HomeMy WebLinkAbout2022 Budget BookSouth Bendcity of
Indiana
2022 Adopted Budget
James Mueller, Mayor
Daniel Parker, City Controller
Benjamin Dougherty, Deputy City Controller
Amy Shirk, Director of Accounting & Budget
PRESENTED TO
City of South Bend
Indiana
For the Fiscal Year Beginning
January 01, 2021
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
City of South Bend, Indiana 2022 Budget
Table of Contents
Transmittal Letter ........................................................................................................................................................... 1
Introduction and Overview .................................................................................................................................... 2-25
Background ...................................................................................................................................................... 3-5
2022 Strategic Priorities ................................................................................................................................... 6-9
The Budget Process: Translating Strategic Priorities to an Adopted Budget ..................................... 10-15
2022 Budget Overview ................................................................................................................................ 16-25
Financial Structure and Policy ............................................................................................................................. 26-58
Organization Chart ............................................................................................................................................. 27
Detailed Fund Descriptions & Structure .................................................................................................. 28-34
Department/Fund Relationship ................................................................................................................ 35-37
Financial Policies .......................................................................................................................................... 38-58
General Accounting ............................................................................................................... 39-40
Cash Management & Investment ........................................................................................ 41-43
Revenue Recognition............................................................................................................. 43-45
Budgeting ................................................................................................................................ 45-47
Procurement ........................................................................................................................... 47-49
General Disbursement and Vendor Payment ................................................................... 49-52
Payroll ............................................................................................................................................ 52
Capital Asset ........................................................................................................................... 52-53
Inventory ....................................................................................................................................... 54
Debt ......................................................................................................................................... 54-57
Internal Control ...................................................................................................................... 57-58
Financial Summaries ............................................................................................................................................ 59-112
2022 Budget Summary ....................................................................................................................................... 60
Changes in Fund Balance Summary .......................................................................................................... 61-63
Revenue & Expenditure Summary by Fund Type ........................................................................................ 64
Revenue by Type .......................................................................................................................................... 65-67
Expenditures by Type .................................................................................................................................. 68-70
Consolidated Financial Schedules .............................................................................................................. 71-73
Detailed Financial Discussion – Revenue ................................................................................................ 74-82
Detailed Financial Discussion – Capital Expenditures .......................................................................... 83-89
Detailed Financial Discussion – Debt ....................................................................................................... 90-94
Detailed Financial Discussion – Personnel ............................................................................................ 95-112
Department Information ................................................................................................................................... 114-126
General Government ............................................................................................................................... 115-116
Public Works ............................................................................................................................................. 117-118
Police Department ................................................................................................................................... 119-120
Fire Department ....................................................................................................................................... 121-122
Venues, Parks & Arts ............................................................................................................................... 123-124
Department of Community Investment ............................................................................................... 125-126
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City of South Bend, Indiana 2022 Budget
Fund Information ................................................................................................................................................ 127-234
101 General Fund ......................................................................................................................................... 129
Mayor's Office ............................................................................................................................ 130
Community Initiatives ............................................................................................................... 130
Community Police Review Office ........................................................................................... 131
City Clerk ..................................................................................................................................... 132
Common Council....................................................................................................................... 132
Controller’s Office ..................................................................................................................... 133
Human Resources ...................................................................................................................... 133
Diversity & Inclusion ................................................................................................................ 134
Human Rights ............................................................................................................................. 135
Legal Department ...................................................................................................................... 136
Engineering ................................................................................................................................. 137
Office of Sustainability .............................................................................................................. 138
AmeriCorps Grant Program .................................................................................................... 138
Police Department ..................................................................................................................... 139
Police Crime Lab ........................................................................................................................ 140
Fire Department ......................................................................................................................... 141
Emergency Medical Services .................................................................................................... 142
Fire Training Center .................................................................................................................. 143
Morris Performing Arts Center ............................................................................................... 144
Palais Royale Ballroom .............................................................................................................. 145
Public Works Funds ............................................................................................................................................ 146-166
202 Motor Vehicle Highway ....................................................................................................................... 147
266 MVH Restricted Fund .......................................................................................................................... 148
Motor Vehicle Highway Budget Summary - Fund 202 & 266 ...................................................... 149
251 Local Road & Street .............................................................................................................................. 150
257 LOIT Special Distribution ................................................................................................................... 151
265 Local Road & Bridge Grant ................................................................................................................ 151
412 Major Moves Construction .................................................................................................................. 152
455 2021 Infrastructure Bond Capital ....................................................................................................... 153
610 Solid Waste Operations ........................................................................................................................ 154
611 Solid Waste Capital ............................................................................................................................... 155
620 Water Works Operations ..................................................................................................................... 156
622 Water Works Capital ............................................................................................................................. 157
624 Water Works Customer Deposit ........................................................................................................ 158
625 Water Works Sinking (Debt Service) ................................................................................................. 158
626 Water Works Bond Reserve ................................................................................................................ 159
629 Water Works Operations & Maintenance Reserve .......................................................................... 159
640 Sewer Insurance ..................................................................................................................................... 160
641 Sewage Works Operations. .................................................................................................................. 161
642 Sewage Works Capital .......................................................................................................................... 162
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City of South Bend, Indiana 2022 Budget
643 Sewage Works Operations & Maintenance Reserve ....................................................................... 163
649 Sewage Sinking (Debt Service) ............................................................................................................ 163
653 Sewage Debt Service Reserve .............................................................................................................. 164
654 Sewage Works Customer Deposit ...................................................................................................... 164
655 Project ReLeaf ....................................................................................................................................... 165
667 Storm Sewer Fund ................................................................................................................................ 166
Public Safety Funds ............................................................................................................................................. 167-179
216 Police State Seizures .............................................................................................................................. 168
218 Police Curfew Violations ..................................................................................................................... 168
220 Law Enforcement Continuing Education ......................................................................................... 167
249 Local Income Tax - Public Safety....................................................................................................... 170
278 Police Take Home Vehicle .................................................................................................................. 171
280 Police Block Grants .............................................................................................................................. 171
287 Fire Department Capital ...................................................................................................................... 172
288 Emergency Medical Services Operating ............................................................................................ 173
289 Haz-Mat .................................................................................................................................................. 174
291 Indiana River Rescue ............................................................................................................................ 174
292 Police Grants.......................................................................................................................................... 175
294 Regional Police Academy ..................................................................................................................... 175
295 C.O.P.S. M.O.R.E. Grant .................................................................................................................... 176
299 Police Federal Drug Enforcement ..................................................................................................... 176
350 2018 Fire Station #9 Debt Service ..................................................................................................... 177
451 2019 Fire Station #9 Bond Capital ..................................................................................................... 177
701 Fire Pension ........................................................................................................................................... 178
702 Police Pension ........................................................................................................................................ 178
705 Police K-9 Unit ...................................................................................................................................... 179
Venues, Parks & Arts Funds ............................................................................................................................. 180-193
201 Parks & Recreation ............................................................................................................................... 181
273 Morris PAC/Palais Royale Marketing ............................................................................................... 182
274 Morris PAC Self-Promotion ............................................................................................................... 182
312 2017 Parks Bond Debt Service ........................................................................................................... 183
401 Coveleski Stadium Capital .................................................................................................................. 183
413 Professional Sports Convention Development Area ...................................................................... 184
416 Morris Performing Arts Center Capital ............................................................................................. 185
450 Palais Royale Historic Preservation .................................................................................................... 185
453 2018 Zoo Bond Capital ........................................................................................................................ 186
471 2017 Parks Bond Capital ...................................................................................................................... 186
601 Parking Garages ..................................................................................................................................... 187
602 Morris Performing Arts Center Operations ..................................................................................... 188
Morris PAC Historical Budget Summary - Funds 101, 273, 274, & 602 ..................................... 189
670 Century Center Operations ................................................................................................................. 190
671 Century Center Capital ......................................................................................................................... 191
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City of South Bend, Indiana 2022 Budget
672 Century Center Energy Conservation Debt Service ........................................................................ 191
730 City Cemetery ........................................................................................................................................ 192
731 Bowman Cemetery ................................................................................................................................ 192
757 2015 Parks Bond Debt Service ........................................................................................................... 193
Department of Community Investment Funds ........................................................................................... 194-204
209 Studebaker/Oliver Revitalizing Grants ............................................................................................. 195
210 Economic Development State Grants ............................................................................................... 195
211 Department of Community Investment (DCI) Operating............................................................. 196
212 Department of Community Investment (DCI) Grants .................................................................. 197
410 Urban Development Action Grant .................................................................................................... 197
219 Unsafe Building ..................................................................................................................................... 198
221 Rental Units Regulation ....................................................................................................................... 199
230 Code Enforcement Fund ..................................................................................................................... 200
Code Enforcement Historical Budget Summary - Funds 219, 221, 230 & 600 .......................... 201
600 Consolidated Building Fund ................................................................................................................ 202
754 Industrial Revolving Fund ................................................................................................................... 203
756 2015 Smart Streets Bond Debt Service .............................................................................................. 203
759 2017 Eddy Street Commons Bond Capital ....................................................................................... 204
760 2017 Eddy Street Commons Bond Debt Service ............................................................................ 204
Internal Service Funds ........................................................................................................................................ 205-211
222 Central Services ..................................................................................................................................... 206
224 Central Services Capital ........................................................................................................................ 207
226 Liability Insurance ................................................................................................................................. 208
279 IT/Innovation/311 Call Center ........................................................................................................ 209
711 Self-Funded Employee Benefits ......................................................................................................... 210
713 Unemployment Compensation ........................................................................................................... 211
714 Parental Leave ........................................................................................................................................ 211
Administrative Funds .......................................................................................................................................... 212-223
102 Rainy Day Fund ..................................................................................................................................... 213
227 Loss Recovery Fund ............................................................................................................................. 213
217 Gift, Donation, Bequest ....................................................................................................................... 214
258 Human Rights Federal Grants ............................................................................................................ 215
263 American Rescue Plan (ARP) .............................................................................................................. 216
264 COVID-19 Response ........................................................................................................................... 217
404 Local Income Tax - Certified Shares ................................................................................................. 218
406 Cumulative Capital Development (CCD) ........................................................................................ 219
407 Cumulative Capital Improvement (CCI) ........................................................................................... 220
408 Local Income Tax - Economic Development .................................................................................. 221
750 Equipment/Vehicle Leasing ................................................................................................................ 222
752 South Bend Redevelopment Authority ............................................................................................. 222
755 South Bend Building Corporation ...................................................................................................... 223
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City of South Bend, Indiana 2022 Budget
Redevelopment Commission Controlled Funds ......................................................................................... 224-234
Tax Increment Financing Funds (TIF)
324 River West Development Area ........................................................................................................... 226
422 West Washington .................................................................................................................................. 227
429 River East Development Area (Northeast District) ........................................................................ 227
430 Southside Development Area #1 ....................................................................................................... 228
435 Douglas Road......................................................................................................................................... 228
436 River East Residential (Northeast District)....................................................................................... 229
Other Funds
315 Airport 2003 Debt Reserve ................................................................................................................. 230
328 SBCDA 2003 Debt Reserve ................................................................................................................ 230
351 2018 TIF Park Bond Debt Service Reserve ...................................................................................... 231
352 2019 South Shore Double Tracking Bond Debt Service ................................................................ 231
353 2020 TIF Library Bond Debt Service Reserve ................................................................................. 232
439 Certified Technology Park ................................................................................................................... 232
433 Redevelopment General ....................................................................................................................... 233
452 2018 TIF Park Bond Capital ............................................................................................................... 234
454 Airport Urban Enterprise Zone .......................................................................................................... 234
Glossary .................................................................................................................................................................. 235-239
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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: 2022 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year beginning
January 1, 2022.
The local environment that served as a backdrop for the development of this 2022 budget mirrored the difficulties and
opportunities facing our nation and the world. Just as the national economy continues to rebound from the short, deep
recession caused by the COVID-19 pandemic, the 2022 budget utilizes unprecedented local financial resources to
bolster local growth and leverage a once-in-a-generation investment into the community provided by the American
Rescue Plan. Just as new virus variants spread and the unequal economic expansion continues to spotlight historic
disparities, the 2022 budget aims to confront these disparities through targeted investments in the areas most important
to our community.
The 2022 budget serves as strategic roadmap for our community and our region. While continuing to strengthen the
City’s baseline commitment to good government’s responsibility of keeping residents safe and healthy, it expands
investment in areas of greatest need. This includes unprecedented levels of spending in the City’s neighborhoods,
including affordable housing initiatives, curbs, sidewalks, lighting, and neighborhood revitalization. The 2022 budget
also invests in the future of our community, including funding for green infrastructure projects, small business
assistance, workforce development, and pre-K centers. This spending plan empowers residents at every level, both
through generational investments, such as the creation of a new “Dream Center,” and through expansion of
foundational services, such as access to violence prevention and mental health services.
None of the critical investments in this budget, however, would truly benefit the community unless they were grounded
in solid financial stewardship and a strong financial position. Although the 2022 budget has a small operational deficit,
it sets the City on a path toward operational balance over the next five years and continues to leverage the City’s
extraordinarily strong cash position.
The Department of Administration and Finance would like to express our sincere gratitude for the leadership of Mayor
James Mueller, City Department Heads, Personnel & Finance Committee Chair Troy Warner, 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 2022 Budget
INTRODUCTION & OVERVIEW
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City of South Bend, Indiana 2022 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 2020 U.S. Bureau of the Census population was 103,453.
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 data show that the City is experiencing
a resurgence, experiencing nine 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 272,912, 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 133,385 workers1.
1 STATS Indiana, 2021, St. Joseph County.
https://www.stats.indiana.edu/profiles/profiles.asp?scope_choice=a&county_changer=18141
South Bend
South Bend Quick Facts
Year of Incorporation ...................................... 1865
Mayor ................................................. James Mueller
Number of Council Members ............................... 9
Population (2020 Census) .......................... 103,453
Budgeted Full-Time City Positions ............... 1,162
2022 Budgeted City Revenues .......... $356,364,782
2022 Budgeted City Expenditures ... $401,738,733
Bond Rating (Standard & Poors) ...................... AA
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City of South Bend, Indiana 2022 Budget
Education
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 29.6% with a bachelor’s degree or higher. There are seven colleges,
universities and technical schools within South Bend and the surrounding area:
University of Notre Dame
Indiana University South Bend
Bethel University
Purdue University College of Technology at South Bend
Holy Cross College
Saint Mary’s College
Ivy Tech Community College
Unemployment
As of November 2021, St. Joseph County is experiencing an extremely low unemployment rate of 2.3%, which is below
the State of Indiana unemployment rate of 3.0%, and the national unemployment rate of 4.2%. The unemployment
rate in St. Joseph County is similar to that of its surrounding counties [Elkhart County (1.4%), LaPorte County (2.8%),
and Marshall County (1.6%)], as well as similar to comparable counties throughout the state [Allen County (2.0%) and
Marion County (2.5%)].
Income
The median household income in St. Joseph County in 2019 was $60,070, compared to a national median of $67,521.
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.
Employment by Industry Sector
According to the Bureau of Labor Statistics, most employees in the South Bend area are employed in the education and
health services sector.
Source: Bureau of Labor Statistics South Bend Area Economic Summary, updated January 5, 2022
https://www.bls.gov/regions/midwest/summary/blssummary_southbend.pdf
Largest Employers
According to the Indiana Department of Workforce Development, the region’s largest employers are:
Beacon Health Systems (7,000)
University of Notre Dame (6,447)
South Bend Community School Corp (2,773)
St. Joseph County (1,397)
City of South Bend (1,290)
Four Winds Casino (1,250)
Indiana University South Bend (1,166)
Honeywell International (700)
Walmart (700)
Ivy Tech Community College (654)
2020 Number of Employees – Sources: Employers' websites and Indiana Department of Workforce Development
0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000
Information
Other services
Mining, logging, and construction
Financial activities
Professional and business services
Leisure and hospitality
Government
Manufacturing
Trade, transportation, and utilities
Education and health services
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City of South Bend, Indiana 2022 Budget
Population2
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 ten 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
Stats Indiana https://www.stats.indiana.edu/population/PopTotals/historic_counts_cities.asp
City of South Bend downtown and Riverwalk
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
POPULATION5
City of South Bend, Indiana 2022 Budget
2022 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 2022 Adopted Budget.
For the 2022 budget process, the City administration and the Common Council
undertook a massive feedback-gathering initiative called “Build the Budget.”
This multi-modal feedback model incorporated in-person meetings, an online
feedback form, and the ability to call into the City’s 311 information line. All
methods of participation were aimed at a single purpose: to understand what
initiatives and priorities were important to City residents. Ultimately, more than
800 people participated in a “Build the Budget” activity for the 2022 budget.
One of the most important questions asked during the Build the Budget sessions
(and on the online feedback form) inquired how the respondent would divide
$100 among the various City priorities. Respondents could divide the money in
any way they chose, including putting all $100 into a single priority. When
aggregated and averaged, the results of this exercise are summarized below:
This exercise was instrumental in determining the City’s strategic priorities for the 2022 fiscal year. Ultimately, the City
grouped the initiatives above into five overarching strategic priorities, which are summarized below:
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City of South Bend, Indiana 2022 Budget
Strong Neighborhoods
Safe, vibrant, 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 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.
Strong Neighborhoods - Desired Outcomes
Align code enforcement with community incentives to improve our neighborhoods
Improve walkability of neighborhood roadways (curbs, sidewalks, lights)
Continue work to revamp parks and trails
Expand access to affordable housing
Invest in improvements to our major corridors
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.
South Bend must be a city where everyone can thrive, regardless of race, gender,
orientation, age, or zip code. We believe that our city ought to be measured not by the success of its wealthiest residents,
but rather by the experience of its most vulnerable members.
It is critical for our residents to feel that they can trust and rely upon our law enforcement officers, and equally important
for officers to trust and rely on our community in which they serve. The City is dedicated to implementing and
continuing community-based policing and, in 2022, will continue to invest in recruiting and retention initiatives, with a
specific focus on minority officers.
To help our residents experiencing homelessness, the City has put together a comprehensive working group on
homelessness to provide recommendations and initiatives and has included an unparalleled investment in homelessness
abatement into the 2022 budget.
Safe Community for Everyone - Desired Outcomes:
Pursue housing-first approach to homelessness
Institute comprehensive mandatory training on best practices for community policing
Continue focus on improving diversity in SBPD and SBFD
Expand violence intervention initiatives
Partner to reduce infant mortality and health disparities
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City of South Bend, Indiana 2022 Budget
Robust, Sustainable 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.
In 2022, the City will continue implementation of an ambitious and comprehensive
roads plan, kicked off in 2021 by a significant debt-financed investment in road
repair and other neighborhood projects. In addition, we will continue to invest in miles of curbs, sidewalks, and public
lighting, and continue the capital plans supporting our water and wastewater utilities to ensure safe, clean drinking water
for all.
Robust, Sustainable Infrastructure - Desired Outcomes:
Invest in a multiyear road improvement plan
Maintain and improve safe, reliable water and wastewater utility
Expand reliable, high-speed internet access
Invest in sustainable, green infrastructure improvements
South Bend Water Works Pumping Station
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City of South Bend, Indiana 2022 Budget
Equitable Access to Opportunity
South Bend is open for business – and is open for business to all. Our future
prosperity will come from being a welcoming city, free from hate and bias, in which
all residents participate in, contribute to, and benefit from economic growth.
We must continue to pursue policies that support and empower LGBTQ,
immigrant, and minority communities. 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 continues to streamline business support services to make it easy
to do business in South Bend, especially for new business owners.
In light of the economic hardships stemming from the worldwide COVID-19 pandemic, investing in economic activity
is more important than ever. Strengthening and supporting businesses through difficult times while continuing to
encourage growth and relocation is more important than ever.
Equitable Access to Opportunity - Desired Outcomes:
Support small businesses as they rebuild from economic downturn
Develop an opportunity fund for underrepresented local businesses
Incentivize public-private partnerships to invest in South Bend and create jobs
Support programs and policies that encourage immigration and engage new residents
Incentivize grocers to fill in food deserts (areas with few to no convenient options for affordable, healthy food)
Youth and Workforce Development
The City is committed to removing barriers to good jobs, fostering an inclusive
economy, and providing all opportunities to all of our residents, no matter their
background or zip code. Investing in our young people – by ensuring access to
pre-K childcare and fostering the development of valuable life skills necessary to
enter a growing and productive economy – is critical to the future of our City.
Additionally, the City is continuing to invest in workforce development activities
to strengthen the capacity of local workers and small businesses to help rebuild and recapture South Bend’s success.
Through the Pathways workforce development program, the City partners with WorkOne to provide specialized job
training and placement assistance to local workers.
Youth and Workforce Development - Desired Outcomes:
Expand economic empowerment programs like Love Your Block, financial literacy training, and an eviction
legal defense fund
Continue to fund workforce development programs like Pathways for residents who want to build their skills
and advance their career
Expand programming for the Office of Diversity & Inclusion to increase the utilization of MWBE (Minority/
Women-owned Business Enterprises) businesses for City contracts
Invest in pre-K centers to deliver quality, affordable childcare
Partner with the South Bend Community School Corporation to develop a new way forward for our public
schools
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City of South Bend, Indiana 2022 Budget
The Budget Process:
Translating Strategic Priorities to an Adopted Budget
At the core of the budgeting process is the translation of the policy goals of the administration into investments that
can be used to accomplish those policy goals.
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,
operationally balanced in the long-term, and prepared on the cash-basis.
Strategic Alignment
Every step of the budget process (including the “Build the Budget” input-gathering sessions with residents, the budget
kickoff meeting, and all public presentations of the proposed budget) is focused on the five 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: 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. This category of spending represents over 80% of the City’s budget.
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: 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 important 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 2022 Budget
Baseline Spending
As the chart below shows, Baseline Spending accounts for the majority of the City’s 2022 budget.
Baseline Spending 2020
Adopted
2021
Adopted
2022
Adopted
Interfund Transfers $ 74,408,130 $ 71,240,159 $ 67,292,541
Debt Service 33,928,732 34,336,317 33,109,426
Essential Operations
Police 39,535,337 38,819,629 38,022,506
Fire/EMS 32,961,835 32,970,533 33,828,809
Water 13,669,420 13,391,098 13,543,186
Wastewater 18,875,823 19,135,277 17,570,456
Solid Waste 3,146,387 3,290,449 3,668,883
Streets 7,854,632 7,854,632 8,899,579
Park Maintenance 7,867,653 7,418,329 7,165,148
Administration* 15,498,934 16,711,027 17,650,012
Building Dept 1,278,742 1,170,702 1,342,430
Maintenance of Current Capital
Fleet Replacement 6,652,376 3,265,500 9,276,000
Property Maintenance - - 583,466
Fleet & Building Maintenance 17,455,130 18,116,714 19,680,116
Self-Insurance
Health Insurance 18,482,713 18,554,656 18,390,985
Liability Insurance 3,950,279 4,272,656 4,746,846
Total Baseline Spending $295,566,123 $290,547,678 $294,770,389
*Administration includes Common Council, Clerk’s Office, Mayor’s Office, Administration &
Finance, Human Resources, Legal, Innovation & Technology, and Engineering.
Essential
Operations
35%
Interfund
Transfers
17%
Debt Service
8%
Maintenance of
Current Capital
7%
Self-Insurance
6%
Strategic
Spending
27%
11
City of South Bend, Indiana 2022 Budget
Strategic Spending
Strategic Spending is broken down in the 2022 budget into two categories:
o Strategic Operations are ongoing operations and departments that are outside of core governmental services.
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 2021,
the vast majority of these initiatives (over 75%) are specifically designed to accomplish priorities related to
neighborhood development. Strategic Initiatives also include initiatives using tax increment financing (TIF) funding
from the South Bend Redevelopment Commission.
Additionally, since the 2022 budget also includes a significant amount of funds from the American Rescue Plan, we
have further shown distinction between these “ARP” dollars and the ongoing investment that the City makes in strategic
initiatives (represented as “structural” investment):
Speed Hump
2020 2021 2022 Adopted
Adopted Adopted Structural ARP Total
Strategic Operations
Community Investment
Community Investment Operations $ 2,883,459 $ 3,050,368 $ 5,255,124 $ - $ 5,255,124
Neighborhood Services 1,565,270 1,544,444 2,827,987 - 2,827,987
Office of Sustainability 806,160 721,483 346,646 - 346,646
Venues Parks & Arts
Development & Recreation 4,159,197 3,838,438 4,304,292 - 4,304,292
Self-Sustained Operations 7,978,836 6,972,171 7,239,597 - 7,239,597
Other Strategic Departments
Office of Diversity & Inclusion 1,027,950 1,159,311 1,200,266 - 1,200,266
Office of Community Initiatives 703,488 942,091 524,974 - 524,974
Community Police Review Office - - 103,199 - 103,199
311 Call Center 576,697 578,572 680,367 - 680,367
Strategic Operations Total $19,701,057 $18,806,878 $22,482,452 $ - $22,482,452
Strategic Initiatives
Strong Neighborhoods $ 8,230,990 $ 7,975,310 $ 8,001,129 $17,170,000 $25,171,129
Safe Community for Everyone 2,182,173 2,595,680 2,591,975 9,800,000 12,391,975
Robust, Sustainable Infrastructure 16,065,500 20,460,701 25,272,500 1,625,000 26,897,500
Equitable Access to Opportunity 550,028 1,226,066 1,209,786 5,350,000 6,559,786
Youth and Workforce Development 500,000 500,000 480,000 12,350,000 12,830,000
Strategic Initiatives Total $27,528,691 $32,757,757 $37,555,390 $46,295,000 $83,850,390
Total Strategic Spending $47,229,748 $51,564,635 $60,037,842 $46,295,000 $106,332,842
12
City of South Bend, Indiana 2022 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 operational budget, defined as a budget in which operational expenditures do
not exceed revenue available to finance those ongoing operations.
A balanced budget is necessary for proper financial management in the City of South Bend. However, in light of the
revenue challenges facing the City stemming from the COVID-19 pandemic and associated economic hardships, the
2021 budget is the first South Bend budget in several years that is not operationally balanced. Instead, the Mayor and
the Common Council have established a three-year plan to return to structural and operational balance. This plan
allows the City to make use of existing cash reserves to promote priorities, support residents, and rebuild our City’s
economy.
The four major City operational funds—General Fund, Local Income Tax-Public Safety, Local Income Tax-Certified
Shares, and Local Income Tax-Economic Development—have an operational deficit of roughly $6.3 million.
Additionally, the overall budget does contain an additional strategic spend-down of roughly $18.5 million, stemming
primarily from targeted capital investments and targeted spend-down of internal service funds that have built up a cash
balance. Together, the operational deficit of $6.3 million and the targeted spend down of capital funds account for the
total structural deficit in the 2022 budget is just over $26 million.
The total deficit of just over $45 million includes a roughly $20 million deficit for the spend-down of ARP funds
received in 2021, but not spent until 2022.
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 primarily 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 roll over and be 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.
13
City of South Bend, Indiana 2022 Budget
The 2022 Budget Process:
With the three objectives listed above in mind, and the need to prepare a budget that is strategically-aligned,
operationally balanced in the long-term, and prepared on the cash-basis, the City of South Bend undertook the
following process for the 2022 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
discretion, held thirteen public budget meetings, and ultimately adopted the City budget for the fiscal year prior
to November 1 (per Indiana law).
o The process of presenting the proposed budget to the Common Council often leads to feedback and
changes, meaning the final, adopted budget is often different than the budget originally proposed by
the Mayor.
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.
Electric Vehicle Charger at Howard Park
14
City of South Bend, Indiana 2022 Budget
Budget Calendar for Fiscal Year 2022 Budget
May 17, 2021 Budget kickoff meeting for all Department Heads and Fiscal Officers
June 11, 2021 Deadline for Fiscal Officers and Department Heads to submit first-round budgets
June 14 – July 6, 2021 City Controller review and preparation of second-round budgets with Department Heads
July 12 – July 23, 2021 Mayor’s Office review of budgets with Department Heads & Fiscal Officers
Aug 11 – Sept 30, 2021 Six public budget hearings with City Council & Department Heads, along with two
additional Council working sessions
September 13, 2021 First reading of 2022 City budget
September 27, 2021 Public hearing on 2022 City budget and first reading of 2022 Mayor, Clerk, Council, non-
bargaining, and bargaining salary ordinance
October 11, 2021 Adoption of 2022 City budget and 2022 Mayor’s salary ordinance and bargaining
(Teamsters and police) salary ordinances
October 25, 2021 Adoption of 2022 Clerk, Council, non-bargaining, and bargaining (fire) salary ordinances
Budget Amendment Policy
After the budget is adopted, the primary responsibility for managing the appropriated funds falls to each respective
department’s Department Head and Fiscal Officer, as well as the Department of Administration & Finance and the
Mayor. Fiscal Officers and Department Heads analyze their respective budgets on a continuous basis through electronic
budget monitoring in the City’s Enterprise Resource Planning (“ERP”) system.
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, and in the same fund. Cost categories include personnel, supplies, services, and capital. Budget
amendments within the same cost category, department, and fund 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 department is required to submit a budget
amendment request through the ERP system. The Finance Department reviews the request 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
15
City of South Bend, Indiana 2022 Budget
2022 Budget Overview
Introduction
This summary has been prepared as a general overview to the 2022 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 ten public budget hearings and three public Council working sessions to review the budget.
The 2022 budget was centered around the named priorities listed below, which were shared by the Common Council
and the administration. The 2022 budget was adopted on October 11, 2021.
Strategic Priorites Reflected in the 2022 Budget
Short-Term Organizational Factors: Context for the 2022 Budget
As the City of South Bend prepared its 2022 budget, there were several specific factors that guided the development of
the budget:
1) Opportunity for Generational Investment in the Community: Signed into law on March 11, 2021, the
American Rescue Plan Act of 2021 (“ARP Act”) is a $1.9 trillion economic stimulus bill designed to facilitate
recovery from the economic and health effects of the COVID-19 pandemic and the resulting, ongoing recession.
As a part of this legislation, Congress allocated $350 billion to state, local, territorial and Tribal governments to
respond to the pandemic, provide economic relief, and lay the foundation for a strong and equitable recovery.
The City of South Bend (the “City”) was one of almost 1,200 Metropolitan Cities across the country that received
a direct infusion of resources as a result of this Act. The City’s allocation totaled $58,910,047 (the “ARP Funds”).
In its guidance, the Department of the Treasury outlined four funding objectives for the ARP Funds. In
developing its own plan for spending, the City of South Bend further grouped these four objectives into two
main categories of spending: “Response & Relief” and “Equitable Recovery”. These funding objectives are
described below:
16
City of South Bend, Indiana 2022 Budget
In this budget, spending allocated for “Response and Relief” is
intended to provide direct, rapid relief to residents and
businesses who have experienced economic or health-related
harms related to the pandemic. Spending allocated for
“Equitable Recovery” is intended to rebuild a more equitable
economy and community by addressing systemic challenges that
have been present in our community for decades.
Within these two broad buckets, the 2022 budget allocates
roughly 20% of the ARP Funds to initiatives designed for
Response & Relief, with the remaining 80% going to Equitable
Recovery. With all initiatves, the City’s investment strategy is to:
Increase flexibility on use of funds by maximizing revenue
replacement and existing qualifying expenditures
Focus on equity, neighborhoods, health and safety
Leverage funds with partnerships and outside funding sources
Prioritize investments with highest impact potential
2) Strategic Priorities: Within the context of the general strategic framework presented in the prior section, the
South Bend Common Council and the City administration have articulated the following specific budget
initiatives for 2022:
o Strong Neighborhoods
Safe, Affordable Housing
Continue existing and establish new home repair
assistance programs.
Dedicate funding for eviction prevention.
Establish a loan guarantee fund to enable the financing
of new-home construction in areas where banks traditionally have been unwilling or
unable to lend.
Enable first-time homeowners with home buying assistance programs, including
down payment support.
“Response and Relief” “Equitable Recovery”
Support urgent COVID-19
response efforts
Replace lost revenue for
eligible state, local,
territorial, and Tribal
governments
Support immediate
economic stabilization for
households and businesses
Address systemic public
health and economic
challenges that have
contributed to the inequal
impact of the pandemic
17
City of South Bend, Indiana 2022 Budget
Neighborhood Infrastructure
Continue investment in expanding sidewalks in neighborhoods.
Continue and expand the “Light Up South Bend” program to put more streetlights
in neighborhoods.
Invest in traffic calming measures on neighborhood streets where speed is a concern.
Neighborhood Planning
Begin the City-wide Comprehensive Plan, which is undertaken once every 20 years.
Neighborhood Revitalization
Expand investment in demolition of large, vacant commercial buildings that pose a
health and safety hazard to the community.
Incentivize private investment in neighborhoods by providing matching grants for
improvements.
Invest in neighborhood amenities such as bike racks, trash cans, and bus shelters.
Partner with a local agency to start a land bank.
Parks, Arts, and Green Spaces
Continue investment in tree maintenance in the neighborhoods.
Repair and resurface all athletic courts in parks.
Continue operational support for the Potawatomi Zoo, the Studebaker Museum, and
the South Bend Art Museum.
o Safe Community for Everyone
Continue investment in the Community Paramedic program to
help enhance health and avoid unnecessary ambulance calls.
Expand spending on public safety technology upgrades,
including:
Continuing investment in body cameras.
Expanding ShotSpotter to cover an increased area.
Incentivizing and subsidizing the installation of security cameras by residents and
businesses.
Enhancing police simulation training with the VirTra Simulation system.
Continue to implement the Mayor’s strategy to combat homelessness, including investments
in permanent supportive housing.
Invest in violence reduction initiatives, including Group Violence Intervention (GVI) and the
Stand Against Violence Everyday (SAVE) programs.
Ensure City facilities are upgraded in accordance with national standards to allow safe public
access during the COVID-19 pandemic.
o Robust, Sustainable Infrastructure
Continue year 2 of the City’s “Rebuilding Our Streets” plan,
which represents an enormous investment in the quality of City
roads.
Expand investment in water infrastructure to address areas of
greatest need.
Expand investment in wastewater infrastructure in accordance
with long-term control plan and EPA consent decree.
Invest in green infrastructure, including incentivization of solar panels, commercial recycling,
and creation of infrastructure for electric vehicle charging.
18
City of South Bend, Indiana 2022 Budget
o Equitable Access to Opportunity
Establish Small Business Assistance Fund to continue to help
local businesses weather the economic storm stemming from the
COVID-19 pandemic.
Establish an Opportunity Fund to help small businesses
(especially minority- and women-owned businesses) break
barriers to financing and barriers to work.
Support the immigration of new residents by providing favorable local regulations and direct
support for immigrants upon arrival.
Through the Office of Diversity & Inclusion, continue to work to ensure that minority- and
women-owned businesses have access to City contracts and work.
o Youth and Workforce Development
Continue concerted strategy with youth employment for City
jobs, including with the “Manager-Youth Employment”
position and the mentored mowing program in the department
of Venues Parks & Arts.
Expand investment in workforce development programs,
including both skills development (especially in expanding fields
such as technology, solar installation, etc.) and programs designed to decrease barriers to
employment (such as transportation barriers or criminal history).
Invest in a complete renovation and revitalization of the Martin Luther King, Jr. Community
Center to create a new “Dream Center” that will be developed based on community feedback.
Invest in pre-K centers to ensure that all residents have access to high-quality, affordable pre-K
childcare and educational services.
3) Revised Financial Processes and Policies
o In 2020, the City completed implementing a new ERP system, Microsoft Dynamics 365 for Finance and
Operations (“DFO”). The Department of Administration & Finance took the opportunity of this
implementation to completely redesign and revitalize both the financial processes that support the City’s
operations and the policies that underlay those processes.
o This redesign of financial processes has meant more control over budgetary compliance, reduced
inappropriate spending, and generally strengthened the City’s ability to manage its financial reality.
o This strengthened control and visibility places an even greater importance on the budget and ensuring that
planned spending is reflective of desired outcomes.
4) Projects Continuing from 2021
o Although 2021 was a year of completing several large-scale capital projects, there are several projects that
are continuing into 2022. Most significantly, the following projects will continue from 2021 into 2022:
The Morris 100 project: a $9.2 million comprehensive renovation and expansion of the Morris
Performing Arts Center in celebration of its 100th birthday
Seitz Park ($900,000), LaSalle Park ($900,000) and 35th Street Wetlands ($250,000)
2021 Road and Neighborhood Infrastructure projects ($1.8 million)
Pre-K centers ($2.5 million)
o Additionally, funding for commercial demolitions and vacant building development financing will be
carried forward from 2020 into 2021 to ensure that this money is spent on areas that need it most.
19
City of South Bend, Indiana 2022 Budget
2022 Adopted Budget Highlights
Over $8 million allocated for affordable housing projects, including $2.85 million
for home repair assistance, $2.5 million to enable financing for new construction,
and $1 million for home-buying assistance programs.
$4.8 million for streetlights, traffic calming, and curbs/sidewalks. This is more
than double prior years’ allocation for this infrastructure.
$500,000 for the first part of the City-wide comprehensive plan, plus $250,000
for additional neighborhood-specific plans and $300,000 for implementation of
plan recommendations.
$4.2 million for demolition of large, vacant commercial buildings.
$1.5 million for incentivizing private investment in neighborhoods.
$500,000 for neighborhood amenities (bike racks, trash cans, etc.).
$250,000 for land bank startup costs.
$1.6 million for athletic court repairs.
$1.2 million for continued implementation of the City’s strategy on homelessness.
$1.1 million for violence reduction initiatives, including $350,000 in competitive
grants for violence reduction programs.
$2 million for public safety technology, including body cameras, ShotSpotter,
license plate readers, security camera subsidization programs, and simulations.
$5.8 million for partnerships with St. Joseph County on capital projects to address
homelessness and mental health, including a crisis response center and a homeless
intake center.
Funding for the first year of the Community Police Review Board.
Over $13 million allocated for street repair, working on year 2 of the City’s 3-
year “Rebuilding Our Streets” plan.
Over $10 million in capital projects for wastewater/sewer and over $8 million in
capital projects for water works to help ensure clean, safe drinking water for all
residents.
$1 million for storm sewer projects to assist in drainage near the river.
$1.2 million for green infrastructure projects, including solar and EV projects.
$2 million for small business assistance and financing.
$2.5 million in utility relief funds to assist with the expansion of a utility assistance
program and help low-income residents who have fallen behind on their utility
bills.
$1 million for an opportunity fund to help small businesses break barriers to
accessing financing.
$100,000 for immigration support programs.
$1.2 million for the City’s Office of Diversity & Inclusion.
$730,000 for workforce development programs.
$10.1 million to fund the renovation and reimagining of the Martin Luther King
Jr. Community Center to become the new “Dream Center.”
$2 million to fund the construction of at least 300 seats of pre-K childcare in
the southeast and northwest parts of the City.
20
City of South Bend, Indiana 2022 Budget
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 $109.6 million in
funding (25.3% 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 ($59.1
million) is for the Police and Fire Departments.
o $14.2 million is used to fund the Mayor’s
Office, City Clerk, Common Council,
Controller’s Office, Human Resources,
Diversity & Inclusion, Human Rights, Legal
Department, Engineering, and Palais Royale.
o The remaining $32.6 million is to be used for
special projects. The funding for these special
projects comes from the American Rescue
Plan.
Special Revenue Funds: Providing $101.7 million
in funding (23.5% 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 maintains over 30 Special Revenue Funds.
o These funds account for the City’s Venues, Parks & Arts (VPA) Department, Streets Division of Public
Works, and the Department of Community Investment, among other priorities.
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
2022 of $19.8 million (4.6% of total expenditures).
o The City currently maintains 13 capital projects funds and 8 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 $118.3 million of funding (27.3% of total expenditures).
o The largest enterprise fund grouping is the Utilities Funds, which provides $109.4 million in funding for
water, wastewater, sewer, and solid waste operations.
o Other enterprise funds include funds for parking garages, the Building Department, the Century Center, and
a new fund established in 2022 for the operations of the Morris Performing Arts Center.
27.3%
Enterprise
Funds
23.5%
Special
Revenue
Funds
25.3%
General
Fund
9.6%
Internal
Service Funds
7.2%
Redevelopment
Commision
Funds
4.6%
Capital &
Debt Service
Funds
2.5%
Fiduciary
Funds
2022 Budgeted Expenditures by Fund Type
21
City of South Bend, Indiana 2022 Budget
Internal Service Funds: Internal Service Funds are used to account for $41.7 million of expenditures (9.6% 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 7 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).
Fiduciary Funds: Fiduciary funds ($10.6 million; 2.5% of total expenditures) are used to account for resources
that are ultimately benefitting a party outside of the City government. The 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 (RDC) 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). RDC-controlled funds total $31.0 million or 7.2% of the total 2022 City budget and consist mainly of
various Tax Increment Financing (TIF) Districts. The RDC-controlled funds pay for debt service payments on
bonds issued for capital projects, as well as other TIF approved expenditures which help attract and retain business
in the area.
o NOTE: The budget for the RDC-controlled funds is approved by the Redevelopment Commission and
not the Common Council. The 2022 budget for RDC-controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $15.6 million for debt service payments and
ongoing service contracts. The remaining budget displayed in these funds ($15.4 million) has not been
appropriated by the Redevelopment Commission. It is an estimate of potential spending on capital projects
based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures will
be appropriated by the Redevelopment Commission during 2022 as projects arise.
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.
East Race River Rafting
22
City of South Bend, Indiana 2022 Budget
2022 Expenditure Summary (Financial Organization Chart)
Total Civil City Budget
$401,738,733
General Fund
$109,584,091
Public Safety
$59,108,929
Fire
$27,139,143
Police
$31,969,786Mayor's Office, City Clerk, and Common Council
$3,731,065
Controller's Office, Human Resources
$3,492,818
Diversity & Inclusion, Human Rights
$1,073,552
Legal Department
$1,695,716
Other
$40,482,011
Special Revenue Funds
$101,730,013
Parks & Recreation
$16,484,004
Motor Vehicle Highway
$14,844,669
Local Income Tax Funds
$38,667,384
Certified Shares
$12,167,559
Economic Development
$13,810,778
Public Safety
$12,689,047
Other
$31,733,956
Capital Projects and
Debt Service Funds
$19,833,923
Fiduciary Funds
$10,641,628
Fire Pension Fund
$4,583,888
Police Pension Fund
$6,057,740
Internal Service Funds
$41,655,940
Enterprise Funds
$118,293,138
Sewage Works Operations & Capital Funds
$64,969,101
Water Works Operations & Capital Funds
$34,820,183
Solid Waste Operating & Capital Funds
$9,567,625
Other
$8,936,229
Redevelopment Commission
Controlled Funds
$31,028,649
Tax Increment Financing Funds
$28,582,399
Other
$2,446,250
23
City of South Bend, Indiana 2022 Budget
2022 Revenue Summary
Total revenue for the City of South Bend is estimated at $388,988,942 for 2022, which is a 14% decrease from total
estimated revenue of $453,275,685 for 2021. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2019
Actual
2020
Actual
2021
Amended
Budget
2022
Adopted
Budget
Budget
Variance
2021-2022
%
Change
Property Taxes $82,604,579 $80,188,143 $87,866,397 $86,901,213 ($965,184) –1%
Local Income Taxes 34,643,723 36,897,937 35,736,715 30,071,713 (5,665,002) –16%
Intergov. Shared Revenues 26,752,577 25,155,512 26,053,136 27,686,833 1,633,697 6%
Intergov. Grants 7,547,104 10,051,021 54,270,528 34,432,879 (19,837,649) –37%
Licenses & Permits 1,994,397 1,619,205 2,074,944 1,920,025 (154,919) –7%
Charges for Services 101,566,627 101,247,133 104,621,697 108,353,864 3,732,167 4%
Fines, Forfeitures, & Fees 1,084,943 1,073,088 795,109 725,075 (70,034) –9%
Interest Earnings 7,236,981 2,502,753 2,086,165 1,605,935 (480,230) –23%
Debt Proceeds 10,920,826 16,244,982 33,918,815 7,556,000 (26,362,815) –78%
Donations 5,116,150 4,629,063 4,724,149 3,419,000 (1,305,149) –28%
Other Income 11,364,884 6,340,335 5,148,114 3,559,605 (1,588,509) –31%
Interfund Allocations 22,440,553 20,960,750 25,124,917 26,096,665 971,748 4%
Interfund Transfers In 45,293,233 54,052,369 64,700,678 50,580,810 (14,119,868) –22%
PILOT 6,340,990 6,221,791 6,154,321 6,079,325 (74,996) –1%
Total Revenue $364,907,564 $367,184,081 $453,275,685 $388,988,942 ($64,286,743) –14%
The largest variances from 2021 to 2022 can be explained as follows:
Property Taxes: The City is predicting a modest decrease in property taxes stemming from lower assessed values
from the economic recession caused by the COVID-19 pandemic. Additionally, the economic hardships are
expected to increase uncollectable taxes.
Income Taxes: Two factors influence the sharp decrease planned in income taxes in 2022 – Firstly, in 2021, the
St. Joseph County Council passed a resolution to amend the local income tax rate and dedicate a portion of the
certified shares income tax to fund the consolidated county-wide 911 call center called PSAP (Public Safety
Answering Point). As a result, the City's certified shares distribution (received in the Local Income Tax Certified
Shares Fund #404) will be reduced going forward. Previously, the City paid for its portion of the operating costs
for PSAP out of the Local Income Tax Economic Development Fund (#408). Secondly, the City received a
supplemental income tax distribution of a little over $1 million dollars in 2021 that was based on a state-mandated
formula and is not expected to continue in 2022.
Intergovernmental Grants: The City received many large grants in 2020 and 2021 related to the COVID-19
pandemic, including grants from the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act),
Housing and Urban Development (HUD), Community Development Block Grant (CDBG), and Emergency
Solutions Grant (ESG). Grant revenue related to the COVID-19 pandemic is not expected to continue.
Additionally, the City was awarded a $6.9 million Revolving Loan Fund (RLF II) grant as part of the Coronavirus
Aid, Relief, and Economic Security Act (CARES Act).
Interest Earnings: The City’s interest earnings in 2020 and 2021 were low compared to previous years. The City
does not anticipate rising interest rates in the short term and is thus conservatively planning for interest earnings
to remain low in 2022. Additionally, as the bond proceeds for capital projects are spent down, this will reduce the
amount of cash the City can earn interest on.
Debt Proceeds: The City issued two bonds in 2021 (including one refunding) and issued a capital lease. For
2022, the budget only includes an estimate for a capital lease for the purchase of vehicles and equipment.
Other Income: The reduction is primarily related to a significant increase in 2021 for a rebate received from the
City’s health insurance vendor. The City does not anticipate to receive a rebate at nearly that level in 2022.
A full analysis of 2022 revenue is included in the “Financial Summaries” section of this document.
24
City of South Bend, Indiana 2022 Budget
2022 Capital Expenditure Summary
The City of South Bend is planning to invest $140.7 million in capital in 2022. The majority is for improvements to the
City-owned utilities’ capital infrastructure, proposed to be funded through the issuance of bonds, estimated at
$16.79 million for Water Works and $58.96 million for Wastewater. The bonds will be repaid with user fees collected
by the utilities. Other projects include improvements to the City’s streets, local economic development from the City’s
Tax Increment Financing (TIF) funds, and the replacement of aging vehicles and equipment.
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.
2022 Debt Summary
At the beginning of 2022, the City of South Bend will have total debt outstanding of $211,276,395, concentrated
primarily on economic development and wastewater capital projects:
1/1/2022 Principal Balance = $211,276,395
Governmental Business-Type
Economic Development 72,181,040 Wastewater 46,033,482
Culture & Recreation 36,126,145 Water Works 10,241,017
Highways & Streets 23,406,849 Solid Waste 1,976,409
Public Safety 18,803,593 Building Department 28,266
General Government 2,479,595 $58,279,174
$152,997,221
This outstanding principal represents:
• $2,042 debt per capita
• 6.9% of assessed property value within City limits.
Business-
Type
28%
Governmental
72%
47.18%
Economic
Development23.61%
Culture &
Recreation
15.30%
Highways
& Streets
12.29%
Public Safety
1.62%
General Government
78.99%
Wastewater
17.57%
Water Works
3.39%
Solid Waste 0.05%
Bldg Dept
Wastewater,
$67,552,000
Water
Works,
$25,777,000
Community
Investment,
$14,536,289
Venues,
Parks &
Arts,
$12,454,000
Fire,
$9,610,000
Streets &
Sewers,
$7,315,000
Other,
$1,993,000 Police,
$1,507,000
25
City of South Bend, Indiana 2022 Budget
FINANCIAL STRUCTURE & POLICIES
26
City of South Bend, Indiana 2022 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 BendCommon CouncilMayorAdministration & Finance (City Controller)Budget & AccountingTreasuryFinanceCentral ServicesPurchasingHuman Resources (Director)Talent ManagementBenefits ManagementEmployee RelationsEmployee SafetyDiversity & Inclusion (Diversity & Inclusion Officer)Diversity & Inclusion OfficeHuman Rights CommissionLegal Department (Corporation Counsel)Board & Department SupportOrdinancesLitigationPublic Works (Director)Board of Public Works 1EngineeringSolid WasteStreets & 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 2Opportunity & GrowthEngagement & Economic EmpowermentPlanningNeighborhoods Neighborhood Health & HousingNeighborhood Services & EnforcementAnimal Resource CenterBuilding Inspections & PermittingSustainabilityVenues, Parks & Arts (Executive Director)Board of Park Commissioners 1Park MaintenanceRecreationCivic Center Board of Managers 3Century CenterMorris Performing Arts Center & Palais RoyaleCity Clerk27
City of South Bend, Indiana 2022 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.
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, Controller’s Office, Human Resources, Diversity &
Inclusion, Human Rights, Legal Department, Engineering, Police and Fire Departments,
and Palais Royal Ballroom. Financing is provided by property taxes as well as other
smaller taxes and some user fees.
SPECIAL REVENUE FUNDS
Fund #102: Rainy Day To set aside monies which can be used to meet unanticipated expenses that cannot be
funded from existing appropriations, to meet cash flow needs between biannual distribution
of property tax receipts and other periodic distributions, for bridging a gap caused by an
unexpected revenue shortfall or significant delay in receiving revenue, and for any other
City purpose or need consistent with or permitted by state law. This fund can be 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.
Fund #201: Parks &
Recreation
*MAJOR FUND*
To account for general operations and capital needs of the Department of Venues, Parks &
Arts. There are several operational divisions within the department under this fund:
Administration, Maintenance, Golf Courses, Recreational Experiences, and Community
Programming. Financing is provided by property taxes and user fees.
Fund #202: Motor Vehicle
Highway To account for maintenance and construction of the City’s streets through the operations
of the Streets division of the Department of Public Works. Financing is provided by state
gasoline and wheel tax 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 Department of Community
Investment (DCI). Financing will be provided by interfund transfers from income tax
funds, 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 #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.
28
City of South Bend, Indiana 2022 Budget
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.
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 Neighborhoods division of the Department of
Community Investment. The Neighborhoods division includes the activities of Code
Enforcement and the South Bend Animal Resource Center.
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.
To account for operation and maintenance of local and arterial road and street systems.
Financing is provided by state gasoline tax distributions.
To account for a one-time, special distribution of local income taxes from the State of
Indiana for the purpose of infrastructure expenditures.
To account for expenditures to prevent discrimination and to promote human rights.
Financing is provided by federal grants from the Department of Housing & Urban
Development (HUD) and the Equal Employment Opportunity Commission (EEOC).
To track the receipt and expenditure of the funds from the American Rescue Plan Act.
Signed into law on March 11, 2021, the American Rescue Plan Act of 2021 (“ARP Act”) is
a $1.9 trillion economic stimulus bill designed to facilitate recovery from the economic and
health effects of the COVID-19 pandemic and the resulting, ongoing recession. The City’s
allocation totaled $58,910,047.
To account for the receipt of the Community Crossings grant and matching revenue and
for the payment of expenditures on eligible projects.
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.
To account for expenditures related to river rescue training. Financing is provided by
registration fees.
To account for expenditures for drug enforcement. Financing is provided by distributions
from the authorized federal agencies' confiscated property sale.
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.
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.
Fund #249: Local Income
Tax - Public Safety
*MAJOR FUND*
Fund #251: Local Road and
Street
Fund #257: Local Option
Income Tax (LOIT) Special
Distribution
Fund #258: Human Rights
Federal Grants
Fund #263: American Rescue
Plan
Fund #265: Local Road &
Bridge Grant
Fund #289: Haz-Mat
Fund #291: Indiana River
Rescue
Fund #299: Federal Drug
Enforcement
Fund #404: Local Income
Tax Certified Shares
*MAJOR FUND*
Fund #408: Local Income
Tax - Economic
Development
*MAJOR FUND*
Fund #410: Urban
Development Action Grant
(UDAG)
To account for economic development expenditures which are financed by federal grants
and loan repayments.
29
City of South Bend, Indiana 2022 Budget
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 #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.
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 #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.
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 Corporation
To accumulate monies received as debt service payments from the City and pass them
through to trustee banks and bondholders.
Fund #756: 2015 Smart Streets
Bond Debt Service
To accumulate monies as a reserve for the payment of 2015 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: 2017 Eddy Street
Commons 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 #287: Fire Department
Capital
To account for purchases of necessary equipment for the Fire Department and Emergency
Medical Services Department. Financing is provided by ambulance fees.
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.
30
City of South Bend, Indiana 2022 Budget
Fund #413: Professional Sports
Convention Development Area
To account for the receipt of a portion of state sales tax and income taxes (covered taxes)
generated in the Professional Sports Convention Development Area (PSCDA) in
downtown South Bend, to be used towards capital improvements.
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.
Fund #450: Palais Royale
Historic Preservation
To account for expenditures financed by a two percent fee charged for all Palais Royale
services.
Fund #451: 2018 Fire Station 9
Bond Capital
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.
Fund #453: 2018 Zoo Bond
Capital
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.
Fund #455: 2021 Infrastructure
Bond Capital
To track the expenditures of bond funds relating to the LIT Lease Rental Revenue Bonds,
Series 2021 to be used for street and neighborhood infrastructure projects.
Fund #471: 2017 Parks Bond
Capital
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.
Fund #750: Equipment/
Vehicle Leasing
To account for proceeds from capital lease-purchase agreements used to finance major
equipment needs of the City.
Fund #759: 2017 Eddy Street
Commons Bond Capital
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
Fund #600: Consolidated
Building
To account for the operation of the consolidated St. Joseph County/ South Bend Building
Department.
Fund #601: Parking Garages To account for the operation and maintenance of the City's parking garages. Revenues come
from the collection of daily and monthly parking fees at several downtown parking garages.
This fund also receives revenue from street parking fines.
Fund #602: Morris Performing
Arts Center Operations
To account for the operating costs of the Morris Performing Arts Center in downtown
South Bend. Revenues come from charges for services including facility rental, concessions,
ticket handling fees, and more.
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 revenues 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)
To account for principal and interest payments on obligated debt for the Water Works
utility.
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City of South Bend, Indiana 2022 Budget
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
Operations & Maintenance
Reserve
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.
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
Operations & Maintenance
Reserve
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)
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.
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.
32
City of South Bend, Indiana 2022 Budget
Fund #279: IT/Innovation/
311 Call Center
To account for expenses associated with the Department of Innovation & Technology and
the 311 Call Center. 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. 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.
Fund #711: Self-Funded
Employee Benefits
To account for employer (the City) 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.
FIDUCIARY 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.
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.
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City of South Bend, Indiana 2022 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 #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.
Fund #352: 2019 South Shore
Double Tracking Bond Debt
Service
To account for assets held to satisfy bond covenant requirements.
Fund #353: 2020 TIF Library
Bond Debt Service Reserve
To account for assets held to satisfy bond covenant requirements.
34
City of South Bend, Indiana 2022 Budget
Department-Fund Relationship
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks & Arts
Police
Dept
Fire
Dept
Public
Works
City Controlled Funds
101 General Fund
Mayor's Office / Community Initiatives X
Community Police Review Office X
City Clerk X
Common Council X
Controller’s Office X
Human Resources X
Diversity & Inclusion X
Human Rights X
Legal Department X
Engineering X
Police Department / Police Crime Lab X
Fire Department / EMS X
Palais Royale Ballroom 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 X
212 Dept of Community Investment Grants X
216 Police State Seizures X
217 Gift, Donation, Bequest X X
219 Unsafe Building Fund X
220 Law Enforcement Continuing Education X
221 Rental Units Regulation X
227 Loss Recovery Fund X
230 Code Enforcement X
249 Local Income Tax - Public Safety X X
251 Local Road & Street X
257 LOIT 2016 Special Distribution X
258 Human Rights Federal Grants X
263 American Rescue Plan X X
265 Local Road & Bridge Grant X
266 MVH Restricted X
289 Haz-Mat X
291 Indiana River Rescue X
299 Police Federal Drug Enforcement X
404 Local Income Tax - Certified Shares X X X X X X
408 Local Income Tax - Economic Development X X X X X X
410 Urban Development Action Grant X
655 Project ReLeaf X
730 City Cemetery X
731 Bowman Cemetery X
754 Industrial Revolving Fund X
Debt Service Funds
312 2017 Parks Bond Debt Service X
350 2018 Fire Station #9 Debt Service X
672 Century Center Energy Conserv. Debt Service X
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City of South Bend, Indiana 2022 Budget
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks & Arts
Police
Dept
Fire
Dept
Public
Works
752 South Bend Redevelopment Authority X
755 South Bend Building Corporation X
756 2015 Smart Streets Bond Debt Service Reserve X
757 2015 Parks Bond Debt Service X
760 2017 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
412 Major Moves Construction X
413 Professional Sports Convention Develop. Area X
416 Morris Performing Arts Center Capital X
450 Palais Royale Historic Preservation X
451 2018 Fire Station #9 Capital X
455 2021 Infrastructure Bond Capital X
471 2017 Parks Bond Capital X
750 Equipment/Vehicle Leasing X
759 2017 Eddy Street Commons Bond Capital X
Enterprise Funds
600 Consolidated Building Fund X
601 Parking Garages X
602 Morris Performing Arts Center Operations 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 Operations & Maint. Reserve X
640 Sewer Repair Insurance X
641 Sewage Works Operations X
642 Sewage Works Capital X
643 Sewage Works Operations & Maint. Reserve 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 Operations X
671 Century Center Capital X
Internal Service Funds
222 Central Services 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
Fiduciary Funds
701 Fire Pension X
702 Police Pension X
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City of South Bend, Indiana 2022 Budget
Fund
Number Fund Name General
Government
Community
Investment
Venues,
Parks & Arts
Police
Dept
Fire
Dept
Public
Works
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds
324 TIF - River West Development Area 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
452 2018 TIF Park Bond Capital 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
352 2019 South Shore Double Tracking Debt Svc X
353 2020 TIF Library Bond Debt Service Reserve X
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City of South Bend, Indiana 2022 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 established 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) and have been approved by the Mayor. 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 financially stable, efficient and effective.
Financial Policy Objectives
1. Ensure that the City is financially sustainable in the long-term, and promote alignment between resource allocation
and strategic priorities
2. Design processes for purchasing, paying our bills, paying employees, and handling financial resources that are
simple, cost-effective, accurate, timely, and predicated on strong internal control
3. Enhance the usefulness and availability of financial information and analyses for City employees, elected officials,
and the public
4. Invest in the maintenance of and sustainable replacement of the City's assets, including facilities, equipment, and
vehicles
5. Create a culture of respect, excellence, diversity, transparency, and communication among employees
In order to meet these objectives, the City’s policies are divided into eleven general categories for ease of reference.
These categories are:
1) General Accounting Policies
2) Cash Management & Investment Policies
3) Revenue Recognition Policies
4) Budgeting Policies
5) Procurement Policies
6) General Disbursement and Vendor Payment Policies
7) Payroll Policies
8) Capital Asset Policies
9) Inventory Policies
10) Debt Policies
11) Internal Control
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City of South Bend, Indiana 2022 Budget
1. General Accounting Policies
The purpose of this Policy and the accompanying procedures is to promote accounting and general ledger (“GL”)
practices that will ensure the relevance, objectivity, reliability, completeness, and consistency of the City’s internal and
external financial reports.
Basis of Accounting
The City will account for all City funds on a cash basis, a modified accrual basis, and a full accrual basis of
accounting. To accomplish this within the City’s financial system (“DFO”), the Accounting department will
maintain three segregated layers in which journal entries can be posted (“posting layers”). These posting layers
will be called the “Current Layer”, the “Modified Accrual Layer” (which is called "Custom Layer 1" in DFO),
and the “Full Accrual Layer” (which is called the "Operations" layer in DFO).
Different types of transactions will be posted in each posting layer:
The Current Layer will account for the City’s operations on cash basis (revenues are recognized in the
accounting period in which they are received, expenditures are recognized in the accounting period in
which they are paid, and long-term assets / liabilities are not recognized). The Current Layer will be
used to compare budget-to-actual performance and for reporting receipts and disbursements to the
Indiana Gateway Reporting system.
The Modified Accrual layer is used to convert cash basis to modified accrual basis. Journal entries will
be made in the Modified Accrual Layer such that reports that combine the Current Layer and the
Modified Accrual Layer will result in full accrual financial statements.
The Full Accrual Layer will be used to convert modified accrual basis to full accrual basis. Journal
entries will be made in the Full Accrual Layer such that reports that combine the Current Layer, the
Modified Accrual Layer, and the Full Accrual Layer result in full accrual financial statements.
Journal Entry Procedures
The City’s activity will be recorded via journal entries. There are two broad types of journal entries: General
Journal Entries and Sub-Ledger Journal Entries.
General Ledger Journal Entries are used to record activities that are not associated with a sub-ledger
(sub-ledgers include Accounts Payable, Accounts Receivable, Cash & Bank, and Fixed Assets).
Transactions not related to a sub-ledger (including adjusting entries, interfund transfers, etc.) will be
made via a General Journal Entry.
Sub-Ledger Journal Entries are used to record transactions related to budget, encumbrances,
accounts payable, accounts receivable and cash. These transactions are recorded in each respective
module of the accounting system, submitted through workflow approval within that module, and
finally posted to the General Ledger automatically.
Audit Requirements & Procedures
The City will have an audit performed on its Annual Comprehensive Financial Report (ACFR) for each fiscal
year. This audit has historically been performed by the Indiana State Board of Accounts (“SBOA”). However,
the City may utilize a qualified private company for the audit, provided the City satisfies the requirements of
Indiana Code § 5-11-1-24.4, including the creation and oversight of an Audit Committee of the South Bend
Common Council. The City satisfied these requirements in 2021 and currently uses BKD, LLP to audit its
financial statements.
Generally, audits run from April 1st to June 15th. The audit covers the Financial Statements, the Notes to the
Financial Statements, and the Required Supplemental Information. Additionally, limited audit procedures are
performed on the City's Management's Discussion & Analysis section (MD&A). It does not cover any part of
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City of South Bend, Indiana 2022 Budget
the Introductory Section or the Statistical Section. BKD will also audit the City's Schedule of Expenditure of
Federal Awards ("SEFA") as a part of the Federal Single Audit.
The audit requires a formal entrance conference and a formal exit conference. The Mayor, each Common
Council member, and the President of the Board of Public Works will be invited to both conferences.
At the conclusion of the audit, BKD will provide two sets of findings related to the audited financial statements:
the first is set of formal audit findings, which will be published in the final audit report and require written
responses from City management. The second set of findings will come in the form of an informal management
letter, which represent recommendations from BKD and will be shared with the Mayor and with the Common
Council but will not be published to the public.
Cost Allocation Policies
The City will allocate administrative costs to operational departments on a monthly basis. This allocation is vital
to understanding the true financial performance of each department because it provides a more accurate picture
of all expenses necessary of the department. The following costs will be allocated among operational
departments:
City Administration (Mayor’s Office, City Clerk, Common Council, Controller’s Office, Human
Resources, Diversity & Inclusion, Legal Department): The operational costs for these administrative
departments in the General Fund will be allocated to operational department on the basis of the total
expenditure budget.
Payroll: This allocation is used to allocate a specified position’s salary and benefits between the
departments it serves. Departments/divisions will calculate the amount to allocate based on the
percentage of time the position spends working for each department/division.
Facilities Management: The Facilities Management division of Central Services will be allocated to
operational department based on departments’ electric and natural gas expenses as a percent of total.
Worker’s Compensation Claims: The costs of the City’s self-funded worker’s compensation claims
are allocated to operational departments on the basis of prior years’ worker’s compensation claims.
Liability Insurance: The costs of the City’s self-funded liability claims are allocated to operational
departments on the basis of prior years’ liability claims.
Business Insurance: The costs of paying premiums for property insurance and other kinds of
insurance will be allocated on the basis of the net book value of capital assets in each department.
Health Insurance: The cost of claims for the City’s self-funded health insurance will be allocated to
operational departments at a flat rate per employee. The rate of allocation will be determined by the
Controller and the Director of Accounting & Budget.
Utility Customer Service & Support Allocation: The costs of the Customer Service Department in
the Water Utility are allocated between the Water Works, Sewage Works, Solid Waste, and Project
ReLeaf divisions.
Innovation & Technology: The costs of the City’s Innovation & Technology department will be
allocated based on the number of IT users, phone users, or other technology user factors.
Every operational fund, department and division will receive allocations according to the above criteria. No
operational department or division is exempt from allocations. No operational department is entitled to
reimbursement for the cost of allocations, as these costs represent true costs of the departments.
In addition to the above allocations, the Utilities (both Water Works and Sewage Works) will make Payment in
Lieu of Taxes (PILOT) payments to the General Fund. The amount of these PILOT payments will be calculated
as 3% of the Net Book Value of Fixed Assets in each Utility.
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City of South Bend, Indiana 2022 Budget
2. Cash Management & Investment Policies
The purpose of this Policy and the accompanying supplements is to set forth policies and procedures related to the
City’s management of cash and investments. Maintaining adequate access to liquid assets (cash and investments) is of
paramount importance to the City.
Cash Accounts
Eligible deposit accounts mean any of the following:
Any account subject to withdrawal by negotiable orders of withdrawal, unlimited as to amount or
number, and without penalty, including NOW accounts
Passbook savings accounts
Certificates of Deposit
Money market deposit accounts
Any interest-bearing account that is authorized and offered by a financial institution in the course of
its respective business
The City will maintain at least the following bank accounts:
General Depository Account: This account will function as the City’s main bank account. In general,
all City revenue is receipted into this account. All disbursements made in accordance with the City of
South Bend General Disbursement Policy are paid from this account.
Payroll Sweep Account: This account is used as the disbursement account for all payroll expenses
(including payments made directly to employees and payments remitted to taxing entities or other
entities). This account is utilized to ensure that payroll expenses are remitted correctly.
Trustee Bank Accounts: When debt is issued, the proceeds are generally remitted into escrow bank
accounts. Additionally, an escrow account may be established for the purpose of paying debt service
payments.
Additional Operational Bank Accounts: As determined by the Controller with the advice of the
Director of Treasury, additional bank accounts may be set up to account for specific City operations,
including the following:
o Century Center: ASM Global Operational Account (KeyBank)
o Morris/Palais: Box Office Accounts (1st Source)
o DCI Transactions: Industrial Revolving Fund (Centier)
o Police Buy Money for Confidential Informants (Policeman’s Credit Union)
o Police Forfeiture Settlement Fund (Policeman’s Credit Union)
Investment Account: Since the City is required by law to maintain extremely liquid investments, the
City’s investment account can be considered as a “cash equivalent” account.
On a regular basis, the City will issue an RFP for banking services for the depository account and payroll sweep
account.
Investment Policy
The City shall invest excess cash in various investment vehicles as allowed by Indiana law. The City shall make
all investments, in both Deposit and Investment Accounts, in accordance with the terms and limitations of
Indiana Code 5-13-9. The current authorization for the City to engage in these investment activities comes
from Ordinance No. 10832-21. The City's practice is to obtain this authorization via an ordinance on an annual
basis, so as to maintain the maximum investment flexibility under Indiana Code 5-13-9.
Board of Finance
The local Board of Finance (as defined in Indiana Code 5-13-7) will review the investment policy and will
receive an investment report on an annual basis coincident with the Annual Meeting of the Board of Finance,
held after the 1st Monday in January and before January 31st.
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City of South Bend, Indiana 2022 Budget
Valuation of Investments
Currently, the total amount invested is $200 million. On a monthly basis, the City’s investment custodian
(currently 1st Source) transfers any gain in market value over $200 million or direct dividends paid from
investments into the City’s depository bank account.
The City will not track the current fair market value of investments on a monthly basis. Rather, the City's books
will be adjusted for fair market value of investments on an annual basis only.
Cash Handling Requirements
The City maintains a list of approved locations that accept cash. If an area needs to begin transacting or carrying
cash on hand, that area must be approved by the City Controller and placed on the list of approved locations.
All locations on the approved list will be audited periodically to ensure compliance with the cash handling
procedures in this section.
Specifically, the following internal control rules must be followed by all areas that collect or transact in cash:
The responsibility for collecting money and issuing receipts is segregated from those preparing the
bank deposit.
The responsibility for making bank deposits is segregated from those preparing the monthly bank
reconcilement.
Prenumbered receipts are issued for all money collected and the receipt is retained with supporting
documentation.
Receipts are reconciled to the cash receipts ledger by an individual other than the one collecting money
and issuing receipts.
Posting of receipts to the ledger is completed by an individual other than the one who collects money
and makes the deposit.
Receipts indicate the type of payment received (cash, check, etc.) and this is reconciled to the make-up
of the bank deposit.
Accounts receivable records are maintained by an individual other than the one(s) involved in the
billing process.
The billing process is completed by an individual other than the one who collects cash payments from
customers.
Customer account adjustments above the $500 materiality threshold, stated in this policy, are approved
by the Board of Public Works only after review.
Cash Reserve Requirements
The City of South Bend has established the cash reserve guidelines for each fund to ensure adequate liquidity.
Cash reserves are defined as cash balances on hand less outstanding encumbrances. “Annual expenditures” in
each fund do not include capital expenditures. Although there are slight exceptions in specific cases, in general,
these reserve policies are as follows:
General Fund:
o Minimum Cash Reserve – The City will maintain General Fund cash reserves at a level not
less than 50 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.
o 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.
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City of South Bend, Indiana 2022 Budget
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:
o 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 O&M Funds – The Water and Wastewater Operations and Maintenance Reserve Funds will
maintain cash reserves at a level of 16.67% of annual operating expenses in the main operating
funds, net of transfers.
Other Funds:
o 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:
o 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
3. Revenue Recognition Policies
The purpose of this Policy and its supplemental materials is to define and memorialize a consistent framework for the
City’s methods of recognizing and recording revenue in accordance with applicable government accounting standards.
Revenue Recognition Policies
The City maintains a full “Revenue Recognition Matrix” for each specific revenue stream. This resource
describes in detail the accounting treatment of each revenue source and is utilized to identify the appropriate
revenue recognition method to apply to a given instance of revenue.
At a summarized level, the City’s revenue recognition policies are as follows:
Charges for Services
o Recognized as revenue as soon as the exchange takes place
o Guidance: NCGA (National Council on Governmental Accounting) Statement 1, Paragraph 62
Property Tax Revenue
o Recognized in the period in which the taxes are levied. Since all property taxes are receipted
into governmental funds, however, the revenue must be available to finance expenditures of
the current period. The City receives property tax distributions from St. Joseph County (who
is responsible for collecting the property taxes) in June and December. Therefore, for practical
purposes, this amounts to the City recognizing property tax revenue when received.
o Guidance: GASB Statement 33, Paragraph 18
Income Tax Revenue
o The State of Indiana collects and distributes income tax on behalf of local units like the City.
In an ideal world, the City would recognize revenue when the underlying transaction occurred
(that is, when the income was earned). However, practical limitations prevent the City from
doing this. Therefore, the city recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 51
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City of South Bend, Indiana 2022 Budget
Other Tax Revenue (Gasoline Tax, Wheel Tax, Cigarette Tax, Commercial Vehicle Tax,
Liquor Excise Tax, Auto Excise Tax, Hotel/Motel Tax)
o The State of Indiana or St. Joseph County collects and distributes various taxes on behalf of
local units like the City. In an ideal world, the City would recognize revenue when the
underlying transaction occurred. However, practical limitations prevent the City from doing
this. Therefore, the city recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 51
Fines, Forfeitures, and Fees
o Recognized as revenue when the fine or fee is assessed.
o Guidance: GASB Statement 33, Paragraph 17
Licenses / Permits
o Accounting guidance suggests that licenses and permits are “exchange-like transactions” (that
is, they are more similar to exchange transactions than to non-exchange transactions), and
should therefore be accounted for similarly to exchange transactions, by recognizing revenue
as soon as the exchange takes place.
o However, the amount of revenue the City receives from licenses and permits is not material,
and the costs of tracking and recognizing this revenue in this way would outweigh the benefits
of doing so. Accordingly, the City recognizes this revenue when it is received.
o Guidance: GASB Statement 33, Paragraph 50
Grants & Donations
o Recognized as revenue as soon as the City meets all eligibility requirements to receive the grant
or donation.
o Guidance: GASB Statement 33, Paragraph 71
General 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.
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.
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.
The City will maintain the practice of establishing pricing for user charges and fees at market-based
levels.
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.
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.
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.
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City of South Bend, Indiana 2022 Budget
Write-off of Uncollectible Accounts
The City of South Bend strives to maintain accurate and up-to-date information in accounts receivable balances,
and, as such, from time to time finds it necessary to remove from its books and/or cease collection activities
for various receivables that it deems to be uncollectible.
There are two separate events involved in the pursuit of delinquent accounts receivable that are a part of
“writing off” an account: recognizing the write-off from an accounting perspective and actually ceasing the
pursuit of the collection of the account. While these events may or may not happen simultaneously, they are
distinguishable and separate: the accounting write-off of a receivable does not imply that the City will cease its
attempts to collect on the account, nor does it constitute forgiveness of a debt or discharge of the debtor’s legal
obligation to pay.
Collection Activities are defined as the actual steps involved in pursuing collection on delinquent
accounts. Examples of collection activities include sending dunning letters, telephonic interventions,
and referring accounts to an external collection agency. The City’s Corporation Counsel oversees
collection activities with the assistance of the applicable department head.
Accounting for write-offs is defined as recognizing in the City’s General Ledger that previously
recorded revenue should be reduced or bad debt expense needs to be recognized, in accordance with
the principle of conservatism in the recognition of revenue. The type of adjustment and the timing of
that adjustment is based on the circumstances warranting the accounting write-off.
Consistent with South Bend Municipal Code Sec. 2-13(B)(2)(a), the legal department has ultimate responsibility
for pursuing collections on delinquent accounts and should work with departments to ensure that all collection
steps are documented and are in line with established policy. All collection efforts will be documented by the
department undertaking the collection activities and will continue until the account is deemed “uncollectible”,
after which the City will cease directly undertaking collection activities. The following situations describe
accounts that generally qualify as uncollectible:
Accounts that have been referred to a collection agency, following a consistent and documented
practice
Debts that been discharged in bankruptcy
Accounts where the debtor is confirmed to be deceased and the debtor's estate is insolvent
Accounts where the debtor is a business that has been dissolved under state law
In addition, from time to time, the City may deem a particular account as uncollectible if the City has exhausted
reasonable efforts to collect the account (and has documented its efforts), and that no further action is
warranted (including the referral of the account to a collection agency). This determination of uncollectibility
must be approved by the department head of the department responsible for the account (who will assess the
operational impact of writing off the account), the Corporation Counsel (who will confirm that all reasonable
efforts to collect in accordance with established policy have been exhausted), and the City Controller (who will
weigh in on the financial impact of the write off, if applicable).
4. Budget Policies
The purpose of this Policy and the accompanying procedures is to define and memorialize the City’s administrative
processes involved in the preparation, presentation, adoption, and monitoring of the City’s annual budget and
amendments thereto (the “Budget”). The City’s budget-related activities are supported by and must adhere to the
requirements of Indiana law, including, without limitation, Indiana Code 36-4-7 and Indiana Code 6-1.1, as
supplemented by the terms of Chapter 2, Article 7, of the South Bend Municipal Code (collectively, the “Budget
Provisions”), as well as applicable guidance of the Indiana Department of Local Government Finance.
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City of South Bend, Indiana 2022 Budget
In addition, this Policy and the accompanying procedures outline processes for budgetary decision making, standards
for sound budgetary practices and fiscal performance, and policies for monitoring budgetary control. The procedures
herein are in compliance with recommendations made by the Government Finance Officers Association (“GFOA”).
General Budget Assumptions
All City Funds (including Governmental, Proprietary, and Fiduciary Funds) will be budgeted utilizing
the cash basis of accounting. Revenues will be recognized when they are received, expenditures will be
recognized when they are disbursed.
