,000 50,000 50,000 50,000 (10,000) -17%
Total Personnel 57,428 20,480 60,000 23,228 50,000 50,000 50,000 50,000 50,000 (10,000) -17%
Services & Charges
Professional Services 2,200 - 10,000 2,400 5,000 5,000 5,000 5,000 5,000 (5,000) -50%
Interfund Allocations 3,708 - - - - - - - - - -
Total Services & Charges 5,908 - 10,000 2,400 5,000 5,000 5,000 5,000 5,000 (5,000) -50%
Total Expenditures 63,336 20,480 70,000 25,628 55,000 55,000 55,000 55,000 55,000 (15,000) -21%
Net Surplus / (Deficit) (60,923) (16,664) (65,525) (23,283) (46,454) (31,698) (16,271) (122) 16,806
Beginning Cash Balance 286,049 225,977 209,023 143,498 97,044 65,346 49,075 48,953 Cash Reserves Target
Cash Adjustments 852 (291) - - - - - -
Ending Cash Balance 225,977 209,023 143,498 97,044 65,346 49,075 48,953 65,759
Cash Reserves Target 15,834 5,120 17,500 13,750 13,750 13,750 13,750 13,750
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 714 - Parental Leave Fund
Fund Type Internal Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - 467 805 544 414 464 504 535 558 (391) -49%
Other Income - 163,651 173,346 79,630 257,488 262,516 266,897 271,390 276,111 84,142 49%
Total Revenue - 164,118 174,151 80,174 257,902 262,980 267,401 271,925 276,669 83,751 48%
Expenditures by Type
Personnel
Salaries & Wages - 112,882 195,694 100,524 253,846 258,923 264,101 269,383 274,771 58,152 30%
Total Personnel - 112,882 195,694 100,524 253,846 258,923 264,101 269,383 274,771 58,152 30%
Total Expenditures - 112,882 195,694 100,524 253,846 258,923 264,101 269,383 274,771 58,152 30%
Net Surplus / (Deficit)- 51,237 (21,543) (20,350) 4,056 4,057 3,300 2,542 1,898
Beginning Cash Balance - - 51,251 29,708 33,764 37,821 41,121 43,663 Cash Reserves Target
Cash Adjustments - 14 - - - - - -
Ending Cash Balance - 51,251 29,708 33,764 37,821 41,121 43,663 45,561
Cash Reserves Target - 9,031 15,656 20,308 20,714 21,128 21,551 21,982
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The program was well-received and continues to grow. Based on historical program participation, expenditures are budgeted at 40 births x 240 hours off of work x the average hourly wage.
25% of Annual expenditures
8% of Annual expenditures -
one month reserve
This fund was established in 2011 to account for unemployment claims and outplacement services paid.
This fund charges an allocation to departments through payroll to cover the cost of unemployment claims paid. In November 2016, the charge was suspended due to the fund's high cash reserves. In
2020, the allocation to departments will resume at 0.01% of full-time wages and will increase slightly each year in order to cover unemployment claims.
All unemployment claims and outplacement services for all departments are paid through this fund. Claims have remained fairly low in recent years.
Beginning in 2018, the City offers a Parental Leave Program to its employees to provide additional paid time off for employees for the birth or adoption of a child. The Parental Leave Program was
developed based on the models of other progressive, best-in-class employers.
The program is funded by an allocation to departments charged through payroll. In 2020, the allocation will be 0.35% of full-time wages. This charge may increase or decrease based on the financial
needs of the program and the performance of the fund.
198
City of South Bend, Indiana 2020 Budget
ADMINISTRATIVE FUNDS
199
City of South Bend, Indiana 2020 Budget
Fund 102 - Rainy Day
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 93,891 183,841 246,000 122,246 132,905 134,554 136,224 137,914 139,625 (113,095) -46%
Total Revenue 93,891 183,841 246,000 122,246 132,905 134,554 136,224 137,914 139,625 (113,095) -46%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)93,891 183,841 246,000 122,246 132,905 134,554 136,224 137,914 139,625
Cash Reserves Target
Beginning Cash Balance 10,166,491 10,294,137 10,464,997 10,710,997 10,843,902 10,978,456 11,114,680 11,252,594
Cash Adjustments 33,755 (12,981) - - - - - -
Ending Cash Balance 10,294,137 10,464,997 10,710,997 10,843,902 10,978,456 11,114,680 11,252,594 11,392,219
Cash Reserves Target 8,591,175 7,769,670 7,997,765 11,078,375 8,500,332 8,432,495 8,463,722 8,550,543
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 227 - Loss Recovery
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 8,645 12,871 14,200 7,218 4,579 4,636 4,693 4,751 4,810 (9,621) -68%
Total Revenue 8,645 12,871 14,200 7,218 4,579 4,636 4,693 4,751 4,810 (9,621) -68%
Expenditures by Type
Services & Charges
Professional Services 12,532 73,065 33,997 1,211 - - - - - (33,997) -100%
Other Services & Charges 98,400 135,000 236,100 36,100 - - - - - (236,100) -100%
Total Services & Charges 110,932 208,065 270,097 37,311 - - - - - (270,097) -100%
Capital 21,660 24,273 2,409 - - - - - - (2,409) -100%
Total Expenditures 132,592 232,338 272,506 37,311 - - - - - (272,506) -100%
Net Surplus / (Deficit)(123,947) (219,467) (258,306) (30,092) 4,579 4,636 4,693 4,751 4,810
Cash Reserves Target
Beginning Cash Balance 968,861 847,926 627,325 369,019 373,598 378,234 382,927 387,678
Cash Adjustments 3,012 (1,134) - - - - - -
Ending Cash Balance 847,926 627,325 369,019 373,598 378,234 382,927 387,678 392,488
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established in 2008 with the recovery of monies from lawsuits brought about by environmental actions on the Studebaker and Oliver industrial sites. The fund continues to receive,
intermittently, monies from similar settlements. The fund is used for capital projects related to environmental cleanup.
At this time, the only revenue comes from interest earned on the fund's cash balance.
In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon reconditioning.
For 2020, no expenditures have been identified at this time.
3% of total Civil City
expenditures in previous
fiscal year, less interfund
transfers
This fund is used to accumulate cash reserves for unforeseen purposes. This fund is used for mid-year or year-end advances to other funds that have cash shortages and the advances must be paid back
within six months.
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.
The cash reserve requirement for this fund is 3% of prior year operational expenditures in Civil City funds, excluding interfund transfers.
This fund receives revenue from interest earned on the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
Every so often, this fund receives certain "catch up" distributions of County Option Income Tax (COIT) and Economic Development Income Tax (EDIT) monies from the State of Indiana that are required
to be deposited into this fund. During 2016, a total of 25% of the special local income tax distribution approved by the Indiana General Assembly, or $1,405,850, was deposited into the Rainy Day Fund as
allowed under the statute.
No expenditures are budgeted at this time. The most recent activity was an interfund loan to four other funds during 2011.
No reserve requirement
200
City of South Bend, Indiana 2020 Budget
Fund 217 - Gift, Donation, Bequest
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 1,256 2,481 10,800 4,073 4,613 4,389 4,163 3,995 3,869 (6,187) -57%
Wayfinding Signage Project - 50,000 100,000 100,000 - - - - - (100,000) -100%
Bloomberg Mayors Challenge - - 274,000 274,000 403,743 322,506 - - - 129,743 47%
Human Rights Scholarship Prog.- - 95,493 88,053 18,000 18,000 18,000 18,000 18,000 (77,493) -81%
Hesburgh-MLK Memorial 146,593 - - - - - - - - - -
Historic Preservation Commiss.- 18,583 500 110 - - - - - (500) -100%
Milton Trust Energy Grant - - 125,000 - - - - - - (125,000) -100%
Animal Resource Center 37,463 40,167 41,300 3,851 25,000 25,000 25,000 25,000 2,700 (16,300) -39%
Pokagon Band Donation - - 100,000 100,000 - - - - - (100,000) -100%
Total Revenue 185,312 111,231 747,093 570,086 451,356 369,895 47,163 46,995 24,569 (295,737) -40%
Expenditures by Project
Wayfinding Signage Project - - 138,476 38,476 - - - - - (138,476) -100%
Bartlett St Roundabout Design 3,000 11,524 - - - - - - - - -
Bloomberg Mayors Challenge - - 391,466 11,308 286,028 322,506 - - - (105,438) -27%
Human Rights Scholarship Prog.- - 28,150 1,850 28,150 28,150 28,150 28,150 28,150 - 0%
Bike Signage - - 2,500 - 2,500 2,500 2,500 2,500 2,500 - 0%
Hesburgh-MLK Memorial 193,866 350 - - - - - - - - -
Historic Preservation Commiss.- 322 5,000 - 5,000 5,000 5,000 - - - 0%
Milton Trust Energy Grant - - 25,000 - - - - - - (25,000) -100%
Animal Resource Center 4,478 34,604 40,000 20,718 35,000 30,000 30,000 30,000 4,200 (5,000) -13%
Total Expenditures 201,343 46,800 630,592 72,351 356,678 388,156 65,650 60,650 34,850 (273,914) -43%
Expenditures by Type
Supplies - 322 5,000 - 5,000 5,000 5,000 2,500 2,500 - 0%
Services & Charges
Professional Services 3,000 42,669 567,042 70,501 308,328 344,806 22,300 22,300 - (258,714) -46%
Printing & Advertising - - 14,818 1,850 21,650 21,650 21,650 19,150 19,150 6,832 46%
Repairs & Maintenance - 1,014 27,900 - 10,000 5,000 5,000 5,000 3,000 (17,900) -64%
Other Services & Charges 198,343 2,795 15,832 - 11,700 11,700 11,700 11,700 10,200 (4,132) -26%
Total Services & Charges 201,343 46,478 625,592 72,351 351,678 383,156 60,650 58,150 32,350 (273,914) -44%
Total Expenditures 201,343 46,800 630,592 72,351 356,678 388,156 65,650 60,650 34,850 (273,914) -43%
Net Surplus / (Deficit) (16,032) 64,431 116,501 497,735 94,678 (18,261) (18,487) (13,655) (10,281)
Beginning Cash Balance 116,569 100,898 165,219 281,720 376,398 358,137 339,650 325,995 Cash Reserves Target
Cash Adjustments 361 (110) - - - - - -
Ending Cash Balance 100,898 165,219 281,720 376,398 358,137 339,650 325,995 315,714
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for miscellaneous contributions to the City for specific projects and the expenses related to the projects. Donations to the South Bend Animal Resource Center are held in this fund.
This fund is funded by donations. Donations received are generally specified for some specific purpose (e.g. animal shelter, bike paths, etc.) and cannot be used for general purposes. This fund also
receives revenue from interest earned on the fund's cash balance.
- In 2017, the South Bend Animal Resource Center (SBARC) started receiving an annual donation of approximately $22,300 from the Judith Westfall Irrevocable Trust. They anticipate receiving annual
contributions through 2/24/2023.
- In 2018, the City received a $50,000 donation from Visit South Bend Mishawaka for wayfinding signage.