All Funds require appropriation from Council to expend funds. Budgeted Appropriations represent
the legal limit of spending for each fund and cost category.
In normal circumstances, the City will propose a balanced budget in all operating funds over the
upcoming year. For the purposes of this policy, a “balanced budget” means that operating revenues
are greater than or equal to budgeted operating expenditures for that budget year.
o This assumption applies only to operating funds. Operating funds include any fund that pays
personnel costs for any City department, plus Income Tax funds and any Internal Service
Fund. Operating funds specifically excludes capital projects funds.
o Notwithstanding this assumption, there are times where allowing budgeted expenditures to be
greater than budgeted revenues is expected and desired. These include strategic spend-downs
of fund balances, times in which revenues are expected to be insufficient due to temporary
circumstances, or at any other time that the Mayor deems an operational spend-down of cash
reserves to be in the best interest of the City.
o In no event will annual expenditures exceed annual revenues plus available fund balance
Resident participation in the budget planning and development processes will be encouraged in every
possible way, including input sessions, public hearings, public outreach, and engagement with
technology.
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.
All appropriations shall lapse at the end of the budget year if not expended or encumbered.
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.
The City will continuously pursue an active campaign to maintain existing and create new sources of
revenue.
The City will continue to provide first priority funding to essential services as determined by the Mayor
in conjunction with the Common Council.
The City will maintain an ongoing program of capital asset replacement and modernization in order to
maintain efficient city operations.
The City will maintain a structured revenue and expenditure forecasting process to enable effective
financial planning on a current and multi-year basis.
Budget Monitoring & Control
There are three levels of budgetary control: at the level of a “Cost Category”, at the level of individual account
strings, and within a single account string.
Cost Category
At the highest level, budgetary control exists to ensure that spending adheres to the appropriations budget that
is passed by the Common Council. Council approves the annual budget at the level of Fund and Cost Category.
There are four Cost Categories in each Fund – Personnel, Supplies, Services, and Capital.
At this high level, appropriations cannot be moved between Cost Categories (or between departments or
divisions) without approval by Council.
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City of South Bend, Indiana 2022 Budget
Individual Account Strings
Within a Cost Category, there are a variety of individual main accounts (which, along with Fund-Department-
Division-Subdivision, create an “account string”). For example, “Legal Services” and “Other Professional
Services” are both different main accounts within the “Services” Cost Category.
If two account strings have the same Fund, Department, Division and Cost Category, then budget can be
transferred between those accounts without requiring the approval of Council.
Within a Single Account String
General Budget Reservations can be used to reserve a portion of the budget in an individual account string for
a particular purpose. For example, say there is $12,000 in available budget in the Controller’s Professional
Services account string, $5,000 of which is for assistance with preparing the ACFR and $7,000 is for bond
continuing disclosure services. The Fiscal Officer can set up General Budget Reservations to ensure that there
is enough money for each priority. In this scenario, setting up General Budget Reservations would prevent the
City from entering into a contract for $8,000 for bond continuing disclosure services (even though there is
enough budget in the overall account), since the additional $1,000 is set aside for ACFR preparation services.
Mid-Year Budget Amendment Process
The City will evaluate its budget on an ongoing basis and make adjustments as needed. Budget transfers that
require Council approval and additional appropriations will be taken to Council on a quarterly basis, for
approval at the final Council meeting of each quarter (March, June, September, and December).
5. Procurement Policies
The purpose of this Policy and its supplemental materials is to define and memorialize the rules and administrative
processes that form the context in which the City, through its administrative staff, seeks to achieve the following
foundational objectives in procuring supplies, services, and public works for the City: (a) lawfully, efficiently, and
prudently to expend public funds for the public purposes established in the City’s budget; (b) to embody the City’s
values in its procurement activities; and (c) to ensure proper accounting for public funds and effective internal controls
across the City’s procurement-related operations.
Procurement Processes
Subject to applicable laws of the State of Indiana, as they may be amended in the future, including Article 22
of Title 5 of the Indiana Code (the “Public Purchasing Law”), and all applicable enactments under the authority
of Indiana Code § 5-22-3-3, including ordinances and resolutions of the South Bend Common Council (the
“Council”) and policies of the Mayor of the City of South Bend (the “Mayor”) serving as the City’s purchasing
agency, this Policy and its supplemental materials express the policies and procedures governing the City’s
purchase of supplies and services (as such terms are defined in the Public Purchasing Law). Without limitation,
such enactments and policies include the following, which remain in effect and govern the City’s purchasing
activities:
Council Ordinance No. 8956-98 (establishing the Mayor as the City’s purchasing agency within the
meaning and application of the Public Purchasing Law);
Council Resolution No. 2690-98 (adopting certain purchasing rules for the City pursuant to the Public
Purchasing Law, including service contracts);
the Minority and Women Business Enterprise Inclusion Program Plan, adopted under Chapter 14.5 of
the South Bend Municipal Code and originally acknowledged by South Bend Common Council
Resolution No. 4822-19 (adopting practices intended to promote equal opportunity for and the City’s
utilization of minority- and women-owned businesses);
Board of Public Works Resolution No. 33-2018 (approving the use of online reverse auctions for
purchases by the City under Chapter 7.5 of the Public Purchasing Law); and
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Board of Public Works Resolution No. 57-2019 and Board of Public Safety Resolution No. 54-2019
(together documenting a qualified delegation of procurement-related authority by the Board of Public
Safety to the Board of Public Works).
In addition, subject to applicable laws of the State of Indiana, including Article 1 of Title 36 of the Indiana
Code, and ordinances and resolutions of the Council, including South Bend Municipal Code Chapter 14.5
(establishing certain inclusive procurement regulations) and Chapter 6, Article 13 (establishing responsible
bidding practices for public work projects), this Policy describes certain procedures by which the City procures
the performance of public works (as defined in Indiana Code § 36-1-12-2).
Various documents are necessary or appropriate to facilitate and record the City’s procurement activities. The
following descriptions are intended to characterize certain basic procurement documents but should not be
considered exhaustive or exclusive of other documents arising under this Policy’s supplemental materials or in
the City’s various business practices.
Purchase requisitions
The first document prepared in the procurement of any supply, service, or public work is a purchase requisition.
As explained and illustrated in this Policy’s supplemental materials, the preparation and submission of a
purchase requisition initiates the approval process resulting in the issuance of a purchase order or the formation
of a service contract or public work contract.
Purchase orders
In the context of the City’s purchase of supplies (as defined in Indiana Code § 5-22-2-38) under the Public
Purchasing Law, the fundamental procurement document is the purchase order. A purchase order identifies
the vendor from which supplies are ordered, states the description, quantity, price, and other attributes of the
property to be purchased from a vendor, and sets forth general terms and conditions to which the City and the
vendor will adhere in concluding the purchase transaction. As such, the purchase order constitutes a binding
contract between the City and the vendor. In addition, the purchase order fulfills certain internal budgetary
functions, including the encumbering of funds committed to a vendor under a purchase order, which prevents
those funds from being committed to any other vendor or payee. Consistent with Indiana Code § 5-22-18-
5(b), upon the City’s approval of a purchase of supplies, the City must issue an approved purchase order to the
approved vendor and retain a copy of the purchase order. The form of purchase order and the standard terms
and conditions currently in effect are included in this Policy’s supplemental materials.
Service contracts
In the context of the City’s engagement of services (as defined in Indiana Code § 5-22-2-30), the fundamental
procurement document is the service contract. A service contract establishes the terms of a relationship
between the City and a service provider, including the terms of payment for the provider’s provision of specified
services to the City.
Because service contracts vary in certain respects and arise across a wide and diverse spectrum of City
operations, the City does not require the use of a standardized contract form. Subject to applicable laws and
the Department of Law’s guidance and assistance in preparing service contracts, the following elements should
be included in any service contract:
the proper names of the parties (e.g., “XYZ, Inc.” and “City of South Bend, Indiana”);
terms and conditions that are clearly stated and consistent throughout the document and create no
conflict with federal, state, or local laws or regulations;
the amount of payment due on the contract, with a detailed definition of any payment schedule;
the services to be rendered, with any deliverables and deadlines clearly defined;
the effective start and end dates of the contract; and
no Social Security numbers in the body of the contract or any attachment or exhibit.
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While the City’s procurement system requires each service contract to be represented by a purchase order
record for internal tracking and budgetary purposes, the service contract itself (incorporating any ancillary
documents identified in the service contract, where applicable) forms the exclusive basis of the relationship
between a service provider and the City with respect to a given engagement.
Notably, as stated in Indiana Code 5-22-6, the Public Purchasing Law permits the City to establish its own
policies and procedures concerning the procurement of services. With the exception of procuring legal services
from attorneys, which requires authorization by the Corporation Counsel (pursuant to Indiana Code § 36-4-9-
12), the City’s policy is to permit City operations to purchase services in any reasonable manner. See Council
Resolution No. 2690-98. The procedures established under this Policy are aimed at preserving and promoting
that operational discretion within the context of the City’s overall strategic priorities and initiatives, budgetary
constraints, and legal requirements.
Public work contracts
In the context of the City’s contracting for the performance of public works (as defined in Indiana Code § 36-
1-12-2), the fundamental procurement document is the public work contract, otherwise referred to as a
construction contract. Subject to applicable laws and the Department of Law’s guidance and assistance in
preparing the necessary documents, such contracts must incorporate all appropriate plans and specifications
necessary for completion of the public work. While the City’s procurement system requires each public work
contract to be represented by a purchase order record for internal tracking and budgetary purposes, the public
work contract itself (incorporating any ancillary documents identified in the public work contract, where
applicable) forms the exclusive basis of the relationship between a public work contractor and the City with
respect to a given public work.
Solicitation documents
In certain procurement scenarios, the City is either required by law or chooses voluntarily to solicit offers or
proposals from prospective vendors, service providers, and contractors. Subject to specific legal requirements,
the typical modes of solicitation include requests for bids, requests for quotes, and requests for proposals. The
form and content of the document(s) comprising such solicitations may vary widely. Subject to applicable laws
and the Department of Law’s guidance and assistance in preparing the necessary documents, solicitations
should be crafted and disseminated in a manner reasonably calculated to achieve effective and cost-efficient
procurements.
6. General Disbursement and Vendor Payment Policies
The purpose of this Policy and its supplemental materials is to define and memorialize the City’s administrative processes
involved in making payments and disbursing money from City funds in satisfaction of payroll costs, operating
expenditures, debt payments, and other liabilities of the City.
General Disbursement Mechanisms
The City utilizes five (5) distinct forms of payment and disbursement: P-cards, checks, ACH transfers, wire
transfers, and disbursements by trustees.
P-cards
A purchase card (“P-card”) is a type of credit card issued by the City’s credit provider to an individual employee
of the City authorized to execute payment for certain purposes. This Policy’s supplemental materials define
the qualifications for obtaining a P-card and the processes governing its use. The Controller will be responsible
for executing monthly disbursements to the P-card provider to settle outstanding credit balances on all P-cards,
subject to the City’s ordinary disbursement procedures and subject to review and approval of charges made by
P-card users in accordance with this Policy’s supplemental materials.
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Checks
Paper checks are negotiable instruments printed on specialized check stock bearing the seal of the City and the
Controller’s signature. The Controller issues paper checks to payees, subject to the approval of the payees’
claims as set forth in this Policy’s supplemental materials. Unless a payee retrieves a check from the City in
person or the case requires another method, each check is delivered to the payee named on the check by U.S.
Mail to the payee’s address on file or otherwise provided by the payee.
ACH transfers
The automated clearing house (ACH) network facilitates electronic bank transfers of funds from a City
disbursement account directly to a payee’s account at a bank or financial institution. In appropriate cases, as
determined by the Controller, the City executes disbursements by ACH transfers, subject to the approval of
the payees’ claims as set forth in this Policy’s supplemental materials. Among disbursements made by ACH
transfer are payroll disbursements to City employees, as addressed in the City of South Bend Payroll Policy.
Wire transfers
A wire transfer is an electronic bank transfer of funds from a City disbursement account directly to a payee’s
account at a bank or financial institution. A wire transfer may be executed only in appropriate cases determined
in the Controller’s discretion upon a payee’s specific request for payment by wire transfer or upon the
Controller’s independent determination that a wire transfer is appropriate. Wire transfers are authorized in
accordance with bank requirements, including written and/or telephone instructions by the City. Such
instructions may be communicated on behalf of the City by the Controller, the Deputy City Controller, or the
Director of Treasury only and not by any other employee or person.
Trustee payments
In appropriate cases where a bank, financial institution, or other organization has agreed in writing to serve as
the trustee or agent on behalf of the City or in connection with a City-financed project, such trustee or agent
may disburse City funds on the City’s behalf, provided the procedures required under the agreements or
instruments governing the City’s relationship with the trustee or agent have been observed. Such payments,
although executed by the City’s trustee or agent, remain subject to all other procedures established under this
Policy.
Disbursement Roles/Responsibilities
The City will conduct its disbursement activities exclusively through authorized representatives, as set forth in
this Policy and its supplemental materials. Unless he or she has been so authorized, no person has authority to
undertake on the City’s behalf any disbursement-related activities. This Section describes the roles and
responsibilities of those representatives, as further defined and operationalized in this Policy’s supplemental
materials.
Controller
The Controller, with the assistance of staff members where appropriate, is responsible for the overall
administration of the disbursement processes and the execution of disbursements to payees under this Policy
and its supplemental materials, in accordance with applicable laws, including, without limitation, the provisions
of Indiana Code 5-11-10 and 36-4-8 and South Bend Municipal Code Section 2-50.1. Within the meaning of
the applicable provisions of Indiana Code 5-17-5, concerning prompt payment for public works, services,
goods, equipment, and travel, the Controller will make all reasonable efforts to make timely payment to each
payee properly entitled to payment. Moreover, subject to all required approval processes, the Controller will
endeavor to disburse funds at the time necessary to take advantage of any discount offered by a payee for early
payment. In fulfilling the Controller’s responsibilities under this Policy, the Controller is assisted by the Deputy
City Controller and may delegate all appropriate authority to the Deputy City Controller to achieve the purposes
of this Policy.
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Director of Treasury and Accounts Payable Supervisor
The Director of Treasury is responsible for overseeing the activities of the Department’s staff members
involved in executing disbursements to satisfy accounts payable, payroll, and other obligations. The Accounts
Payable Supervisor is responsible for a wide range of disbursement matters, including overseeing and
participating in the processing and payment of claims by vendors, service providers, and public work
contractors doing business with the City, preparing spending reports and tax-related documents, and analyzing
payment. In addition, the Accounts Payable Supervisor is responsible for coordinating with the necessary
employees of all City departments, including the AP clerks described below, to efficiently process disbursements
in a timely and financially advantageous manner.
Accounts payable clerks
In consultation with the Controller and the responsible department head, each division of the City will select
one (1) employee to be designated as an accounts payable clerk (“AP clerk”) to meet the disbursement-related
needs of the division. Specifically, an AP clerk is responsible for (a) collecting, organizing, and scanning into
electronic format all invoices, bills, and other documentation of claims for payment by the City with respect to
the division’s activities, including those received by the AP clerk directly from payees and those received by
other employees within the division; (b) entering into the financial system all necessary information for the
efficient processing of each claim in accordance with the procedures established under this Policy; and (c)
serving as the principal point of contact for internal and external communications related to the division’s
disbursement matters.
Division approvers
Managers, supervisors, and other employees working within the divisions of the City are required to
acknowledge the receipt of goods and services for purposes of confirming that payment is properly due to the
provider of the goods or services. See Indiana Code § 36-4-8-7(b). They must acknowledge receipt in
accordance with the procedures established under this Policy.
Boards responsible for allowance of claims
Among the City’s disbursements are payments made on invoices for goods delivered or services rendered to
the City (“claims,” as defined in Indiana Code § 36-4-8-7(a)). Pursuant to Indiana Code §§ 36-4-8-7(b)(5) and
5-11-10-1.6(c)(5), each claim must be formally allowed by the appropriate board prior to the Controller paying
the claim, unless it is expressly pre-approved for payment. In the case of a pre-approved claim, the Controller
is required to submit the claim for ratification by the appropriate board after having paid the claim. See Indiana
Code § 36-4-8-14; South Bend Municipal Code Section 2-50.1. The City boards with jurisdiction over the
allowance of claims conduct their allowances as follows:
Board of Public Works (“BPW”): The Controller routinely presents claims for allowance by the BPW
at its public meetings. The claims presented to the BPW include all claims for payment over which no
other City board or official has jurisdiction for allowance.
Board of Park Commissioners (“BPC”): The BPC has contracted with the BPW for the BPW’s
provision of certain services as the BPC’s agent under the Master Agency Agreement between the BPC
and the BPW dated March 26, 2015, as amended by the First Amendment to Master Agency Agreement
dated April 16, 2018 (collectively, “Agency Agreement”), authorized under Indiana Code § 36-10-3-
11(a)(1), (8). Section 10 of the Agency Agreement provides that, on behalf of the BPC, the BPW will
process the BPC’s claims for payment according to the BPW’s standard procedures. Accordingly, all
claims over which the BPC otherwise would have jurisdiction for allowance are included as part of the
claims presented to the BPW at its public meetings described above.
Redevelopment Commission (“Commission”): The Controller, as the Commission's treasurer
pursuant to Indiana Code § 36-7-14-8(b), “may disburse funds of the [Commission] only after the
[Commission] allows and approves the disbursement. However, the [Commission] may, by rule or
resolution, authorize the treasurer to make certain types of disbursements before the [Commission's]
allowance and approval at its next regular meeting.” Indiana Code § 36-7-14-8(c). In turn, by Article V,
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Section 3, of the Second Amended and Restated By-Laws of the South Bend Redevelopment
Commission, dated July 9, 2020, adopted pursuant to Resolution No. 3520, the Commission has
authorized the Controller to make disbursements from any applicable Commission-controlled fund to
pay any and all Commission-allowed claims prior to the Commission’s review and allowance thereof.
The Controller prepares and submits to the Commission a list of all such disbursements made since
the Commission’s last ratification, and the Commission allows and ratifies such disbursements at its
next regular meeting.
Civic Center Board of Managers (“CC Board”): Pursuant to Indiana Code § 36-10-10-32(c), the
Controller may disburse funds in satisfaction of claims for payment in accordance with procedures
prescribed by the CC Board, provided that an itemized and verified statement of the claim has been
filed with the Controller. The CC Board typically meets on a quarterly basis, and its established practice
is to ratify claims paid out of Funds #670 and #671 at its next meeting after payment of such claims.
7. Payroll Policy
The purpose of this Policy and the accompanying procedures is to ensure effective and efficient processing of City
payroll, with the following specific goals:
1. Making accurate and timely payments to all persons on the City payroll.
2. Making all statutory deductions and verifying that all required reporting procedures are followed in connection
with statutory deductions.
3. Making all non‐statutory deductions and/or reductions and verifying that accurate record-keeping and
reporting procedures are followed.
4. Maintaining records and reports required by the City, State and Federal Government agencies pertaining to
personnel paid through the payroll system.
8. Capital Asset Policies
The purpose of this Policy and the accompanying procedures is to define the City’s capital asset capitalization practices.
This Policy sets definition to the capital asset categories, depreciation methodology, capital asset disposal practice, and
other matters pertaining to the capital assets of the City.
Definition of Capital Assets
Capital assets are defined as items owned by the City of South Bend that have a useful life of at least one year
and have an acquisition cost exceeding the capitalization threshold identified in the following table:
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
Definition of Capital Expenses
Categorizing an expenditure as either maintenance or as a capital improvement is an important decision that
needs to be made when any type of maintenance, repair, or renovations are performed. The appropriate
categorization requires considering the value of the asset, the intended goal of the work to be performed, the
scope of work, the actual result, and its impact on the asset’s value and useful life.
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Maintenance (Operating Expenses)
Maintenance costs are expenses for routine actions that keep assets in their original condition; these typically
fall under Repairs and Maintenance (“R&M”) in the operating budget. Both routine and preventative
maintenance are classified as operating expenses if they are performed to restore the asset’s physical condition
and/or operation to a specified standard or their original condition, prevent further deterioration, replace or
substitute a component at the end of its “useful life,” serve as an immediate but temporary repair, or assess
ongoing maintenance requirements.
Maintenance activities can include:
Housekeeping
Painting
Landscaping
Irrigation repairs
Elevator maintenance
Other related tasks that are performed on a frequent or ongoing basis
Capital Improvements (Capital Expenditures)
Capital improvements are investments made to increase the value of an asset and to boost an asset’s condition
beyond its original or current state. Associations undertake capital improvements when they wish to increase
an asset’s useful function or service capacity, perform a required extension of “useful life,” enhance the quality
of services, reduce future operating costs, or upgrade essential parts of the asset.
Capital improvements can include:
Installation of a new roof
Replacement of HVAC systems
Structural additions to existing building
Depreciation of Capital Assets
All tangible capital assets will be depreciated over their useful life, with the exception of land, land
improvements with an inexhaustible life, and CIP. Intangible assets will be amortized over their useful life,
unless the intangible asset has an infinite useful life.
The City will use the straight-line method as the basis for depreciating and amortizing capital assets. Under the
straight-line method, the basis of the asset is written off in annual equal amounts over the useful life of the
asset. The City will commence depreciation of the capital asset in the month and year the asset is acquired.
The City will base its useful life of assets on industry best practices.
Capital Asset Inventory
City departments are required to conduct an annual physical inventory of all capital assets assigned to the
department including fixed, movable, and infrastructure assets. Typically, inventory is conducted during
October and November. This inventory must be reconciled to the capital asset register and inventory
maintained in the financial records of the City.
Physical inventories are to be coordinated between the department and the central Administration & Finance
office. Results of the physical inventory are to be immediately reported to the City Controller. The physical
inventory results are kept on file for the audit.
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9. Inventory Policy
Inventory is comprised of goods and materials held on hand by the City’s divisions. The purpose of this Policy and its
supplemental materials is to define and memorialize the rules and administrative processes that form the City’s inventory
accounting practices
For valuing its inventory, the City uses the average cost methodology, and appropriate entries will be recorded to account
for inventory on an annual basis.
10. Debt Policies
The City is permitted to issue certain debt obligations – such as revenue bonds, mortgage bonds, general obligation
bonds, loans or notes payable, tax anticipation notes, or capital leases – in accordance with the conditions and
requirements of applicable federal and state laws, including, but not limited to, Article 1 of Title 5 of the Indiana Code.
The City will not use short-term borrowing to finance operating needs except in the case of an extreme financial
emergency, which is beyond its control or reasonable ability to forecast. The purpose of this Policy and its supplemental
materials is to define and memorialize the rules and guidelines that govern the City’s issuance and management of debt
obligations.
Consideration of Incurring Debt Obligations
This Supplement establishes the general framework for considering the City’s issuance of debt obligations. In
consultation with the Mayor, the Controller is responsible for guiding the City’s consideration of incurring debt
obligations and its overall debt position.
Prohibition on incurring unauthorized debt obligations
No employee, division, or department of the City is authorized to incur or seek to incur a debt obligation on
behalf of the City, except as directed and coordinated by the City Controller and in accordance with applicable
legal and policy requirements. For purposes of the City of South Bend Debt Policy, any borrowing or financing
mechanism, including any “lease-to-own” transaction or any similar arrangement bearing an implicit or explicit
interest cost, will be considered to constitute a debt obligation.
General principles guiding new debt decisions
The following principles apply to the City’s assessment of its overall debt position and its consideration of
issuing new debt obligations:
General principles
o 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.
o 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
o South Bend’s property taxpayers and residents who benefit from projects and assets financed
by debt should be the source of the related debt service funding. This principle of taxpayer
equity (or interperiod equity) should be a primary consideration in determining the type of
projects and assets selected for financing through debt. Furthermore, the principle of taxpayer
equity shall be applied for setting rates in determining net revenues for bond coverage ratios.
o It is critical that elected and appointed City officials, and all others associated with the issuance
of City debt, not only avoid the reality of a conflict of interest, but the appearance thereof as
well. City officials must conduct themselves in a manner consistent with the best interest of
the City and taxpayers. Elected and appointed City officials should avoid even the appearance
of linkages between politics and public finance that can erode the confidence of taxpayers,
ratepayers, and voters. This includes avoiding gratuities and political contributions of more
than nominal value.
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Short-term financing (including capital lease debt)
o Short-term financing will be considered to finance certain equipment purchases when the
aggregate cost of equipment to be purchased exceeds $25,000, and departments requesting
short-term financing for equipment, vehicle, or other asset purchases must have an approved
budget appropriation sufficient to cover the principal and interest payments due under such
short-term financing arrangement.
o The term of short-term financing will be limited to the usual useful life period of the vehicle,
equipment, or other asset being financed, but in no case will exceed ten years. It is anticipated
that most capital lease debt will be for five years.
o Recognizing that bond issuance costs add to the total interest costs of financing, the City shall
perform due diligence to ensure that installment agreement or other legally appropriate debt
is considered whenever applicable.
Long-term (bond) financing
o Within the constraints of maintaining or improving the City’s bond ratings and debt service
capacity, the construction or acquisition of long-lived capital assets will be financed through
the issuance of bonds or other financing instruments for a period not to exceed the useful life
of the acquired assets.
o Whenever possible, the City will finance capital projects by using self-supporting revenue
bonds because revenue bonds assure the greatest degree of equity by most closely matching
those who benefit from a project or asset and those who pay for the project or asset.
o It will be a long-term goal that each utility or enterprise will ensure future capital financing
needs are met by using a combination of current operating revenues and revenue bond
financing. Therefore, a goal is established that 15% of total project costs should come from
operating funds of the utility or enterprise, if feasible.
o Bond proceeds for a capital project should be limited to financing the costs of planning,
design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and
movable pieces of equipment, or other costs as permitted by law (including for the
establishment of a debt service reserve fund).
o Bonds will be sold on a competitive basis unless it is in the best interest of the City to conduct
a negotiated sale.
Review of proposals for new debt obligations
In the event a City department or division is interested in pursuing a new debt obligation, the department head
and/or the department’s designated fiscal officer will submit a written explanation of the proposed debt to the
City Controller. With the assistance of qualified consultants and advisors (including financial advisors and bond
counsel) where appropriate, the City Controller will assess each proposal regarding conformance with existing
debt and financial policies, the City’s current and future debt service capacity, and the likely effects of the new
debt on the City’s creditworthiness. The following are among the factors relevant to that assessment:
Debt Analysis
o Debt capacity analysis
o Purpose for which debt is issued
o Debt structure
o Debt burden
o Debt history and trends
o Adequacy of debt and capital planning
o Obsolescence of capital assets
Financial Analysis
o Stability, diversity, and growth rates of tax or other revenue sources
o Trend in assessed valuation and collections
o Current budget trends
o Appraisal of past revenue and expenditure trends
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o History and long-term trends of revenues and expenditures
o Evidences of financial planning
o Adherence to generally accepted accounting principles
o Audit results
o Fund balance status and trends in operating and debt funds
o Financial monitoring systems and capabilities
o Cash flow projections
o Future operating and maintenance costs associated with the financed asset(s)
Governmental and Administrative Analysis
o Government organization structure
o Location of financial responsibilities and degree of control
o Adequacy of basic service provision
o Intergovernmental cooperation/conflict and extent of duplication
o Overall city planning efforts
Economic Analysis
o Geographic and location advantages
o Population and demographic characteristics
o Wealth indicators
o Housing characteristics
o Level of new construction
o Types of employment, industry, and occupation
o Evidences of industrial decline
o Trend of the economy
Refunding of outstanding bonds
Where market conditions are favorable, the City Controller (with the assistance of qualified consultants and
advisors, where appropriate) will assess the appropriateness of refinancing (i.e., “refunding”) outstanding bond
obligations. In assessing refunding opportunities, the City Controller will address the following considerations:
Whether refunding the outstanding bond obligations will both comply with the City’s financial policies
and advance the City’s strategic objectives.
Whether refunding the outstanding bond obligations will result in positive monetary savings
(discounted to net present value) sufficient to justify the expenditure of financial and other resources
involved in executing the refunding.
o Assessing the financial quality of the proposed refunding includes considering (1) issuance
costs and the interest rate at which the refunding bonds can be issued; (2) the maturity date of
the refunded bonds; (3) the call date of the refunded bonds; (4) the call premium on the
refunded bonds; (5) the structure, yield, and administrative costs of the refunding escrow; and
(6) any transferred proceeds penalty.
Continuing Disclosure and Arbitrage Rebate Policies
Continuing Disclosure
The City of South Bend will comply fully with Rule 15c2-12 of the Securities and Exchange Act of 1934 (“Rule”)
and the requirements for any outstanding debt which is subject to the Rule and for which the City is the obligor
under a continuing disclosure undertaking agreement (CDUA). The City will file all required financial/operating
information and event filings on the Electronic Municipal Market Access (EMMA) website in a timely manner,
or on a successor website. The City Controller and Deputy City Controller are responsible for implement this
procedure but may elect to allow a dissemination agent to assist them with filings required to comply with the
Rule.
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Arbitrage Rebate
The City of South Bend recognizes that issuing certain tax-exempt qualified obligations require the City to
comply with applicable provisions of the Internal Revenue Code of 1986 (the “Code”) and regulations
promulgated thereunder. The City has established a policy describing procedures to be taken to ensure that
these qualified obligations continue to be excludable from gross income for federal income tax purposes. This
includes the monitoring and calculating of arbitrage and compliance with specific arbitrage rules and regulations,
the monitoring and tracking of private uses and private payments with respect to facilities financed with
qualified obligations and complying with specific reissuance and record retention requirements.
11. 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.
Control Environment
City management and elected officials are committed to demonstrating a commitment to ethical values and
integrity. As such, it has established a system of standards, processes, and structures designed to reinforce this
commitment and act as the foundation for a sound system of internal control.
Among other things, the City has committed to:
Maintain Council’s oversight over the City’s internal control system.
Convey consistent and ongoing messages of the City' s internal control philosophy and expectations
to all employees
Evaluate the City' s internal control system for weaknesses on an ongoing basis, providing solutions to
any discovered weaknesses, and inform employees of necessary changes in procedures
Institute procedures to address violations of policies and consequences for violations of internal
control procedures
Risk Assessment
The City takes a risk-based approach to internal control, analyzing risks in terms of their impact on the following
goals:
operational efficiency,
reliability and integrity of financial reporting, and
compliance with appliable laws and regulations.
The City has implemented a structure and process to identify risks based on changes in the internal or external
environments, assess those risks in terms of likelihood and impact on the goals presented above. Risks that are
relatively likely to occur and which will have a significant impact on the City’s ability to accomplish the
objectives above are prioritized for mitigation and control activities.
Control Activities
The City has established and maintains a system of internal controls that is designed to mitigate the risks that
are identified and prioritized. This system is based on general internal control principles, including:
Preventive Controls
o Segregation of duties
No single person should have the ability to execute a key function (disbursing,
receiving, reconciling, etc.) without involvement from another person
57
City of South Bend, Indiana 2022 Budget
o Authorization and approval
Proposed transactions should be authorized by someone with appropriate approval
authority, ensuring those transactions are proper and consistent with City policy
o Custodial and security arrangements
Unauthorized access to City assets and data should be prevented, and responsibility
for the physical security of those assets should be separate from the record-keeping
of those assets.
Detective Controls
o Review and reconciliation
Departmental documentation is compared with City accounting system reports and
financial statements to verify their reasonableness, accuracy, and completeness
o Internal audits
Compliance with established procedures is verified through routine internal audits
Information and Communication
Ensuring quality information is readily available and transparent is critical to maintaining the City’s internal
control system, and effective internal and external communication is necessary to support achievement of the
City’s objectives. Internal communication is the bi-directional means by which personnel receive from
management a clear message that ethical behavior and compliance with internal control is important, and the
means by which personnel communicate to management known or suspected ethical violations.
The City has committed to:
Establish and maintain a confidential reporting system for individuals to report suspected fraud and
abuse of internal control policies
Lead in the areas of financial transparency and accountability
Maintain sufficient documentation to support the validity and appropriateness of recorded
transactions.
Monitoring Activities
The City must maintain a robust monitoring program including ongoing evaluations, independent and internal
audits, and automatic feedback loops to ensure that each component of internal control (as well as individual
activities within each component) is functioning correctly.
The City has committed to:
Perform routine and surprise internal audits to determine if controls are in place and working
effectively
Review control activities to determine if the actual activities are in compliance with established
procedures
Document deficiencies in the internal control processes and remediating them quickly
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City of South Bend, Indiana 2022 Budget
FINANCIAL SUMMARIES
59
City of South Bend
2022 Budget Summary
Cash Balance 2022 2022 Transfers In/ Surplus Cash Balance
Fund Group 1/1/2022 Revenue* Expenditures* (Transfers Out) (Deficit) 12/31/2022
General Plus Funds 74,693,994 96,596,207 120,028,419 (15,150,981) (38,583,193) 36,110,801
Special Revenue Funds 31,022,050 40,648,034 59,910,526 13,449,957 (5,812,535) 25,209,515
Grant & Donation Funds - spend down to zero 29,793,853 32,647,107 13,678,777 (156,054) 18,812,276 48,606,129
Debt Service Funds - spend down to zero 11,011,355 1,473,360 12,378,031 10,935,826 31,155 11,042,510
Capital Funds - spend down to zero 4,316,069 7,526,438 7,353,957 (1,131,685) (959,204) 3,356,865
Enterprise Funds 44,957,707 78,427,652 95,646,770 1,009,312 (16,209,806) 28,747,901
Internal Service Funds 15,911,843 38,967,799 41,655,940 - (2,688,141)13,223,702
Fiduciary Funds 1,769,660 10,585,320 10,641,628 - (56,308) 1,713,352
TIF & Redevelopment Commission Funds 43,085,414 31,536,215 20,892,524 (8,956,375) 1,687,316 44,772,730
Grand Total 256,561,945$ 338,408,132$ 382,186,572$ -$ (43,778,440)$ 212,783,505$
•
•
•
•
•
•
•
•
•
* Most of the financial summaries in this book present Interfund Transfers In as Revenue and Interfund Transfers Out as Expenditures. This summary shows Revenue net of
Interfund Transfers In and Expenditures net of Interfund Transfers Out . Interfund transfers are used to move monies between funds for various purposes and does not
represent external revenue or expenditures.
Internal Service Funds are used to account for the financing of goods or services provided by one fund, department, or agency to other funds, departments, or
agencies of the financial reporting entity, or to other governments, on a cost-reimbursement basis. -- The spend down in this fund group relates mainly to the Self-
Funded Employee Benefits Fund (#711). Cash has accumulated in this fund over time due to several years of lower than anticipated claims (due in part to the
wellness clinic for employees). Therefore, the decision was made to use cash that was previously appropriated to offset expenses in 2022 in lieu of charging
departments the full estimated burden in 2022. The cash reserves remain strong in this fund despite the spend down in 2022.
Fiduciary Funds are used to account for assets held by the government as trustee or agent and that cannot be used to support the government’s own programs.
Examples includes the fire and police pension funds.
Tax Increment Financing (TIF) and Redevelopment Commission Funds are spent on economic development projects approved by the Redevelopment
Commission (RDC). Funds unspent in one year stay in the fund for future use. TIF property tax revenue received in 2021 will be spent in 2022 on planned
economic development, capital, and infrastructure projects.
Grant & Donation Funds are a type of special revenue fund that are used to account for the receipt and subsequent expenditure of grant funds or donations.
Grants and donations are designated for specific purpose are intended to be spent down.
Debt Service Funds are used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. Some funds may be
designated to be held in reserve until the final payment is due, but eventually these funds are spent down. For this purposes of this summary, Civil City and
Redevelopment Commission debt services funds are presented together.
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 reserves.
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are restricted to expenditures for
specific purposes. -- The spend down in this fund group relates mainly to the Local Income Tax Public Safety Fund (#249). Because this fund can only be used to
pay for public safety personnel, the City budgets for the salaries and benefits for as many sworn police officers and firefighters as this fund’s revenue can support.
This reduces the public safety personnel expenses in the General Fund (#101). This fund's cash balance has grown in recent years due to unanticipated supplemental
income tax distributions; therefore, the City plans to spend down the excess cash during 2022.
The General Plus Funds include the General Fund #101), the Local Income Tax Certified Shares Fund, and the Local Income Tax Economic Development Fund.
These funds are crucial to the City's operations, providing funding for public safety, administrative departments, public works projects, community investment
activities, and debt service.
Capital Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities or purchase of capital equipment.
Also included are bond capital funds, which account for the proceeds from the issuance of bonds to fund capital improvements. These funds are intended to be
spent down on the approved capital projects. NOTE: The funds included in this fund group exclude enterprise capital funds.
Enterprise Funds are used to account for activities within the government that operate similar to a business: i.e. activities for which a fee is charged to external
users for goods or services. -- The spend down in this fund group 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.
60
Changes in Fund Balance2021 Amended Budget2022 Adopted BudgetCash Balance 2021 2021 Plus/(Minus) Surplus Cash Balance Cash Balance 2022 2022 Surplus Cash Balance1/1/2021 Revenue Expenditures Adjustments (Deficit) 12/31/2021 1/1/2022 Revenue Expenditures (Deficit) 12/31/2022City Controlled Funds101General Fund53,544,921 76,973,401 82,958,785 - (5,985,384) 47,559,537 47,559,537 73,217,282 109,584,091 (36,366,809) 11,192,728 Special Revenue Funds10,845,986 64,091 - - 64,091 10,910,077 10,910,077 99,340 - 99,340 11,009,417 4,156,004 16,562,569 17,893,270 - (1,330,701) 2,825,303 2,825,303 16,484,004 16,484,004 - 2,825,303 6,607,820 8,153,438 12,014,810 - (3,861,372) 2,746,448 2,746,448 9,852,398 10,197,235 (344,837) 2,401,611 763,1124,318 321,671 - (317,353) 445,759 445,759 5,942 50,000(44,058)401,70127,154 647,555 672,694 - (25,139) 2,014 2,014 18 - 182,032 1,629,498 3,035,581 4,139,650 - (1,104,069) 525,429 525,429 5,484,915 5,484,915 - 525,429 313,907 9,111,541 9,422,291 - (310,750) 3,157 3,157 2,952,342 2,832,655 119,687 122,844213,569 31,299 97,043- (65,744) 147,825 147,825 5,896 44,500(38,604) 109,221981,455 619,966 861,593 - (241,627) 739,827 739,827 56,270 431,006 (374,736) 365,09113,799 6,000 1,000- 5,000 18,799 18,799 - 18,799(18,799) -832,938 123,032 113,805 - 9,227 842,165 842,165 70,871 23,000 47,871 890,036 483,549 270,724 481,330 - (210,606) 272,943 272,943 574,462 337,750 236,712 509,655 189,090 342,217 368,577 - (26,360) 162,730 162,730 404,123 404,123 - 162,730481,2142,515 69,630- (67,115) 414,099 414,099 3,769 - 3,769 417,868803,572 4,235,500 4,325,425 - (89,925) 713,647 713,647 4,765,730 4,765,730 - 713,6474,045,717 9,424,386 9,618,013 - (193,627) 3,852,090 3,852,090 8,836,957 12,689,047 (3,852,090) -3,632,884 2,628,876 4,839,250 - (2,210,374) 1,422,509 1,422,509 2,783,569 3,070,000 (286,431) 1,136,078 266,588 2,969 209,463 - (206,494) 60,094 60,094 543 - 54360,637 486,159 175,773 282,833 - (107,060) 379,099 379,099 155,250 241,116 (85,866)293,233 -29,536,642 1,500,000 - 28,036,64228,036,642 28,036,642 29,455,024 10,100,000 19,355,024 47,391,666 53,214 4,122,334 4,175,548 - (53,214) --- - - -1,391,493 2,145,182 3,420,585 - (1,275,403) 116,090116,0902,001,049 2,000,000 1,049 117,139 1,126,297 3,213,833 3,425,713 - (211,880) 914,417914,4173,975,285 4,647,434 (672,149) 242,268 76,521 53,463 29,984- 23,479 100,000 100,000 - 100,000 (100,000) -225,432 299,568 115,000 - 184,568 410,000 410,000 - 410,000 (410,000) -4,138 200 - - 200 4,338 4,338 - 4,338(4,338) -27,937 10,376 10,000- 376 28,313 28,313 10,256 10,000 25628,569 330,404 95,192 92,300- 2,892 333,296 333,296 92,991 92,300 691333,987 26,716 - - - -26,716 26,716 - 26,716(26,716) -125,984 66,266 17,250- 49,016 175,000 175,000 - 175,000 (175,000) -73,474 226,677 175,151 - 51,526 125,000 125,000 - 125,000 (125,000) -83,275 58,802 109,648 - (50,846) 32,429 32,429 25,697 28,500(2,803) 29,626 14,902,237 15,370,652 19,284,396 - (3,913,744) 10,988,493 10,988,493 11,009,098 12,167,559 (1,158,461) 9,830,032 19,044,274 14,335,440 17,233,750 - (2,898,310) 16,145,964 16,145,964 12,752,855 13,810,778 (1,057,923) 15,088,041 32,733 22,568 24,000- (1,432) 31,30131,30122,261 24,000(1,739) 29,562 425,913 453,932 634,287 - (180,355) 245,558 245,558 453,854 449,708 4,146 249,704 2,420 100 - - 100 2,520 2,520 - 2,520(2,520) -393,326 - - - -393,326 393,326 - - - 393,326 30,041 178 - - 178 30,219 30,219 273 - 27330,492 472,576 2,793 - - 2,793 475,369 475,369 4,328 - 4,328 479,697 102 Rainy Day201 Parks & Recreation202 Motor Vehicle Highway209 Studebaker-Oliver Revitalizing Grants210 Economic Development State Grants211 Dept of Community Investment Operating 212 Dept of Community Investment Grants 216 Police State Seizures217 Gift, Donation, Bequest218 Police Curfew Violations219 Unsafe Building220 Law Enforcement Continuing Education 221 Rental Units Regulation227 Loss Recovery230 Code Enforcement Fund249 Local Income Tax - Public Safety251 Local Road & Street257 LOIT Special Distribution258 Human Rights Federal Grants263 American Rescue Plan264 COVID-19 Response265 Local Road & Bridge Grant266 MVH Restricted Fund273 Morris PAC / Palais Royale Marketing274 Morris PAC Self-Promotion280 Police Block Grants289 Haz-Mat291 Indiana River Rescue292 Police Grants294 Regional Police Academy295 COPS MORE Grant299 Police Federal Drug Enforcement404 Local Income Tax - Certified Shares408 Local Income Tax - Economic Development 410 Urban Development Action Grant655 Project ReLeaf705 Police K-9 Unit725 Morris / Palais Box Office730 City Cemetery 731 Bowman Cemetery754 Industrial Revolving Fund2,406,914 7,933,001 7,488,560 - 444,441 2,851,355 2,851,355 174,000 482,280 (308,280) 2,543,075 Total Special Revenue Funds78,029,333 133,389,549 123,468,521 - 9,921,028 87,950,360 87,950,360 112,513,370 101,730,013 10,783,357 98,733,717 Debt Service Funds312 2017 Parks Bond Debt Service187,578 1,185,775 1,189,193 - (3,418) 184,160184,1601,150,804 1,169,368 (18,564) 165,596 350 2018 Fire Station #9 Bond Debt Service-345,307345,307 - ---344,157 344,157 - -61
Changes in Fund Balance2021 Amended Budget2022 Adopted BudgetCash Balance 2021 2021 Plus/(Minus) Surplus Cash Balance Cash Balance 2022 2022 Surplus Cash Balance1/1/2021 Revenue Expenditures Adjustments (Deficit) 12/31/2021 1/1/2022 Revenue Expenditures (Deficit) 12/31/2022672 Century Center Energy Conservation Debt Svc193,705 408,266 406,711 - 1,555 195,260 195,260 404,367 402,368 1,999 197,259 752 South Bend Redevelopment Authority232,423 2,870,500 2,858,669 - 11,831 244,254 244,254 2,867,750 2,859,282 8,468 252,722 755 South Bend Building Corporation833,535 11,428,022 12,035,889 - (607,867) 225,668 225,668 2,578,500 2,562,480 16,020 241,688 756 2015 Smart Streets Bond Debt Service1,739,076 1,719,500 1,712,819 - 6,681 1,745,757 1,745,757 1,716,000 1,711,694 4,306 1,750,063 757 2015 Parks Bond Debt Service586,111 378,007 374,382 - 3,625 589,736 589,736 375,106 372,557 2,549 592,285 760 2017 Eddy Street Commons Bond Debt Service3,463,323 1,921,979 1,710,875 - 211,104 3,674,427 3,674,427 1,928,125 1,926,375 1,750 3,676,177 Total Debt Service Funds7,235,750 20,257,356 20,633,845 - (376,489) 6,859,262 6,859,262 11,364,809 11,348,281 16,528 6,875,790 Capital Funds287 Fire Department Capital3,111,296 2,134,964 3,896,776 - (1,761,812) 1,349,484 1,349,484 4,231,873 4,573,873 (342,000) 1,007,484 401 Coveleski Stadium Capital11,68530,351 30,000- 351 12,036 12,036 25,109 25,000 10912,145406 Cumulative Capital Development169,893 511,620 397,118 - 114,502 284,395 284,395 514,423 512,428 1,995 286,390 407 Cumulative Capital Improvement676,798 239,809 262,145 - (22,336) 654,462 654,462 243,166 489,341 (246,175) 408,287 412 Major Moves Construction1,386,436 587,641 747,059 - (159,418) 1,227,018 1,227,018 496,809 1,300,000 (803,191) 423,827 413 Professional Sports Convention Development Area-850,000804,900 - 45,100 45,100 45,100 1,500,000 1,500,000 - 45,100 416 Morris Performing Arts Center Capital203,098 7,993,877 8,196,975 - (203,098) --506,811 50,000456,811 456,811450 Palais Royale Historic Preservation80,91112,571 35,000- (22,429) 58,482 58,482 8,247 35,000(26,753) 31,729 451 2018 Fire Station #9 Bond Capital314,233 1,857 - - 1,857 316,090 316,090 - - - 316,090455 2021 Infrastructure Bond Capital-8,622,247 8,601,026 - 21,221 21,22121,221- - - 21,221471 2017 Parks Bond Capital5,926,118 33,620 5,959,738 - (5,926,118) --- - - -750 Equipment/Vehicle Leasing347,680 20 - - 20 347,700 347,700 - - - 347,700 759 2017 Eddy Street Commons Bond Capital25,762 1 25,681- (25,680) 81 81 - - - 81 Total Capital Funds12,253,909 21,018,578 28,956,418 - (7,937,840) 4,316,069 4,316,069 7,526,438 8,485,642 (959,204) 3,356,865 Enterprise Funds288 Emergency Medical Services Operating607,079 - 707,215 100,136 (607,079) --- - - -600 Consolidated Building Fund2,127,056 1,786,441 1,669,946 - 116,495 2,243,551 2,243,551 1,603,384 2,046,801 (443,417) 1,800,134 601 Parking Garages674,268 966,303 1,240,895 - (274,592) 399,676 399,676 965,795 1,092,118 (126,323) 273,353 602 Morris Performing Arts Center Operations-- - - ---2,203,607 1,683,579 520,028 520,028 610 Solid Waste Operations87,032 7,064,807 7,039,740 - 25,067 112,100 112,100 6,443,200 7,013,464 (570,264) (458,164) 611 Solid Waste Capital388,126 1,823,548 2,198,525 - (374,977) 13,14913,1492,554,161 2,554,161 - 13,149620 Water Works Operations4,840,727 20,811,261 22,233,330 - (1,422,069) 3,418,657 3,418,657 21,470,434 23,170,753 (1,700,319) 1,718,338622 Water Works Capital7,652,044 3,644,412 6,764,442 255,813 (2,864,217) 4,787,827 4,787,827 4,199,173 8,987,000 (4,787,827) -624 Water Works Customer Deposit1,263,319 17,381 17,381- -1,263,319 1,263,319 - - - 1,263,319 625 Water Works Sinking (Debt Service)2,323 1,535,817 1,535,817 - -2,323 2,323 2,662,430 2,662,430 - 2,323 626 Water Works Bond Reserve1,422,800 20,000 20,000- -1,422,800 1,422,800 - - - 1,422,800 629 Water Works Operations & Maintenance Reserve2,912,652 41,884 41,884- -2,912,652 2,912,652 - - - 2,912,652 640 Sewer Repair Insurance2,052,857 673,403 860,002 - (186,599) 1,866,258 1,866,258 675,520 753,069 (77,549) 1,788,709 641 Sewage Works Operations11,466,153 38,522,120 46,284,962 2,600,000 (5,162,842) 6,303,311 6,303,311 38,878,186 41,419,943 (2,541,757) 3,761,554 642 Sewage Works Capital13,821,218 6,595,463 13,278,180 - (6,682,717) 7,138,501 7,138,501 4,033,399 10,693,000 (6,659,601) 478,900 643 Sewage Works Operations & Maintenance Reserve5,550,801 75,112 75,112- -5,550,801 5,550,801 - - - 5,550,801 649 Sewage Sinking (Debt Service)1,320,833 23,804,621 23,634,166 - 170,455 1,491,288 1,491,288 11,079,089 11,079,089 - 1,491,288653 Sewage Debt Service Reserve3,990,250 1,574,210 1,749,971 - (175,761) 3,814,489 3,814,489 36,647 - 36,647 3,851,136654 Sewage Works Customer Deposit649,073 5,578 5,578- -649,073 649,073 - - - 649,073 667 Storm Sewer Fund1,032,916 1,096,169 1,789,594 - (693,425) 339,490 339,490 1,151,372 1,024,000 127,372 466,862 670 Century Center Operations1,016,748 3,461,335 4,233,454 - (772,119) 244,630 244,630 4,125,935 4,078,731 47,204 291,834671 Century Center Capital983,612 200 - - 200 983,812 983,812 1,000 35,000(34,000) 949,812Total Enterprise Funds63,861,888 113,520,065 135,380,194 2,955,949 (18,904,180) 44,957,708 44,957,707 102,083,332 118,293,138 (16,209,806) 28,747,90162
Changes in Fund Balance2021 Amended Budget2022 Adopted BudgetCash Balance 2021 2021 Plus/(Minus) Surplus Cash Balance Cash Balance 2022 2022 Surplus Cash Balance1/1/2021 Revenue Expenditures Adjustments (Deficit) 12/31/2021 1/1/2022 Revenue Expenditures (Deficit) 12/31/2022Internal Service Funds222 Central Services1,209,079 8,825,750 8,855,897 - (30,147) 1,178,932 1,178,932 8,878,391 8,819,060 59,331 1,238,263 224 Central Services Capital26,221 105,050 128,212 (3,059) (26,221) --- - - -226 Liability Insurance5,956,858 3,381,046 5,172,282 - (1,791,236) 4,165,621 4,165,621 3,398,847 4,363,000 (964,153) 3,201,468 278 Police Take Home Vehicle681,823 17,318 50,000- (32,682) 649,141649,14111,154 50,000(38,846) 610,295 279 IT / Innovation / 311 Call Center2,125,192 10,216,849 11,107,701 - (890,852) 1,234,340 1,234,340 9,689,729 9,699,049 (9,320) 1,225,020 711 Self-Funded Employee Benefits10,143,060 17,119,142 18,740,402 - (1,621,260) 8,521,800 8,521,800 16,625,249 18,390,985 (1,765,736) 6,756,064 713 Unemployment Compensation31,859 64,141 96,000- (31,859) --105,726 80,000 25,726 25,726 714 Parental Leave Fund157,521258,334 253,846 - 4,488 162,009 162,009 258,703 253,846 4,857 166,866 Total Internal Service Funds20,331,613 39,987,630 44,404,341 (3,059) (4,419,770) 15,911,843 15,911,843 38,967,799 41,655,940 (2,688,141) 13,223,702 Fiduciary Funds701 Fire Pension453,561 4,106,550 4,496,259 - (389,709) 63,852 63,852 4,521,270 4,583,888 (62,618) 1,234 702 Police Pension566,569 5,966,089 6,057,740 - (91,651) 474,918 474,918 6,064,050 6,057,740 6,310 481,228 718 State Tax Withholding Fund336,042 - - - -336,042 336,042 - - - 336,042 726 Police Distributions Payable894,848 - - - -894,848 894,848 - - - 894,848 Total Fiduciary Funds2,251,020 10,072,639 10,553,999 - (481,360) 1,769,660 1,769,660 10,585,320 10,641,628 (56,308) 1,713,352 Total City Controlled Funds237,508,434 415,219,218 446,356,103 2,952,890 (28,183,995) 209,324,439 209,324,438 356,258,350 401,738,733 (45,480,383) 163,844,055 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area29,039,261 20,207,357 28,668,104 - (8,460,747) 20,578,514 20,578,514 18,274,531 17,730,178 544,353 21,122,867 422 TIF - West Washington1,127,293 356,020 358,843 - (2,823) 1,124,470 1,124,470 293,562 280,000 13,562 1,138,032 429 TIF - River East Development Area (NE Dev)5,864,278 5,116,466 7,416,893 - (2,300,427) 3,563,851 3,563,851 3,850,354 3,500,000 350,354 3,914,205 430 TIF - Southside Development Area #112,586,134 3,057,189 6,643,516 - (3,586,327) 8,999,807 8,999,807 1,885,035 2,000,000 (114,965) 8,884,842 435 TIF - Douglas Road93,140 270,610 181,653 - 88,958 182,097 182,097 169,511 150,517 18,994 201,091436 TIF - River East Residential (NE Res)4,678,334 6,318,471 5,597,031 - 721,440 5,399,774 5,399,774 6,032,047 4,921,704 1,110,343 6,510,117 Total Tax Increment Financing Funds53,388,440 35,326,113 48,866,040 - (13,539,927)39,848,513 39,848,513 30,505,040 28,582,399 1,922,641 41,771,154 Redevelopment Funds433 Redevelopment General2,444,710 1,578,444 1,261,083 - 317,361 2,762,071 2,762,071 1,181,072 1,004,500 176,572 2,938,643 439 Certified Technology Park11,08065 - - 65 11,145 11,145 101 - 10111,246452 2018 TIF Park Bond Capital2,614,468 15,033 2,578,007 - (2,562,974) 51,494 51,494 - - - 51,494 454 Airport Urban Enterprise Zone407,982 4,209 - - 4,209 412,191 412,191 2 412,000 (411,998) 193 Total Redevelopment Funds5,478,239 1,597,751 3,839,089 - (2,241,338) 3,236,901 3,236,901 1,181,175 1,416,500 (235,325) 3,001,576 Debt Service Funds315 Airport 2003 Debt Reserve1,040,462 40,000 40,000- -1,040,462 1,040,462 - - - 1,040,462 328 SBCDA 2003 Debt Reserve1,739,495 50,000 50,000- -1,739,495 1,739,495 - - - 1,739,495 351 2018 TIF Park Bond Debt Service1,029,665 6,085 - - 6,085 1,035,750 1,035,750 9,357 - 9,357 1,045,107 352 2019 South Shore Double Tracking Debt Service690 1,036,503 1,027,750 - 8,753 9,443 9,443 1,035,010 1,029,750 5,260 14,703 353 2020 TIF Library Bond Debt Service Reserve326,939 15 11- 4326,943 326,943 10 - 10326,953 Total Debt Service Funds4,137,251 1,132,603 1,117,761 - 14,842 4,152,093 4,152,093 1,044,377 1,029,750 14,627 4,166,720 Total Redevelopment Commission Funds 63,003,930 38,056,467 53,822,890 - (15,766,423)47,237,507 47,237,507 32,730,592 31,028,649 1,701,943 48,939,450 Grand Total300,512,364 453,275,685 500,178,993 2,952,890 (43,950,418) 256,561,946 256,561,945 388,988,942 432,767,382 (43,778,440) 212,783,505 NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL63
2019
Actual
2020
Actual
2021
Amended
Budget
2022
Adopted
Budget
2021-2022
Change
2021-2022
Percent
Change
Revenue
City Controlled Funds
General Fund 67,792,059 74,286,680 76,973,401 73,217,282 (3,756,119) –4.9%
Special Revenue Funds 83,225,025 93,396,208 133,389,549 112,513,370 (20,876,179) –15.7%
Debt Service Funds 10,969,144 10,915,022 20,257,356 11,364,809 (8,892,547) –43.9%
Capital Funds 4,067,558 6,029,462 21,018,578 7,526,438 (13,492,140) –64.2%
Enterprise Funds 105,900,563 100,392,145 113,520,065 102,083,332 (11,436,733) –10.1%
Internal Service Funds 41,052,720 35,417,117 39,987,630 38,967,799 (1,019,831) –2.6%
Fiduciary Funds 10,607,349 10,383,961 10,072,639 10,585,320 512,681 5.1%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 30,230,968 33,847,224 35,326,113 30,505,040 (4,821,073) –13.6%
Redevelopment Funds 1,510,725 1,667,957 1,597,751 1,181,175 (416,576) –26.1%
Redevelopment Debt Service Funds 9,551,454 848,306 1,132,603 1,044,377 (88,226)–7.8%
Total Revenue $ 364,907,564 $ 367,184,081 $ 453,275,685 $ 388,988,942 ($ 64,286,743) –14.2%
Expenditures
City Controlled Funds
General Fund 62,276,656 66,534,960 82,958,785 109,584,091 26,625,306 32.1%
Special Revenue Funds 83,845,593 84,763,266 123,468,521 101,730,013 (21,738,508) –17.6%
Debt Service Funds 14,220,885 11,572,206 20,633,845 11,348,281 (9,285,564) –45.0%
Capital Funds 20,594,202 12,410,186 28,956,418 8,485,642 (20,470,776) –70.7%
Enterprise Funds 102,963,442 98,085,443 135,380,194 118,293,138 (17,087,056) –12.6%
Internal Service Funds 41,712,384 34,867,773 44,404,341 41,655,940 (2,748,401) –6.2%
Fiduciary Funds 10,834,276 10,400,254 10,553,999 10,641,628 87,629 0.8%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds 33,612,914 34,346,252 48,866,040 28,582,399 (20,283,641) –41.5%
Redevelopment Funds 7,582,832 2,184,550 3,839,089 1,416,500 (2,422,589) –63.1%
Redevelopment Debt Service Funds 9,482,044 552,873 1,117,761 1,029,750 (88,011)–7.9%
Total Expenditures $ 387,125,228 $ 355,717,763 $ 500,178,993 $ 432,767,382 ($ 67,411,611) –13.5%
Surplus (Deficit)
City Controlled Funds
General Fund 5,515,403 7,751,719 (5,985,384) (36,366,809) (30,381,425) 507.6%
Special Revenue Funds (620,569) 8,632,942 9,921,028 10,783,357 862,329 8.7%
Debt Service Funds (3,251,742) (657,184) (376,489) 16,528 393,017 –104.4%
Capital Funds (16,526,644) (6,380,724) (7,937,840) (959,204) 6,978,636 –87.9%
Enterprise Funds 2,937,121 2,306,702 (21,860,129) (16,209,806) 5,650,323 –25.8%
Internal Service Funds (659,664) 549,345 (4,416,711) (2,688,141) 1,728,570 –39.1%
Fiduciary Funds (226,927) (16,293) (481,360) (56,308) 425,052 –88.3%
Redevelopment Commission Controlled Funds
Tax Increment Financing Funds (3,381,945) (499,028) (13,539,927) 1,922,641 15,462,568 –114.2%
Redevelopment Funds (6,072,107) (516,592) (2,241,338) (235,325) 2,006,013 –89.5%
Redevelopment Debt Service Funds 69,410 295,432 14,842 14,627 (215)–1.4%
Total Surplus (Deficit)($ 22,217,664) $ 11,466,318 ($ 46,903,308) ($ 43,778,440) $ 3,124,868 –6.7%
Refer to discussions throughout the document for explanations on various increases and decreases above.
Revenue & Expenditure Summary
Fund Type
64
City of South Bend2022 Adopted Budget - Revenue by TypeFund No.Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCity Controlled Funds101General Fund44,975,102 - 4,000,122 - 294,125 4,135,160 8,525 10,544,420 - 1,365,000 481,983 1,333,520 6,079,325 73,217,282 Special Revenue Funds102 Rainy Day- - - - - - - - - - 99,340 - - 99,340 201 Parks & Recreation10,580,413 - 953,848 - - 3,196,581 - - 269,000 1,000,000 50,000 314,941 119,221 16,484,004 202 Motor Vehicle Highway- - 3,050,000 - 1,500 262,300 - 187,963 775,000 - 19,635 6,000 5,550,000 9,852,398 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 5,942 - - 5,942 210 Economic Development State Grants- - - - - - - - - - 18 - - 18 211 Dept of Community Investment Operating- - - 5,000 - 1,049,655 58,450 181,981 - - 10,000 - 4,179,829 5,484,915 212 Dept of Community Investment Grants- - - 2,832,655 - - - - - - - 119,687 - 2,952,342 216 Police State Seizures- - 5,000 - - - - - - - 896 - - 5,896 217 Gift, Donation, Bequest- - - - - - - - - 53,000 3,270 - - 56,270 219 Unsafe Building- - - - - - 62,900 - - - 7,971 - - 70,871 220 Law Enforcement Continuing Education- - - - - 115,000 101,200 - - 1,000 4,889 - 352,373 574,462 221 Rental Units Regulation- - - - - - 100,000 - - - 200 - 303,923 404,123 227 Loss Recovery- - - - - - - - - - 3,769 - - 3,769 230 Code Enforcement Fund- - - - 37,000 50,300 342,000 - 385,000 - - 500 3,950,930 4,765,730 249 Local Income Tax - Public Safety- 8,826,957 - - - - - - - - 10,000 - - 8,836,957 251 Local Road & Street- - 1,829,152 947,000 - - - - - - 7,417 - - 2,783,569 257 LOIT Special Distribution- - - - - - - - - - 543 - - 543 258Human Rights Federal Grants- - - 68,200 - 85,000 - - - - - 2,050 - 155,250 263 American Rescue Plan- - - 29,455,024 - - - - - - - - - 29,455,024 265 Local Road & Bridge Grant- - - 1,000,000 - - - - - - 1,049 - 1,000,000 2,001,049 266 MVH Restricted Fund- - 3,050,000 - - - - - 925,000 - 285 - - 3,975,285 289 Haz-Mat- - - - - 10,000 - - - - 256 - - 10,256 291 Indiana River Rescue- - - - - 90,000 - - - - 2,991 - - 92,991 299 Police Federal Drug Enforcement- - 25,000 - - - - - - - 697 - - 25,697 404 Local Income Tax - Certified Shares- 9,021,120 - - - - - - 1,462,000 - 110,950 32,000 383,028 11,009,098 408 Local Income Tax - Economic Development- 12,216,636 - 50,000 - - - - - - 136,795 349,424 - 12,752,855 410 Urban Development Action Grant- - - - - - - - - - 265 21,996 - 22,261 655 Project ReLeaf- - - - - 451,610 - - - - 2,244 - - 453,854 730City Cemetery - - - - - - - - - - 273 - - 273 731 Bowman Cemetery- - - - - - - - - - 4,328 - - 4,328 754 Industrial Revolving Fund- - - - - - - - - - 2,000 172,000 - 174,000 Total Special Revenue Funds10,580,413 30,064,713 8,913,000 34,357,879 38,500 5,310,446 664,550 369,944 3,816,000 1,054,000 486,023 1,018,598 15,839,304 112,513,370 Debt Service Funds312 2017 Parks Bond Debt Service1,100,842 - 48,786 - - - - - - - 1,176 - - 1,150,804 350 2018 Fire Station #9 Bond Debt Service- - - - - - - - - - - - 344,157 344,157 672 Century Center Energy Conservation Debt Svc- - 221,437 - - - - - - - 2,000 80,242 100,688 404,367 752 South Bend Redevelopment Authority- - - - - - - - - - 2,750 - 2,865,000 2,867,750 755 South Bend Building Corporation- - - - - - - - - - 3,000 - 2,575,500 2,578,500 756 2015 Smart Streets Bond Debt Service- - - - - - - - - - 1,000 - 1,715,000 1,716,000 757 2015 Parks Bond Debt Service- - - - - - - - - - 1,000 - 374,106 375,106 760 2017 Eddy Street Commons Bond Debt Service- - - - - - - - - - 1,750 - 1,926,375 1,928,125 Total Debt Service Funds1,100,842 - 270,223 - - - - - - - 12,676 80,242 9,900,826 11,364,809 65
City of South Bend2022 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCapital Funds287 Fire Department Capital - - - 75,000 - 1,837,850 - - 2,310,000 - 9,023 - - 4,231,873 401 Coveleski Stadium Capital- - - - - 25,000 - - - - 109 - - 25,109 406 Cumulative Capital Development473,780 - 38,648 - - - - - - - 1,995 - - 514,423 407 Cumulative Capital Improvement- - 214,341 - - - - - - - 3,825 25,000 - 243,166 413Professional Sports Convention Development Area- - 1,500,000 - - - - - - - - - - 1,500,000 412 Major Moves Construction- - - - - - - - - - 3,481 493,328 - 496,809 416 Morris Performing Arts Center Capital- - 500,000 - - - - - - - 6,811 - - 506,811 450 Palais Royale Historic Preservation- - - - - 8,000 - - - - 247 - - 8,247 Total Capital Funds473,780 - 2,252,989 75,000 - 1,870,850 - - 2,310,000 - 25,491 518,328 - 7,526,438 Enterprise Funds600 Consolidated Building Fund- - - - 1,585,100 - 2,000 - - - 16,284 - - 1,603,384 601 Parking Garages- - - - - 913,300 50,000 - - - 2,495 - - 965,795 602Morris Performing Arts Center Operations- - - - - 987,000 - 89,450 - - 4,657 12,500 1,110,000 2,203,607 610 Solid Waste Operations- - - - - 6,398,200 - - - - - 45,000 - 6,443,200 611 Solid Waste Capital- - - - - - - - 1,430,000 - - - 1,124,161 2,554,161 620 Water Works Operations- - - - - 20,020,371 - 1,414,701 - - 15,362 20,000 - 21,470,434 622 Water Works Capital- - - - - 210,000 - - - - 2,173 - 3,987,000 4,199,173 625 Water Works Sinking (Debt Service)- - - - - - - - - - - - 2,662,430 2,662,430 640 Sewer Repair Insurance- - - - - 659,500 - - - - 16,020 - - 675,520 641 Sewage Works Operations- - - - - 38,398,950 - 463,761 - - 10,333 5,142 - 38,878,186 642 Sewage Works Capital- - - - - 339,000 - - - - 1,399 - 3,693,000 4,033,399 649 Sewage Sinking (Debt Service)- - - - - - - - - - - - 11,079,089 11,079,089 653 Sewage Debt Service Reserve- - - - - - - - - - 36,647 - - 36,647 667 Storm Sewer Fund- - - - - 1,147,200 - - - - 4,172 - - 1,151,372 670 Century Center Operations- - 1,275,000 - - 2,778,000 - 69,185 - - - 3,750 - 4,125,935 671 Century Center Capital- - - - - - - - - - 1,000 - - 1,000 Total Enterprise Funds- - 1,275,000 - 1,585,100 71,851,521 52,000 2,037,097 1,430,000 - 110,542 86,392 23,655,680 102,083,332 Internal Service Funds222 Central Services- - - - 2,300 8,636,001 - 160,000 - - 11,090 69,000 - 8,878,391 226 Liability Insurance- - - - - - - 3,365,000 - - 31,847 2,000 - 3,398,847 278 Police Take Home Vehicle- - - - - 5,720 - - - - 5,434 - - 11,154 279 IT / Innovation / 311 Call Center- - - - - - - 9,620,204 - - 5,000 64,525 - 9,689,729 711 Self-Funded Employee Benefits- - - - - 16,181,440 - - - - 58,809 385,000 - 16,625,249 713Unemployment Compensation- - - - - 105,517 - - - - 209 - - 105,726 714 Parental Leave Fund- - - - - 257,209 - - - - 1,494 - - 258,703 Total Internal Service Funds- - - - 2,300 25,185,887 - 13,145,204 - - 113,883 520,525 - 38,967,799 Fiduciary Funds701 Fire Pension- - 4,521,259 - - - - - - - 11 - - 4,521,270 702 Police Pension- - 6,057,740 - - - - - - - 4,310 2,000 - 6,064,050 Total Fiduciary Funds- - 10,578,999 - - - - - - - 4,321 2,000 - 10,585,320 Total City Controlled Funds57,130,137 30,064,713 27,290,333 34,432,879 1,920,025 108,353,864 725,075 26,096,665 7,556,000 2,419,000 1,234,919 3,559,605 55,475,135 356,258,350 66
City of South Bend2022 Adopted Budget - Revenue by TypeFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalRedevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area 17,704,130 - 396,500 - - - - - - - 173,901 - - 18,274,531 422 TIF - West Washington283,927 - - - - - - - - - 9,635 - - 293,562 429 TIF - River East Development Area (NE Dev) 3,822,890 - - - - - - - - - 27,464 - - 3,850,354 430 TIF - Southside Development Area #11,815,749 - - - - - - - - - 69,286 - - 1,885,035 435 TIF - Douglas Road166,000 - - - - - - - - - 3,511 - - 169,511 436 TIF - River East Residential (NE Res)5,978,380 - - - - - - - - - 53,667 - - 6,032,047 Total Tax Increment Financing Funds 29,771,076 - 396,500 - - - - - - - 337,464 - - 30,505,040 Redevelopment Funds433 Redevelopment General- 7,000 - - - - - - - 1,000,000 24,072 - 150,000 1,181,072 439 Certified Technology Park- - - - - - - - - - 101 - - 101 454 Airport Urban Enterprise Zone- - - - - - - - - - 2 - - 2 Total Redevelopment Funds- 7,000 - - - - - - - 1,000,000 24,175 - 150,000 1,181,175 Debt Service Funds 351 2018 TIF Park Bond Debt Service- - - - - - - - - - 9,357 - - 9,357 352 2019 South Shore Double Tracking Debt Service- - - - - - - - - - 10 - 1,035,000 1,035,010 353 2020 TIF Library Bond Debt Service Reserve- - - - - - - - - - 10 - - 10 Total Debt Service Funds- - - - - - - - - - 9,377 - 1,035,000 1,044,377 Total Redevelopment Commission Funds 29,771,076 7,000 396,500 - - - - - - 1,000,000 371,016 - 1,185,000 32,730,592 Grand Total86,901,213 30,071,713 27,686,833 34,432,879 1,920,025 108,353,864 725,075 26,096,665 7,556,000 3,419,000 1,605,935 3,559,605 56,660,135 388,988,942 67
City of South Bend2022 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital TotalCity Controlled Funds101General FundMayor621,971 231,870 -5,500 7,000 - 300 - 46,500 -135,741 - - 1,048,882 Community Initiatives320,394 144,080 --273,000 - - - 387,500 -35,152 - - 1,160,126 Community Police Review Office66,625 26,574 --10,000 - - - - -- - - 103,199 City Clerk320,512 133,959 -9,200 25,000 - 5,000 - 46,000 -154,876 - - 694,547 Common Council260,858 164,916 -2,500 214,308 - 3,000 - 35,200 -43,529 - - 724,311 General City----- - - - 36,238,000 -- - - 36,238,000 Finance1,490,200 580,534 -16,420 241,500 - 1,100 - 25,345 -180,392 - - 2,535,491 Human Resources533,505 215,402 -11,250 - - - - 72,760 -124,410 - - 957,327 Diversity & Inclusion233,671 82,633 -1,500 80,000 - - - 131,000 -82,269 - - 611,073 Human Rights General245,062 99,688 -2,000 3,070 - 9,200 - 56,140 -47,319 - - 462,479 Legal Dept1,093,537 386,599 -3,500 2,550 - - - 38,000 -171,530 - - 1,695,716 Engineering1,952,122 741,859 -22,700 150,000 - 27,700 - 81,085 -459,896 - - 3,435,362 Police General14,882,155 7,600,855 -1,152,960 720,000 174,408 980,199 - 431,879 -5,158,753 - - 31,101,209 Crime Lab475,637 184,461 -17,000 - - - - - -191,479 - - 868,577 Fire General13,651,366 7,250,515 -678,568 204,000 315,000 1,032,000 - 154,214 -2,880,306 - - 26,165,969 Training Center156,804 85,060 -332,900 80,610 - 133,600 - 36,200 -- - - 825,174 EMS---5,000 - 33,000 110,000 - - -- - - 148,000 Morris PAC----- - - - - -- 600,000 - 600,000 Palais Royale---5,000 - 92,000 61,000 - 14,640 -36,009 - - 208,649 Total General Fund36,304,419 17,929,005 - 2,265,998 2,011,038 614,408 2,363,099 -37,794,463 - 9,701,661 600,000 -109,584,091 Special Revenue Funds201 Parks & Recreation6,516,670 2,319,980 -1,514,568 324,780 781,304 584,034 - 1,717,198 326,022 1,830,448 - 569,000 16,484,004 202 Motor Vehicle Highway3,330,520 1,423,392 -720,794 700,000 51,856 692,525 - 167,160 1,006,406 1,329,582 - 775,000 10,197,235 209 Studebaker-Oliver Revitalizing Grants----50,000 - - - - -- - - 50,000 211 Dept of Community Investment Operating2,743,056 1,097,667 -45,870 809,200 - 3,100 - 120,162 -665,860 - - 5,484,915 212 Dept of Community Investment Grants----- - - - 2,832,655 -- - - 2,832,655 216 Police State Seizures----- - - - 22,000 -- - 22,500 44,500 217 Gift, Donation, Bequest---43,500 372,506 - - - 15,000 -- - - 431,006 218 Police Curfew Violations----- - - - - -- 18,799 - 18,799 219 Unsafe Building----23,000 - - - - -- - - 23,000 220 Law Enforcement Continuing Education---137,000 - - - - 200,750 -- - - 337,750 221 Rental Units Regulation236,047 114,076 --54,000 - - - - -- - - 404,123 230 Code Enforcement Fund1,463,721 677,513 -153,450 102,300 41,389 404,900 - 553,061 216,780 767,616 - 385,000 4,765,730 249 Local Income Tax - Public Safety12,689,047 ---- - - - - -- - - 12,689,047 251 Local Road & Street---350,000 1,170,000 - 250,000 - - -- 1,000,000 300,000 3,070,000 258Human Rights Federal Grants128,156 52,160 -2,000 27,800 - - - 31,000 -- - - 241,116 263 American Rescue Plan----- - - - - -- - 10,100,000 10,100,000 265 Local Road & Bridge Grant----- - 2,000,000 - - -- - - 2,000,000 266 MVH Restricted Fund429,064 159,953 -1,516,135 - - 1,419,325 - - 197,957 - - 925,000 4,647,434 273 Morris PAC / Palais Royale Marketing----- - - - - -- 100,000 - 100,000 274 Morris PAC Self-Promotion----- - - - - -- 410,000 - 410,000 280 Police Block Grants----- - - - - -- 4,338 - 4,338 289 Haz-Mat---10,000 - - - - - -- - - 10,000 291 Indiana River Rescue---24,000 - - 43,000 - 25,300 -- - - 92,300 292 Police Grants----- - - - - -- 26,716 - 26,716 294 Regional Police Academy----- - - - - -- 175,000 - 175,000 295COPS MORE Grant----- - - - - -- 125,000 - 125,000 299 Police Federal Drug Enforcement---6,000 - - - - - -- - 22,500 28,500 68
City of South Bend2022 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital Total404 Local Income Tax - Certified Shares---200,000 155,000 1,467,536 610,000 - 1,443,578 1,450,548 9,676 5,369,221 1,462,000 12,167,559 408 Local Income Tax - Economic Development----160,000 70,000 432,873 - 2,900,593 532,524 - 9,564,788 150,000 13,810,778 410 Urban Development Action Grant----- - - - - 24,000 - - - 24,000 655 Project ReLeaf83,136 6,360 -7,250 - - - - 6,500 -46,462 300,000 - 449,708 705 Police K-9 Unit----- - - - - -- 2,520 - 2,520 754 Industrial Revolving Fund----455,982 - - - 26,298 -- - - 482,280 Total Special Revenue Funds27,619,417 5,851,101 - 4,730,567 4,404,568 2,412,085 6,439,757 -10,061,255 3,754,237 4,649,644 17,096,382 14,711,000 101,730,013 Debt Service Funds312 2017 Parks Bond Debt Service----- - - - - 1,169,368 - - - 1,169,368 350 2018 Fire Station #9 Bond Debt Service----- - - - - 344,157 - - - 344,157 672 Century Center Energy Conservation Debt Svc----- - - - - 402,368 - - - 402,368 752 South Bend Redevelopment Authority----- - - - - 2,859,282 - - - 2,859,282 755 South Bend Building Corporation----- - - - - 2,562,480 - - - 2,562,480 756 2015 Smart Streets Bond Debt Service----- - - - - 1,711,694 - - - 1,711,694 757 2015 Parks Bond Debt Service----- - - - - 372,557 - - - 372,557 760 2017 Eddy Street Commons Bond Debt Service----- - - - - 1,926,375 - - - 1,926,375 Total Debt Service Funds- - - - - ----11,348,281 -- -11,348,281 Capital Funds287 Fire Department Capital----- - - - - 1,215,216 - 748,657 2,610,000 4,573,873 401 Coveleski Stadium Capital----- - 25,000 - - -- - - 25,000 406 Cumulative Capital Development----- - - - - 368,741 - 143,687 - 512,428 407 Cumulative Capital Improvement----- - - - - -- 239,341 250,000 489,341 413 Professional Sports Convention Development Area----- - - - - -- - 1,500,000 1,500,000 412Major Moves Construction---350,000 - - 450,000 - - -- - 500,000 1,300,000 416 Morris Performing Arts Center Capital---25,000 - - 25,000 - - -- - - 50,000 450 Palais Royale Historic Preservation----- - 35,000 - - -- - - 35,000 Total Capital & Debt Service Funds- - - 375,000 - -535,000 --1,583,957 -1,131,685 4,860,000 8,485,642 Enterprise Funds600 Consolidated Building Fund870,751 392,308 -19,861 8,000 - 15,000 - 51,510 24,161 665,210 - - 2,046,801 601 Parking Garages--295,100 30,000 104,900 131,000 156,000 - 22,200 -162,918 - 190,000 1,092,118 602 Morris Performing Arts Center Operations500,702 228,225 -25,000 200,000 139,100 98,500 - 229,350 -262,702 - - 1,683,579 610 Solid Waste Operations1,294,255 625,177 -448,120 - - 1,030,000 - 1,304,250 -1,187,501 1,124,161 - 7,013,464 611 Solid Waste Capital----- - - - - 1,124,161 - - 1,430,000 2,554,161 620 Water Works Operations3,894,196 1,764,581 -1,531,847 656,560 825,700 446,700 - 3,241,206 204,180 2,342,714 8,263,069 - 23,170,753 622 Water Works Capital----100,000 - - - - -- - 8,887,000 8,987,000 625 Water Works Sinking (Debt Service)----- - - - - 2,662,430 - - - 2,662,430 640 Sewer Repair Insurance128,227 55,297 -65,500 - - 401,000 - 6,850 -96,195 - - 753,069 641 Sewage Works Operations5,469,187 2,367,307 -2,038,904 210,000 1,322,556 2,115,850 - 2,385,904 191,419 6,081,041 19,237,775 - 41,419,943 642 Sewage Works Capital----2,400,000 - - - - -- - 8,293,000 10,693,000 649 Sewage Sinking (Debt Service)----- - - - - 11,079,089 - - - 11,079,089 667 Storm Sewer Fund----200,000 - - - - -- - 824,000 1,024,000 670 Century Center Operations469,511 185,425 718,000 1,136,200 122,108 392,296 115,000 58,188 540,089 -241,226 100,688 - 4,078,731 671 Century Center Capital----- - - - - -- - 35,000 35,000 Total Enterprise Funds12,626,829 5,618,320 1,013,100 5,295,432 4,001,568 2,810,652 4,378,050 58,188 7,781,359 15,285,440 11,039,507 28,725,693 19,659,000 118,293,138 69
City of South Bend2022 Adopted Budget - Expenditures by TypeFund No.Fund NameSalaries/WagesFringeBenefitsOther Personnel CostsSuppliesProfessionalServicesUtilitiesRepairs & Maint.Health &LiabilityInsuranceOtherCostsDebtServiceInterfundAllocationsInterfundTransfersOutCapital TotalInternal Service Funds222 Central Services 2,125,646 982,988 -4,594,490 38,825 64,468 148,575 - 35,400 8,492 757,176 - 63,000 8,819,060 226 Liability Insurance--42,000 -1,001,000 - - 2,170,000 1,150,000 -- - - 4,363,000 278 Police Take Home Vehicle----- - - - 50,000 -- - - 50,000 279 IT / Innovation / 311 Call Center2,170,830 874,276 -193,850 410,500 - 4,635,738 - 283,984 1,129,218 653 - - 9,699,049 711 Self-Funded Employee Benefits--16,308,759 150,000 1,198,308 - - 732,318 1,600 -- - - 18,390,985 713 Unemployment Compensation--80,000 -- - - - - -- - - 80,000 714 Parental Leave Fund253,846 ---- - - - - -- - - 253,846 Total Internal Service Funds4,550,322 1,857,264 16,430,759 4,938,340 2,648,633 64,468 4,784,313 2,902,318 1,520,984 1,137,710 757,829 - 63,000 41,655,940 Fiduciary Funds701 Fire Pension4,576,038 --100 6,000 - - - 1,750 -- - - 4,583,888 702 Police Pension6,049,340 ---6,500 - - - 1,900 -- - - 6,057,740 Total Fiduciary Funds10,625,378 - - 100 12,500 ---3,650 - -- -10,641,628 Total City Controlled Funds91,726,365 31,255,690 17,443,859 17,605,437 13,078,307 5,901,613 18,500,219 2,960,506 57,161,711 33,109,625 26,148,641 47,553,760 39,293,000 401,738,733 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area----425,000 - - - - 4,524,406 - 4,710,000 8,070,772 17,730,178 422 TIF - West Washington----- - - - - -- - 280,000 280,000 429 TIF - River East Development Area (NE Dev)----- - - - - -- - 3,500,000 3,500,000 430 TIF - Southside Development Area #1----- - - - - -- - 2,000,000 2,000,000 435 TIF - Douglas Road----- - - - - -- - 150,517 150,517 436 TIF - River East Residential (NE Res)----30,000 - - - - 495,329 - 4,396,375 - 4,921,704 Total Tax Increment Financing Funds- - - - 455,000 ----5,019,735 -9,106,375 14,001,289 28,582,399 Redevelopment Funds433 Redevelopment General----4,500 - - - - -- - 1,000,000 1,004,500 454Airport Urban Enterprise Zone----- - - - - -- - 412,000 412,000 Total Redevelopment Funds- - - - 4,500 ----- -- 1,412,000 1,416,500 Debt Service Funds 352 2019 South Shore Double Tracking Debt Service----- - - - - 1,029,750 - - - 1,029,750 Total Debt Service Funds- - - - - ----1,029,750 -- -1,029,750 Total Redevelopment Commission Funds- - - - 459,500 ----6,049,485 -9,106,375 15,413,289 31,028,649 Grand Total91,726,365 31,255,690 17,443,859 17,605,437 13,537,807 5,901,613 18,500,219 2,960,506 57,161,711 39,159,110 26,148,641 56,660,135 54,706,289 432,767,382 70
City of South Bend, Indiana 2022 Budget
Consolidated Financial Schedules
All Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 82,604,579 80,188,143 77,077,028 87,866,397 86,901,213 88,444,326 89,823,934 91,819,786 93,144,955 (965,184) -1%
Local Income Taxes 34,643,723 36,897,937 30,425,626 35,736,715 30,071,713 32,479,808 34,606,765 35,702,552 36,735,402 (5,665,002) -16%
Intergov./ Shared Revenues 26,752,577 25,155,512 24,631,631 26,053,136 27,686,833 27,899,240 27,851,767 27,860,333 27,843,979 1,633,697 6%
Intergov./ Grants 7,547,104 10,051,021 6,197,099 54,270,528 34,432,879 3,918,168 3,900,168 3,882,168 3,889,168 (19,837,649) -37%
Licenses & Permits 1,994,397 1,619,205 2,074,477 2,074,944 1,920,025 1,938,445 1,970,193 2,002,833 2,036,176 (154,919) -7%
Charges for Services 101,566,627 101,247,133 103,170,927 104,621,697 108,353,864 114,328,944 118,173,272 121,341,647 122,631,013 3,732,167 4%
Fines, Forfeitures, and Fees 1,084,943 1,073,088 763,165 795,109 725,075 730,075 731,175 732,297 733,441 (70,034) -9%
Interest Earnings 7,236,981 2,502,753 2,401,017 2,086,165 1,605,935 1,066,900 1,326,849 1,569,546 1,770,149 (480,230) -23%
Debt Proceeds 10,920,826 16,244,982 -33,918,815 7,556,000 5,714,000 5,158,000 4,230,000 4,361,000 (26,362,815) -78%
Donations 5,116,150 4,629,063 3,659,306 4,724,149 3,419,000 3,430,100 3,003,922 3,015,970 3,027,749 (1,305,149) -28%
Other Income 11,364,884 6,340,335 3,485,639 5,148,114 3,559,605 3,580,770 3,218,593 3,414,420 3,114,402 (1,588,509) -31%
Interfund Allocation Reimb 22,440,553 20,960,750 25,154,917 25,124,917 26,096,665 26,169,251 26,502,963 26,948,394 27,066,540 971,748 4%
Interfund Transfers In 45,293,233 54,052,369 47,032,278 64,700,678 50,580,810 46,458,681 50,196,999 50,190,275 45,890,010 (14,119,868) -22%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Total Revenue 364,907,564 367,184,081 332,227,431 453,275,685 388,988,942 362,238,033 372,543,925 378,789,546 378,323,309 (64,286,743) -14%
Expenditures by Activity
General Government 53,118,459 48,029,985 54,146,225 64,097,634 102,357,818 56,208,832 56,963,097 58,095,441 58,763,355 38,260,184 60%
Public Works 90,435,674 89,674,516 91,925,429 141,276,104 112,338,504 99,273,533 99,616,345 100,743,312 96,256,780 (28,937,600) -20%
Police Department 46,972,245 45,309,065 48,153,078 51,834,251 48,353,512 48,805,357 49,356,776 50,109,342 50,218,071 (3,480,739) -7%
Fire Department 41,628,714 38,133,622 38,396,588 40,639,150 42,339,228 43,250,634 44,093,010 44,095,025 45,583,761 1,700,078 4%
Venues, Parks & Arts 42,532,897 27,643,061 25,187,848 43,326,615 28,456,415 29,195,699 28,401,998 28,811,674 28,874,558 (14,870,200) -34%
Community Investment 25,007,714 24,776,176 23,389,988 47,390,241 26,418,821 29,078,891 28,823,259 29,457,436 29,194,638 (20,971,420) -44%
Redevelopment Commission/TIF 42,578,666 28,098,968 6,785,169 43,416,365 21,922,274 22,506,177 25,920,423 24,037,857 24,346,065 (21,494,091) -50%
Interfund Transfers Out 44,850,859 54,052,369 45,034,733 68,198,633 50,580,810 46,458,681 50,196,999 50,190,275 45,890,010 (17,617,823) -26%
Total by Activity 387,125,228 355,717,763 333,019,058 500,178,993 432,767,382 374,777,804 383,371,907 385,540,363 379,127,238 (67,411,611) -13%
Expenditures by Type
Personnel
Salaries & Wages 83,165,892 82,532,428 87,197,440 88,031,185 91,726,365 93,825,136 95,114,317 96,571,589 97,797,705 3,695,180 4%
Fringe Benefits 23,586,574 26,125,239 27,559,246 27,144,952 31,255,690 33,741,107 35,342,912 36,372,110 37,404,855 4,110,738 15%
Other Personnel Costs 15,981,256 14,673,648 17,469,430 17,706,611 17,443,859 18,252,125 19,099,859 19,989,020 20,921,664 (262,752) -1%
Total Personnel 122,733,722 123,331,314 132,226,116 132,882,748 140,425,914 145,818,368 149,557,088 152,932,719 156,124,224 7,543,167 6%
Supplies 15,994,457 13,669,092 17,772,546 19,055,232 17,605,437 17,584,048 17,114,636 17,339,697 17,571,854 (1,449,795) -8%
Services & Charges
Professional Services 17,051,638 14,605,469 14,531,485 24,026,911 13,537,807 11,122,003 10,970,600 11,002,863 11,057,877 (10,489,104) -44%
Printing & Advertising 297,883 255,940 707,502 819,122 788,107 651,337 654,151 660,483 671,247 (31,015) -4%
Utilities 10,749,270 5,359,663 5,871,596 6,180,949 5,901,613 6,010,687 6,122,007 6,235,584 6,351,409 (279,336) -5%
Repairs & Maintenance 14,946,406 15,374,167 16,713,525 22,015,282 18,500,219 17,055,293 17,332,158 17,782,854 18,141,029 (3,515,063) -16%
Insurance 2,725,725 2,474,334 2,634,365 3,445,109 2,960,506 2,986,316 3,012,542 3,039,192 3,066,273 (484,603) -14%
Education & Training 330,284 329,416 619,784 759,701 668,410 637,634 637,881 638,204 640,251 (91,291) -12%
Travel 244,673 71,546 350,550 267,250 372,222 341,660 342,673 343,860 345,174 104,972 39%
Grants & Subsidies 6,046,108 7,926,649 7,190,125 29,453,239 42,762,784 9,517,784 7,717,784 7,642,784 7,642,784 13,309,545 45%
Other Services & Charges 12,637,449 11,735,886 12,511,162 16,841,932 12,570,188 13,521,841 13,088,959 13,473,007 13,128,243 (4,271,744) -25%
Debt Service Principal 25,997,382 30,638,737 26,603,867 41,255,970 30,220,488 29,724,686 30,230,689 28,065,486 24,050,794 (11,035,482) -27%
Debt Service Interest & Fees 9,265,674 8,866,846 7,975,175 8,646,083 8,938,622 8,188,858 7,816,397 7,072,235 6,405,359 292,539 3%
Total Services & Charges 100,292,492 97,638,653 95,709,136 153,711,548 137,220,966 99,758,099 97,925,841 95,956,552 91,500,441 (16,490,582) -11%
Operating Expenditures 239,020,671 234,639,059 245,707,798 305,649,527 295,252,317 263,160,515 264,597,565 266,228,968 265,196,518 (10,397,210) -3%
Capital 74,298,707 39,827,858 10,938,000 94,992,305 54,706,289 32,852,343 35,935,913 36,034,316 34,834,795 (40,286,016) -42%
Interfund
Interfund Allocations 22,614,001 20,976,686 25,184,206 25,184,206 26,148,641 26,226,940 26,562,105 27,007,479 27,126,590 964,435 4%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Interfund Transfers Out 44,850,859 54,052,369 45,034,733 68,198,633 50,580,810 46,458,681 50,196,999 50,190,275 45,890,010 (17,617,823) -26%
Total Interfund 73,805,850 81,250,846 76,373,260 99,537,160 82,808,776 78,764,946 82,838,429 83,277,079 79,095,925 (16,728,384) -17%
Total Expenditures 387,125,228 355,717,763 333,019,058 500,178,993 432,767,382 374,777,804 383,371,907 385,540,363 379,127,238 (67,411,611) -13%
Net Surplus / (Deficit)(22,217,664) 11,466,318 (791,627) (46,903,308) (43,778,440) (12,539,771) (10,827,982) (6,750,817) (803,929)
Beginning Cash Balance 311,405,019 290,641,173 300,512,364 256,561,946 212,783,506 200,243,735 189,415,753 182,664,936
Cash Adjustments 1,453,818 (1,595,128) 2,952,890 -----
Ending Cash Balance 290,641,173 300,512,364 256,561,946 212,783,506 200,243,735 189,415,753 182,664,936 181,861,006
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
This summary combines Civil City and Redevelopment Commission controlled funds.
71
City of South Bend, Indiana 2022 Budget
Consolidated Financial Schedules
Civil City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 54,376,009 51,748,694 50,060,205 55,516,953 57,130,137 58,269,437 59,431,466 60,616,679 61,825,539 1,613,184 3%
Local Income Taxes 34,559,628 36,873,820 30,417,619 35,733,172 30,064,713 32,472,808 34,599,765 35,695,552 36,728,402 (5,668,459) -16%
Intergov./ Shared Revenues 26,357,577 24,774,012 24,234,631 25,670,136 27,290,333 27,502,740 27,456,767 27,465,833 27,447,979 1,620,197 6%
Intergov./ Grants 7,505,897 10,037,177 6,197,099 53,401,821 34,432,879 3,918,168 3,900,168 3,882,168 3,889,168 (18,968,942) -36%
Licenses & Permits 1,994,397 1,619,205 2,074,477 2,074,944 1,920,025 1,938,445 1,970,193 2,002,833 2,036,176 (154,919) -7%
Charges for Services 101,564,467 101,247,133 103,170,927 104,621,697 108,353,864 114,328,944 118,173,272 121,341,647 122,631,013 3,732,167 4%
Fines, Forfeitures, and Fees 1,084,943 1,073,088 763,165 795,109 725,075 730,075 731,175 732,297 733,441 (70,034) -9%
Interest Earnings 5,539,401 2,048,960 1,941,654 1,660,778 1,234,919 637,313 721,617 796,257 867,695 (425,859) -26%
Debt Proceeds 1,472,985 11,899,923 -33,918,815 7,556,000 5,714,000 5,158,000 4,230,000 4,361,000 (26,362,815) -78%
Donations 3,939,038 3,177,302 2,659,306 3,312,262 2,419,000 2,430,100 2,003,922 2,015,970 2,027,749 (893,262) -27%
Other Income 11,209,323 6,087,040 3,485,639 5,050,888 3,559,605 3,580,770 3,218,593 3,414,420 3,114,402 (1,491,283) -30%
Interfund Allocation Reimb 22,440,553 20,960,750 25,154,917 25,124,917 26,096,665 26,169,251 26,502,963 26,948,394 27,066,540 971,748 4%
Interfund Transfers In 45,229,210 53,051,701 45,755,778 62,183,405 49,395,810 45,273,181 49,007,999 49,004,775 44,704,510 (12,787,595) -21%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Total Revenue 323,614,417 330,820,594 302,069,738 415,219,218 356,258,350 329,044,557 338,955,225 344,226,150 343,512,939 (58,960,868) -14%
Expenditures by Activity
General Government 53,118,459 48,029,985 54,146,225 64,097,634 102,357,818 56,208,832 56,963,097 58,095,441 58,763,355 38,260,184 60%
Public Works 90,435,674 89,674,516 91,925,429 141,276,104 112,338,504 99,273,533 99,616,345 100,743,312 96,256,780 (28,937,600) -20%
Police Department 46,972,245 45,309,065 48,153,078 51,834,251 48,353,512 48,805,357 49,356,776 50,109,342 50,218,071 (3,480,739) -7%
Fire Department 41,628,714 38,133,622 38,396,588 40,639,150 42,339,228 43,250,634 44,093,010 44,095,025 45,583,761 1,700,078 4%
Venues, Parks & Arts 42,532,897 27,643,061 25,187,848 43,326,615 28,456,415 29,195,699 28,401,998 28,811,674 28,874,558 (14,870,200) -34%
Community Investment 25,007,714 24,776,176 23,389,988 47,390,241 26,418,821 29,078,891 28,823,259 29,457,436 29,194,638 (20,971,420) -44%
Interfund Transfers Out 36,751,736 45,067,662 35,750,555 57,792,108 41,474,435 38,130,306 42,634,624 42,732,650 38,633,760 (16,317,673) -28%
Total by Activity 336,447,439 318,634,087 316,949,711 446,356,103 401,738,733 343,943,252 349,889,109 354,044,881 347,524,923 (44,617,370) -10%
Expenditures by Type
Personnel
Salaries & Wages 83,165,892 82,532,428 87,197,440 88,031,185 91,726,365 93,825,136 95,114,317 96,571,589 97,797,705 3,695,180 4%
Fringe Benefits 23,586,574 26,125,239 27,559,246 27,144,952 31,255,690 33,741,107 35,342,912 36,372,110 37,404,855 4,110,738 15%
Other Personnel Costs 15,981,256 14,673,648 17,469,430 17,706,611 17,443,859 18,252,125 19,099,859 19,989,020 20,921,664 (262,752) -1%
Total Personnel 122,733,722 123,331,314 132,226,116 132,882,748 140,425,914 145,818,368 149,557,088 152,932,719 156,124,224 7,543,167 6%
Supplies 15,994,457 13,669,092 17,772,546 19,055,232 17,605,437 17,584,048 17,114,636 17,339,697 17,571,854 (1,449,795) -8%
Services & Charges
Professional Services 15,064,354 13,115,164 14,111,804 21,100,699 13,078,307 10,681,184 10,521,655 10,545,630 10,592,190 (8,022,392) -38%
Printing & Advertising 297,883 255,940 707,502 819,122 788,107 651,337 654,151 660,483 671,247 (31,015) -4%
Utilities 10,749,270 5,359,663 5,871,596 6,180,949 5,901,613 6,010,687 6,122,007 6,235,584 6,351,409 (279,336) -5%
Repairs & Maintenance 14,946,406 15,374,167 16,713,525 22,015,282 18,500,219 17,055,293 17,332,158 17,782,854 18,141,029 (3,515,063) -16%
Insurance 2,700,470 2,474,334 2,634,365 3,444,365 2,960,506 2,986,316 3,012,542 3,039,192 3,066,273 (483,859) -14%
Education & Training 330,284 329,416 619,784 759,701 668,410 637,634 637,881 638,204 640,251 (91,291) -12%
Travel 244,673 71,546 350,550 267,250 372,222 341,660 342,673 343,860 345,174 104,972 39%
Grants & Subsidies 5,629,119 7,260,327 7,190,125 28,344,442 42,762,784 9,517,784 7,717,784 7,642,784 7,642,784 14,418,342 51%
Other Services & Charges 11,311,136 11,115,933 12,511,162 16,591,932 12,570,188 13,521,841 13,088,959 13,473,007 13,128,243 (4,021,744) -24%
Debt Service Principal 21,566,545 26,208,784 21,643,636 36,295,739 25,378,762 24,665,188 25,281,105 25,951,618 22,062,434 (10,916,977) -30%
Debt Service Interest & Fees 7,671,971 7,204,107 6,569,918 7,240,826 7,730,863 7,206,341 7,066,416 6,515,795 5,929,136 490,037 7%
Total Services & Charges 90,512,109 88,769,381 88,923,967 143,060,308 130,711,981 93,275,265 91,777,331 92,829,011 88,570,171 (12,348,327) -9%
Operating Expenditures 229,240,288 225,769,787 238,922,629 294,998,287 288,743,332 256,677,681 258,449,055 263,101,427 262,266,248 (6,254,955) -2%
Capital 41,500,424 20,598,162 10,938,000 62,227,181 39,293,000 16,829,000 16,164,000 15,124,000 13,419,000 (22,934,181) -37%
Interfund
Interfund Allocations 22,614,001 20,976,686 25,184,206 25,184,206 26,148,641 26,226,940 26,562,105 27,007,479 27,126,590 964,435 4%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Interfund Transfers Out 36,751,736 45,067,662 35,750,555 57,792,108 41,474,435 38,130,306 42,634,624 42,732,650 38,633,760 (16,317,673) -28%
Total Interfund 65,706,727 72,266,139 67,089,082 89,130,635 73,702,401 70,436,571 75,276,054 75,819,454 71,839,675 (15,428,234) -17%
Total Expenditures 336,447,439 318,634,087 316,949,711 446,356,103 401,738,733 343,943,252 349,889,109 354,044,881 347,524,923 (44,617,370) -10%
Net Surplus / (Deficit)(12,833,022) 12,186,507 (14,879,973) (31,136,885) (45,480,383) (14,898,695) (10,933,884) (9,818,731) (4,011,985)
Beginning Cash Balance 238,032,494 227,128,631 237,508,434 209,324,439 163,844,056 148,945,360 138,011,477 128,192,746
Cash Adjustments 1,929,159 (1,806,703) 2,952,890 -----
Ending Cash Balance 227,128,631 237,508,434 209,324,439 163,844,056 148,945,360 138,011,477 128,192,746 124,180,761
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
The budget for Civil City funds is approved by the South Bend Common Council. The Common Council is made up of nine (9) council members: one representing each of the six districts and three (3) "at-large"
who represent all City residents. The 2022 budget for Civil City funds was approved by the Common Council on October 11, 2021.
72
City of South Bend, Indiana 2022 Budget
Consolidated Financial Schedules
Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 28,228,570 28,439,449 27,016,823 32,349,444 29,771,076 30,174,889 30,392,468 31,203,107 31,319,416 (2,578,368) -8%
Local Income Taxes 84,095 24,117 8,007 3,543 7,000 7,000 7,000 7,000 7,000 3,457 98%
Intergov./ Shared Revenues 395,000 381,500 397,000 383,000 396,500 396,500 395,000 394,500 396,000 13,500 4%
Intergov./ Grants 41,206 13,844 -868,707 -----(868,707) -100%
Charges for Services 2,160 --------- -
Interest Earnings 1,697,580 453,793 459,363 425,387 371,016 429,587 605,232 773,289 902,454 (54,371) -13%
Debt Proceeds 9,447,841 4,345,059 -------- -
Donations 1,177,112 1,451,762 1,000,000 1,411,887 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (411,887) -29%
Other Income 155,561 253,295 -97,226 -----(97,226) -100%
Interfund Transfers In 64,022 1,000,669 1,276,500 2,517,273 1,185,000 1,185,500 1,189,000 1,185,500 1,185,500 (1,332,273) -53%
Total Revenue 41,293,147 36,363,487 30,157,693 38,056,467 32,730,592 33,193,476 33,588,700 34,563,396 34,810,370 (5,325,875) -14%
Expenditures by Type
Services & Charges
Professional Services 1,987,285 1,490,305 419,681 2,926,212 459,500 440,819 448,945 457,233 465,687 (2,466,712) -84%
Insurance 25,256 --744 -----(744) -100%
Grants & Subsidies 416,989 666,323 -1,108,797 -----(1,108,797) -100%
Other Services & Charges 1,326,313 619,953 -250,000 -----(250,000) -100%
Debt Service Principal 4,430,837 4,429,953 4,960,231 4,960,231 4,841,726 5,059,498 4,949,584 2,113,868 1,988,360 (118,505) -2%
Debt Service Interest & Fees 1,593,703 1,662,739 1,405,257 1,405,257 1,207,759 982,517 749,981 556,440 476,223 (197,498) -14%
Total Services & Charges 9,780,383 8,869,272 6,785,169 10,651,241 6,508,985 6,482,834 6,148,510 3,127,541 2,930,270 (4,142,256) -39%
Capital 32,798,284 19,229,696 - 32,765,125 15,413,289 16,023,343 19,771,913 20,910,316 21,415,795 (17,351,836) -53%
Interfund Transfers Out 8,099,124 8,984,707 9,284,178 10,406,525 9,106,375 8,328,375 7,562,375 7,457,625 7,256,250 (1,300,150) -12%
Total Expenditures 50,677,790 37,083,676 16,069,347 53,822,890 31,028,649 30,834,552 33,482,798 31,495,482 31,602,315 (22,794,241) -42%
Net Surplus / (Deficit)(9,384,642) (720,189) 14,088,346 (15,766,423) 1,701,943 2,358,924 105,902 3,067,914 3,208,055
Beginning Cash Balance 73,372,526 63,512,543 63,003,930 47,237,507 48,939,450 51,298,374 51,404,276 54,472,190
Cash Adjustments (475,340) 211,576 ------
Ending Cash Balance 63,512,543 63,003,930 47,237,507 48,939,450 51,298,374 51,404,276 54,472,190 57,680,245
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
The Redevelopment Commission (RDC) 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). RDC controlled funds consist mainly of various Tax Increment Financing (TIF) Districts. The RDC controlled funds pay for
debt service payments on bonds issued for capital projects, as well as other TIF approved expenditures which help attract and retain business in the area.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the South Bend Common Council. The 2022 budget for RDC controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $15.6 million for debt service payments and ongoing service contracts. The remaining budget displayed in these funds ($15.4 million) has not been
appropriated by the Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures
will be appropriated by the Redevelopment Commission during 2022 as projects arise.
73
City of South Bend, Indiana 2022 Budget
Detailed Financial Discussion
Revenue
Summary
Total revenue for the City of South Bend is estimated at $388,988,942 for 2022, which is a 14% decrease from total
estimated revenue of $453,275,685 for 2021. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2019
Actual
2020
Actual
2021
Amended
Budget
2022
Adopted
Budget
Budget
Variance
2021-2022
%
Change
Property Taxes $82,604,579 $80,188,143 $87,866,397 $86,901,213 ($965,184) –1%
Local Income Taxes 34,643,723 36,897,937 35,736,715 30,071,713 (5,665,002) –16%
Intergov. Shared Revenues 26,752,577 25,155,512 26,053,136 27,686,833 1,633,697 6%
Intergov. Grants 7,547,104 10,051,021 54,270,528 34,432,879 (19,837,649) –37%
Licenses & Permits 1,994,397 1,619,205 2,074,944 1,920,025 (154,919) –7%
Charges for Services 101,566,627 101,247,133 104,621,697 108,353,864 3,732,167 4%
Fines, Forfeitures, & Fees 1,084,943 1,073,088 795,109 725,075 (70,034) –9%
Interest Earnings 7,236,981 2,502,753 2,086,165 1,605,935 (480,230) –23%
Debt Proceeds 10,920,826 16,244,982 33,918,815 7,556,000 (26,362,815) –78%
Donations 5,116,150 4,629,063 4,724,149 3,419,000 (1,305,149) –28%
Other Income 11,364,884 6,340,335 5,148,114 3,559,605 (1,588,509) –31%
Interfund Allocations 22,440,553 20,960,750 25,124,917 26,096,665 971,748 4%
Interfund Transfers In 45,293,233 54,052,369 64,700,678 50,580,810 (14,119,868) –22%
PILOT 6,340,990 6,221,791 6,154,321 6,079,325 (74,996) –1%
Total Revenue $364,907,564 $367,184,081 $453,275,685 $388,988,942 ($64,286,743) –14%
The largest variances from 2021 to 2022 can be explained as follows:
Property Taxes: The City is predicting a modest decrease in property taxes stemming from lower assessed values
from the economic recession caused by the COVID-19 pandemic. Additionally, the economic hardships are
expected to increase uncollectable taxes.
Income Taxes: Two factors influence the sharp decrease planned in income taxes in 2022 – Firstly, in 2021, the
St. Joseph County Council passed a resolution to amend the local income tax rate and dedicate a portion of the
certified shares income tax to fund the consolidated county-wide 911 call center called PSAP (Public Safety
Answering Point). As a result, the City's certified shares distribution (received in the Local Income Tax Certified
Shares Fund #404) will be reduced going forward. Previously, the City paid for its portion of the operating costs
for PSAP out of the Local Income Tax Economic Development Fund (#408). Secondly, the City received a
supplemental income tax distribution of a little over $1 million dollars in 2021 that was based on a state-mandated
formula and is not expected to continue in 2022.
Intergovernmental Grants: The City received many large grants in 2020 and 2021 related to the COVID-19
pandemic, including grants from the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act),
Housing and Urban Development (HUD), Community Development Block Grant (CDBG), and Emergency
Solutions Grant (ESG). Grant revenue related to the COVID-19 pandemic is not expected to continue.
Additionally, the City was awarded a $6.9 million Revolving Loan Fund (RLF II) grant as part of the Coronavirus
Aid, Relief, and Economic Security Act (CARES Act).
Interest Earnings: The City’s interest earnings in 2020 and 2021 were low compared to previous years. The City
does not anticipate rising interest rates in the short term and is thus conservatively planning for interest earnings
to remain low in 2022. Additionally, as the bond proceeds for capital projects are spent down, this will reduce the
amount of cash the City can earn interest on.
74
City of South Bend, Indiana 2022 Budget
Debt Proceeds: The City issued two bonds in 2021 (including one refunding) and issued a capital lease. For
2022, the budget only includes an estimate for a capital lease for the purchase of vehicles and equipment.
Other Income: The reduction is primarily related to a significant increase in 2021 for a rebate received from the
City’s health insurance vendor. The City does not anticipate to receive a rebate at nearly that level in 2022.
2022 Budget Revenue Summary
Revenue by Type – All Funds
Revenue Type
2022
Estimated
Revenue
Percent of
Total
Charges for Services $ 108,353,864 27.86%
Property Taxes 86,901,213 22.34%
Transfers In / Allocations 82,756,800 21.27%
Grants/ Intergov. 34,432,879 8.85%
Local Income Taxes 30,071,713 7.73%
Other Taxes 27,686,833 7.12%
Debt Proceeds 7,556,000 1.94%
Other Income 6,204,705 1.60%
Donations 3,419,000 0.88%
Interest Earnings 1,605,935 0.41%
Total Revenue $ 388,988,942 100.00%
27.86%
Charges for Services
22.34%
Property Taxes21.27%
Transfers In /
Allocations
8.85%
Grants/ Intergov.
7.73%
Local Income Taxes
7.12%
Other Taxes
1.94%
Debt Proceeds
1.60%
Other Income
0.88%
Donations 0.41%
Interest Earnings
75
City of South Bend, Indiana 2022 Budget
The following is a discussion of major revenue categories and trends:
Property Taxes – $86,901,213 – 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 ended. In 2020, the City was subject to the full effect of the property tax caps.
Civil City Funds
Tax Increment
Financing (TIF) Funds
Total Property
Tax Collections
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 Actual $51,748,694 $28,439,449 $80,188,143
2021 Actual $55,516,953 $32,349,444 $77,077,028
2022 Estimate $57,130,137 $29,771,076 $86,901,213
0
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
$70 M
$80 M
$90 M
$100 M
Property Tax Collections
TIF
Funds
Civil City
Funds
76
City of South Bend, Indiana 2022 Budget
Local Income Taxes – $30,071,713 – 7.7%
Local income taxes are based on employee wages earned in St. 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. St.
Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—certified shares
(.6% of wages), economic development (.4% of wages), and public safety (.25% of wages). In addition, St. 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.
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). These amounts are not shown in the
historical summary below as they were deposited into non-regular income tax funds.
LIT revenue had been strong in recent years as the local economy continued to improve; however, the rise in
unemployment due to the COVID-19 pandemic could set things back. As a result, the City is budgeting this revenue
source conservatively.
Economic
Development Certified Shares Public Safety Redevelopment Supplemental Total
2013 Actual $8,177,352 $7,711,609 $5,892,386 $135,330 $0 $21,916,677
2014 Actual $8,796,821 $8,483,839 $6,380,029 $161,972 $0 $23,822,661
2015 Actual $9,031,709 $8,754,940 $6,466,190 $104,972 $0 $24,357,811
2016 Actual $9,594,602 $9,275,956 $6,791,160 $178,067 $0 $25,839,785
2017 Actual $10,433,361 $10,267,404 $7,467,618 $191,861 $0 $28,360,244
2018 Actual $10,720,959 $10,805,515 $8,381,554 $124,929 $2,679,602 $32,712,559
2019 Actual $11,597,226 $12,148,294 $8,560,555 $70,356 $2,267,292 $34,643,723
2020 Actual $12,123,599 $12,440,774 $8,766,330 $8,775 $3,558,459 $36,897,937
2021 Actual $12,597,307 $12,912,855 $9,094,317 $1,099 $1,131,137 $35,736,715
2022 Estimate $12,216,636 $9,021,120 $8,826,957 $7,000 $0 $30,071,713
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
$40 M
Local Income Taxes
Supplemental
Redevelop
Public Safety
Certified Shares
Economic
Development
77
City of South Bend, Indiana 2022 Budget
Charges for Services – $108,353,864 – 27.86%
Charges for services are fees charged by the City’s enterprise funds (e.g., Wastewater, Water Works, Solid Waste, and
Century Center convention facility) and certain governmental funds (e.g., Parks & Recreation) for services provided.
Charges for Services also includes the revenue collected to support the City’s employee benefits. The City is self-insured
– it pays medical, dental, and vision claims directly, as opposed to paying an insurance company to pay the claims. The
revenue comes from individual departments based on the number of employees taking health insurance, as well as from
employee and public safety retiree health insurance premiums.
Most fees charged have remained fairly consistent in recent years with the exception of the fees charged by the utilities.
The last utility rate increases were approved in 2021 (Ordinance No. 10797-21).
Solid Waste rates for trash collection were increased to support growing expenses. Landfill costs have continued
to increase as the volume of trash collected rises year after year. However, the City does not charge residents based
on the volume of trash picked up so an overall rate increase was needed.
Wastewater rates were increased 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. The purpose of the comprehensive
rate adjustment is to provide a multi-year plan that meets the operational and capital needs of the utilities, gradually
adjusting rates to generate sufficient cash flow. The increases are based on recommendations of a comprehensive
utility long-term rate plan commissioned by the City.
The 2021 ordinance also established the Utility Assistance Program (UAP), to provide discounts to qualifying low-
income customers. The program is funded by a monthly fee charged to all customers, starting out at $1.75 per
month with the option to increase it gradually over the years to support the program as needed.
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 $15,614,195 $39,849,393 $0 $5,408,816 $60,872,404
2019 Actual $18,621,268 $40,373,646 $517,091 $5,463,922 $64,975,927
2020 Actual $19,766,914 $38,189,395 $1,037,898 $5,656,106 $64,650,313
2021 Estimate $18,978,653 $38,266,561 $1,020,677 $5,517,178 $63,783,069
2022 Estimate $20,230,371 $39,397,450 $1,147,200 $6,398,200 $67,173,221
Type of Charges for Services
2022
Estimate
% of
Total
Utilities 67,173,221 62.0%
Self-Funded Employee Benefits 16,181,440 14.9%
Central Services 8,636,001 8.0%
EMS 5,445,850 5.0%
Century Center 3,042,471 2.8%
Other 2,778,000 2.6%
Golf Courses 1,637,177 1.5%
Parks & Recreation 1,559,404 1.4%
Morris 987,000 0.9%
Parking Garages 913,300 0.9%
Total $108,353,864 100.0%
62.0%14.9%
8.0%
5.0%
2.8%
2.6%1.5% 1.4% 0.9%0.9%
78
City of South Bend, Indiana 2022 Budget
Gasoline Tax – $5,829,152 – 1.5%
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 Road & Street 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.
Effective January 1, 2019, 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. The City established a separate MVH Restricted Fund (#266)
to account for this requirement, allowing the City to keep track of the spending of the restricted funds towards qualified
expenditures.
Motor Vehicle Highway MVH Restricted Local Road & Street Total
2013 Actual $3,006,122 $0 $1,001,871 $4,007,993
2014 Actual $3,682,329 $0 $1,017,383 $4,699,712
2015 Actual $3,679,371 $0 $1,045,516 $4,724,887
2016 Actual $3,640,561 $0 $1,046,446 $4,687,007
2017 Actual $3,829,167 $0 $1,334,565 $5,163,733
2018 Actual $4,717,972 $0 $1,827,580 $6,545,552
2019 Actual $2,176,158 $2,176,158 $1,858,579 $6,210,894
2020 Actual $1,919,245 $1,919,245 $1,781,618 $5,620,107
2021 Actual $2,121,120 $2,121,120 $1,939,498 $6,181,737
2022 Estimate $2,000,000 $2,000,000 $1,829,152 $5,829,152
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
Actual
2021
Actual
2022
Estimate
Gasoline Tax
79
City of South Bend, Indiana 2022 Budget
Wheel Tax – $2,100,000 - 0.54%
Effective January 1, 2004, St. Joseph County enacted a wheel tax and annual license excise surtax as allowed by State
law to provide additional funding for road maintenance and repair. The tax is collected by the Indiana Bureau of Motor
Vehicles, remitted to the County, and distributed monthly to the local units based on population and road miles. Wheel
tax revenue helps fund the Motor Vehicle Highway Fund and has remained fairly consistent from year to year. Starting
in 2019, the State of Indiana requires that the tax revenue be split 50/50 between the Motor Vehicle Highway Fund and
the MVH Restricted Fund.
Motor Vehicle Highway MVH Restricted Total
2013 Actual $2,045,213 $0 $2,045,213
2014 Actual $1,637,707 $0 $1,637,707
2015 Actual $2,135,441 $0 $2,135,441
2016 Actual $2,006,547 $0 $2,006,547
2017 Actual $2,211,731 $0 $2,211,731
2018 Actual $2,152,758 $0 $2,152,758
2019 Actual $1,032,893 $1,032,893 $2,065,786
2020 Actual $1,065,913 $1,065,913 $2,131,825
2021 Actual $1,083,009 $1,083,009 $2,166,019
2022 Estimate $1,050,000 $1,050,000 $2,100,000
0
$0.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Actual
2022
Estimate
Wheel Tax
80
City of South Bend, Indiana 2022 Budget
Payment in Lieu of Taxes – $6,079,325 – 1.6%
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 2022,
the max PILOT was less than a 2% increase.
Total payment in lieu of tax (PILOT) revenue is as follows:
Investment Earnings – $1,605,935 – 0.41%
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.
In 2020 and 2021, interest earnings fell sharply, partially due to a spend down in cash related to large capital projects
funded by bond proceeds, and possibly due to the uncertain economic environment brought about by the COVID-19
pandemic. The City is budgeting investment earnings conservatively for 2022.
Total investment earnings revenue is as follows:
2014 Actual $1,025,058
2015 Actual $1,769,890
2016 Actual $1,925,350
2017 Actual $1,960,479
2018 Actual $4,353,878
2019 Actual $7,242,765
2020 Actual $2,502,753
2021 Estimated $2,086,165
2022 Budget $1,605,935
General
Fund
Parks &
Recreation
College
Football Hall
of Fame
Cumulative
Capital
Development Total
2013 Actual $3,503,778 $696,009 $71,468 $46,055 $4,317,310
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 Actual $6,221,791 $0 $0 $0 $6,221,791
2021 Actual $6,154,321 $0 $0 $0 $6,154,321
2022 Budget $6,079,325 $0 $0 $0 $6,079,325
81
City of South Bend, Indiana 2022 Budget
City Administration/IT Allocation – $18,650,204 – 4.79%
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, Common Council, Controller’s Office, Human Resources, Diversity &
Inclusion, 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. In 2020, the IT costs allocated to
departments were less than the 2020 budgeted expenditures in Fund #279, thus spending down the cash reserves in
this fund. In 2021, the IT costs allocated to departments is equal to the 2022 budgeted expenditures.
Total City Administration/IT Allocation revenue is as follows:
Administration Technology
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 Actual $7,029,607 $6,656,930
2021 Actual $8,360,075 $9,129,846
2022 Budget $9,030,000 $9,620,204
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.
Revenue collection is monitored on a monthly basis and a report of revenue and expenditures is prepared monthly by
the Controller’s Office 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. Additionally, the Controller’s
Office developed the Comprehensive Revenue Report to provide financial information on the revenue received, broken
down by funds and types. This report is submitted to the Common Council on March 31st of the following year and
available online.
82
City of South Bend, Indiana 2022 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
83
City of South Bend, Indiana 2022 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.
84
City of South Bend, Indiana 2022 Budget
Five-Year Capital Improvement Plan Summary
Department / Division 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Central Services 63,000 15,000 60,000 40,000 - 178,000
Community Investment 14,536,289 15,405,343 19,123,913 20,323,316 20,839,795 90,228,656
Fire Department 9,610,000 1,685,000 1,610,000 710,000 1,710,000 15,325,000
Organic Resources 310,000 350,000 310,000 47,000 400,000 1,417,000
Parking Garages 190,000 150,000 150,000 150,000 150,000 790,000
Police Department 1,507,000 1,507,000 1,507,000 1,507,000 1,507,000 7,535,000
Solid Waste 1,430,000 1,155,000 770,000 890,000 - 4,245,000
Streets & Sewers 7,315,000 6,810,000 6,475,000 6,125,000 6,705,000 33,430,000
Wastewater 67,552,000 3,084,000 3,149,000 3,352,000 2,308,000 79,445,000
Water Works 25,777,000 3,096,000 21,127,000 3,235,000 1,880,000 55,115,000
Venues, Parks & Arts 12,454,000 1,895,000 1,984,000 1,955,000 1,635,000 19,923,000
Grand Total $140,744,289 $35,152,343 $56,265,913 $38,334,316 $37,134,795 $307,631,656
Type 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Building & Building Improvements 19,275,000 1,885,000 1,885,000 1,885,000 1,885,000 26,815,000
Land & Land Improvements 280,000 280,000 280,000 280,000 280,000 1,400,000
Machinery & Equipment 2,576,000 295,000 744,000 550,000 1,213,000 5,378,000
Utilities & Infrastructure 111,295,289 25,067,343 46,670,913 29,699,316 27,585,795 240,318,656
Vehicles 7,318,000 7,625,000 6,686,000 5,920,000 6,171,000 33,720,000
Grand Total $140,744,289 $35,152,343 $56,265,913 $38,334,316 $37,134,795 $307,631,656
Funding Source 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Bonds 82,750,000 - 18,030,000 - - 100,780,000
Capital Lease 7,556,000 5,714,000 5,158,000 4,230,000 4,361,000 27,019,000
Cash 50,438,289 29,438,343 33,077,913 34,104,316 32,773,795 179,832,656
Grand Total $140,744,289 $35,152,343 $56,265,913 $38,334,316 $37,134,795 $307,631,656
Capital Asset Data 2020
Depreciation *
12/31/20
Net Book
Value
Governmental Activities General Government 280,369 2,115,116
Public Safety 3,494,306 35,751,880
Streets & Infrastructure 14,298,389 151,024,310
Culture & Recreation 3,297,535 71,534,062
Economic Development 497,297 17,293,181
Internal Service Funds 132,189 1,059,082
22,000,086 278,777,630
Business-Type Activities Water Works 2,117,269 53,787,955
Wastewater 7,647,501 148,856,214
Century Center 1,143,118 15,821,974
Building Department 51,178 53,115
Parking Garage 290,759 6,027,978
Solid Waste 856,939 2,872,614
12,106,765 227,419,851
Grand Total $34,106,851 $506,197,481
Source: 2020 Annual Comprehensive Financial Report (ACFR)
* 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.
2022 Budget: Capital Improvement Plan
Wastewater,
$67,552,000
Water Works,
$25,777,000
Community
Investment,
$14,536,289
Venues,
Parks & Arts,
$12,454,000
Fire,
$9,610,000
Streets &
Sewers,
$7,315,000
Other,
$1,993,000 Police,
$1,507,000
85
City of South Bend, Indiana 2022 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 / Division 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Central Services
(1) Service Truck 55,000 - 60,000 40,000 - 155,000
(1) Tire Balancer 8,000 - - - - 8,000
(1) Welder - 7,500 - - - 7,500
Air Conditioning - 7,500 - - - 7,500
Central Services Total 63,000 15,000 60,000 40,000 - 178,000
Community Investment
(1) Animal Resource Center - Truck 40,000 - - - - 40,000
(1) Animal Resource Center - Van 40,000 - - - - 40,000
(1) Bldg Dept - SUV w/CNG or Hybrid - 40,000 40,000 40,000 40,000 160,000
(1) Code Enforcement - Truck 4x4 40,000 - 42,000 43,000 44,000 169,000
(2) Code Enforcement - Truck 4x4 - 82,000 - - - 82,000
(1) RSVP - SUV AWD 40,000 - - - - 40,000
(1) NEAT Crew - Lightning Loader 225,000 - - - - 225,000
(1) NEAT Crew - Loader - 110,000 120,000 - - 230,000
(1) NEAT Crew - Dump Truck - - - 180,000 190,000 370,000
Complete Streets Transportation Projects 100,000 100,000 100,000 100,000 100,000 500,000
Alley Stabilization Pilot Program 50,000 50,000 50,000 50,000 50,000 250,000
TIF Funded Projects to be Determined 14,001,289 15,023,343 18,771,913 19,910,316 20,415,795 88,122,656
Community Investment Total 14,536,289 15,405,343 19,123,913 20,323,316 20,839,795 90,228,656
Fire Department
(1) Aerial (Ladder) Fire Truck 1,000,000 - - - - 1,000,000
(1) Medic (Ambulance) - New 280,000 - 280,000 - 280,000 840,000
(1) Mid-Size Sedan Hybrid 30,000 30,000 30,000 30,000 30,000 150,000
(2) Pumper Fire Truck - 1,100,000 - - 1,100,000 2,200,000
(1) Medic (Ambulance) - Rebuild - 180,000 - 180,000 - 360,000
(1) Used SUV - command/support vehicle - 75,000 - - - 75,000
(1) Heavy Rescue Fire Truck - - 1,000,000 - - 1,000,000
Fire Station 8 7,000,000 - - - - 7,000,000
Firefighter Turn Out Gear 700,000 - - - - 700,000
Self-Contained Breathing Apparatus (SCBA) 300,000 - - - - 300,000
Building Improv - Roofs/Parking Lots 150,000 150,000 150,000 150,000 150,000 750,000
Personnel Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Specialty Team Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Cardiac Monitors - - - 200,000 - 200,000
Fire Department Total 9,610,000 1,685,000 1,610,000 710,000 1,710,000 15,325,000
Organic Resources
(1) Front End Loader 310,000 310,000 310,000 - - 930,000
(1) 3/4 Ton Pickup 4WD w/Plow - 40,000 - 47,000 - 87,000
(1) Phoenix Power Screen - - - - 400,000 400,000
Organic Resources Total 310,000 350,000 310,000 47,000 400,000 1,417,000
Parking Garages
Upgrades to Parking Garages 190,000 150,000 150,000 150,000 150,000 790,000
Parking Garages Total 190,000 150,000 150,000 150,000 150,000 790,000
86
City of South Bend, Indiana 2022 Budget
Department / Division 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Police Department
(34) Patrol Cars 1,462,000 1,462,000 1,462,000 1,462,000 1,462,000 7,310,000
Undercover Cars 45,000 45,000 45,000 45,000 45,000 225,000
Police Department Total 1,507,000 1,507,000 1,507,000 1,507,000 1,507,000 7,535,000
Solid Waste
(3) ASL Dedicated CNG Unit 1,155,000 1,155,000 - - - 2,310,000
(1) ASL Dedicated CNG Unit-Mini Mac 275,000 - - - - 275,000
(2) ASL Dedicated CNG Unit - - 770,000 770,000 - 1,540,000
(2) Pickup Truck CNG - - - 120,000 - 120,000
Solid Waste Total 1,430,000 1,155,000 770,000 890,000 - 4,245,000
Streets & Sewers
Streets:
(2) Tandem Axle Dump Truck 525,000 550,000 550,000 575,000 600,000 2,800,000
(1) Paver 500,000 - - - - 500,000
(1) Road Patcher 250,000 - - - - 250,000
(1) Tack Distributor Truck 250,000 - - - - 250,000
(1) 9-Ton Roller (no trailer) 175,000 - - - - 175,000
(2) Single Axle Dump Truck - 400,000 - - - 400,000
(1) Alley Maintainer - 200,000 - 250,000 - 450,000
(1) F-550 4x4 w/Custom Flat Bed - 110,000 - - 150,000 260,000
(1) 5-Yard Front End Loader - - 275,000 - - 275,000
(1) Skid Loader w/Attachments & Trailer - - 150,000 - - 150,000
(1) 3/4-Ton Pickup 4WD, Ext Cab, V-Plow - - 90,000 - - 90,000
(2) Compressors - - 40,000 - - 40,000
(2) 3/4-Ton Pickup 4WD, Ext Cab, V-Plow - - - 100,000 - 100,000
(1) Pavement Milling Machine - - - - 505,000 505,000
Sewers:
(1) Sewer Camera Truck 425,000 - - - 450,000 875,000
(1) Excavator 300,000 - - - - 300,000
(1) Crew Truck 4WD, Crew Cab, Straight Plow 60,000 - - - - 60,000
(2) Compressors 30,000 - 30,000 - - 60,000
(2) Tandem Axle Dump Truck - 600,000 - - - 600,000
(2) Backhoe - 200,000 - 250,000 - 450,000
(3) 3/4-Ton Pickup 4WD, Ext Cab, V-Plow - 150,000 150,000 150,000 150,000 600,000
(2) Combination Sewer Cleaning Machine - - 450,000 450,000 - 900,000
(2) Zero Turn Mower - - 100,000 100,000 - 200,000
(1) Crew Truck 4WD, Crew Cab, Straight Plow - - 100,000 - - 100,000
(1) Tandem Axle Trailer for Trench Box - - 75,000 - - 75,000
(1) Chipper - - 40,000 - - 40,000
(2) Single Axle Dump Truck - - - - 600,000 600,000
Projects:
Various Street Paving Projects 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000
Traffic Calming 300,000 300,000 300,000 250,000 250,000 1,400,000
Guardrail Installation 300,000 300,000 125,000 - - 725,000
Flashing Beacon 200,000 - - - - 200,000
Sewer Lining Projects 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000
Streets & Sewers Total 7,315,000 6,810,000 6,475,000 6,125,000 6,705,000 33,430,000
87
City of South Bend, Indiana 2022 Budget
Department / Division 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
Wastewater
(2) Portable Generator and Trailer 120,000 - - - - 120,000
(1) Transit Connect Van 30,000 30,000 30,000 - 30,000 120,000
(1) Utility Cart 18,000 15,000 15,000 - 18,000 66,000
(1) Arrow Board Traffic Controller - 15,000 - - - 15,000
(2) 3/4 Ton Pickup 4WD w/Plow, CNG - - 70,000 - - 70,000
(1) Zero Turn Riding Mower - - 10,000 - - 10,000
(1) Freightliner/Vac-Sewer - - - 275,000 - 275,000
(2) Hybrid Sedan - - - 53,000 60,000 113,000
Projects:
Wastewater Treatment Plant Improvements 6,000,000 2,000,000 2,000,000 2,000,000 2,000,000 14,000,000
CSO Tank Design at WWTP 1,400,000 - - - - 1,400,000
Misc Stormwater Projects 1,024,000 1,024,000 1,024,000 1,024,000 200,000 4,296,000
2022 Sewage Works Revenue Bonds 58,960,000 - - - - 58,960,000
Wastewater Total 67,552,000 3,084,000 3,149,000 3,352,000 2,308,000 79,445,000
Water Works
(1) Tandem Axle Dump Truck 275,000 - 275,000 - 500,000 1,050,000
(2) Mini Cargo Van w/CNG 66,000 66,000 - - - 132,000
(1) Pickup Valve Truck 65,000 - 45,000 - 110,000
(2) Hybrid Vehicle 56,000 - - - - 56,000
(1) Trailer 20' Long for Dump Truck 25,000 - - - - 25,000
(1) Vactor Truck - 400,000 - - 400,000 800,000
(2) Truck 2WD w/Utility Body - - 80,000 - - 80,000
(1) Trailer for Generator - - 30,000 - - 30,000
(1) Forklift - - 15,000 - - 15,000
(1) Zero Turn Mower - - 14,000 - - 14,000
(1) Crane Crew Truck - - - 275,000 - 275,000
(1) Truck 4WD w/Plow w/CNG - - - 40,000 40,000 80,000
(1) Mini Cargo Van w/CNG - - - 40,000 - 40,000
(1) Truck 2WD w/Utility Body - - - 40,000 - 40,000
(1) Hybrid Vehicle - - - 25,000 - 25,000
(1) Semi Trailer - - - - 40,000 40,000
(1) Mid-Size Car w/CNG - 30,000 33,000 35,000 - 98,000
(1) Generator w/Trailer - - 50,000 - - 50,000
(1) Truck 4WD w/CNG - - - 40,000 - 40,000
Water Meter Replacement 4,000,000 800,000 800,000 800,000 800,000 7,200,000
System Renewal Projects 2,500,000 1,700,000 1,700,000 1,795,000 - 7,695,000
New Main on Lathrop St-Bendix to Portage 888,000 - - - - 888,000
Water Main, Hydrant and Valve Replacement 715,000 - - - - 715,000
New on Trail ROW- Dublin St to Cripe St 297,000 - - - - 297,000
Services for Capital Planning 100,000 100,000 100,000 100,000 100,000 500,000
2022 Water Works Revenue Bonds 16,790,000 - - - - 16,790,000
2024 Water Works Revenue Bonds - - 18,030,000 - - 18,030,000
Water Works Total 25,777,000 3,096,000 21,127,000 3,235,000 1,880,000 55,115,000
Venues, Parks & Arts
(6) Zero Turn Riding Mowers 71" 84,000 - - - - 84,000
(2) 10-Person Passenger Van 80,000 - - - - 80,000
(1) 4x4 Pickup w/ V Blade 8" 65,000 - - - - 65,000
(1) ABI or Sandpro Equivalent 25,000 - - - - 25,000
(1) Watering Trailer 15,000 - - - - 15,000
88
City of South Bend, Indiana 2022 Budget
Department / Division 2022
Budget
2023
Forecast
2024
Forecast
2025
Forecast
2026
Forecast Total
(1) 4x4 High Ranger w/ Chip Box 75FT - 260,000 - - - 260,000
(1) Loader w/ Clamp Bucket, 2.7 YD - - 175,000 - - 175,000
(1) Chipper 20" - - 90,000 - - 90,000
(6) Zero Turn Riding Mowers 72" - - 84,000 - - 84,000
(2) Flat Bed Single Axle - - - 320,000 - 320,000
Projects:
Dream Center 10,100,000 - - - - 10,100,000
Improvements to Four Winds Field 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000
Lasalle Park 300,000 - - - - 300,000
Studebaker Museum Roof 250,000 - - - - 250,000
Century Center Minor Improvements 35,000 35,000 35,000 35,000 35,000 175,000
Athletic Court Improvements - 100,000 100,000 100,000 100,000 400,000
Venues, Parks & Arts Total 12,454,000 1,895,000 1,984,000 1,955,000 1,635,000 19,923,000
Grand Total 140,744,289 35,152,343 56,265,913 38,334,316 37,134,795 307,631,656
Howard Park Ice Trail and Event Center
89
City of South Bend, Indiana 2022 Budget
Detailed Financial Discussion
Debt
Summary of Considerations for Incurring Debt Obligations
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).
90
City of South Bend, Indiana 2022 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 Economic Development Income Tax). 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 (2020 pay 2021) of Taxable Property in South Bend $ 2,835,148,562
Debt limit: 2% of one third thereof 18,900,990
Civil City Less Bonds subject to limitation: Economic Development Income Tax Bonds of 2015 (Parks Bond) (4,310,000)
Economic Development Income Tax Bonds of 2018 (Zoo Bond) (3,000,000)
General Obligation Bonds, Series 2018 (Fire Station #9) (4,400,000)
Issuance Margin $ 7,190,990
Percentage of Debt to Debt Limit 61.95%
Park District Less Bonds subject to limitation: Parks District Bonds, Series A-K (11,345,000)
Issuance Margin $ 7,555,990
Percentage of Debt to Debt Limit 60.02%
Redevelopment District
Less Bonds subject to limitation:
Redevelopment District Bonds of 2018 (TIF Parks Bond) (9,570,000)
Issuance Margin $ 9,330,990
Percentage of Debt to Debt Limit 50.63%
The table below shows the percentage of debt limit reached by the Civil City, Park District, and the Redevelopment
District over the past 5 years:
2017
Audited
2018
Audited
2019
Audited
2020
Audited
2021
Unaudited
Debt Limit (1) $16,109,715 $16,036,190 $16,655,845 $18,176,894 $18,900,990
Civil City
Total Net Debt Applicable to Limit 5,190,000 13,390,000 12,900,000 12,315,000 11,710,000
Debt Margin 10,919,715 2,646,190 3,755,845 5,861,894 7,190,990
Percentage of Debt Limit 32.22% 83.50% 77.45% 67.75% 61.95%
Park District Total Net Debt Applicable to Limit 14,075,000 13,725,000 12,955,000 12,170,000 11,345,000
Debt Margin 2,034,715 2,311,190 3,700,845 6,006,894 7,555,990
Percentage of Debt Limit 87.37% 85.59% 77.78% 66.95% 60.02% Redevelopment District Total Net Debt Applicable to Limit 1,795,000 12,955,000 11,855,000 10,725,000 9,570,000
Debt Margin 14,314,715 3,081,190 4,800,845 7,451,894 9,330,990
Percentage of Debt Limit 11.14% 80.79% 71.18% 59.00% 50.63%
(1) A 2% of net assessed value debt limit has been established by the Constitution of the State of Indiana for certain types
of debt, including general obligation bonds and Economic Development Income Tax bonds.
91
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2022 through 20415 year periodsDebt by Fund TypeOriginal Debt 2022 2023 202420252026 2027-2031 2032-2036 2037-2041TIF Funds149,075,000$ 13,598,605$ 12,816,636$ 12,057,516$ 9,069,653$ 8,626,965$ 40,772,415$ 31,106,911$ 2,853,630$ River West TIF (#324)88,075,000 9,204,374 8,419,155 7,647,910 4,644,921 4,209,609 18,692,565 11,650,886 1,018,880 River East TIF (#436)61,000,000 4,394,231 4,397,481 4,409,606 4,424,731 4,417,356 22,079,850 19,456,025 1,834,750 Public Works209,471,385$ 15,253,657$ 14,576,228$ 15,660,358$ 15,061,570$ 11,911,264$ 51,697,363$ 30,816,615$ 22,849,008$ Sewage Works (#649)144,345,000 11,265,506 11,085,902 11,109,525 10,397,034 7,321,534 35,598,566 19,651,996 14,365,296 Water Works (#625)56,596,657 2,865,108 2,423,174 3,523,821 3,523,317 3,525,741 14,950,655 11,164,619 8,483,711 Solid Waste (#611)8,529,728 1,123,043 1,067,152 1,027,013 1,141,219 1,063,989 1,148,143 - - General Plus Funds51,574,135$ 2,960,327$ 2,975,118$ 2,953,909$ 2,916,750$ 2,456,573$ 7,808,753$ 6,244,863$ -$ Local Income Tax - Certified Shares (#404)32,261,438 1,450,547 1,419,413 1,419,413 1,419,413 953,528 312,877 - - Local Income Tax - Economic Develop. (#408) 19,312,697 1,509,780 1,555,705 1,534,496 1,497,336 1,503,044 7,495,876 6,244,863 - Other Funds67,399,859$ 6,792,920$ 6,921,618$ 7,077,855$ 7,756,655$ 7,585,990$ 20,595,401$ 4,352,494$ 511,250$ 2018 TIF Park Bond (#312)14,075,000 1,169,365 1,179,165 1,177,990 1,181,215 1,173,390 5,910,550 1,765,950 - Fire Dept Capital (#287)20,870,534 1,954,699 2,084,766 2,203,008 2,294,988 2,257,915 6,141,637 2,586,544 511,250 Motor Vehicle Highway (#202)10,264,585 1,203,507 1,374,901 1,437,659 1,616,812 1,358,516 1,768,761 - - Century Center Energy Conserv Bond (#672)4,167,897 402,367 397,959 393,388 388,754 384,057 1,667,653 - - Innovation & Technology (#279)7,527,714 1,125,401 1,119,813 1,066,805 1,098,657 912,948 1,426,537 - - Parks & Recreation (#201)2,405,690 320,457 277,598 202,023 279,923 256,379 410,464 - - Cumulative Capital Development (#406)6,098,218 367,808 260,548 361,418 625,754 938,631 2,815,893 - - Consolidated Bldg Fund (#600)439,220 24,119 4,722 - - - - - - Other1,551,000 225,196 222,146 235,565 270,552 304,153 453,907 - - Grand Total477,520,378$ 38,605,509$ 37,289,601$ 37,749,639$ 34,804,627$ 30,580,792$ 120,873,933$ 72,520,884$ 26,213,888$ Original Debt by Fund TypeTotal Debt PaymentsNote: Does not include interfund loansTIF Funds31%Public Works44%General Plus Funds11%Other Funds14%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M $40 M $45 M20222023202420252026Other FundsGeneral PlusFundsTIF FundsPublic Works92
City of South Bend, IndianaDebt SummaryPrincipal & Interest Payments - 2022 through 2041Debt PurposeOriginal Debt 2022 2023 202420252026 2027-2031 2032-2036 2037-2041Economic Development139,590,278$ 11,056,755$ 11,051,461$ 11,063,941$ 8,078,878$ 7,639,590$ 35,842,165$ 29,618,336$ 2,853,630$ 2015 Eddy St Commons Parking Garage Bonds36,000,000 2,467,856 2,467,606 2,468,231 2,469,606 2,466,106 12,332,850 3,695,650 - 2015 Smart Streets Bonds25,000,000 1,709,694 1,707,669 1,704,785 1,710,844 1,705,819 8,540,938 8,536,537 856,800 2017 Eddy St Commons Phase II Bonds25,000,000 1,926,375 1,929,875 1,941,375 1,955,125 1,951,250 9,747,000 15,760,375 1,834,750 2011 Downtown Central Develop. Area TIF Bonds 19,795,000 1,918,847 1,912,869 1,917,280 - - - - - 2011 Airport Development Area TIF Bonds14,420,000 1,091,794 1,092,827 1,091,080 - - - - - 2019 South Shore Double Tracking Bonds7,985,000 1,029,750 1,030,125 1,033,625 1,030,125 1,030,000 3,604,750 - - 2013 Century Center Special Tax Bonds4,655,000 386,425 386,075 384,975 387,563 163,000 - - - 2020 Library Bonds4,225,000 326,015 324,415 322,590 325,615 323,415 1,616,628 1,625,774 162,080 Other2,510,278 200,000 200,000 200,000 200,000 - - - - Wastewater/Sewer Infrastructure 143,445,000$ 11,074,088$ 11,085,902$ 11,109,525$ 10,397,034$ 7,321,534$ 35,598,566$ 19,651,996$ 14,365,296$ Building Projects 42,225,594$ 3,229,827$ 2,453,344$ 1,666,163$ 1,612,357$ 1,621,418$ 7,863,096$ 3,848,670$ 511,250$ 2012 Fire Station/Police Dept Renovations Bonds 21,335,000 1,555,000 779,625 - - - - - - 2013 Fire Station #5 & Training Tower Bonds5,580,000 396,780 398,980 405,630 406,543 411,493 2,096,689 865,179 - 2018 Fire Station #9 Bonds5,045,000 344,156 342,856 341,331 344,656 342,756 1,717,631 1,721,366 511,250 2015 Century Center Solar Panels4,167,897 402,367 397,959 393,388 388,754 384,057 1,667,653 - - 2018 Zoo Bonds3,440,000 332,100 334,500 326,500 318,000 327,750 1,608,750 801,875 - 2014 PSAP Center Bonds2,657,697 199,423 199,423 199,315 154,405 155,363 772,373 460,251 - Park Bonds31,675,000 2,528,771 2,540,296 2,539,946 2,553,021 2,533,996 12,749,453 5,016,388 - 2017 Park Bonds14,075,000$ 1,169,365$ 1,179,165$ 1,177,990$ 1,181,215$ 1,173,390$ 5,910,550$ 1,765,950$ -$ 2018 TIF Park Bonds11,995,000 986,850 985,550 993,575 990,775 987,375 4,930,250 1,488,575 - 2015 Park Bonds5,605,000 372,556 375,581 368,381 381,031 373,231 1,908,653 1,761,863 - Capital Leases57,337,850 7,449,439 7,089,224 7,205,942 7,996,120 7,291,812 10,663,898 - - Water Works Infrastructure55,636,657$ 2,660,929$ 2,423,174$ 3,523,821$ 3,523,317$ 3,525,741$ 14,950,655$ 11,164,619$ 8,483,711$ Streets Infrastructure7,610,000$ 605,700$ 646,200$ 640,300$ 643,900$ 646,700$ 3,206,100$ 3,220,875$ -$ Grand Total477,520,378$ 38,605,509$ 37,289,601$ 37,749,639$ 34,804,627$ 30,580,792$ 120,873,933$ 72,520,884$ 26,213,888$ Original Debt by PurposeTotal Debt PaymentsNote: Does not include interfund loans5 year periodsWastewater/ Sewer Infrastructure30%Economic Development29%Capital Leases12%Building Projects9%Water Works Infrastructure12%Park Bonds7%Streets Infrastructure1%0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M $40 M20222023202420252026Streets InfrastructureWater WorksInfrastructureBuilding ProjectsCapital LeasesEconomic DevelopmentWastewater/SewerInfrastructure93
City of South Bend, IndianaDebt SummaryPrincipal Balance - December 31, 2021 through 2030Debt by Fund Type12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29 12/31/30TIF Funds 101,522,014$ 91,940,812$ 82,711,197$ 73,847,742$ 67,605,000$ 61,555,000$ 55,425,000$ 49,065,000$ 42,470,000$ 36,155,000$ River West TIF (#324)54,202,014 46,925,812 40,121,197 33,817,742 30,280,000 27,055,000 23,870,000 20,580,000 17,160,000 14,150,000 River East TIF (#436)47,320,000 45,015,000 42,590,000 40,030,000 37,325,000 34,500,000 31,555,000 28,485,000 25,310,000 22,005,000 Public Works58,250,908$ 123,341,593$ 112,854,970$ 119,046,234$ 107,663,845$ 98,247,779$ 89,358,075$ 80,511,595$ 71,766,250$ 63,458,897$ Sewage Works (#649)46,033,482 96,105,815 87,212,904 78,110,288 69,526,967 63,821,922 57,954,114 51,957,482 45,985,944 39,828,397 Water Works (#625)10,241,017 24,890,697 23,140,974 38,624,921 36,008,638 33,316,508 30,872,897 28,367,160 25,780,305 23,630,500 Solid Waste (#611)1,976,409 2,345,082 2,501,091 2,311,025 2,128,240 1,109,349 531,064 186,953 - - Other Funds31,238,637$ 31,237,354$ 29,546,451$ 28,784,345$ 25,761,471$ 23,110,911$ 17,689,153$ 13,033,052$ 9,390,409$ 6,481,508$ 2018 TIF Park Bond (#312)11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 3,880,000 2,815,000 Fire Dept Capital (#287)10,403,270 11,115,763 10,768,296 10,220,139 8,645,190 8,093,456 6,622,239 5,396,224 4,416,184 3,490,000 Century Center Energy Conserv Bond (#672)3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 525,843 176,508 Motor Vehicle Highway (#202)2,806,849 3,377,028 3,345,365 3,099,053 2,489,667 1,700,893 926,452 403,862 106,080 - Innovation & Technology (#279)2,057,723 2,132,791 2,264,518 2,254,329 1,723,307 1,364,904 722,981 315,016 106,042 - Cumulative Capital Development (#406)656,520 303,405 47,993 1,183,946 2,082,843 2,689,521 1,812,682 913,784 307,107 - Parks & Recreation (#201)441,145 412,127 412,171 576,975 638,116 396,187 206,099 67,219 - - Consolidated Bldg Fund (#600)28,266 4,673 - - - - - - - - Other420,838 594,715 579,478 520,589 488,593 434,161 270,439 143,945 49,154 - General Plus Funds20,263,803$ 19,443,043$ 18,590,851$ 16,240,040$ 13,867,167$ 11,893,959$ 10,512,830$ 9,394,452$ 8,233,172$ 7,022,537$ Local Income Tax - Economic Develop. (#408) 16,508,897 15,605,199 14,622,146 13,624,738 12,627,973 11,586,853 10,512,830 9,394,452 8,233,172 7,022,537 Local Income Tax - Certified Shares (#404) 3,754,906 3,837,845 3,968,705 2,615,302 1,239,194 307,107 - - - - Grand Total211,275,362$ 265,962,803$ 243,703,468$ 237,918,361$ 214,897,483$ 194,807,650$ 172,985,058$ 152,004,099$ 131,859,831$ 113,117,942$ Debt Purpose12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29 12/31/30Economic Development 89,702,014$ 82,305,812$ 74,571,197$ 66,462,742$ 60,995,000$ 55,740,000$ 50,435,000$ 44,920,000$ 39,200,000$ 33,785,000$ 2015 Eddy St Commons Parking Garage Bonds 23,015,000 21,430,000 19,765,000 18,015,000 16,175,000 14,255,000 12,260,000 10,190,000 8,060,000 5,855,000 2015 Smart Streets Bonds 20,600,000 19,540,000 18,450,000 17,330,000 16,170,000 14,980,000 13,750,000 12,485,000 11,180,000 9,840,000 2017 Eddy St Commons Phase II Bonds 24,305,000 23,585,000 22,825,000 22,015,000 21,150,000 20,245,000 19,295,000 18,295,000 17,250,000 16,150,000 2011 Downtown Central Develop. Area TIF Bonds 5,265,000 3,595,000 1,845,000 - - - - - - - 2019 South Shore Double Tracking Bonds 7,065,000 6,380,000 5,660,000 4,900,000 4,105,000 3,270,000 2,390,000 1,470,000 500,000 - 2020 Library Bonds 4,150,000 3,930,000 3,705,000 3,475,000 3,235,000 2,990,000 2,740,000 2,480,000 2,210,000 1,940,000 2011 Airport Development Area TIF Bonds 3,000,000 2,050,000 1,050,000 - - - - - - - 2013 Century Center Special Tax Bonds 1,585,000 1,245,000 895,000 535,000 160,000 - - - - - Other 717,014 550,812 376,197 192,742 - - - - - - Wastewater/Sewer Infrastructure45,845,000$ 96,105,815$ 87,212,904$ 78,110,288$ 69,526,967$ 63,821,922$ 57,954,114$ 51,957,482$ 45,985,944$ 39,828,397$ Park Bonds25,225,000$ 23,460,000$ 21,630,000$ 19,745,000$ 17,790,000$ 15,795,000$ 13,725,000$ 11,600,000$ 9,385,000$ 7,115,000$ 2017 Park Bonds11,345,000 10,515,000 9,650,000 8,760,000 7,840,000 6,900,000 5,925,000 4,925,000 3,880,000 2,815,000 2018 TIF Park Bonds9,570,000 8,865,000 8,140,000 7,385,000 6,610,000 5,815,000 4,990,000 4,145,000 3,270,000 2,370,000 2015 Park Bonds4,310,000 4,080,000 3,840,000 3,600,000 3,340,000 3,080,000 2,810,000 2,530,000 2,235,000 1,930,000 Building Projects18,437,923$ 15,862,050$ 13,960,776$ 12,799,053$ 11,651,727$ 10,453,643$ 9,226,091$ 7,942,454$ 6,624,014$ 5,254,045$ 2018 Fire Station #9 Bonds4,400,000 4,190,000 3,975,000 3,755,000 3,525,000 3,290,000 3,050,000 2,795,000 2,540,000 2,275,000 2013 Fire Station #5 & Training Tower Bonds3,970,000 3,715,000 3,450,000 3,170,000 2,880,000 2,575,000 2,260,000 1,930,000 1,580,000 1,215,000 2012 Fire Station/Police Dept Renovations Bonds 2,250,000 770,000 - - - - - - - - 2015 Century Center Solar Panels3,079,026 2,781,851 2,478,630 2,169,315 1,853,754 1,531,790 1,203,261 868,002 525,843 176,508 2018 Zoo Bonds3,000,000 2,810,000 2,610,000 2,410,000 2,210,000 1,990,000 1,765,000 1,525,000 1,280,000 1,020,000 2014 PSAP Center Bonds1,738,897 1,595,199 1,447,146 1,294,738 1,182,973 1,066,853 947,830 824,452 698,172 567,537 Capital Leases14,565,456$ 16,218,429$ 16,462,617$ 15,856,357$ 13,030,151$ 10,230,577$ 5,781,956$ 2,702,002$ 864,567$ -$ Water Works Infrastructure10,039,969$ 24,890,697$ 23,140,974$ 38,624,921$ 36,008,638$ 33,316,508$ 30,872,897$ 28,367,160$ 25,780,305$ 23,630,500$ Streets Infrastructure7,460,000$ 7,120,000$ 6,725,000$ 6,320,000$ 5,895,000$ 5,450,000$ 4,990,000$ 4,515,000$ 4,020,000$ 3,505,000$ Grand Total211,275,362$ 265,962,803$ 243,703,468$ 237,918,361$ 214,897,483$ 194,807,650$ 172,985,058$ 152,004,099$ 131,859,831$ 113,117,942$ Note: Does not include interfund loans94
City of South Bend, Indiana 2022 Budget
Detailed Financial Discussion
Personnel
1,113
1,140
1,151
1,158
1,151
1,162
2017
Budget
2018
Budget
2019
Budget
2020
Budget
2021
Budget
2022
Budget
Total Budgeted Full-Time Positions by Year
Full-Time Positions by
Activity
2022
Budget
Police 283
Fire 269
Public Works 268
General Government 116
Venues, Parks & Arts 104
Community Investment 90
Innovation & Technology 32
Total 1,162
Police
24%
Fire
23%Public
Works
23%
General
Government
10%
Venues,
Parks & Arts
9%
Community
Investment
8%
Innovation &
Technology
3%
95
Personnel Budget Summary
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
12/31/20
Actual
2021
Budget
6/30/21
Actual
2022
Budget
Change
2021-2022 Notes
Full-Time Positions by Fund
101 - General Fund
Mayor's Office 7 7 8 7 8 7 8 8 8 -
Community Initiatives 0 0 0 0 2 2 4 4 6 2 (a)
Community Police Review Office 0 0 0 0 0 0 1 1 1 -
City Clerk 5 5 5 4 5 5 5 4 5 -
Common Council 9 9 9 9 9 9 9 9 9 -
Controller's Office 17 16 17 17 22 20 22 20 20 -2 (b),(c)
Human Resources 6 6 6 6 6 6 7 6 8 1 (b)
Diversity & Inclusion 1 1 2 0 3 3 3 3 3 -
Human Rights 3 2 3 3 3 3 4 3 4 -
Legal Department 10 10 10 10 11 11 12 9 12 -
Engineering 23 23 23 21 24 24 24 23 25 1 (d)
Office of Sustainability 0 0 1 1 1 1 1 1 0 -1 (e)
AmeriCorps Grant Program 2 1 2 1 2 1 2 1 0 -2 (e),(f)
Police Department 248 240 243 225 235 218 227 215 276 49 (g)
Police Crime Lab 0 0 0 0 7 7 7 6 7 -
Fire Department 184 169 175 174 219 207 216 208 265 49 (g)
EMS 0 0 0 0 4 4 4 4 4 -
Morris Performing Arts Center 8 7 8 8 9 7 10 9 0 -10 (h),(i)
Palais Royale Ballroom 3 3 3 3 2 2 0 0 0 -
Subtotal 526 499 515 489 572 537 566 534 653 87
201 - Parks & Recreation
Administration 6 6 7 7 7 6 6 6 5 -1 (j)
Maintenance 46 44 46 47 46 48 47 47 43 -4 (k),(l)
Golf Courses 8 7 8 8 8 8 8 8 9 1 (m)
Recreation 21 21 22 23 23 20 18 18 10 -8 (j),(k),(n)
Community Programming 0 0 0 0 0 0 0 0 14 14 (k),(n)
Development & Promotions 11 10 11 9 11 9 8 8 7 -1 (m)
Potawatomi Zoo 1 0 0 0 0 0 0 0 0 -
Graffiti Removal 1 1 0 0 0 0 0 0 0 -
Subtotal 94 89 94 94 95 91 87 87 88 1
202 - Motor Vehicle Highway
Streets / Traffic & Lighting 51 49 51 49 52 51 51 51 51 -
Curb & Sidewalk Program 5 5 8 7 8 7 8 8 8 -
Subtotal 56 54 59 56 60 58 59 59 59 -
203 - Recreation Nonreverting
Recreation 1 1 0 0 0 0 0 0 0 -
211 - DCI Administration
Community Investment 23 22 26 26 26 27 29 26 37 8 (o),(p)
Historic Preservation 2 2 2 2 2 2 2 1 2 -
Office of Sustainability 0 0 0 0 0 0 0 0 2 2 (e)
25 24 28 28 28 29 31 27 41 10
219 - Unsafe Building
NEAT Crew 4 4 4 4 0 0 0 0 0 -
221 - Rental Units Regulation
Rental Unit Inspection 0 0 0 0 4 3 4 2 5 1 (q)
222 - Central Services
Equipment Services 31 27 31 27 31 28 31 26 31 -
Radio Shop 3 3 3 3 3 3 3 2 3 -
Building Maintenance 3 3 3 3 3 3 3 3 3 -
Facilities Management 1 1 1 1 1 1 1 1 1 -
Central Stores 3 3 3 3 0 0 0 0 0 -
Print Shop 1 1 1 0 0 0 0 0 0 -
Office of Sustainability 1 1 0 0 0 0 0 0 0 -
Subtotal 43 39 42 37 38 35 38 32 38 -
226 - Liability Insurance
Safety & Risk 2 2 2 2 1 1 0 0 0 -
Liability Insurance 1 1 1 0 1 1 0 0 0 -
Subtotal 3 3 3 2 2 2 0 0 0 -
230 - Neighborhood Services
Neighborhood Services 0 0 0 0 21 22 21 21 19 -2 (q),(r)
Animal Resource Center 0 0 0 0 9 9 9 9 9 -
Subtotal 0 0 0 0 30 31 30 30 28 -2
96
Personnel Budget Summary
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
12/31/20
Actual
2021
Budget
6/30/21
Actual
2022
Budget
Change
2021-2022 Notes
Full-Time Positions by Fund Continued
249 - Local Income Tax - Public Safety
Police Department 43 43 45 45 46 46 49 49 0 -49 (g)
Fire Department 35 35 45 45 46 46 49 49 0 -49 (g)
Subtotal 78 78 90 90 92 92 98 98 0 -98
258 - Human Rights Federal Grants
EEOC Grant 1 1 1 1 1 1 1 1 1 -
HUD Grant 1 1 1 1 1 1 1 1 1 -
Subtotal 2 2 2 2 2 2 2 2 2 -
279 - IT / Innovation / 311 Call Center
311 Call Center 7 7 7 7 7 7 7 7 8 1 (s)
Information Technology 20 20 23 21 23 22 23 20 24 1 (t)
Subtotal 27 27 30 28 30 29 30 27 32 2
288 - Emergency Medical Services
EMS 51 58 51 46 0 0 0 0 0 -
600 - Consolidated Building
Building Department 15 15 15 13 15 15 16 13 16 -
Neighborhood Services 16 16 17 16 0 0 0 0 0 -
Rental Unit Inspection 2 2 2 2 0 0 0 0 0 -
Animal Resource Center 8 8 9 9 0 0 0 0 0 -
Subtotal 41 41 43 40 15 15 16 13 16 -
602 - Morris Operations
Morris Performing Arts Center 0 0 0 0 0 0 0 0 9 9 (i)
610 - Solid Waste
Solid Waste 24 22 24 23 24 22 24 23 25 1 (u)
620 - Water Works Operations
Water Works 67 63 67 63 67 63 68 57 68 -
640 - Sewer Repair Insurance
Sewer Repair 2 2 2 2 2 2 2 2 2 -
641 - Sewage Works Operations
Sewers 35 35 35 35 35 35 35 34 35 -
Concrete Crew 3 2 4 4 4 4 4 4 4 -
Wastewater 44 42 44 43 44 42 44 41 44 -
Organic Resources 6 6 6 6 6 6 6 6 6 -
Subtotal 88 85 89 88 89 87 89 85 89 -
670 - Century Center Operations
Century Center 8 8 8 6 8 5 7 5 7 -
Total Full-Time Positions by Fund 1,140 1,099 1,151 1,098 1,158 1,103 1,151 1,083 1,162 11
Full-Time Positions by Activity
General Government
Mayor's Office 7 7 8 7 8 7 8 8 8 -
Community Initiatives 0 0 0 0 2 2 4 4 6 2 (a)
Community Police Review Office 0 0 0 0 0 0 1 1 1 -
City Clerk 5 5 5 4 5 5 5 4 5 -
Common Council 9 9 9 9 9 9 9 9 9 -
Controller's Office 17 16 17 17 22 20 22 20 20 -2 (b),(c)
Human Resources 6 6 6 6 6 6 7 6 8 1 (b)
Diversity & Inclusion 1 1 2 0 3 3 3 3 3 -
Human Rights 5 4 5 5 5 5 6 5 6 -
Legal Dept 11 11 11 10 12 12 12 9 12 -
Safety & Risk 2 2 2 2 1 1 0 0 0 -
Central Services 42 38 42 37 38 35 38 32 38 -
Subtotal 105 99 107 97 111 105 115 101 116 1
Department of Innovation & Technology 27 27 30 28 30 29 30 27 32 2 (s),(t)
97
Personnel Budget Summary
2018
Budget
12/31/18
Actual
2019
Budget
12/31/19
Actual
2020
Budget
12/31/20
Actual
2021
Budget
6/30/21
Actual
2022
Budget
Change
2021-2022 Notes
Full-Time Positions by Activity Continued
Public Works
Engineering 23 23 23 21 24 24 24 23 25 1 (d)
Office of Sustainability 1 1 1 1 1 1 0 0 0 -
AmeriCorps Grant Program 2 1 2 1 2 1 0 0 0 -
Streets & Sewers 96 93 100 97 101 99 100 99 100 -
Solid Waste 24 22 24 23 24 22 24 23 25 1 (u)
Wastewater 44 42 44 43 44 42 44 41 44 -
Organic Resources 6 6 6 6 6 6 6 6 6 -
Water Works 67 63 67 63 67 63 68 57 68 -
Subtotal 263 251 267 255 269 258 266 249 268 2
Public Safety
Police Department 291 283 288 270 288 271 283 270 283 -
Fire Department 270 262 271 265 269 257 269 261 269 -
Subtotal 561 545 559 535 557 528 552 531 552 -
Department of Community Investment
Community Investment 25 24 28 28 28 29 31 27 39 8 (o),(p)
Office of Sustainability 0 0 0 0 0 0 3 2 2 -1 (f)
Neighborhoods / Animal Resource Center 30 30 32 31 34 34 34 32 33 -1 (r)
Building Department 15 15 15 13 15 15 16 13 16 -
Subtotal 70 69 75 72 77 78 84 74 90 6
Venues, Parks & Arts
Parks & Recreation 95 90 94 94 95 91 87 87 88 1 (l)
Morris Performing Arts Center & Palais Royale 11 10 11 11 11 9 10 9 9 -1 (h)
Century Center 8 8 8 6 8 5 7 5 7 -
Subtotal 114 108 113 111 114 105 104 101 104 -
Total Full-Time Positions by Activity 1,140 1,099 1,151 1,098 1,158 1,103 1,151 1,083 1,162 11
Notes: Changes from 2021 to 2022
(a) Add 2 Positions – one Administrative Assistant II and one additional Violence Prevention Coordinator II
(b) Transfer 1 Position – Administrative Assistant I moved from Controller's Office to Human Resources and changed to Human Resources Specialist III
(c) Reduce 1 Position – Director of Finance - Utilities combined into Director of Finance - Public Works
(d) Add 1 Position – one additional Engineer II
(e) Transfer 2 Positions – Director of Office of Sustainability and Program Director-AmeriCorps transferred to Department of Community Investment
(f) Eliminate 1 Position – Manager Operations-AmeriCorps
(g) Transfer 98 Positions – move 49 1st Class Patrolman and 49 1st Class Firefighter from Local Income Tax - Public Safey Fund (#249) to the General Fund (#101) to be charged back to Fund
#249
(h) Eliminate 1 Position – Custodian
(i) Transfer 9 Positions – move all Morris Performing Arts Center employees from the General Fund (#101) to the newly created enterprise fund Morris Operations (#602)
(j) Transfer 1 Position – move Manager - Office from Park Administration to Recreation
(k) Transfer 5 Positions – from Park Maintenance to Recreation and Community Programming: one General Laborer-Park Maintenance and four Head Custodian
(l) Add 1 Position – one additional Group Leader
(m) Transfer 1 Position – move Manager - Marketing from Development & Promotions to Golf Courses
(n) Transfer 11 Positions – move from Recreation to new Community Programming Division: one Director of Recreation , four Manager - Center , one Manager - Youth Employment , five Program
Coordinator - Recreation
(o) Reduce 1 Position – Business Development Specialist II
(p) Add 9 Positions – one additional Property Inspector , one additional Neighborhood Program Specialist , one new Assistant Director of Opportunity , one new Deputy Director of Community Investment , one
new Manager - Credit & Finance , one new Manager - Neighborhood Housing Development , one new Manager - Neighborhood Housing Programs , one new Manager - Workforce Coordinator , one new
Neighborhood Grant Specialist NOTE: Budget was approved but not additional positions
(q) Transfer 1 Position – move one Code Inspector - Senior from Neighborhood Services Fund #230 to Rental Units Regulation Fund #221
(r) Eliminate 1 Position – Operations Analyst (Code)
(s) Add 1 Position – one additional 311 Customer Service Liaison
(t) Add 1 Position – one additional Specialist of Services
(u) Add 1 Position – one additional Driver
98
Mayor's Office
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Mayor's Office
Elected Official
Mayor 1 1 1 1 1 1 1 1 1 1 1
Non-Bargaining
Administrative Assistant II 1 1 1 1 1 1 1 1 1 1 1
Chief of Staff to Mayor 1 1 1 1 1 1 1 1 1 1 1
Deputy Chief of Staff to Mayor 1 1 1 1 1 1 1 1 1 1 1
Director of Communications 1 - 1 1 1 1 1 1 1 1 1
Director of Community Outreach 1 1 1 1 1 1 1 1 1 1 1
Exec Assistant & Director of Special Projects 1 1 1 1 1 1 1 1 1 1 1
Project Manager (1)1 1 1 -1 1 1 1 1 1 1
Total Mayor's Office 8 7 8 7 8 8 8 8 8 8 8
Community Initiatives (2)
Non-Bargaining
Administrative Assistant II (5)------1 1 1 1 1
Director of Community Initiatives - - 1 1 1 1 1 1 1 1 1
OVP Program Manager (6) --1 1 1 1 1 1 1 1 1
Violence Prevention Coordinator II (3), (5)----2 2 3 3 3 3 3
Total Community Initiatives - - 2 2 4 4 6 6 6 6 6
Community Police Review Office
Non-Bargaining
Director of Community Police Review Office (4)----1 1 1 1 1 1 1
Total Full-Time Positions 8 7 10 9 13 13 15 15 15 15 15
Explaination of Staffing Changes:
City Clerk
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Office of the City Clerk
Elected Official
City Clerk 1 1 1 1 1 1 1 1 1 1 1
Non-Bargaining
Administrative Assistant I 1 1 - - - - - - - - -
Chief Deputy City Clerk 1 - 1 1 1 1 1 1 1 1 1
Deputy City Clerk 1 1 1 1 1 1 1 1 1 1 1
Executive Assistant to the City Clerk - - 1 1 1 - 1 1 1 1 1
Ordinance Violations Bureau Clerk 1 1 1 1 1 1 1 1 1 1 1
Total Full-Time Positions 5 4 5 5 5 4 5 5 5 5 5
Common Council
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Elected Officials
1st District Council Member 1 1 1 1 1 1 1 1 1 1 1
2nd District Council Member 1 1 1 1 1 1 1 1 1 1 1
3rd District Council Member 1 1 1 1 1 1 1 1 1 1 1
4th District Council Member 1 1 1 1 1 1 1 1 1 1 1
5th District Council Member 1 1 1 1 1 1 1 1 1 1 1
6th District Council Member 1 1 1 1 1 1 1 1 1 1 1
Council Member at Large 3 3 3 3 3 3 3 3 3 3 3
Total Full-Time Positions 9 9 9 9 9 9 9 9 9 9 9
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.