- In 2019, the City received a $100,000 donation from the Pokagon Band of the Potawatomi to be used towards the Bowman Creek Project.
- In 2019, the City received $100,000 from Bloomberg Philanthropies, the first installment of a three-year Mayors Challenge commitment from Bloomberg.
- In 2019, the Human Rights Scholarship Program was moved into this fund.
- In 2019, the City's AmeriCorps program received $125,000 from the Robert & Clara Milton Charitable Trust Foundation. This private grant is to be used for the South Bend Green Corps Senior Home
Engery Improvements.
Revenues and expenditures vary depending on donations received and when projects are sufficiently funded.
2017: The major project in 2017 was the MLK/Hesburgh statue ($200,000) in Leighton Plaza.
2018-2020 expenditures include additional renovations for the animal shelter as well as bike signage.
Mayor's Challenge Award - The City of South Bend is developing a transportation-as-a-benefit program, partnering with local employers to provide free or subsidized transportation to/from work for
low-wage shift workers who are transport insecure. Goals include reducing employee turnover, increasing productivity, and increasing resident access to employment, all of which will in turn strengthen
the local economy. Of this grant, 62% of funds are allocated to personnel who will design, implement and manage the program and develop a self-sustaining model. 17% of funds are allocated to covering
costs of participant transportation; the 3-year period we will transition from program-funded transportation to employer/employee-funded transportation. 18% of costs are allocated to
operational/technical partners to develop and manage infrastructure (data management, participant enrollment, etc.). 3% of costs are allocated to media/communications to support employer recruitment,
participant enrollment, and public messaging. 1% of costs are allocated to travel/events; it’s estimated that key program personnel will travel 1x for program research and 2x to relevant industry
conferences and that the program will host 3 major events to recruit new partners/participants for the program. At the end of the 3-year period, it is expected the city will have developed a sustainable,
replicable model for a transportation-as-a-benefit program which will continue to scale across the South Bend region and other similar geographies.
201
City of South Bend, Indiana 2020 Budget
Fund 258 - Human Rights Federal Grant
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 206,450 74,580 145,000 77,500 138,200 159,200 180,200 201,200 222,200 (6,800) -5%
Interest Earnings 4,417 8,862 10,360 5,274 5,978 4,046 2,494 1,320 528 (4,382) -42%
Other Income 16,362 23,303 20,400 270 7,050 7,050 7,050 7,050 7,050 (13,350) -65%
Total Revenue 227,229 106,745 175,760 83,044 151,228 170,296 189,744 209,570 229,778 (24,532) -14%
Expenditures by Type
Personnel
Salaries & Wages 52,043 52,886 120,000 59,255 135,130 137,832 140,588 143,400 146,268 15,130 13%
Health Insurance 15,646 15,646 16,562 5,856 23,220 24,620 26,020 27,620 29,220 6,658 40%
Fringe Benefits 9,789 10,110 23,686 11,465 26,198 26,746 27,302 27,872 28,456 2,512 11%
Total Personnel 77,478 78,642 160,248 76,576 184,548 189,198 193,910 198,892 203,944 24,300 15%
Supplies 7,054 1,772 2,000 266 2,000 2,000 2,000 2,000 2,000 - 0%
Services & Charges
Professional Services 24,727 37,812 47,233 11,691 27,800 27,800 27,800 27,800 27,800 (19,433) -41%
Printing & Advertising 12,889 15,369 43,000 - 4,000 4,000 4,000 4,000 4,000 (39,000) -91%
Education & Training 968 15 10,500 348 3,500 3,500 3,500 3,500 3,500 (7,000) -67%
Travel 4,555 6,412 12,417 2,250 15,300 15,300 15,300 15,300 15,300 2,883 23%
Other Services & Charges 7,645 9,292 15,300 252 5,300 5,300 5,300 5,300 5,300 (10,000) -65%
Interfund Transfers Out - - 76,493 76,493 - - - - - (76,493) -100%
Total Services & Charges 50,784 68,899 204,943 91,034 55,900 55,900 55,900 55,900 55,900 (149,043) -73%
Total Expenditures 135,315 149,313 367,191 167,876 242,448 247,098 251,810 256,792 261,844 (124,743) -34%
Net Surplus / (Deficit) 91,914 (42,567) (191,431) (84,832) (91,220) (76,802) (62,066) (47,222) (32,066)
Beginning Cash Balance 479,360 572,740 529,536 338,105 246,885 170,083 108,017 60,795 Cash Reserves Target
Cash Adjustments 1,467 (637) - - - - - -
Ending Cash Balance 572,740 529,536 338,105 246,885 170,083 108,017 60,795 28,729
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
In 2020, both the Employment Manager and the Housing Manager will be retitled Director of Employment and Director of Housing. This change was made as a result of the retirement of the Director
of Human Rights at the beginning of 2019. A portion of the salary for the Human Rights Director will be shared between the two positions, increasing the salary cap for each position by 24% from 2019
to 2020. The increase in health insurance from 2019 to 2020 is due to a one-time break in the health insurance cost per employee in 2019. In 2020, health insurance cost per employee is increased back to
the regular rates.
This fund is funded by federal grants, including grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC).
This fund tracks the portion of the Human Rights division that is funded by the federal government.
202
City of South Bend, Indiana 2020 Budget
Fund 404 - County Option Income Tax
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Local Income Taxes 10,459,265 12,339,734 12,879,847 6,805,700 12,440,774 12,440,774 12,440,774 12,440,774 12,440,774 (439,073) -3%
Intergov./ Grants - - 12,500 12,500 - - - - - (12,500) -100%
Charges for Services 2,500 6,000 8,600 - - - - - - (8,600) -100%
Interest Earnings 82,414 182,755 296,750 143,558 100,000 118,972 137,406 154,588 170,048 (196,750) -66%
Other Income 520,663 651,457 75,272 32,012 40,000 24,000 24,000 28,000 20,000 (35,272) -47%
Interfund Transfers In - 324,159 927,077 927,077 - - - - - (927,077) -100%
Total Revenue 11,064,843 13,504,106 14,200,046 7,920,846 12,580,774 12,583,746 12,602,180 12,623,362 12,630,822 (1,619,272) -11%
Expenditures by Activity
Goodwill Strategic Outreach - 130,000 130,000 65,000 - - - - - (130,000) -100%
Election Costs - - 187,026 187,026 - - - 180,000 - (187,026) -100%
Debt Service & Other 163,750 152,312 477,188 254,288 1,563,741 40,000 40,000 - - 1,086,553 228%
South Bend Art Museum 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 - 0%
Studebaker Museum 273,014 277,864 279,622 139,812 279,624 279,624 279,624 279,624 279,624 2 0%
Light Up South Bend 150,573 88,404 338,101 148,874 260,000 260,000 260,000 260,000 260,000 (78,101) -23%
Street Paving & Patching - - 1,937,750 968,875 2,387,750 3,100,000 3,100,000 3,100,000 3,100,000 450,000 23%
Local Roads & Streets 291,639 12,755 573 - - - - - - (573) -100%
Utilities & Services 3,444,906 2,682,053 2,724,861 1,269,387 2,577,816 2,456,640 2,488,356 2,520,707 2,553,705 (147,045) -5%
Curb & Sidewalk Program 1,677,224 1,500,000 1,500,000 750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 0%
Information Technology 636,651 2,874 3,052,662 525,781 33,414 - - - - (3,019,248) -99%
Police Dept Gas & Vehicle Maint 1,285,545 1,158,785 - - - - - - - - -
Police Vehicle Debt Service Pmts 838,149 1,646,441 1,618,740 509,368 1,684,757 1,807,263 1,228,833 1,179,764 1,474,705 66,017 4%
Fire Department & EMS 228,845 166,390 926,579 463,290 - - - - - (926,579) -100%
Community Investment 746,571 949,592 2,402,354 597,596 170,000 150,000 150,000 150,000 150,000 (2,232,354) -93%
Parks Administration 1,415,007 1,287,600 400,000 200,000 800,000 800,000 800,000 800,000 800,000 400,000 100%
DTSB-Corridor Ambassadors 143,902 189,133 351,050 346,659 1,008,672 936,356 936,356 936,356 936,356 657,622 187%
Vacant & Abandoned Houses 15,200 - 847,208 265,677 250,000 250,000 250,000 250,000 250,000 (597,208) -70%
Total Expenditures 11,375,975 10,309,203 17,238,714 6,756,633 12,580,774 11,644,883 11,098,169 11,221,451 11,369,390 (4,657,940) -27%
Expenditures by Type
Supplies 892,386 683,344 278,101 140,713 200,000 200,000 200,000 200,000 200,000 (78,101) -28%
Services & Charges
Professional Services 723,673 244,535 3,661,129 740,884 130,000 110,000 110,000 110,000 110,000 (3,531,129) -96%
Printing & Advertising 1,701 - - - - - - - - - -
Utilities 1,578,568 1,614,522 1,745,000 865,229 1,554,725 1,585,820 1,617,536 1,649,887 1,682,885 (190,275) -11%
Education & Training 12,430 - - - - - - - - - -
Repairs & Maintenance 1,663,859 1,483,180 874,614 360,918 762,271 610,000 610,000 610,000 610,000 (112,343) -13%
Interfund Allocations 7,140 6,873 8,631 4,317 8,633 8,633 8,633 8,633 8,633 2 0%
Debt Service
Principal 1,224,069 1,585,484 1,557,180 499,647 1,620,219 1,706,778 1,130,651 1,071,565 1,360,000 63,039 4%
Interest & Fees 65,722 60,957 90,722 24,302 97,952 100,485 98,182 108,199 114,705 7,230 8%
Grants & Subsidies 530,874 1,143,117 1,978,741 705,563 335,991 335,991 335,991 335,991 335,991 (1,642,750) -83%
Other Services & Charges 1,028,720 572,460 1,611,404 958,993 1,509,492 1,437,176 1,437,176 1,577,176 1,397,176 (101,912) -6%
Interfund Transfers Out 3,442,578 2,787,600 4,764,329 2,382,165 6,361,491 5,550,000 5,550,000 5,550,000 5,550,000 1,597,162 34%
Total Services & Charges 10,279,335 9,498,728 16,291,750 6,542,017 12,380,774 11,444,883 10,898,169 11,021,451 11,169,390 (3,910,976) -24%
Capital
Land 577 91,395 216,908 23,013 - - - - - (216,908) -100%
Land Improvements - 11,493 50,000 - - - - - - (50,000) -100%
Machinery & Equipment 24,868 - - - - - - - - - -
Infrastructure 178,811 24,243 401,955 50,891 - - - - - (401,955) -100%
Capital 204,255 127,132 668,863 73,904 - - - - - (668,863) -100%
Total Expenditures 11,375,975 10,309,203 17,238,714 6,756,633 12,580,774 11,644,883 11,098,169 11,221,451 11,369,390 (4,657,940) -27%
Net Surplus / (Deficit) (311,133) 3,194,903 (3,038,668) 1,164,213 - 938,863 1,504,011 1,401,911 1,261,432
Beginning Cash Balance 8,935,608 8,614,576 11,799,456 8,760,788 8,760,788 9,699,651 11,203,662 12,605,573 Cash Reserves Target
Cash Adjustments (9,900) (10,022) - - - - - -
Ending Cash Balance 8,614,576 11,799,456 8,760,788 8,760,788 9,699,651 11,203,662 12,605,573 13,867,005
Cash Reserves Target 5,687,988 5,154,601 8,619,357 6,290,387 5,822,442 5,549,085 5,610,726 5,684,695
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual
expenditures
This fund accounts for the receipt and expense of County Option Income Tax (COIT).
Funds are used for debt service payments for police cars & equipment, certain organizations' grants and operational subsidies, capital expenditures, and other uses as deemed by the Mayor and
Council. Starting in 2019, the interfund transfer to the Motor Vehicle Highway Fund (#202) for street paving & patching will be paid from COIT instead of EDIT Fund (#408). The City is
replacing its 20+ year-old accounting software system. It is an 18 month long implementation with an anticipated go-live date of April 2020. The cost of the software and implementation is paid
out of COIT, reflected in the 2019 budget. The City has a service contract with DTSB (Downtown South Bend, Inc.) for the maintenance of the streetscapes and sidewalks downtown. From 2019
to 2020, the cost of this contract was further consolidated into this fund, an increase of over $600K. In 2020, Department of Community Investment (DCI) activities formerly paid out of this
fund will be moved into the Economic Development Income Tax (EDIT) Fund (#408) in order to consolidate DCI expenditures. The City continues to budget funding for the demolition of vacant
& abandoned houses. The Department of Public Works manages the Light Up South Bend program - a partnership with Indiana/Michigan Power Co. to install additional street lights in
neighborhoods throughout South Bend. The Lamppost Lighting Program is meant to improve safety by adding more street lighting throughout South Bend. The City selected two areas where
residents pay less for a lamppost. They were chosen based on income, number of vacant lots, and need for lighting in the neighborhood. In 2020, the Goodwill Strategic Outreach Unit will be
moved into the new Community Initiatives division in the General Fund (#101).
County Option Income Tax (COIT) revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Other Income is principal from an interfund loan (debt schedule
#82) being repaid by the UDAG Fund (#410). This fund also receives revenue from interest earned on the fund's cash balance.
203
City of South Bend, Indiana 2020 Budget
Fund 406 - Cumulative Capital Development
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 436,823 436,677 464,185 245,374 415,213 422,272 429,451 436,752 444,177 (48,972) -11%
Other Taxes 38,286 38,373 40,352 19,576 10,000 5,000 - - - (30,352) -75%
Interest Earnings 3,875 8,476 8,940 4,857 330 1,082 1,848 4,052 9,011 (8,610) -96%
Total Revenue 478,984 483,526 513,477 269,807 425,543 428,354 431,299 440,804 453,188 (87,934) -17%
Expenditures by Type
Debt Service
Principal 428,124 549,419 498,598 227,113 550,179 370,109 353,115 255,412 47,993 51,581 10%
Interest & Fees 10,117 25,983 40,679 18,255 37,638 25,590 15,625 5,602 547 (3,041) -7%
Total Services & Charges 438,241 575,402 539,277 245,368 587,817 395,699 368,740 261,014 48,540 48,540 9%
Capital - - 286,000 - - - - - - (286,000) -100%
Total Expenditures 438,241 575,402 825,277 245,368 587,817 395,699 368,740 261,014 48,540 (237,460) -29%
Net Surplus / (Deficit)40,743 (91,876) (311,800) 24,439 (162,274) 32,655 62,559 179,790 404,648
Beginning Cash Balance 579,295 622,016 529,328 217,528 55,254 87,909 150,468 330,258 Cash Reserves Target
Cash Adjustments 1,978 (813) - - - - - -
Ending Cash Balance 622,016 529,328 217,528 55,254 87,909 150,468 330,258 734,906
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 407 - Cumulative Capital Improvement
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Other Taxes 395,915 236,379 207,296 111,614 240,933 240,933 240,933 240,933 240,933 33,637 16%
Interest Earnings 3,174 5,563 11,645 5,114 8,500 6,099 6,311 6,525 6,741 (3,145) -27%
Other Income 25,000 25,000 25,000 - - - - - - (25,000) -100%
Total Revenue 424,088 266,942 243,941 116,728 249,433 247,032 247,244 247,458 247,674 5,492 2%
Expenditures by Type
Debt Service
Principal 356,250 - - - - - - - - - -
Interest & Fees 15,800 - - - - - - - - - -
Interfund Transfers Out - 249,500 - - 250,000 - - - - 250,000 -
Total Services & Charges 372,050 249,500 - - 250,000 - - - - 250,000 -
Capital - - 28,000 - 180,000 230,000 230,000 230,000 230,000 152,000 543%
Total Expenditures 372,050 249,500 28,000 - 430,000 230,000 230,000 230,000 230,000 402,000 1436%
Net Surplus / (Deficit)52,038 17,442 215,941 116,728 (180,567) 17,032 17,244 17,458 17,674
Beginning Cash Balance 377,581 430,948 447,850 663,791 483,224 500,256 517,500 534,958 Cash Reserves Target
Cash Adjustments 1,329 (541) - - - - - -
Ending Cash Balance 430,948 447,850 663,791 483,224 500,256 517,500 534,958 552,632
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital fund - spend down
to zero
No reserve requirement -
Capital fund - spend down
to zero
This fund was established in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements. (Ordinance no. 4832-66)
This fund receives cigarette tax revenue. Other Income is $25,000 from the South Bend School Corporation for rental of property. This fund also receives revenue from interest earned on the fund's
cash balance. In 2017, the final payment ($150,000) of Hotel/Motel Tax revenue was received. This revenue was used for the repayment of the 2011 Century Center Refunding Bond.
This fund is used to account for expenditures relating to the purchase or lease of capital improvements in the City. A cumulative capital development fund is defined under Indiana Code (I.C. 36-9-16)
and was established by the Common Council in 1985 (ordinance no. 7486-85).
This fund receives revenue from a property tax levy. Distributions are received from St. Joseph County in June and December. The Cumulative Capital Development (CCD) property tax is a special
tax rate that is reduced by circuit breaker property tax caps and will likely result in less revenue in future years unless the rate is re-established. This fund also receives auto excise and commercial vehicle
excise tax (intergovernmental shared revenues).
Currently, this fund pays the debt service payments for several police vehicle capital lease-purchases. About 34 patrol cars need to be replaced every year to maintain the fleet. Cars are kept for at least
five years, up to 10, depending on wear and tear. The Police Department is proposing to replace cars with hybrid vehicles. The cost is about $40.000-43,000 per vehicle, or about $10,000 per year for a
5-year lease. 2019 included a one-time capital expenditure of $286,000 to help fund the My SB Parks & Trails project at Howard Park.
In 2018, the 2011 Century Center Refunding Bond was paid off.
In 2019, $28,000 was used to purchase furniture for the Howard Park Renovation Project, part of the greater My SB Parks & Trails Project that is being managed by the Venues, Parks & Arts
Department.
In 2020, this fund will be used for Department of Community Investment (DCI) activities: $100,000 for the Burke Building stabilization project and $80,000 for the Complete Streets Transportation
project. In 2021, DCI will implement an alley improvement pilot program at $50,000 a year.
204
City of South Bend, Indiana 2020 Budget
Fund 408 - Economic Development Income Tax
Fund Type Special Revenue Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Local Income Taxes 10,433,361 11,885,489 12,474,651 6,676,038 12,098,890 12,098,890 12,098,890 12,098,890 12,098,890 (375,761) -3%
Charges for Services 300,000 - 150,000 - 150,000 150,000 150,000 150,000 150,000 - 0%
Fines, Forfeitures, and Fees 354,660 354,660 354,660 354,660 354,660 - - - - - 0%
Interest Earnings 111,297 260,688 393,400 183,476 254,322 160,858 148,128 132,875 115,216 (139,078) -35%
Other Income 2,701 598,182 7,901 7,501 - - - - - (7,901) -100%
Interfund Transfers In 735,240 - 178,534 178,534 - - - - - (178,534) -100%
Total Revenue 11,937,260 13,099,020 13,559,146 7,400,209 12,857,872 12,409,748 12,397,018 12,381,765 12,364,106 (701,274) -5%
Expenditures by Activity
Debt Service & Other 609,383 999,446 415,000 150,000 191,233 115,000 115,000 115,000 115,000 (223,767) -54%
Street Department Paving 1,937,750 1,937,750 500,000 - - - - - - (500,000) -100%
PSAP 2,020,453 2,395,284 2,857,018 1,409,006 2,799,865 2,855,862 2,912,979 2,971,239 3,030,664 (57,153) -2%
Dept of Community Investment 2,339,604 2,860,829 6,997,310 1,657,088 5,300,149 5,426,741 5,491,303 5,555,247 5,624,749 (1,697,161) -24%
Potawatomi Zoo 1,622,673 100,000 291,199 59,137 322,900 326,100 334,100 336,500 328,500 31,701 11%
Parks & Recreation 459,085 347,259 432,275 221,994 378,506 376,756 374,856 372,731 375,531 (53,769) -12%
Code Enforcement 2,152,356 1,258,252 2,364,559 1,182,280 2,973,805 3,157,996 3,253,925 3,301,429 3,335,866 609,246 26%
Animal Resource Center 728,865 820,662 845,841 422,921 891,414 932,954 953,537 974,147 994,611 45,573 5%
Total Expenditures 11,870,169 10,719,482 14,703,202 5,102,424 12,857,872 13,191,409 13,435,700 13,626,293 13,804,921 (1,845,330) -13%
Expenditures by Type
Services & Charges
Professional Services 3,957,291 2,528,862 3,413,775 1,714,140 3,635,865 3,601,862 3,658,979 3,717,239 3,776,664 222,090 7%
Printing & Advertising 2,054 606 5,043 53 45,000 45,000 45,000 45,000 45,000 39,957 792%
Utilities 12,778 1,281 16,055 - - - - - - (16,055) -100%
Repairs & Maintenance 110,215 133,329 747,918 75,016 175,250 175,250 175,250 175,250 175,250 (572,668) -77%
Debt Service
Principal 228,333 - 149,381 34,137 165,000 175,000 190,000 200,000 200,000 15,619 10%
Interest & Fees 189,975 750 142,568 25,000 158,650 151,850 144,850 137,250 129,250 16,082 11%
Grants & Subsidies 415,981 964,922 3,728,656 312,023 1,830,000 1,830,000 1,830,000 1,830,000 1,830,000 (1,898,656) -51%
Other Services & Charges 225,728 467,351 7,285 41 90,000 155,000 155,000 155,000 155,000 82,715 1135%
Interfund Transfers Out 6,667,496 6,572,551 5,827,521 2,923,039 6,608,107 6,827,447 7,006,621 7,136,554 7,263,757 780,586 13%
Total Services & Charges 11,809,852 10,669,652 14,038,202 5,083,449 12,707,872 12,961,409 13,205,700 13,396,293 13,574,921 (1,330,330) -9%
Capital
Land 2,700 - 665,000 18,975 - - - - - (665,000) -100%
Land Improvements - 49,830 - - - - - - - - -
Bldgs & Bldg Improve.- - - - 50,000 50,000 50,000 50,000 50,000 50,000 -
Motor Equipment 57,617 - - - - - - - - - -
Infrastructure - - - - 100,000 180,000 180,000 180,000 180,000 100,000 -
Total Capital 60,317 49,830 665,000 18,975 150,000 230,000 230,000 230,000 230,000 (515,000) -77%
Total Expenditures 11,870,169 10,719,482 14,703,202 5,102,424 12,857,872 13,191,409 13,435,700 13,626,293 13,804,921 (1,845,330) -13%
Net Surplus / (Deficit) 67,091 2,379,538 (1,144,056) 2,297,784 - (781,661) (1,038,682) (1,244,528) (1,440,815)
Beginning Cash Balance 11,135,200 12,770,240 15,134,269 13,990,213 13,990,213 13,208,552 12,169,870 10,925,342 Cash Reserves Target
Cash Adjustments 1,567,950 (15,509) - - - - - -
Ending Cash Balance 12,770,240 15,134,269 13,990,213 13,990,213 13,208,552 12,169,870 10,925,342 9,484,527
Cash Reserves Target 5,935,085 5,359,741 7,351,601 6,428,936 6,595,705 6,717,850 6,813,147 6,902,461
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual expenditures
This fund accounts for the receipt and expense of Economic Development Income Tax (EDIT) revenue. This fund is a source of bonding capacity for the City and efforts are made to keep significant
cash reserves in order to receive a higher credit rating and lower interest rates.