(3) 2021: Transfer 2 Positions – from VPA Recreation Division – Supervisor - Assistant Program changed to Violence Prevention Coordinator II
(4) 2021: Add 1 New Position – The duties of the Director of Community Police Review Office shall include: managing the Review Office, including its staff; enhancing communications and good will
between the police and residents; maintaining records, confidential or otherwise, of all complaints, proceedings thereon, and dispostions thereof.
(5) 2022: Add 2 Positions – one Administrative Assistant II and one additional Violence Prevention Coordinator II
(6) 2022: Title Change – change from GVI Program Manager to OVP Program Manager (Office of Violence Prevention) NOTE: Budget was approved but not title change
99
Staffing Summary (Full-Time Positions Only)
Department of Administration & Finance
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Controller's Office
Non-Bargaining
Accounting Assistant (Payroll) (2)1 1 ---------
Administrative Assistant I (7)1 1 1 1 1 1 -----
Budget Analyst - Senior (3)1 1 ---------
City Controller 1 1 1 1 1 1 1 1 1 1 1
Deputy Controller 1 1 1 1 1 1 1 1 1 1 1
Dir. of Finance - Administration & Finance (3), (8)--1 1 1 1 -----
Dir. of Finance - DCI 1 1 1 1 1 1 1 1 1 1 1
Dir. of Finance - Public Safety 1 1 1 1 1 1 1 1 1 1 1
Dir. of Finance - Public Works 1 1 1 1 1 1 1 1 1 1 1
Dir. of Finance - Parks (VPA)1 1 1 - 1 1 1 1 1 1 1
Dir. of Finance - Venues (VPA)1 1 1 1 1 1 1 1 1 1 1
Dir. of Finance - Wastewater (6)1 1 1 1 1 ------
Dir. of Finance - Water Works (4)1 1 1 1 -------
Dir. of Finance - Utilities (4)----1 1 1 1 1 1 1
Director of City Finance (8) ------1 1 1 1 1
Director of Accounting and Budget 1 1 1 1 1 1 1 1 1 1 1
Director of Purchasing 1 1 1 1 1 1 1 1 1 1 1
Director of Treasury 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist IV (2)--3 2 3 2 3 3 3 3 3
Grants Administrator (2)1 1 ---------
Inventory Control Technician II 1 1 1 1 1 1 1 1 1 1 1
Senior Purchasing Agent 1 1 2 2 2 2 2 2 2 2 2
Supervisor - Accounts Payable 1 1 1 1 1 1 1 1 1 1 1
Supervisor - Payroll 1 1 1 1 1 1 1 1 1 1 1
Total Controller's Office 20 20 22 20 22 20 20 20 20 20 20
Safety & Risk Management
Non-Bargaining
Director of Safety & Risk (5)1 1 1 1 -------
Workers' Compensation Specialist (2)1 1 ---------
Total Safety & Risk Management 2 2 1 1 - - - - - - -
Central Services - Equipment Services
Non-Bargaining
Director of Central Services (10) 1 1 1 1 1 1 1 1 1 1 1
Director of Equipment Services 1 1 1 1 1 1 1 1 1 1 1
Executive Assistant - - 1 1 1 1 1 1 1 1 1
Financial Specialist Senior 1 1 - - - - - - - - -
Manager - Service Contracts & General Supplies 1 1 1 1 1 1 1 1 1 1 1
Supervisor - Maintenance Mechanic 4 3 4 4 4 4 4 4 4 4 4
Subtotal 8 7 8 8 8 8 8 8 8 8 8
Bargaining
Machinist V 2 1 2 1 2 1 2 2 2 2 2
Mechanic III (9)-1 ---1 3 3 3 3 3
Mechanic IV (9)6 7 6 6 6 7 7 7 7 7 7
Mechanic V (9)12 8 12 10 12 6 8 8 8 8 8
Parts Clerk I 1 1 1 1 1 1 1 1 1 1 1
Parts Clerk II 2 2 2 2 2 2 2 2 2 2 2
Subtotal 23 20 23 20 23 18 23 23 23 23 23
Total Equipment Services 31 27 31 28 31 26 31 31 31 31 31
Central Services - Radio Shop
Non-Bargaining
Director of Communications & Radio 1 2 1 1 1 1 1 1 1 1 1
Radio Equipment Installation Technician 1 1 1 1 1 1 1 1 1 1 1
Radio Technician III 1 - 1 1 1 - 1 1 1 1 1
Total Radio Shop 3 3 3 3 3 2 3 3 3 3 3
Central Services - Building Maintenance
Non-Bargaining
Superintendent III - 1 - 1 1 1 1 1 1 1 1
Superintendent IV 1 - 1 - - - - - - - -
Subtotal 1 1 1 1 1 1 1 1 1 1 1
Bargaining
Building Maintenance 1 1 1 1 1 1 1 1 1 1 1
Janitor/General Laborer 1 1 1 1 1 1 1 1 1 1 1
Subtotal 2 2 2 2 2 2 2 2 2 2 2
Total Building Maintenance 3 3 3 3 3 3 3 3 3 3 3
100
Staffing Summary (Full-Time Positions Only)
Department of Administration & Finance
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Central Services - Facilities Management
Non-Bargaining
Director of Facilities Management 1 1 1 1 1 1 1 1 1 1 1
Total Facilities Management 1 1 1 1 1 1 1 1 1 1 1
Central Services - Print Shop (1)
Non-Bargaining
Print Shop Technician 1 - - - - - - - - - -
Total Print Shop 1 - - - - - - - - - -
Total Full-Time Positions 61 56 61 56 60 52 58 58 58 58 58
Explaination of Staffing Changes:
Human Resources
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Human Resources
Non-Bargaining
Administrative Assistant II 1 1 1 1 1 1 1 1 1 1 1
Deputy Director of Human Resources 1 1 1 1 1 1 1 1 1 1 1
Director of Human Resources 1 1 1 1 1 1 1 1 1 1 1
Human Resources Specialist III (3) ------1 1 1 1 1
Human Resources Specialist IV (2)------1 1 1 1 1
HR Generalist/Benefits Coordinator (2)1 1 1 1 1 1 -----
HR Generalist - Senior (Public Safety Focus)1 1 1 1 1 - 1 1 1 1 1
Manager - Benefits 1 1 1 1 1 1 1 1 1 1 1
Manager - Employee Safety (1)----1 1 1 1 1 1 1
Total Full-Time Positions 6 6 6 6 7 6 8 8 8 8 8
Explaination of Staffing Changes:
Office of Diversity & Inclusion
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Diversity & Inclusion
Non-Bargaining
Contract Compliance Administrator (2)--1 1 1 1 1 1 1 1 1
Diversity Compliance/Inclusion Officer 1 - 1 1 1 1 1 1 1 1 1
Manager - Inclusion Project (1)1 -1 1 1 1 1 1 1 1 1
Total Diversity & Inclusion 2 - 3 3 3 3 3 3 3 3 3
Human Rights
Non-Bargaining
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Director - Human Rights (3), (4)1 ---1 -1 1 1 1 1
Director of Human Rights - Employment (3), (5)--1 1 -------
Director of Human Rights - Housing (3), (5)--1 1 -------
Investigator II - 2 - - - 2 - - - - -
Investigator V 1 - 2 2 2 - 2 2 2 2 2
Manager - Employment (3), (5)1 1 --1 1 1 1 1 1 1
Manager - Housing (3), (5)1 1 --1 1 1 1 1 1 1
Total Human Rights 5 5 5 5 6 5 6 6 6 6 6
Total Full-Time Positions 7 5 8 8 9 8 9 9 9 9 9
(1) 2020: Reduce 1 Position – Print Shop division discontinued, printing outsourced
(2) 2020: Transfer 3 Positions
• Grants Administrator changed to Financial Specialist IV
• Accounting Assistant (Payroll) changed to Financial Specialist IV
• Worker's Compensation Specialist – from Safety & Risk to the Controller's Office and change to Financial Specialist IV
(3) 2020: Transfer 1 Position – from Budget Analyst - Senior to Director of Finance - Administration & Finance
(4) 2021: Transfer 1 Position – from Director of Finance - Water Works to Director of Finance - Utilities
(5) 2021: Transfer 1 Position – Director of Safety & Risk – from Safety & Risk to Human Resources and change to Manager - Employee Safety
(6) 2022: Reduce 1 Position – Director of Finance - Utilities combined into Director of Finance - Public Works
(7) 2022: Transfer 1 Position – Administrative Assistant I moved to Human Resources and changed to Human Resources Specialist III
(8) 2022: Transfer 1 Position – from Director of Finance - Administration & Finance to Director of City Finance NOTE: Budget was approved but not title change
(9) 2022: Transfer 4 Positions – transfers between Equipment Services teamster mechanic positions
(10) 2022: Title Change – Chief Administration Officer changed to Director of Central Services NOTE: Budget was approved but not title change
(1) 2021: Transfer 1 Position – Director of Safety & Risk – from Safety & Risk (Dept of Administration & Finance) to Human Resources and changed to Manager - Employee Safety
(2) 2022: Transfer 1 Position – from HR Generalist/Benefits Coordinator to Human Resources Specialist IV
(3) 2022: Transfer 1 Position – Administrative Assistant I transferred from Controller's Office and changed to Human Resources Specialist III NOTE: Budget was approved but not title change
101
Staffing Summary (Full-Time Positions Only)
Office of Diversity & Inclusion
Explaination of Staffing Changes:
Legal Department
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Non-Bargaining
Administrative Assistant I (2)2 2 2 2 2 ------
Administrative Assistant II (2)------2 2 2 2 2
Assistant City Attorney (1)6 6 7 7 7 7 7 7 7 7 7
Corporation Counsel 1 1 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 - 1 1 1 1 1
Paralegal 1 - 1 1 1 1 1 1 1 1 1
Total Full-Time Positions 11 10 12 12 12 9 12 12 12 12 12
Explaination of Staffing Changes:
Department of Public Works
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Engineering
Non-Bargaining
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1 1 1 1 1 1
Assistant City Engineer (9)3 3 3 3 3 4 4 4 4 4 4
City Engineer 1 1 1 1 1 1 1 1 1 1 1
Deputy Director of Public Works 1 - 1 1 1 1 1 1 1 1 1
Director of CSO Project Management 1 - 1 1 1 1 1 1 1 1 1
Director of Marketing - Public Works (1)1 1 1 1 1 1 1 1 1 1 1
Director of Public Works 1 1 1 1 1 1 1 1 1 1 1
Director of Redevelopment Engineering (9)1 1 1 1 1 ------
Engineer I 4 4 4 4 4 4 4 4 4 4 4
Engineer I (80% TIF funded)1 1 1 1 1 -1 1 1 1 1
Engineer II (10)--1 1 1 1 2 2 2 2 2
Exec Assistant & Director of Special Projects 1 1 1 1 1 1 1 1 1 1 1
Manager - Permits 1 1 1 1 1 1 1 1 1 1 1
Manager - Public Construction 1 1 1 1 1 1 1 1 1 1 1
Project Inspector (2)4 4 4 4 4 4 4 4 4 4 4
Total Engineering 23 21 24 24 24 23 25 25 25 25 25
Office of Sustainability
Non-Bargaining
Director of Office of Sustainability (8)1 1 1 1 -------
Total Office of Sustainability 1 1 1 1 - - - - - - -
AmeriCorps Grant Program
Non-Bargaining
Manager Operations - AmeriCorps (8)1 -1 --------
Program Director - AmeriCorps (8)1 1 1 1 -------
Total AmeriCorps Grant Program 2 1 2 1 - - - - - - -
Streets
Non-Bargaining
Director of Financial Services 1 1 1 1 1 1 1 1 1 1 1
Director of Streets & Sewers 1 1 1 1 1 1 1 1 1 1 1
Manager - Streets 1 1 1 1 1 1 1 1 1 1 1
Manager - Traffic & Lighting 1 1 1 1 1 1 1 1 1 1 1
Superintendent III 2 2 2 2 2 2 2 2 2 2 2
Superintendent IV 1 1 1 1 1 1 1 1 1 1 1
Superintendent V 1 2 2 2 2 2 2 2 2 2 2
Subtotal 8 9 9 9 9 9 9 9 9 9 9
(1) 2020: Add 1 Position – additional Assistant City Attorney to assist with: Board of Public Safety, Office of Diversity and Inclusion, and Area Plan Commission
(2) 2022: Transfer 2 Positions – from Administrative Assistant I to Administrative Assistant II
(1) 2019: Add 1 New Position – Manager - Inclusion Project : 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
(3) 2020: Title Changes – Director of Human Rights position split into two "Co-Director" positions: Director of Human Rights-Housing and Director of Human Rights-Employment (Manager - Employment and
Manager - Housing changed to directors)
(4) 2021: Add 1 New Position – Director - Human Rights – reinstate this position to assist the Human Rights Division
(5) 2021: Title Changes – Director of Human Rights - Housing and Director of Human Rights - Employment changed back to Manager - Housing and Manager - Employment
102
Staffing Summary (Full-Time Positions Only)
Department of Public Works
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Bargaining
Streets Work Group
Equipment Operator II 15 17 15 17 15 15 15 15 15 15 15
Equipment Operator III 1 1 1 1 1 1 1 1 1 1 1
General Laborer 1 1 1 1 1 1 1 1 1 1 1
Heavy Equipment Operator I 1 5 1 5 1 1 1 1 1 1 1
Heavy Equipment Operator II 11 5 11 5 11 11 11 11 11 11 11
Job Leader 4 3 4 4 4 4 4 4 4 4 4
Traffic & Lighting Work Group
Operations Tech Job Leader (13)1 1 1 -1 1 -----
Operations Technicians 3 2 3 4 3 3 3 3 3 3 3
Sign Artist Job Leader 1 1 1 1 1 1 1 1 1 1 1
Signal Tech Job Leader (13)1 -1 1 -1 1 1 1 1 1
Signal Technician I (13)1 2 -1 1 1 -----
Signal Technician II (13)3 2 4 2 3 2 4 4 4 4 4
Subtotal 43 40 43 42 42 42 42 42 42 42 42
Total Streets 51 49 52 51 51 51 51 51 51 51 51
Curb & Sidewalk
Non-Bargaining
Superintendent V 1 1 1 1 1 1 1 1 1 1 1
Bargaining
Concrete Finisher (3)6 5 6 5 6 6 6 6 6 6 6
Job Leader 1 1 1 1 1 1 1 1 1 1 1
Subtotal 7 6 7 6 7 7 7 7 7 7 7
Total Curb & Sidewalk 8 7 8 7 8 8 8 8 8 8 8
Sewers
Non-Bargaining
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1 1 1 1 1 1
Manager - Sewer Operations 1 1 1 1 1 1 1 1 1 1 1
Superintendent III 1 1 1 1 1 1 1 1 1 1 1
Superintendent V 2 2 2 2 2 2 2 2 2 2 2
Subtotal 6 6 6 6 6 6 6 6 6 6 6
Bargaining
Equipment Operator II 5 6 5 5 5 5 5 5 5 5 5
Equipment Operator III 9 9 9 9 9 9 9 9 9 9 9
Heavy Equipment Operator I 10 9 10 10 10 9 10 10 10 10 10
Job Leader 5 5 5 5 5 5 5 5 5 5 5
Subtotal 29 29 29 29 29 28 29 29 29 29 29
Total Sewers 35 35 35 35 35 34 35 35 35 35 35
Sewer Repair Insurance
Non-Bargaining
Superintendent V 1 1 1 1 1 1 1 1 1 1 1
Bargaining
Job Leader 1 1 1 1 1 1 1 1 1 1 1
Total Sewer Repair Insurance 2 2 2 2 2 2 2 2 2 2 2
Concrete Crew
Bargaining
Concrete Finisher 3 3 3 3 3 3 3 3 3 3 3
Job Leader 1 1 1 1 1 1 1 1 1 1 1
Total Concrete Crew 4 4 4 4 4 4 4 4 4 4 4
Solid Waste
Non-Bargaining
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Director of Solid Waste 1 1 1 1 1 1 1 1 1 1 1
Secretary V 1 1 1 1 1 1 1 1 1 1 1
Superintendent V - Route Manager 2 2 2 2 2 2 2 2 2 2 2
Subtotal 5 5 5 5 5 5 5 5 5 5 5
Bargaining
Driver (6), (11), (12)15 14 15 14 17 17 20 20 20 20 20
Job Leader (11)2 2 2 2 2 1 -----
Picker I (6)2 2 2 1 -------
Subtotal 19 18 19 17 19 18 20 20 20 20 20
Total Solid Waste 24 23 24 22 24 23 25 25 25 25 25
103
Staffing Summary (Full-Time Positions Only)
Department of Public Works
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Water Works
Non-Bargaining
Assistant Director of Utilities 1 1 1 1 1 1 1 1 1 1 1
Assistant Manager - Customer Service 1 1 1 1 1 1 1 1 1 1 1
Director of Customer Service & Billing Office 1 1 1 1 1 1 1 1 1 1 1
Director of Distribution 1 - 1 1 1 1 1 1 1 1 1
Distribution Records Drafter (4)1 ----------
Engineering Aide IV 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 1 1 1 - 1 1 1 1 1
Financial Specialist IV 3 3 3 3 3 3 3 3 3 3 3
Financial Specialist Senior - 1 - - - - - - - - -
Locator 1 1 1 1 1 1 1 1 1 1 1
Manager - Billing and Customer Accounts 1 - 1 1 1 1 1 1 1 1 1
Manager - Cross Connection and Water Loss (14) ------1 1 1 1 1
Manager - Customer Service 1 1 1 1 1 1 1 1 1 1 1
Manager - Distribution Services and Records (4)--1 -1 -1 1 1 1 1
Manager - Maintenance 2 2 2 2 2 2 2 2 2 2 2
Manager - Meter Service 1 - 1 1 1 1 1 1 1 1 1
Manager - Operations Treatment 1 2 1 1 1 1 1 1 1 1 1
Manager - Service Line Repair 1 1 1 1 1 1 1 1 1 1 1
Project Manager (7)----1 -1 1 1 1 1
Quality Assurance Distribution Technician (15)1 1 1 1 1 1 -----
Supervisor - Operations 2 2 2 1 2 2 2 2 2 2 2
System Specialist III (16)1 1 1 1 1 1 -----
System Specialist IV (16)------1 1 1 1 1
Utilities System Specialist 1 1 1 1 1 1 1 1 1 1 1
Water Quality Specialist (15)1 1 1 1 1 1 2 2 2 2 2
Subtotal 24 22 24 22 25 22 26 26 26 26 26
Bargaining
Auditor I 1 2 1 2 2 2 2 2 2 2 2
Auditor II 2 - 2 - - - - - - - -
Customer Service & Billing 4 5 4 4 5 1 5 5 5 5 5
Data Processor 3 3 3 3 3 3 3 3 3 3 3
Field Repairman/Inspector I 2 2 2 2 2 2 2 2 2 2 2
Field Repairman/Inspector II 1 1 1 1 1 1 1 1 1 1 1
Field Repairman/Inspector III 1 1 1 1 1 - 1 1 1 1 1
Group Leader-Meter Reading 1 1 1 1 1 1 1 1 1 1 1
Heavy Equipment Operator II 4 3 4 4 7 4 7 7 7 7 7
Job Leader 5 5 5 4 5 4 5 5 5 5 5
Machinist 1 1 1 1 1 1 1 1 1 1 1
Maintenance Tech Helper - 1 - - - - - - - - -
Maintenance Tech I 3 4 3 5 3 3 3 3 3 3 3
Maintenance Tech II 4 2 4 2 4 2 4 4 4 4 4
Meter Serviceman IV (14)8 7 8 8 8 8 7 7 7 7 7
Operator I 3 3 3 3 - 3 - - - - -
Subtotal 43 41 43 41 43 35 42 42 42 42 42
Total Water Works 67 63 67 63 68 57 68 68 68 68 68
Wastewater
Non-Bargaining
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Asst Director of SCADA Information Systems 1 1 1 1 1 1 1 1 1 1 1
Chemist 3 3 3 3 3 3 3 3 3 3 3
Chemist Lead 1 1 1 1 1 1 1 1 1 1 1
Director of CSO Project Management - 1 - - - - - - - - -
Director of SCADA Information Systems 1 1 1 1 1 1 1 1 1 1 1
Director of Utilities 1 1 1 1 1 1 1 1 1 1 1
Director of Utility Safety 1 1 1 1 1 1 1 1 1 1 1
Director of Wastewater Maintenance 1 1 1 1 1 1 1 1 1 1 1
Director of Water Quality & Lab 1 1 1 1 1 1 1 1 1 1 1
Industrial Pretreatment Specialist I 1 1 1 1 1 1 1 1 1 1 1
Manager - Environmental Compliance 1 1 1 1 1 1 1 1 1 1 1
Manager - Industrial Pretreatment 1 1 1 - 1 1 1 1 1 1 1
Manager - Maintenance 1 1 1 1 1 1 1 1 1 1 1
Manager - Operations 2 2 2 2 2 2 2 2 2 2 2
Manager - Utility Purchasing & Storeroom 1 1 1 1 1 1 1 1 1 1 1
SCADA Instrument Specialist 1 1 1 1 1 - 1 1 1 1 1
Superintendent V 1 1 1 1 1 1 1 1 1 1 1
Subtotal 20 21 20 19 20 19 20 20 20 20 20
104
Staffing Summary (Full-Time Positions Only)
Department of Public Works
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Bargaining
CSO Rep II 2 2 2 2 2 2 2 2 2 2 2
General Laborer 1 1 1 1 1 1 1 1 1 1 1
Lift Station Rep. I - 1 - - - 1 - - - - -
Lift Station Rep. II 2 1 2 2 2 1 2 2 2 2 2
Maintenance Electrician V 1 1 1 1 1 1 1 1 1 1 1
Maintenance Lead 1 1 1 1 1 1 1 1 1 1 1
Maintenance Repair IV 4 3 4 3 4 3 4 4 4 4 4
Operator - General 6 6 5 7 5 5 5 5 5 5 5
Operator - Lead 2 2 2 2 2 2 2 2 2 2 2
Operator - Senior 3 2 4 2 4 3 4 4 4 4 4
Sanitation Operator 2 2 2 2 2 2 2 2 2 2 2
Subtotal 24 22 24 23 24 22 24 24 24 24 24
Total Wastewater 44 43 44 42 44 41 44 44 44 44 44
Organic Resources
Non-Bargaining
Supervisor-Operations 1 1 1 1 1 1 1 1 1 1 1
Administrative Assistant I 1 1 1 1 1 1 1 1 1 1 1
Bargaining
Heavy Equipment Operator II 4 4 4 4 4 4 4 4 4 4 4
Total Organic Resources 6 6 6 6 6 6 6 6 6 6 6
Total Full-Time Positions 267 255 269 258 266 249 268 268 268 268 268
Explaination of Staffing Changes:
Department of Innovation & Technology
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
311 Call Center
Non-Bargaining
311 Customer Service Liaison (3)4 4 4 4 4 4 5 5 5 5 5
311 Customer Service Liaison II 1 1 1 1 1 1 1 1 1 1 1
Director of 311 Customer Service 1 1 1 1 1 1 1 1 1 1 1
Supervisor - 311 Customer Service 1 1 1 1 1 1 1 1 1 1 1
Total 311 Call Center 7 7 7 7 7 7 8 8 8 8 8
Information Technology / Innovation
Non-Bargaining
Applications Developer I (4) 3 3 3 3 3 1 2 2 2 2 2
Applications Developer II (4) ------1 1 1 1 1
Business Analyst (1)4 3 2 2 2 2 2 2 2 2 2
Business Analyst - Senior (1)--1 -1 1 1 1 1 1 1
Chief Innovation Officer 1 1 1 1 1 1 1 1 1 1 1
Chief Technology Officer 1 1 1 1 1 1 1 1 1 1 1
Design Specialist (1)--1 1 1 -1 1 1 1 1
Director of Applications 1 1 1 1 1 1 1 1 1 1 1
Director of Business Analytics 1 1 1 1 1 1 1 1 1 1 1
Director of Civic Innovation 1 1 1 1 1 1 1 1 1 1 1
Director of Infrastructure 1 1 1 1 1 1 1 1 1 1 1
Director of Services 1 1 1 1 1 1 1 1 1 1 1
GIS Manager 1 1 1 1 1 1 1 1 1 1 1
GIS Specialist - Senior 1 1 1 1 1 1 1 1 1 1 1
(1) 2019: Title Change – Public Works Public Information Officer changed 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 – Distribution Records Drafter changed to Manager-Distribution Services and Records
(5) 2021: Eliminate 1 Position – Signal Tech Job Leader eliminated due to attrition
(6) 2021: Transfer 2 Positions – from Picker I to Driver
(7) 2021: Add 1 Position – Project Manager
(8) 2022: Transfer 3 Positions – Office of Sustainability and AmeriCorps Grant Program moved from Department of Public Works to Department of Community Investment
(9) 2022: Transfer 1 Position – from Director of Redevelopment Engineering to Assistant City Engineer
(10) 2022: Add 1 Position – one additional Engineer II
(11) 2022: Transfer 2 Positions – from Job Leader to Driver
(12) 2022: Add 1 Position – additional Driver
(13) 2022: Transfer Positions – transfers between Streets Division teamster positions
(14) 2022: Transfer 1 Position – from Meter Serviceman IV to Manager-Cross Connection and Water Loss NOTE: Budget was approved but not title change
(15) 2022: Transfer 1 Position – from Quality Assurance Distribution Technician to Water Quality Specialist
(16) 2022: Transfer 1 Position – from System Specialist III to System Specialist IV
105
Staffing Summary (Full-Time Positions Only)
Department of Innovation & Technology
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Manager - Applications 1 1 1 1 1 1 1 1 1 1 1
Manager - Infrastructure 1 1 1 1 1 1 1 1 1 1 1
Manager - Operations (2)1 -1 1 1 1 1 1 1 1 1
Manager - Services 1 1 1 1 1 1 1 1 1 1 1
Specialist of Infrastructure 1 1 1 1 1 1 1 1 1 1 1
Specialist of Services (3)1 1 1 1 1 1 2 2 2 2 2
System Specialist III 1 1 1 1 1 1 1 1 1 1 1
Total Information Technology / Innovation 23 21 23 22 23 20 24 24 24 24 24
Total Full-Time Positions 30 28 30 29 30 27 32 32 32 32 32
Explaination of Staffing Changes:
Police Department
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Non-Bargaining
Police Dept Admin
Administrative Assistant I 2 2 2 2 2 2 2 2 2 2 2
Crime Analyst 1 1 1 1 1 1 1 1 1 1 1
Crime Resource Specialist (9)----1 1 1 1 1 1 1
Data Entry Specialist 5 5 5 5 4 4 4 4 4 4 4
Digital Communications & Multimedia Training Coordinator 1 - - 1 1 1 1 1 1 1 1
Director of Civilian Services (8)1 1 1 --------
Director of Purchasing & Logistics - Police Dept (2)--1 1 1 1 1 1 1 1 1
Executive Assistant & Director of Special Projects 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist II 1 1 - - - - - - - - -
Financial Specialist III 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist Senior 1 - 1 1 1 1 1 1 1 1 1
Logistics Specialist (3)--1 --------
Manager - Property & Evidence 1 1 1 1 1 1 1 1 1 1 1
Manager - Purchasing & Logistics (1)1 1 ---------
Police Crime Intelligence Analyst 1 1 1 1 1 1 2 2 2 2 2
Police Crime Intelligence Analyst (Social Media) (4)1 1 1 -1 1 -----
Preventative Maintenance Coordinator 1 1 1 1 1 1 1 1 1 1 1
Property/Evidence Custodian - Senior 1 1 1 1 1 1 1 1 1 1 1
Public Access Coordinator 1 1 1 1 - - - - - - -
Record Specialist (6), (8)16 12 14 11 12 12 12 12 12 12 12
Records Supervisor (11) 1 1 1 1 1 1 1 1 1 1 1
Shift Lead (11) ----2 2 2 2 2 2 2
Subtotal 38 32 35 30 33 33 33 33 33 33 33
Crime Lab
Digital (Forensic) Lab Tech 2 1 1 1 1 1 1 1 1 1 1
Firearms IBIS/NIBIN Tech 1 1 1 1 1 1 1 1 1 1 1
Forensic Lab Tech - 1 1 1 1 1 1 1 1 1 1
Forensic Scientist / Firearm & Tool Mark Examiner 1 1 1 1 1 1 1 1 1 1 1
Forensic Scientist / Firearm & Tool Mark Exam. Trainee 1 1 1 1 1 - 1 1 1 1 1
Latent Fingerprint Examiner 1 1 1 1 1 1 1 1 1 1 1
Supervisor - Crime Laboratory 1 1 1 1 1 1 1 1 1 1 1
Subtotal 7 7 7 7 7 6 7 7 7 7 7
Police Recruit (10)6 -6 3 8 5 8 8 8 8 8
Total Non-Bargaining 51 39 48 40 48 44 48 48 48 48 48
Bargaining
Sworn Officers
Chief 1 1 1 1 1 1 1 1 1 1 1
Captain 7 6 7 6 7 5 7 7 7 7 7
Division Chief 3 3 3 3 3 3 3 3 3 3 3
Lieutenant 13 7 13 7 13 6 13 13 13 13 13
Supervisory Sergeant 30 26 30 29 30 26 30 30 30 30 30
Investigator 37 38 37 34 37 38 37 37 37 37 37
Patrolman 1st Class (5), (7), (8)126 136 129 142 124 134 124 124 124 124 124
Patrolman 2nd Class 17 11 17 6 17 10 17 17 17 17 17
Total Sworn Officers 234 228 237 228 232 223 232 232 232 232 232
(1) 2020: Title Changes – change one Business Analyst to Business Analyst-Senior and change one Business Analyst to Design Specialist
(2) 2020: Title Change – Deputy Chief Technology Officer changed to Manager - Operations
(3) 2022: Add 2 Positions – one additional Specialist of Services and one additional 311 Customer Service Liaison
(4) 2022: Title Change – change one Applications Developer I to Applications Developer II NOTE: Budget was approved but not title change
106
Staffing Summary (Full-Time Positions Only)
Police Department
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Teamsters
Police Facility Operations Technician I (12)2 2 2 2 2 2 1 1 1 1 1
Police Facility Operations Technician II (12)------1 1 1 1 1
Police Facility Operations Technician III 1 1 1 1 1 1 1 1 1 1 1
Maintenance Personnel 3 3 3 3 3 3 3 3 3 3 3
Total Bargaining 237 231 240 231 235 226 235 235 235 235 235
Total Full-Time Positions 288 270 288 271 283 270 283 283 283 283 283
Explaination of Staffing Changes:
Fire Department
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Non-Bargaining
Fire Department Admin
Administrative Assistant I (1)1 1 -1 -1 -----
Administrative Assistant II (1)--1 -1 -1 1 1 1 1
Financial Specialist II - 1 - - - - - - - - -
Financial Specialist III 1 1 1 1 1 1 1 1 1 1 1
Preventative Maintenance Coordinator I (4)1 1 1 1 1 1 -----
Preventative Maint Coordinator II (4) ------1 1 1 1 1
Subtotal 3 4 3 3 3 3 3 3 3 3 3
Emergency Medical Services Billing
Accounting Clerk IV / EMS Billing Specialist 3 3 3 3 3 3 3 3 3 3 3
Financial Specialist II 1 - 1 1 1 1 1 1 1 1 1
Subtotal 4 3 4 4 4 4 4 4 4 4 4
Fire Recruit 6 10 6 - 6 8 6 6 6 6 6
Total Non-Bargaining 13 17 13 7 13 15 13 13 13 13 13
Bargaining
Chief 1 1 1 1 1 1 1 1 1 1 1
Assistant Chief 5 3 5 5 5 5 5 5 5 5 5
Battalion Chief 6 6 6 6 6 6 6 6 6 6 6
Captain 54 60 54 58 54 56 54 54 54 54 54
Inspector 3 1 3 3 3 4 3 3 3 3 3
Arson Investigator 3 - 3 - 3 - 3 3 3 3 3
Instructor 2 - 2 1 2 1 2 2 2 2 2
Pump Engineer 48 47 48 46 48 47 48 48 48 48 48
Firefighter 1st Class (2)83 81 82 77 82 75 82 82 82 82 82
Firefighter 2nd Class (2)39 38 37 39 37 47 37 37 37 37 37
Firefighter 3rd Class 8 6 8 10 8 - 8 8 8 8 8
Paramedic Lieutenant 5 5 5 4 5 4 5 5 5 5 5
Community Para-Medicine (3)1 -2 -2 -2 2 2 2 2
Total Bargaining 258 248 256 250 256 246 256 256 256 256 256
Total Full-Time Positions 271 265 269 257 269 261 269 269 269 269 269
Explaination of Staffing Changes:
(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) 2019: Reduce 6 Positions – budget reduction of sworn officers to better reflect current staffing levels.
(6) 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.
(7) 2020: Add 3 Positions – additional sworn officers
(8) 2021: Reduce 8 Positions – eliminate two Records Specialists | eliminate five 1st Class Patrolmen | eliminate one Director of Civilian Services
(9) 2021: Add 1 Position – Crime Resource Specialist
(10) 2021: Add 2 Positions – Police Recruit
(11) 2022: Title Change – from Assistant Director of Civilian Services to Records Supervisor and from Customer Service Coordinator to Shift Lead NOTE: Budget was approved but not title change
(12) 2022: Transfer 1 Position – from Police Facility Operations Technician I to Police Facility Operations Technician II
(1) 2020: Title Change – Administrative Assistant I promoted to Administrative Assistant II
(2) 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.
(3) 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.
(4) 2022: Transfer 1 Position – from Preventative Maintenance Coordinator I to Preventative Maintenance Coordinator II NOTE: Budget was approved but not title change
107
Staffing Summary (Full-Time Positions Only)
Department of Community Investment (DCI)
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Community Investment
Non-Bargaining
Administrative Assistant II 2 2 2 2 2 2 2 2 2 2 2
Assistant Director of Business Development (5)---1 1 1 1 1 1 1 1
Assistant Director of Opportunity (11) ------1 1 1 1 1
Business Development Specialist 1 1 1 1 1 1 1 1 1 1 1
Business & Resource Specialist (6), (10), (12) ---1 2 1 1 1 1 1 1
Chief Planner (13)1 1 1 1 1 1 1 1 1 1 1
Deputy Director of Community Investment (11) ------1 1 1 1 1
Director of Growth & Opportunity (12) 1 1 1 1 1 -1 1 1 1 1
Director of Engagement & Economic Empowerment 1 1 1 1 1 1 1 1 1 1 1
Director of Neighborhood Health & Housing (12)1 1 1 1 1 1 1 1 1 1 1
Project Manager-Engage & Econ. Empowerment (12)1 1 1 1 1 1 1 1 1 1 1
Engagement Specialist 1 1 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1 1 1 1 1 1
Executive Director of Community Investment 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist II 1 - 1 1 - - - - - - -
Financial Specialist III - 1 - - 1 1 1 1 1 1 1
Historic Preservation Administrator 1 1 1 1 1 1 1 1 1 1 1
Historic Preservation Specialist 1 1 1 1 1 - 1 1 1 1 1
Housing Counselor 1 1 1 1 1 1 1 1 1 1 1
Neighborhood Program Specialist - Lead (7), (12)----1 -1 1 1 1 1
Licensing & Registration Administrator 1 1 1 1 1 1 1 1 1 1 1
Manager - Business Development (5)2 1 2 1 1 2 1 1 1 1 1
Manager - Credit & Finance (11) ------1 1 1 1 1
Manager - Neighborhood Housing Develop. (11) ------1 1 1 1 1
Manager - Neighborhood Housing Programs (11) ------1 1 1 1 1
Manager - Neighborhood Grants 1 1 1 1 1 1 1 1 1 1 1
Manager - Property Development 1 1 1 1 1 - 1 1 1 1 1
Manager - Workforce Coordinator (11) ------1 1 1 1 1
Neighborhood Grant Specialist (11) ------1 1 1 1 1
Neighborhood Program Specialist (11) 1 1 1 1 1 1 2 2 2 2 2
Principal Planner 2 2 2 2 1 1 1 1 1 1 1
Property Development Analyst 1 1 1 1 - - - - - - -
Property Inspector (11) 1 1 1 1 1 1 2 2 2 2 2
Senior Planner 1 1 1 1 3 3 3 3 3 3 3
Zoning Administrator 1 1 1 1 1 1 1 1 1 1 1
Zoning Specialist 1 2 1 1 1 1 1 1 1 1 1
Total Community Investment 28 28 28 29 31 27 39 39 39 39 39
Office of Sustainability
Non-Bargaining
Director of Office of Sustainability (8)----1 1 1 1 1 1 1
Manager Operations - AmeriCorps (8), (10)----1 ------
Program Director - AmeriCorps (8), (9)----1 1 -----
Project Manager - Sustainability (9) ------1 1 1 1 1
Total Office of Sustainability - - - - 3 2 2 2 2 2 2
Neighborhood Services
Non-Bargaining
Administrative Assistant I 3 2 2 2 2 2 2 2 2 2 2
Chief Code Inspector - 1 - - 1 1 1 1 1 1 1
Chief Neigborhoods Officer (4), (12) 1 1 1 1 1 1 1 1 1 1 1
Code Inspector 6 5 8 8 7 6 7 7 7 7 7
Code Inspector - Senior (2)2 2 2 2 2 2 2 2 2 2 2
Code Inspector - Rental License Inspection 2 2 2 2 2 1 2 2 2 2 2
Dir. of Neighborhood Svcs. & Enforcement (4),(12)1 -1 1 1 1 1 1 1 1 1
Executive Administrative Assistant 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 1 1 1 1 1 1 1 1 1
Hearing Secretary 1 1 1 1 1 1 1 1 1 1 1
Neighborhood Program Specialist (2), (12) -1 1 1 1 1 1 1 1 1 1
Operations Analyst (Code) (10)1 1 1 1 1 1 -----
Superintendent IV 1 1 1 1 1 1 1 1 1 1 1
Subtotal 20 19 22 22 22 20 21 21 21 21 21
Bargaining
Driver 1 1 1 1 1 1 1 1 1 1 1
Operator III 2 2 2 2 2 2 2 2 2 2 2
Subtotal 3 3 3 3 3 3 3 3 3 3 3
Total Neighborhood Services 23 22 25 25 25 23 24 24 24 24 24
108
Staffing Summary (Full-Time Positions Only)
Department of Community Investment (DCI)
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Animal Resource Center (1)
Non-Bargaining
Animal Welfare Assistant 3 3 3 3 3 3 3 3 3 3 3
Animal Welfare Officer 4 4 4 4 4 4 4 4 4 4 4
Manager - Animal Resource Center 1 1 1 1 1 1 1 1 1 1 1
Manager - Assistant Animal Resource Center 1 1 1 1 1 1 1 1 1 1 1
Total Animal Resource Center 9 9 9 9 9 9 9 9 9 9 9
Building Department
Non-Bargaining
Administrative Assistant I (9)3 1 3 3 2 2 1 1 1 1 1
Assistant Manager - Customer Service (3), (9)--1 1 2 1 3 3 3 3 3
Building Commissioner 1 1 1 1 1 1 1 1 1 1 1
Building Inspector 5 6 5 6 5 6 5 5 5 5 5
Chief Building Inspector 1 1 1 1 1 1 1 1 1 1 1
Commercial Combination Inspector 2 1 2 1 2 1 2 2 2 2 2
Deputy Building Commissioner 1 1 1 1 1 - 1 1 1 1 1
Executive Assistant (3)--1 1 -1 -----
Financial Specialist Senior - - - - 1 - 1 1 1 1 1
Permitting & License Compliance Specialist (7)----1 -1 1 1 1 1
Secretary V (3)2 2 ---------
Total Building Department 15 13 15 15 16 13 16 16 16 16 16
Total Full-Time Positions 75 72 77 78 84 74 90 90 90 90 90
Explaination of Staffing Changes:
Venues, Parks & Arts
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Parks Administration
Non-Bargaining
Deputy Director of Venues, Parks & Arts 1 1 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1 1 1 1 1 1
Executive Director Venues, Parks & Arts 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist II (9)1 1 1 --------
Financial Specialist III - - - 1 - 1 - - - - -
Financial Specialist IV 2 2 2 1 2 1 2 2 2 2 2
Manager - Office (18)1 1 1 1 1 1 -----
Total Parks Administration 7 7 7 6 6 6 5 5 5 5 5
(1) 2020: Title Changes – South Bend Animal Shelter renamed South Bend Animal Resource Center (SBARC) and positions retitled
• Manager - Assistant Animal Shelter changed to Manager - Assistant Animal Resource Center
• Manager - Animal Shelter changed to Manager - Animal Resource Center
• Animal Control Officer changed to Animal Welfare Officer
• Animal Control Assistant changed to Animal Welfare Assistant
(2) 2020: Add 2 Positions – additional positions for the Rental Safety Verification Program (RSVP)
(3) 2020: Transfer 2 Positions – one Secretary V changed to Assistant Manager-Customer Service and one Secretary V changed to Executive Assistant
(4) 2021: Title Change – Director of Code Enforcement changed to Director of Neighborhoods
(4) 2021: Title Change – Deputy Director of Code Enforcement changed to Director of Code Enforcement Services
(5) 2021: Title Change – change one Manager - Business Development to Assistant Director of Business Development
(6) 2021: 2 New Positions – Business Development Specialist II – positions would be fully reimbursed through administrative funds granted by the EDA in association with the new $7M Revolving Loan
Fund (RLF) Grant.
(7) 2021: Add 2 Positions – Permitting & License Compliance Specialist and Lead Grant Administrator
(8) 2021: Transfer 3 Positions – Office of Sustainability and AmeriCorps Grant Program moved from Department of Public Works to Department of Community Investment
(9) 2022: Transfer 2 Positions – change Program Director - AmeriCorps to Project Manager - Sustainability NOTE: Budget was approved but not title change, promote one Administrative Assistant I
to Assistant Manager - Customer Service
(10) 2022: Eliminate 3 Positions – Business Development Specialist II, Manager Operations - AmeriCorps, and Operations Analyst (Code)
(11) 2022: Add 9 Positions – one additional Property Inspector , one additional Neighborhood Program Specialist , one new Assistant Director of Opportunity , one new Deputy Director of Community Investment , one
new Manager - Credit & Finance , one new Manager - Neighborhood Housing Development , one new Manager - Neighborhood Housing Programs , one new Manager - Workforce Coordinator , one new Neighborhood
Grant Specialist NOTE: Budget was approved but not additional positions
(12) 2022: Title Changes – restructure Department of Community Investment NOTE: Budget was approved but not title changes
• Business Development Specialist II changed to Business & Resource Specialist
• Director of Planning changed to Chief Planner
• Director of Business Development changed to Director of Growth & Opportunity
• Director of Neighborhood Development changed to Director of Neighborhood Health & Housing
• Lead Grant Administrator changed to Neighborhood Program Specialist - Lead
• Economic Empowerment Specialist changed to Project Manager - Engagement & Economic Empowerment
• Program Coordinator changed to Neighborhood Program Specialist
• Director of Code Enforcement Services changed to Director of Neighborhood Services & Enforcement
• Director of Neighborhoods changed to Chief Neighborhoods Officer
109
Staffing Summary (Full-Time Positions Only)
Venues, Parks & Arts
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Park Maintenance
Non-Bargaining
Administrative Assistant I - - 1 1 - - - - - - -
Director of Facilities & Grounds 1 1 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 - 1 1 1 1 1 1 1 1
Foreman IV 2 1 - 1 - - - - - - -
Foreman V 1 - 1 - 1 1 1 1 1 1 1
Horticulturist Tech (1)-1 1 1 1 1 1 1 1 1 1
Manager - Facilities 1 2 2 2 2 2 2 2 2 2 2
Manager - Operations - Forester 1 1 1 1 1 1 1 1 1 1 1
Manager - Park Grounds Manager (1)2 2 3 2 2 1 2 2 2 2 2
Manager - Public Construction (2)--1 1 1 1 1 1 1 1 1
Project Manager (2)1 1 ---------
Superintendent III 2 3 1 3 2 3 2 2 2 2 2
Superintendent V - - 1 - 1 - 1 1 1 1 1
Subtotal 12 13 13 14 13 12 13 13 13 13 13
Bargaining
Arborist I 3 3 3 3 3 3 3 3 3 3 3
Arborist II 2 2 2 2 2 2 2 2 2 2 2
Arborist-Weed Control 1 1 1 1 1 1 1 1 1 1 1
Athletic Field Maintenance 1 1 1 1 1 1 1 1 1 1 1
Building & Structure Maint I 1 1 1 1 1 1 1 1 1 1 1
Building & Structure Maint II 1 1 1 2 1 2 1 1 1 1 1
Construction Maintenance Carpenter II 1 1 1 1 1 1 1 1 1 1 1
Construction Maintenance Carpenter III 1 1 1 1 1 1 1 1 1 1 1
Construction Maintenance Mason 1 1 1 1 1 1 1 1 1 1 1
Equipment Operator II 2 2 2 2 2 2 2 2 2 2 2
General Laborer-Park Maintenance (13)1 1 1 1 1 1 -----
Group Leader (16)6 7 6 7 7 7 8 8 8 8 8
Head Custodian (13)4 4 4 4 4 4 -----
Heavy Equipment Operator I 1 1 1 1 1 1 1 1 1 1 1
Job Leader 2 2 2 2 2 2 2 2 2 2 2
Job Leader - Mower Shop 1 1 1 1 1 1 1 1 1 1 1
Mechanic IV 1 1 1 1 1 1 1 1 1 1 1
Operator I 1 1 1 - 1 1 1 1 1 1 1
Painter IV 1 1 1 1 1 1 1 1 1 1 1
Plumber IV-Park 2 1 1 1 1 1 1 1 1 1 1
Subtotal 34 34 33 34 34 35 30 30 30 30 30
Total Parks Maintenance 46 47 46 48 47 47 43 43 43 43 43
Golf Courses
Non-Bargaining
Club Pro Municipal Golf Course 1 1 1 1 1 1 1 1 1 1 1
Director of Golf Operations 1 1 1 1 1 1 1 1 1 1 1
Foreman V 1 1 1 1 1 1 1 1 1 1 1
Manager - Marketing (14)------1 1 1 1 1
Program Coordinator 1 1 1 1 1 1 1 1 1 1 1
Superintendent V 2 2 2 2 2 2 2 2 2 2 2
Subtotal 6 6 6 6 6 6 7 7 7 7 7
Bargaining
Mechanic IV 2 2 2 2 2 2 2 2 2 2 2
Total Golf Courses 8 8 8 8 8 8 9 9 9 9 9
Recreation
Non-Bargaining
Assistant Director of Recreation (7)1 1 1 1 -------
Director of Recreation (7), (15)1 1 1 1 2 2 1 1 1 1 1
Manager - Aquatics (7)----1 1 1 1 1 1 1
Manager - Athletic (6)1 1 1 1 1 1 1 1 1 1 1
Manager - Center (6), (7), (15)3 3 3 3 6 6 2 2 2 2 2
Manager - Office (18)------1 1 1 1 1
Manager - Special Events (7),(15)----1 1 -----
Manager - Youth Employment (3), (6), (15)--1 1 1 1 -----
Naturalist (9)1 1 1 --------
Program Coordinator - Recreation (7), (15)7 7 7 7 6 6 1 1 1 1 1
Supervisor - Administrative Assistant (9)1 1 1 1 -------
Supervisor - Assistant Program (8)2 2 2 1 -------
Supervisor - Fitness (7),(9)2 2 2 2 -------
Supervisor - Program (7)2 2 2 2 -------
Supervisor - Rum Village Park (7)1 1 1 --------
Supervisor - Special Events - 1 - - - - - - - - -
Subtotal 22 23 23 20 18 18 7 7 7 7 7
110
Staffing Summary (Full-Time Positions Only)
Venues, Parks & Arts
2021 2022
2019 12/31/19 2020 12/31/20 Amended 6/30/21 Adopted Forecast
Position Titles by Division Budget Actual Budget Actual Budget Actual Budget 2023 2024 2025 2026
Bargaining
General Laborer-Park Maintenance (13)------1 1 1 1 1
Head Custodian (13)------2 2 2 2 2
Subtotal - - - - - - 3 3 3 3 3
Total Recreation 22 23 23 20 18 18 10 10 10 10 10
Community Programming (15)
Non-Bargaining
Director of Recreation - - - - - - 1 1 1 1 1
Manager - Center - - - - - - 4 4 4 4 4
Manager - Special Events (15)------1 1 1 1 1
Manager - Youth Employment - - - - - - 1 1 1 1 1
Program Coordinator - Recreation - - - - - - 5 5 5 5 5
Subtotal - - - - - - 12 12 12 12 12
Bargaining
Head Custodian (13)------2 2 2 2 2
Total Community Programming - - - - - - 14 14 14 14 14
Development & Promotions
Non-Bargaining
Communications Coordinator 1 - - - - - - - - - -
Director of Development (VPA)1 1 1 1 1 1 1 1 1 1 1
Director of Experience (VPA) (9)1 -1 --------
Graphic Designer (10)2 -3 3 -------
Manager - Interactive Marketing (10)1 -1 1 -------
Manager - Marketing (10), (11), (14)1 5 1 1 4 4 3 3 3 3 3
Manager - Special Events (10)1 -1 1 -------
Program Coordinator (10)1 -1 --------
Project Manager 1 1 1 1 1 1 1 1 1 1 1
Supervisor - Special Events (10)-1 --1 1 1 1 1 1 1
Volunteer Coordinator 1 1 1 1 1 1 1 1 1 1 1
Total Development & Promotions 11 9 11 9 8 8 7 7 7 7 7
Morris Performing Arts Center
Non-Bargaining
Custodian (17)1 2 1 -1 ------
Director of Booking & Event Services 1 1 1 1 1 1 1 1 1 1 1
Director of Box Office & Event Services - Venues 1 1 1 1 1 1 1 1 1 1 1
Event Service Technician II (4)--1 1 1 1 1 1 1 1 1
Manager - Assistant Facility Operations (12)----1 1 1 1 1 1 1
Manager - Facility Operations (MPAC)1 1 1 1 1 1 1 1 1 1 1
Manager - Marketing (11)----1 1 1 1 1 1 1
Manager - Operations 1 1 1 1 1 1 1 1 1 1 1
Manager - Production 1 1 1 1 1 1 1 1 1 1 1
Manager I - Assistant Box Office (9)1 -1 --------
Manager II - Assistant Box Office 1 1 1 1 1 1 1 1 1 1 1
Total Morris Performing Arts Center 8 8 9 7 10 9 9 9 9 9 9
Palais Royale Ballroom
Non-Bargaining
Administrative Assistant I (9)1 1 1 1 -------
Event Service Technician I (4)1 1 ---------
Manager - Assistant Facility Operations (12)1 1 1 1 -------
Total Palais Royale Ballroom 3 3 2 2 - - - - - - -
Century Center
Non-Bargaining
Custodian (5)--1 1 1 1 1 1 1 1 1
Director of Operations - Venues 1 1 1 1 1 1 1 1 1 1 1
Event Service Technician II (5)1 ----------
Financial Specialist Senior (9)1 -1 --------
General Manager - Venues 1 1 1 1 1 1 1 1 1 1 1
Maintenance Technician 2 2 2 2 2 2 2 2 2 2 2
Security Guard 2 2 2 - 2 - 2 2 2 2 2
Total Century Center 8 6 8 5 7 5 7 7 7 7 7
Total Full-Time Positions 113 111 114 105 104 101 104 104 104 104 104
111
Staffing Summary (Full-Time Positions Only)
Venues, Parks & Arts
Explaination of Staffing Changes:
Total Full-Time Positions (All Departments)1,151 1,098 1,158 1,103 1,151 1,083 1,162 1,162 1,162 1,162 1,162
(1) 2020: Add 2 Positions – additional Manager - Park Grounds and Horticulturist Tech
(2) 2020: Title Change – Project Manager promoted to Manager-Public Construction
(3) 2020: Add 1 New Position – Youth Engagement Coordinator : this position will oversee the Youth Employment Program and its expansion.
(4) 2020: Transfer 1 Positions – Event Service Technician I transferred from Palais to Morris and promoted to Event Service Technician II
(5) 2020: Title Change – Event Service Technician II changed to Custodian
(6) 2021: Title Changes – Recreation Division
• Youth Engagement Coordinator changed to Manager - Youth Employment
• Supervisor - Athletic changed to Manager - Athletic
• Supervisor - Center changed to Manager - Center
(7) 2021: Transfer 5 Positions – Within Recreation Division
• one Assistant Director of Recreation changed to Director of Recreation
• one Supervisor - Fitness changed to Manager - Aquatics
• two Supervisor - Program changed to Manager - Center
• one Supervisor - Rum Village Park changed to Manager - Center
• one Program Coordinator changed to Manager - Special Events
(8) 2021: Transfer 2 Positions – move Supervisor - Assistant Program (Recreation) to Community Initiatives Division (in the General Fund) and change to Violence Prevention Coordinator II
(9) 2021: Eliminate 8 Positions – one Financial Specialist II (Parks Administration), one Naturalist (Recreation), one Supervisor - Administrative Assistant (Recreation), one Supervisor - Fitness (Recreation), one
Manager I - Assistant Box Office (Morris), one Administrative Assistant I (Palais), one Director of Experience (VPA) (Marketing & Events), one Financial Specialist Senior (Century Center)
(10) 2021: Title Changes – Development & Promotions Restructure
(11) 2021: Transfer 1 Position – move Manager - Marketing from Development & Promotions Division to Morris Performing Arts Center
(12) 2021: Transfer 1 Position – move Manager - Assistant Facility Operations from Palais Royale to Morris Performing Arts Center
(13) 2022: Transfer 5 Positions – from Park Maintenance to Recreation and Community Programming: one General Laborer-Park Maintenance and four Head Custodian
(14) 2022: Transfer 1 Position – move Manager - Marketing from Development & Promotions to Golf Courses
(15) 2022: Transfer 11 Positions – move from Recreation to new Community Programming Division: one Director of Recreation, four Manager - Center, one Manager - Youth Employment, five Program
Coordinator - Recreation, one Manager - Special Events
(16) 2022: Add 1 Position – one additional Group Leader
(17) 2022: Eliminate 1 Position – Custodian
(18) 2022: Transfer 1 Position – move Manager - Office from Parks Administration to Recreation
112
City of South Bend, Indiana 2022 Budget
DEPARTMENTAL INFORMATION
113
City of South Bend, Indiana 2022 Budget
Departmental Summaries
For the purposes of simplifying and presenting financial information in this budget, the City is organized into six
departments as follows:
1) General Government: Includes the Mayor’s Office, City Clerk’s Office, Common Council, Controller’s Office,
Legal Department, Human Resources, Department of Innovation & Technology, Central Services, Office of
Diversity & Inclusion, Human Rights Commission, and employee benefits/insurance.
2) Public Works: Includes Water Works, Wastewater, Solid Waste, Streets & Sewers, Organic Resources, and
Engineering.
3) Police Department
4) Fire Department
5) 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, the Century Center Convention Center, and the City owned parking garages.
6) 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, and the Neighborhoods
Division, which includes Code Enforcement, the Animal Resource Center, Rental Unit Inspection activities,
and the Neighborhood Enforcement Action Team (NEAT).
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 2022 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”.
114
City of South Bend, Indiana 2022 Budget
General Government
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
General Fund 5,846,146 7,016,486 8,925,323 17,992,203 46,231,151 10,335,348 10,561,121 10,647,496 10,845,975 28,238,948 157%
Income Tax Funds 3,112,535 4,922,438 4,283,835 4,649,153 1,280,625 1,280,722 1,460,820 1,280,919 1,281,019 (3,368,528) -72%
Internal Service Funds 35,947,924 34,546,174 40,997,114 44,249,341 41,605,940 42,503,856 43,625,479 44,846,134 45,303,095 (2,643,401) -6%
Other Funds 3,007,497 3,293,790 2,889,953 12,973,297 3,523,130 2,088,906 1,315,676 1,320,892 1,333,266 (9,450,167) -73%
Total by Fund 47,914,102 49,778,888 57,096,225 79,863,994 92,640,846 56,208,832 56,963,097 58,095,441 58,763,355 12,776,852 16%
Expenditures by Activity
Mayor's Office 864,336 1,338,165 1,946,866 2,420,896 2,312,207 2,341,003 2,380,417 2,296,446 2,335,079 (108,689) -4%
City Clerk 498,306 512,958 665,083 668,839 694,547 709,012 726,582 741,310 755,145 25,708 4%
Common Council 536,158 483,761 693,909 737,921 724,311 754,411 774,232 790,526 808,843 (13,610) -2%
Administration & Finance 2,701,959 2,966,636 3,075,491 3,160,746 3,492,818 3,640,953 3,721,331 3,804,677 3,874,055 332,072 11%
Diversity & Inclusion - 254,986 568,390 730,014 611,073 616,175 626,568 635,012 643,561 (118,941) -16%
Human Rights 467,389 487,171 698,334 749,978 717,595 738,487 754,628 764,251 778,699 (32,383) -4%
Legal Department 1,177,385 1,299,029 1,557,916 1,559,166 1,695,716 1,751,408 1,799,109 1,837,723 1,877,666 136,550 9%
Innovation & Technology 7,395,648 8,189,710 9,519,908 11,664,497 10,021,555 9,519,196 9,604,451 9,794,768 9,657,574 (1,642,942) -14%
Central Services 8,021,063 7,246,925 8,845,286 8,879,109 8,819,060 9,061,814 9,213,084 9,316,270 9,439,152 (60,049) -1%
Liability Insurance 3,495,018 3,449,578 4,027,000 5,104,908 4,363,000 4,364,000 4,375,100 4,386,301 3,897,604 (741,908) -15%
Self-Funded Employee Benefits 16,931,251 15,822,352 18,863,502 19,090,248 18,724,831 19,558,846 20,432,844 21,348,795 22,308,765 (365,417) -2%
Debt Service 2,632,744 2,629,968 2,307,705 12,035,889 2,562,480 1,829,805 1,050,930 1,055,443 1,063,193 (9,473,409) -79%
Other 3,192,846 5,097,649 4,326,835 13,061,783 37,901,653 1,323,722 1,503,820 1,323,919 1,324,019 24,839,870 190%
Total by Activity 47,914,102 49,778,888 57,096,225 79,863,994 92,640,846 56,208,832 56,963,097 58,095,441 58,763,355 12,776,852 16%
Expenditures by Type
Personnel
Salaries & Wages 7,593,990 8,083,221 9,152,814 9,102,715 9,864,813 10,170,733 10,365,314 10,563,770 10,766,218 762,098 8%
Fringe Benefits 2,549,538 3,024,978 3,479,150 3,524,579 3,975,679 4,323,747 4,548,171 4,698,324 4,849,243 451,100 13%
Other Personnel Costs 14,783,377 13,915,753 16,569,430 16,517,296 16,430,759 17,224,665 18,057,752 18,931,973 19,849,378 (86,537) -1%
Total Personnel 24,926,906 25,023,953 29,201,394 29,144,590 30,271,251 31,719,145 32,971,237 34,194,067 35,464,839 1,126,662 4%
Supplies 4,971,789 4,307,468 5,539,249 6,015,469 4,992,210 4,962,674 5,012,362 5,060,181 5,109,589 (1,023,259) -17%
Services & Charges
Professional Services 4,791,447 5,033,208 4,061,342 5,819,168 3,950,367 3,880,684 3,870,688 3,877,552 3,905,342 (1,868,801) -32%
Printing & Advertising 74,446 82,048 124,270 196,672 138,660 113,241 108,399 109,271 109,951 (58,012) -29%
Utilities 63,160 53,701 64,468 66,968 64,468 65,873 67,341 68,831 70,294 (2,500) -4%
Repairs & Maintenance 3,868,473 3,929,630 4,899,181 6,349,166 5,412,913 4,976,971 5,009,988 5,208,641 5,361,202 (936,253) -15%
Insurance 2,643,451 2,427,062 2,577,318 3,387,318 2,902,318 2,926,964 2,952,003 2,977,442 3,003,288 (485,000) -14%
Education & Training 85,170 46,710 241,910 206,964 274,410 272,410 271,410 270,460 271,210 67,446 33%
Travel 67,447 11,606 91,260 52,291 102,760 92,730 93,505 93,686 93,972 50,469 97%
Grants & Subsidies 524,822 378,991 612,991 1,062,991 36,938,129 743,129 743,129 618,129 618,129 35,875,138 3375%
Other Services & Charges 843,358 919,959 1,790,665 1,928,952 1,704,419 1,708,055 1,890,107 1,711,524 1,212,458 (224,533) -12%
Debt Service Principal 2,611,101 2,904,997 2,828,468 3,167,948 3,146,471 2,506,329 1,703,028 1,665,243 1,345,000 (21,477) -1%
Debt Service Interest & Fees 514,368 441,041 385,318 688,664 553,719 459,467 418,952 389,385 358,193 (134,945) -20%
Total Services & Charges 16,087,245 16,228,955 17,677,191 22,927,102 55,188,634 17,745,853 17,128,550 16,990,164 16,349,039 32,261,532 141%
Operating Expenditures 45,985,939 45,560,375 52,417,834 58,087,161 90,452,095 54,427,672 55,112,150 56,244,412 56,923,467 32,364,934 56%
Capital 650,553 1,100,388 68,500 2,918,718 63,000 15,000 60,000 40,000 - (2,855,718) -98%
Interfund
Interfund Allocations 1,277,610 1,018,150 1,659,891 1,659,891 1,742,723 1,766,160 1,790,947 1,811,029 1,839,888 82,832 5%
Interfund Transfers Out - 2,099,974 2,950,000 17,198,224 383,028 - - - - (16,815,196) -98%
Total Interfund 1,277,610 3,118,124 4,609,891 18,858,115 2,125,751 1,766,160 1,790,947 1,811,029 1,839,888 (16,732,364) -89%
Total Expenditures 47,914,102 49,778,888 57,096,225 79,863,994 92,640,846 56,208,832 56,963,097 58,095,441 58,763,355 12,776,852 16%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The General Government budget summary includes the Mayor's Office, the City Clerk's Office, the Common Council, the Controller's Office, Legal Department, Department of Innovation &
Technology, Central Services, Office of Diversity & Inclusion, Human Rights, 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 Innovation & Technology department includes the operations of the City's
311 Call Center.
The Mayor's Office, City Clerk's Office, Common Council, 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. Human Rights is partially funded by property taxes in the General Fund but also receives funding from HUD and EEOC grants tracked in the Human Rights Grant Fund.
Refer to individual fund budgets in the "Fund Information" section for more information.
Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 101, 217, 222, 224, 226, 258, 279, 404, 407, 408, 711, 713, 714, and 755 --- does not include interfund transfers or interfund allocations between these funds
115
City of South Bend, Indiana 2022 Budget
General Government
2022 Objectives and Metrics
Transparency
2020 Actual 2021 Est. 2022 Goal
Metric 1: Number of transparency-related projects and dashboards published to the public 5 7 8
Metric 2: Number of datasets automated to the Open Data Portal 2 4 6
Financial Strength
2020 Actual 2021 Est. 2022 Goal
Metric 1: Average Days Cash on Hand – General Fund and Income Tax Funds 273 days 322 days > 230 days
Metric 2: Debt to Assets Ratio 54.5% 52.0% < 50%
Talent
2020 Actual 2021 Est. 2022 Goal
Metric 1: Percentage of employees participating in the City’s wellness program.N/A N/A > 95%
Metric 2: Utilization of volunteer time off N/A 110 hours 150 hours
Opportunity
2020 Actual 2021 Est. 2022 Goal
Metric 1: Percentage of procurement dollars spent with MWBE firms 3.995% 2.626% > 6.000%
Downtown South Bend
• Objective: Ensure that the City is financially sustainable in the long-term
• Objective: Develop/implement innovative programs to build positive workplace culture.
• Objective: Expand opportunities for small and minority/woman-owned businesses to secure City procurement contracts
• Objective: Innovation, transparency, and civic engagement are the bedrock of the City’s efforts to improve residents’ lives in South Bend. As stewards of the public trust, the City
strives to continuously provide easier access to useful data about our operations.
As internal service departments, many of the goals listed below span across all strategic priorities of the City. Operational Departments (presented in the next several pages) have goals
tied to specific City priorities
116
City of South Bend, Indiana 2022 Budget
Department of Public Works
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
General Fund 2,724,221 2,879,656 3,303,257 3,516,584 3,435,362 3,539,439 3,620,671 3,690,869 3,762,579 (81,222) -2%
Motor Vehicle Highway Fund 10,712,111 10,585,837 11,326,927 15,099,799 14,490,264 13,902,471 14,053,965 14,264,371 14,556,209 (609,535) -4%
Income Tax Funds 2,422,835 1,637,628 1,845,820 1,990,643 1,727,536 1,756,887 1,786,825 1,817,362 1,848,509 (263,107) -13%
Utilities Funds 63,336,727 64,552,761 67,569,609 101,005,832 83,680,466 72,715,125 73,623,898 74,501,658 69,555,632 (17,325,366) -17%
Bond Capital - - - 7,601,026 - - - - - (7,601,026) -100%
Other Funds 5,777,468 5,248,508 3,312,628 7,369,171 5,506,774 3,792,277 2,892,787 2,758,305 2,748,831 (1,862,397) -25%
Total by Fund 84,973,362 84,904,390 87,358,241 136,583,056 108,840,402 95,706,199 95,978,146 97,032,565 92,471,760 (27,742,654) -20%
Expenditures by Activity
Engineering 2,724,221 2,879,656 3,303,257 3,516,584 3,435,362 3,539,439 3,620,671 3,690,869 3,762,579 (81,222) -2%
Streets/Traffic & Lighting 10,712,111 10,585,837 11,326,927 15,099,799 14,490,264 13,902,471 14,053,965 14,264,371 14,556,209 (609,535) -4%
Solid Waste 5,328,830 6,088,540 6,298,500 7,935,677 8,223,101 8,213,866 8,093,850 8,651,779 8,046,358 287,424 4%
Water Works 19,337,028 17,198,440 20,005,580 25,056,976 27,649,022 21,706,559 22,200,578 22,829,721 21,558,394 2,592,046 10%
Wastewater 28,625,869 30,898,049 28,373,467 48,793,941 34,654,334 29,691,075 30,085,663 29,870,623 26,869,448 (14,139,607) -29%
Sewers 8,133,451 8,704,998 10,399,092 14,781,178 10,174,940 10,480,521 10,636,807 10,784,477 11,165,345 (4,606,238) -31%
Organic Resources 1,581,162 1,558,413 1,468,970 2,648,465 1,955,069 1,599,104 1,583,001 1,341,058 1,716,087 (693,396) -26%
Street Capital Projects 5,629,637 5,097,902 3,195,000 14,817,383 5,370,000 3,655,000 2,755,000 2,620,000 2,610,000 (9,447,383) -64%
Storm Sewer 330,386 104,322 1,024,000 1,789,594 1,024,000 1,024,000 1,024,000 1,024,000 200,000 (765,594) -43%
Other 2,570,667 1,788,233 1,963,448 2,143,457 1,864,310 1,894,164 1,924,612 1,955,667 1,987,340 (279,147) -13%
Total by Activity 84,973,362 84,904,390 87,358,241 136,583,056 108,840,402 95,706,199 95,978,146 97,032,565 92,471,760 (27,742,654) -20%
Expenditures by Type
Personnel
Salaries & Wages 13,685,864 14,045,028 15,455,355 15,386,778 16,580,707 16,883,004 17,189,294 17,496,070 17,808,966 1,193,929 8%
Fringe Benefits 5,132,192 5,794,187 6,196,974 6,222,651 7,143,926 7,709,485 8,105,463 8,367,372 8,630,496 921,275 15%
Total Personnel 18,818,056 19,839,215 21,652,329 21,609,429 23,724,633 24,592,489 25,294,757 25,863,442 26,439,462 2,115,204 10%
Supplies 6,242,034 5,621,479 6,904,368 7,308,347 7,251,250 7,273,632 6,790,499 6,911,606 7,037,101 (57,097) -1%
Services & Charges
Professional Services 3,959,071 2,545,088 3,951,036 7,471,280 5,646,560 3,316,791 3,155,417 3,160,449 3,166,902 (1,824,720) -24%
Printing & Advertising 5,204 5,628 37,748 33,700 34,136 34,065 33,959 34,206 34,453 436 1%
Utilities 3,755,140 3,400,544 3,770,911 3,709,951 3,667,648 3,734,504 3,802,694 3,872,252 3,943,198 (42,303) -1%
Repairs & Maintenance 7,424,512 7,823,003 7,780,702 11,168,457 8,833,100 7,828,445 8,035,907 8,250,837 8,423,596 (2,335,357) -21%
Education & Training 46,980 37,844 130,175 111,935 120,175 110,829 111,496 112,175 112,868 8,240 7%
Travel 26,736 14,928 96,900 71,921 86,900 87,275 85,908 86,298 86,696 14,979 21%
Other Services & Charges 7,124,609 7,090,826 7,415,887 10,461,650 6,951,744 7,232,630 6,591,974 7,128,383 7,270,199 (3,509,906) -34%
Debt Service Principal 11,267,039 15,219,277 9,792,761 24,103,086 13,219,138 12,933,289 13,960,050 13,806,776 10,709,842 (10,883,948) -45%
Debt Service Interest & Fees 2,809,965 2,503,349 2,062,370 2,432,230 3,246,504 3,025,330 3,144,470 2,878,111 2,566,444 814,274 33%
Total Services & Charges 36,419,254 38,640,487 35,038,490 59,564,210 41,805,905 38,303,158 38,921,875 39,329,486 36,314,198 (17,758,305) -30%
Operating Expenditures 61,479,344 64,101,181 63,595,187 88,481,986 72,781,788 70,169,279 71,007,130 72,104,534 69,790,761 (15,700,198) -18%
Capital 9,952,039 7,454,492 9,552,000 33,890,015 21,934,000 11,195,000 10,501,000 10,349,000 7,993,000 (11,956,015) -35%
Interfund
Interfund Allocations 7,200,989 7,126,927 8,056,733 8,056,733 8,045,289 8,262,595 8,390,691 8,499,706 8,608,674 (11,444) 0%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Total Interfund 13,541,979 13,348,718 14,211,054 14,211,054 14,124,614 14,341,920 14,470,016 14,579,031 14,687,999 (86,440) -1%
Total Expenditures 84,973,362 84,904,390 87,358,241 136,583,056 108,840,402 95,706,199 95,978,146 97,032,565 92,471,760 (27,742,654) -20%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Public Works builds the foundation for a thriving city by providing essential services and developing sustainable assets and infrastructure, enhancing the community's quality of life.
The following divisions operate under the Department of Public Works: 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. | Streets repairs and maintains 2,200 lane miles of road surface in the city limits. Traffic &
Lighting (a function of the Streets division) repairs and replaces traffic signs, signals, and city-owned streetlights. | Solid Waste provides weekly trash collection service to South Bend residents. |
Water Works provides water service to South Bend residents. Water Works solely utilizes groundwater to serve more than 112,000 customers. There are nine well fields which can produce water to be
treated before making its way to homes and businesses via 550+ miles of water main. Water Works staff regularly conducts thorough testing on the groundwater before, during and after treatment, as
well as throughout the distribution system. Water being distributed meets or exceeds all drinking water regulations. | Wastewater facilitates the collection, treatment, and disposal of wastewater. It is
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 oversees the repair and maintenance of sanitary sewer and storm drains. | Organic Resources recycles collected yard waste, leaves, and brush for compost and mulch products.
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 street maintenance, traffic & lighting, and the Engineering division (which is accounted for in the General Fund).
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.
- Refer to individual fund budgets in the "Fund Information" section for more information.
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 --- does not include interfund transfers or
interfund allocations between these funds
117
City of South Bend, Indiana 2022 Budget
Department of Public Works
2022 Objectives and Metrics
Utilities
2020 Actual 2021 Est. 2022 Goal
Metric 1: Maintain WWTP NPDES Permit parameters to 100% Compliance 100% 100% 100%
Metric 2: Maintain zero CSO dry weather overflows for Permit Compliance 1 0 0
Metric 3: Drinking Water Compliance 100% 100% 100%
Metric 4: Service Orders Completed on Time 97% 97% 90%
Streets & Sewers
2020 Actual 2021 Est. 2022 Goal
Metric 1: Lane Miles of paving completed 20.43 61.43 49.90
Metric 1: Lane Miles of cracksealing completed 33.50 80.00 70.00
Solid Waste
2020 Actual 2021 Est. 2022 Goal
Metric 1: Calls to 311 about missed trash pickups 4,477 2,178 < 3,000
Curb & Sidewalk Program
Wastewater Treatment Plant
• Objective: Maintain system of 1,300 travel lane miles of street, 700 miles of sewer, 2,400 streetlights and 160 traffic signals.
• Objective: Provide weekly trash collection on a designated trash date for all city residents
• Objective: Provide clean and safe drinking water, treat wastewater to protect the public and waterways, and develop and implement sustainable solutions.
118
City of South Bend, Indiana 2022 Budget
Police Department
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
General Fund 29,984,943 28,192,830 31,349,002 31,510,530 31,969,786 34,400,845 34,750,677 35,317,012 35,633,657 459,256 1%
Local Income Tax-Public Safety 4,114,929 4,619,654 4,737,560 4,737,560 6,344,523 4,735,009 5,014,585 5,158,620 5,294,382 1,606,963 34%
Other Income Tax Funds 4,476,750 5,102,755 5,088,827 8,242,069 3,151,972 3,120,838 1,658,730 1,613,821 1,148,893 (5,090,097) -62%
Cumulative Capital Develop.539,276 516,510 395,699 395,699 368,741 261,014 1,823,419 2,087,755 2,400,632 (26,958) -7%
Police Pension Fund 6,379,925 6,190,998 6,057,740 6,057,740 6,057,740 5,880,402 5,703,116 5,525,885 5,348,508 - 0%
Police Special Revenue Funds 523,256 605,613 524,250 850,274 460,750 407,250 406,250 406,250 392,000 (389,524) -46%
Total by Fund 46,019,079 45,228,360 48,153,078 51,793,871 48,353,512 48,805,357 49,356,776 50,109,342 50,218,071 (3,440,359) -7%
Expenditures by Activity
Police Department 36,821,143 35,518,503 38,249,528 41,886,346 41,227,771 41,841,967 42,545,688 43,499,443 43,774,968 (658,575) -2%
Police Crime Lab - 552,838 797,312 801,287 868,577 883,564 908,656 929,608 939,231 67,290 8%
PSAP (911 Call Center)2,818,011 2,966,021 3,048,498 3,048,498 199,424 199,424 199,316 154,406 155,364 (2,849,074) -93%
Police Pension 6,379,925 6,190,998 6,057,740 6,057,740 6,057,740 5,880,402 5,703,116 5,525,885 5,348,508 - 0%
Total by Activity 46,019,079 45,228,360 48,153,078 51,793,871 48,353,512 48,805,357 49,356,776 50,109,342 50,218,071 (3,440,359) -7%
Expenditures by Type
Personnel
Salaries & Wages 26,734,812 25,603,873 26,640,528 26,959,205 27,751,655 27,803,707 27,988,103 28,179,821 28,381,606 792,450 3%
Fringe Benefits 6,248,222 6,726,407 6,873,978 6,615,301 7,785,316 8,386,043 8,744,032 8,964,808 9,186,092 1,170,015 18%
Total Personnel 32,983,035 32,330,279 33,514,506 33,574,506 35,536,971 36,189,750 36,732,135 37,144,629 37,567,698 1,962,465 6%
Supplies 1,139,656 931,741 1,332,960 1,397,336 1,312,960 1,312,960 1,221,960 1,221,960 1,221,960 (84,376) -6%
Services & Charges
Professional Services 3,479,715 3,536,511 3,565,726 3,586,124 726,500 726,500 726,500 726,500 726,500 (2,859,624) -80%
Printing & Advertising - 3,288 24,721 87,464 24,721 24,100 23,840 24,216 24,586 (62,743) -72%
Utilities 185,066 170,952 174,408 199,565 174,408 177,557 180,768 184,043 187,384 (25,157) -13%
Repairs & Maintenance 906,259 871,987 980,199 906,932 980,199 980,199 980,199 980,199 980,199 73,267 8%
Education & Training 65,266 81,984 100,000 237,523 100,000 80,000 80,000 80,000 80,000 (137,523) -58%
Travel 43,043 22,294 52,250 49,751 52,250 30,750 30,750 30,750 30,750 2,499 5%
Grants & Subsidies 3,026 5,635 57,000 20,217 57,000 57,000 57,000 57,000 57,000 36,783 182%
Other Services & Charges 433,421 368,988 533,558 586,333 512,558 501,058 501,558 502,058 488,308 (73,775) -13%
Debt Service Principal 2,166,006 2,091,823 2,557,268 2,557,268 1,875,876 1,734,605 1,831,859 2,050,978 1,903,531 (681,392) -27%
Debt Service Interest & Fees 134,930 157,633 180,954 180,954 142,837 145,247 148,290 148,598 143,994 (38,117) -21%
Total Services & Charges 7,416,732 7,311,096 8,226,084 8,412,131 4,646,349 4,457,016 4,560,764 4,784,342 4,622,252 (3,765,782) -45%
Operating Expenditures 41,539,424 40,573,116 43,073,550 43,383,973 41,496,280 41,959,726 42,514,859 43,150,931 43,411,910 (1,887,693) -4%
Capital 146,384 954,726 67,500 3,397,871 1,507,000 1,507,000 1,507,000 1,507,000 1,507,000 (1,890,871) -56%
Interfund
Interfund Allocations 4,333,272 3,651,431 5,012,028 5,012,028 5,350,232 5,338,631 5,334,917 5,451,411 5,299,161 338,204 7%
Interfund Transfers Out - 49,087 - - - - - - - - -
Total Interfund 4,333,272 3,700,518 5,012,028 5,012,028 5,350,232 5,338,631 5,334,917 5,451,411 5,299,161 338,204 7%
Total Expenditures 46,019,079 45,228,360 48,153,078 51,793,871 48,353,512 48,805,357 49,356,776 50,109,342 50,218,071 (3,440,359) -7%
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 --- does not include interfund transfers or interfund allocations between these funds
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.
The majority of the operations of the Police department (including the salaries of 232 sworn officers and civilian staff members, as well as all non-labor operating expenditures) are financed out of the
General Fund, funded primarily through property taxes. In addition to the General Fund, a portion of sworn police officer wages are supported by the Local Income Tax Public Safety Fund (#249).
The Police Department collects a small amount of revenue from fines for ordinance violations including false alarms, noise ordinance violations, and curfew violations. The Department receives
reimbursement for officers working at various events and other units. Some grant revenues are received to support specific programs or purchases of equipment.
In 2021, St. Joseph County passed a resolution to amend the local income tax rate and to dedicate a portion of the certified shares income tax to fund the PSAP (Public Safety Answering Point) 911
Call Center. As a result, the cost of the PSAP decreased in 2022 as the City will not directly pay for the cost of the PSAP, but local income tax revenue in the Local Income Tax Certified Shares Fund
(#404) will go down.
- Refer to individual fund budgets in the "Fund Information" section for more information.
119
City of South Bend, Indiana 2022 Budget
Police Department
2022 Objectives and Metrics
Recruitment
2020 Actual 2021 Est. 2022 Goal
Metric 1: Total number of applicants 1,980 766 1,200
Metric 2: Number of applicants taking physical test (first step in recruitment process)13252150
Metric 3: Total number of non-white or non-male applicants 692 299 400
Community Engagement and Trust
2020 Actual 2021 Est. 2022 Goal
Metric 1: Number of community complaints about officer interactions 37 28 10
Metric 2: Number of use of force complaints 220
Metric 3: Number of 21CP Recommendations that have been fully implemented N/A N/A TBD
South Bend Police Department Community Outreach and Events
• Objective: Improve volume, quality, and diversity of applicants to become South Bend police officers
• Objective: Continue to strengthen and/or build further community relations and relationships and implement action plan based on 21CP recommendations
120
City of South Bend, Indiana 2022 Budget
Fire Department
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
General Fund 21,108,089 26,678,644 27,426,502 27,667,178 27,139,143 30,445,924 30,971,858 31,512,770 32,045,769 (528,035) -2%
Local Income Tax-Public Safety 3,867,331 4,330,886 4,880,453 4,880,453 6,344,524 4,735,009 5,014,585 5,158,620 5,294,382 1,464,071 30%
EMS Operating 6,232,938 105,202 - - - - - - - - -
Fire/EMS Capital 2,067,658 2,300,353 1,145,767 3,146,469 3,825,216 3,028,657 3,066,048 2,253,791 3,213,667 678,747 22%
Fire Pension 4,454,351 4,209,256 4,496,259 4,496,259 4,583,888 4,595,888 4,595,888 4,721,888 4,583,888 87,629 2%
Fire Station #9 Bond Capital 3,143,446 89,311 - - - - - - - - -
Fire Station #9 Bond Debt Svc 321,706 341,231 345,307 345,307 344,157 342,857 341,332 344,657 342,756 (1,150) 0%
Fire Special Revenue Funds 33,038 19,679 102,300 102,300 102,300 102,300 103,300 103,300 103,300 - 0%
Total by Fund 41,228,555 38,074,562 38,396,588 40,637,967 42,339,228 43,250,634 44,093,010 44,095,025 45,583,761 1,701,261 4%
Expenditures by Activity
Fire & EMS Operations 31,208,357 31,114,732 32,306,955 32,547,631 33,483,667 35,180,932 35,986,442 36,671,389 37,340,150 936,036 3%
Capital & Debt Service 5,532,810 2,730,895 1,491,074 3,491,776 4,169,373 3,371,514 3,407,380 2,598,448 3,556,423 677,597 19%
Fire Pension 4,454,351 4,209,256 4,496,259 4,496,259 4,583,888 4,595,888 4,595,888 4,721,888 4,583,888 87,629 2%
Other 33,038 19,679 102,300 102,300 102,300 102,300 103,300 103,300 103,300 - 0%
Total by Activity 41,228,555 38,074,562 38,396,588 40,637,967 42,339,228 43,250,634 44,093,010 44,095,025 45,583,761 1,701,261 4%
Expenditures by Type
Personnel
Salaries & Wages 24,263,816 23,962,190 24,415,496 24,866,254 24,728,732 25,866,526 26,267,820 26,803,100 27,082,526 (137,522) -1%
Fringe Benefits 6,046,211 6,559,603 6,764,080 6,407,822 7,335,575 7,871,882 8,209,284 8,415,356 8,621,606 927,753 14%
Total Personnel 30,310,027 30,521,794 31,179,576 31,274,076 32,064,307 33,738,408 34,477,104 35,218,456 35,704,132 790,231 3%
Supplies 967,755 855,914 1,032,891 1,205,701 1,050,568 1,050,568 1,050,568 1,050,568 1,050,568 (155,133) -13%
Services & Charges
Professional Services 369,802 252,537 290,610 465,733 290,610 290,610 290,610 290,610 290,610 (175,123) -38%
Printing & Advertising 890 2,283 35,714 15,880 35,714 35,109 34,855 35,223 35,582 19,835 125%
Utilities 296,359 298,986 373,000 324,100 348,000 353,290 358,686 364,190 369,804 23,900 7%
Repairs & Maintenance 1,143,353 1,215,759 1,318,600 1,103,220 1,318,600 1,334,000 1,349,708 1,365,730 1,382,073 215,380 20%
Education & Training 82,147 139,285 86,000 121,000 86,000 86,000 86,000 86,000 86,000 (35,000) -29%
Travel 39,081 8,841 35,850 26,011 35,850 35,850 36,850 36,850 36,850 9,839 38%
Other Services & Charges 228,839 147,578 59,900 117,097 59,900 59,900 59,900 59,900 59,900 (57,197) -49%
Debt Service Principal 604,910 538,971 907,189 907,189 1,342,508 1,467,468 1,578,157 1,694,949 1,656,735 435,319 48%
Debt Service Interest & Fees 195,266 177,345 183,885 183,885 216,865 219,046 219,223 193,499 189,688 32,980 18%
Total Services & Charges 2,960,646 2,781,586 3,290,748 3,264,114 3,734,047 3,881,273 4,013,989 4,126,951 4,107,242 469,933 14%
Operating Expenditures 34,238,428 34,159,294 35,503,215 35,743,891 36,848,922 38,670,249 39,541,661 40,395,975 40,861,942 1,105,031 3%
Capital 4,749,192 2,014,578 400,000 2,400,702 2,610,000 1,685,000 1,610,000 710,000 1,710,000 209,298 9%
Interfund
Interfund Allocations 2,240,934 1,900,689 2,493,373 2,493,373 2,880,306 2,895,385 2,941,349 2,989,050 3,011,819 386,933 16%
Total Interfund 2,240,934 1,900,689 2,493,373 2,493,373 2,880,306 2,895,385 2,941,349 2,989,050 3,011,819 386,933 16%
Total Expenditures 41,228,555 38,074,562 38,396,588 40,637,967 42,339,228 43,250,634 44,093,010 44,095,025 45,583,761 1,701,261 4%
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 --- does not include interfund transfers or interfund allocations between these funds
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 Department (including the salaries of 7 civilian staff members and 256 sworn firefighters, as well as all non-labor operating expenditures) are financed out of
the General Fund, funded primarily through property taxes. A portion of sworn firefighter wages are supported by the Local Income Tax Public Safety Fund (#249). 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 participants. There are typically 2-4 schools a year, each a week in duration.
Fire Department expenditures are expected to be roughly similar in 2022 to what they were in 2021. The increase in Capital & Debt Service is due to the timing of replacing Fire equipment.
- Refer to individual fund budgets in the "Fund Information" section for more information.
121
City of South Bend, Indiana 2022 Budget
Fire Department
2022 Objectives and Metrics
Fire Prevention and Readiness
2020 Actual 2021 Est. 2022 Goal
Metric 1: Number of fire hydrants flow-tested, in accordance with testing plan
Metric 2: Implement Fire Inspections Dashboard
Metric 3: Turnout Time
South Bend Firefighters
Indiana River Rescue School (IRRS) Swiftwater Rescue Training
• Objective: Maintain current ISO Rating of 1 (the highest possible rating).
122
City of South Bend, Indiana 2022 Budget
Department of Venues, Parks & Arts
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
General Fund 1,383,418 981,323 1,511,490 1,546,853 208,649 213,334 217,168 221,001 225,322 (1,338,204) -87%
Parks & Recreation Fund 24,394,477 15,360,434 15,048,074 17,893,270 16,484,004 16,572,583 16,765,483 16,946,208 16,905,283 (1,409,266) -8%
Income Tax Funds 566,287 1,300,255 1,012,929 1,292,987 1,170,729 2,273,129 1,165,129 1,256,629 1,266,379 (122,258) -9%
Capital Funds 525,534 499,094 115,000 9,068,294 1,895,000 1,580,000 1,580,000 1,580,000 1,575,000 (7,173,294) -79%
Bond Capital Funds 14,363,443 4,862,600 - 8,537,745 - - - - - (8,537,745) -100%
Debt Service Funds 1,979,294 1,965,193 1,970,286 1,970,286 1,944,293 1,952,708 1,939,762 1,951,003 1,930,681 (25,993) -1%
Special Revenue Funds 8,676 1,932 135,000 144,984 - - - - - (144,984) -100%
Parking Garage Fund 1,038,908 1,505,945 1,111,992 1,154,149 1,002,668 971,738 979,213 986,747 994,440 (151,481) -13%
Morris Operating Fund - - - - 1,614,394 1,396,875 1,432,140 1,462,094 1,493,559 1,614,394 100%
Century Center Fund 4,437,924 2,499,947 4,128,854 4,136,237 3,978,043 4,074,635 4,160,317 4,243,090 4,316,848 (158,194) -4%
Total by Fund 48,697,961 28,976,722 25,033,625 45,744,804 28,297,780 29,035,002 28,239,212 28,646,772 28,707,512 (17,447,024) -38%
Expenditures by Activity
Parks & Recreation 16,335,676 12,812,764 13,539,417 14,180,721 14,347,509 15,722,870 14,818,938 15,068,127 14,992,438 166,788 1%
Golf Courses 1,621,929 1,501,398 1,503,657 1,826,045 1,831,495 1,844,713 1,841,545 1,873,081 1,907,845 5,450 0%
Morris & Palais 1,480,925 1,454,280 1,731,490 9,923,812 1,908,043 1,630,209 1,669,308 1,703,095 1,733,881 (8,015,769) -81%
Century Center 4,919,470 2,911,043 4,535,565 4,542,948 4,415,411 4,507,594 4,588,705 4,666,844 4,735,905 (127,537) -3%
Parking Garages 1,038,908 1,505,945 1,111,992 1,154,149 1,002,668 971,738 979,213 986,747 994,440 (151,481) -13%
Capital 21,517,544 6,911,145 717,829 12,223,455 2,912,629 2,462,629 2,462,629 2,462,629 2,462,629 (9,310,826) -76%
Debt Service 1,783,508 1,880,146 1,893,675 1,893,675 1,880,025 1,895,249 1,878,874 1,886,249 1,880,374 (13,650) -1%
Total by Activity 48,697,961 28,976,722 25,033,625 45,744,804 28,297,780 29,035,002 28,239,212 28,646,772 28,707,512 (17,447,024) -38%
Expenditures by Type
Personnel
Salaries & Wages 6,914,666 6,699,148 6,793,572 7,015,101 7,486,883 7,598,678 7,711,459 7,826,498 7,943,848 471,782 7%
Fringe Benefits 2,202,556 2,432,109 2,414,745 2,511,645 2,733,630 2,955,946 3,108,267 3,209,035 3,310,259 221,985 9%
Other Personnel Costs 1,197,879 757,895 900,000 1,189,315 1,013,100 1,027,460 1,042,107 1,057,047 1,072,286 (176,215) -15%
Total Personnel 10,315,101 9,889,152 10,108,317 10,716,061 11,233,613 11,582,084 11,861,833 12,092,580 12,326,393 517,552 5%
Supplies 2,483,787 1,518,598 2,713,997 2,859,485 2,735,768 2,764,588 2,819,365 2,875,239 2,932,227 (123,717) -4%
Services & Charges
Professional Services 1,945,546 808,135 1,036,877 677,084 751,788 615,563 625,613 635,865 646,319 74,704 11%
Printing & Advertising 187,731 123,979 378,606 380,677 458,800 348,800 355,600 362,536 369,610 78,123 21%
Utilities 1,461,005 1,360,974 1,407,142 1,786,698 1,535,700 1,567,246 1,599,457 1,632,346 1,665,929 (250,998) -14%
Repairs & Maintenance 1,156,472 1,027,410 1,021,893 1,324,640 1,099,534 1,079,805 1,100,483 1,121,574 1,138,086 (225,106) -17%
Insurance 57,019 47,272 57,047 57,047 58,188 59,352 60,539 61,750 62,985 1,141 2%
Education & Training 26,366 12,891 25,425 34,529 32,425 32,995 33,575 34,169 34,773 (2,104) -6%
Travel 26,156 4,823 32,922 34,714 37,900 38,493 39,098 39,714 40,344 3,186 9%
Grants & Subsidies 715,000 715,000 715,000 715,000 715,000 1,715,000 415,000 465,000 465,000 - 0%
Other Services & Charges 2,070,663 2,015,457 1,835,699 2,115,078 2,116,981 2,142,855 2,168,021 2,193,686 2,219,864 1,903 0%
Debt Service Principal 1,826,526 1,965,250 1,975,899 1,978,197 1,839,121 1,926,838 1,931,318 1,954,421 1,983,894 (139,076) -7%
Debt Service Interest & Fees 867,744 873,566 818,696 816,398 764,294 709,246 654,485 600,507 536,918 (52,104) -6%
Total Services & Charges 10,340,228 8,954,758 9,305,206 9,920,062 9,409,731 10,236,193 8,983,189 9,101,568 9,163,722 (510,331) -5%
Operating Expenditures 23,139,116 20,362,508 22,127,520 23,495,608 23,379,112 24,582,865 23,664,387 24,069,387 24,422,342 (116,496) 0%
Capital 23,274,832 6,741,418 700,000 20,043,091 2,544,000 2,045,000 2,134,000 2,105,000 1,785,000 (17,499,091) -87%
Interfund
Interfund Allocations 2,106,538 1,860,997 2,206,105 2,206,105 2,374,668 2,407,137 2,440,825 2,472,385 2,500,170 168,563 8%
Interfund Transfers Out 177,475 11,799 - - - - - - - - -
Total Interfund 2,284,013 1,872,796 2,206,105 2,206,105 2,374,668 2,407,137 2,440,825 2,472,385 2,500,170 168,563 8%
Total Expenditures 48,697,961 28,976,722 25,033,625 45,744,804 28,297,780 29,035,002 28,239,212 28,646,772 28,707,512 (17,447,024) -38%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Department of Venues, Parks, & Arts inspires a more livable 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, the City-owned Parking Garages, 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 Morris), 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 2021 to 2022 due to large, one-time capital projects financed by bond issuances. The majority of these projects have been fully
encumbered and will be completed in 2021 or 2022.
- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 101, 201, 273, 274, 312, 401, 404, 406, 407, 408, 413, 416, 450, 452, 453, 471, 601, 602, 670, 671, 672, 730, 731, 751, and 757 --- does not include interfund transfers or
interfund allocations between these funds
123
City of South Bend, Indiana 2022 Budget
Department of Venues, Parks & Arts
2022 Objectives and Metrics
Parks
2020 Actual 2021 Est. 2022 Goal
Metric 1: Overall Park Health Score 0.81 0.73 1.00
Venues (Century Center, Morris Performing Arts Center, and Palais Royale)
2020 Actual 2021 Est. 2022 Goal
Metric 1: Economic Impact - Century Center N/A $8 million $12 million
Metric 2: Economic Impact - Morris Performing Arts Center N/A $8 million $13 million
Kennedy Park
Rum Village Park
Century Center Bridal Expo
Note: the Park Health Score is a combination of a variety of metrics, including mowing schedule, asset score, ADA compliance, graffiti, overall park maintenance, and tree coverage. A score of "1.0" indicates
that the parks health performance is on target in all of these metrics.
• Objective: Maintain city green spaces to promote engaging experiences and connecting residents to one another.
• Objective: Promote quality of place and continue to expand economic impact
124
City of South Bend, Indiana 2022 Budget
Department of Community Investment
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Fund
DCI Operating Fund 2,735,735 2,734,940 3,694,194 4,089,650 5,484,915 5,607,386 5,721,257 5,849,727 5,939,712 1,395,265 34%
Code Enforcement Funds 592,547 3,681,406 4,394,505 4,773,099 5,192,853 5,153,471 5,289,222 5,467,368 5,592,400 419,754 9%
Consolidated Bldg Dept Fund 4,264,495 1,312,147 1,464,253 1,524,181 1,864,820 1,728,304 1,768,721 1,805,002 1,844,081 340,639 22%
TIF Funds 25,577,812 25,397,105 5,752,919 38,788,682 19,476,024 20,471,552 21,102,341 22,003,232 22,311,565 (19,312,658) -50%
Grant Funds 2,891,576 3,013,274 2,840,140 10,440,656 2,906,655 2,910,655 2,902,655 3,166,909 2,882,655 (7,534,001) -72%
Income Tax Funds 3,483,165 2,001,050 3,993,000 9,357,119 3,713,466 6,808,466 6,308,466 6,308,466 6,308,466 (5,643,653) -60%
Debt Service Funds 6,164,835 6,483,644 7,310,113 7,310,124 7,527,101 7,528,351 10,319,949 7,560,263 7,323,176 216,977 3%
Bond Capital Funds 13,727,119 3,328,966 - 25,681 - - - - - (25,681) -100%
Other Funds 1,742,414 1,399,463 1,287,189 9,649,064 1,993,280 1,192,536 1,144,327 1,145,154 1,147,017 (7,655,784) -79%
Total by Fund 61,179,698 49,351,995 30,736,313 85,958,256 48,159,114 51,400,721 54,556,938 53,306,121 53,349,072 (37,799,142) -44%
Expenditures by Activity
Community Investment 19,861,158 17,526,106 17,657,386 37,650,973 18,579,167 20,742,769 20,358,572 20,775,894 20,346,526 (19,071,806) -51%
Neighborhood Services 3,939,903 3,929,131 4,829,505 5,705,576 5,792,853 6,423,471 6,509,222 6,687,368 6,812,400 87,277 2%
Building Department 1,336,409 1,312,147 1,464,253 1,524,181 1,864,820 1,728,304 1,768,721 1,805,002 1,844,081 340,639 22%
Redevelopment Commission/TIF 36,042,228 26,584,612 6,785,169 41,077,525 21,922,274 22,506,177 25,920,423 24,037,857 24,346,065 (19,155,251) -47%
Total by Activity 61,179,698 49,351,995 30,736,313 85,958,256 48,159,114 51,400,721 54,556,938 53,306,121 53,349,072 (37,799,142) -44%
Expenditures by Type
Personnel
Salaries & Wages 3,972,743 4,138,967 4,739,675 4,701,132 5,313,575 5,502,488 5,592,327 5,702,330 5,814,541 612,443 13%
Fringe Benefits 1,407,854 1,587,954 1,830,319 1,862,954 2,281,564 2,494,004 2,627,695 2,717,215 2,807,159 418,610 22%
Total Personnel 5,380,597 5,726,921 6,569,994 6,564,086 7,595,139 7,996,492 8,220,022 8,419,545 8,621,700 1,031,053 16%
Supplies 189,436 181,227 249,081 250,306 262,681 219,626 219,882 220,143 220,409 12,375 5%
Services & Charges
Professional Services 2,506,057 2,422,932 1,625,894 6,006,880 2,171,982 2,291,855 2,301,772 2,311,887 2,322,204 (3,834,898) -64%
Printing & Advertising 29,612 18,997 106,443 104,730 96,076 96,022 97,498 95,031 97,065 (8,654) -8%
Utilities 38,076 74,507 81,667 93,667 111,389 112,217 113,061 113,922 114,800 17,722 19%
Repairs & Maintenance 447,337 504,360 712,950 1,162,867 855,873 855,873 855,873 855,873 855,873 (306,994) -26%
Insurance 25,256 - - 744 - - - - - (744) -100%
Education & Training 24,354 10,700 36,274 47,750 55,400 55,400 55,400 55,400 55,400 7,650 16%
Travel 42,210 9,054 41,368 32,562 56,562 56,562 56,562 56,562 56,562 24,000 74%
Grants & Subsidies 4,803,259 4,477,947 5,805,134 24,028,513 5,052,655 7,002,655 6,502,655 6,502,655 6,502,655 (18,975,858) -79%
Other Services & Charges 1,936,309 1,138,626 875,453 1,603,021 1,224,586 1,877,343 1,877,399 1,877,456 1,877,514 (378,435) -24%
Debt Service Principal 7,429,859 7,563,292 8,542,282 8,542,282 8,797,374 9,156,157 9,226,277 6,893,119 6,451,792 255,092 3%
Debt Service Interest & Fees 4,734,230 4,701,586 4,343,952 4,343,952 4,014,403 3,630,522 3,230,977 2,862,135 2,610,122 (329,549) -8%
Total Services & Charges 22,016,558 20,922,001 22,171,417 45,966,968 22,436,300 25,134,606 24,317,474 21,624,040 20,943,987 (23,530,668) -51%
Operating Expenditures 27,586,591 26,830,149 28,990,492 52,781,359 30,294,120 33,350,724 32,757,378 30,263,728 29,786,096 (22,487,239) -43%
Capital 32,211,743 21,261,977 150,000 31,341,908 15,948,289 16,405,343 20,123,913 21,323,316 21,839,795 (15,393,619) -49%
Interfund
Interfund Allocations 1,381,364 1,259,869 1,595,821 1,595,821 1,916,705 1,644,654 1,675,647 1,719,077 1,723,181 320,884 20%
Interfund Transfers Out - - - 239,167 - - - - - (239,167) -100%
Total Interfund 1,381,364 1,259,869 1,595,821 1,834,988 1,916,705 1,644,654 1,675,647 1,719,077 1,723,181 81,717 4%
Total Expenditures 61,179,698 49,351,995 30,736,313 85,958,256 48,159,114 51,400,721 54,556,938 53,306,121 53,349,072 (37,799,142) -44%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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 five teams that work collaboratively:
Engagement and Economic Empowerment, Growth and Opportunity (formerly Business Development), Neighborhoods (includes South Bend Animal Resource Center, Neighborhood Services &
Enforcement, Neighborhood Grants, and Neighborhood Health and Housing), Planning (includes Building, Historic Preservation, Planning, and Zoning) and Sustainability.
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 (RDC) to use resources gained from Tax Increment
Financing (TIF) on economic development projects.
In 2021, two new positions were added to the Business Development team to support the newly awarded Revolving Loan Fund Grant as part of the Coronavirus Aid, Relief, and Economic Security Act
(CARES Act). These positions will handle all loan applications and processing through closing. The positions are fully funded by grant revenue. Since 2019 there have been transition efforts to
consolidate the Building and Code Enforcement departments, as well as the division of Sustainability, into DCI. In 2022, those consolidation efforts will be finalized and result in a reorganization of
staff and reporting structures. In addition, several new or expanded initiatives will be added to DCI to facilitate the goals of the American Rescue Plan.
- Refer to individual fund budgets in the "Fund Information" section for more information.
Includes various expenditures from Fund 101, 209, 210, 211, 212, 217, 219, 221, 230, 315, 317, 324, 328, 352, 353, 404, 408, 410, 422, 429, 430, 433, 435, 436, 439, 454, 600, 752, 754, 756, 759, and 760 --- does
not include interfund transfers or interfund allocations between these funds
125
City of South Bend, Indiana 2022 Budget
Department of Community Investment
2022 Objectives and Metrics
Neighborhood and Community Engagement
2020 Actual 2021 Est. 2022 Goal
Metric 1: Neighborhood Plans Developed 24
Metric 2: Owner Occupied Home Repair 30 40
Metric 3: Building Inspector Certifications 88% 100% 100%
Business and Workforce Development
2020 Actual 2021 Est. 2022 Goal
Metric 1: Job retention / creation City-supported projects 150 250
Metric 2: Residents receiving workforce grants 250 400
Metric 3: Private investment in City-supported projects $75 M $100 M
Protect the Vulnerable
2020 Actual 2021 Est. 2022 Goal
Metric 1: Plan Development and Implementation Status N/A In Process Implemented
Neighborhood Cleanup
• Objective: Promote and stabilize the City's neighborhoods through revitalization services and direct assistance.
• Objective: Make the City of South Bend an attractive location for employers
• Objective: Develop comprehensive plan for supporting the City's homeless population
126
City of South Bend, Indiana 2022 Budget
FUND INFORMATION
127
City of South Bend, Indiana 2022 Budget
GENERAL FUND
128
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Fund Type General Fund Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 42,705,987 40,660,123 39,300,913 43,659,873 44,975,102 45,874,604 46,792,096 47,727,938 48,682,497 1,315,229 3%
Intergov./ Shared Revenues 4,750,922 4,238,965 3,943,752 4,251,806 4,000,122 4,080,124 4,161,727 4,244,962 4,329,861 (251,684) -6%
Intergov./ Grants 419,724 191,097 177,238 1,482,044 - - - - - (1,482,044) -100%
Licenses & Permits 283,282 281,230 265,025 266,391 294,125 281,125 281,125 281,125 281,125 27,734 10%
Charges for Services 1,626,516 4,468,596 4,713,599 5,274,560 4,135,160 4,144,587 4,152,593 4,160,679 4,168,846 (1,139,400) -22%
Fines, Forfeitures, and Fees 24,068 5,298 8,525 9,075 8,525 8,525 8,525 8,525 8,525 (550) -6%
Interest Earnings 907,722 309,268 548,936 290,597 481,983 51,651 8,731 - - 191,386 66%
Donations 1,534,957 1,357,432 1,452,800 1,769,377 1,365,000 1,365,000 1,392,500 1,393,000 1,393,000 (404,377) -23%
Other Income 1,602,843 1,706,245 1,459,420 1,192,224 1,333,520 1,333,520 1,333,520 1,333,520 1,333,520 141,296 12%
Interfund Allocation Reimb 7,460,048 8,563,135 9,896,054 9,896,054 10,544,420 10,699,559 10,856,984 11,016,732 11,178,834 648,366 7%
PILOT 6,340,990 6,221,791 6,154,321 6,154,321 6,079,325 6,079,325 6,079,325 6,079,325 6,079,325 (74,996) -1%
Interfund Transfers In 135,000 6,283,500 2,827,215 2,727,079 - - - - - (2,727,079) -100%
Total Revenue 67,792,059 74,286,680 70,747,798 76,973,401 73,217,282 73,918,020 75,067,126 76,245,806 77,455,533 (3,756,119) -5%
Expenditures by Departments/Divisions
Mayor 864,336 1,037,853 1,005,985 1,006,485 1,048,882 1,089,590 1,110,195 1,135,845 1,158,514 42,397 4%
Community Initiatives - 300,312 940,881 1,290,881 1,160,126 1,154,664 1,170,601 1,058,577 1,072,104 (130,755) -10%
Community Police Review - - - 123,530 103,199 96,749 99,621 102,024 104,461 (20,331) -16%
City Clerk 498,306 512,958 665,083 668,839 694,547 709,012 726,582 741,310 755,145 25,708 4%
Common Council 536,158 483,761 693,909 737,921 724,311 754,411 774,232 790,526 808,843 (13,610) -2%
General City 43,000 44,841 43,000 43,000 43,000 43,000 43,000 43,000 43,000 - 0%
American Rescue Plan - - - 8,300,000 36,195,000 - - - - 27,895,000 336%
Controller's Office 2,469,719 2,217,244 2,277,123 2,361,738 2,535,491 2,651,834 2,707,747 2,770,927 2,818,559 173,753 7%
Human Resources - 597,913 734,444 731,634 957,327 989,119 1,013,584 1,033,750 1,055,496 225,693 31%
Diversity & Inclusion - 254,986 568,390 730,014 611,073 616,175 626,568 635,012 643,561 (118,941) -16%
Human Rights 257,243 267,591 438,592 438,995 462,479 479,386 489,882 498,802 508,626 23,484 5%
Legal Dept 1,177,385 1,299,029 1,557,916 1,559,166 1,695,716 1,751,408 1,799,109 1,837,723 1,877,666 136,550 9%
Police Dept 30,011,366 28,192,830 31,349,002 31,510,530 31,969,786 34,400,845 34,750,677 35,317,012 35,633,657 459,256 1%
Fire Dept 21,716,141 26,678,644 27,426,502 27,667,178 27,139,143 30,445,924 30,971,858 31,512,770 32,045,769 (528,035) -2%
Engineering 2,724,221 2,879,656 3,303,257 3,516,584 3,435,362 3,539,439 3,620,671 3,690,869 3,762,579 (81,222) -2%
Sustainability 171,719 234,165 199,146 228,636 - - - - - (228,636) -100%
AmeriCorps 357,600 307,799 417,483 429,324 - - - - - (429,324) -100%
Morris PAC 1,091,053 1,003,966 1,360,920 1,388,573 600,000 - - - - (788,573) -57%
Palais Royale 358,410 221,414 218,047 225,756 208,649 213,334 217,168 221,001 225,322 (17,107) -8%
Total Expenditures 62,276,656 66,534,960 73,199,680 82,958,785 109,584,091 78,934,889 80,121,494 81,389,147 82,513,301 26,625,306 32%
Expenditures by Type
Personnel
Salaries & Wages 36,055,875 38,858,879 40,770,894 41,021,602 36,304,419 41,036,164 41,380,274 42,013,511 42,684,522 (4,717,183) -11%
Fringe Benefits 11,145,074 13,303,099 13,912,565 13,837,647 17,929,005 19,296,575 20,147,790 20,679,502 21,212,453 4,091,358 30%
Total Personnel 47,200,949 52,161,978 54,683,459 54,859,249 54,233,424 60,332,739 61,528,064 62,693,013 63,896,975 (625,825) -1%
Supplies 1,609,558 1,720,163 2,292,821 2,464,493 2,265,998 2,266,039 2,176,042 2,176,047 2,176,003 (198,495) -8%
Services & Charges
Professional Services 1,380,819 1,755,294 2,045,289 2,865,109 2,011,038 2,013,925 2,007,900 2,021,464 2,017,620 (854,071) -30%
Printing & Advertising 134,261 83,792 220,773 301,531 185,430 159,183 153,205 155,053 156,392 (116,101) -39%
Utilities 689,427 663,087 778,508 754,765 614,408 624,687 635,171 645,864 656,771 (140,357) -19%
Repairs & Maintenance 2,110,509 2,191,066 2,460,404 2,237,714 2,363,099 2,374,919 2,391,872 2,409,164 2,426,702 125,385 6%
Grants & Subsidies 46,026 48,635 325,000 738,217 36,645,000 450,000 450,000 325,000 325,000 35,906,783 4864%
Education & Training 91,606 152,685 241,484 271,945 296,460 294,460 293,460 294,010 294,010 24,516 9%
Travel 87,683 17,787 92,168 45,429 92,000 83,870 82,395 82,576 82,862 46,571 103%
Other Services & Charges 394,145 500,043 587,849 1,198,409 575,573 578,951 579,952 581,573 583,018 (622,836) -52%
Debt Service Principal 151,720 149,934 149,565 149,565 - - - - - (149,565) -100%
Debt Service Interest & Fees 6,245 3,937 2,240 2,240 - - - - - (2,240) -100%
Total Services & Charges 5,092,440 5,566,260 6,903,280 8,564,923 42,783,008 6,579,995 6,593,955 6,514,704 6,542,375 34,218,085 400%
Operating Expenditures 53,902,948 59,448,401 63,879,560 65,888,665 99,282,430 69,178,773 70,298,061 71,383,764 72,615,353 33,393,765 51%
Capital 125,115 - - 2,750,000 - - - - - (2,750,000) -100%
Interfund
Interfund Allocations 7,614,119 6,910,980 9,320,120 9,320,120 9,701,661 9,756,116 9,823,433 10,005,383 9,897,948 381,541 4%
Interfund Transfers Out 634,475 175,579 - 5,000,000 600,000 - - - - (4,400,000) -88%
Total Interfund 8,248,594 7,086,559 9,320,120 14,320,120 10,301,661 9,756,116 9,823,433 10,005,383 9,897,948 (4,018,459) -28%
Total Expenditures 62,276,656 66,534,960 73,199,680 82,958,785 109,584,091 78,934,889 80,121,494 81,389,147 82,513,301 26,625,306 32%
Net Surplus / (Deficit) 5,515,403 7,751,719 (2,451,882) (5,985,384) (36,366,809) (5,016,869) (5,054,368) (5,143,341) (5,057,768)
Beginning Cash Balance 38,854,906 44,871,229 53,544,921 47,559,537 11,192,728 6,175,859 1,121,490 (4,021,851) Cash Reserves Target
Cash Adjustments 500,919 921,973 - - - - - -
Ending Cash Balance 44,871,229 53,544,921 47,559,537 11,192,728 6,175,859 1,121,490 (4,021,851) (9,079,619)
Cash Reserves Target 21,796,830 23,287,236 29,035,575 38,354,432 27,627,211 28,042,523 28,486,202 28,879,655
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 commercial vehicle excise tax, business licensing revenue, EMS billing revenue, and payment in lieu of taxes (PILOT)
from the Water and Wastewater Utility.
The Common Council approved $46.5 million worth of expenditures in this fund to be funded by the American Rescue Plan. A transfer of funds from the American Rescue Plan Fund (#263) is needed
to cover these expenditures; however, the transfer. Therefore, this fund's forecast shows a deficit in future years, as of the adoption of the 2022 budget on October 11, 2021. Once the transfer is
approved, it will cover these one-time, programmatic and project expenditures. See the American Rescue Plan Fund (#263) for more information regarding the funding and proposed programs and
j
129
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Mayor's Office
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 537,624 568,439 584,707 582,007 621,971 633,892 646,051 658,454 671,103 39,964 7%
Fringe Benefits 181,423 199,062 208,360 211,060 231,870 249,809 262,155 270,549 278,992 20,810 10%
Total Personnel 719,047 767,501 793,067 793,067 853,841 883,701 908,206 929,003 950,095 60,774 8%
Supplies 750 6,028 850 4,350 5,500 5,500 5,500 5,500 5,500 1,150 26%
Services & Charges
Professional Services - 143,724 7,000 - 7,000 7,140 7,283 7,429 7,578 7,000 100%
Printing & Advertising 18,742 25,634 40,500 44,259 41,500 42,300 36,500 36,500 36,500 (2,759) -6%
Repairs & Maintenance 250 800 150 650 300 300 300 300 300 (350) -54%
Education & Training 105 - 1,000 1,000 1,000 1,500 1,500 2,000 2,000 - 0%
Travel 5,059 - 5,000 3,500 3,500 3,570 3,641 3,714 3,788 - 0%
Other Services & Charges 186 740 500 1,741 500 500 500 500 500 (1,241) -71%
Total Services & Charges 24,342 170,898 54,150 51,150 53,800 55,310 49,724 50,443 50,666 2,650 5%
Operating Expenditures 744,139 944,428 848,067 848,567 913,141 944,511 963,430 984,946 1,006,261 64,574 8%
Interfund Allocations 120,197 93,425 157,918 157,918 135,741 145,079 146,765 150,899 152,253 (22,177) -14%
Total Expenditures 864,336 1,037,853 1,005,985 1,006,485 1,048,882 1,089,590 1,110,195 1,135,845 1,158,514 129,148 13%
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Community Initiatives
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - 119,402 223,064 219,164 320,394 326,724 333,179 339,762 346,476 101,230 46%
Fringe Benefits - 46,102 89,817 93,717 144,080 157,109 165,855 171,626 177,421 50,363 54%
Total Personnel - 165,504 312,881 312,881 464,474 483,833 499,034 511,388 523,897 151,593 48%
Services & Charges
Professional Services - 134,808 403,000 401,000 273,000 273,000 273,000 273,000 273,000 (128,000) -32%
Printing & Advertising - - - 2,000 25,000 - - - - 23,000 1150%
Grants & Subsidies - - 225,000 575,000 350,000 350,000 350,000 225,000 225,000 (225,000) -39%
Education & Training - - - - 12,500 10,000 10,000 10,000 10,000 12,500 100%
Total Services & Charges - 134,808 628,000 978,000 660,500 633,000 633,000 508,000 508,000 (317,500) -32%
Operating Expenditures - 300,312 940,881 1,290,881 1,124,974 1,116,833 1,132,034 1,019,388 1,031,897 (165,907) -13%
Interfund Allocations - - - - 35,152 37,831 38,567 39,189 40,207 35,152 100%
Total Expenditures - 300,312 940,881 1,290,881 1,160,126 1,154,664 1,170,601 1,058,577 1,072,104 (130,755) -10%
Division 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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City
funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
This Community Initiatives Division was established within the Mayor's Office in 2020 to centralize the Administration's efforts to respond to the most pressing issues facing the community. 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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds.
The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
Personnel - The personnel budget for the Mayor's Office includes wages and benefits for the Mayor and seven (7) full-time staff members, along with a small budget for interns. | Supplies - The
supplies budget includes office supplies and promotional supplies. | Services - Professional services include outside legal services. The Professional Services budget was much higher in 2020 due to a one-
time services contract ($180k) with a law enforcement consulting firm. 21CP Solutions was brought in to evaluate the South Bend Police Department and provide suggestions for policy improvements.
Personnel - The personnel budget includes the wages and benefits for six (6) full-time employees. In 2020, two new positions were added: GVI (Group Violence Intervention) Program Manager and
Director of Community Initiatives. In 2021, two full-time positions will be transferred from the Recreation Division of the Department of Venues, Parks & Arts (Parks & Recreation Fund #201) to this
division and the positions will be retitled Violence Prevention Coordinator II. In 2022, two full-time positions are being added: one Administrative Assistant II and an additional Violence Prevention
Coordinator. Also, GVI is being renamed Office of Violence Prevention (OVP). | Services - Professional Services include $250,000 for S.A.V.E. (Stand Against Violence Everyday) through Goodwill,
and $23,000 for the National Network for Safe Communities at John Jay College of Criminal Justice provides strategic guidance, technical assistance, and other support for the City’s efforts to reduce gun
violence. Grants & Subsidies includes $350,000 for community programs and partnerships to be determined. In 2022, $25,000 will be added to Printing & Advertising for promotional activities such as
community outreach and grantee events, and $12,500 will be added for training Community Initiatives staff.
130
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Community Police Review Office
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - - - 65,000 66,625 67,958 69,317 70,703 72,117 1,625 3%
Fringe Benefits - - - 24,230 26,574 28,791 30,304 31,321 32,344 2,344 10%
Total Personnel - - - 89,230 93,199 96,749 99,621 102,024 104,461 3,969 4%
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - - 9,300 10,000 - - - - 700 8%
Printing & Advertising - - - - - - - - - - -
Repairs & Maintenance - - - 25,000 - - - - - (25,000) -100%
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - 34,300 10,000 - - - - (24,300) -71%
Operating Expenditures - - - 123,530 103,199 96,749 99,621 102,024 104,461 (20,331) -16%
Interfund Allocations - - - - - - - - - - -
Total Expenditures - - - 123,530 103,199 96,749 99,621 102,024 104,461 (20,331) -16%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Community Police Review Board was established in 2020 (ordinance 10721-20) to provide additional perspectives to alleged police misconduct. The Community Police Review Board is composed of
nine (9) members appointed by the Common Council. No sworn law enforcement officer is eligible to serve as a member of the Review Board.
The purposes of the Community Police Review Board are to encourage aggrieved persons to take part in the process, to provide an additional just and efficient means to safely, fairly, impartially and
timely conduct investigations of alleged police misconduct, to reach an independent determination of whether the allegations are well founded applying a preponderance of the evidence standard; to
identify and address patterns of alleged police misconduct; and, based on information obtained through such investigations, to make police recommendations to improve the South Bend Police
Department and reduce incidents of alleged police misconduct.
This division is funded by property tax revenue collected in the General Fund.
This budget supports the salary and benefits for the Director of the Community Police Review Office. The duties of the Director shall include: managing the Review Office, including its staff; enhancing
communications and good will between the police and residents; maintaining records, confidential or otherwise, of all complaints, proceedings thereon, and dispositions thereof. The Director shall make
quarterly reports to the Common Council and Mayor concerning matters of conduct and recurring issues that are processed by the Review Office. The Director shall also provide periodic reports and an
annual report.
131
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
City Clerk
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 258,911 270,954 310,119 305,959 320,512 326,574 332,758 339,064 345,497 14,553 5%
Fringe Benefits 85,361 103,502 121,838 121,998 133,959 143,215 150,658 155,625 160,617 11,961 10%
Total Personnel 344,272 374,456 431,957 427,957 454,471 469,789 483,416 494,689 506,114 26,514 6%
Supplies 11,385 6,389 4,700 8,700 9,200 9,200 9,200 9,200 9,200 500 6%
Services & Charges
Professional Services 20,177 25,275 27,500 17,593 25,000 25,530 26,561 27,592 28,124 7,408 42%
Printing & Advertising 33,443 18,528 27,500 24,514 27,500 28,030 28,571 29,622 30,184 2,986 12%
Repairs & Maintenance 6,491 32,656 5,000 7,900 5,000 200 200 200 100 (2,900) -37%
Education & Training 2,880 1,393 3,000 14,600 6,000 6,000 6,000 6,000 6,000 (8,600) -59%
Travel 481 342 5,000 - 5,000 5,000 5,000 5,000 5,000 5,000 100%
Other Services & Charges 2,849 4,963 4,500 11,650 7,500 7,650 7,803 7,959 8,118 (4,150) -36%
Total Services & Charges 66,322 83,157 72,500 76,256 76,000 72,410 74,135 76,373 77,526 (256) 0%
Operating Expenditures 421,979 464,002 509,157 512,913 539,671 551,399 566,751 580,262 592,840 26,758 5%
Interfund Allocations 76,327 48,956 155,926 155,926 154,876 157,613 159,831 161,048 162,305 (1,050) -1%
Total Expenditures 498,306 512,958 665,083 668,839 694,547 709,012 726,582 741,310 755,145 53,515 8%
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Common Council
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 195,562 187,249 226,304 226,292 260,858 264,593 268,409 272,297 276,266 34,566 15%
Fringe Benefits 100,195 84,521 143,997 144,009 164,916 183,524 195,511 203,011 210,527 20,907 15%
Total Personnel 295,757 271,770 370,301 370,301 425,774 448,117 463,920 475,308 486,793 55,473 15%
Supplies 2,784 2,716 5,000 5,000 2,500 2,500 2,500 2,500 2,500 (2,500) -50%
Services & Charges
Professional Services 162,889 117,174 217,308 232,389 214,308 218,474 222,723 227,057 231,478 (18,081) -8%
Printing & Advertising 12,558 7,973 9,097 36,097 6,200 6,200 6,200 6,200 6,200 (29,897) -83%
Repairs & Maintenance - 34,153 1,255 25,386 3,000 3,000 3,000 3,000 3,000 (22,386) -88%
Education & Training 496 2,069 12,000 1,470 5,000 5,000 3,000 3,000 3,000 3,530 240%
Travel 1,378 1,479 10,000 1,700 10,000 10,200 10,404 10,612 10,824 8,300 488%
Other Services & Charges 3,764 4,091 14,010 10,640 14,000 13,760 14,025 14,295 14,571 3,360 32%
Total Services & Charges 181,084 166,939 263,670 307,682 252,508 256,634 259,352 264,164 269,073 (55,174) -18%
Operating Expenditures 479,626 441,425 638,971 682,983 680,782 707,251 725,772 741,972 758,366 (2,201) 0%
Interfund Allocations 56,532 42,336 54,938 54,938 43,529 47,160 48,460 48,554 50,477 (11,409) -21%
Total Expenditures 536,158 483,761 693,909 737,921 724,311 754,411 774,232 790,526 808,843 (13,610) -2%
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Personnel - The Common Council's budget includes the wages and benefits for the nine (9) Council Members along with some costs associated with public meetings. In 2022, the annual council member's
salary will be $20,762. There is also a budget of $44,000 for interns. In 2022, $30,000 will be added to the personnel budget for a part-time Legislative Assistant. | Supplies - There is a small budget for
office supplies. | Services - Professional services include $200k for legal services for the Council.
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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds.
The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
Personnel - The personnel budget for the Clerk's Office includes wages and benefits for the City Clerk and four (4) full-time staff members, along with a small budget for interns. | Supplies - The supplies
budget includes office supplies and law books. | Services - Professional services include outside legal services. Printing and advertising includes $20,000 for required legal notices in the newspaper to
advertise public meetings and $6,500 to renew brochures, letterhead, resident information.
The Common Council is 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.
The Common Council is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City
funds. The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
132
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Controller's Office
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 1,619,488 1,353,939 1,445,027 1,443,707 1,490,200 1,540,241 1,570,888 1,602,144 1,634,030 46,493 3%
Fringe Benefits 502,640 480,160 540,798 542,118 580,534 631,299 663,463 685,246 707,149 38,416 7%
Total Personnel 2,122,128 1,834,099 1,985,825 1,985,825 2,070,734 2,171,540 2,234,351 2,287,390 2,341,179 84,909 4%
Supplies 14,283 14,013 16,420 15,325 16,420 16,420 16,420 16,420 16,420 1,095 7%
Services & Charges
Professional Services 51,168 43,980 55,000 131,680 241,500 250,500 241,500 250,500 241,500 109,820 83%
Printing & Advertising 327 1,203 2,000 5,620 2,000 2,000 2,000 2,000 2,000 (3,620) -64%
Repairs & Maintenance 784 2,254 1,100 1,100 1,100 1,100 1,100 1,100 1,100 - 0%
Education & Training 7,175 1,994 5,760 4,260 5,760 5,760 5,760 5,760 5,760 1,500 35%
Travel 12,343 2,045 6,000 1,500 6,000 6,000 6,000 6,000 6,000 4,500 300%
Other Services & Charges 33,225 14,429 11,585 22,995 11,585 11,585 11,585 11,585 11,585 (11,410) -50%
Total Services & Charges 105,021 65,905 81,445 167,155 267,945 276,945 267,945 276,945 267,945 100,790 60%
Operating Expenditures 2,241,432 1,914,017 2,083,690 2,168,305 2,355,099 2,464,905 2,518,716 2,580,755 2,625,544 186,794 9%
Interfund Allocations 228,287 303,227 193,433 193,433 180,392 186,929 189,031 190,172 193,015 (13,041) -7%
Total Expenditures 2,469,719 2,217,244 2,277,123 2,361,738 2,535,491 2,651,834 2,707,747 2,770,927 2,818,559 373,588 16%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
Human Resources
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - 374,910 446,303 446,303 533,505 544,083 554,871 565,876 577,101 87,202 20%
Fringe Benefits - 139,389 170,653 170,653 215,402 233,125 245,207 253,331 261,497 44,749 26%
Total Personnel - 514,299 616,956 616,956 748,907 777,208 800,078 819,207 838,598 131,951 21%
Supplies - 642 750 2,250 11,250 11,250 11,250 11,250 11,250 9,000 400%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - 999 7,060 6,360 7,060 6,861 6,778 6,899 7,017 700 11%
Repairs & Maintenance - 100 - 150 - - - - - (150) -100%
Education & Training - 795 3,200 3,200 52,700 52,700 52,700 52,700 52,700 49,500 1547%
Travel - - 3,000 3,000 6,000 6,000 6,000 6,000 6,000 3,000 100%
Other Services & Charges - 1,760 6,000 2,240 7,000 7,000 7,000 7,000 7,000 4,760 213%
Total Services & Charges - 3,655 19,260 14,950 72,760 72,561 72,478 72,599 72,717 57,810 387%
Operating Expenditures - 518,596 636,966 634,156 832,917 861,019 883,806 903,056 922,565 198,761 31%
Interfund Allocations - 79,317 97,478 97,478 124,410 128,100 129,778 130,694 132,931 26,932 28%
Total Expenditures - 597,913 734,444 731,634 957,327 989,119 1,013,584 1,033,750 1,055,496 225,693 31%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds. The
purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
Personnel - The personnel budget includes the wages and benefits for eight (8) full-time employees. | Supplies - The supplies budget includes general office supplies and employee ID badges. | Services -
Printing services include the printing of employee handbooks. Other charges & services includes dues & memberships with professional associations, background checks, and City sponsored events/job fairs.
| Accounting Change - In 2020, Human Resources was separated into its own budget. Personnel, supplies, and services associated with Human Resources were transferred out of the Controller's Office
budget and budgeted in this division going forward.
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 the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds.
The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
Personnel - Includes the wages and benefits for twenty-one (21) full-time employees which include accounts payable, payroll, purchasing, and accounting staff. | Supplies - Includes office supplies. |
Services - Professional services budgeted include bond continuing disclosure, arbitrage compliance, actuarial evaluation for GASB 74 (done every other year), and the annual financial audit. Education and
training budgeted includes funding for travel to conferences and membership dues for professional organizations. Printing and advertising is for the cost of printing the budget book, annual comprehensive
financial report (ACFR), and legal notices in the newspaper. | Accounting Changes - In 2020, Human Resources (6 positions) and the Office of Diversity & Inclusion (2 positions) were 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.
Human Resources 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.
133
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Diversity & Inclusion
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - 165,515 226,777 226,777 233,671 237,684 241,777 245,952 250,211 6,894 3%
Fringe Benefits - 50,278 75,209 75,209 82,633 89,287 93,827 96,882 99,954 7,424 10%
Total Personnel - 215,793 301,986 301,986 316,304 326,971 335,604 342,834 350,165 14,318 5%
Supplies - 74 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Services & Charges
Professional Services - 14,260 80,000 295,324 80,000 80,000 80,000 80,000 80,000 (215,324) -73%
Printing & Advertising - 2,025 3,000 3,000 6,000 6,000 6,000 6,000 6,000 3,000 100%
Repairs & Maintenance - 50 - - - - - - - - -
Education & Training - 1,000 100,000 60,400 100,000 100,000 100,000 100,000 100,000 39,600 66%
Travel - - 10,000 - 20,000 12,000 12,000 12,000 12,000 20,000 100%
Other Services & Charges - 2,843 8,500 4,400 5,000 5,000 5,000 5,000 5,000 600 14%
Total Services & Charges - 20,177 201,500 363,124 211,000 203,000 203,000 203,000 203,000 (152,124) -42%
Operating Expenditures - 236,044 504,986 666,610 528,804 531,471 540,104 547,334 554,665 (137,806) -21%
Interfund Allocations - 18,942 63,404 63,404 82,269 84,704 86,464 87,678 88,896 18,865 30%
Total Expenditures - 254,986 568,390 730,014 611,073 616,175 626,568 635,012 643,561 (118,941) -16%
Revenue
Charges for Services - - 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - 0%
Donations - 50,000 - - - - - - - - -
Total Revenue - 50,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - 0%
Division 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.
This division is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds.
The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures.
2020: Living Cities Inclusive Procurement grant $50,000
2022: Workshop and training fees ($3,000 full day training workshops), non-compliance fees (variable scale), white papers ($50-$175)
Personnel - The personnel budget includes the wages and benefits for three (3) full-time employees, along with a budget for interns. | Supplies - There is a small budget for office supplies. | Services -
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.
In 2020, the Office of Diversity & Inclusion was separated into its own division budget. Personnel, supplies, and services associated with Diversity & Inclusion were transferred out of the Controller's
Office budget and budgeted in this division going forward.
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.
134
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Human Rights
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 116,754 134,381 238,622 238,622 245,062 249,524 254,074 258,715 263,450 6,440 3%
Fringe Benefits 30,779 49,745 90,378 90,378 99,688 108,414 114,293 118,188 122,102 9,310 10%
Total Personnel 147,533 184,125 329,000 329,000 344,750 357,938 368,367 376,903 385,552 15,750 5%
Supplies 1,022 765 1,000 1,000 2,000 2,000 2,000 2,000 2,000 1,000 100%
Services & Charges
Professional Services 2,902 819 1,070 4,350 3,070 2,070 1,570 1,570 1,570 (1,280) -29%
Printing & Advertising - 347 1,571 1,645 1,500 1,000 1,000 1,000 1,000 (145) -9%
Repairs & Maintenance 9,275 9,716 9,200 9,393 9,200 9,200 9,200 9,200 9,200 (193) -2%
Education & Training 2,320 600 2,500 391 3,500 3,500 3,500 3,500 3,500 3,109 795%
Other Services & Charges 44,701 44,073 48,076 47,041 51,140 54,140 54,140 54,140 54,140 4,099 9%
Total Services & Charges 59,198 55,555 62,417 62,820 68,410 69,910 69,410 69,410 69,410 5,590 9%
Operating Expenditures 207,752 240,446 392,417 392,820 415,160 429,848 439,777 448,313 456,962 22,340 6%
Interfund Allocations 49,491 27,145 46,175 46,175 47,319 49,538 50,105 50,489 51,664 1,144 2%
Total Expenditures 257,243 267,591 438,592 438,995 462,479 479,386 489,882 498,802 508,626 23,484 5%
Revenue
Other Income 39,613 30,069 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Total Revenue 39,613 30,069 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The purpose of the South Bend Human Rights Commission (HRC) 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 HRC'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 HRC provides the keys to unlock the doors of discrimination.
Personnel - The personnel budget includes the wages and benefits for four (4) full-time employees, along with a budget for one part-time position. Human Rights also has two (2) grant-funded positions
budgeted in the Human Rights Federal Grants Fund (#258) that are not represented in this budget. | Supplies - There is a small budget for office supplies. | Services - Includes office space rental and
maintenance, education & training for staff members, and printing and mailing expenses.
In 2021, the Director of Human Rights position was added back. The Director of Human Rights serves on the senior leadership team of the Office of Diversity and Inclusion and provide strategic
leadership for the administration, operation, and functions of the HRC in accordance with the City of South Bend Human Rights Ordinance and St. Joseph County Human Rights Ordinance. The
director manages staff in the identification, investigation, mediation, and adjudication of human rights discrimination claims in housing, employment, public accommodations, and education.
This division is funded by property tax revenue collected in the General Fund. This division also receives a small amount of revenue from an agreement with St. Joseph County:
In 2017, the South Bend Human Rights Commission (HRC) entered into an interlocal agreement with St. Joseph County. The continued partnership with St. Joseph County, to investigate discrimination
complaints, has resulted in an increase in caseload. The agreement calls for the County to reimburse HRC to support the costs associated with the increased caseload. Starting in 2019, as part of the
interlocal agreement, St. Joseph County reimburses the City $30,000 a year to support the HRC.
Note: Federal grants from the Department of Housing & Urban Development (HUD) and the Equal Employment Opportunity Commission (EEOC) are received in the Human Rights Federal Grant
Fund (#258).
135
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Legal Department
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 798,210 907,628 996,152 976,152 1,093,537 1,114,858 1,136,600 1,158,777 1,181,398 117,385 12%
Fringe Benefits 251,604 298,375 345,475 345,475 386,599 416,073 436,518 450,549 464,664 41,124 12%
Total Personnel 1,049,814 1,206,003 1,341,627 1,321,627 1,480,136 1,530,931 1,573,118 1,609,326 1,646,062 158,509 12%
Supplies 1,771 3,568 3,550 3,550 3,500 3,500 3,500 3,500 3,500 (50) -1%
Services & Charges
Professional Services 475 1,440 2,550 22,550 2,550 2,601 2,653 2,706 2,760 (20,000) -89%
Printing & Advertising - 106 500 500 1,000 500 500 500 500 500 100%
Repairs & Maintenance - 100 - 1,000 - - - - - (1,000) -100%
Education & Training 10,998 8,063 11,000 11,021 12,000 12,000 13,000 13,050 13,050 979 9%
Travel 2,804 - 5,000 3,000 5,500 5,100 5,100 5,000 5,000 2,500 83%
Other Services & Charges 14,804 16,929 18,800 21,029 19,500 19,176 19,560 19,951 20,350 (1,529) -7%
Total Services & Charges 29,081 26,638 37,850 59,100 40,550 39,377 40,813 41,207 41,660 (18,550) -31%
Operating Expenditures 1,080,666 1,236,209 1,383,027 1,384,277 1,524,186 1,573,808 1,617,431 1,654,033 1,691,222 139,909 10%
Interfund Allocations 96,719 62,820 174,889 174,889 171,530 177,600 181,678 183,690 186,444 (3,359) -2%
Total Expenditures 1,177,385 1,299,029 1,557,916 1,559,166 1,695,716 1,751,408 1,799,109 1,837,723 1,877,666 136,550 9%
Revenue
Other Income 394 - - - - - - - - - -
Charges for Services 66,475 135,710 91,799 91,799 93,170 95,033 96,934 98,873 100,850 1,371 1%
Interfund Allocation Reimb 54,689 56,529 - - - - - - - - -
Total Revenue 121,558 192,239 91,799 91,799 93,170 95,033 96,934 98,873 100,850 1,371 1%
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 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.
This department is funded by the Admin Cost Allocation - an interfund allocation where the budgeted costs of the administrative departments in the General Fund (#101) are charged to other City funds.
The purpose of the allocation is to recover management oversight costs supported by General Fund expenditures. This department also collects revenue for legal services provided to the South Bend
Redevelopment Commission.
Personnel - The personnel budget includes the wages and benefits for twelve (12) full-time employees, one part-time employee, and $25k for interns. From 2020 to 2021, the personnel budget increased
as one (1) full-time Paralegal position was transferred from the Liability Insurance Fund (#226) to the Legal Department's budget in the General Fund (#101). This position is under the Legal Department
but was historically budgeted in Fund #226 because the position focuses on liability and workers' comp related matters. | Supplies - The supplies budget includes general office supplies. | Services -
Education & training includes funding for professional development and continuing education for the attorneys. Other charges & services includes dues & memberships with professional associations,
postage, and subscriptions to legal research sources.
136
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Engineering
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 1,630,795 1,680,220 1,816,881 1,816,881 1,952,122 1,989,857 2,028,350 2,067,608 2,107,650 135,241 7%
Fringe Benefits 515,864 588,063 645,176 645,176 741,859 798,004 836,683 863,010 889,488 96,683 15%
Total Personnel 2,146,659 2,268,284 2,462,057 2,462,057 2,693,981 2,787,861 2,865,033 2,930,618 2,997,138 231,924 9%
Supplies 12,665 5,144 22,700 22,700 22,700 22,600 22,500 22,400 22,250 - 0%
Services & Charges
Professional Services 139,573 151,673 150,000 392,831 150,000 150,000 148,000 147,000 147,000 (242,831) -62%
Printing & Advertising 3,520 1,872 8,535 9,567 8,535 8,383 8,261 8,193 8,123 (1,032) -11%
Repairs & Maintenance 4,840 5,718 26,500 25,500 27,700 27,700 27,700 27,700 27,700 2,200 9%
Education & Training 7,953 1,500 21,000 2,800 21,000 21,000 21,000 21,000 21,000 18,200 650%
Travel 9,682 3,762 15,250 5,273 15,250 15,250 13,500 13,500 13,500 9,977 189%
Other Services & Charges 18,918 12,314 21,300 19,941 36,300 36,300 35,700 35,700 35,500 16,359 82%
Debt Service Principal 14,637 10,755 8,259 8,259 - - - - - (8,259) -100%
Debt Service Interest & Fees 407 194 624 624 - - - - - (624) -100%
Total Services & Charges 199,530 187,788 251,468 464,795 258,785 258,633 254,161 253,093 252,823 (206,010) -44%
Operating Expenditures 2,358,855 2,461,216 2,736,225 2,949,552 2,975,466 3,069,094 3,141,694 3,206,111 3,272,211 25,914 1%
Interfund Allocations 365,366 418,440 567,032 567,032 459,896 470,345 478,977 484,758 490,368 (107,136) -19%
Total Expenditures 2,724,221 2,879,656 3,303,257 3,516,584 3,435,362 3,539,439 3,620,671 3,690,869 3,762,579 (81,222) -2%
Revenue
Licenses & Permits 160,730 161,952 127,000 127,000 156,100 143,100 143,100 143,100 143,100 29,100 23%
Charges for Services 136,717 415,210 192,000 192,000 196,000 196,000 200,000 204,000 208,000 4,000 2%
Other Income 10,321 21,032 5,000 5,000 - - - - - (5,000) -100%
Interfund Allocation Reimb 1,400,059 1,436,881 1,449,233 1,449,233 1,514,420 1,534,109 1,554,053 1,574,257 1,594,723 65,187 4%
Total Revenue 1,707,827 2,035,075 1,773,233 1,773,233 1,866,520 1,873,209 1,897,153 1,921,357 1,945,823 93,287 5%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
This division is funded by property tax revenue collected in the General Fund. It also receives revenue from 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.
Personnel - The personnel budget includes the wages and benefits for twenty-five (25) full-time employees, one (1) part-time position, and seasonal interns. Personnel changes in 2021 include the
addition of one (1) full-time Engineer II and the elimination of the budget for part-time engineers, leaving budget for one part-time clerical position. | Supplies - The supplies budget includes office
supplies and supplies for engineers to perform field work. | Services - Professional Services include consulting and design services for various Public Works projects.