This fund receives Economic Development Income Tax (EDIT) revenue. The City of South Bend receives an allocated share of the 0.4% income tax on wages within St. Joseph County. For the revenue
forecast, EDIT revenue is budgeted to increase about 2% per year. Other Income is from the sale of properties held for resale by the Department of Community Investment. This fund also receives
revenue from interest earned on the fund's cash balance.
The final payment of the TJX job penalty amount of $354,660 will be received in 2020. The job penalty fines were assessed because the company A.J. Wright violated its development agreement with the
city, under which it benefited from a taxpayer-funded incentive package worth more than $10 million. TJX, the parent company of A.J. Wright, has been paying the job penalty fines since 2011.
The fund is used to pay for debt service on the 2014 PSAP (Public Safety Answering Point-the consolidated county-wide 911 call center) Bonds, the 2015 Parks Bonds, and the 2018 Zoo Bonds. It also
pays for various economic development initiatives and interfund transfers to the fund the Department of Community Investment (DCI) administration (Fund #211) and the Department of Code
Enforcement (Fund #219 & #230). In 2020, Department of Community Investment (DCI) activities formerly paid out of the County Option Income Tax (COIT) Fund (#404) will be moved into this
fund in order to consolidate DCI expenditures. 2020 budgeted expenditures include: $220K for permanent supportive housing, $200K for weather amnesty, $300K for two neighborhood plans, $210K
for IT start-up costs for the Plan Commission, $175K for neighborhood organization support, $275K for façade matching grants, $500K for small business development (including workforce
programming), $50K for an alley stabilization pilot program, $100K for Complete Streets Transportation projects, $330K for expenses related to Redevelopment owned properties, $40K for promotion
of new DCI programs, $115K for the South Bend Chamber of Commerce.
205
City of South Bend, Indiana 2020 Budget
Fund 750 - Equipment/Vehicle Leasing
Fund Type Capital Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 7,227 31,472 17,000 11,856 - - - - - (17,000) -100%
Debt Proceeds 4,548,500 6,638,312 1,472,985 - 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 2,856,091 194%
Interfund Transfers In - 101,776 - - - - - - - - -
Total Revenue 4,555,727 6,771,560 1,489,985 11,856 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 2,839,091 191%
Expenditures by Dept/Division
Consolidated Historical 4,134,997 437,486 101,999 30,999 - - - - - (101,999) -100%
Central Services - - 31,846 - - - - - - (31,846) -100%
Streets - 792,510 643,891 317,056 754,960 981,640 889,125 968,990 993,430 111,069 17%
Solid Waste - 1,432,467 719,498 - 545,000 375,000 385,000 395,000 405,000 (174,498) -24%
Sewers - - 58,655 - - - - - - (58,655) -100%
Wastewater - - 101,400 - - - - - - (101,400) -100%
Water Works - 603,954 - - - - - - - - -
Innovation & Technology - 25,054 - - - - - - - - -
Police Department - 2,221,105 972,735 530,396 1,495,000 1,360,000 1,360,000 1,360,000 1,360,000 522,265 54%
Fire Department - 1,064,653 400,159 400,159 1,340,000 210,000 910,000 1,285,000 1,310,000 939,841 235%
Parks Department - 712,619 482,805 482,805 194,116 - - - - (288,689) -60%
Code Enforcement - - 138,608 78,940 - - - - - (138,608) -100%
Animal Resource Center - 72,627 - - - - - - - - -
Building Department - 65,670 - - - - - - - - -
Total by Dept/Division 4,134,997 7,428,144 3,651,596 1,840,355 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 677,480 19%
Expenditures by Type
Debt Service
Principal 186 - 92,576 27,927 - - - - - (92,576) -100%
Interest & Fees - 500 9,173 2,822 - - - - - (9,173) -100%
Other Services & Charges - 217,125 250 250 - - - - - (250) -100%
Interfund Transfers Out - 219,861 - - - - - - - - -
Total Services & Charges 186 437,486 101,999 30,999 - - - - - (101,999) -100%
Capital
Motor Equipment 2,810,692 5,216,617 2,699,438 1,004,197 2,854,076 2,716,640 2,634,125 2,723,990 2,758,430 154,638 6%
Machinery & Equipment 853,051 1,170,088 850,159 805,159 1,475,000 210,000 910,000 1,285,000 1,310,000 624,841 73%
Water Meters 471,068 603,954 - - - - - - - - -
Total Capital 4,134,811 6,990,658 3,549,597 1,809,356 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 779,479 22%
Total Expenditures 4,134,997 7,428,144 3,651,596 1,840,355 4,329,076 2,926,640 3,544,125 4,008,990 4,068,430 677,480 19%
Net Surplus / (Deficit) 420,730 (656,584) (2,161,611) (1,828,499) - - - - -
Beginning Cash Balance - 3,598,717 2,942,040 780,429 780,429 780,429 780,429 780,429 Cash Reserves Target
Cash Adjustments 3,177,987 (93) - - - - - -
Ending Cash Balance 3,598,717 2,942,040 780,429 780,429 780,429 780,429 780,429 780,429
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital lease fund - spend
down to zero
This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and expended upon the
provision by the City of a proper claim form and invoice. The trustee escrow accounts have been maintained by the City for many years. This fund was established in 2017 to integrate these trustee
accounts into the City's regular accounting system. All expenditures in this fund are approved by the Board of Public Works before they are submitted to the trustee bank for payment. Historically, the
City has used 5-year leases and received an interest rate around 2%. Debt service principal and interest payments are budgeted in individual departments.
This fund receives revenue in the form of capital lease proceeds. This fund also receives revenue from interest earned on the cash balance at the trustee bank.
See the capital summary for the estimate of vehicles and equipment to be purchased for each department.
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City of South Bend, Indiana 2020 Budget
Fund 752 - South Bend Redevelopment Authority
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 3,871 4,699 6,383 3,786 4,500 4,500 4,500 4,500 4,500 (1,883) -30%
Interfund Transfers In 3,887,000 3,115,000 2,869,500 1,432,378 2,870,500 2,866,000 2,865,000 2,868,500 2,869,500 1,000 0%
Total Revenue 3,890,871 3,119,699 2,875,883 1,436,164 2,875,000 2,870,500 2,869,500 2,873,000 2,874,000 (883) 0%
Expenditures by Type
Debt Service
Principal 2,605,000 1,915,000 1,725,000 1,015,000 1,790,000 1,850,000 1,925,000 2,015,000 2,110,000 65,000 4%
Interest & Fees 1,261,169 1,192,219 1,136,269 575,684 1,075,613 1,008,669 934,281 843,681 748,206 (60,656) -5%
Interfund Transfers Out 735,240 324,220 - - - - - - - - -
Total Services & Charges 4,601,409 3,431,439 2,861,269 1,590,684 2,865,613 2,858,669 2,859,281 2,858,681 2,858,206 4,344 0%
Total Expenditures 4,601,409 3,431,439 2,861,269 1,590,684 2,865,613 2,858,669 2,859,281 2,858,681 2,858,206 4,344 0%
Net Surplus / (Deficit) (710,538) (311,740) 14,614 (154,520) 9,387 11,831 10,219 14,319 15,794
Beginning Cash Balance - 522,232 210,492 225,106 234,493 246,324 256,543 270,862 Cash Reserves Target
Cash Adjustments 1,232,769 - - - - - - -
Ending Cash Balance 522,232 210,492 225,106 234,493 246,324 256,543 270,862 286,656
Cash Reserves Target 522,232 210,492 225,106 234,493 246,324 256,543 270,862 286,656
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 755 - South Bend Building Corp
Fund Type Debt Service Funds Control City Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 3,162 10,314 14,600 6,818 4,000 3,000 2,000 1,000 1,000 (10,600) -73%
Interfund Transfers In 2,650,500 2,646,000 2,641,500 1,322,250 2,636,586 2,313,605 1,960,280 1,187,105 411,630 (4,914) 0%
Total Revenue 2,653,662 2,656,314 2,656,100 1,329,068 2,640,586 2,316,605 1,962,280 1,188,105 412,630 (15,514) -1%
Expenditures by Type
Debt Service
Principal 2,040,000 2,100,000 2,175,000 1,195,000 2,250,000 2,000,000 1,735,000 1,035,000 280,000 75,000 3%
Interest & Fees 604,164 536,875 459,750 240,119 380,085 307,705 221,780 148,605 130,630 (79,665) -17%
Total Expenditures 2,644,164 2,636,875 2,634,750 1,435,119 2,630,085 2,307,705 1,956,780 1,183,605 410,630 (4,665) 0%
Net Surplus / (Deficit) 9,498 19,439 21,350 (106,051) 10,501 8,900 5,500 4,500 2,000
Beginning Cash Balance - 771,586 791,026 812,376 822,877 831,777 837,277 841,777 Cash Reserves Target
Cash Adjustments 762,089 - - - - - - -
Ending Cash Balance 771,586 791,026 812,376 822,877 831,777 837,277 841,777 843,777
Cash Reserves Target 771,586 791,026 812,376 822,877 831,777 837,277 841,777 843,777
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The fund accounts for the debt service payments for Building Corporation bonds. Current debt includes:
- 2010 Public Works Service Center Refunding Bonds, Refunding 2001 - debt payments paid for by River West TIF Fund (#324) and the Sewage Works Operating Fund (#641), final payment
2/1/21, (debt schedule #36)
- 2012 Fire Station/Police Department Renovations Refunding Bonds, Refunding 2003 - debt payments paid for by River West TIF Fund (#324), final payment 2/1/23, (debt schedule #39)
- 2013 EMS/Fire Station/Tower Bonds - debt payments paid for by the Fire Department Capital Fund (#287), final payment 2/1/33, (debt schedule #116)
100% cash reserves per
bond covenants
100% cash reserves per
bond covenants
The South Bend Redevelopment Authority Fund records debt service payments received from the City that are passed through to the paying agent bank and the bondholders per bond agreements.