137
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Office of Sustainability
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 81,071 85,683 85,548 85,548 - - - - - (85,548) -100%
Fringe Benefits 26,572 27,950 28,965 28,965 - - - - - (28,965) -100%
Total Personnel 107,643 113,634 114,513 114,513 - - - - - (114,513) -100%
Supplies 3,934 23,361 1,250 3,838 - - - - - (3,838) -100%
Services & Charges
Professional Services 37,201 74,584 53,000 26,902 - - - - - (26,902) -100%
Printing & Advertising - - 675 675 - - - - - (675) -100%
Repairs & Maintenance - - - 1,000 - - - - - (1,000) -100%
Education & Training 18 86 1,400 3,400 - - - - - (3,400) -100%
Travel 201 - 2,162 2,162 - - - - - (2,162) -100%
Other Services & Charges 3,487 12,760 6,000 6,000 - - - - - (6,000) -100%
Total Services & Charges 40,908 87,431 63,237 40,139 - - - - - (40,139) -100%
Operating Expenditures 152,485 224,425 179,000 158,490 - - - - - (158,490) -100%
Capital - - - 50,000 - - - - - (50,000) -100%
Interfund Allocations 19,234 9,740 20,146 20,146 - - - - - (20,146) -100%
Total Expenditures 171,719 234,165 199,146 228,636 - - - - - (316,980) -139%
Purpose:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Fund 101 - General Fund
AmeriCorps Grant Program
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 244,129 225,247 263,032 213,032 - - - - - (213,032) -100%
Fringe Benefits 40,651 37,207 57,140 57,140 - - - - - (57,140) -100%
Total Personnel 284,780 262,454 320,172 270,172 - - - - - (270,172) -100%
Supplies 43,669 10,067 30,850 28,350 - - - - - (28,350) -100%
Services & Charges
Professional Services 12,054 31,982 44,051 128,856 - - - - - (128,856) -100%
Printing & Advertising 594 139 1,200 200 - - - - - (200) -100%
Repairs & Maintenance - - 400 400 - - - - - (400) -100%
Education & Training 4,769 676 3,624 - - - - - - - -
Travel 10,609 726 10,006 - - - - - - - -
Other Services & Charges 1,125 1,755 7,180 1,346 - - - - - (1,346) -100%
Total Services & Charges 29,151 35,278 66,461 130,802 - - - - - (130,802) -100%
Total Expenditures 357,600 307,799 417,483 429,324 - - - - - (429,324) -100%
Revenue
Intergov./ Grants 117,240 176,231 177,238 184,811 - - - - - (184,811) -100%
Interfund Transfers In 135,000 105,000 120,000 120,000 - - - - - (120,000) -100%
Total Revenue 252,240 281,231 297,238 304,811 - - - - - (184,811) -61%
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
In 2021, the decision was made to discontinue participation in the AmeriCorps Grant Program as the program is duplicative of other initiatives throughout the City, specifically in the Department of
Community Investment (DCI). In 2022, the work the AmeriCorps Program was engaged in will be continued within DCI, primarily within the Engagement & Economic Empowerment, Neighborhoods,
and Sustainability teams accounted for in the DCI Fund (#211).
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 was a division of the Department of Public Works prior to 2021. In 2021, Sustainability was moved under the Department of Community Investment (DCI) and will be
accounted for in the DCI Fund (#211) beginning in 2022.
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 ten AmeriCorps members. The AmeriCorps
program was overseen by the Office of Sustainability. 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.
This program was funded by property tax revenue collected in the General Fund, the AmeriCorps grant, and transfers in from City departments that benefited from the AmeriCorps program.
138
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Police Department
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 17,218,225 15,563,454 16,627,644 16,705,444 14,882,155 16,712,137 16,785,144 17,000,777 17,234,710 (1,823,289) -11%
Fringe Benefits 5,275,228 5,423,162 5,468,221 5,450,421 7,600,855 8,186,128 8,533,611 8,747,346 8,961,552 2,150,434 39%
Total Personnel 22,493,452 20,986,615 22,095,865 22,155,865 22,483,010 24,898,265 25,318,755 25,748,123 26,196,262 327,145 1%
Supplies 905,823 767,165 1,152,960 1,145,154 1,152,960 1,152,960 1,062,960 1,062,960 1,062,960 7,806 1%
Services & Charges
Professional Services 657,704 765,305 710,000 729,898 720,000 720,000 720,000 720,000 720,000 (9,898) -1%
Printing & Advertising - 3,288 24,721 87,464 24,721 24,100 23,840 24,216 24,586 (62,743) -72%
Utilities 185,066 170,952 174,408 199,565 174,408 177,557 180,768 184,043 187,384 (25,157) -13%
Repairs & Maintenance 906,259 871,987 980,199 906,932 980,199 980,199 980,199 980,199 980,199 73,267 8%
Education & Training 350 426 - 60,175 - - - - - (60,175) -100%
Travel 1,339 1,648 250 2,393 250 250 250 250 250 (2,143) -90%
Grants & Subsidies 3,026 5,635 57,000 20,217 57,000 57,000 57,000 57,000 57,000 36,783 182%
Other Services & Charges 252,846 272,619 349,908 395,201 349,908 350,408 350,908 351,408 351,908 (45,293) -11%
Debt Service Principal 137,083 139,178 141,306 141,306 - - - - - (141,306) -100%
Debt Service Interest & Fees 5,837 3,742 1,616 1,616 - - - - - (1,616) -100%
Total Services & Charges 2,149,511 2,234,781 2,439,408 2,544,767 2,306,486 2,309,514 2,312,965 2,317,116 2,321,327 (238,281) -9%
Operating Expenditures 25,548,786 23,988,561 25,688,233 25,845,786 25,942,456 28,360,739 28,694,680 29,128,199 29,580,549 96,670 0%
Capital 102,885 ----------
Interfund
Interfund Allocations 4,333,272 3,651,431 4,863,457 4,863,457 5,158,753 5,156,542 5,147,341 5,259,205 5,113,877 295,296 6%
Interfund Transfers Out 26,423 - - - - - - - - - -
Total Interfund 4,359,695 3,651,431 4,863,457 4,863,457 5,158,753 5,156,542 5,147,341 5,259,205 5,113,877 295,296 6%
Total Expenditures 30,011,366 27,639,992 30,551,690 30,709,243 31,101,209 33,517,281 33,842,021 34,387,404 34,694,426 391,966 1%
Revenue
Intergov./ Grants - - - 210,402 - - - - - (210,402) -100%
Charges for Services - 8,316 - - - - - - - - -
Donations - - 7,500 - 7,500 7,500 7,500 7,500 7,500 7,500 100%
Other Income 613,356 655,931 457,000 331,716 456,500 456,500 456,500 456,500 456,500 124,784 38%
Interfund Transfers In - 1,547,272 - - - - - - - - -
Total Revenue 613,356 2,211,518 464,500 542,118 464,000 464,000 464,000 464,000 464,000 (78,118) -14%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Personnel - The personnel budget includes the wages and benefits for 36 full-time civilians and 232 sworn officers, along with a budget for part-time employees and seasonal school crossing guards. A
portion of sworn police officer wages are supported by the Local Income Tax Public Safety Fund (#249). For 2022, budgeted support is a little over $6 million. The Department has not been at full
staffing levels for sworn officers for some time due to a shortage of applicants, something many law enforcement agencies are experiencing. | Supplies - The majority of the supplies budget is for fuel for
patrol cars, budgeted at $635k for 2022. Taser purchases are budgeted at $110k per year until 2023. Other supplies budgeted include uniforms, medical & safety supplies, small tools & equipment, building
maintenance supplies, and general office supplies.| Services & Charges - Professional services includes funding to support the St. Joseph County Special Victims Unit, an interlocal partnership between
the St. Joseph County Police Department, Mishawaka Police Department, South Bend Police Department, and St. Joseph County Prosecutor’s Office. Professional services also includes legal services.
Utilities includes the water, electric, and natural gas for the police station. Repairs & maintenance includes $880k for police vehicles, radios, and other equipment, and $85k for building R&M. Other
services & charges includes $210k for telecommunications and data expenses for cell phones, pagers, and body cameras. | Grants & Subsidies - funding for the Police Athletic League (PAL) Program. |
Debt Service - Several police car leases funded by the General Fund will be fully paid off in 2021. In recent years, the purchase of new patrol cars through capital leases has been funded by the Local
Income Tax Certified Shares Fund (#404).
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. Other income
includes $320,000 from the School Resource Officer (SRO) program, $60,000 from the ATF, $7,000 from the DEA, $7,500 for firearms training of the University of Notre Dame police officers, and
$29,000 from the rental of property.
In 2020, the Police Department received funds from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to help offset public safety personnel overtime costs related to the COVID-19
pandemic. This revenue is represented as an interfund transfer in from the COVID-19 Response Fund (#264). Additionally, in 2021, grant revenue was received from the Department of Justice to help
offset public safety personnel overtime costs related to the COVID-19 pandemic.
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.
139
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Police Crime Lab
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - 395,207 463,759 463,759 475,637 484,560 493,659 502,940 512,407 11,878 3%
Fringe Benefits - 142,250 167,982 167,982 184,461 199,915 210,421 217,462 224,540 16,479 10%
Total Personnel -537,456 631,741 631,741 660,098 684,475 704,080 720,402 736,947 28,357 4%
Supplies -15,373 17,000 20,975 17,000 17,000 17,000 17,000 17,000 (3,975) -19%
Services & Charges
Professional Services - 8 - - - - - - - - -
Total Services & Charges -8 ---------
Operating Expenditures -552,838 648,741 652,716 677,098 701,475 721,080 737,402 753,947 24,382 4%
Interfund Allocations --148,571 148,571 191,479 182,089 187,576 192,206 185,284 42,908 29%
Total Expenditures -552,838 797,312 801,287 868,577 883,564 908,656 929,608 939,231 67,290 8%
Revenue
Charges for Services - 7,756 - 26,170 10,000 10,000 10,000 10,000 10,000 (16,170) -62%
Total Revenue -7,756 -26,170 10,000 10,000 10,000 10,000 10,000 (16,170) -62%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Personnel - The personnel budget includes the wages and benefits for seven (7) full-time civilians. | Supplies - The supplies budget includes operating supplies for the Crime Lab such as gloves, special
cartridges, ballistic powder, and other specialized supplies. | Interfund Allocations - Starting in 2021, the Crime Lab will be charged for the Information Technology (IT) Allocation and the
Administrative Cost Allocation.
This division was established in 2020 to track expenditures related to South Bend Police
Department Crime Lab. Separating the Crime Lab's budget from the rest of the Police
Department allows for the Police Department to better track expenditures directly related to
the Crime Lab.
The lab has served the following agencies:
Crime Lab Services offered include:
• Serial number restoration
• Tool matching
• Fracture matching
• Tires and footwear
• Video analysis
• Trace evidence examination
• Distance proximity determination
• Expert testimony
• Facial recognition
• 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
This division is funded by property tax revenue collected in the General Fund. The Crime Lab
offers services to other agencies for a charge. Revenue for services continues to grow but is
budgeted conservatively as this program is still new.
140
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Fire Department
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 12,884,584 16,374,216 16,126,290 16,316,290 13,651,366 16,383,661 16,502,302 16,764,408 17,042,871 (2,664,924) -16%
Fringe Benefits 3,938,049 5,397,609 5,452,133 5,362,133 7,250,515 7,778,335 8,110,143 8,312,609 8,515,242 1,888,382 35%
Total Personnel 16,822,632 21,771,825 21,578,423 21,678,423 20,901,881 24,161,996 24,612,445 25,077,017 25,558,113 (776,542) -4%
Supplies 585,336 591,801 666,391 724,569 678,568 678,568 678,568 678,568 678,568 (46,001) -6%
Services & Charges
Professional Services 294,517 233,686 204,000 404,998 204,000 204,000 204,000 204,000 204,000 (200,998) -50%
Printing & Advertising - 2,063 22,214 2,380 22,214 21,609 21,355 21,723 22,082 19,835 834%
Utilities 287,600 293,257 340,000 301,100 315,000 319,800 324,696 329,690 334,784 13,900 5%
Repairs & Maintenance 1,042,780 1,159,796 1,032,000 1,057,620 1,032,000 1,047,400 1,063,108 1,079,130 1,095,473 (25,620) -2%
Education & Training 51,604 67,844 73,000 88,000 73,000 73,000 73,000 73,000 73,000 (15,000) -17%
Travel 38,139 6,318 20,500 15,771 20,500 20,500 20,500 20,500 20,500 4,729 30%
Other Services & Charges 5,702 39,047 38,500 68,587 38,500 38,500 38,500 38,500 38,500 (30,087) -44%
Total Services & Charges 1,720,342 1,802,010 1,730,214 1,938,455 1,705,214 1,724,809 1,745,159 1,766,543 1,788,339 (233,241) -12%
Operating Expenditures 19,128,311 24,165,636 23,975,028 24,341,448 23,285,663 26,565,373 27,036,172 27,522,128 28,025,020 (1,055,785) -4%
Interfund
Interfund Allocations 1,979,778 1,890,530 2,493,373 2,493,373 2,880,306 2,895,385 2,941,349 2,989,050 3,011,819 386,933 16%
Interfund Transfers Out 608,052 - - - - - - - - - -
Total Interfund 2,587,830 1,890,530 2,493,373 2,493,373 2,880,306 2,895,385 2,941,349 2,989,050 3,011,819 386,933 16%
Total Expenditures 21,716,141 26,056,166 26,468,401 26,834,821 26,165,969 29,460,758 29,977,521 30,511,178 31,036,839 (668,852) -2%
Revenue
Intergov./ Grants 302,484 14,866 - 94,668 - - - - - (94,668) -100%
Licenses & Permits - 19,227 24,000 24,000 24,000 24,000 24,000 24,000 24,000 - 0%
Charges for Services 409 337 4,500 4,500 1,500 1,500 1,500 1,500 1,500 (3,000) -67%
Donations 345 420 87,800 - - - - - - - -
Other Income 11,447 6,033 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Interfund Transfers In - 3,474,135 707,215 607,079 - - - - - (607,079) -100%
Total Revenue 314,685 3,515,018 824,515 731,247 26,500 26,500 26,500 26,500 26,500 (704,747) -96%
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 fire building plan review fees. | In 2020, the Fire Department received funds from the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to help offset public safety personnel overtime costs related to the COVID-19 pandemic. This revenue is represented as an interfund
transfer in from the COVID-19 Response Fund (#264).
Personnel - The personnel budget includes the wages and benefits for seven (7) full-time civilians and 256 sworn firefighters, along with a small budget of $6k for interns. A portion of sworn firefighter
wages are supported by the Local Income Tax Public Safety Fund (#249). For 2022, budgeted support is a little over $6 million. 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. | Supplies -
$390k is budgeted for operating supplies including personal protective equipment (PPE), training materials and equipment, and more. $181k is budgeted for fuel for vehicles. | Services & Charges -
Professional services includes elevator and boiler inspections; various testing including physicals for firefighters, divers, and hazmat; and legal services. Utilities includes the water, electric, and natural gas
for the eleven fire stations. Repairs & maintenance includes $770k for vehicles, $125k for radios, $22k for other equipment, and $115k for buildings. | Capital - Fire Department capital needs are
budgeted in the Fire Department Capital Fund (#287). | Accounting Changes - In 2020, the Fire Department moved all firefighters 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 was impractical due to frequently
changing assignments. EMS expenditures related to billing are accounted for in separate division in the General Fund.
141
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Emergency Medical Services
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages - 138,124 150,859 150,859 156,804 159,819 162,896 166,035 169,236 5,945 4%
Fringe Benefits - 75,881 75,932 75,932 85,060 93,547 99,141 102,747 106,364 9,128 12%
Total Personnel -214,005 226,791 226,791 241,864 253,366 262,037 268,782 275,600 15,073 7%
Supplies -232,073 332,900 414,032 332,900 332,900 332,900 332,900 332,900 (81,132) -20%
Services & Charges
Professional Services - 14,058 80,610 54,735 80,610 80,610 80,610 80,610 80,610 25,875 47%
Printing & Advertising - 220 12,200 12,200 12,200 12,200 12,200 12,200 12,200 - 0%
Repairs & Maintenance - 2,640 133,600 22,600 133,600 133,600 133,600 133,600 133,600 111,000 491%
Education & Training - 66,239 4,000 14,000 4,000 4,000 4,000 4,000 4,000 (10,000) -71%
Other Services & Charges - 52,907 20,000 47,000 20,000 20,000 20,000 20,000 20,000 (27,000) -57%
Total Services & Charges -136,065 250,410 150,535 250,410 250,410 250,410 250,410 250,410 99,875 66%
Operating Expenditures -582,143 810,101 791,358 825,174 836,676 845,347 852,092 858,910 33,816 4%
Interfund Allocations -10,159 ---------
Total Expenditures -592,302 810,101 791,358 825,174 836,676 845,347 852,092 858,910 33,816 4%
Revenue
Charges for Services - 3,491,328 3,593,000 4,055,368 3,608,000 3,608,000 3,608,000 3,608,000 3,608,000 (447,368) -11%
Other Income - 186 - - - - - - - - -
Total Revenue -3,491,515 3,593,000 4,055,368 3,608,000 3,608,000 3,608,000 3,608,000 3,608,000 (447,368) -11%
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.
The Fire Department recovers significant portion of the cost of EMS services through insurance and patient payments.
Personnel - The personnel budget includes the wages and benefits for four (4) full-time EMS billing personnel. | Supplies - $323k is budgeted for operating supplies for ambulances, $7.4k for small
tools & equipment, and $2k for office supplies. | Services & Charges - Professional services includes collection costs and cleaning services. Utilities includes the water, electric, and natural gas for the
eleven (11) fire stations. Repairs & maintenance includes funding for repairs & maintenance for ambulances and repairs to small equipment. Other charges & services includes credit card processing fees
and postage. | Accounting Changes - 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 were moved to the General Fund. Moving EMS revenue and expenditures into the General Fund
simplified accounting. 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.
142
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Fire Training Center
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Supplies -13,842 5,000 17,000 5,000 5,000 5,000 5,000 5,000 (12,000) -71%
Services & Charges
Utilities - 5,729 33,000 23,000 33,000 33,490 33,990 34,500 35,020 10,000 43%
Repairs & Maintenance - 10,605 110,000 1,000 110,000 110,000 110,000 110,000 110,000 109,000 10900%
Total Services & Charges -16,334 143,000 24,000 143,000 143,490 143,990 144,500 145,020 119,000 496%
Total Expenditures -30,175 148,000 41,000 148,000 148,490 148,990 149,500 150,020 107,000 261%
Revenue
Charges for Services - 1,050 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Total Revenue -1,050 50,000 50,000 50,000 50,000 50,000 50,000 50,000 -0%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
Expenditures are directly related to running the Training 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.
From 2019 through 2021, capital improvements were 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).
This division 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. Recruit Academy and
other classes are offered to other agencies for a fee.
This division was established in 2020 to account for a portion of the costs of the Luther J Taylor Sr. Fire Training Center and associated revenue. Construction of the Training Center was completed in
2014. Prior to that, the South Bend Fire Department would have to find locations for training opportunities, such as using vacant or abandoned houses. The Training Center provided a much needed
resource for the South Bend Fire Department as well as other agencies in the area. Firefighters can practice fighting fires in a controlled environment under different scenarios such as apartment buildings,
businesses, commercial kitchens, and cars. The Training Center also hosts the recruit academy, as well as classes for the South Bend Fire Department and other agencies.
143
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Morris Performing Arts Center
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 381,917 285,767 539,806 539,806 - - - - - (539,806) -100%
Fringe Benefits 147,033 131,601 230,491 231,051 - - - - - (231,051) -100%
Total Personnel 528,950 417,368 770,297 770,857 -----(770,857) -100%
Supplies 20,954 22,110 25,000 41,200 -----(41,200) -100%
Services & Charges
Professional Services 2,160 2,518 10,200 12,705 - - - - - (12,705) -100%
Printing & Advertising 43,730 15,702 60,000 64,751 - - - - - (64,751) -100%
Utilities 128,031 112,645 139,100 139,100 - - - - - (139,100) -100%
Repairs & Maintenance 85,650 34,268 100,000 83,768 - - - - - (83,768) -100%
Education & Training 2,938 - - 7,228 - - - - - (7,228) -100%
Travel 5,648 1,469 - 7,130 - - - - - (7,130) -100%
Other Services & Charges 10,358 11,433 18,350 23,863 - - - - - (23,863) -100%
Total Services & Charges 278,515 178,034 327,650 338,543 -----(338,543) -100%
Operating Expenditures 828,418 617,512 1,122,947 1,150,600 -----(1,150,600) -100%
Capital 22,230 ----------
Interfund
Interfund Allocations 240,405 210,875 237,973 237,973 - - - - - (237,973) -100%
Interfund Transfers Out - 175,579 - - 600,000 - - - - 600,000 100%
Total Interfund 240,405 386,454 237,973 237,973 600,000 ----362,027 152%
Total Expenditures 1,091,053 1,003,966 1,360,920 1,388,573 600,000 ----(788,573) -57%
Revenue
Charges for Services 1,220,096 317,745 700,000 672,023 - - - - - (672,023) -100%
Intergov./ Grants - - - 992,163 - - - - - (992,163) -100%
Interfund Allocation Reimb - 40,118 86,746 86,746 - - - - - (86,746) -100%
Other Income 46,536 5,930 25,000 13,817 - - - - - (13,817) -100%
Interfund Transfers In - 55,367 - - - - - - - - -
Total Revenue 1,266,632 419,160 811,746 1,764,749 -----(1,764,749) -100%
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's
residents, serves as an economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center (Morris PAC) is a division under the Department of
Venues, Parks & Arts.
In 2022, the Morris Performing Arts Center's operations will be moved into an enterprise fund due to the nature of the Morris' activities. The Morris' revenues previously accounted for in the General
Fund #101) will be moved to the newly created Morris Performing Arts Center Operations Fund (#602).
In 2021, the Morris received the Shuttered Venue Operators Grant (SVOG) from the US Small Business Association to help offset the costs from the COVID-19 closure during 2020.
In 2022, the Morris Performing Arts Center's operations will be moved into an enterprise fund due to the nature of the Morris' activities. The Morris' expenditures previously accounted for in the General
Fund #101) will be moved to the newly created Morris Performing Arts Center Operations Fund (#602). $600,000 is budgeted to be transferred to the new fund to establish the fund's beginning cash
balance. The interfund transfer represents the net profit generated by the Morris in recent years, which reverted to the General Fund (#101).
144
City of South Bend, Indiana 2022 Budget
Fund 101 - General Fund
Palais Royale Ballroom
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Expenditures by Type
Personnel
Salaries & Wages 88,606 28,543 - - - - - - - - -
Fringe Benefits 49,675 28,243 - - - - - - - - -
Total Personnel 138,282 56,786 ---------
Supplies 5,181 5,031 5,000 5,000 5,000 5,141 5,244 5,349 5,455 -0%
Services & Charges
Printing & Advertising 21,346 3,693 - 300 - - - - - (300)-100%
Utilities 88,730 80,505 92,000 92,000 92,000 93,840 95,717 97,631 99,583 - 0%
Repairs & Maintenance 54,179 26,223 61,000 68,315 61,000 62,220 63,465 64,735 66,030 (7,315) -11%
Other Services & Charges 2,181 5,539 14,640 14,734 14,640 14,932 15,231 15,535 15,846 (94) -1%
Total Services & Charges 166,436 115,959 167,640 175,349 167,640 170,992 174,413 177,901 181,459 (7,709) -4%
Operating Expenditures 309,899 177,777 172,640 180,349 172,640 176,133 179,657 183,250 186,914 (7,709) -4%
Interfund Allocations 48,511 43,637 45,407 45,407 36,009 37,201 37,511 37,751 38,408 (9,398) -21%
Total Expenditures 358,410 221,414 218,047 225,756 208,649 213,334 217,168 221,001 225,322 (17,107) -8%
Revenue
Charges for Services 197,585 88,843 42,000 142,400 136,190 143,754 145,859 148,006 150,196 (6,210) -4%
Other Income 18,694 4,966 100,400 - - - - - - - -
Total Revenue 216,280 93,809 142,400 142,400 136,190 143,754 145,859 148,006 150,196 (6,210) -4%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
As a result of a new catering contract, in 2021, the Palais Royale personnel budget was eliminated. One position (Manager-Assistant Facility Operations) was transferred to the Morris Performing Arts
Center budget and one position was eliminated (Administrative Assistant I). The remaining expenses budgeted are for utilities and minor repairs and maintenance of the facility. All utilities are paid for by
the City and will be reimbursed by the caterer.
This division is funded by property tax revenue collected in the General Fund. Charges for Services is for the rental of the retail space and reimbursement from the caterer for utilities and LaSalle Grill for
refuse and recycle service.
145
City of South Bend, Indiana 2022 Budget
PUBLIC WORKS FUNDS
146
City of South Bend, Indiana 2022 Budget
Fund 202 - Motor Vehicle Highway
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 3,209,051 2,985,157 3,041,250 3,204,129 3,050,000 3,055,000 3,060,000 3,065,000 3,070,000 (154,129) -5%
Intergov./ Grants - - - 123,272 - - - - - (123,272) -100%
Licenses & Permits 3,150 300 3,000 3,000 1,500 1,500 1,500 1,500 1,500 (1,500) -50%
Charges for Services 253,301 290,475 232,670 232,670 262,300 262,300 262,300 262,300 262,300 29,630 13%
Interest Earnings 165,725 39,751 26,878 26,878 19,635 17 22 27 30 (7,243) -27%
Debt Proceeds - 1,778,948 - 890,000 775,000 1,260,000 1,105,000 925,000 750,000 (115,000) -13%
Other Income 42,383 56,716 5,300 23,326 6,000 6,000 6,000 6,000 6,000 (17,326) -74%
Interfund Allocation Reimb 138,150 149,020 150,163 150,163 187,963 190,407 192,881 195,388 197,928 37,800 25%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 5,550,000 4,139,212 6,812,461 7,166,799 6,983,225 2,050,000 59%
Total Revenue 7,663,825 10,238,117 6,959,261 8,153,438 9,852,398 8,914,436 11,440,164 11,622,014 11,270,983 1,698,960 21%
Expenditures by Activity
Streets/Traffic & Lighting 9,441,018 7,154,221 7,146,111 10,032,291 8,317,336 9,404,862 9,502,238 9,661,009 9,286,558 (1,714,955) -17%
Curb & Sidewalk 1,494,709 1,202,773 1,480,290 1,982,519 1,879,899 1,911,185 1,937,926 1,961,005 1,984,425 (102,620) -5%
Total Expenditures 10,935,727 8,356,994 8,626,401 12,014,810 10,197,235 11,316,047 11,440,164 11,622,014 11,270,983 (1,817,575) -15%
Expenditures by Type
Personnel
Salaries & Wages 2,602,952 2,715,345 2,994,880 2,980,876 3,330,520 3,384,977 3,451,793 3,514,246 3,577,960 349,644 12%
Fringe Benefits 970,717 1,138,382 1,240,258 1,248,262 1,423,392 1,543,185 1,629,059 1,684,583 1,740,341 175,130 14%
Total Personnel 3,573,668 3,853,726 4,235,138 4,229,138 4,753,912 4,928,162 5,080,852 5,198,829 5,318,301 524,774 12%
Supplies 1,080,335 1,065,253 764,833 1,030,029 720,794 944,284 951,863 959,557 967,368 (309,235) -30%
Services & Charges
Professional Services 645,007 255,097 483,476 933,575 700,000 700,000 700,000 700,000 700,000 (233,575) -25%
Printing & Advertising 222 194 3,250 3,250 2,950 2,950 2,950 2,950 2,950 (300) -9%
Utilities 49,037 44,364 48,231 53,521 51,856 52,894 53,952 55,032 56,132 (1,665) -3%
Repairs & Maintenance 424,771 699,746 555,941 668,229 692,525 726,402 761,972 799,322 838,538 24,296 4%
Education & Training 9,540 13,900 15,000 11,460 10,000 10,000 10,000 10,000 10,000 (1,460) -13%
Travel 3,391 2,210 5,000 4,998 5,000 5,000 5,000 5,000 5,000 2 0%
Other Services & Charges 177,033 165,904 128,070 127,040 149,210 149,210 149,210 149,210 149,210 22,170 17%
Debt Service Principal 734,901 590,097 920,461 920,461 953,898 1,111,315 1,166,427 1,344,849 1,003,425 33,437 4%
Debt Service Interest & Fees 45,227 28,674 47,245 47,245 52,508 66,058 73,277 74,009 49,064 5,263 11%
Total Services & Charges 2,089,129 1,800,187 2,206,674 2,769,779 2,617,947 2,823,829 2,922,788 3,140,372 2,814,319 (151,832) -5%
Operating Expenditures 6,743,132 6,719,167 7,206,645 8,028,946 8,092,653 8,696,275 8,955,503 9,298,758 9,099,988 63,707 1%
Capital 64,316 102,840 - 2,566,108 775,000 1,260,000 1,105,000 925,000 750,000 (1,791,108) -70%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,329,582 1,359,772 1,379,661 1,398,256 1,420,995 (90,174) -6%
Interfund Transfers Out 2,500,000 - - - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,329,582 1,359,772 1,379,661 1,398,256 1,420,995 (90,174) -6%
Total Expenditures 10,935,727 8,356,994 8,626,401 12,014,810 10,197,235 11,316,047 11,440,164 11,622,014 11,270,983 (1,817,575) -15%
Net Surplus / (Deficit) (3,271,902) 1,881,123 (1,667,140) (3,861,372) (344,837) (2,401,611) - - -
Beginning Cash Balance 7,993,003 4,743,203 6,607,820 2,746,448 2,401,611 - - - Cash Reserves Target
Cash Adjustments 22,101 (16,506) - - - - - -
Ending Cash Balance 4,743,203 6,607,820 2,746,448 2,401,611 - - - -
Cash Reserves Target 2,733,932 2,089,248 3,003,702 2,549,309 2,829,012 2,860,041 2,905,504 2,817,746
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for a portion of the Streets & Sewers Division's, see operations listed below. Streets & Sewers is a division of the Department of Public Works.
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, the
crack-sealing program was revived in an effort to mitigate water infiltration through cracks in the street surface. Additionally, Streets maintains around 398 miles of alley surface. Also operating under
Streets is Unit 211, a 24/7 response vehicle that works with the South Bend Police and Fire Departments for emergencies. | Traffic & Lighting - Maintains traffic signs, signals, and city-owned
streetlights. Not only does this office provide traffic control in construction areas for Streets & Sewers, but Traffic & Lighting also works with the South Bend Police Dept to provide traffic control for
special events in the city, setting up traffic control for events. Additionally, it is responsible for street painting, i.e., line striping, crosswalks, stop bars, etc. | 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 to be reviewed by Engineering for bidding as a public
works project.
This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the
State, which takes into account population, road and street mileage and other factors. Wheel tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to
the local units based on population and road miles. 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. Tax revenues are not keeping pace with expenses. The City continues to use income tax
revenue to support the current level of street maintenance and repair, transferring funds from Local Income Tax Certified Shares Fund (#404) in the amount necessary for this fund to break even (see
forecasted revenue for Interfund Transfers In ).
Personnel - The personnel budget in this fund includes the wages and benefits of 59 full-time employees and part-time & seasonal workers as well. | Supplies - The supplies budget is for the
procurement of street paving materials and other materials needed to repair and replace street and traffic lights and signs. It also includes operational supplies for the Streets and Traffic & Lighting
operations such as fuel for vehicles, small tools & equipment, uniforms, and office supplies. Road salt is also budgeted in this fund at $350,000 for 2022. | Services - The repair & maintenance budget
includes R&M for vehicles, equipment, and buildings. The professional services budget includes funding for contracted paving of curbs & sidewalks. The utilities budget includes 50% of the costs of
electric, natural gas, and water for the Public Works Service Center. The other 50% is paid for by the Sewers subdivision which is budgeted in the Sewage Works Operations Fund (#641). | Curb &
Sidewalk Program - Seven (7) full-time personnel are budgeted along with a budget for part-time & seasonal workers. As the Common Council wanted to expand the program, three (3) Concrete
Finishers were added to the 2019 budget. | Capital Budget - The 2022 capital budget includes $775,000 for capital lease purchases of vehicles and equipment for the Streets and Traffic & Lighting
operations. See the Five-Year Capital Improvement Plan for details.
147
City of South Bend, Indiana 2022 Budget
Fund 266 - MVH Restricted Fund
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 3,209,051 2,985,157 3,041,250 3,204,129 3,050,000 3,055,000 3,060,000 3,065,000 3,070,000 (154,129) -5%
Debt Proceeds - - - - 925,000 - - - 505,000 925,000 100%
Interest Earnings 15,007 12,589 187 9,704 285 3,184 5,273 7,235 6,764 (9,419) -97%
Total Revenue 3,224,058 2,997,747 3,041,437 3,213,833 3,975,285 3,058,184 3,065,273 3,072,235 3,581,764 761,452 24%
Expenditures by Type
Personnel
Salaries & Wages 290,561 221,144 353,095 359,095 429,064 433,356 437,690 442,066 446,486 69,969 19%
Fringe Benefits 148,185 103,529 140,277 140,277 159,953 161,524 163,110 164,713 166,332 19,676 14%
Total Personnel 438,746 324,673 493,372 499,372 589,017 594,880 600,800 606,779 612,818 89,645 18%
Supplies 1,355,841 1,165,290 1,189,768 1,248,238 1,516,135 1,212,310 1,216,418 1,220,608 1,224,882 267,897 21%
Services & Charges
Professional Services - - - 250,000 - - - - - (250,000) -100%
Repairs & Maintenance 774,629 1,042,462 1,358,110 1,412,302 1,419,325 940,291 962,306 985,421 1,009,692 7,023 0%
Debt Service Principal - - - - 175,924 180,349 184,886 189,537 290,350 175,924 100%
Debt Service Interest & Fees - - - - 22,033 17,607 13,070 8,419 15,680 22,033 100%
Total Services & Charges 774,629 1,042,462 1,358,110 1,662,302 1,617,282 1,138,247 1,160,262 1,183,377 1,315,722 (45,020) -3%
Operating Expenditures 2,569,216 2,532,426 3,041,250 3,409,913 3,722,434 2,945,437 2,977,480 3,010,764 3,153,422 312,521 9%
Capital ---15,800 925,000 ---505,000 909,200 5754%
Total Expenditures 2,569,216 2,532,426 3,041,250 3,425,713 4,647,434 2,945,437 2,977,480 3,010,764 3,658,422 1,221,721 36%
Net Surplus / (Deficit) 654,842 465,321 187 (211,880) (672,149) 112,747 87,793 61,471 (76,658)
Beginning Cash Balance - 650,402 1,126,297 914,417 242,268 355,015 442,808 504,279 Cash Reserves Target
Cash Adjustments (4,440) 10,574 - - - - - -
Ending Cash Balance 650,402 1,126,297 914,417 242,268 355,015 442,808 504,279 427,621
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
The MVH Restricted Fund was established in 2019 due to a directive from the Indiana 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.
Qualified Expenditures: 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.
This fund receives 50% of the City's gas tax and wheel tax distribution from the State of Indiana. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the
State, which takes into account population, road and street mileage and other factors. Wheel tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to
the local units based on population and road miles. This fund also receives revenue from interest earned on the fund's cash balance.
148
City of South Bend, Indiana 2021 Budget
Motor Vehicle Highway Budget Summary - Fund 202 & 266
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Historical Revenue by Fund
Motor Vehicle Highway (#202) 7,663,825 10,238,117 6,959,261 8,153,438 9,852,398 8,914,436 11,440,164 11,622,014 11,270,983 1,698,960 21%
MVH Restricted (#266) 3,224,058 2,997,747 3,041,437 3,213,833 3,975,285 3,058,184 3,065,273 3,072,235 3,581,764 761,452 24%
Total Revenue 10,887,884 13,235,863 10,000,698 11,367,271 13,827,683 11,972,620 14,505,437 14,694,249 14,852,747 2,460,412 22%
Revenue by Type
Intergov./ Shared Revenues 6,418,102 5,970,315 6,082,500 6,408,258 6,100,000 6,110,000 6,120,000 6,130,000 6,140,000 (308,258) -5%
Intergov./ Grants - - - 123,272 - - - - - (123,272) -100%
Licenses & Permits 3,150 300 3,000 3,000 1,500 1,500 1,500 1,500 1,500 (1,500) -50%
Charges for Services 253,301 290,475 232,670 232,670 262,300 262,300 262,300 262,300 262,300 29,630 13%
Interest Earnings 180,733 52,340 27,065 36,582 19,920 3,201 5,295 7,262 6,794 (16,662) -46%
Debt Proceeds - 1,778,948 - 890,000 1,700,000 1,260,000 1,105,000 925,000 1,255,000 810,000 91%
Other Income 42,383 56,716 5,300 23,326 6,000 6,000 6,000 6,000 6,000 (17,326) -74%
Interfund Allocation Reimb 138,150 149,020 150,163 150,163 187,963 190,407 192,881 195,388 197,928 37,800 25%
Interfund Transfers In 3,852,066 4,937,750 3,500,000 3,500,000 5,550,000 4,139,212 6,812,461 7,166,799 6,983,225 2,050,000 59%
Total Revenue 10,887,884 13,235,863 10,000,698 11,367,271 13,827,683 11,972,620 14,505,437 14,694,249 14,852,747 2,460,412 22%
Expenditures by Fund
Motor Vehicle Highway (#202) 10,935,727 8,356,994 8,626,401 12,014,810 10,197,235 11,316,047 11,440,164 11,622,014 11,270,983 (1,817,575) -15%
MVH Restricted (#266) 2,569,216 2,532,426 3,041,250 3,425,713 4,647,434 2,945,437 2,977,480 3,010,764 3,658,422 1,221,721 36%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 14,844,669 14,261,484 14,417,644 14,632,778 14,929,405 (595,854) -4%
Expenditures by Division
Streets / Traffic & Lighting 12,010,234 9,686,646 10,187,361 13,458,003 12,964,770 12,350,299 12,479,718 12,671,773 12,944,980 (493,233) -4%
Curb & Sidewalk 1,494,709 1,202,773 1,480,290 1,982,519 1,879,899 1,911,185 1,937,926 1,961,005 1,984,425 (102,620) -5%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 14,844,669 14,261,484 14,417,644 14,632,778 14,929,405 (595,854) -4%
Expenditures by Type
Personnel
Salaries & Wages 2,893,512 2,936,488 3,347,975 3,339,971 3,759,584 3,818,333 3,889,483 3,956,312 4,024,446 419,613 13%
Fringe Benefits 1,118,902 1,241,911 1,380,535 1,388,539 1,583,345 1,704,709 1,792,169 1,849,296 1,906,673 194,806 14%
Total Personnel 4,012,414 4,178,400 4,728,510 4,728,510 5,342,929 5,523,042 5,681,652 5,805,608 5,931,119 614,419 13%
Supplies 2,436,176 2,230,544 1,954,601 2,278,267 2,236,929 2,156,594 2,168,281 2,180,165 2,192,250 (41,338) -2%
Services & Charges
Professional Services 645,007 255,097 483,476 1,183,575 700,000 700,000 700,000 700,000 700,000 (483,575) -41%
Printing & Advertising 222 194 3,250 3,250 2,950 2,950 2,950 2,950 2,950 (300) -9%
Utilities 49,037 44,364 48,231 53,521 51,856 52,894 53,952 55,032 56,132 (1,665) -3%
Repairs & Maintenance 1,199,400 1,742,208 1,914,051 2,080,532 2,111,850 1,666,693 1,724,278 1,784,743 1,848,230 31,318 2%
Education & Training 9,540 13,900 15,000 11,460 10,000 10,000 10,000 10,000 10,000 (1,460) -13%
Travel 3,391 2,210 5,000 4,998 5,000 5,000 5,000 5,000 5,000 2 0%
Other Services & Charges 177,033 165,904 128,070 127,040 149,210 149,210 149,210 149,210 149,210 22,170 17%
Debt Service Principal 734,901 590,097 920,461 920,461 1,129,822 1,291,664 1,351,313 1,534,386 1,293,775 209,361 23%
Debt Service Interest & Fees 45,227 28,674 47,245 47,245 74,541 83,665 86,347 82,428 64,744 27,296 58%
Total Services & Charges 2,863,758 2,842,649 3,564,784 4,432,082 4,235,229 3,962,076 4,083,050 4,323,749 4,130,041 (196,853) -4%
Operating Expenditures 9,312,348 9,251,592 10,247,895 11,438,859 11,815,087 11,641,712 11,932,983 12,309,522 12,253,410 376,228 3%
Capital 64,316 102,840 - 2,581,908 1,700,000 1,260,000 1,105,000 925,000 1,255,000 (881,908) -34%
Interfund
Interfund Allocations 1,628,279 1,534,987 1,419,756 1,419,756 1,329,582 1,359,772 1,379,661 1,398,256 1,420,995 (90,174) -6%
Interfund Transfers Out 2,500,000 - - - - - - - - - -
Total Interfund 4,128,279 1,534,987 1,419,756 1,419,756 1,329,582 1,359,772 1,379,661 1,398,256 1,420,995 (90,174) -6%
Total Expenditures 13,504,943 10,889,419 11,667,651 15,440,523 14,844,669 14,261,484 14,417,644 14,632,778 14,929,405 (595,854) -4%
Net Surplus / (Deficit) (2,617,060) 2,346,444 (1,666,953) (4,073,252) (1,016,986) (2,288,864) 87,793 61,471 (76,658)
Beginning Cash Balance 7,993,003 5,393,605 7,734,117 3,660,865 2,643,879 355,015 442,808 504,279 Cash Reserves Target
Cash Adjustments 17,661 (5,932) - - - - - -
Ending Cash Balance 5,393,605 7,734,117 3,660,865 2,643,879 355,015 442,808 504,279 427,621
Cash Reserves Target 3,376,236 2,722,355 3,860,131 3,711,167 3,565,371 3,604,411 3,658,195 3,732,351
25% of Annual expenditures
This summary shows the combined Motor Vehicle Highway (MVH) Fund and MVH Restricted Fund. These funds account for a portion of the Streets & Sewers Division's operations including: Streets,
Traffic & Lighting, and Curb & Sidewalk. Streets & Sewers is a division of the Department of Public Works.
For the purposes of reporting to the State of Indiana, these funds are combined; however, their accounting must be kept separate based on the directive put forth by the Indiana 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.
149
City of South Bend, Indiana 2022 Budget
Fund 251 - Local Road & Street
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 1,858,579 1,781,618 1,539,462 1,939,498 1,829,152 1,834,152 1,839,152 1,844,152 1,849,152 (110,346) -6%
Intergov./ Grants 117,020 101,082 350,000 670,528 947,000 50,000 25,000 - - 276,472 41%
Interest Earnings 132,553 43,781 7,007 18,850 7,417 10,737 17,255 24,350 31,085 (11,433) -61%
Other Income 38,375 18,968 - - - - - - - - -
Interfund Transfers In 2,500,000 - - - - - - - - - -
Total Revenue 4,646,528 1,945,448 1,896,469 2,628,876 2,783,569 1,894,889 1,881,407 1,868,502 1,880,237 154,693 6%
Expenditures by Type
Supplies 63,646 4,468 350,000 400,548 350,000 350,000 100,000 100,000 100,000 (50,548) -13%
Services & Charges
Professional Services 175,032 200,078 80,000 754,276 1,170,000 80,000 80,000 70,000 60,000 415,724 55%
Repairs & Maintenance 376,289 795,967 - 743,974 250,000 100,000 150,000 200,000 200,000 (493,974) -66%
Other Services & Charges 5,000 2,094 15,000 15,000 - - - - - (15,000) -100%
Total Services & Charges 556,321 998,139 95,000 1,513,250 1,420,000 180,000 230,000 270,000 260,000 (93,250) -6%
Capital 2,095,286 1,552,078 300,000 925,452 300,000 300,000 300,000 250,000 250,000 (625,452) -68%
Interfund Transfers Out 617,569 1,000,000 2,000,000 2,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (1,000,000) -50%
Total Expenditures 3,332,822 3,554,685 2,745,000 4,839,250 3,070,000 1,830,000 1,630,000 1,620,000 1,610,000 (1,769,250) -37%
Net Surplus / (Deficit) 1,313,706 (1,609,236) (848,531) (2,210,374) (286,431) 64,889 251,407 248,502 270,237
Beginning Cash Balance 3,919,938 5,233,148 3,632,884 1,422,509 1,136,078 1,200,967 1,452,374 1,700,876 Cash Reserves Target
Cash Adjustments (495) 8,971 - - - - - -
Ending Cash Balance 5,233,148 3,632,884 1,422,509 1,136,078 1,200,967 1,452,374 1,700,876 1,971,113
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund receives gas taxes from the State of Indiana as its primary revenue source. Gas tax revenue is distributed monthly by the State and is based on a complex formula, developed by the State, which
takes into account population, road and street mileage and other factors. Gas tax is forecasted conservatively given the changes in the State's distribution formula. 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 Local Income Tax Economic Development 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.
Per Indiana Code Section 8-14-2-5, this fund "shall be used exclusively by the cities, towns, and counties for: engineering, land acquisition, construction, resurfacing, maintenance, restoration, or
rehabilitation of both local and arterial road and street systems; the payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects; any local costs required to
undertake a recreational or reservoir road project under IC 8-23-5; or the purchase, rental, or repair of highway equipment."
Expenditures in this fund are for general street maintenance, traffic calming, outsourced paving, and traffic signal maintenance. Expenditures are based on the revenues received. There is no cash reserve
requirement as this is a capital fund so it is spent down on capital projects.
In 2021, the City issued an infrastructure bond to fund city-wide street improvements. As a result, some of the outsourced paving expenses typically budgeted for in this fund were moved to the 2021
Infrastructure Bond Capital Fund (#455).
This fund supports a 50/50 matching grant (Community Crossings), funding $1,000,000 as the matching portion as an Interfund transfer to the Local Road & Bridge Grant Fund (#265). The transfer
from this fund was suspended in 2021 and the matching portion was covered by the 2021 Infrastructure Bond Capital Fund (#455). In 2022, this fund will resume the $1,000,000 matching transfer.
150
City of South Bend, Indiana 2022 Budget
Fund 257 - LOIT Special Distribution
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - 144,097 - - - - - - - - -
Interest Earnings 10,922 1,257 129 1,469 543 546 734 898 1,005 (926) -63%
Other Income 92,453 - - 1,500 - - - - - (1,500) -100%
Total Revenue 103,375 145,354 129 2,969 543 546 734 898 1,005 (2,426) -82%
Expenditures by Type
Professional Services 257,469 17,856 - 106,004 - - - - - (106,004) -100%
Capital 434,025 31,938 - 103,459 - - - - - (103,459) -100%
Total Expenditures 691,494 49,793 - 209,463 - - - - - (209,463) -100%
Net Surplus / (Deficit)(588,119) 95,560 129 (206,494) 543 546 734 898 1,005
Beginning Cash Balance 757,509 170,735 266,588 60,094 60,637 61,183 61,917 62,815 Cash Reserves Target
Cash Adjustments 1,345 293 - - - - - -
Ending Cash Balance 170,735 266,588 60,094 60,637 61,183 61,917 62,815 63,820
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants 553,253 1,102,365 1,000,000 1,141,172 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (141,172) -12%
Interest Earnings 10,466 7,642 10 4,010 1,049 1,054 1,418 1,734 1,942 (2,961) -74%
Interfund Transfers In 553,253 1,522,365 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0%
Total Revenue 1,116,972 2,632,372 2,000,010 2,145,182 2,001,049 2,001,054 2,001,418 2,001,734 2,001,942 (144,133) -7%
Expenditures by Type
Repairs & Maintenance 996,856 1,691,081 2,000,000 3,420,585 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (1,420,585) -42%
Total Expenditures 996,856 1,691,081 2,000,000 3,420,585 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (1,420,585) -42%
Net Surplus / (Deficit) 120,116 941,291 10 (1,275,403) 1,049 1,054 1,418 1,734 1,942
Beginning Cash Balance 329,373 449,431 1,391,493 116,090 117,139 118,193 119,611 121,345 Cash Reserves Target
Cash Adjustments (58) 770 - - - - - -
Ending Cash Balance 449,431 1,391,493 116,090 117,139 118,193 119,611 121,345 123,287
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 10486-16) 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. The City is seeking $1 million in grant funding each year.
In February 2017, the City received its first Community Crossings matching grant from INDOT for $1 million.
The City's matching portion is covered by interfund transfers from other City funds. The transfers have come from the following funds: 2017 - $1 million - LOIT 2016 Special Distribution Fund (#257) |
2018 - $670,000 - LOIT 2016 Special Distribution Fund (#257) | 2019 - $553,253 - Local Road & Street Fund (#251) | 2020 - $1 million - Local Road & Street Fund (#251), $522,365 - Major Moves
Construction Fund (#412) | 2021 - $1 million - 2021 Infrastructure Bonds Fund (#455) | 2022 through 2026 - $1 million - Local Road & Street Fund (#251)
This fund also receives revenue from interest earned on the fund's cash balance.
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
This fund was established in 2016, per the Indiana 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 (Senate Enrolled Act 67), 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.
No reserve requirement -
Grant fund - spend down to
zero
151
City of South Bend, Indiana 2022 Budget
Fund 412 - Major Moves Construction
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - 668 - 84,756 - - - - - (84,756) -100%
Interest Earnings 69,658 17,411 7,533 9,556 3,481 832 1,282 3,320 5,651 (6,075) -64%
Other Income 584,181 493,328 493,329 493,329 493,328 493,328 138,515 120,892 120,892 (1) 0%
Total Revenue 653,840 511,407 500,862 587,641 496,809 494,160 139,797 124,212 126,543 (90,832) -15%
Expenditures by Type
Supplies --450,000 -350,000 350,000 ---350,000 100%
Services & Charges
Professional Services 1,502 108,890 - 546,265 - 175,000 - - - (546,265) -100%
Repairs & Maintenance 710,820 44,201 - 97,898 450,000 - - - - 352,102 360%
Total Services & Charges 712,322 153,090 -644,163 450,000 175,000 ---(194,163) -30%
Capital 513,712 649,253 -102,896 500,000 300,000 125,000 --397,104 386%
Interfund Transfers Out -522,365 ---------
Total Expenditures 1,226,034 1,324,708 450,000 747,059 1,300,000 825,000 125,000 --552,941 74%
Net Surplus / (Deficit)(572,194) (813,301) 50,862 (159,418) (803,191) (330,840) 14,797 124,212 126,543
Beginning Cash Balance 2,765,949 2,195,972 1,386,436 1,227,018 423,827 92,987 107,784 231,996 Cash Reserves Target
Cash Adjustments 2,216 3,765 - - - - - -
Ending Cash Balance 2,195,972 1,386,436 1,227,018 423,827 92,987 107,784 231,996 358,539
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.
Per Indiana Code Section 8-14-16-5, “money in the fund may be expended only for the following purposes: (1) Construction of highways, roads, and bridges; (2) In a county that is a member of the
northwest Indiana regional development authority, or in a city or town located in such a county, any purpose for which the regional development authority may make expenditures under IC 36-7.5; (3)
Providing funding for economic development projects (as defined in IC 6-3.5-7-13.1(c)(1) or IC 6-3.5-7-13.1(c)(2)(A) through IC 6-3.5-7-13.1(c)(2)(K)); (4) Matching federal grants for a purpose described
in this section; (5) Providing funding for interlocal agreements under IC 36-1-7 for a purpose described in this section; (6) Providing the county's, city's, or town's contribution to a regional development
authority established under IC 36-7.6-2-3.”
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.
For 2021, $450,000 was budgeted for the Streets Division to use for street paving materials. In 2022 and 2023 internal street paving materials decreased to $350,000 each year. Budgeted for 2022 is
$450,000 for Contracted Paving - as part of the City's Rebuilding our Streets Initiative. Also funded in 2022 as part of the Capital Outlay for Infrastructure Streets and Alleys is $200,000 Flashing Beacon
and $300,000 Guardrail Installation.
152
City of South Bend, Indiana 2022 Budget
Fund 455 - 2021 Infrastructure Bond Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings - - - 21,221 - - - - - (21,221) -100%
Interfund Transfers In - - - 8,601,026 - - - - - (8,601,026) -100%
Total Revenue - - - 8,622,247 - - - - - (8,622,247) -100%
Expenditures by Type
Services & Charges
Interfund Transfers Out - - - 1,000,000 - - - - - (1,000,000) -100%
Total Services & Charges - - - 1,000,000 - - - - - (1,000,000) -100%
Capital - - - 7,601,026 - - - - - (7,601,026) -100%
Total Expenditures - - - 8,601,026 - - - - - (8,601,026) -100%
Net Surplus / (Deficit)- - - 21,221 - - - - -
Beginning Cash Balance - - - 21,221 21,221 21,221 21,221 21,221 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 21,221 21,221 21,221 21,221 21,221 21,221
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Bond capital fund - spend
down to zero
This fund was established to track the expenditures of the proceeds from the LIT Lease Rental Revenue Bonds, Series 2021. The bonds were issued to fund street and neighborhood infrastructure
projects. The bonds were secured with local income tax funding and are being repaid by the Local Income Tax Economic Development Fund (#408). Payment of debt service principal and interest to the
bondholders is recorded in the Building Corporation Fund (#755).
The par amount of the bonds were $7,610,000 with a premium of $1,250,022, a total of $8,860,022. The bonds were closed on May 12, 2021 with a net interest rate of 3.4%. The bond proceeds and cost
of issuance were accounted for in the Building Corporation Fund (#755). The net amount of $8,601,026 was transferred from Fund #755 to this bond capital fund to be used towards the approved
capital projects.
The bonds proceeds will be spent towards improving the City's neighborhoods through street and infrastructure improvements. $1,000,000 will be transferred to the Local Road & Bridge Grant Fund
(#265) as the City's match portion for the Community Crossings state matching grant from the Indiana Department of Transportation (INDOT).
153
City of South Bend, Indiana 2022 Budget
Fund 610 - Solid Waste Operations
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 5,463,922 5,656,106 5,506,237 5,517,178 6,398,200 7,067,300 7,411,500 7,653,500 7,653,500 881,022 16%
Interest Earnings 12,252 2,362 - 781 - - - - - (781) -100%
Other Income 13,220 98,540 45,500 46,848 45,000 45,000 45,000 45,000 45,000 (1,848) -4%
Interfund Transfers In - 250,000 965,000 1,500,000 - - - - - (1,500,000) -100%
Total Revenue 5,489,395 6,007,008 6,516,737 7,064,807 6,443,200 7,112,300 7,456,500 7,698,500 7,698,500 (621,607) -9%
Expenditures by Type
Personnel
Salaries & Wages 1,030,068 1,151,775 1,146,617 1,146,557 1,294,255 1,339,937 1,364,102 1,388,741 1,413,877 147,698 13%
Fringe Benefits 421,865 491,924 521,476 491,536 625,177 681,090 717,281 741,068 764,957 133,641 27%
Total Personnel 1,451,934 1,643,699 1,668,093 1,638,093 1,919,432 2,021,027 2,081,383 2,129,809 2,178,834 281,339 17%
Supplies 254,413 328,387 472,330 444,822 448,120 470,459 493,962 518,690 544,712 3,298 1%
Services & Charges
Printing & Advertising - 504 5,193 5,193 5,193 5,053 4,994 5,079 5,162 - 0%
Repairs & Maintenance 810,289 1,156,210 995,000 1,060,900 1,030,000 1,030,000 1,030,000 1,030,000 1,030,000 (30,900) -3%
Education & Training 975 - 20,000 20,000 20,000 10,000 10,000 10,000 10,000 - 0%
Travel 1,137 - 9,900 9,900 9,900 9,900 9,900 9,900 9,900 - 0%
Other Services & Charges 998,584 1,199,086 1,114,933 1,360,448 1,269,157 1,446,515 1,650,476 1,885,031 2,154,770 (91,291) -7%
Debt Service Principal - - - 250,000 - - - - - (250,000) -100%
Total Services & Charges 1,810,984 2,355,800 2,145,026 2,706,441 2,334,250 2,501,468 2,705,370 2,940,010 3,209,832 (372,191) -14%
Operating Expenditures 3,517,330 4,327,885 4,285,449 4,789,356 4,701,802 4,992,954 5,280,715 5,588,509 5,933,378 (87,554) -2%
Interfund
Interfund Allocations 998,406 958,978 1,185,129 1,185,129 1,187,501 1,224,726 1,248,993 1,271,454 1,295,121 2,372 0%
Interfund Transfers Out 1,053,026 979,213 1,065,255 1,065,255 1,124,161 1,067,712 1,027,013 1,141,220 1,063,990 58,906 6%
Total Interfund 2,051,432 1,938,191 2,250,384 2,250,384 2,311,662 2,292,438 2,276,006 2,412,674 2,359,111 61,278 3%
Total Expenditures 5,568,762 6,266,076 6,535,833 7,039,740 7,013,464 7,285,392 7,556,721 8,001,183 8,292,489 (26,276) 0%
Net Surplus / (Deficit) (79,367) (259,069) (19,096) 25,067 (570,264) (173,092) (100,221) (302,683) (593,989)
Beginning Cash Balance 525,571 449,145 87,032 112,100 (458,164) (631,256) (731,477) (1,034,160) Cash Reserves Target
Cash Adjustments 2,941 (103,044) - - - - - -
Ending Cash Balance 449,145 87,032 112,100 (458,164) (631,256) (731,477) (1,034,160) (1,628,149)
Cash Reserves Target 556,876 626,608 703,974 701,346 728,539 755,672 800,118 829,249
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
10% of Annual expenditures
Personnel - The personnel budget includes the wages and benefits for twenty-five (25) full-time employees and a small budget for one (1) part-time employee. Rates for drivers have gone up significantly.
| Supplies - The supplies budget includes fuel for the trash trucks, trash and yard waste totes, uniforms, and other small operating supplies. | Services - The repair & maintenance budget includes R&M
for the trash trucks. The majority of the budget for other charges & services is for landfill costs (approx. $1.2 million budgeted for 2022). Landfill costs have continued to increase as the volume of trash
collected rises year after year. However, the City does not charge residents based on the volume of trash picked up so there is no additional revenue to help offset the increased costs. The City will
continue to look for ways to be more efficient and/or raise more revenue. | Capital - 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.
This fund was established to account for the operations of the Solid Waste Division of the Department of Public Works. Solid Waste provides weekly trash collection service. Additional services available
to residents include trash extra bulky collection, weekly yard waste collection, yard waste extra bulky collection, and Christmas tree collection.
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 most recent rate increases were in 2008
(ordinance no. 9861-08), 2017 (ordinance no. 10400-15), and 2021 (ordinance no. 10797-21).
At the end of 2020, the Common Council approved an interfund loan from the Sewage Works Operations Fund (#641) to this fund in order to ensure the cash balance was not negative at year-end. The
loan was repaid June 30, 2021.
154
City of South Bend, Indiana 2022 Budget
Fund 611 - Solid Waste Capital
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 5,423 946 - 23 - - - - - (23) -100%
Debt Proceeds - 375,000 - 758,270 1,430,000 1,155,000 770,000 890,000 - 671,730 89%
Interfund Transfers In 1,053,026 979,213 1,065,255 1,065,255 1,124,161 1,067,712 1,027,013 1,141,220 1,063,990 58,906 6%
Total Revenue 1,058,449 1,355,159 1,065,255 1,823,548 2,554,161 2,222,712 1,797,013 2,031,220 1,063,990 730,613 40%
Expenditures by Type
Services & Charges
Debt Service Principal 970,891 927,626 1,002,558 1,002,558 1,061,327 998,991 960,066 1,072,786 1,018,891 58,769 6%
Debt Service Interest & Fees 67,113 51,027 62,697 62,697 62,834 68,721 66,947 68,434 45,099 137 0%
Total Services & Charges 1,038,004 978,653 1,065,255 1,065,255 1,124,161 1,067,712 1,027,013 1,141,220 1,063,990 58,906 6%
Capital - 53,416 - 1,133,270 1,430,000 1,155,000 770,000 890,000 - 296,730 26%
Total Expenditures 1,038,004 1,032,069 1,065,255 2,198,525 2,554,161 2,222,712 1,797,013 2,031,220 1,063,990 355,636 16%
Net Surplus / (Deficit) 20,445 323,090 - (374,977) - - - - -
Beginning Cash Balance 44,494 64,925 388,126 13,149 13,149 13,149 13,149 13,149 Cash Reserves Target
Cash Adjustments (15) 111 - - - - - -
Ending Cash Balance 64,925 388,126 13,149 13,149 13,149 13,149 13,149 13,149
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 receives interfund transfers from the Solid Waste Operations Fund (#610) to cover expenditures as needed.
Over the next five years, Solid Waste plans to replace older trucks with side-load dedicated units, replacing about two trucks a year. See the Five-Year Capital Improvement Plan for details. These trucks
will be purchased with capital lease proceeds and paid off over a 5-year period. The principal and interest expense budgeted is for capital lease payments for the trucks.
This fund was established to account for capital expenditures and debt service related to the Solid Waste Division of the Department of Public Works. Some equipment is purchased through capital leases
which are usually paid off over 5 years.
155
City of South Bend, Indiana 2022 Budget
Fund 620 - Water Works Operations
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 18,428,418 19,530,007 18,768,653 18,768,653 20,020,371 20,758,368 20,758,368 20,758,368 20,758,368 1,251,718 7%
Interest Earnings 89,938 29,477 21,605 28,409 15,362 17,267 20,141 12,324 21,184 (13,047) -46%
Other Income 37,155 30,256 42,500 54,241 20,000 20,000 20,000 20,000 20,000 (34,241) -63%
Interfund Allocation Reimb 1,734,889 1,788,327 1,856,424 1,856,424 1,414,701 1,456,847 1,500,277 1,545,031 1,591,150 (441,723) -24%
Interfund Transfers In 159,826 83,727 103,534 103,534 - - - - - (103,534) -100%
Total Revenue 20,450,225 21,461,793 20,792,716 20,811,261 21,470,434 22,252,482 22,298,786 22,335,723 22,390,702 659,173 3%
Expenditures by Type
Personnel
Salaries & Wages 3,287,529 3,387,258 3,694,444 3,661,444 3,894,196 3,963,133 4,035,038 4,108,353 4,183,108 232,752 6%
Fringe Benefits 1,287,012 1,442,985 1,532,758 1,532,758 1,764,581 1,907,432 2,007,237 2,073,332 2,139,722 231,823 15%
Total Personnel 4,574,540 4,830,243 5,227,202 5,194,202 5,658,777 5,870,565 6,042,275 6,181,685 6,322,830 464,575 9%
Supplies 1,499,242 1,266,625 1,430,772 1,595,114 1,531,847 1,562,483 1,593,730 1,625,602 1,658,117 (63,267) -4%
Services & Charges
Professional Services 891,024 850,848 676,560 1,223,789 656,560 638,791 651,267 663,991 676,971 (567,229) -46%
Printing & Advertising 1,165 2,209 10,359 5,779 10,359 10,566 10,777 10,993 11,213 4,580 79%
Utilities 769,708 752,924 823,700 830,700 825,700 842,214 859,059 876,241 893,767 (5,000) -1%
Repairs & Maintenance 321,740 388,841 475,200 633,467 446,700 455,634 464,746 474,041 483,520 (186,767) -29%
Education & Training 10,627 10,322 32,675 36,675 32,675 33,329 33,996 34,675 35,368 (4,000) -11%
Travel 2,386 2,754 18,750 3,750 18,750 19,125 19,508 19,898 20,296 15,000 400%
Other Services & Charges 3,008,526 3,097,555 3,539,879 3,571,575 3,179,422 3,250,244 2,371,925 2,638,344 2,474,015 (392,153) -11%
Debt Service Principal 396,892 401,882 296,672 296,672 201,048 - - - - (95,624) -32%
Debt Service Interest & Fees 23,014 15,525 8,065 8,065 3,132 - - - - (4,933) -61%
Total Services & Charges 5,425,081 5,522,862 5,881,860 6,610,472 5,374,346 5,249,903 4,411,278 4,718,182 4,595,150 (1,236,126) -19%
Operating Expenditures 11,498,863 11,619,730 12,539,834 13,399,788 12,564,970 12,682,951 12,047,283 12,525,469 12,576,097 (834,818) -6%
Interfund
Interfund Allocations 1,979,352 2,184,334 2,267,793 2,267,793 2,342,714 2,417,808 2,452,720 2,473,140 2,510,811 74,921 3%
PILOT 1,662,624 1,629,442 1,611,201 1,611,201 1,613,639 1,613,639 1,613,639 1,613,639 1,613,639 2,438 0%
Interfund Transfers Out 5,539,552 5,166,931 4,954,548 4,954,548 6,649,430 5,320,675 6,422,321 6,559,818 5,207,242 1,694,882 34%
Total Interfund 9,181,528 8,980,707 8,833,542 8,833,542 10,605,783 9,352,122 10,488,680 10,646,597 9,331,692 1,772,241 20%
Total Expenditures 20,680,391 20,600,437 21,373,376 22,233,330 23,170,753 22,035,073 22,535,963 23,172,066 21,907,789 937,423 4%
Net Surplus / (Deficit) (230,166) 861,356 (580,660) (1,422,069) (1,700,319) 217,409 (237,177) (836,343) 482,913
Beginning Cash Balance 4,618,205 4,204,418 4,840,727 3,418,657 1,718,338 1,935,748 1,698,571 862,228 Cash Reserves Target
Cash Adjustments (183,621) (225,047) - - - - -
Ending Cash Balance 4,204,418 4,840,727 3,418,657 1,718,338 1,935,748 1,698,571 862,228 1,345,140
Cash Reserves Target 1,034,020 1,030,022 1,111,667 1,158,538 1,101,754 1,126,798 1,158,603 1,095,389
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 the revenues and operational expenses of the City-owned water utility. This fund also provides the monies for debt service obligations and capital improvements
through transfer of monies to other water utility funds. The water utility is run by the Water Works Division of the Department of Public Works. Water Works solely utilizes groundwater to serve more
than 112,000 customers. There are nine well fields which can produce water to be treated before making its way to homes and businesses via 550+ miles of water main. Water Works staff regularly
conducts thorough testing on the groundwater before, during and after treatment, as well as throughout the distribution system. Water being distributed meets or exceeds all drinking water regulations.
The general source of the water utility's revenue comes from the water service that is provided to its customers. The last rate increase was approved in 2021 (ordinance no. 10797-21). The purpose of the
comprehensive rate adjustment is to provide a multi-year plan that meets the operational and capital needs of the utilities, gradually adjusting rates to generate sufficient cash flow. The increases are based
on recommendations of a comprehensive utility long-term rate plan commissioned by the City. Changes to water rates are subject to approval of the Indiana Utility Regulatory Commission (IURC).
Charges for services revenue forecast assumptions remain conservative. Other Income consists of reimbursements and other miscellaneous type sales. Interfund Allocation Reimbursement consists of the
Utility Customer Service Allocation, which allocates the operational costs of the customer service department to benefiting operations including Sewage Works (Fund #641), Solid Waste (Fund #610),
and Project ReLeaf (Fund #655); and the Payroll Cost Allocation, which allocates a portion of wages and benefits for positions that serve other divisions within the Department of Public Works. This
fund also receives interest earnings from the other water utility funds (#624, 625, 626 and 629) for interest earned on cash balances in those funds that is subsequently transferred to this fund.
Operational expenditures include those incurred in operating source of supply and pumping facilities, treatment facilities and distribution facilities. In addition, customer service costs are related to utility
billing and collections. | Personnel - The personnel budget includes the wages and benefits for 68 full-time employees, and $86k for part-time and seasonal wages. | Supplies - The supplies budget
includes inventory such as replacement parts for water mains and hydrants, repair & maintenance materials, concrete supplies, water treatment chemicals, laboratory supplies, fuel for vehicles and
equipment, hardware supplies such as small tools & equipment, office supplies, and other small operating supplies. | Services - The repair & maintenance budget includes R&M for vehicles, equipment,
buildings, and minor water infrastructure repairs. The utilities budget includes the costs of electric, natural gas, and water for the Water Works Division's facilities and distribution sites. Professional
services include well cleaning, electrical services, large meter testing, evaluation studies, and more. Other charges & services includes $1.1 million for various services associated with the utility's customer
service billing and collections activities such as credit card processing fees, bill production and mailing, and utility billing software charges. Other charges and services also includes $1.1 million for
plumbing contractors for the Water Insurance Service Line Leak Program. | 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). | Interfund Transfers Out include transfers to the Water Works Sinking Fund (#625) to fund debt service principal and interest payments on bonds,
transfers to the Water Works Capital Fund (#622) to fund capital expenditures, and transfers to the Water Works Operations & Maintenance (O&M) Reserve (Fund #629). | Payment in lieu of taxes
(PILOT) is transferred to the General Fund (#101). PILOT is calculated as 3% of the net book value of the Water Utility's capital assets. | Capital - Water Work's capital needs are tracked in a separate
capital fund (#622). Funds are transferred as needed to cover capital expenditures.
156
City of South Bend, Indiana 2022 Budget
Fund 622 - Water Works Capital
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 192,850 236,907 210,000 210,000 210,000 210,000 210,000 210,000 210,000 - 0%
Interest Earnings 90,537 51,626 59,877 50,372 2,173 - - - - (48,199) -96%
Other Income - 9,568 - 11,040 - - - - - (11,040) -100%
Interfund Transfers In 3,241,000 3,862,000 3,373,000 3,373,000 3,987,000 2,896,000 2,897,000 3,035,000 1,680,000 614,000 18%
Total Revenue 3,524,387 4,160,101 3,642,877 3,644,412 4,199,173 3,106,000 3,107,000 3,245,000 1,890,000 554,761 15%
Expenditures by Type
Services & Charges
Professional Services 65,611 31,704 - 82,087 100,000 100,000 100,000 100,000 100,000 17,913 22%
Total Services & Charges 65,611 31,704 - 82,087 100,000 100,000 100,000 100,000 100,000 17,913 22%
Capital 1,147,043 726,784 2,573,000 6,682,355 8,887,000 2,996,000 2,997,000 3,135,000 1,780,000 2,204,645 33%
Total Expenditures 1,212,655 758,488 2,573,000 6,764,442 8,987,000 3,096,000 3,097,000 3,235,000 1,880,000 2,222,558 33%
Net Surplus / (Deficit) 2,311,733 3,401,613 1,069,877 (3,120,030) (4,787,827) 10,000 10,000 10,000 10,000
Beginning Cash Balance 1,888,226 4,187,432 7,652,044 4,787,827 - 10,000 20,000 30,000 Cash Reserves Target
Cash Adjustments (12,526) 62,999 255,813 - - - - -
Ending Cash Balance 4,187,432 7,652,044 4,787,827 - 10,000 20,000 30,000 40,000
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Water Works Wellhouse
No reserve requirement -
Capital fund - spend down
to zero
This fund was established to account 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.
This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover capital expenditures. This fund also receives revenue from a system development fee: a one-time
capital contribution charged to customers making a new connection to the water system.
See the Five-Year Capital Improvement Plan for details.
Equipment: $25,000
• (1) Trailer 20 ' Long for Dump Truck
Vehicles: $462,000
• (1) Tandem Axle Dump Truck - $275,000
• (2) Mini Cargo Vans - $66,000
• (1) Pickup Valve Truck - $65,000
• (2) Hybrid Vehicles - $56,000
Water Mains: $1,900,000
• New Main on Lathrop Street-Bendix Drive to Portage Avenue - $888,000
• Water main, hydrant, and valve replacement - $715,000
• New on Trail ROW-Dublin Street to Cripe Street - $297,000
Water Meter Replacement - $4,000,000
System Renewal Projects- TBD - $2,500,000
Services for Capital Planning - $100,000
2022 capital budget includes:
157
City of South Bend, Indiana 2022 Budget
Fund 624 - Water Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 39,720 11,222 17,381 17,381 - - - - - (17,381) -100%
Total Revenue 39,720 11,222 17,381 17,381 - - - - - (17,381) -100%
Expenditures by Type
Interfund Transfers Out 34,076 16,448 17,381 17,381 - - - - - (17,381) -100%
Total Expenditures 34,076 16,448 17,381 17,381 - - - - - (17,381) -100%
Net Surplus / (Deficit)5,643 (5,227) - - - - - - -
Beginning Cash Balance 1,298,632 1,287,448 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 Cash Reserves Target
Cash Adjustments (16,827) (18,903) - - - - - -
Ending Cash Balance 1,287,448 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319
Cash Reserves Target 1,287,448 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319 1,263,319
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 26,869 8,907 24,269 24,269 - - - - - (24,269) -100%
Interfund Transfers In 2,013,000 1,218,000 1,511,548 1,511,548 2,662,430 2,424,675 3,525,321 3,524,818 3,527,242 1,150,882 76%
Total Revenue 2,039,869 1,226,907 1,535,817 1,535,817 2,662,430 2,424,675 3,525,321 3,524,818 3,527,242 1,126,613 73%
Expenditures by Type
Debt Service Principal 2,653,962 1,058,099 1,093,877 1,093,877 1,939,273 1,749,723 2,546,054 2,616,283 2,692,131 845,396 77%
Debt Service Interest & Fees 803,857 443,037 417,671 417,671 723,157 674,952 979,267 908,535 835,111 305,486 73%
Total Debt Service 3,457,819 1,501,136 1,511,548 1,511,548 2,662,430 2,424,675 3,525,321 3,524,818 3,527,242 1,150,882 76%
Interfund Transfers Out 25,229 10,069 24,269 24,269 - - - - - (24,269) -100%
Total Expenditures 3,483,048 1,511,205 1,535,817 1,535,817 2,662,430 2,424,675 3,525,321 3,524,818 3,527,242 1,126,613 73%
Net Surplus / (Deficit) (1,443,179) (284,298) - - - - - - -
Beginning Cash Balance 1,726,068 286,131 2,323 2,323 2,323 2,323 2,323 2,323 Cash Reserves Target
Cash Adjustments 3,242 491 - - - - - -
Ending Cash Balance 286,131 2,323 2,323 2,323 2,323 2,323 2,323 2,323
Cash Reserves Target 286,131 2,323 2,323 2,323 2,323 2,323 2,323 2,323
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives interfund transfers from the Water Works Operations Fund (#620) as needed to cover debt service obligations.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into Fund 620 rather than transferring it.
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)
- 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)
- 2019 Amended Water Works Revenue Bonds of 2009, Series B - scheduled to retire on 1/1/30 with final payment being made in December 2029, (debt schedule #69)
Historically, interest earned on this fund's cash balance was transferred to the Water Works Operations Fund (#620). In 2022, the City will change its interest earnings allocation methodology to deposit
interest earned by this fund directly into Fund 620 rather than transferring it.
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.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into Fund 620 rather than transferring it.
Historically, interest earned on this fund's cash balance was transferred to the Water Works Operations Fund (#620). In 2022, the City will change its interest earnings allocation methodology to deposit
interest earned by this fund directly into Fund 620 rather than transferring it.
100% cash reserves per
bond covenants
This fund was established to account for the payment of debt service obligations for Water Works, including bond principal and interest payments and paying agent fees.
158
City of South Bend, Indiana 2022 Budget
Fund 626 - Water Works Bond Reserve
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 39,016 12,438 20,000 20,000 - - - - - (20,000) -100%
Total Revenue 39,016 12,438 20,000 20,000 - - - - - (20,000) -100%
Expenditures by Type
Interfund Transfers Out 34,582 20,000 20,000 20,000 - - - - - (20,000) -100%
Total Expenditures 34,582 20,000 20,000 20,000 - - - - - (20,000) -100%
Net Surplus / (Deficit)4,434 (7,562) - - - - - - -
Beginning Cash Balance 1,422,922 1,427,971 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 Cash Reserves Target
Cash Adjustments 615 2,390 - - - - - -
Ending Cash Balance 1,427,971 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800
Cash Reserves Target 1,427,971 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800 1,422,800
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 629 - Water Works Operations & Maintenance Reserve
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 78,460 25,426 41,884 41,884 - - - - - (41,884) -100%
Interfund Transfers In 225,552 16,931 - - - - - - - - -
Total Revenue 304,012 42,357 41,884 41,884 - - - - - (41,884) -100%
Expenditures by Type
Interfund Transfers Out 65,938 37,210 41,884 41,884 - - - - - (41,884) -100%
Total Expenditures 65,938 37,210 41,884 41,884 - - - - - (41,884) -100%
Net Surplus / (Deficit)238,073 5,147 - - - - - - -
Beginning Cash Balance 2,663,672 2,902,529 2,912,652 2,912,652 2,912,652 2,912,652 2,912,652 2,912,652 Cash Reserves Target
Cash Adjustments 784 4,976 - - - - - -
Ending Cash Balance 2,902,529 2,912,652 2,912,652 2,912,652 2,912,652 2,912,652 2,912,652 2,912,652
Cash Reserves Target 2,523,978 2,572,765 2,880,373 2,754,105 2,786,290 2,686,144 2,769,262 2,783,981
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
If this fund's cash falls below the reserve requirement, the Water Works Operations Fund (#620) will transfer funds to increase the cash reserves.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into Fund 620 rather than transferring it.