The South Bend Redevelopment Authority is a separate legal entity that is recorded in the Comprehensive Annual Financial Report (CAFR). This fund was established in 2017 to integrate this activity
into the City's formal accounting system.
The South Bend Redevelopment Authority receives debt service payments from the City (recorded as interfund transfers) and passes them through to trustee banks and bondholders. This fund also
receives revenue from interest earned on the cash balance at the trustee bank.
This fund accounts for the bi-annual debt service principal and interest payments of Redevelopment Authority debt. Current debt includes:
- 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (#324), final payment 5/1/26, (debt schedule #62)
- 2015 Eddy Street Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (#436), final payment 2/15/33, (debt schedule #54)
2017 - The 2009 Morris PAC Refunding Bonds (debt schedule #11) were paid off February 2017.
2018 - The 2001/2011 Century Center Refunding Bonds (debt schedule #7) were paid off. The final payment was 2/1/18. The remaining cash balance at the trustee bank ($324,170.83) was deposited
into COIT Fund (#404).
2018 - The 2008/2015 Eddy Street Commons Refunding Bonds (debt schedule #54) were paid off early. The final payment was 2/15/18. The remaining cash balance at the trustee bank ($60.85) was
deposited into the River East Residential TIF Fund (#436).
This fund accounts for the South Bend Building Corporation debt service. The South Bend Building Corporation is a separate legal entity, but is reported as a fund in the City's Comprehensive Annual
Financial Report (CAFR). The accounting records are maintained in trustee bank accounts. This fund was established in 2017 to integrate these trustee accounts into the City's regular accounting
system.
The South Bend Building Corporation receives debt service payments from the City (recorded as interfund transfers) and passes them to bondholders through trustee banks. This fund also receives
revenue from interest earned on the cash held at the trustee bank.
207
City of South Bend, Indiana 2020 Budget
REDEVELOPMENT COMMISSION
CONTROLLED FUNDS
208
P
OR
T
A
G
E
AVE
WESTERN AVE
PRAIRIEAVELINCOL
N
W
A
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SAMPLE ST
MAIN STIRONWOODDR31MICHIGANSTMIAMI STST.JOSEPHVALLEYPKWY0 7,000 feet↑N
Tax Increment Finance (TIF) Districts
Douglas Road Economic Development Area
River East Development Area
River West Development Area
South Side Development Area
West Washington Chapin Development Area
1 in. = 7,000 ft.
209
City of South Bend, Indiana 2020 Budget
Fund 324 - TIF - River West Development Area (Airport)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 17,259,902 18,662,835 18,555,308 10,643,592 16,411,377 16,561,040 16,594,718 16,643,950 16,659,333 (2,143,931) -12%
Intergov./ Shared Revenues 394,000 395,000 396,500 197,500 397,000 396,500 395,000 394,500 396,000 500 0%
Intergov./ Grants 333,732 22,988 41,207 41,206 - - - - - (41,207) -100%
Charges for Services - 3,220 1,080 - - - - - - (1,080) -100%
Interest Earnings 246,007 490,094 621,580 299,883 580,000 500,000 450,000 400,000 350,000 (41,580) -7%
Other Income 1,093,690 4,671,057 33,825 20,000 - - - - - (33,825) -100%
Interfund Transfers In 24,043 45,896 47,934 31,579 60,000 60,000 60,000 60,000 12,500 12,066 25%
Total Revenue 19,351,374 24,291,092 19,697,434 11,233,760 17,448,377 17,517,540 17,499,718 17,498,450 17,417,833 (2,249,057) -11%
Expenditures by Type
Services & Charges
Professional Services 1,040,920 1,291,350 2,781,918 521,091 823,462 384,577 392,269 400,114 400,114 (1,958,456) -70%
Printing & Advertising 24,071 - - - - - - - - - -
Debt Service
Principal 6,159,112 2,806,409 4,038,315 1,950,773 3,750,570 3,808,193 3,491,202 3,649,615 2,834,073 (287,745) -7%
Interest & Fees 2,008,054 1,026,282 1,198,775 628,491 1,028,220 875,463 707,388 542,731 328,500 (170,555) -14%
Other Services & Charges 426,939 2,163,396 2,438,908 1,101,835 - - - - - (2,438,908) -100%
Interfund Transfers Out - 4,267,975 4,261,018 2,133,988 4,264,294 3,979,553 3,667,500 2,889,625 2,108,500 3,276 0%
Total Services & Charges 9,659,096 11,555,412 14,718,934 6,336,177 9,866,546 9,047,786 8,258,359 7,482,085 5,671,187 (4,852,388) -33%
Capital
Land - - 22,000 - - - - - - (22,000) -100%
Land Improvements 1,247,127 1,170,285 2,324,865 564,380 - - - - - (2,324,865) -100%
Bldgs & Bldg Improve.2,491,508 9,563,563 9,830,379 1,123,647 - - - - - (9,830,379) -100%
Machinery & Equipment 857,113 89,202 - - - - - - - - -
Infrastructure 4,105,934 3,734,467 16,588,773 567,838 8,133,454 7,451,314 8,740,741 11,517,015 9,287,451 (8,455,319) -51%
Total Capital 8,701,682 14,557,517 28,766,017 2,255,865 8,133,454 7,451,314 8,740,741 11,517,015 9,287,451 (20,632,563) -72%
Total Expenditures 18,360,777 26,112,929 43,484,951 8,592,042 18,000,000 16,499,100 16,999,100 18,999,100 14,958,638 (25,484,951) -59%
Net Surplus / (Deficit) 990,597 (1,821,837) (23,787,517) 2,641,718 (551,623) 1,018,440 500,618 (1,500,650) 2,459,195
Beginning Cash Balance 32,453,040 33,563,915 31,738,300 7,950,783 7,399,160 8,417,600 8,918,218 7,417,568 Cash Reserves Target
Cash Adjustments 120,278 (3,778) - - - - - -
Ending Cash Balance 33,563,915 31,738,300 7,950,783 7,399,160 8,417,600 8,918,218 7,417,568 9,876,763
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River West Development Area and expenses of those funds on eligible development projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund also receives a Hotel/Motel Tax
(intergovernmental shared revenues).
Various projects and development opportunities include: Chocolate Factory Sewer, Cleveland Ameritech Reconstruction, local match to federal funds for Coal Line Trail project, Olive Street
Reconstruction, South Shore Double Tracking, United Way Community Center, West Side Main Streets, Public Works projects, and various development opportunities which may be presented to the
Redevelopment Commission in 2020.
210
City of South Bend, Indiana 2020 Budget
Fund 422 - TIF - West Washington
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 378,994 332,220 261,830 144,025 289,982 292,796 294,034 294,941 294,849 28,152 11%
Interest Earnings 18,448 38,012 37,240 20,423 40,000 40,000 40,000 40,000 20,000 2,760 7%
Other Income - - 18,500 - - - - - - (18,500) -100%
Total Revenue 397,442 370,233 317,570 164,448 329,982 332,796 334,034 334,941 314,849 12,412 4%
Expenditures by Type
Services & Charges
Professional Services 3,013 148 479 - - - - - - (479) -100%
Total Services & Charges 3,013 148 479 - - - - - - (479) -100%
Capital
Land Improvements - 101,278 266,365 - - - - - - (266,365) -100%
Bldgs & Bldg Improve.- 101,560 1,347,240 281,922 - - - - - (1,347,240) -100%
Infrastructure 79,063 642,702 81,046 31,582 400,000 350,000 375,000 300,000 300,000 318,954 394%
Total Capital 79,063 845,540 1,694,651 313,504 400,000 350,000 375,000 300,000 300,000 (1,294,651) -76%
Total Expenditures 82,076 845,688 1,695,130 313,504 400,000 350,000 375,000 300,000 300,000 (1,295,130) -76%
Net Surplus / (Deficit) 315,366 (475,456) (1,377,560) (149,056) (70,018) (17,204) (40,966) 34,941 14,849
Beginning Cash Balance 1,957,615 2,279,940 1,801,466 423,906 353,888 336,684 295,718 330,659 Cash Reserves Target
Cash Adjustments 6,959 (3,018) - - - - - -
Ending Cash Balance 2,279,940 1,801,466 423,906 353,888 336,684 295,718 330,659 345,508
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the West Washington Development Area and expenses of those funds on eligible development projects for this TIF
area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on
the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
The City Cemetery Master Plan is funded through this TIF. Additionally, in 2020 the Elm Streetscape will be funded through this TIF Fund.
City Cemetery Master Plan - General Strategy
1. Redefine the Role of the City Cemetery: South Bend has a definite tilt toward recreation in the way that it utilizes its public open space. By focusing on a passive recreation approach and highlighting
the artistry of the monuments, this open space will better support the adjacent active recreation spaces while strengthening a unique amenity to the neighborhood.
2. Make City Cemetery an Asset to the Surrounding Neighborhoods: Currently, the City Cemetery is isolated and difficult to find. Better connecting it to not only other nearby historic amenities, but to
the surrounding community will increase use and ultimately strengthen the neighborhood.
3. Connect to the West Side Main Streets Plan: South Bend has recently undergone an extensive planning process that took an indepth analysis of two major thoroughfares, Lincoln Way West and
Western Avenue, into the city. These corridors are both within a relatively close proximity to the City Cemetery and the proposed direction of the West Side Main Streets Plan should be incorporated into
this process.
4. Focus on the People: A community’s physical environment strongly influences the health of its residents. To counter balance disproportionate spending on green space within lower income areas, the
City of South Bend is strongly focused on Environmental Justice and creating equitable spaces around the community. By addressing rampant blight in the area around the cemetery and better connecting
this open space to active recreation and historically significant elements in the area, a stronger, more vibrant, and healthier community will emerge.
5. Showcase the History: The history of the City Cemetery is undeniable; from the artistic wrought iron gate to the stone monuments to the unique landmarks throughout its 21 acres. It contains elements
that have local and national significance, such as the gravesite of Schuyler Colfax, the 17th Vice President of the United States.
211
City of South Bend, Indiana 2020 Budget
Fund 429 - TIF - River East Development Area (NE Dev)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 2,630,887 3,062,820 2,722,643 1,642,174 2,586,336 2,599,774 2,988,852 2,606,230 2,609,254 (136,307) -5%
Charges for Services 2,450 - - - - - - - - - -
Interest Earnings 69,831 158,627 216,100 119,508 240,000 200,000 175,000 150,000 150,000 23,900 11%
Other Income 56,065 72,104 7,725 - - - - - - (7,725) -100%
Total Revenue 2,759,233 3,293,551 2,946,468 1,761,682 2,826,336 2,799,774 3,163,852 2,756,230 2,759,254 (120,132) -4%
Expenditures by Type
Services & Charges
Professional Services 324,705 340,567 147,427 14,299 - - - - - (147,427) -100%
Insurance - - 26,000 25,256 - - - - - (26,000) -100%
Other Services & Charges 140,918 7,417 790 790 - - - - - (790) -100%
Total Services & Charges 465,623 347,984 174,217 40,345 - - - - - (174,217) -100%
Capital
Land - 13,975 - - - - - - - - -
Land Improvements 40,000 - 3,077,735 1,187,065 250,000 - - - - (2,827,735) -92%
Bldgs & Bldg Improve.448,217 300,271 5,000,000 - 2,500,000 - - - - (2,500,000) -50%
Infrastructure 1,003,900 316,824 3,950,030 1,448,231 50,000 2,700,000 2,600,000 2,500,000 2,500,000 (3,900,030) -99%
Total Capital 1,492,117 631,070 12,027,765 2,635,297 2,800,000 2,700,000 2,600,000 2,500,000 2,500,000 (9,227,765) -77%
Total Expenditures 1,957,740 979,054 12,201,982 2,675,642 2,800,000 2,700,000 2,600,000 2,500,000 2,500,000 (9,401,982) -77%
Net Surplus / (Deficit) 801,493 2,314,497 (9,255,514) (913,960) 26,336 99,774 563,852 256,230 259,254
Beginning Cash Balance 7,861,822 8,790,697 10,994,678 1,739,164 1,765,500 1,865,274 2,429,126 2,685,356 Cash Reserves Target
Cash Adjustments 127,383 (110,516) - - - - - -
Ending Cash Balance 8,790,697 10,994,678 1,739,164 1,765,500 1,865,274 2,429,126 2,685,356 2,944,610
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Development Area and expenses of those funds on eligible development projects for this TIF area.
The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on
the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades) and East Bank Parking Analysis projects, Public Works
projects, and various development opportunities which may be presented to the Redevelopment Commission in 2020.
212
City of South Bend, Indiana 2020 Budget
Fund 430 - TIF - Southside Development #1
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 2,365,692 2,166,637 660,683 1,403,892 1,858,569 1,871,239 1,875,003 1,879,584 1,880,345 1,197,886 181%
Interest Earnings 53,243 147,610 210,560 103,695 200,000 200,000 175,000 175,000 150,000 (10,560) -5%
Other Income - 3,020 - - - - - - - - -
Interfund Transfers In 1,466,348 - - - - - - - - - -
Total Revenue 3,885,283 2,317,267 871,243 1,507,586 2,058,569 2,071,239 2,050,003 2,054,584 2,030,345 1,187,326 136%
Expenditures by Type
Services & Charges
Professional Services 161,185 242,352 964,932 156,248 - - - - - (964,932) -100%
Total Services & Charges 161,185 242,352 964,932 156,248 - - - - - (964,932) -100%
Capital
Land 54,748 48,539 - - - - - - - - -
Land Improvements - - 2,831,977 433,384 - - - - - (2,831,977) -100%
Bldgs & Bldg Improve.- 40,421 2,047,374 847,234 - - - - - (2,047,374) -100%
Machinery & Equipment - - 6,175 - - - - - - (6,175) -100%
Infrastructure 454,654 370,049 4,502,270 102,845 2,000,000 2,000,000 2,000,000 2,000,000 2,100,000 (2,502,270) -56%
Total Capital 509,402 459,009 9,387,796 1,383,462 2,000,000 2,000,000 2,000,000 2,000,000 2,100,000 (7,387,796) -79%
Total Expenditures 670,587 701,361 10,352,728 1,539,710 2,000,000 2,000,000 2,000,000 2,000,000 2,100,000 (8,352,728) -81%
Net Surplus / (Deficit) 3,214,696 1,615,906 (9,481,485) (32,124) 58,569 71,239 50,003 54,584 (69,655)
Beginning Cash Balance 4,613,772 7,848,685 9,455,102 1,973,617 2,032,186 2,103,425 2,153,428 2,208,012 Cash Reserves Target
Cash Adjustments 20,217 (9,489) 2,000,000 - - - - -
Ending Cash Balance 7,848,685 9,455,102 1,973,617 2,032,186 2,103,425 2,153,428 2,208,012 2,138,357
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Southside Development Area #1 and expenses of those funds on eligible development projects for this TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on
the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
The 2019 cash adjustment is an estimate of budgeted expenditures not realized/spent during 2019.
Various projects and development opportunities include: South East Master Plan Implementation, Public Works projects, and various development opportunities which may be presented to the
Redevelopment Commission in 2020.
213
City of South Bend, Indiana 2020 Budget
Fund 435 - TIF - Douglas Road
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 379,255 - - - - - - - - - -
Interest Earnings 534 3,477 4,664 2,384 - - - - - (4,664) -100%
Total Revenue 379,789 3,477 4,664 2,384 - - - - - (4,664) -100%
Expenditures by Type
Services & Charges
Professional Services 116 - 208,000 8,750 - - - - - (208,000) -100%
Debt Service
Principal 323,006 - - - - - - - - - -
Interest & Fees 12,602 - - - - - - - - - -
Total Services & Charges 335,724 - 208,000 8,750 - - - - - (208,000) -100%
Total Expenditures 335,724 - 208,000 8,750 - - - - - (208,000) -100%
Net Surplus / (Deficit)44,065 3,477 (203,336) (6,366) - - - - -
Beginning Cash Balance 156,458 201,109 204,331 995 995 995 995 995 Cash Reserves Target
Cash Adjustments 585 (254) - - - - - -
Ending Cash Balance 201,109 204,331 995 995 995 995 995 995
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the Douglas Road Development Area and expenses of those funds on eligible development projects for this TIF area.
The Douglas Road TIF was established to develop the road and area near the border between South Bend and Mishawaka.
No revenues are expected at this time.
In 2017, the interfund loan from the Major Moves Fund (#412) was paid off (debt schedule #64). The remaining cash will be spent on utility relocation in the area. The TIF increment for pay year 2020
has been formally released to be allocated to the respective taxing units. For pay years after 2020 the Redevelopment Commission will review the increment and determine if it will be released or collected
for use in future projects.
214
City of South Bend, Indiana 2020 Budget
Fund 436 - TIF - River East Residential (NE Res)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Property Taxes 4,262,917 4,686,651 4,933,557 2,798,589 5,770,197 6,574,407 6,760,732 6,781,399 6,784,575 836,640 17%
Interest Earnings (4,943) 4,559 39,283 17,201 40,000 40,000 40,000 40,000 40,000 717 2%
Other Income - 6 - - - - - - - - -
Interfund Transfers In - 61 - - - - - - - - -
Total Revenue 4,257,974 4,691,277 4,972,840 2,815,789 5,810,197 6,614,407 6,800,732 6,821,399 6,824,575 837,357 17%
Expenditures by Type
Services & Charges
Professional Services 1,331 2,026 9,047 - 26,047 24,797 13,797 11,297 - 17,000 188%
Debt Service
Principal 1,871,080 376,417 392,522 194,201 409,383 427,037 445,523 464,882 126,129 16,861 4%
Interest & Fees 1,294,673 116,911 102,306 52,463 85,445 67,791 49,305 29,946 13,886 (16,861) -16%
Interfund Transfers Out - 4,693,972 3,771,125 1,883,253 3,864,125 4,180,375 4,396,375 4,403,875 4,414,875 93,000 2%
Total Services & Charges 3,167,084 5,189,326 4,275,000 2,129,917 4,385,000 4,700,000 4,905,000 4,910,000 4,554,890 110,000 3%
Total Expenditures 3,167,084 5,189,326 4,275,000 2,129,917 4,385,000 4,700,000 4,905,000 4,910,000 4,554,890 110,000 3%
Net Surplus / (Deficit) 1,090,890 (498,049) 697,840 685,872 1,425,197 1,914,407 1,895,732 1,911,399 2,269,685
Beginning Cash Balance 2,392,145 3,492,629 2,990,020 3,687,860 5,113,057 7,027,464 8,923,196 10,834,595 Cash Reserves Target
Cash Adjustments 9,593 (4,559) - - - - - -
Ending Cash Balance 3,492,629 2,990,020 3,687,860 5,113,057 7,027,464 8,923,196 10,834,595 13,104,280
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund accounts for the collection of Tax Increment Financing (TIF) revenues for the River East Residential Development Area and expenses of those funds on eligible development projects for this
TIF area. The boundaries for this TIF district were changed as part of the TIF re-alignment during 2015. The fund was formerly known as the Northeast Residential TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned on
the fund's cash balance. Interest rates are expected to rise over the next few years, increasing interest earnings revenue.
At the end of 2017, Eddy Street Commons Phase II Bonds were issued to help fund the second phase of the mixed-use development area just south of the University of Notre Dame's campus. Capital
expenditures related to the project are tracked in the Eddy Street Commons Capital Fund (#759). Transfers Out are interfund transfers to the Eddy Street Commons Debt Service Fund (#760) which
makes the debt payments on this bond.
This fund is repaying two interfund loans (debt schedules #84 & #85). Principal and interest payments are made to to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029.
Professional Services will cover mandatory administrative costs related to TIF neutralization calculations.
215
City of South Bend, Indiana 2020 Budget
Fund 315 - Airport 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 9,536 18,472 26,000 12,107 20,000 20,000 20,000 20,000 5,000 (6,000) -23%
Total Revenue 9,536 18,472 26,000 12,107 20,000 20,000 20,000 20,000 5,000 (6,000) -23%
Expenditures by Type
Services & Charges
Debt Service
Principal - - - - - - - - 999,382 - -
Interest & Fees - - - - - - - - 41,080 - -
Interfund Transfers Out 9,390 17,155 26,000 11,819 20,000 20,000 20,000 20,000 5,000 (6,000) -23%
Total Services & Charges 9,390 17,155 26,000 11,819 20,000 20,000 20,000 20,000 1,045,462 (6,000) -23%
Total Expenditures 9,390 17,155 26,000 11,819 20,000 20,000 20,000 20,000 1,045,462 (6,000) -23%
Net Surplus / (Deficit) 146 1,317 - 288 - - - - (1,040,462)
Beginning Cash Balance 1,036,888 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 Cash Reserves Target
Cash Adjustments 3,428 (1,317) - - - - - -
Ending Cash Balance 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 -
Cash Reserves Target 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 1,040,462 -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 328 - SBCDA 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 15,946 30,882 40,000 20,240 40,000 40,000 40,000 40,000 7,500 - 0%
Total Revenue 15,946 30,882 40,000 20,240 40,000 40,000 40,000 40,000 7,500 - 0%
Expenditures by Type
Services & Charges
Debt Service
Principal - - - - - - - - 1,715,185 - -
Interest & Fees - - - - - - - - 24,310 - -
Interfund Transfers Out 14,653 28,681 40,000 19,760 40,000 40,000 40,000 40,000 7,500 - 0%
Total Services & Charges 14,653 28,681 40,000 19,760 40,000 40,000 40,000 40,000 1,746,995 - 0%
Total Expenditures 14,653 28,681 40,000 19,760 40,000 40,000 40,000 40,000 1,746,995 - 0%
Net Surplus / (Deficit) 1,293 2,202 - 481 - - - - (1,739,495)
Beginning Cash Balance 1,732,472 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 Cash Reserves Target
Cash Adjustments 5,729 (2,202) - - - - - -
Ending Cash Balance 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 -
Cash Reserves Target 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 1,739,495 -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The only activity is interest income which is promptly transferred out to the River West TIF Fund (324). Any variance in the trend of interest income will be due to changes in prevailing interest rates.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 South Bend Downtown Central Development Area TIF Redevelopment Authority bonds
(debt schedule 5) for the Palais Royale project.