Once this fund's cash balance met the reserve requirement, any excess interest earned was transferred to the Water Works Operations Fund (#620). In 2022, the City will change its interest earnings
allocation methodology to deposit interest earned by this fund directly into Fund 620 rather than transferring it.
100% cash reserves per
bond covenants
This fund was established 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. The
debt service reserve amount is used towards the last debt service payment.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into Fund 620 rather than transferring it.
Historically, excess interest earned on this fund's cash balance is transferred to the Water Works Operation Fund (#620). In 2022, the City will change its interest earnings allocation methodology to
deposit interest earned by this fund directly into Fund 620 rather than transferring it.
16.67% of annual operating
expenses in Fund 620, net of
transfers
This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Water Works Operations Fund (#620). 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.
159
City of South Bend, Indiana 2022 Budget
Fund 640 - Sewer Repair Insurance
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 652,271 672,463 645,105 661,350 659,500 666,095 672,756 679,483 686,278 (1,850) 0%
Interest Earnings 57,505 18,620 28,298 12,053 16,020 15,220 19,291 22,150 23,201 3,967 33%
Other Income 365 - - - - - - - - - -
Total Revenue 710,141 691,083 673,403 673,403 675,520 681,315 692,047 701,633 709,479 2,117 0%
Expenditures by Type
Personnel
Salaries & Wages 108,341 116,128 115,953 119,690 128,227 130,550 132,943 135,432 137,919 8,537 7%
Fringe Benefits 44,267 51,106 48,395 57,258 55,297 59,565 62,544 64,543 66,540 (1,961) -3%
Total Personnel 152,608 167,234 164,348 176,948 183,524 190,115 195,487 199,975 204,459 6,576 4%
Supplies 29,334 26,545 38,475 62,179 65,500 68,145 69,410 70,700 72,015 3,321 5%
Services & Charges
Printing & Advertising - - 700 200 350 350 200 200 200 150 75%
Repairs & Maintenance 291,547 507,227 348,601 522,274 401,000 401,050 401,103 401,158 401,216 (121,274) -23%
Other Services & Charges 3,828 10,580 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Total Services & Charges 295,375 517,807 355,801 528,974 407,850 407,900 407,803 407,858 407,916 (121,124) -23%
Operating Expenditures 477,317 711,586 558,624 768,101 656,874 666,160 672,700 678,533 684,390 (111,227) -14%
Other Interfund Allocations 75,495 84,511 91,901 91,901 96,195 97,515 98,853 100,208 101,582 4,294 5%
Total Expenditures 552,812 796,097 650,525 860,002 753,069 763,675 771,553 778,741 785,972 (106,933) -12%
Net Surplus / (Deficit) 157,329 (105,014) 22,878 (186,599) (77,549) (82,360) (79,506) (77,108) (76,493)
Beginning Cash Balance 2,014,803 2,173,605 2,052,857 1,866,258 1,788,709 1,706,349 1,626,843 1,549,735 Cash Reserves Target
Cash Adjustments 1,473 (15,735) - - - - - -
Ending Cash Balance 2,173,605 2,052,857 1,866,258 1,788,709 1,706,349 1,626,843 1,549,735 1,473,242
Cash Reserves Target 138,203 199,024 215,001 188,267 190,919 192,888 194,685 196,493
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
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.
Personnel - The personnel budget includes the wages and benefits for two (2) full-time employees. | Supplies - The supplies budget includes materials, uniforms, and other small operating supplies. |
Services - The repair & maintenance budget includes $400k for outside contracted work and $1,000 for R&M for equipment.
This fund was established in 1980 (ordinance 6811-80) to account for the repair and/or replacement of private sewer connections. 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.
160
City of South Bend, Indiana 2022 Budget
Fund 641 - Sewage Works Operations
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 39,245,887 36,969,565 37,068,625 37,068,625 38,398,950 39,928,285 41,518,793 43,172,922 43,172,922 1,330,325 4%
Interest Earnings 387,785 80,803 38,711 69,545 10,333 - - - - (59,212) -85%
Other Income 93,446 36,100 5,142 273,760 5,142 5,142 5,142 5,142 5,142 (268,618) -98%
Interfund Allocation Reimb 421,463 446,759 449,895 449,895 463,761 469,790 475,897 482,084 488,350 13,866 3%
Interfund Transfers In 327,330 77,322 580,690 660,295 - - - - - (660,295) -100%
Total Revenue 40,475,911 37,610,549 38,143,063 38,522,120 38,878,186 40,403,217 41,999,832 43,660,148 43,666,414 356,066 1%
Expenditures by Activity
Sewers 5,790,685 5,816,750 6,429,160 8,765,680 6,687,529 6,840,403 6,988,840 7,121,199 7,241,661 (2,078,151) -24%
Concrete Crew 418,317 416,511 514,138 514,138 556,545 571,930 585,292 596,916 608,702 42,407 8%
Wastewater 32,455,408 33,360,472 33,924,271 35,487,470 32,667,861 33,954,193 34,797,553 34,374,500 32,027,564 (2,819,609) -8%
Organic Resources 1,609,596 1,587,652 1,498,179 1,517,674 1,508,008 1,280,445 1,304,749 1,326,219 1,348,666 (9,666) -1%
Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 41,419,943 42,646,971 43,676,434 43,418,834 41,226,593 (4,865,019) -11%
Expenditures by Type
Personnel
Salaries & Wages 4,674,220 4,716,820 5,259,565 5,228,315 5,469,187 5,558,058 5,656,242 5,756,488 5,858,830 240,872 5%
Fringe Benefits 1,739,623 1,973,822 2,062,979 2,101,729 2,367,307 2,552,325 2,683,189 2,769,763 2,856,756 265,578 13%
Total Personnel 6,413,843 6,690,642 7,322,544 7,330,044 7,836,494 8,110,383 8,339,431 8,526,251 8,715,586 506,450 7%
Supplies 1,739,090 1,666,866 1,975,014 2,173,408 2,038,904 2,086,101 2,135,366 2,186,799 2,240,507 (134,504) -6%
Services & Charges
Professional Services 1,634,972 849,692 2,301,000 2,743,964 210,000 213,000 216,150 219,458 222,931 (2,533,964) -92%
Printing & Advertising 297 849 9,711 9,711 6,749 6,763 6,777 6,791 6,805 (2,962) -31%
Utilities 1,206,860 1,101,420 1,313,160 1,239,910 1,322,556 1,342,509 1,362,858 1,383,617 1,404,790 82,646 7%
Repairs & Maintenance 2,267,292 1,455,801 2,021,350 2,564,515 2,115,850 2,147,368 2,238,080 2,333,195 2,432,930 (448,665) -17%
Education & Training 17,885 12,122 41,500 41,000 36,500 36,500 36,500 36,500 36,500 (4,500) -11%
Travel 10,139 6,202 48,000 48,000 38,000 38,000 38,000 38,000 38,000 (10,000) -21%
Other Services & Charges 2,909,301 2,597,472 2,583,705 5,354,646 2,304,655 2,337,361 2,371,663 2,407,098 2,443,704 (3,049,991) -57%
Debt Service Principal 564,025 514,260 294,415 294,415 188,483 - - - - (105,932) -36%
Debt Service Interest & Fees 25,784 16,278 7,816 7,816 2,936 - - - - (4,880) -62%
Total Services & Charges 8,636,557 6,554,095 8,620,657 12,303,977 6,225,729 6,121,501 6,270,028 6,424,659 6,585,660 (6,078,248) -49%
Operating Expenditures 16,789,490 14,911,603 17,918,215 21,807,429 16,101,127 16,317,985 16,744,825 17,137,709 17,541,753 (5,706,302) -26%
Capital - - - 30,000 - - - - - (30,000) -100%
Interfund
Interfund Allocations 5,730,856 5,645,332 6,312,945 6,312,945 6,081,041 6,212,397 6,321,397 6,433,404 6,524,619 (231,904) -4%
PILOT 4,678,366 4,592,349 4,543,120 4,543,120 4,465,686 4,465,686 4,465,686 4,465,686 4,465,686 (77,434) -2%
Interfund Transfers Out 13,075,295 16,032,102 13,591,468 13,591,468 14,772,089 15,650,903 16,144,526 15,382,035 12,694,535 1,180,621 9%
Total Interfund 23,484,517 26,269,783 24,447,533 24,447,533 25,318,816 26,328,986 26,931,609 26,281,125 23,684,840 871,283 4%
Total Expenditures 40,274,007 41,181,385 42,365,748 46,284,962 41,419,943 42,646,971 43,676,434 43,418,834 41,226,593 (4,865,019) -11%
Net Surplus / (Deficit) 201,904 (3,570,836) (4,222,685) (7,762,842) (2,541,757) (2,243,754) (1,676,602) 241,314 2,439,821
Beginning Cash Balance 15,164,622 15,409,455 11,466,153 6,303,311 3,761,554 1,517,800 (158,802) 82,512 Cash Reserves Target
Cash Adjustments 42,928 (372,465) 2,600,000 - - - - -
Ending Cash Balance 15,409,455 11,466,153 6,303,311 3,761,554 1,517,800 (158,802) 82,512 2,522,333
Cash Reserves Target 2,013,700 2,059,069 2,314,248 2,070,997 2,132,349 2,183,822 2,170,942 2,061,330
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 the operations of the following divisions of the Department of Public Works: Wastewater - 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 - 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 - 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. The last rate increase was approved in 2021 (ordinance no. 10797-21). The purpose of the comprehensive rate
adjustment is to provide a multi-year plan that meets the operational and capital needs of the utilities, gradually adjusting rates to generate sufficient cash flow. The increases are based on
recommendations of a comprehensive utility long-term rate plan commissioned by the City. The ordinance also established the Utility Assistance Program (UAP), to provide discounts to qualifying low-
income customers. The program is funded by a monthly fee charged to all customers, starting out at $1.75 per month with the option to increase it gradually over the years to support the program as
needed. Interfund Allocation Reimbursement is the Payroll Cost Allocation, which allocates 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 Public Works divisions: Streets (Fund #202), Water Works (Fund #620), Sewer Insurance (Fund #640), and Concrete Crew. This fund also
receives interest earnings from the other sewage works funds (#643 & 654) for interest earned on cash balances in those funds that is subsequently transferred to this fund.
Operational expenditures include those incurred in operating the wastewater treatment plant, maintaining the City's sewer system, and operating the Organic Resources facility which processes leaves,
brush, wood and other yard waste. | Personnel - The personnel budget includes the wages and benefits for 89 full-time employees, and $243k for part-time and seasonal wages. | Supplies - Includes
supplies needed to operate the wastewater treatment plant, such as water treatment chemicals, laboratory supplies, repair & maintenance materials, fuel for vehicles and equipment, hardware supplies such
as small tools & equipment, office supplies, and other small operating supplies. Also includes supplies for sewer repair & maintenance and the operations of Organic Resources. | Services - The repair &
maintenance budget includes R&M for vehicles, equipment, buildings, and minor sewer infrastructure repairs. The utilities budget includes the costs of electric, natural gas, and water for the wastewater
treatment plant facilities, organic resources, and 50% of the utilities costs for the Public Works Service Center (utilized by Sewers). The other 50% is paid for by the Streets division which is budgeted in
the Motor Vehicle Highway Fund (#202). Professional services include contract lab analysis and biomonitoring that cannot be completed in-house. Other charges & services includes contractual services
for main line repairs and engineering projects for storm/sanitary sewer system repair/rehab/stabilization. | Debt service principal and interest payments are for capital leases used to purchase vehicles
and equipment. The leases will be paid off in 2021 and 2022 (debt schedules #149, 152, 158, & 164). | Interfund Transfers Out include transfers to the Sewage Works Sinking Fund (#649) to fund
debt service payments on bonds and transfers to the Sewage Works Capital Fund (#642) to fund capital expenditures.| Payment in lieu of taxes (PILOT) is transferred to the General Fund (#101).
PILOT is calculated as 3% of the net book value of Sewage Works' capital assets. | Capital - Sewage Works' capital needs are tracked in a separate capital fund (#642). Funds are transferred as needed to
cover capital expenditures.
161
City of South Bend, Indiana 2022 Budget
Fund 642 - Sewage Works Capital
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 475,488 547,367 339,000 536,586 339,000 339,000 339,000 339,000 339,000 (197,586) -37%
Interest Earnings 282,731 137,764 55,792 87,851 1,399 187 120 60 51 (86,452) -98%
Other Income - 17,342 - 24,656 - - - - - (24,656) -100%
Interfund Transfers In 5,000,000 7,911,000 5,855,000 5,946,370 3,693,000 4,560,000 5,030,000 4,980,000 5,368,000 (2,253,370) -38%
Total Revenue 5,758,219 8,613,472 6,249,792 6,595,463 4,033,399 4,899,187 5,369,120 5,319,060 5,707,051 (2,562,064) -39%
Expenditures by Type
Services & Charges
Professional Services - - - - 2,400,000 1,000,000 1,000,000 1,000,000 1,000,000 2,400,000 100%
Total Services & Charges ----2,400,000 1,000,000 1,000,000 1,000,000 1,000,000 2,400,000 100%
Capital 5,421,771 4,248,134 5,855,000 13,278,180 8,293,000 4,360,000 4,380,000 4,325,000 4,708,000 (4,985,180) -38%
Total Expenditures 5,421,771 4,248,134 5,855,000 13,278,180 10,693,000 5,360,000 5,380,000 5,325,000 5,708,000 (2,585,180) -19%
Net Surplus / (Deficit) 336,448 4,365,338 394,792 (6,682,717) (6,659,601) (460,813) (10,880) (5,940) (949)
Beginning Cash Balance 9,100,782 9,417,064 13,821,218 7,138,501 478,900 18,087 7,207 1,267 Cash Reserves Target
Cash Adjustments (20,166) 38,815 - - - - - -
Ending Cash Balance 9,417,064 13,821,218 7,138,501 478,900 18,087 7,207 1,267 318
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Capital Equipment
Sewers Division:
• (1) Excavator - $300,000
• (1) Sewer Camera Truck - $425,000
• (1) Truck-4WD/crew cab - $60,000
• (2) Compressors - $30,000
Capital Projects
Wastewater Treatment Plant (WWTP) Upgrades:
• WWTP Plant/Secondary Projects - $5.0 million
• WWTP Secondary Plant Improvements - $1.4 million
• LTCP/CSO Tank Design WWTP - $1.0 million
Sewers:
• Sewer Lining Projects - $2.0 million
No reserve requirement -
Capital fund - spend down
to zero
This fund was established to account for the purchase of capital equipment and to fund major renovations/restorations for the following divisions of the Department of Public Works: Wastewater,
Sewers, Organic Resources, and Concrete Crew.
This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover capital expenditures. This fund also receives revenue from a system development fee: a one-time
capital contribution charged to customers making a new connection to the water system. Additionally, this fund receives revenue from the selling of RINs (renewable identification numbers) credits that
are part of the EPA Renewable Fuel Standards program. Fuel refiners and importers of nonrenewable fuels are obligated to produce a certain volume of renewable fuel or to buy an equivalent amount of
credits on the RIN market. The City is using the biogas from its wastewater treatment plant digester to fuel its Solid Waste division's trash trucks. Each gallon equivalent that the City uses in a vehicle gets
sold as a credit. The type of fuel produced by the City is rated D3 to be used for transportation.
Capital Equipment
Wastewater:
• (1) Connect Van - $30,000
• (1) Utility Cart - $18,000
• (2) Portable Generators & Trailers - $120,000
Organic Resources:
• (3) Front End Loaders - $310,000
See the Five-Year Capital Improvement Plan for details.
2022 capital budget includes:
162
City of South Bend, Indiana 2022 Budget
Fund 643 - Sewage Works Operations & Maintenance Reserve
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 151,410 48,416 75,112 75,112 - - - - - (75,112) -100%
Interfund Transfers In 151,717 - - - - - - - - - -
Total Revenue 303,127 48,416 75,112 75,112 - - - - - (75,112) -100%
Expenditures by Type
Interfund Transfers Out 127,330 71,004 75,112 75,112 - - - - - (75,112) -100%
Total Expenditures 127,330 71,004 75,112 75,112 - - - - - (75,112) -100%
Net Surplus / (Deficit) 175,797 (22,588) - - - - - - -
Beginning Cash Balance 5,385,946 5,563,851 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 Cash Reserves Target
Cash Adjustments 2,108 9,538 - - - - - -
Ending Cash Balance 5,563,851 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801
Cash Reserves Target 4,534,025 4,192,386 5,450,005 4,442,197 4,500,245 4,589,569 4,673,734 4,756,294
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 119,465 41,998 15,333 19,986 - - - - - (19,986) -100%
Debt Proceeds - 5,743,815 - 14,339,893 - - - - - (14,339,893) -100%
Interfund Transfers In 7,780,676 8,110,581 7,694,771 9,444,742 11,079,089 11,090,903 11,114,526 10,402,035 7,326,535 1,634,347 17%
Total Revenue 7,900,141 13,896,394 7,710,104 23,804,621 11,079,089 11,090,903 11,114,526 10,402,035 7,326,535 (12,725,532) -53%
Expenditures by Type
Services & Charges
Debt Service Principal 5,931,732 11,716,557 6,176,519 20,236,844 8,699,185 8,892,911 9,102,617 8,583,321 5,705,045 (11,537,659) -57%
Debt Service Interest & Fees 1,844,562 1,948,613 1,518,252 1,888,112 2,379,904 2,197,992 2,011,909 1,818,714 1,621,490 491,792 26%
Total Debt Service 7,776,294 13,665,170 7,694,771 22,124,956 11,079,089 11,090,903 11,114,526 10,402,035 7,326,535 (11,045,867) -50%
Interfund Transfers Out - - - 1,509,210 - - - - - (1,509,210) -100%
Total Expenditures 7,776,294 13,665,170 7,694,771 23,634,166 11,079,089 11,090,903 11,114,526 10,402,035 7,326,535 (12,555,077) -53%
Net Surplus / (Deficit) 123,847 231,224 15,333 170,455 - - - - -
Beginning Cash Balance 963,679 1,087,745 1,320,833 1,491,288 1,491,288 1,491,288 1,491,288 1,491,288 Cash Reserves Target
Cash Adjustments 219 1,865 - - - - - -
Ending Cash Balance 1,087,745 1,320,833 1,491,288 1,491,288 1,491,288 1,491,288 1,491,288 1,491,288
Cash Reserves Target 1,087,745 1,320,833 1,491,288 1,491,288 1,491,288 1,491,288 1,491,288 1,491,288
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established to account for the payment of debt service obligations for Sewage Works, including bond principal and interest payments and paying agent fees.
This fund receives interfund transfers from the Sewage Works Operations Fund (#641) as needed to cover debt service obligations. This fund also receives revenue from interest earned on the fund's
cash balance. Starting in 2022, interest earned on the cash balance in this fund will be subsequently transferred to the Sewage Works Operations Fund (#641).
In 2021, the City issued the 2021 Sewage Works Refunding Revenue Bonds to refund the 2009 Sewage Works State Revolving Loan Fund (SRF) Loan (debt schedule #70) and the 2011 Sewage Works
Revenue Bonds (debt schedule #93). The par amount of the bonds were $12,450,000 with a premium of $1,889,893 a total of $14,339,893. The funds were deposited into this fund to be used to pay off
the 2009 and 2011 debt in December 2021.
The 2020 Debt Service Principal and Interest expense was higher than usual due to the refunding of the 2010 Sewage Works Revenue Bonds. The proceeds from the issuance of the refunding were used
to pay off of the original 2010 bonds. The payoff was $5.49 million in principal and $125k in interest. The refunding saved the City approximately $1.4 million in principal and interest over the remaining
life of the bonds. | The 2021 Debt Service Principal and Interest expense is higher than usual due to the refunding of the 2009 and 2011 debt. The proceeds from the issuance of the refunding were used
to pay off of the original debt. The payoff was $15.1 million in principal and $323k in interest. The refunding saved the City approximately $3.5 million in principal and interest over the remaining life of
the bonds.
Current debt includes:
- 2012 Sewage Works Revenue Bonds - final payment December 1, 2032, (debt schedule #101)
- 2013A Sewage Works Revenue Bonds - final payment December 1, 2024 , (debt schedule #105)
- 2015 Sewage Works Revenue Bonds, Refunding 2006 & 2007 - final payment December 1, 2025, (debt schedule #145)
- 2020 Sewage Works Revenue Bonds, Refunding 2010 - final payment December 1, 2030, (debt schedule #80)
- 2021 Sewage Works Revenue Bonds, Refunding 2009 & 2011 - final payment December 1, 2031 (debt schedule #219)
16.67% of annual operating
expenses in Fund 641, net
of transfers
This fund was established to hold cash reserves equivalent to two months of budgeted operating expenses in the Sewage Works Operations 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.
If this fund's cash falls below the reserve requirement, the Sewage Works Operations Fund (#641) will transfer funds to increase the cash reserves. Historically, this fund received revenue from interest
earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund directly into Fund 641 rather than transferring it.
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
163
City of South Bend, Indiana 2022 Budget
Fund 653 - Sewage Debt Service Reserve
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 87,669 20,901 65,000 65,000 36,647 - - - - (28,353) -44%
Interfund Transfers In - - - 1,509,210 - - - - - (1,509,210) -100%
Total Revenue 87,669 20,901 65,000 1,574,210 36,647 - - - - (1,537,563) -98%
Expenditures by Type
Interfund Transfers Out - 322,566 - 1,749,971 - - - - - (1,749,971) -100%
Total Expenditures - 322,566 - 1,749,971 - - - - - (1,749,971) -100%
Net Surplus / (Deficit)87,669 (301,665) 65,000 (175,761) 36,647 - - - -
Beginning Cash Balance 4,204,246 4,291,915 3,990,250 3,814,489 3,851,136 3,851,136 3,851,136 3,851,136 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 4,291,915 3,990,250 3,814,489 3,851,136 3,851,136 3,851,136 3,851,136 3,851,136
Cash Reserves Target 4,291,915 3,990,250 3,814,489 3,851,136 3,851,136 3,851,136 3,851,136 3,851,136
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 3,107 4,641 5,578 5,578 - - - - - (5,578) -100%
Total Revenue 3,107 4,641 5,578 5,578 - - - - - (5,578) -100%
Expenditures by Type
Interfund Transfers Out - 6,318 5,578 5,578 - - - - - (5,578) -100%
Total Expenditures - 6,318 5,578 5,578 - - - - - (5,578) -100%
Net Surplus / (Deficit)3,107 (1,677) - - - - - - -
Beginning Cash Balance 204,693 413,157 649,073 649,073 649,073 649,073 649,073 649,073 Cash Reserves Target
Cash Adjustments 205,357 237,593 - - - - - -
Ending Cash Balance 413,157 649,073 649,073 649,073 649,073 649,073 649,073 649,073
Cash Reserves Target 413,157 649,073 649,073 649,073 649,073 649,073 649,073 649,073
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per bond
covenants
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.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into Fund 641 rather than transferring it.
Historically, interest earned on this fund's cash balance was transferred to the Sewage Works Operations Fund (#641). In 2022, the City will change its interest earnings allocation methodology to deposit
interest earned by this fund directly into Fund 641 rather than transferring it.
This fund was established in 2009 (ordinance 9966-09) to be the repository for the City's Sewage Works bond debt service reserves as required by bond documents. The required cash balance is determined
by the debt service financing arrangements at the time of issuance. The debt service reserve amount is used towards the last debt service payment.
This fund receives revenue from interest earned on the fund's cash balance. Starting in 2022, interest earned on the cash balance in this fund will be subsequently transferred to the Sewage Works Operations
Fund (#641).
A new debt service reserve requirement was established for the 2021 Sewage Works Refunding Revenue Bonds (debt schedule #219) in the amount of $1,509,210. This amount was transferred from the
Sewage Works Sinking Fund (#649) in 2021.
The debt service reserve amount is used towards the last debt service payment. Bond principal and interest payments are accounted for in the Sewage Works Sinking Fund (#649).
In 2020, the 2010 Sewage Works Revenue Bonds were refunded. The 2010 bonds debt service reserve amount ($322,566) was transferred to the Sewage Works Sinking Fund (#649) to be used towards the
refunding.
In 2021, the City issued the 2021 Sewage Works Refunding Revenue Bonds to refund the 2009 Sewage Works State Revolving Loan Fund (SRF) Loan (debt schedule #70) and the 2011 Sewage Works
Revenue Bonds (debt schedule #93). The remaining debt service reserve ($1,749,971) for the 2009 and 2011 debt was transferred to the Sewage Works Debt Service Fund #649 to be used towards the pay
off of the debt in December 2021.
164
City of South Bend, Indiana 2022 Budget
Fund 655 - Project ReLeaf
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 447,563 446,136 451,610 451,610 451,610 456,126 460,687 465,294 469,947 - 0%
Interest Earnings 15,370 4,176 3,221 2,322 2,244 2,297 3,200 4,099 4,852 (78) -3%
Other Income 103 - - - - - - - - - -
Total Revenue 463,036 450,312 454,831 453,932 453,854 458,423 463,887 469,393 474,799 (78)0%
Expenditures by Type
Personnel
Salaries & Wages 61,398 56,338 73,920 73,920 83,136 83,136 83,136 83,136 83,136 9,216 12%
Fringe Benefits 4,659 4,376 5,655 5,655 6,360 6,360 6,360 6,360 6,360 705 12%
Total Personnel 66,057 60,714 79,575 79,575 89,496 89,496 89,496 89,496 89,496 9,921 12%
Supplies -4,764 10,476 10,476 7,250 7,250 7,250 7,250 7,250 (3,226) -31%
Services & Charges
Other Services & Charges 3,419 2,634 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Total Services & Charges 3,419 2,634 6,500 6,500 6,500 6,500 6,500 6,500 6,500 -0%
Operating Expenditures 69,476 68,112 96,551 96,551 103,246 103,246 103,246 103,246 103,246 6,695 7%
Interfund
Interfund Allocations 40,243 42,385 37,736 37,736 46,462 47,366 48,289 49,233 50,198 8,726 23%
Interfund Transfers Out 550,000 300,000 500,000 500,000 300,000 300,000 300,000 300,000 300,000 (200,000) -40%
Total Interfund 590,243 342,385 537,736 537,736 346,462 347,366 348,289 349,233 350,198 (191,274) -36%
Total Expenditures 659,719 410,497 634,287 634,287 449,708 450,612 451,535 452,479 453,444 (184,579) -29%
Net Surplus / (Deficit) (196,683) 39,815 (179,456) (180,355) 4,146 7,811 12,352 16,914 21,355
Beginning Cash Balance 593,308 398,183 425,913 245,558 249,704 257,515 269,867 286,781 Cash Reserves Target
Cash Adjustments 1,558 (12,085) - - - - - -
Ending Cash Balance 398,183 425,913 245,558 249,704 257,515 269,867 286,781 308,136
Cash Reserves Target 164,930 102,624 158,572 112,427 112,653 112,884 113,120 113,361
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This was established to account 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/wildfires.
(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.
The personnel budget includes the wages and benefits for the seasonal employees who perform the leaf pick-up work during the fall and spring. Interfund Transfers Out are for supervisory wages,
supplies, fuel, vactor repairs, and other expenses paid for by 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 has been reduced in recent years.
165
City of South Bend, Indiana 2022 Budget
Fund 667 - Storm Sewer Fund
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 517,091 1,037,898 1,020,677 1,020,677 1,147,200 1,348,000 1,548,700 1,548,700 1,548,700 126,523 12%
Intergov./ Grants - - - 68,000 - - - - - (68,000) -100%
Interest Earnings 1,341 4,831 3,992 7,492 4,172 7,118 15,872 27,017 51,824 (3,320) -44%
Total Revenue 518,432 1,042,729 1,024,669 1,096,169 1,151,372 1,355,118 1,564,572 1,575,717 1,600,524 55,203 5%
Expenditures by Type
Services & Charges
Professional Services 54,500 11,085 200,000 338,125 200,000 200,000 200,000 200,000 200,000 (138,125) -41%
Other Services & Charges - 3,186 - - - - - - - - -
Total Services & Charges 54,500 14,272 200,000 338,125 200,000 200,000 200,000 200,000 200,000 (138,125) -41%
Capital 275,886 90,050 824,000 1,451,469 824,000 824,000 824,000 824,000 - (627,469) -43%
Total Expenditures 330,386 104,322 1,024,000 1,789,594 1,024,000 1,024,000 1,024,000 1,024,000 200,000 (765,594) -43%
Net Surplus / (Deficit) 188,046 938,407 669 (693,425) 127,372 331,118 540,572 551,717 1,400,524
Beginning Cash Balance - 124,406 1,032,916 339,490 466,862 797,980 1,338,552 1,890,269 Cash Reserves Target
Cash Adjustments (63,640) (29,898) - - - - - -
Ending Cash Balance 124,406 1,032,916 339,490 466,862 797,980 1,338,552 1,890,269 3,290,793
Cash Reserves Target 82,597 26,080 447,399 256,000 256,000 256,000 256,000 50,000
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 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 storm water utility fee is a fee that produces revenue dedicated to improving drainage, controlling flooding, improving water quality and
implementing regulations.
The original storm water fee structure was 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. In August 2021, the
Common Council passed ordinance no. 10797-21 to change the rates. Effective January 1, 2022, the residential flat rate remains $2 per month however the non-residential rate will change as follows: Tier
1-$5, Tier-2 $8, Tier 3-$10, Tier 4-$16, and Tier 5-$20. The ordinance allows for the storm water rates to increase incrementally from 2022 through 2025.
In 2021, the City received a $68,000 grant from the Indiana Department of Natural Resources - Lake and River Enhancement Program Division of Wildlife to be used towards the Northshore Bank
Stabilization Project.
The 2022 budget for stormwater projects include $200,000 for professional services and $824,000 identified for storm sewer projects, drainage projects, downspout disconnection plan and misc. repairs. In
2021 projects included work on the South Bend Dam, Flood Mitigation, Western Avenue Phase III Storm Sewer, and the Michigan Street Separation.
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-existent
- 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 Utility
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 $5, $8, $10, $16 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 public right-of-
way.
Ongoing 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: $2.9 million
166
City of South Bend, Indiana 2022 Budget
PUBLIC SAFETY FUNDS
167
City of South Bend, Indiana 2022 Budget
Fund 216 - Police State Seizures
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 5,018 4,678 10,000 22,670 5,000 5,000 5,000 5,000 5,000 (17,670) -78%
Interest Earnings 6,364 1,895 1,415 993 896 826 902 849 670 (97) -10%
Other Income 310 18 - - - - - - - - -
Interfund Transfers In - - - 7,636 - - - - - (7,636) -100%
Total Revenue 11,691 6,591 11,415 31,299 5,896 5,826 5,902 5,849 5,670 (25,403) -81%
Expenditures by Type
Services & Charges
Education & Training - - 10,000 10,000 10,000 - - - - - 0%
Other Services & Charges - - 12,000 12,000 12,000 - - - - - 0%
Total Services & Charges - - 22,000 22,000 22,000 - - - - - 0%
Capital - 31,753 45,000 75,043 22,500 22,500 22,500 22,500 22,500 (52,543) -70%
Total Expenditures - 31,753 67,000 97,043 44,500 22,500 22,500 22,500 22,500 (52,543) -54%
Net Surplus / (Deficit)11,691 (25,162) (55,585) (65,744) (38,604) (16,674) (16,598) (16,651) (16,830)
Beginning Cash Balance 226,550 238,323 213,569 147,825 109,221 92,547 75,949 59,298 Cash Reserves Target
Cash Adjustments 81 409 - - - - - -
Ending Cash Balance 238,323 213,569 147,825 109,221 92,547 75,949 59,298 42,468
Cash Reserves Target - 7,938 24,261 11,125 5,625 5,625 5,625 5,625
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Fines, Forfeitures, and Fees 75 768 200 5,000 - - - - - (5,000) -100%
Interest Earnings 359 115 158 1,000 - - - - - (1,000) -100%
Total Revenue 434 883 358 6,000 - - - - - (6,000) -100%
Expenditures by Type
Other Services & Charges 623 - 1,000 1,000 - - - - - (1,000) -100%
Interfund Transfers Out - - - - 18,799 - - - - 18,799 100%
Total Expenditures 623 - 1,000 1,000 18,799 - - - - 17,799 1780%
Net Surplus / (Deficit)(190) 883 (642) 5,000 (18,799) - - - -
Beginning Cash Balance 13,077 12,894 13,799 18,799 - - - - Cash Reserves Target
Cash Adjustments 6 22 - - - - - -
Ending Cash Balance 12,894 13,799 18,799 - - - - -
Cash Reserves Target 156 - 250 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund received monies from Juvenile Positive Assistance and from the curfew ordinance violation fines.
Expenditures are typically budgeted for law enforcement training and various Police Department expenses. In recent years, the Police Department has used this fund to purchase one to two vehicles each
year. The Police Department has continued to spend down the cash balance in this fund in order to alleviate some of the burden on its operating budget in the General Fund (#101).
In recent years, this fund has received very little revenue. In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education Fund (#220) and this fund will be
discontinued. Revenues and expenses previously accounted for in this fund will be accounted for in Fund #220.
25% of Annual expenditures
This fund accounts for law enforcement expenditures financed by the state or local agencies' authorized sale of confiscated property.
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 was established (ordinance 8135-90) to account for monies received from Juvenile Positive Assistance.
168
City of South Bend, Indiana 2022 Budget
Fund 220 - Law Enforcement Continuing Education
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 135,148 148,550 130,000 134,077 115,000 115,000 115,000 115,000 115,000 (19,077) -14%
Fines, Forfeitures, and Fees 103,233 92,751 111,000 129,740 101,200 101,200 101,200 101,200 101,200 (28,540) -22%
Interest Earnings 11,017 3,849 2,937 2,937 4,889 3,783 4,020 3,625 2,861 1,952 66%
Donations - 2,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Other Income 12,238 11,555 15,000 2,970 - - - - - (2,970) -100%
Interfund Transfers In 26,423 - - - 352,373 - - - - 352,373 100%
Total Revenue 288,059 258,705 259,937 270,724 574,462 220,983 221,220 220,825 220,061 303,738 112%
Expenditures by Type
Supplies 168,527 62,084 135,500 206,706 137,000 137,000 137,000 137,000 137,000 (69,706) -34%
Services & Charges
Professional Services - 1,136 - 500 - - - - - (500)-100%
Education & Training 64,459 81,558 80,000 150,858 90,000 80,000 80,000 80,000 80,000 (60,858) -40%
Travel 41,704 20,646 50,000 45,358 51,500 30,000 30,000 30,000 30,000 6,142 14%
Other Services & Charges 37,480 31,475 55,000 77,908 59,250 59,250 59,250 59,250 45,000 (18,658) -24%
Total Services & Charges 143,643 134,816 185,000 274,624 200,750 169,250 169,250 169,250 155,000 (73,874) -27%
Total Expenditures 312,170 196,900 320,500 481,330 337,750 306,250 306,250 306,250 292,000 (143,580) -30%
Net Surplus / (Deficit)(24,110) 61,806 (60,563) (210,606) 236,712 (85,267) (85,030) (85,425) (71,939)
Beginning Cash Balance 445,146 421,276 483,549 272,943 509,655 424,388 339,358 253,933 Cash Reserves Target
Cash Adjustments 240 467 - - - - - -
Ending Cash Balance 421,276 483,549 272,943 509,655 424,388 339,358 253,933 181,994
Cash Reserves Target 78,042 49,225 120,332 84,438 76,563 76,563 76,563 73,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established (ordinance 6974-81) to fund the continuing education for the officers of the South Bend Police Department.
This fund is funded by fees from accident reports and fines for false alarm and loud noise ordinance violations. Starting in 2022, this fund will receive the following revenue sources previously accounted
for in other police special revenue funds: state and federal grant revenue, charges for services from the enforcement courses offered to other police departments who pay a fee to attend the training
(formerly in Fund #294), impound towing fees (formerly Fund #295), and donations for the Police K-9 unit (formerly in Fund #705). This fund also receives revenue from interest earned on the fund's
cash balance. Previously, this fund received revenue from gun permit application fees; however, a change in State legislation eliminated this revenue source. Effective July 1, 2021, the City of South Bend
and other municipalities can no longer charge a fee for processing gun permit applications. This change negatively impacts the South Bend Police Department as gun permit fees accounted for $45k-$60k
in revenue in this fund annually.
Expenditures include educational materials and equipment, conference and training registration, and travel costs for conferences/trainings. Starting in 2022, this fund will also account for grant related
activities or grant funded purchases previously accounted for in other police special revenue funds.
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City of South Bend, Indiana 2022 Budget
Fund 249 - Local Income Tax - Public Safety
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Local Income Taxes 9,205,130 9,703,297 7,999,276 9,391,746 8,826,957 9,460,017 10,019,169 10,307,239 10,578,763 (564,789) -6%
Interest Earnings 78,327 33,595 32,640 32,640 10,000 10,000 10,000 10,000 10,000 (22,640) -69%
Total Revenue 9,283,457 9,736,892 8,031,916 9,424,386 8,836,957 9,470,017 10,029,169 10,317,239 10,588,763 (587,429) -6%
Expenditures by Department
Police Department 4,114,929 4,619,654 4,737,560 4,737,560 6,344,523 4,735,009 5,014,585 5,158,620 5,294,382 1,606,963 34%
Fire Department 3,867,331 4,330,886 4,880,453 4,880,453 6,344,524 4,735,009 5,014,585 5,158,620 5,294,382 1,464,071 30%
Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 12,689,047 9,470,017 10,029,169 10,317,239 10,588,763 3,071,034 32%
Expenditures by Type
Personnel
Salaries & Wages 6,114,800 6,703,431 7,146,723 7,651,358 12,689,047 9,470,017 10,029,169 10,317,239 10,588,763 5,037,689 66%
Fringe Benefits 1,867,459 2,247,109 2,471,290 1,966,655 - - - - - (1,966,655) -100%
Total Personnel 7,982,259 8,950,540 9,618,013 9,618,013 12,689,047 9,470,017 10,029,169 10,317,239 10,588,763 3,071,034 32%
Total Expenditures 7,982,259 8,950,540 9,618,013 9,618,013 12,689,047 9,470,017 10,029,169 10,317,239 10,588,763 3,071,034 32%
Net Surplus / (Deficit) 1,301,198 786,352 (1,586,097) (193,627) (3,852,090) - - - -
Beginning Cash Balance 1,953,942 3,253,787 4,045,717 3,852,090 - - - - Cash Reserves Target
Cash Adjustments (1,353) 5,578 - - - - - -
Ending Cash Balance 3,253,787 4,045,717 3,852,090 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This 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 wages
and benefits. (Resolution 3980-09, Indiana Code IC 6-3.6-6-8)
This fund receives the Public Safety portion of the City's Local Income Tax (LIT) revenue distribution. The City adopted a special income tax of one quarter of one percent (0.25%) to be used solely for
the salaries of public safety positions that were formerly paid by property taxes. Local income tax revenue distributions are determined annually by the Indiana Dept of Local Government Finance
(DLGF). Local income tax revenue is distributed by St. Joseph County monthly.
Because this fund can only be used to pay for public safety personnel, the City budgets for the salaries and benefits for as many sworn police officers and firefighters as this fund’s revenue can support.
This reduces the public safety personnel expenses in the General Fund (#101). This fund's cash balance has grown in recent years due to unanticipated supplemental income tax distributions; therefore,
the City plans to spend down the excess cash during 2022.
170
City of South Bend, Indiana 2022 Budget
Fund 278 - Police Take Home Vehicle
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 5,333 5,480 5,720 13,280 5,720 5,720 5,720 5,720 5,720 (7,560) -57%
Interest Earnings 20,608 5,998 8,046 4,038 5,434 5,094 6,322 7,089 7,227 1,396 35%
Total Revenue 25,941 11,478 13,766 17,318 11,154 10,814 12,042 12,809 12,947 (6,164) -36%
Expenditures by Type
Services & Charges
Other Services & Charges 50,000 8,690 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Total Services & Charges 50,000 8,690 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Interfund Transfers Out - 49,087 - - - - - - - - -
Total Expenditures 50,000 57,777 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit)(24,059) (46,299) (36,234) (32,682) (38,846) (39,186) (37,958) (37,191) (37,053)
Beginning Cash Balance 748,876 725,194 681,823 649,141 610,295 571,109 533,151 495,960 Cash Reserves Target
Cash Adjustments 376 2,928 - - - - - -
Ending Cash Balance 725,194 681,823 649,141 610,295 571,109 533,151 495,960 458,907
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 111 36 56 200 - - - - - (200) -100%
Total Revenue 111 36 56 200 - - - - - (200) -100%
Expenditures by Type
Interfund Transfers Out - - - - 4,338 - - - - 4,338 100%
Total Expenditures - - - - 4,338 - - - - 4,338 100%
Net Surplus / (Deficit)111 36 56 200 (4,338) - - - -
Beginning Cash Balance 3,983 4,095 4,138 4,338 - - - - Cash Reserves Target
Cash Adjustments 2 7 - - - - - -
Ending Cash Balance 4,095 4,138 4,338 - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Historically, this fund received grant revenue.
This fund was established (ordinance 9919-09) to receive monies collected from South Bend Police Department Officers participating in the City's Take Home Vehicle Program. The City shall use all
monies deposited into this fund to pay the costs and expenses associated with claims arising from use of program vehicles occurring while officers are not on duty.
In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education Fund (#220) and this fund will be discontinued. Revenues and expenses previously accounted
for in this fund will be accounted for in Fund #220. Federal grant revenue and expenditures for the Police Department will be tracked in Fund #220 going forward.
Set dollar amount of
$750,000
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 anticipates the deduction will be increased.
Expenditures are driven by the number of off duty accident claims. Claims have been minimal in this fund since it was created.
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department.
171
City of South Bend, Indiana 2022 Budget
Fund 287 - Fire Department Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - - 75,000 75,000 75,000 75,000 75,000 75,000 75,000 - 0%
Charges for Services - 2,514,908 1,837,850 1,837,850 1,837,850 1,874,607 1,912,099 1,950,341 1,989,348 - 0%
Fines, Forfeitures, and Fees - -- 300 - - - - - (300)-100%
Interest Earnings 79,926 9,151 11,814 11,814 9,023 5,050 502 - - (2,791) -24%
Debt Proceeds - 1,660,000 - 210,000 2,310,000 1,385,000 1,310,000 410,000 1,410,000 2,100,000 1000%
Other Income 25,437 8,244 - - - - - - - - -
Interfund Transfers In 545,695 - - - - - - - - - -
Total Revenue 651,058 4,192,303 1,924,664 2,134,964 4,231,873 3,339,657 3,297,601 2,435,341 3,474,348 2,096,909 98%
Expenditures by Type
Supplies 18,800 ----------
Services & Charges
Debt Service Principal 434,910 343,971 702,189 702,189 1,132,508 1,252,468 1,358,157 1,464,949 1,421,735 430,319 61%
Debt Service Interest & Fees 43,560 31,114 43,578 43,578 82,708 91,189 97,891 78,842 81,932 39,130 90%
Total Services & Charges 478,470 375,085 745,767 745,767 1,215,216 1,343,657 1,456,048 1,543,791 1,503,667 469,449 63%
Capital 1,570,388 1,925,268 400,000 2,400,702 2,610,000 1,685,000 1,610,000 710,000 1,710,000 209,298 9%
Interfund Transfers Out 726,206 746,231 750,307 750,307 748,657 752,357 755,332 761,657 762,256 (1,650) 0%
Total Expenditures 2,793,864 3,046,584 1,896,074 3,896,776 4,573,873 3,781,014 3,821,380 3,015,448 3,975,923 677,097 17%
Net Surplus / (Deficit) (2,142,806) 1,145,719 28,590 (1,761,812) (342,000) (441,357) (523,779) (580,107) (501,575)
Beginning Cash Balance 4,099,519 1,962,214 3,111,296 1,349,484 1,007,484 566,127 42,348 (537,759) Cash Reserves Target
Cash Adjustments 5,501 3,364 - - - - - -
Ending Cash Balance 1,962,214 3,111,296 1,349,484 1,007,484 566,127 42,348 (537,759) (1,039,334)
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
In 2020, the interfund transfer from the EMS Operating Fund (#288) was 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.
This fund was established (ordinance 10339-14) to track capital expenditures of the South Bend Fire Department. Capital purchases include fire apparatuses, ambulances, and major construction projects.
This fund is also used to repay debt issued for capital purchases and capital improvements, such as vehicle/equipment capital leases and bonds.
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. See the Five-Year Capital Improvement Plan for details. | Debt Service - The principal and interest
expense budgeted is for capital lease payments for vehicles and equipment purchased through 5-year capital leases.| 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 February 1, 2033, debt schedule #116) and 2018 General Obligation Bonds-Fire Station #9 (final payment
January 15, 2038, debt schedule #168).
172
City of South Bend, Indiana 2022 Budget
Fund 288 - Emergency Medical Services Operating
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Licenses & Permits 23,943 - - - - - - - - - -
Charges for Services 5,661,421 - - - - - - - - - -
Fines, Forfeitures, and Fees 1,275 - - - - - - - - - -
Interest Earnings 59,267 10,316 - - - - - - - - -
Other Income 2,993 797 - - - - - - - - -
Interfund Transfers In 988,936 - - - - - - - - - -
Total Revenue 6,737,835 11,113 - - - - - - - - -
Expenditures by Type
Personnel
Salaries & Wages 3,956,680 - - - - - - - - - -
Fringe Benefits 1,213,698 - - - - - - - - - -
Total Personnel 5,170,378 - - - - - - - - - -
Supplies 351,249 1,468 - - - - - - - - -
Services & Charges
Professional Services 71,285 1,292 - - - - - - - - -
Utilities 8,758 - - - - - - - - - -
Repairs & Maintenance 93,053 42,719 - - - - - - - - -
Education & Training 19,688 4,778 - - - - - - - - -
Other Services & Charges 222,012 54,946 - - - - - - - - -
Total Services & Charges 414,797 103,734 - - - - - - - - -
Capital 35,359 - - - - - - - - - -
Interfund
Interfund Allocations 261,156 - - - - - - - - - -
Interfund Transfers Out - 1,716,684 707,215 707,215 - - - - - (707,215) -100%
Total Interfund 261,156 1,716,684 707,215 707,215 - - - - - (707,215) -100%
Total Expenditures 6,232,938 1,821,886 707,215 707,215 - - - - - (707,215) -100%
Net Surplus / (Deficit)504,897 (1,810,773) (707,215) (707,215) - - - - -
Beginning Cash Balance 1,956,568 2,520,160 607,079 - - - - - Cash Reserves Target
Cash Adjustments 58,695 (102,309) 100,136 - - - - -
Ending Cash Balance 2,520,160 607,079 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
No reserve requirement
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 were moved to the General
Fund (#101). Moving EMS revenue and expenditures into the General Fund simplified accounting. The transfer included the wages and benefits for 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 are accounted for in separate division in the General Fund.
The remaining cash balance in Fund 288 was transferred to the General Fund (#101) during 2021.
173
City of South Bend, Indiana 2022 Budget
Fund 289 - Haz-Mat
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 9,350 - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Interest Earnings 709 243 376 376 256 257 346 423 474 (120) -32%
Other Income 12 - - - - - - - - - -
Total Revenue 10,071 243 10,376 10,376 10,256 10,257 10,346 10,423 10,474 (120) -1%
Expenditures by Type
Supplies 1,457 - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Total Expenditures 1,457 - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Net Surplus / (Deficit) 8,614 243 376 376 256 257 346 423 474
Beginning Cash Balance 19,039 27,647 27,937 28,313 28,569 28,826 29,172 29,595 Cash Reserves Target
Cash Adjustments (6) 47 - - - - - -
Ending Cash Balance 27,647 27,937 28,313 28,569 28,826 29,172 29,595 30,069
Cash Reserves Target 364 - 2,500 2,500 2,500 2,500 2,500 2,500
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 291 - Indiana River Rescue
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 111,870 54,600 90,000 90,000 90,000 98,000 105,000 105,000 105,000 - 0%
Interest Earnings 6,998 2,955 3,892 3,892 2,991 3,057 4,253 5,371 6,199 (901) -23%
Donations 24,945 - - - - - - - - - -
Other Income - - - 1,300 - - - - - (1,300) -100%
Total Revenue 143,813 57,555 93,892 95,192 92,991 101,057 109,253 110,371 111,199 (2,201) -2%
Expenditures by Type
Personnel
Salaries & Wages 462 - 3,000 - - - - - - - -
Fringe Benefits - - 2,500 - - - - - - - -
Total Personnel 462 - 5,500 - - - - - - - -
Supplies 10,913 16,731 18,500 40,000 24,000 24,000 24,000 24,000 24,000 (16,000) -40%
Services & Charges
Printing & Advertising 890 - 1,300 1,300 1,300 1,300 1,300 1,300 1,300 - 0%
Repairs & Maintenance 7,520 - 43,000 22,000 43,000 43,000 43,000 43,000 43,000 21,000 95%
Education & Training 10,855 425 9,000 19,000 9,000 9,000 9,000 9,000 9,000 (10,000) -53%
Travel 942 2,524 15,000 9,890 15,000 15,000 16,000 16,000 16,000 5,110 52%
Other Services & Charges - - - 110 - - - - - (110) -100%
Total Services & Charges 20,206 2,949 68,300 52,300 68,300 68,300 69,300 69,300 69,300 16,000 31%
Total Expenditures 31,581 19,679 92,300 92,300 92,300 92,300 93,300 93,300 93,300 - 0%
Net Surplus / (Deficit) 112,232 37,876 1,592 2,892 691 8,757 15,953 17,071 17,899
Beginning Cash Balance 181,204 293,325 330,404 333,296 333,987 342,744 358,697 375,768 Cash Reserves Target
Cash Adjustments (111) (797) - - - - - -
Ending Cash Balance 293,325 330,404 333,296 333,987 342,744 358,697 375,768 393,667
Cash Reserves Target 7,895 4,920 23,075 23,075 23,075 23,325 23,325 23,325
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
By ordinance, the South Bend Fire Department charges businesses for hazardous materials response. 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.
25% of Annual expenditures
This fund was established (ordinance 7748-87) to account for the monies generated by the South Bend Fire Department's response to hazardous materials incidents. The monies accumulated in this fund
may be expended for the replacement, repair, or purchase of Haz-Mat equipment, for training and supplies and to defray the expense of Haz-Mat related activities. There are no budgeted positions in this
fund, responses are made by firefighters of the South Bend Fire Department.
In recent years, this fund has been used to purchase supplies for the Haz-Mat response team. No major expenditures are planned.
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 its 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 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 the teaching sites have actual accident histories.
174
City of South Bend, Indiana 2022 Budget
Fund 292 - Police Grants
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Expenditures by Type
Interfund Transfers Out - - - - 26,716 - - - - 26,716 100%
Total Expenditures - - - - 26,716 - - - - 26,716 100%
Net Surplus / (Deficit)- - - - (26,716) - - - -
Beginning Cash Balance 26,716 26,716 26,716 26,716 - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 23,525 9,350 20,000 61,266 - - - - - (61,266) -100%
Interest Earnings 3,069 1,106 1,620 5,000 - - - - - (5,000) -100%
Other Income 175 - - - - - - - - - -
Total Revenue 26,769 10,456 21,620 66,266 - - - - - (66,266) -100%
Expenditures by Type
Supplies - 214 1,500 1,500 - - - - - (1,500) -100%
Services & Charges
Education & Training 157 - 10,000 10,000 - - - - - (10,000) -100%
Travel - - 1,500 1,500 - - - - - (1,500) -100%
Other Services & Charges 6,579 2,943 4,250 4,250 - - - - - (4,250) -100%
Total Services & Charges 6,737 2,943 15,750 15,750 - - - - - (15,750) -100%
Interfund Transfers Out - - - - 175,000 - - - - 175,000 100%
Total Expenditures 6,737 3,157 17,250 17,250 175,000 - - - - 157,750 914%
Net Surplus / (Deficit)20,032 7,299 4,370 49,016 (175,000) - - - -
Beginning Cash Balance 98,440 118,481 125,984 175,000 - - - - Cash Reserves Target
Cash Adjustments 10 203 - - - - - -
Ending Cash Balance 118,481 125,984 175,000 - - - - -
Cash Reserves Target 1,684 789 4,313 - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund received revenue from the enforcement courses offered to other police departments who pay a fee to attend the training.
In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education Fund (#220) and this fund will be discontinued. Revenues and expenses previously accounted
for in this fund will be accounted for in Fund #220. Federal grant revenue and expenditures for the Police Department will be tracked in Fund #220 going forward.
Expenditures were for seminars, travel, lectures, and career days. In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education Fund (#220) and this fund will
be discontinued. Revenues and expenses previously accounted for in this fund will be accounted for in Fund #220.
No reserve requirement -
Grant fund - spend down to
zero
This fund was established to track the revenue and expenditures related to specific federal grants for the Police Department.
Historically, this fund received grant revenue.
25% of Annual expenditures
This fund was established to fund the cost of course material and instructors at the South Bend Police Academy.
175
City of South Bend, Indiana 2022 Budget
Fund 295 - COPS MORE Grant
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants 56,495 180,998 - 206,557 - - - - - (206,557) -100%
Fines, Forfeitures, and Fees 9,219 6,919 10,000 15,000 - - - - - (15,000) -100%
Interest Earnings 4,724 594 170 5,000 - - - - - (5,000) -100%
Donations 5,098 - - - - - - - - - -
Other Income 1,949 260 - 120 - - - - - (120) -100%
Total Revenue 77,485 188,771 10,170 226,677 - - - - - (226,677) -100%
Expenditures by Type
Supplies 65,306 86,905 20,000 17,000 - - - - - (17,000) -100%
Services & Charges
Education & Training 300 - - 6,490 - - - - - (6,490) -100%
Other Services & Charges 44,622 12,317 20,000 4,575 - - - - - (4,575) -100%
Total Services & Charges 44,922 12,317 20,000 11,065 - - - - - (11,065) -100%
Capital - 185,805 - 147,086 - - - - - (147,086) -100%
Interfund Transfers Out - - - - 125,000 - - - - 125,000 100%
Total Expenditures 110,228 285,026 40,000 175,151 125,000 - - - - (50,151) -29%
Net Surplus / (Deficit)(32,743) (96,255) (29,830) 51,526 (125,000) - - - -
Beginning Cash Balance 202,035 169,439 73,474 125,000 - - - - Cash Reserves Target
Cash Adjustments 146 290 - - - - - -
Ending Cash Balance 169,439 73,474 125,000 - - - - -
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues - - 25,000 57,919 25,000 25,000 25,000 25,000 25,000 (32,919) -57%
Interest Earnings 3,131 723 883 883 697 231 281 307 304 (186) -21%
Total Revenue 3,131 723 25,883 58,802 25,697 25,231 25,281 25,307 25,304 (33,105) -56%
Expenditures by Type
Supplies - - 6,000 6,000 6,000 6,000 5,000 5,000 5,000 - 0%
Capital 43,499 31,000 22,500 22,500 22,500 22,500 22,500 22,500 22,500 - 0%
Interfund Transfers Out - - - 81,148 - - - - - (81,148) -100%
Total Expenditures 43,499 31,000 28,500 109,648 28,500 28,500 27,500 27,500 27,500 (81,148) -74%
Net Surplus / (Deficit)(40,368) (30,277) (2,617) (50,846) (2,803) (3,269) (2,219) (2,193) (2,196)
Beginning Cash Balance 153,920 113,552 83,275 32,429 29,626 26,357 24,138 21,945 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 113,552 83,275 32,429 29,626 26,357 24,138 21,945 19,749
Cash Reserves Target 10,875 7,750 27,412 7,125 7,125 6,875 6,875 6,875
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
Budgeted expenditures are for replacement of police cars and for supplies related to drug enforcement and training.
This fund was originally established (7015-82) to track the Community Oriented Police Program but has been expanded to track other federal grants related to the Police Department. In recent years, this
fund has also been used to track donations and their associated expenditures.
No reserve requirement -
Grant fund - spend down to
zero
This fund received 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. This fund also received revenue from impound towing fees.
Expenditures included grant related activities and grant funded purchases. In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education Fund (#220) and this
fund will be discontinued. Revenues and expenses previously accounted for in this fund will be accounted for in Fund #220.
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.
176
City of South Bend, Indiana 2022 Budget
Fund 350 - 2018 Fire Station #9 Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interfund Transfers In 321,706 341,231 345,307 345,307 344,157 342,857 341,332 344,657 342,756 (1,150) 0%
Total Revenue 321,706 341,231 345,307 345,307 344,157 342,857 341,332 344,657 342,756 (1,150) 0%
Expenditures by Type
Debt Service Principal 170,000 195,000 205,000 205,000 210,000 215,000 220,000 230,000 235,000 5,000 2%
Debt Service Interest & Fees 151,706 146,231 140,307 140,307 134,157 127,857 121,332 114,657 107,756 (6,150) -4%
Total Expenditures 321,706 341,231 345,307 345,307 344,157 342,857 341,332 344,657 342,756 (1,150) 0%
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:
Fund 451 - 2018 Fire Station #9 Bond Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 42,008 2,981 - 1,857 - - - - - (1,857) -100%
Total Revenue 42,008 2,981 - 1,857 - - - - - (1,857) -100%
Expenditures by Type
Capital 3,143,446 89,311 - - - - - - - - -
Total Expenditures 3,143,446 89,311 - - - - - - - - -
Net Surplus / (Deficit)(3,101,438) (86,330) - 1,857 - - - - -
Beginning Cash Balance 3,494,445 399,877 314,233 316,090 316,090 316,090 316,090 316,090 Cash Reserves Target
Cash Adjustments 6,871 686 - - - - - -
Ending Cash Balance 399,877 314,233 316,090 316,090 316,090 316,090 316,090 316,090
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
No reserve requirement
This fund was established (ordinance 10590-18) 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%. The capital expenditures of this bond are
tracked in the 2018 Fire Station #9 Bond Capital Fund (#451).
This fund receives interfund transfers from the Fire Department Capital Fund (#287) in the amount of the debt service payments.
Debt service payments are due on January 15 and July 15. The final bond payment is due January 15, 2038.
No reserve requirement -
Bond capital fund - spend
down to zero
This fund was established 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 is 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).
177
City of South Bend, Indiana 2022 Budget
Fund 701 - Fire Pension
Fund Type Pension Trust Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 4,466,993 4,323,533 4,443,096 4,101,278 4,521,259 4,608,888 4,620,888 4,685,888 4,721,888 419,981 10%
Interest Earnings 8,670 2,205 5,272 5,272 11 128 472 56 2,270 (5,261) -100%
Total Revenue 4,475,663 4,325,739 4,448,368 4,106,550 4,521,270 4,609,016 4,621,360 4,685,944 4,724,158 414,720 10%
Expenditures by Type
Personnel
Salaries & Wages 4,449,225 4,205,078 4,488,409 4,488,409 4,576,038 4,588,038 4,588,038 4,714,038 4,576,038 87,629 2%
Total Personnel 4,449,225 4,205,078 4,488,409 4,488,409 4,576,038 4,588,038 4,588,038 4,714,038 4,576,038 87,629 2%
Supplies - - 100 100 100 100 100 100 100 - 0%
Services & Charges
Professional Services 4,000 3,500 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Travel - - 350 350 350 350 350 350 350 - 0%
Other Services & Charges 1,126 679 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 5,126 4,179 7,750 7,750 7,750 7,750 7,750 7,750 7,750 - 0%
Total Expenditures 4,454,351 4,209,256 4,496,259 4,496,259 4,583,888 4,595,888 4,595,888 4,721,888 4,583,888 87,629 2%
Net Surplus / (Deficit) 21,312 116,482 (47,891) (389,709) (62,618) 13,128 25,472 (35,944) 140,270
Beginning Cash Balance 315,085 336,501 453,561 63,852 1,234 14,362 39,834 3,890 Cash Reserves Target
Cash Adjustments 104 577 - - - - - -
Ending Cash Balance 336,501 453,561 63,852 1,234 14,362 39,834 3,890 144,160
Cash Reserves Target 445,435 420,926 449,626 458,389 459,589 459,589 472,189 458,389
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 702 - Police Pension
Fund Type Pension Trust Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 6,111,782 6,048,813 6,147,998 5,950,693 6,057,740 6,057,740 5,880,402 5,703,116 5,525,885 107,047 2%
Interest Earnings 17,014 3,126 9,277 9,277 4,310 5,945 10,150 15,010 19,673 (4,967) -54%
Other Income 2,890 6,284 2,000 6,119 2,000 2,000 2,000 2,000 2,000 (4,119) -67%
Total Revenue 6,131,686 6,058,223 6,159,275 5,966,089 6,064,050 6,065,685 5,892,552 5,720,126 5,547,558 97,961 2%
Expenditures by Type
Personnel
Salaries & Wages 6,374,654 6,186,554 6,049,340 6,049,340 6,049,340 5,872,002 5,694,716 5,517,485 5,340,108 - 0%
Total Personnel 6,374,654 6,186,554 6,049,340 6,049,340 6,049,340 5,872,002 5,694,716 5,517,485 5,340,108 - 0%
Services & Charges
Professional Services 4,000 3,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Travel - - 500 500 500 500 500 500 500 - 0%
Other Services & Charges 1,271 945 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 5,271 4,445 8,400 8,400 8,400 8,400 8,400 8,400 8,400 - 0%
Total Expenditures 6,379,925 6,190,998 6,057,740 6,057,740 6,057,740 5,880,402 5,703,116 5,525,885 5,348,508 - 0%
Net Surplus / (Deficit)(248,240) (132,776) 101,535 (91,651) 6,310 185,283 189,436 194,241 199,050
Beginning Cash Balance 945,540 698,148 566,569 474,918 481,228 666,511 855,947 1,050,188 Cash Reserves Target
Cash Adjustments 848 1,197 - - - - - -
Ending Cash Balance 698,148 566,569 474,918 481,228 666,511 855,947 1,050,188 1,249,238
Cash Reserves Target 637,993 619,100 605,774 605,774 588,040 570,312 552,589 534,851
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
"Pension relief" payments from the Indiana Public Retirement System (INPRS) are an actuarial estimate of the current budget year's payments and an adjustment of the prior budget year's estimate to the
actual payments made during the prior year, including certain administrative costs. 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 police 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 retired South Bend firefighters and receives reimbursement from the State of Indiana.
"Pension relief" payments from the Indiana Public Retirement System (INPRS) are an actuarial estimate of the current budget year's payments and an adjustment of the prior budget year's estimate to the
actual payments made during the prior year, including certain administrative costs. Payments are typically received in June and September. 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. 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 in the General Fund (#101).
10% of Annual expenditures
This fund accounts for the operation of a pension plan for retired South Bend police officers and receives reimbursement from the State of Indiana.
178
City of South Bend, Indiana 2022 Budget
Fund 705 - Police K-9 Unit
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 65 21 5 100 - - - - - (100)-100%
Total Revenue 65 21 5 100 -----(100) -100%
Expenditures by Type
Interfund Transfers Out - - - - 2,520 - - - - 2,520 100%
Total Expenditures ----2,520 ----2,520 100%
Net Surplus / (Deficit)65 21 5 100 (2,520) ----
Beginning Cash Balance 2,330 2,395 2,420 2,520 - - - - Cash Reserves Target
Cash Adjustments 1 4 - - - - - -
Ending Cash Balance 2,395 2,420 2,520 -----
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was established (ordinance 7945-88) to account for donations for the Police K-9 unit and track expenditures of those funds.
This fund received donations for the Police K-9 unit. In recent years, there have been no donations.
The donations are to be spent on supplies or services directly related to the Police K-9 unit. In 2022, the cash balance in this fund will be transferred into the Law Enforcement Continuing Education
Fund (#220) and this fund will be discontinued. Revenues and expenses previously accounted for in this fund will be accounted for in Fund #220.
179
City of South Bend, Indiana 2022 Budget
VENUES, PARKS & ARTS FUNDS
180
City of South Bend, Indiana 2022 Budget
Fund 201 - Parks & Recreation
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 10,048,047 9,566,845 9,247,389 10,271,000 10,580,413 10,792,021 11,007,861 11,228,018 11,452,578 309,413 3%
Intergov./ Shared Revenues 890,592 904,581 906,694 911,439 953,848 976,476 992,806 1,009,462 1,026,451 42,409 5%
Intergov./ Grants 3,635,801 648,098 - 200,000 - - - - - (200,000) -100%
Charges for Services 2,583,508 2,760,462 2,881,450 2,892,612 3,196,581 3,257,793 3,320,229 3,383,910 3,448,868 303,969 11%
Licenses & Permits - - - 201 - - - - - (201) -100%
Interest Earnings 140,690 7,167 40,000 20,758 50,000 25,606 32,130 38,046 41,931 29,242 141%
Debt Proceeds - - - - 269,000 260,000 349,000 320,000 - 269,000 100%
Donations 1,714,670 1,061,421 715,000 912,899 1,000,000 1,011,100 577,422 588,970 600,749 87,101 10%
Other Income 329,248 127,858 25,000 121,119 314,941 319,900 324,957 330,116 335,378 193,822 160%
Interfund Transfers In 410,867 800,000 1,234,486 1,232,541 119,221 - - - - (1,113,320) -90%
Total Revenue 19,753,423 15,876,432 15,050,019 16,562,569 16,484,004 16,642,896 16,604,405 16,898,522 16,905,955 (78,565) 0%
Expenditures by Division
Park Administration 1,718,759 1,494,624 1,600,828 1,601,596 1,132,939 1,116,079 1,137,534 1,159,708 1,174,643 (468,657) -29%
Park Maintenance 9,916,774 6,962,316 7,183,287 7,817,885 7,542,027 7,797,271 8,133,114 8,323,918 8,160,425 (275,858) -4%
Golf Courses 1,621,929 1,501,398 1,503,657 1,826,045 1,831,495 1,844,713 1,841,545 1,873,081 1,907,845 5,450 0%
Recreational Experiences 3,034,640 2,773,309 2,936,242 2,924,292 2,444,112 2,497,571 2,472,234 2,404,284 2,419,754 (480,180) -16%
Community Programming - - - - 1,604,980 1,660,116 1,700,635 1,734,416 1,771,134 1,604,980 100%
Development & Promotions 965,503 882,516 1,117,095 1,134,983 921,648 950,012 973,582 993,944 1,014,606 (213,335) -19%
Park Projects & Capital 6,432,472 1,041,871 - 1,881,504 300,000 100,000 100,000 100,000 100,000 (1,581,504) -84%
Potawatomi Zoo 700,000 700,000 701,965 701,965 701,803 601,821 401,839 351,857 351,876 (162) 0%
Park Debt 4,400 4,400 5,000 5,000 5,000 5,000 5,000 5,000 5,000 - 0%
Total Expenditures 24,394,477 15,360,434 15,048,074 17,893,270 16,484,004 16,572,583 16,765,483 16,946,208 16,905,283 (1,409,266) -8%
Expenditures by Type
Personnel
Salaries & Wages 5,970,871 6,015,996 5,830,401 6,036,930 6,516,670 6,608,919 6,703,006 6,798,977 6,896,876 479,740 8%
Fringe Benefits 1,850,776 2,133,462 2,018,043 2,129,383 2,319,980 2,506,929 2,635,507 2,720,458 2,805,789 190,597 9%
Total Personnel 7,821,647 8,149,458 7,848,444 8,166,313 8,836,650 9,115,848 9,338,513 9,519,435 9,702,665 670,337 8%
Supplies 1,291,583 1,173,909 1,508,997 1,618,285 1,514,568 1,544,557 1,575,064 1,606,183 1,637,928 (103,717) -6%
Services & Charges
Professional Services 443,786 192,616 338,049 171,904 324,780 331,112 337,571 344,160 350,878 152,876 89%
Printing & Advertising 112,043 102,375 263,606 249,553 258,800 263,800 268,900 274,102 279,408 9,247 4%
Utilities 764,164 790,831 675,223 1,052,711 781,304 796,929 812,867 829,125 845,708 (271,407) -26%
Repairs & Maintenance 689,481 515,084 544,893 704,475 584,034 595,715 607,630 619,783 632,178 (120,441) -17%
Education & Training 23,428 11,167 25,425 25,073 25,425 25,905 26,393 26,893 27,401 352 1%
Travel 20,508 3,355 32,922 27,010 33,400 33,903 34,416 34,938 35,472 6,390 24%
Grants & Subsidies 715,000 715,000 715,000 715,000 715,000 615,000 415,000 365,000 365,000 - 0%
Other Services & Charges 1,176,018 691,376 528,291 719,570 684,573 698,646 711,774 725,163 738,819 (34,997) -5%
Debt Service Principal 456,436 504,636 459,625 461,923 291,946 318,617 292,003 258,860 241,930 (169,977) -37%
Debt Service Interest & Fees 43,303 47,338 39,584 37,286 34,076 29,259 26,538 26,065 19,451 (3,210) -9%
Total Services & Charges 4,444,167 3,573,777 3,622,618 4,164,504 3,733,338 3,708,886 3,533,092 3,504,089 3,536,245 (431,166) -10%
Operating Expenditures 13,557,398 12,897,144 12,980,059 13,949,103 14,084,556 14,369,291 14,446,669 14,629,707 14,876,838 135,453 1%
Capital 9,164,819 1,030,272 400,000 2,276,153 569,000 360,000 449,000 420,000 100,000 (1,707,153) -75%
Interfund
Interfund Allocations 1,672,261 1,421,220 1,668,015 1,668,015 1,830,448 1,843,292 1,869,814 1,896,501 1,928,445 162,433 10%
Interfund Transfers Out - 11,799 - - - - - - - - -
Total Interfund 1,672,261 1,433,019 1,668,015 1,668,015 1,830,448 1,843,292 1,869,814 1,896,501 1,928,445 162,433 10%
Total Expenditures 24,394,477 15,360,434 15,048,074 17,893,270 16,484,004 16,572,583 16,765,483 16,946,208 16,905,283 (1,409,266) -8%
Net Surplus / (Deficit)(4,641,054) 515,998 1,945 (1,330,701) - 70,313 (161,078) (47,686) 672
Beginning Cash Balance 8,278,260 3,649,543 4,156,004 2,825,303 2,825,303 2,895,616 2,734,538 2,686,852 Cash Reserves Target
Cash Adjustments 12,338 (9,538) - - - - - -
Ending Cash Balance 3,649,543 4,156,004 2,825,303 2,825,303 2,895,616 2,734,538 2,686,852 2,687,524
Cash Reserves Target 6,098,619 3,840,108 4,473,318 4,121,001 4,143,146 4,191,371 4,236,552 4,226,321
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund accounts for the operation of the Parks & Recreation side of the Department of Venues, Parks & Arts (VPA). Its purpose is to provide quality spaces, places, and experiences within the City. There
are several operational divisions within the department: Administration, Maintenance, Golf Courses, Recreational Experiences, Community Programming, and Development & Promotions.
Personnel - From 2021 to 2022, several personnel accounting changes will be made to better assign personnel costs to the divisions for which the employees serve (see the Personnel Summary for more
details). | Accounting Changes - Prior to 2022, the Recreation Division's budget accounted for the activities of recreational experiences and community programming. In 2022, the activities of community
programming will be split out into a separate division budget. Community programming includes the costs for running the City-owned community centers managed by VPA. The Recreation Division will be
renamed Recreational Experiences and its budget will include the costs for operating the O'Brien Fitness Center, Howard Park, along with VPA's athletics and aquatics activities. | Capital - In 2019 and
2020, capital expenditures reflect the use of the Regional Cities, Leighton Foundation, and Pokagon Band funds for the Howard Park renovation project. The decrease in capital expenditures reflects the
substantial completion of the Howard Park renovation project and the use of the noted grants and donations.
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
of the Potawatomi. It will be received annually through 2023. The Regional Cities Grant of $5 million dollars was completed in 2020. In 2019, VPA received $1,000,000 from the Leighton Foundation.
Interfund transfers from the Local Income Tax Certified Shares Fund (#404) help subsidize operations.
181
City of South Bend, Indiana 2022 Budget
Fund 273 - Morris PAC / Palais Royale Marketing
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 21,618 3,535 5,000 52,385 - - - - - (52,385) -100%
Interest Earnings 1,802 648 578 578 - - - - - (578) -100%
Donations - - - 500 - - - - - (500) -100%
Total Revenue 23,421 4,183 5,578 53,463 - - - - - (53,463) -100%
Expenditures by Type
Printing & Advertising 7,720 832 20,000 29,984 - - - - - (29,984) -100%
Interfund Transfers Out - - - - 100,000 - - - - 100,000 100%
Total Expenditures 7,720 832 20,000 29,984 100,000 - - - - 70,016 234%
Net Surplus / (Deficit)15,701 3,351 (14,422) 23,479 (100,000) - - - -
Beginning Cash Balance 57,345 73,045 76,521 100,000 - - - - Cash Reserves Target
Cash Adjustments (1) 125 - - - - - -
Ending Cash Balance 73,045 76,521 100,000 - - - - -
Cash Reserves Target 1,930 208 7,496 25,000 - - - -
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 82,464 37,554 65,000 297,831 - - - - - (297,831) -100%
Interest Earnings 3,934 1,818 1,737 1,737 - - - - - (1,737) -100%
Total Revenue 86,398 39,372 66,737 299,568 - - - - - (299,568) -100%
Expenditures by Type
Professional Services 956 - 80,000 80,000 - - - - - (80,000) -100%
Printing & Advertising - 1,100 35,000 35,000 - - - - - (35,000) -100%
Interfund Transfers Out - - - - 410,000 - - - - 410,000 100%
Total Expenditures 956 1,100 115,000 115,000 410,000 - - - - 295,000 257%
Net Surplus / (Deficit)85,442 38,272 (48,263) 184,568 (410,000) - - - -
Beginning Cash Balance 101,499 186,839 225,432 410,000 - - - - Cash Reserves Target
Cash Adjustments (101) 320 - - - - - -
Ending Cash Balance 186,839 225,432 410,000 - - - - -
Cash Reserves Target 239 275 28,750 102,500 - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund received revenue from a ticket surcharge. The ticket surcharge fee is $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 received revenue from interest earned on the fund's cash balance.
Expenditures were for marketing and advertising for the Morris Performing Arts Center.
This fund was established (ordinance 9768-07) 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. | In 2022, the Morris Performing Arts Center's operations will be moved into an
enterprise fund due to the nature of the Morris' activities. The revenue and expenditures previously accounted for in this fund will be moved to the newly created Morris Performing Arts Center
Operations Fund (#602) and the remaining cash balance in this fund will be transferred to the new fund.
This fund was established (ordinance 10569-17) to account for the revenue and expenditures related to events and activities that the Morris Performing Arts Center self-promotes or self-sponsors. | In
2022, the Morris Performing Arts Center's operations will be moved into an enterprise fund due to the nature of the Morris' activities. The revenue and expenditures previously accounted for in this fund
will be moved to the newly created Morris Performing Arts Center Operations Fund (#602) and the remaining cash balance in this fund will be transferred to the new fund.
25% of Annual expenditures
Revenue for this fund was collected through donations and sponsorships. This fund also received revenue from interest earned on the fund's cash balance.
Expenditures were for advertisements and promotional services. The City advertised on the local area digital billboards, but also secured sponsorships to help fund the advertising displayed on them.
25% of Annual expenditures
182
City of South Bend, Indiana 2022 Budget
Fund 312 - 2017 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 1,166,972 1,087,915 1,100,842 1,116,956 1,100,842 1,119,556 1,138,588 1,157,944 1,177,629 (16,114) -1%
Intergov./ Shared Revenues 74,210 63,774 45,280 68,319 48,786 50,028 50,789 51,565 52,356 (19,533) -29%
Interest Earnings 1,412 (244) 2,023 500 1,176 1,407 2,029 2,892 4,143 676 135%
Total Revenue 1,242,595 1,151,444 1,148,145 1,185,775 1,150,804 1,170,991 1,191,406 1,212,401 1,234,128 (34,971) -3%
Expenditures by Type
Debt Service Principal 770,000 785,000 825,000 825,000 830,000 865,000 890,000 920,000 940,000 5,000 1%
Debt Service Interest & Fees 411,140 387,965 364,193 364,193 339,368 314,167 287,992 261,217 233,392 (24,825) -7%
Total Expenditures 1,181,140 1,172,965 1,189,193 1,189,193 1,169,368 1,179,167 1,177,992 1,181,217 1,173,392 (19,825) -2%
Net Surplus / (Deficit) 61,455 (21,521) (41,048) (3,418) (18,564) (8,176) 13,414 31,184 60,736
Beginning Cash Balance 147,325 208,740 187,578 184,160 165,596 157,420 170,834 202,018 Cash Reserves Target
Cash Adjustments (39) 358 - - - - - -
Ending Cash Balance 208,740 187,578 184,160 165,596 157,420 170,834 202,018 262,754
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 23,125 - 30,000 30,000 25,000 25,000 25,000 25,000 25,000 (5,000) -17%
Interest Earnings 823 144 351 351 109 109 147 180 201 (242) -69%
Total Revenue 23,947 144 30,351 30,351 25,109 25,109 25,147 25,180 25,201 (5,242) -17%
Expenditures by Type
Services & Charges
Repairs & Maintenance 38,513 15,099 30,000 30,000 25,000 25,000 25,000 25,000 25,000 (5,000) -17%
Total Services & Charges 38,513 15,099 30,000 30,000 25,000 25,000 25,000 25,000 25,000 (5,000) -17%
Capital 32,955 - - - - - - - - - -
Total Expenditures 71,468 15,099 30,000 30,000 25,000 25,000 25,000 25,000 25,000 (5,000) -17%
Net Surplus / (Deficit) (47,520) (14,955) 351 351 109 109 147 180 201
Beginning Cash Balance 73,256 25,850 11,685 12,036 12,145 12,254 12,401 12,581 Cash Reserves Target
Cash Adjustments 114 790 - - - - - -
Ending Cash Balance 25,850 11,685 12,036 12,145 12,254 12,401 12,581 12,782
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Revenues are in the form of compensation received by the City based on stadium attendance.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
This fund was established (ordinance 7492-85) to account for minor capital improvements for Four Winds Field at Coveleski Stadium, located in downtown South Bend. The fund is administered by the
Department of Venues, Parks & Arts.