100% debt service reserve
per bond covenants
This is a debt service fund which exists only to satisfy debt service reserve requirements of the outstanding 2011 Airport Development Area TIF Redevelopment Authority bonds (debt schedule 6) for the
airport taxable project.
The only activity is interest income which is promptly transferred out to the River West TIF Fund (#324). Any variance in the trend of interest income will be due to changes in prevailing interest rates.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
100% debt service reserve
per bond covenants
216
City of South Bend, Indiana 2020 Budget
Fund 351 - 2018 TIF Park Bond Debt Service Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - (275) 23,370 11,606 12,618 12,774 12,933 13,093 13,256 (10,752) -46%
Debt Proceeds - 993,495 - - - - - - - - -
Total Revenue - 993,220 23,370 11,606 12,618 12,774 12,933 13,093 13,256 (10,752) -46%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)- 993,220 23,370 11,606 12,618 12,774 12,933 13,093 13,256
Beginning Cash Balance - - 993,495 1,016,865 1,029,483 1,042,257 1,055,190 1,068,283 Cash Reserves Target
Cash Adjustments - 275 - - - - - -
Ending Cash Balance - 993,495 1,016,865 1,029,483 1,042,257 1,055,190 1,068,283 1,081,539
Cash Reserves Target - 993,495 1,016,865 1,029,483 1,042,257 1,055,190 1,068,283 1,081,539
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
Fund 439 - Certified Technology Park
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Intergov./ Grants 252,625 - - - - - - - - - -
Interest Earnings 10,018 10,966 11,102 7,292 - - - - - (11,102) -100%
Total Revenue 262,643 10,966 11,102 7,292 - - - - - (11,102) -100%
Expenditures by Type
Capital
Land Improvements 1,800,000 - 463,955 55,389 - - - - - (463,955) -100%
Bldgs & Bldg Improve.- - 161,045 - - - - - - (161,045) -100%
Total Capital 1,800,000 - 625,000 55,389 - - - - - (625,000) -100%
Total Expenditures 1,800,000 - 625,000 55,389 - - - - - (625,000) -100%
Net Surplus / (Deficit)(1,537,357) 10,966 (613,898) (48,098) - - - - -
Beginning Cash Balance 2,146,647 614,013 624,204 10,306 10,306 10,306 10,306 10,306 Cash Reserves Target
Cash Adjustments 4,722 (774) - - - - - -
Ending Cash Balance 614,013 624,204 10,306 10,306 10,306 10,306 10,306 10,306
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
2019 funds were budgeted for the new Technology Resource Center (opened during 2019). The Technology Resource Center (TRC) in South Bend’s Ignition Park was built to democratize technology
in our region. All will be welcome to the TRC to learn about technology and data, gain skills, and co-build an inclusive tech future for South Bend. A co-location between South Bend Code School, the
City’s Civic Innovation & Analytics Divisions, and Bloomberg-funded Commuters Trust, the space will be home to technology and data training, cross-sector “Beta City” collaborations, and public
programming about regional innovation.
100% debt service reserve
per bond covenants
No reserve requirement
This fund is used to hold the debt service reserve for the Redevelopment District Bonds, Series 2018 (debt schedule #169). The bonds were issued for the purpose of funding renovations and upgrades at
Pulaski, Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area.
- The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds closed on April 25, 2018 with a net interest rate of 2.971%. The net proceeds
after bond issuance costs were $11,818,495. $993,495 was deposited into this fund per the bond agreement. The remaining $10,825,000 was deposited into Fund 452 (2018 TIF Park Bond Capital) and will
be used towards the approved capital projects (see Fund 452).
- The debt service reserve fund is funded from bond proceeds in an amount equal to maximum annual principal and interest due on the bonds. If moneys in the reserve fund are used to pay principal and
interest on the bonds, the balance will be restored from TIF revenues. Debt service payments are due on February 1 and August 1. The first debt service payment is due August 1, 2018 and the final
payment is due February 1, 2033. The debt service reserve will be used towards the last debt service payment.
At the time of issuance, $993,495 was deposited into this fund to be held as a reserve.
The debt service reserve will be used towards the last debt service payment due February 1, 2033.
This fund is used to account for the collection of a special state tax distribution and the expenses for improvements at Innovation Park and Ignition Park, the city's dual-campus technology park.
This fund received a special state tax distribution. Currently, this fund only receives revenue from interest earned on the fund's cash balance.
217
City of South Bend, Indiana 2020 Budget
Fund 433 - Redevelopment General
Fund Type Special Revenue Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Local Income Taxes - - 84,095 48,917 8,775 8,775 8,775 8,775 8,775 (75,320) -90%
Interest Earnings 71 2,799 18,820 7,299 15,000 15,000 15,000 15,000 15,000 (3,820) -20%
Donations - 607,302 1,177,112 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (177,112) -15%
Other Income - - - - - - - - - - -
Interfund Transfers In - 28,126 - - 150,000 150,000 150,000 150,000 150,000 150,000 -
Total Revenue 71 638,227 1,280,027 56,216 1,173,775 1,173,775 1,173,775 1,173,775 1,173,775 (106,252) -8%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 1,133 29,994 9,184 - 4,500 4,500 4,500 4,500 4,500 (4,684) -51%
Printing & Advertising - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Grants & Subsidies - - 1,064,816 - 1,025,000 1,025,000 1,025,000 1,025,000 1,025,000 (39,816) -4%
Other Services & Charges - - - - - - - - - - -
Interfund Transfers Out - - - - - - - - - - -
Total Services & Charges 1,133 29,994 1,074,000 - 1,029,500 1,029,500 1,029,500 1,029,500 1,029,500 (44,500) -4%
Capital - - - - - - - - - - -
Total Expenditures 1,133 29,994 1,074,000 - 1,029,500 1,029,500 1,029,500 1,029,500 1,029,500 (44,500) -4%
Net Surplus / (Deficit)(1,061) 608,233 206,027 56,216 144,275 144,275 144,275 144,275 144,275
Beginning Cash Balance 8,438 7,403 615,795 821,822 966,097 1,110,372 1,254,647 1,398,922 Cash Reserves Target
Cash Adjustments 26 159 - - - - - -
Ending Cash Balance 7,403 615,795 821,822 966,097 1,110,372 1,254,647 1,398,922 1,543,197
Cash Reserves Target 283 7,498 268,500 257,375 257,375 257,375 257,375 257,375
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
Prior to 2019, this fund's sole expenditure was for general legal fees for the Redevelopment Commission. Starting in 2019, this fund will also be used for economic empowerment activities determined by
the Redevelopment Commission and the Department of Community Investment.
The Redevelopment Commission was established to address conditions associated with blight and the underutilization of land and/or barriers to development. The Commission operates within the city
limits. They study areas of the city, identify problem areas and develop a strategic plan for eliminating blight and bringing about new development within those areas. A primary focus is on the expansion
of tax base and the creation of new jobs within South Bend.
There are five voting members of the South Bend Redevelopment Commission. Three are appointed by the Mayor; two are appointed by the South Bend Common Council. In addition, one member of
the South Bend Community School Corporation Board of School Trustees is appointed by the Mayor as a non-voting adviser to the Commission.
This fund receives revenue from interest earned on the fund's cash balance.
In 2019, this fund will receive the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State.
Beginning in 2018, the City of South Bend will receive donations from the Pokagon Band of the Potawatomi, a Native American tribe, as "payment in lieu of taxes" for the Four Winds Casino built on
tribal land adjacent to the City. This is to be split between the General Fund (101) and the Redevelopment General Fund (433).
As outlined in the agreement with the Pokagon Band, the donations will fund initiatives broadly aimed at contributing to the improvement of educational opportunities in the City and to address poverty
and unemployment in the City. In 2020 projects will be aimed at addressing: Affordable and Reliable Transportation, High-quality and Convenient Childcare / Pre-K Services, Non-Traditional Financial
Capital, Responsive, Neighborhood-based Amenities, Support the Creation / Growth of Small Businesses, and Workforce Training and Education.
218
City of South Bend, Indiana 2020 Budget
Fund 452 - 2018 TIF Park Bond Capital
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings - (2,882) 186,070 108,359 - - - - - (186,070) -100%
Debt Proceeds - 11,007,782 - - - - - - - - -
Total Revenue - 11,004,900 186,070 108,359 - - - - - (186,070) -100%
Expenditures by Type
Services & Charges
Professional Services - 355,337 999,501 329,174 - - - - - (999,501) -100%
Total Services & Charges - 355,337 999,501 329,174 - - - - - (999,501) -100%
Capital - 223,104 9,426,644 2,434,742 - - - - - (9,426,644) -100%
Total Expenditures - 578,442 10,426,145 2,763,916 - - - - - (10,426,145) -100%
Net Surplus / (Deficit)- 10,426,458 (10,240,075) (2,655,557) - - - - -
Beginning Cash Balance - - 10,429,340 189,265 189,265 189,265 189,265 189,265 Cash Reserves Target
Cash Adjustments - 2,882 - - - - - -
Ending Cash Balance - 10,429,340 189,265 189,265 189,265 189,265 189,265 189,265
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 454 - Airport Urban Enterprise Zone
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2019 2020 Budget
2017 2018 Amended 06/30/19 Adopted Forecast Variance %
Actual Actual Budget Actual Budget 2021 2022 2023 2024 2019-2020 Change
Revenue
Interest Earnings 3,532 6,915 9,260 4,598 8,000 8,000 7,000 5,000 2,000 (1,260) -14%
Total Revenue 3,532 6,915 9,260 4,598 8,000 8,000 7,000 5,000 2,000 (1,260) -14%
Expenditures by Type
Services & Charges
Grants & Subsidies - - 50,000 - 50,000 50,000 50,000 50,000 50,000 - 0%
Total Expenditures - - 50,000 - 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit)3,532 6,915 (40,740) 4,598 (42,000) (42,000) (43,000) (45,000) (48,000)
Beginning Cash Balance 382,423 387,224 393,651 352,911 310,911 268,911 225,911 180,911 Cash Reserves Target
Cash Adjustments 1,270 (488) - - - - - -
Ending Cash Balance 387,224 393,651 352,911 310,911 268,911 225,911 180,911 132,911
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was originally established to account for expenditures for improvements in the Zone area, financed by property taxes on qualifying properties in the Zone. In the past, majority of revenue came
from personal property taxes paid by AJ Wright. This fund has not received property tax revenue since 2013.
Currently, this fund only receives revenue from interest earned on the fund's cash balance.
This fund has been used in the past to pay for job training programs. Staff continue to work on developing eligible, viable program.
No reserve requirement -
Bond capital fund - spend
down to zero
No reserve requirement
This fund is used to track the expenditures of the proceeds from the Redevelopment District Bonds, Series 2018. The bonds were issued for the purpose of funding renovations and upgrades at Pulaski,
Leeper, and Seitz Parks and improvements to the mixed use riverfront trail and other infrastructure improvements to park and recreation areas in or serving the River West Development Area.
The par amount of the Redevelopment District Bonds, Series 2018 was $11,995,000 with a premium of $96,103. The bonds were closed on April 25, 2018 with a net interest rate of 2.971%. The net
proceeds after bond issuance costs were $11,818,495. $993,495 was deposited into Fund 351 (2018 TIF Park Bond Debt Service) per the bond agreement. The remaining $10,825,000 was deposited into
this fund to be used towards the approved capital projects.
Funding to be used to implement City park plans including improvements to: Howard Park, Lincolnway East Trail, West Bank Trail, Leeper Park, Seitz Park, and Pulaski Park.
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City of South Bend, Indiana 2020 Budget
GLOSSARY
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City of South Bend, Indiana 2020 Budget
Glossary
Activity Budget(s): Cost centers or specific and commonly recognized service functions within a fund or
department to which specific expenses are to be allocated.
Ad Valorem: Imposed at a rate percent of the value as stated in determining property taxes.
Appropriation: An expenditure authorization made by the Common Council, which permits charges
against specified funding sources. Appropriations are usually made for fixed amounts and are typically
approved for the entire fiscal year unless otherwise amended by the City Council.
Approved/Adopted Budget: The City’s budget & expenditure authority as adopted by the Common
Council in a vote conducted after a City Charter-required public hearing to collect public input on the
Proposed Budget.
Assessed Valuation: The estimated value placed upon real and personal property by the County Assessor.
Assets: Property owned by the City, which has monetary value.
Audit: A systematic examination of resource utilization concluding in a written report. It is a test of
management’s internal controls and is intended to:
Ascertain whether financial statements fairly present financial positions and results of operations;
Test whether transactions have been legally performed;
Identify areas for possible improvements in accounting practices and procedures;
Ascertain whether transactions have been recorded accurately and consistently;
Ascertain the stewardship of officials responsible for governmental resources.
Certain audited funds related to trustee accounts, bonding and capital leases are not budgeted or
included in this document.
Balanced Budget: The budgeted revenues (plus available cash reserves) are equal or more than the
budgeted expenditures.
Base Budget: The budget predicated on maintaining the existing level of service.
Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money (called principal
or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified
percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital
improvements.
Budget Amendment: Adjustments made to the budget or approved expenditure authority during the
fiscal year by the Common Council to properly account for unanticipated changes, which occur either in
revenues or expenditures or for programs or policy objectives initially approved for the fiscal year.
Budget (Operating): A plan of financial operations embodying an estimate of proposed expenditures
for a given period (typically a fiscal year) and the proposed means of financing them (revenue estimates). The
term is also sometimes used to denote the officially approved expenditure ceiling under which the City and
its departments operate.
Budget Basis: The basis by which a City determines its budget. The budget basis may be cash, accrual,
modified accrual or some other basis. The City of South Bend uses the cash basis for budgeting.
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City of South Bend, Indiana 2020 Budget
Budget Calendar: The schedule of key dates or milestones that the City follows in the preparation and
adoption of the budget.
Budgetary Control: The level at which expenditures cannot legally exceed the appropriated amounts.
Budgeted Funds: Funds that are planned for certain uses. The budget document that is submitted for
Common Council approval is composed of budgeted funds.
Budget Message: Initially, a general discussion of the proposed budget document presented in writing as
a supplement to the budget document. The budget message explains principle budget issues against the
background of financial experience in recent years and presents recommendations.
Capital Expenditures: The expenditures for the acquisition of capital assets; whether major assets with
long-term useful life spans or shorter-term operational capital needs such as office equipment, small tools &
machinery. The expenditures are financed by either capital debt or cash-pay-as-you-go. Generally, equipment
with a cost of $10,000 or more and a useful life of at least one year is considered a capital expenditure.
Cash Management: The management of cash necessary to pay for government services while investing
temporarily idle cash in order to earn interest. Cash management refers to the activities of forecasting the
inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships, and investing funds safely in order to achieve the highest interest on
temporary cash balances.
CIP: Abbreviation for Capital Improvement Program.
COIT: Abbreviation for County Option Income Tax. See LIT/LOIT.
Contingency: An estimated amount of funds needed for deficiency or emergency purposes. An annual
appropriation to cover short falls in revenue and/or underestimation of expenditures.
Contractual Services: Items of expenditure from services that the City receives from an outside company.
HVAC, maintenance, custodial services, Building, Mechanical, and Plumbing Inspectors are examples of
contractual services.
CPI: Abbreviation for Consumer Price Index.
Debt Service: The City’s obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre-determined payment schedule.
Department: A major activity of the City, which indicates overall management responsibility for an
operation of a group of related operations within a functional area.
Depreciation: That portion of the cost of a capital asset, used during the year to provide service.
Division: The functional areas that make up a department. For example, Engineering is a division of the
Public Works Department.
DLGF: Abbreviation for the Indiana Department of Local Government Finance. The DLGF is a state
agency that approves the budgets and property tax rates.
EDIT: Abbreviation for Economic Development Income Tax. Also referred to as County Economic
Development Income Tax or “CEDIT.” See LIT/LOIT.
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City of South Bend, Indiana 2020 Budget
Enterprise Fund: A governmental accounting fund in which the services provided are financed and
operated similarly to those of a private business. The rate schedules for these services are established to ensure
that revenues are adequate to meet all necessary expenses. Enterprise funds are established for services such
as water and sewer utilities.
Estimated Revenue: The amount of projected revenue to be collected during the fiscal year.
Expenditure: The cost of Governmental Fund goods delivered and services rendered, whether paid or
unpaid.
Fiscal Officer: Finance personnel assigned to a specific Department/Division within the City. They are
responsible for managing their respective department’s budget. These personnel report to the Controller’s
office.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts for the purpose of
carrying on specific activities or attaining certain objectives.
Fund Balance: For financial reporting, fund balance is the difference between assets and liabilities in a
governmental fund. Fund balance is required to be reported in two components—reserved and unreserved.
When fund balance is reserved, it either means that the resources are in a form that cannot be appropriated
and spent or that the resources are legally limited to being used for a particular purpose. For instance, grant
monies from the federal government that may be used only for a road project would be reported as reserved
fund balance in a street fund. Likewise, the City’s cemetery trust funds in the General Fund are nonexpendable
resources that can be invested but not spent—as reserved fund balance. The portion of fund balance that is
not reserved is fittingly called unreserved fund balance. For budgeting, fund balance is equal to cash balance
as the City utilizes the cash basis of budgeting.
GAAP: Abbreviation for Generally Accepted Accounting Principles.
GASB: The Governmental Accounting Standards Board, which provides direction in accounting and
reporting requirements for units of government.
Gateway: The State of Indiana budget and financial reporting program that local units of government are
required to use.
General Fund: The largest fund within the City, the General Fund accounts for most of the financial
resources of the government that may be used for any lawful purpose. General Fund revenues include
property taxes, licenses and permits, service charges, and other types of revenue. This fund usually includes
most of the basic operating services, such as police protection, finance, public services and general
administration.
General Obligation Bonds: When the City pledges its full faith and credit to the repayment of the
bonds it issues, those bonds are General Obligation (G.O.) bonds.
GFOA: Abbreviation for Government Finance Officers Association.
Investment: Securities purchased and held for the production of income in the form of interest.
KPI: Abbreviation for Key Performance Indicator. Also known as Performance Measure.
Liabilities: Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date. The term does not include encumbrances.
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City of South Bend, Indiana 2020 Budget
LIT/LOIT: Local Income Tax (LIT), previously known as Local Option Income Tax (LOIT). Local income
taxes are based on employee wages earned in Saint Joseph County multiplied by the tax rate and then allocated
to the local governmental units in the county based on several factors including property tax levy amounts.
Saint Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—
namely, the County Option Income Tax (COIT) (.6% of wages), the County Economic Development Income
Tax (EDIT, aka CEDIT) (.4% of wages) and the Public Safety Local Option Income Tax (PS LOIT) (.25%
of wages).
Long Term Debt: Debt with a maturity of more than one year.
Maturities: The date on which the principal or stated values of investments or debt obligation mature and
may be reclaimed.
Net Assessed Value: Total value of property less certain deductions like homestead deductions, tax
abatements, exempt property, and TIF property.
Net Debt: All City Debt net of special assessment, transportation fund and revenue bond debt.
Per Capita Basis: Per unit of population.
Revenue: An addition to the assets of a fund, which does not increase a liability, does not represent the
recovery of an expenditure, does not represent the cancellation of a liability without a corresponding increase
in any other liability or a decrease in assets, and does not represent a contribution of fund capital in an
enterprise.
SBOA: Abbreviation for the Indiana State Board of Accounts. The SBOA is a state agency that performance
the function of private accounting firms in other states.
Surplus Funds: Liquid or Non-Liquid Funds not immediately needed to pay demands against vendors and
other claimants as determined by management.
Structurally Balanced Budget: A budget that is sustainable for multiple years into the future.
Tax Base: The total value of taxable property in the City.
TIF: Abbreviation for Tax Increment Financing. A fund that captures the increase in net assessed value on
properties in an area to provide property tax revenue for economic development projects.
Transfers- In/Out: A legally authorized funding transfer between funds in which one fund is responsible
for the initial receipt and the other fund is responsible for the actual disbursement.
Trust and Agency Fund: Trust and Agency funds are used to account for assets held by the city in a
trustee capacity or as an agent for individuals, organizations, other governments, or other funds.
Utilities Fund: This enterprise fund is used to account for the provision of water, sewer and solid waste
services to the customer financed primarily by user charges.
Working Capital: Working Capital is generally defined as current assets less current liabilities; however,
this is to some extent, an abstract concept. If all of the current assets were converted to cash at their book
value and all the current liabilities paid, then working capital would be the amount of cash remaining. For the
City’s Utilities Fund, current assets are comprised of cash and cash equivalents, receivables and inventory; and
current liabilities are comprised of accounts payables, accrued liabilities and the current portion of next fiscal
year’s long-term debt.
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Please feel free to CONTACT US:
City of South Bend
Department of Administration & Finance
227 W. Jefferson Blvd., Suite 1200
South Bend, IN 46601
(574) 235-9216
www.southbendin.gov
city ofSouth Bend
Indiana