No reserve requirement
This fund was established (ordinance 10580-18) to collect a separate property tax levy that 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).
The bonds are to be repaid over 15 with with debt service payments due on January 15 and July 15 and the final payment 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).
No reserve requirement -
Capital fund - spend down
to zero
183
City of South Bend, Indiana 2022 Budget
Fund 413 - Professional Sports Convention Development Area
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues - - - 850,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 650,000 76%
Interest Earnings - - - - - - - - - - -
Total Revenue ---850,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 650,000 76%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges -----------
Capital ---804,900 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 695,100 86%
Total Expenditures ---804,900 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 695,100 86%
Net Surplus / (Deficit)---45,100 -----
Beginning Cash Balance - - - 45,100 45,100 45,100 45,100 45,100 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance --45,100 45,100 45,100 45,100 45,100 45,100
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 2021 (Resolution 4917-21) to account for the reinstatement of the Professional Sports Convention Development Area (PSCDA) in downtown South Bend. The PSCDA was
originally established in 1997 (Resolution 2519-97) to fund debt service and improvements at the College Football Hall of Fame. The City received PSCDA tax revenue for the original area from January
1998 through December 2017. The original PSCDA included the College Football Hall of Fame, Century Center, Four Winds Field at Stanley Coveleski Stadium, Morris Performing Arts Center, Palais
Royale Ballroom, and the Studebaker National Museum. The revised PSCDA expanded the tax area, adding the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel,
Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend.
The Indiana Department of Revenue collects a portion of state sales tax and income taxes (covered taxes) generated in the professional sports convention development area (PSCDA). The taxes are
remitted on a monthly basis to St. Joseph County which remits it to the City of South Bend. The maximum amount of covered taxes that may be captured in the PSCDA is $2 million per year per IC 36-7-
31.8-10(e). The allocation provisions shall expire July 1, 2041. Because this is a new source of tax revenue, the City is budgeting conservatively at $1.5 million per year.
The PSCDA tax revenue shall be used for capital improvements or financing of capital improvements for any facility that is owned by the City and is used as one of the following: a professional sports
franchise for practice or competitive sporting events, a facility used principally for convention or tourism related events, a museum, a facility used for public attractions of national significance, a
performing arts venue (IC 36-7-31.38-8 (a)(2)).
Initially, the City plans to use the PSCDA to fund capital improvements at Four Winds Field at Coveleski Stadium in downtown South Bend, a baseball stadium for the South Bend Cubs minor league
baseball team.
184
City of South Bend, Indiana 2022 Budget
Fund 416 - Morris Performing Arts Center Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues - - - - 500,000 500,000 500,000 500,000 500,000 500,000 100%
Charges for Services 82,464 37,554 65,000 65,000 - - - - - (65,000) -100%
Interest Earnings 10,956 3,981 2,175 2,175 6,811 8,587 17,552 28,713 40,143 4,636 213%
Debt Proceeds - - - 6,126,702 - - - - - (6,126,702) -100%
Other Income 575 - - - - - - - - - -
Interfund Transfers In - 175,579 - 1,800,000 - - - - - (1,800,000) -100%
Total Revenue 93,995 217,114 67,175 7,993,877 506,811 508,587 517,552 528,713 540,143 (7,487,066) -94%
Expenditures by Type
Supplies 14,469 - 25,000 15,000 25,000 - - - - 10,000 67%
Services & Charges
Professional Services - - - 34,910 - - - - - (34,910) -100%
Printing & Advertising - - - 90 - - - - - (90) -100%
Repairs & Maintenance 21,435 90,471 25,000 1,625 25,000 - - - - 23,375 1438%
Total Services & Charges 21,435 90,471 25,000 36,625 25,000 - - - - (11,625) -32%
Capital 14,149 346,394 - 8,145,350 - - - - - (8,145,350) -100%
Total Expenditures 50,052 436,865 50,000 8,196,975 50,000 - - - - (8,146,975) -99%
Net Surplus / (Deficit) 43,943 (219,751) 17,175 (203,098) 456,811 508,587 517,552 528,713 540,143
Beginning Cash Balance 378,088 422,125 203,098 - 456,811 965,398 1,482,950 2,011,663 Cash Reserves Target
Cash Adjustments 94 724 - - - - - -
Ending Cash Balance 422,125 203,098 - 456,811 965,398 1,482,950 2,011,663 2,551,806
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 14,425 6,477 8,000 12,078 8,000 10,000 12,000 14,000 16,000 (4,078) -34%
Interest Earnings 2,961 617 369 493 247 196 168 118 148 (246) -50%
Total Revenue 17,386 7,094 8,369 12,571 8,247 10,196 12,168 14,118 16,148 (4,324) -34%
Expenditures by Type
Repairs & Maintenance 38,779 34,160 35,000 35,000 35,000 20,000 20,000 20,000 15,000 - 0%
Total Expenditures 38,779 34,160 35,000 35,000 35,000 20,000 20,000 20,000 15,000 - 0%
Net Surplus / (Deficit) (21,393) (27,066) (26,631) (22,429) (26,753) (9,804) (7,832) (5,882) 1,148
Beginning Cash Balance 129,091 107,792 80,911 58,482 31,729 21,925 14,093 8,211 Cash Reserves Target
Cash Adjustments 94 185 - - - - - -
Ending Cash Balance 107,792 80,911 58,482 31,729 21,925 14,093 8,211 9,359
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives a 2% percent historic preservation charge assessed on all services provided in connection with the use and rental of Palais Royale facilities from functions held at the Palais (excluding
fund raising events presented by not-for-profits). This fund also receives revenue from interest earned on the fund's cash balance.
Repairs/improvements needed include wall repairs (interior and exterior), including painting, light fixtures, etc.
No reserve requirement
This fund was established (ordinance 7292-84) to receive monies to be used solely for the purpose of renovating, remodeling, or otherwise improving the facilities of the Morris Performing Arts Center.
Starting in 2022, this fund will begin receiving 0.5% of Hotel/Motel tax, estimated to be about $500,000 per year, remitted to the City by St. Joseph County. Prior to 2022, this fund received revenue from
a ticket surcharge fee of $1.00 per ticket sold at the Morris Performing Arts Center for qualified events (ordinance 9094-00). In 2022, the Morris Performing Arts Center's operations will be moved into
an enterprise fund due to the nature of the Morris' activities. The ticket surcharge revenue previously deposited into this fund will be moved to the newly created Morris Performing Arts Center
Operations Fund (#602). This fund also receives revenue from interest earned on the fund's cash balance. | In 2020, $175,579 was transferred from the General Fund (#101) to help fund the Morris
ceiling repair.
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. Donations will be raised by the Venues, Parks & Arts Foundation. Additionally, the City is considering issuing debt to help fund the capital improvements. The repayment of the debt
would be funded by the Hotel/Motel tax revenue received in this fund.
No reserve requirement
This fund was established (ordinance 9706-06) for the sole purpose of assisting with the continued historic preservation, maintenance and repair of the Palais Royale building and related facilities.
185
City of South Bend, Indiana 2022 Budget
Fund 453 - 2018 Zoo Bond Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 22,489 293 - - - - - - - - -
Total Revenue 22,489 293 - - - - - - - - -
Expenditures by Type
Capital 3,166,419 121,222 - - - - - - - - -
Total Expenditures 3,166,419 121,222 - - - - - - - - -
Net Surplus / (Deficit)(3,143,930) (120,929) - - - - - - -
Beginning Cash Balance 3,264,859 120,929 - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 120,929 - - - - - - -
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 297,324 72,162 - 33,620 - - - - - (33,620) -100%
Total Revenue 297,324 72,162 - 33,620 - - - - - (33,620) -100%
Expenditures by Type
Professional Services 15,000 - - 6,464 - - - - - (6,464) -100%
Capital 4,176,107 3,227,021 - 5,953,274 - - - - - (5,953,274) -100%
Total Expenditures 4,191,107 3,227,021 - 5,959,738 - - - - - (5,959,738) -100%
Net Surplus / (Deficit)(3,893,782) (3,154,859) - (5,926,118) - - - - -
Beginning Cash Balance 12,944,127 9,062,798 5,926,118 - - - - - Cash Reserves Target
Cash Adjustments 12,453 18,179 - - - - - -
Ending Cash Balance 9,062,798 5,926,118 - - - - - -
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 Series F - Seitz-Howard Series I - Other Park Improvements
Riverfront promenade Riverfront trail upgrades - Seitz Park to Howard Park Park security, lighting, and storage
Storm water habitat area Seitz Park parking Restrooms modernization & ADA compliance
Series B - St. Louis Street Series G - Seitz Park Series J - Pinhook Park
St. Louis Street parking and street upgrades (Howard Park)AM General parking and plaza area Pinhook Park neighborhood connectivity
Series C - Colfax-Seitz East Race promenade and bridge Series K - Future Projects
Riverfront trail upgrades - Colfax to Seitz Park Series H - Pinhook Park Future park acquisitions, partnerships,
Series D - Howard-Farmers Pavilion upgrade and build-outs
Riverfront trail upgrades - Howard Park to Farmer's Market Reconnect river flow to lagoon
Series E - Miami-Twyckenham Playground and site improvements
Riverfront trail upgrades - Miami to Twyckenham
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.
No reserve requirement -
Bond capital fund - spend
down to zero
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.
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.
No reserve requirement -
Bond capital fund - spend
down to zero
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).
186
City of South Bend, Indiana 2022 Budget
Fund 601 - Parking Garages
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 945,347 844,835 900,000 900,000 913,300 1,004,620 1,024,710 1,045,200 1,066,103 13,300 1%
Fines, Forfeitures, and Fees 42,745 38,862 61,500 61,500 50,000 55,000 56,100 57,222 58,366 (11,500) -19%
Interest Earnings 32,323 8,089 10,068 4,803 2,495 2,435 3,394 4,479 5,587 (2,308) -48%
Other Income 16,084 2,468 - - - - - - - - -
Total Revenue 1,036,499 894,253 971,568 966,303 965,795 1,062,055 1,084,204 1,106,901 1,130,056 (508) 0%
Expenditures by Subdivisions
Parking Enforcement 105,009 71,212 13,962 14,067 738 749 760 771 783 (13,329) -95%
Parking General Operations - 40,118 574,746 627,452 527,193 530,581 532,198 533,729 535,381 (100,259) -16%
Main/Colfax Garage 270,215 638,343 211,426 227,388 213,469 201,297 204,198 207,163 210,159 (13,919) -6%
Leighton Plaza Garage 450,815 478,042 227,584 190,798 202,274 189,826 192,455 195,145 197,848 11,476 6%
Wayne Street Garage 197,869 307,837 171,020 181,190 148,444 139,898 141,393 142,923 144,462 (32,746) -18%
Eddy Street Commons Garage 15,000 10,511 - - - - - - - - -
Total Expenditures 1,038,908 1,546,063 1,198,738 1,240,895 1,092,118 1,062,351 1,071,004 1,079,731 1,088,633 (148,777) -12%
Expenditures by Type
Personnel
Other Personnel Costs - - - 289,315 295,100 295,100 295,100 295,100 295,100 5,785 2%
Total Personnel - - - 289,315 295,100 295,100 295,100 295,100 295,100 5,785 2%
Supplies - - - 30,000 30,000 30,440 30,890 31,350 31,814 - 0%
Services & Charges
Professional Services 700,335 490,335 488,000 196,039 104,900 104,900 104,900 104,900 104,900 (91,139) -46%
Utilities 104,528 100,720 117,000 115,450 131,000 133,620 136,293 139,018 141,798 15,550 13%
Repairs & Maintenance 126,794 237,452 125,000 105,800 156,000 159,120 162,302 165,548 168,859 50,200 47%
Other Services & Charges 13,574 17,088 7,000 27,676 22,200 22,550 22,907 23,271 23,642 (5,476) -20%
Total Services & Charges 945,232 845,594 737,000 444,965 414,100 420,190 426,402 432,737 439,199 (30,865) -7%
Operating Expenditures 945,232 845,594 737,000 764,280 739,200 745,730 752,392 759,187 766,113 (25,080) -3%
Capital 44,650 576,152 300,000 314,877 190,000 150,000 150,000 150,000 150,000 (124,877) -40%
Interfund Allocations 49,026 124,317 161,738 161,738 162,918 166,621 168,612 170,544 172,520 1,180 1%
Total Expenditures 1,038,908 1,546,063 1,198,738 1,240,895 1,092,118 1,062,351 1,071,004 1,079,731 1,088,633 (148,777) -12%
Net Surplus / (Deficit) (2,409) (651,810) (227,170) (274,592) (126,323) (296) 13,200 27,170 41,423
Beginning Cash Balance 1,325,951 1,326,253 674,268 399,676 273,353 273,057 286,257 313,427 Cash Reserves Target
Cash Adjustments 2,710 (175) - - - - - -
Ending Cash Balance 1,326,253 674,268 399,676 273,353 273,057 286,257 313,427 354,850
Cash Reserves Target 259,727 386,516 310,224 273,030 265,588 267,751 269,933 272,158
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established (ordinance 5089-69) to account for the maintenance and operation of off-street parking facilities. 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.
This fund receives revenue from the collection of daily and monthly parking fees at several downtown parking garages. Revenue dropped in 2020 due to the COVID-19 pandemic and less monthly
parkers as people worked from home. This fund also receives revenue from street parking fines. 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.
Starting in 2021, parking garage operations are under outside contract with ASM Global. Wages and benefits for parking garage employees and supplies for the garages will be paid for by the City directly
rather than through a management fee. | Personnel - Includes the wages and benefits for parking garage employees who are hired and managed by ASM Global. | Supplies - Includes building R&M
supplies, uniforms, small tools & equipment, cleaning supplies, and office supplies. | Services - The professional services budget is for the management contract with ASM. The utilities budget includes
the cost of electric and water for the parking garages. Other services & charges includes elevator permits and credit card processing fees. | Capital - There are many capital improvement needs. The
forecast shows a smaller capital budget than in prior years due to revenue remaining fairly flat. | Interfund Allocation - This fund reimburses the Morris Performing Arts Center Division (Fund #602)
for 100% of costs of wages and benefits for the Manager-Facility Operations position.
187
City of South Bend, Indiana 2022 Budget
Fund 602 - Morris Performing Arts Center Operations
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services - - - - 987,000 1,377,000 1,403,540 1,430,611 1,458,223 987,000 100%
Interest Earnings - - - - 4,657 4,911 6,819 8,565 9,789 4,657 100%
Other Income - - - - 12,500 25,000 25,500 26,010 26,530 12,500 100%
Interfund Allocation Reimb - - - - 89,450 90,613 91,791 92,984 94,193 89,450 100%
Interfund Transfers In - - - - 1,110,000 - - - - 1,110,000 100%
Total Revenue ----2,203,607 1,497,524 1,527,650 1,558,170 1,588,735 2,203,607 100%
Expenditures by Type
Personnel
Salaries & Wages - - - - 500,702 511,813 521,969 532,328 542,895 500,702 100%
Fringe Benefits - - - - 228,225 248,216 261,561 270,447 279,377 228,225 100%
Total Personnel ----728,927 760,029 783,530 802,775 822,272 728,927 100%
Supplies ----25,000 25,500 26,011 26,531 27,061 25,000 100%
Services & Charges
Professional Services - - - - 200,000 55,000 56,100 57,222 58,366 200,000 100%
Printing & Advertising - - - - 200,000 85,000 86,700 88,434 90,202 200,000 100%
Utilities - - - - 139,100 141,882 144,720 147,614 150,566 139,100 100%
Repairs & Maintenance - - - - 98,500 100,470 102,480 104,530 106,621 98,500 100%
Education & Training - - - - 4,500 4,590 4,682 4,776 4,872 4,500 100%
Travel - - - - 4,500 4,590 4,682 4,776 4,872 4,500 100%
Other Services & Charges - - - - 20,350 20,757 21,172 21,595 22,026 20,350 100%
Total Services & Charges ----666,950 412,289 420,536 428,947 437,525 666,950 100%
Operating Expenditures ----1,420,877 1,197,818 1,230,077 1,258,253 1,286,858 1,420,877 100%
Interfund Allocations ----262,702 269,141 273,058 275,759 279,554 262,702 100%
Total Expenditures ----1,683,579 1,466,959 1,503,135 1,534,012 1,566,412 1,683,579 100%
Net Surplus / (Deficit)----520,028 30,565 24,515 24,158 22,323
Beginning Cash Balance - - - - 520,028 550,593 575,108 599,266 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance ---520,028 550,593 575,108 599,266 621,589
Cash Reserves Target - - - 168,358 146,696 150,314 153,401 156,641
Fund Purpose:
Explanation of Revenue Sources:
10% of Annual expenditures
In 2022, the operations of the Morris Performing Arts Center will be moved from the General Fund (#101) into this newly created enterprise fund. This fund will account for the operating costs of the
Morris Performing Arts Center in downtown South Bend, the premier performing arts center in this region of the country. It provides improved quality of life to the City's residents, serves as an
economic catalyst in the City, and fosters historic preservation of landmark City venues. The Morris Performing Arts Center (Morris PAC) is a division under the Department of Venues, Parks & Arts.
Personnel - The personnel budget includes the wages and benefits for nine (9)
full-time employees, and $24k for part-time wages. | Supplies - The supplies
budget includes uniforms, cleaning supplies, repair & maintenance materials,
small tools & equipment, and office supplies. | Services - The repair &
maintenance budget includes HVAC and elevator maintenance, along with
other general building maintenance expenses. The utilities budget includes the
costs of electric, natural gas, and water for the Morris. The printing &
advertising budget is for the promotion of events at the Morris. Professional
services and printing & advertising are budgeted higher in 2022 than usual as
the Morris is getting ready to celebrate its 100 year anniversary in 2022. |
Capital - The Morris Performing Arts Center's capital needs are accounted for
in the Morris Capital Fund (#416).
This Morris receives revenue from charges for services including facility rental,
concessions, ticket handling fees, and more. This fund also receives revenue
from a ticket surcharge fee of $3.50 per ticket sold. Prior to 2022, the ticket
surcharge fee was split across three funds: $1.50 was deposited into the General
Fund (#101), $1.00 was deposited into the Morris Self-Promotion Fund
(#274), and $1.00 was deposited into the Morris Capital Fund (#416). The
Morris receives an Interfund Allocation Reimbursement from the Parking
Garage Fund (#601) for 100% of costs of wages and benefits for the Manager-
Facility Operations.
In 2022, this fund will receive a $600,000 interfund transfer from the General
Fund (#101) to establish this fund's beginning cash balance. The interfund
transfer represents the net profit generated by the Morris in recent years, which
reverted to the General Fund (#101). Additionally, the remaining cash balances
in the Morris Marketing Fund (#273) and the Morris Self-Promotion Fund
(#274) will be transferred into this fund as the accounting for the Morris'
operations are consolidated into one fund.
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
188
City of South Bend, Indiana 2022 Budget
Morris PAC Historical Budget Summary - Fund 101, 273, 274, & 602
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Historical Revenue by Fund
General Fund (#101)1,266,632 419,160 811,746 1,764,749 - - - - - (1,764,749) -100%
Morris Marketing (#273)23,421 4,183 5,578 53,463 - - - - - (53,463) -100%
Morris Self-Promotion (#274)86,398 39,372 66,737 299,568 - - - - - (299,568) -100%
Morris Operations Fund (#602)- - - - 2,203,607 1,497,524 1,527,650 1,558,170 1,588,735 2,203,607 100%
Total Revenue 1,376,451 462,715 884,061 2,117,780 2,203,607 1,497,524 1,527,650 1,558,170 1,588,735 85,827 4%
Revenue by Type
Intergov./ Grants - - - 992,163 - - - - - (992,163) -100%
Charges for Services 1,324,179 358,834 770,000 1,022,239 987,000 1,377,000 1,403,540 1,430,611 1,458,223 (35,239) -3%
Interest Earnings 5,736 2,466 2,315 2,315 4,657 4,911 6,819 8,565 9,789 2,342 101%
Donations - - - 500 - - - - - (500)-100%
Other Income 46,536 5,930 25,000 13,817 12,500 25,000 25,500 26,010 26,530 (1,317) -10%
Interfund Allocation Reimb - 40,118 86,746 86,746 89,450 90,613 91,791 92,984 94,193 2,704 3%
Interfund Transfers In - 55,367 - - 1,110,000 - - - - 1,110,000 100%
Total Revenue 1,376,451 462,715 884,061 2,117,780 2,203,607 1,497,524 1,527,650 1,558,170 1,588,735 85,827 4%
Historical Expenditures by Fund
General Fund (#101)1,091,053 1,003,966 1,360,920 1,388,573 600,000 - - - - (788,573) -57%
Morris Marketing (#273)7,720 832 20,000 29,984 100,000 - - - - 70,016 234%
Morris Self-Promotion (#274)956 1,100 115,000 115,000 410,000 - - - - 295,000 257%
Morris Operations Fund (#602)- - - - 1,683,579 1,466,959 1,503,135 1,534,012 1,566,412 1,683,579 100%
Total Expenditures 1,099,729 1,005,898 1,495,920 1,533,557 2,793,579 1,466,959 1,503,135 1,534,012 1,566,412 1,260,022 82%
Expenditures by Type
Personnel
Salaries & Wages 381,917 285,767 539,806 539,806 500,702 511,813 521,969 532,328 542,895 (39,104) -7%
Fringe Benefits 147,033 131,601 230,491 231,051 228,225 248,216 261,561 270,447 279,377 (2,826) -1%
Total Personnel 528,950 417,368 770,297 770,857 728,927 760,029 783,530 802,775 822,272 (41,930) -5%
Supplies 20,954 22,110 25,000 41,200 25,000 25,500 26,011 26,531 27,061 (16,200) -39%
Services & Charges
Professional Services 3,116 2,518 90,200 92,705 200,000 55,000 56,100 57,222 58,366 107,296 116%
Printing & Advertising 51,450 17,634 115,000 129,735 200,000 85,000 86,700 88,434 90,202 70,266 54%
Utilities 128,031 112,645 139,100 139,100 139,100 141,882 144,720 147,614 150,566 - 0%
Repairs & Maintenance 85,650 34,268 100,000 83,768 98,500 100,470 102,480 104,530 106,621 14,732 18%
Education & Training 2,938 - - 7,228 4,500 4,590 4,682 4,776 4,872 (2,728) -38%
Travel 5,648 1,469 - 7,130 4,500 4,590 4,682 4,776 4,872 (2,630) -37%
Other Services & Charges 10,358 11,433 18,350 23,863 20,350 20,757 21,172 21,595 22,026 (3,513) -15%
Total Services & Charges 287,191 179,966 462,650 483,527 666,950 412,289 420,536 428,947 437,525 183,423 38%
Operating Expenditures 308,145 202,076 487,650 524,727 691,950 437,789 446,547 455,478 464,586 167,223 32%
Capital 22,230 ----------
Interfund
Interfund Allocations 240,405 210,875 237,973 237,973 262,702 269,141 273,058 275,759 279,554 24,729 10%
Interfund Transfers Out - 175,579 - - 1,110,000 - - - - 1,110,000 100%
Total Interfund 240,405 386,454 237,973 237,973 1,372,702 269,141 273,058 275,759 279,554 1,134,729 477%
Total Expenditures 1,099,729 1,005,898 1,495,920 1,533,557 2,793,579 1,466,959 1,503,135 1,534,012 1,566,412 1,260,022 82%
Net Surplus / (Deficit)276,722 (543,183) (611,859) 584,223 (589,972) 30,565 24,515 24,158 22,323
In 2022, the operations of the Morris Performing Arts Center will be moved from the General Fund (#101) into the newly created Morris Operations enterprise fund (#602). Also, the revenue and
expenditures formerly accounted for in the Morris Marketing Fund (#273) and the Morris Self-Promotion Fund (#274) will be moved into the new fund.
189
City of South Bend, Indiana 2022 Budget
Fund 670 - Century Center Operations
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 1,275,000 956,250 637,500 637,500 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 637,500 100%
Charges for Services 3,192,290 924,923 2,750,000 2,750,000 2,778,000 3,049,000 3,108,540 3,169,271 3,231,215 28,000 1%
Interest Earnings 24 7 - 54 - - - - - (54) -100%
Other Income 9,692 5,936 6,275 6,304 3,750 4,500 4,590 4,682 4,776 (2,554) -41%
Interfund Allocation Reimb 66,045 68,478 67,477 67,477 69,185 70,084 70,995 71,918 72,853 1,708 3%
Total Revenue 4,543,051 1,955,594 3,461,252 3,461,335 4,125,935 4,398,584 4,459,125 4,520,871 4,583,844 664,600 19%
Expenditures by Subdivisions
City Operations 1,390,766 1,149,345 1,453,760 1,461,143 1,543,246 1,588,021 1,625,151 1,659,971 1,683,824 82,103 6%
Food & Beverage Operations 3,137,910 1,444,541 2,772,311 2,772,311 2,535,485 2,590,869 2,642,985 2,694,604 2,748,278 (236,826) -9%
Total Expenditures 4,528,676 2,593,886 4,226,071 4,233,454 4,078,731 4,178,890 4,268,136 4,354,575 4,432,102 (154,723) -4%
Expenditures by Type
Personnel
Salaries & Wages 473,272 368,842 423,365 438,365 469,511 477,946 486,484 495,193 504,077 31,146 7%
Fringe Benefits 155,072 138,803 166,211 151,211 185,425 200,801 211,199 218,130 225,093 34,214 23%
Other Personnel Costs 1,197,879 757,895 900,000 900,000 718,000 732,360 747,007 761,947 777,186 (182,000) -20%
Total Personnel 1,826,223 1,265,540 1,489,576 1,489,576 1,372,936 1,411,107 1,444,690 1,475,270 1,506,356 (116,640) -8%
Supplies 1,145,517 317,548 1,150,000 1,150,000 1,136,200 1,158,950 1,182,156 1,205,826 1,229,969 (13,800) -1%
Services & Charges
Professional Services 76,325 35,698 120,628 144,174 122,108 124,551 127,042 129,583 132,175 (22,066) -15%
Printing & Advertising 2,893 277 - 1,000 - - - - - (1,000) -100%
Utilities 375,552 276,273 383,819 387,437 392,296 400,975 409,860 418,958 428,274 4,859 1%
Repairs & Maintenance 101,642 74,654 101,000 95,658 115,000 117,280 119,606 121,978 124,398 19,342 20%
Insurance 57,019 47,272 57,047 57,047 58,188 59,352 60,539 61,750 62,985 1,141 2%
Education & Training - 1,724 - 2,228 2,500 2,500 2,500 2,500 2,500 272 12%
Travel - - - 574 - - - - - (574) -100%
Other Services & Charges 512,899 311,417 579,589 561,348 537,589 548,341 559,308 570,493 581,902 (23,759) -4%
Total Services & Charges 1,126,329 747,314 1,242,083 1,249,466 1,227,681 1,252,999 1,278,855 1,305,262 1,332,234 (21,785) -2%
Operating Expenditures 4,098,069 2,330,403 3,881,659 3,889,042 3,736,817 3,823,056 3,905,701 3,986,358 4,068,559 (152,225) -4%
Interfund
Interfund Allocations 162,380 169,544 247,195 247,195 241,226 251,579 254,616 256,732 248,289 (5,969) -2%
Interfund Transfers Out 268,227 93,939 97,217 97,217 100,688 104,255 107,819 111,485 115,254 3,471 4%
Total Interfund 430,607 263,483 344,412 344,412 341,914 355,834 362,435 368,217 363,543 (2,498) -1%
Total Expenditures 4,528,676 2,593,886 4,226,071 4,233,454 4,078,731 4,178,890 4,268,136 4,354,575 4,432,102 (154,723) -4%
Net Surplus / (Deficit) 14,375 (638,292) (764,819) (772,119) 47,204 219,694 190,989 166,296 151,742
Beginning Cash Balance 1,532,952 1,537,206 1,016,748 244,630 291,834 511,528 702,517 868,813 Cash Reserves Target
Cash Adjustments (10,121) 117,834 - - - - - -
Ending Cash Balance 1,537,206 1,016,748 244,630 291,834 511,528 702,517 868,813 1,020,555
Cash Reserves Target 1,132,169 648,472 1,058,363 1,019,683 1,044,723 1,067,034 1,088,644 1,108,026
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund receives Hotel/Motel tax, remitted to the City by St. Joseph County, and collects revenue for charges for services such as facility rent, catering, parking etc. Amount may change in years going
forward. Due to the COVID-19 pandemic, the Century Center was shut down for a several months during 2020. Revenue is expected to drop significantly for the foreseeable future as a result of less
events due to the pandemic.
This fund was established to account 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. The Century
Center is located along the St. Joseph River in Downtown South Bend. It plays host to conventions and trade shows, conferences and meetings, weddings and receptions, plays, and concerts.
The City has a contract with ASM Global (a company that specializes in venue management) for the food & beverage operations at the Century Center. The repair and maintenance operations are
handled by the City. | Personnel - The City's portion of the personnel budget includes the wages and benefits for seven (7) full-time employees, and $48k for part-time wages. These employees are hired
and managed by the City. Other Personnel Costs represents the wages and benefits for ASM Global employees working for the Century Center. | Supplies - The City's portion of the budget includes
supplies needed to maintain the Century Center such as cleaning supplies, repair & maintenance materials, office supplies, and other small operating supplies. ASM Global's portion of the supplies budget
($1.1 million) includes supplies needed to operate the Century Center for events, such as food & beverage inventory. | Services - The repair & maintenance budget includes HVAC and elevator
maintenance, along with other general building maintenance expenses. The utilities budget includes the costs of electric, natural gas, and water for the Century Center. | Interfund Transfers Out include
transfers to the Century Center Energy Conservation Debt Service Fund (#672) to fund debt service payments.| Capital - See the Century Center Capital Fund (#671).
190
City of South Bend, Indiana 2022 Budget
Fund 671 - Century Center Capital
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 12,966 1,931 200 200 1,000 1,000 1,000 1,000 1,000 800 400%
Interfund Transfers In 177,475 - - - - - - - - - -
Total Revenue 190,441 1,931 200 200 1,000 1,000 1,000 1,000 1,000 800 400%
Expenditures by Type
Services & Charges
Professional Services 66,123 - - - - - - - - - -
Total Services & Charges 66,123 - - - - - - - - - -
Capital - - - - 35,000 35,000 35,000 35,000 35,000 35,000 100%
Total Expenditures 66,123 - - - 35,000 35,000 35,000 35,000 35,000 35,000 100%
Net Surplus / (Deficit)124,318 1,931 200 200 (34,000) (34,000) (34,000) (34,000) (34,000)
Beginning Cash Balance 857,363 981,681 983,612 1,983,812 1,949,812 1,915,812 1,881,812 1,847,812 Cash Reserves Target
Cash Adjustments - - 1,000,000 - - - - -
Ending Cash Balance 981,681 983,612 1,983,812 1,949,812 1,915,812 1,881,812 1,847,812 1,813,812
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 Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 235,000 221,437 221,437 221,437 221,437 221,437 221,437 221,437 221,437 - 0%
Interest Earnings 4,232 2,552 1,200 1,555 2,000 2,000 2,000 2,000 2,000 445 29%
Other Income 104,511 97,225 88,057 88,057 80,242 72,268 64,132 55,832 47,365 (7,815) -9%
Interfund Transfers In 90,752 93,939 97,217 97,217 100,688 104,255 107,819 111,485 115,254 3,471 4%
Total Revenue 434,495 415,154 407,911 408,266 404,367 399,960 395,388 390,754 386,056 (3,899) -1%
Expenditures by Type
Debt Service Principal 280,090 285,614 291,274 291,274 297,175 303,221 309,315 315,561 321,964 5,901 2%
Debt Service Interest & Fees 135,333 125,482 115,437 115,437 105,193 94,738 84,073 73,193 62,093 (10,244) -9%
Total Expenditures 415,423 411,096 406,711 406,711 402,368 397,959 393,388 388,754 384,057 (4,343) -1%
Net Surplus / (Deficit)19,071 4,058 1,200 1,555 1,999 2,001 2,000 2,000 1,999
Beginning Cash Balance 170,316 189,409 193,705 195,260 197,259 199,260 201,260 203,260 Cash Reserves Target
Cash Adjustments 21 238 - - - - - -
Ending Cash Balance 189,409 193,705 195,260 197,259 199,260 201,260 203,260 205,259
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives revenue, to fund the repayment of the debt, from the following sources: a pledge of Hotel/Motel tax revenue from St. Joseph County in the amount of $221,437 per year starting in 2018;
interfund transfers from Century Center Operations Fund (#670); and a federally subsidized interest rebate of approximately 80% of interest paid. This fund also receives revenue from interest earned on the
fund's cash balance.
The bonds will be paid off over a 15-year period with the final payment due on May 1, 2031.
$800,000 Minimum per
Board of Managers
This fund was established in 1989 for the purpose of providing preventative maintenance and improvement to the Century Center.
This fund receives revenue from interest earned on the fund's cash balance. The Century Center Board of Managers may transfer the annual net profit from the Century Center Operations Fund (#670) into
this fund; however, the City does not anticipate transfers in the next few years because revenue is expected to drop significantly for the foreseeable future as a result of less events due to the COVID-19
pandemic.
The Century Center's capital needs are being met by an allocation from the St. 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.
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.
191
City of South Bend, Indiana 2022 Budget
Fund 730 - City Cemetery
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 803 259 134 178 273 274 369 451 505 95 53%
Total Revenue 803 259 134 178 273 274 369 451 505 95 53%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)803 259 134 178 273 274 369 451 505
Beginning Cash Balance 28,916 29,730 30,041 30,219 30,492 30,766 31,135 31,586 Cash Reserves Target
Cash Adjustments 12 51 - - - - - -
Ending Cash Balance 29,730 30,041 30,219 30,492 30,766 31,135 31,586 32,091
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 731 - Bowman Cemetery
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 12,623 4,082 6,392 2,793 4,328 4,317 5,808 7,102 7,950 1,535 55%
Other Income - - - - - - - - - - -
Interfund Transfers In - - - - - - - - - - -
Total Revenue 12,623 4,082 6,392 2,793 4,328 4,317 5,808 7,102 7,950 1,535 55%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)12,623 4,082 6,392 2,793 4,328 4,317 5,808 7,102 7,950
Beginning Cash Balance 454,888 467,692 472,576 475,369 479,697 484,014 489,822 496,924 Cash Reserves Target
Cash Adjustments 182 802 - - - - - -
Ending Cash Balance 467,692 472,576 475,369 479,697 484,014 489,822 496,924 504,874
Cash Reserves Target 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
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.
Expenses will be for maintaining the Bowman Cemetery. There are no expenditures budgeted for 2022. Appropriation requests for expenditures will be made as needed.
25% of Annual expenditures
This fund was established (ordinance 10638-18) to provide perpetual care and maintenance for the South Bend 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.
Expenses are for maintaining the City Cemetery. There are no expenditures budgeted for 2022. Appropriation requests for expenditures will be made as needed.
$400,000 minimum
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.
192
City of South Bend, Indiana 2022 Budget
Fund 757 - 2015 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 3,527 807 2,000 2,000 1,000 1,000 1,000 1,000 1,000 (1,000) -50%
Interfund Transfers In 409,270 375,939 376,007 376,007 374,106 371,981 374,781 377,131 374,331 (1,901) -1%
Total Revenue 412,797 376,746 378,007 378,007 375,106 372,981 375,781 378,131 375,331 (2,901) -1%
Expenditures by Type
Debt Service Principal 220,000 225,000 225,000 225,000 230,000 240,000 240,000 260,000 260,000 5,000 2%
Debt Service Interest & Fees 162,731 156,131 149,382 149,382 142,557 135,582 128,382 121,032 113,232 (6,825) -5%
Total Expenditures 382,731 381,131 374,382 374,382 372,557 375,582 368,382 381,032 373,232 (1,825) 0%
Net Surplus / (Deficit) 30,066 (4,385) 3,625 3,625 2,549 (2,601) 7,399 (2,901) 2,099
Beginning Cash Balance 560,431 590,497 586,111 589,736 592,285 589,684 597,083 594,182 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 590,497 586,111 589,736 592,285 589,684 597,083 594,182 596,281
Cash Reserves Target 382,731 381,131 374,382 372,557 375,582 368,382 381,032 373,232
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
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 bonds were $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.
The Local Income Tax Economic Development 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.
193
City of South Bend, Indiana 2022 Budget
DEPARTMENT OF COMMUNITY
INVESTMENT FUNDS
194
City of South Bend, Indiana 2022 Budget
Fund 209 - Studebaker-Oliver Revitalizing Grants
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 24,778 7,035 3,388 4,318 5,942 3,144 3,630 3,714 3,357 1,624 38%
Other Income 100,000 100,000 100,000 - - - - - - - -
Total Revenue 124,778 107,035 103,388 4,318 5,942 3,144 3,630 3,714 3,357 1,624 38%
Expenditures by Type
Professional Services 149,969 274,931 25,000 321,671 50,000 50,000 50,000 50,000 50,000 (271,671) -84%
Total Expenditures 149,969 274,931 25,000 321,671 50,000 50,000 50,000 50,000 50,000 (271,671) -84%
Net Surplus / (Deficit) (25,191) (167,896) 78,388 (317,353) (44,058) (46,856) (46,370) (46,286) (46,643)
Beginning Cash Balance 954,136 929,415 763,112 445,759 401,701 354,845 308,475 262,189 Cash Reserves Target
Cash Adjustments 470 1,593 - - - - - -
Ending Cash Balance 929,415 763,112 445,759 401,701 354,845 308,475 262,189 215,546
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - - - 575,000 - - - - - (575,000) -100%
Interest Earnings 2,878 712 544 544 18 18 25 30 34 (526) -97%
Other Income 72,010 90,013 72,011 72,011 - - - - - (72,011) -100%
Total Revenue 74,888 90,725 72,555 647,555 18 18 25 30 34 (647,537) -100%
Expenditures by Type
Services & Charges
Professional Services 53,699 56,352 - 91,288 - - - - - (91,288) -100%
Repairs & Maintenance - - - 400,000 - - - - - (400,000) -100%
Grants & Subsidies - - - 134,000 - - - - - (134,000) -100%
Other Services & Charges - - - 11,400 - - - - - (11,400) -100%
Debt Service Principal 67,581 69,632 35,605 35,605 - - - - - (35,605) -100%
Debt Service Interest & Fees 4,429 2,379 401 401 - - - - - (401) -100%
Total Services & Charges 125,710 128,362 36,006 672,694 - - - - - (672,694) -100%
Interfund Transfers Out 230,000 - - - - - - - - - -
Total Expenditures 355,710 128,362 36,006 672,694 - - - - - (672,694) -100%
Net Surplus / (Deficit) (280,822) (37,637) 36,549 (25,139) 18 18 25 30 34
Beginning Cash Balance 344,987 64,775 27,154 2,014 2,032 2,050 2,075 2,105 Cash Reserves Target
Cash Adjustments 610 16 - - - - - -
Ending Cash Balance 64,775 27,154 2,014 2,032 2,050 2,075 2,105 2,139
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives grant monies and revenue from interest earned on the fund's cash balance.
Past expenditures include demolition of vacant and abandoned houses/lots, equipment for the Ignition Park/ND Turbo project, and debt service payments to the Indiana Development Finance
Authority for a loan for the Indiana Brownfields Program with final payment in 2021. Current expenses are related to the State Lead Grant program.
Professional services include ground water testing and other ongoing costs related to the study and planning for the various brownfields. The City also participates in the Indiana Department of
Environmental Management's voluntary remediation program, and will continue using this fund in 2022 for those costs.
No reserve requirement -
Grant fund - spend down to
zero
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 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.
Other income was derived from repayment from the River West TIF Fund (#324), with the last payment received in 2020.
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.
195
City of South Bend, Indiana 2022 Budget
Fund 211 - Dept of Community Investment Operating
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants 434,000 10,650 552,550 18,550 5,000 5,000 5,000 5,000 5,000 (13,550) -73%
Charges for Services 212,079 861,309 483,267 1,047,267 1,049,655 831,849 835,914 839,968 844,104 2,388 0%
Fines, Forfeitures, and Fees - 46,076 56,840 56,840 58,450 58,450 58,450 58,450 58,450 1,610 3%
Interest Earnings 17,680 8,876 15,000 15,000 10,000 10,000 10,000 10,000 10,000 (5,000) -33%
Other Income 4,123 2,598 - - - - - - - - -
Interfund Allocation Reimb - 174,531 175,765 145,765 181,981 184,347 186,744 189,172 191,631 36,216 25%
Interfund Transfers In 2,350,633 2,268,899 1,752,159 1,752,159 4,179,829 4,517,740 4,625,149 4,747,137 4,830,527 2,427,670 139%
Total Revenue 3,018,515 3,372,939 3,035,581 3,035,581 5,484,915 5,607,386 5,721,257 5,849,727 5,939,712 2,449,334 81%
Expenditures by Activity
Community Investment 2,735,735 2,596,451 3,551,125 3,765,041 4,389,871 4,474,348 4,594,936 4,713,847 4,793,182 624,830 17%
Historic Preservation - 173,489 6,300 187,840 171,335 201,577 187,842 192,071 196,356 (16,505) -9%
Business Growth/Opportunity - - 40,769 40,769 35,600 35,600 35,600 35,600 35,600 (5,169) -13%
Neighborhoods - - 58,000 58,000 114,275 114,275 114,275 114,275 114,275 56,275 97%
Engagement - - 56,000 56,000 311,000 311,000 311,000 311,000 311,000 255,000 455%
Planning - - 12,000 12,000 22,100 22,100 22,100 22,100 22,100 10,100 84%
Zoning - - 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0%
Property - - - - 50,000 50,000 50,000 50,000 50,000 50,000 100%
Sustainability - - - - 370,734 378,486 385,504 390,834 397,199 370,734 100%
Total Expenditures 2,735,735 2,769,940 3,744,194 4,139,650 5,484,915 5,607,386 5,721,257 5,849,727 5,939,712 1,345,265 32%
Expenditures by Type
Personnel
Salaries & Wages 1,493,197 1,529,047 1,921,625 1,949,974 2,743,056 2,851,086 2,889,618 2,947,291 3,006,116 793,082 41%
Fringe Benefits 528,540 568,983 716,373 722,116 1,097,667 1,196,324 1,257,575 1,299,457 1,341,559 375,551 52%
Total Personnel 2,021,736 2,098,029 2,637,998 2,672,090 3,840,723 4,047,410 4,147,193 4,246,748 4,347,675 1,168,633 44%
Supplies 18,276 13,503 26,120 32,621 45,870 45,870 45,870 45,870 45,870 13,249 41%
Services & Charges
Professional Services 157,623 224,609 281,800 610,163 809,200 809,200 809,200 809,200 809,200 199,037 33%
Printing & Advertising 13,604 7,560 24,000 24,000 23,675 23,675 25,175 23,675 25,675 (325) -1%
Repairs & Maintenance 9,911 12,447 3,100 5,100 3,100 3,100 3,100 3,100 3,100 (2,000) -39%
Education & Training 9,835 4,576 22,000 34,500 30,500 30,500 30,500 30,500 30,500 (4,000) -12%
Travel 24,271 4,502 20,000 20,000 33,762 33,762 33,762 33,762 33,762 13,762 69%
Other Services & Charges 16,116 11,772 26,450 38,450 32,225 26,225 26,225 26,225 26,225 (6,225) -16%
Total Services & Charges 231,360 265,466 377,350 732,213 932,462 926,462 927,962 926,462 928,462 200,249 27%
Operating Expenditures 2,271,372 2,376,999 3,041,468 3,436,924 4,819,055 5,019,742 5,121,025 5,219,080 5,322,007 1,382,131 40%
Interfund
Interfund Allocations 464,363 357,941 652,726 652,726 665,860 587,644 600,232 630,647 617,705 13,134 2%
Interfund Transfers Out - 35,000 50,000 50,000 - - - - - (50,000) -100%
Total Interfund 464,363 392,941 702,726 702,726 665,860 587,644 600,232 630,647 617,705 (36,866) -5%
Total Expenditures 2,735,735 2,769,940 3,744,194 4,139,650 5,484,915 5,607,386 5,721,257 5,849,727 5,939,712 1,345,265 32%
Net Surplus / (Deficit)282,780 603,000 (708,613) (1,104,069) - - - - -
Beginning Cash Balance 729,684 1,012,307 1,629,498 525,429 525,429 525,429 525,429 525,429 Cash Reserves Target
Cash Adjustments (158) 14,191 - - - - - -
Ending Cash Balance 1,012,307 1,629,498 525,429 525,429 525,429 525,429 525,429 525,429
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This fund was established (ordinance 10060-10) to account for the activities of the Department of Community Investment (DCI). DCI's mission is to spur investment in a stronger South Bend by attracting
& retaining growing businesses, connecting residents to economic opportunities, and planning for vibrant neighborhoods.
This fund is mainly supported by interfund transfers from the Local Income Tax Economic Development Fund (#408). Therefore, there is no cash reserve requirement in this fund as it is supported by
interfund transfers and does not need to carry a cash balance. This fund also receives revenue from federal grants and staff contracts. Starting in 2020, the wages and benefits for two Zoning staff are
allocated back to the Building Department (Fund #600). This revenue is represented as an interfund allocation reimbursement transferred from Fund #600.
In 2021, two new positions were added to the Business Development team to support the newly awarded Revolving Loan Fund Grant as part of the Coronavirus Aid, Relief, and Economic Security Act
(CARES Act). These positions will handle all loan applications and processing through closing. The positions are fully funded by grant revenue. Since 2019 there have been transition efforts to consolidate
the Building and Code Enforcement departments, as well as the division of Sustainability, into DCI. In 2022, those consolidation efforts will be finalized and result in a reorganization of staff and reporting
structures. In addition, several new or expanded initiatives will be added to DCI to facilitate the goals of the American Rescue Plan. Within the new structure there are five teams:
- Engagement and Economic Empowerment
- Growth and Opportunity: formerly Business Development
- Neighborhoods: includes South Bend Animal Resource Center, Neighborhood Services & Enforcement (formerly the Department of Code Enforcement), Neighborhood Grants, and Neighborhood Health
and Housing
- Planning: includes Building, Historic Preservation, Planning, and Zoning
- Sustainability
Note: In 2022, the Sustainability Division will be moved from the General Fund (#101) into this fund as it will now be part of the Department of Community Investment.
196
City of South Bend, Indiana 2022 Budget
Fund 212 - Dept of Community Investment Grants
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants 2,030,043 2,392,383 3,150,111 8,785,111 2,832,655 2,712,968 2,712,968 2,712,968 2,712,968 (5,952,456) -68%
Fines, Forfeitures, and Fees 30 121 - 500 - - - - - (500) -100%
Other Income 483,931 186,664 119,687 325,930 119,687 119,687 119,687 119,687 119,687 (206,243) -63%
Total Revenue 2,514,004 2,579,168 3,269,798 9,111,541 2,952,342 2,832,655 2,832,655 2,832,655 2,832,655 (6,159,199) -68%
Expenditures by Type
Professional Services - 40,488 - 259,513 - - - - - (259,513) -100%
Grants & Subsidies 2,555,898 2,529,492 2,755,134 9,162,778 2,832,655 2,832,655 2,832,655 2,832,655 2,832,655 (6,330,123) -69%
Total Expenditures 2,555,898 2,569,980 2,755,134 9,422,291 2,832,655 2,832,655 2,832,655 2,832,655 2,832,655 (6,589,636) -70%
Net Surplus / (Deficit)(41,893) 9,188 514,664 (310,750) 119,687 - - - -
Beginning Cash Balance 347,782 305,248 313,907 3,157 122,844 122,844 122,844 122,844 Cash Reserves Target
Cash Adjustments (641) (528) - - - - - -
Ending Cash Balance 305,248 313,907 3,157 122,844 122,844 122,844 122,844 122,844
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 844 361 572 572 265 223 354 - - (307) -54%
Other Income 84,104 18,442 21,996 21,996 21,996 23,208 24,488 21,180 6,088 - 0%
Total Revenue 84,948 18,803 22,568 22,568 22,261 23,431 24,842 21,180 6,088 (307) -1%
Expenditures by Type
Services & Charges
Debt Service Principal 60,000 40,000 24,000 24,000 24,000 28,000 20,000 284,254 - - 0%
Total Expenditures 60,000 40,000 24,000 24,000 24,000 28,000 20,000 284,254 - - 0%
Net Surplus / (Deficit)24,948 (21,197) (1,432) (1,432) (1,739) (4,569) 4,842 (263,074) 6,088
Beginning Cash Balance 28,919 53,838 32,733 31,301 29,562 24,993 29,835 (233,239) Cash Reserves Target
Cash Adjustments (30) 92 - - - - - -
Ending Cash Balance 53,838 32,733 31,301 29,562 24,993 29,835 (233,239) (227,151)
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Currently, this fund is used for the repayment of an interfund loan from the Local Income Tax-Certified Shares 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 Fund #404 and potentially close this fund rather than following current
amortization schedule which goes out to 2046. Payments in future years will be made as BDC loan collections are received. The BDC loan collections have been remitted at rates less than the current
amortization schedule depicts due to poor portfolio performance and as such may require an amendment to the debt schedule.
No reserve requirement -
Grant fund - spend down to
zero
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.
Special allocations of CDBG and ESG awarded under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) are separate from regular allocations and are accounted for in the COVID-19
Response Fund 264.
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.
Revenue comes from Business Development Corporation (BDC) repayment of Fund 410 miscellaneous revenue used to capitalize BDC loan pool. This fund also receives revenue from interest earned on
the fund's cash balance.
197
City of South Bend, Indiana 2022 Budget
Fund 219 - Unsafe Building
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Fines, Forfeitures, and Fees 263,172 51,581 111,100 111,100 62,900 62,900 62,900 62,900 62,900 (48,200) -43%
Interest Earnings 18,352 7,420 11,932 11,932 7,971 8,369 11,738 14,933 17,355 (3,961) -33%
Other Income 2,298 18 - - - - - - - - -
Interfund Transfers In 681,491 - - - - - - - - - -
Total Revenue 965,314 59,018 123,032 123,032 70,871 71,269 74,638 77,833 80,255 (52,161) -42%
Expenditures by Subdivisions
NEAT Crew 435,893 23,896 - - - - - - - - -
Unsafe Building 156,655 117,855 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Total Expenditures 592,547 141,751 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Expenditures by Type
Personnel
Salaries & Wages 178,355 - - - - - - - - - -
Fringe Benefits 65,378 - - - - - - - - - -
Total Personnel 243,732 - - - - - - - - - -
Supplies 22,623 5,458 - - - - - - - - -
Services & Charges
Professional Services 39,500 27,070 17,500 27,805 23,000 23,000 23,000 23,000 23,000 (4,805) -17%
Repairs & Maintenance 153,241 - - - - - - - - - -
Other Services & Charges 73,977 109,224 96,000 86,000 - - - - - (86,000) -100%
Total Services & Charges 266,718 136,294 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Operating Expenditures 533,073 141,751 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Capital 24,580 - - - - - - - - - -
Interfund Allocations 34,894 - - - - - - - - - -
Total Expenditures 592,547 141,751 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Net Surplus / (Deficit) 372,767 (82,733) 9,532 9,227 47,871 48,269 51,638 54,833 57,255
Beginning Cash Balance 543,230 923,154 832,938 842,165 890,036 938,305 989,943 1,044,776 Cash Reserves Target
Cash Adjustments 7,157 (7,482) - - - - - -
Ending Cash Balance 923,154 832,938 842,165 890,036 938,305 989,943 1,044,776 1,102,031
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 Neighborhoods Division 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.
Note: In 2021, the Department of Code Enforcement was brought under the Department of Community Investment (DCI) and was renamed the Neighborhoods Division. The Unsafe Building Fund is
managed by the Neighborhoods Division which facilitates code enforcement activities.
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.
Budgeted expenditures includes emergency demolitions and expenses associated with monitoring unsafe building concerns.
Starting in 2020, the Neighborhood Enforcement Action Team (NEAT) was moved into the newly established Code Enforcement Fund (#230), resulting in a large decrease in expenditures from 2019 to
2020. This allowed 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.
198
City of South Bend, Indiana 2022 Budget
Fund 221 - Rental Units Regulation
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Fines, Forfeitures, and Fees 7,375 107,800 100,000 100,000 100,000 100,000 100,000 100,000 100,000 - 0%
Interest Earnings 351 573 200 690 200 200 200 200 200 (490) -71%
Interfund Transfers In - 245,626 241,527 241,527 303,923 322,465 334,497 344,144 353,912 62,396 26%
Total Revenue 7,726 353,999 341,727 342,217 404,123 422,665 434,697 444,344 454,112 61,906 18%
Expenditures by Type
Personnel
Salaries & Wages - 119,900 184,228 184,228 236,047 243,326 248,173 253,116 258,160 51,819 28%
Fringe Benefits - 59,277 82,349 82,349 114,076 125,339 132,524 137,228 141,952 31,727 39%
Total Personnel - 179,177 266,577 266,577 350,123 368,665 380,697 390,344 400,112 83,546 31%
Supplies - 332 5,800 5,800 - - - - - (5,800) -100%
Services & Charges
Professional Services - 1,505 55,000 81,850 54,000 54,000 54,000 54,000 54,000 (27,850) -34%
Printing & Advertising - - 4,000 4,000 - - - - - (4,000) -100%
Repairs & Maintenance - - 1,800 1,800 - - - - - (1,800) -100%
Education & Training - - 750 750 - - - - - (750) -100%
Travel - - 800 800 - - - - - (800) -100%
Other Services & Charges - 1,748 7,000 7,000 - - - - - (7,000) -100%
Total Services & Charges - 3,254 69,350 96,200 54,000 54,000 54,000 54,000 54,000 (42,200) -44%
Total Expenditures - 182,762 341,727 368,577 404,123 422,665 434,697 444,344 454,112 35,546 10%
Net Surplus / (Deficit)7,726 171,237 - (26,360) - - - - -
Beginning Cash Balance 10,105 17,823 189,090 162,730 162,730 162,730 162,730 162,730 Cash Reserves Target
Cash Adjustments (9) 31 - - - - - -
Ending Cash Balance 17,823 189,090 162,730 162,730 162,730 162,730 162,730 162,730
Cash Reserves Target - 18,276 36,858 40,412 42,267 43,470 44,434 45,411
Fund Purpose:
RSVP Program:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This budget accounts for the operating costs of the Rental Safety Verification Program (RSVP) | Personnel - The personnel budget includes the wages and benefits for four (4) full-time Code Inspectors
assigned to the program. From 2019 to 2020, two additional Code Inspectors were added to expand the program for a total of four Code Inspectors. | Supplies - The supplies needed for the RSVP
program are minimal and will be paid out of the Code Enforcement Fund (#230) starting in 2022 since many of the supplies are shared within the Neighborhoods Division. | Services - $54,000 is
budgeted for a professional services agreement for temporary housing and security deposits to move tenants if their unit is condemned and the owner doesn't have another unit for the tenant. |
Accounting Changes - Prior to 2020, the Rental Safety Verification Program (RSVP) was budgeted in the Consolidated Building Fund (#600). In 2020, RSVP was moved into this fund in order to better
track its revenue and 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 Neighborhoods Division of the Department of Community Investment (DCI).
10% of Annual expenditures
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.
Note: In 2021, the Department of Code Enforcement was brought under the Department of Community Investment (DCI) and was renamed the Neighborhoods Division. The Rental Units Regulation
Fund is managed by the Neighborhoods Division which facilitates code enforcement activities.
Revenue generation for the Rental Safety Verification Program (RSVP) is 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 Local Income Tax Economic Development 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 Neighborhood Code Enforcement's costs of the
program. However, previous guidelines for landlord registrations will be integrated into RSVP while working with landlords.
199
City of South Bend, Indiana 2022 Budget
Fund 230 - Code Enforcement Fund
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Licenses & Permits - 30,425 31,200 31,200 37,000 37,000 37,000 37,000 37,000 5,800 19%
Charges for Services - 43,360 53,250 53,250 50,300 50,300 50,300 50,300 50,300 (2,950) -6%
Fines, Forfeitures, and Fees - 367,113 304,000 304,000 342,000 342,000 342,000 342,000 342,000 38,000 13%
Interest Earnings - 2,492 - 930 - - - - - (930) -100%
Debt Proceeds - 80,000 - 235,000 385,000 192,000 162,000 223,000 234,000 150,000 64%
Other Income - 15,396 2,725 2,725 500 500 500 500 500 (2,225) -82%
Interfund Allocation Reimb - 76,927 34,708 34,708 - - - - - (34,708) -100%
Interfund Transfers In - 3,619,593 3,573,687 3,573,687 3,950,930 4,086,006 4,239,725 4,347,224 4,451,488 377,243 11%
Total Revenue - 4,235,305 3,999,570 4,235,500 4,765,730 4,707,806 4,831,525 5,000,024 5,115,288 530,230 13%
Expenditures by Activity
Neighborhood Services - 2,498,995 2,972,262 3,291,955 3,644,322 3,632,755 3,681,927 3,831,340 3,925,814 352,367 11%
Animal Resource Center - 934,825 1,001,724 1,033,471 1,121,408 1,075,051 1,149,598 1,168,684 1,189,474 87,937 9%
Total Expenditures - 3,433,820 3,973,986 4,325,425 4,765,730 4,707,806 4,831,525 5,000,024 5,115,288 440,305 10%
Expenditures by Type
Personnel
Salaries & Wages - 1,415,442 1,456,785 1,465,435 1,463,721 1,510,783 1,538,996 1,567,772 1,597,129 (1,714) 0%
Fringe Benefits - 588,698 628,887 630,237 677,513 743,433 785,167 812,508 839,963 47,276 8%
Total Personnel - 2,004,140 2,085,672 2,095,672 2,141,234 2,254,216 2,324,163 2,380,280 2,437,092 45,562 2%
Supplies - 113,969 163,700 158,336 153,450 153,450 153,450 153,450 153,450 (4,886) -3%
Services & Charges
Professional Services - 40,574 110,300 106,001 102,300 102,300 152,300 152,300 152,300 (3,701) -3%
Printing & Advertising - 10,559 24,305 23,592 22,201 22,147 22,123 22,156 22,190 (1,391) -6%
Utilities - 31,984 30,667 36,667 41,389 42,217 43,061 43,922 44,800 4,722 13%
Repairs & Maintenance - 239,861 410,650 433,517 404,900 404,900 404,900 404,900 404,900 (28,617) -7%
Education & Training - 2,933 5,000 7,100 18,900 18,900 18,900 18,900 18,900 11,800 166%
Travel - 3,826 2,400 3,600 16,800 16,800 16,800 16,800 16,800 13,200 367%
Other Services & Charges - 120,664 243,810 248,459 495,160 495,160 495,160 495,160 495,160 246,701 99%
Debt Service Principal - 47,510 124,425 124,425 203,054 198,985 216,693 254,997 288,432 78,629 63%
Debt Service Interest & Fees - 2,954 9,573 9,573 13,726 14,709 14,629 15,557 15,723 4,153 43%
Total Services & Charges - 500,864 961,130 992,933 1,318,430 1,316,118 1,384,566 1,424,692 1,459,205 325,497 33%
Operating Expenditures - 2,618,973 3,210,502 3,246,941 3,613,114 3,723,784 3,862,179 3,958,422 4,049,747 366,173 11%
Capital - - - 315,000 385,000 192,000 162,000 223,000 234,000 70,000 22%
Interfund Allocations - 814,847 763,484 763,484 767,616 792,022 807,346 818,602 831,541 4,132 1%
Total Expenditures - 3,433,820 3,973,986 4,325,425 4,765,730 4,707,806 4,831,525 5,000,024 5,115,288 440,305 10%
Net Surplus / (Deficit)- 801,485 25,584 (89,925) - - - - -
Beginning Cash Balance - - 803,572 713,647 713,647 713,647 713,647 713,647 Cash Reserves Target
Cash Adjustments - 2,088 - - - - - -
Ending Cash Balance - 803,572 713,647 713,647 713,647 713,647 713,647 713,647
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This fund was established in 2020 to account for the activity of the Neighborhoods Division of the Department of Community Investment (DCI). Operating under the Neighborhoods
Division is Neighborhood Code Enforcement (NCE), the South Bend Animal Resource Center (SBARC), and Neighborhood Enforcement Action Team (NEAT). NCE upholds and enforces the
ordinances of the City of South Bend, the Indiana Unsafe Building Law, and the 2000 International Property Maintenance Code. SBARC runs the animal resource center (aka animal shelter) and enforces
animal welfare laws regarding animal cruelty and neglect per City, State, and Federal regulations. NEAT works in tandem with NCE 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.
Note: In 2021, the Department of Code Enforcement was brought under the Department of Community Investment (DCI) and was renamed the Neighborhoods Division.
Neighborhood Code Enforcement collects revenues from fees for environmental clean-ups, processing abandoned vehicles, and ordinance violations. The South Bend Animal Resource Center (SBARC)
collects revenues from fees for animal shelter activities such as adoption fees, pet licenses, pet microchipping, and animal surrender fee. SBARC also collects fines it assesses for animal welfare ordinance
violations. These revenues do not cover the expenditures of these activities. The difference is covered by an interfund transfer from the Local Income Tax Economic Development Fund (#408).
This fund accounts for the administrative costs for the Neighborhoods Division along with operational costs such as repair & maintenance of Code Inspector trucks and vehicles used by the NEAT Crew,
and the operational costs of running the Animal Resource Center (SBARC). | Personnel - The personnel budget includes the wages and benefits for twenty (20) full-time Neighborhood Services employees
and nine (9) full-time Animal Resource Center employees, along with a budget for part-time and seasonal/intern wages. | Supplies - Includes uniforms, small tools & equipment for inspectors, fuel for
inspectors' vehicles, medical/safety supplies, and operating supplies for SBARC such as animal feed and cleaning supplies. | Services - Professional services include environmental testing, Code Hearing
Officer, collection costs, and veterinary services for SBARC. Repair & maintenance includes vehicle R&M for inspectors' vehicles, building R&M for SBARC, and a $225k agreement with the Park
Maintenance Division for mowing of properties cited for grass and weeds. Other services & charges includes $400k for landfill dumping fees for illegal dumps and neighborhood cleanups. Includes four (4)
tire disposal amnesty days for neighborhood dumpster and disposal fees ($90k), and trash/litter campaign monthly per six (6) Council districts cleanup ($200k). | Debt Service - The principal and interest
expense budgeted is for capital lease payments for vehicles. | Capital - See the Five-Year Capital Improvement Plan for details. | Accounting Changes - In 2020, NCE and SBARC were moved from the
Consolidated Building Fund (#600) into this fund. Also in 2020, NEAT was moved from the Unsafe Building Fund (#219) into this fund.
200
City of South Bend, Indiana 2022 Budget
Code Enforcement Historical Budget Summary - Fund 219, 221, 230 & 600
Historical Budget Summary
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Licenses & Permits 34,657 30,425 31,200 31,200 37,000 37,000 37,000 37,000 37,000 5,800 19%
Charges for Services 57,616 43,360 53,250 53,250 50,300 50,300 50,300 50,300 50,300 (2,950) -6%
Fines, Forfeitures, and Fees 549,637 526,493 515,100 515,100 504,900 504,900 504,900 504,900 504,900 (10,200) -2%
Interest Earnings 18,704 10,484 12,132 13,552 8,171 8,569 11,938 15,133 17,555 (5,381) -40%
Debt Proceeds - 80,000 - 235,000 385,000 192,000 162,000 223,000 234,000 150,000 64%
Other Income 12,659 15,414 2,725 2,725 500 500 500 500 500 (2,225) -82%
Interfund Allocation Reimb 73,304 76,927 34,708 34,708 - - - - - (34,708) -100%
Total Revenue 746,577 783,103 649,115 885,535 985,871 793,269 766,638 830,833 844,255 100,336 11%
Expenditures by Fund
Consolidated Bldg Fund (#600) 3,001,390 - - - - - - - - - -
Rental Units Regulation (#221)- 182,762 341,727 368,577 404,123 422,665 434,697 444,344 454,112 35,546 10%
Unsafe Building Fund (#219)592,547 141,751 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Code Enforcement Fund (#230)- 3,433,820 3,973,986 4,325,425 4,765,730 4,707,806 4,831,525 5,000,024 5,115,288 440,305 10%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,807,807 5,192,853 5,153,471 5,289,222 5,467,368 5,592,400 385,046 8%
Expenditures by Activity
Neighborhood Services 2,359,338 2,522,891 2,972,262 3,291,955 3,644,322 3,632,755 3,681,927 3,831,340 3,925,814 352,367 11%
Rental Safety Verification Program 144,603 182,762 341,727 368,577 404,123 422,665 434,697 444,344 454,112 35,546 10%
Unsafe Building 156,655 117,855 113,500 113,805 23,000 23,000 23,000 23,000 23,000 (90,805) -80%
Animal Resource Center 933,341 934,825 1,001,724 1,033,471 1,121,408 1,075,051 1,149,598 1,168,684 1,189,474 87,937 9%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,807,807 5,192,853 5,153,471 5,289,222 5,467,368 5,592,400 385,046 8%
Expenditures by Type
Personnel
Salaries & Wages 1,437,429 1,535,343 1,641,013 1,649,663 1,699,768 1,754,109 1,787,169 1,820,888 1,855,289 50,105 3%
Fringe Benefits 538,583 647,974 711,236 712,586 791,589 868,772 917,691 949,736 981,915 79,003 11%
Total Personnel 1,976,013 2,183,317 2,352,249 2,362,249 2,491,357 2,622,881 2,704,860 2,770,624 2,837,204 129,108 5%
Supplies 108,267 119,758 169,500 164,136 153,450 153,450 153,450 153,450 153,450 (10,686) -7%
Services & Charges
Professional Services 177,400 69,149 182,800 215,656 179,300 179,300 229,300 229,300 229,300 (36,356) -17%
Printing & Advertising 11,255 10,559 28,305 27,592 22,201 22,147 22,123 22,156 22,190 (5,391) -20%
Utilities 34,801 31,984 30,667 36,667 41,389 42,217 43,061 43,922 44,800 4,722 13%
Repairs & Maintenance 233,178 239,861 412,450 435,317 404,900 404,900 404,900 404,900 404,900 (30,417) -7%
Education & Training 6,873 2,933 5,750 7,850 18,900 18,900 18,900 18,900 18,900 11,050 141%
Travel 6,444 3,826 3,200 4,400 16,800 16,800 16,800 16,800 16,800 12,400 282%
Other Services & Charges 177,849 231,636 346,810 341,459 495,160 495,160 495,160 495,160 495,160 153,701 45%
Debt Service Principal 80,098 47,510 124,425 124,425 203,054 198,985 216,693 254,997 288,432 78,629 63%
Debt Service Interest & Fees 6,144 2,954 9,573 9,573 13,726 14,709 14,629 15,557 15,723 4,153 43%
Total Services & Charges 734,043 640,411 1,143,980 1,202,938 1,395,430 1,393,118 1,461,566 1,501,692 1,536,205 192,492 16%
Operating Expenditures 2,818,322 2,943,486 3,665,729 3,729,323 4,040,237 4,169,449 4,319,876 4,425,766 4,526,859 310,914 8%
Capital 56,567 - - 315,000 385,000 192,000 162,000 223,000 234,000 70,000 22%
Interfund
Interfund Allocations 719,048 814,847 763,484 763,484 767,616 792,022 807,346 818,602 831,541 4,132 1%
Total Interfund 719,048 814,847 763,484 763,484 767,616 792,022 807,346 818,602 831,541 4,132 1%
Total Expenditures 3,593,937 3,758,333 4,429,213 4,807,807 5,192,853 5,153,471 5,289,222 5,467,368 5,592,400 385,046 8%
Required Operating Subsidy (2,847,360) (2,975,231) (3,780,098) (3,922,272) (4,206,982) (4,360,202) (4,522,584) (4,636,535) (4,748,145)
Division Purpose:
Explanation of Expenditures and Significant Changes/Variances:
In 2021, the Department of Code Enforcement was brought under the Department of Community Investment (DCI) and was renamed the Neighborhoods Division. Operating under the Neighborhoods
Division is Neighborhood Code Enforcement (NCE), South Bend Animal Resource Center (SBARC), Neighborhood Enforcement Action Team (NEAT), and Rental Unit Inspection.
Neighborhood Code Enforcement (NCE) ensures 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. NCE 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.
South Bend Animal Resource Center (SBARC) 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.
Neighborhood Enforcement Action Team (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. These clean ups consist of illegal dumping of household items, tires, building materials, appliances, and any other form of litter and debris.
Rental Unit Inspection team 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.
Operational expenditures for the Neighborhoods Division are tracked in several different funds, each with a separate purpose. See individual fund summaries for funds #219, #221, and #230 for more
detail. Donations for the South Bend Animal Resource Center (SBARC) are tracked in the Gift/Donation/Bequest Fund (#217).
In 2020, the Neighborhood Code Enforcement division and South Bend Animal Resource Center division were moved from the Consolidated Building Fund (#600) into the newly created Code
Enforcement Fund (#230). Also in 2020, the Neighborhood Enforcement Action Team (NEAT) division was moved from the Unsafe Building Fund (#219) into the Code Enforcement Fund (#230).
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City of South Bend, Indiana 2022 Budget
Fund 600 - Consolidated Building Fund
Fund Type Enterprise Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Building Department
Licenses & Permits 1,646,044 1,304,739 1,772,552 1,771,452 1,585,100 1,616,520 1,648,568 1,681,258 1,714,601 (186,352) -11%
Fines, Forfeitures, and Fees - 1,140 - 2,054 2,000 2,000 2,000 2,000 2,000 (54) -3%
Interest Earnings 54,618 17,782 30,280 12,194 16,284 13,553 14,574 13,313 9,798 4,090 34%
Other Income 6,317 422 - 741 - - - - - (741) -100%
Total Building Department 1,706,979 1,324,083 1,802,832 1,786,441 1,603,384 1,632,073 1,665,142 1,696,571 1,726,399 (183,057) -10%
Total Code Enforcement 2,983,937 - - - - - - - - - -
Total Fund Revenue 4,690,916 1,324,083 1,802,832 1,786,441 1,603,384 1,632,073 1,665,142 1,696,571 1,726,399 (183,057) -10%
Expenditures
Building Department
Personnel
Salaries & Wages 716,916 763,648 828,457 802,915 870,751 897,293 915,540 934,151 953,136 67,836 8%
Fringe Benefits 273,508 305,840 316,605 342,147 392,308 428,908 452,429 468,022 483,685 50,161 15%
Total Personnel 990,425 1,069,488 1,145,062 1,145,062 1,263,059 1,326,201 1,367,969 1,402,173 1,436,821 117,997 10%
Supplies 14,307 14,538 16,361 16,361 19,861 17,806 18,062 18,323 18,589 3,500 21%
Services & Charges
Professional Services - 2,411 8,000 3,000 8,000 8,000 8,000 8,000 8,000 5,000 167%
Printing & Advertising 3,809 336 4,763 4,763 4,200 4,200 4,200 4,200 4,200 (563) -12%
Repairs & Maintenance 18,871 14,257 25,000 31,500 15,000 15,000 15,000 15,000 15,000 (16,500) -52%
Education & Training 2,859 2,429 3,500 2,000 6,000 6,000 6,000 6,000 6,000 4,000 200%
Travel 684 - 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Other Services & Charges 3,948 11,039 17,015 27,465 35,310 35,365 35,421 35,478 35,536 7,845 29%
Debt Service Principal 46,342 41,198 43,021 43,021 23,594 4,674 - - - (19,427) -45%
Debt Service Interest & Fees 3,141 2,184 1,358 1,358 567 70 - - - (791) -58%
Interfund Allocations 410,966 328,799 339,938 339,938 665,210 449,335 454,813 459,000 465,566 325,272 96%
Total Services & Charges 490,621 402,653 448,595 459,045 763,881 528,644 529,434 533,678 540,302 304,836 66%
Total Capital - - - 49,478 - 40,000 40,000 40,000 40,000 (49,478) -100%
Total Building Department 1,495,352 1,486,678 1,610,018 1,669,946 2,046,801 1,912,651 1,955,465 1,994,174 2,035,712 376,855 23%
Total Code Enforcement 3,001,390 - - - - - - - - - -
Total Fund Expenditures 4,496,742 1,486,678 1,610,018 1,669,946 2,046,801 1,912,651 1,955,465 1,994,174 2,035,712 376,855 23%
Net Surplus / (Deficit)
Building Department 211,627 (162,595) 192,814 116,495 (443,417) (280,578) (290,323) (297,603) (309,313)
Code Enforcement (17,453) - - - - - - - -
Fund Net Surplus/(Deficit)194,174 (162,595) 192,814 116,495 (443,417) (280,578) (290,323) (297,603) (309,313)
Beginning Cash Balance 2,092,204 2,285,733 2,127,056 2,243,551 1,800,134 1,519,556 1,229,233 931,630 Cash Reserves Target
Cash Adjustments (645) 3,918 - - - - - -
Ending Cash Balance 2,285,733 2,127,056 2,243,551 1,800,134 1,519,556 1,229,233 931,630 622,317
Cash Reserves Target 1,124,185 371,670 417,487 511,700 478,163 488,866 498,544 508,928
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
25% of Annual expenditures
This fund was established (ordinance 8412-93) to receive monies and fees to pay expenses related to the operation of the St Joseph County/South Bend Building Department. The fund is operated in
accordance with the interlocal agreement between St Joseph County and the City of South Bend executed December 31, 1991 as amended.
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.
Note: From 2019 through 2021, the Building Department has transitioned to a team within the Department of Community Investment (DCI). In 2022, that transition is complete and Building is now
part of the DCI Planning team.
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. Prior to the COVID-19 pandemic, revenue was anticipated to increase based on trends. Due to the unknown nature of economic impacts of COVID-19, permit revenue is budgeted at 2021
anticipated actual levels.
This fund accounts for the operational costs of running the Building Department. | Personnel - The personnel budget includes the wages and benefits for sixteen (16) full-time employees. | Supplies -
Includes fuel for inspectors' vehicles and office supplies. | Services - Repair & maintenance includes vehicle R&M for inspectors' vehicles. | Debt Service - The principal and interest expense budgeted
is for capital lease payments for vehicles. | Capital - Forecasted to purchase one new vehicle per year starting in 2023 in order to replace aging fleet. | Interfund Allocations - In 2022, it is anticipated
that a new permitting system will be sourced and implemented, resulting in a planned spend down of cash reserves. The implementation and software costs for the new permitting system are budgeted in
the IT Department's budget (Fund #279) and allocated back to this fund through the IT interfund allocation. | Accounting Changes - In 2014, Code Enforcement’s budget was moved from the
General Fund (#101) to this fund. In 2020, Code Enforcement’s budget was moved out of this fund with the Neighborhood Code Enforcement division and South Bend Animal Resource Center
division moved to the newly created Code Enforcement Fund (#230) and the Rental Safety Verification Program (RSVP) moved to the Rental Units Regulation Fund (#221).
202
City of South Bend, Indiana 2022 Budget
Fund 754 - Industrial Revolving Fund
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - - 699,000 7,689,000 - - - - - (7,689,000) -100%
Other Income 293,958 266,643 244,000 224,000 172,000 172,000 172,000 172,000 172,000 (52,000) -23%
Interest Earnings - - - 20,001 2,000 2,000 2,000 2,000 2,000 (18,001) -90%
Total Revenue 293,958 266,643 943,000 7,933,001 174,000 174,000 174,000 174,000 174,000 (7,759,001) -98%
Expenditures by Type
Professional Services 95,223 88,742 429,262 468,262 455,982 119,536 121,327 123,154 125,017 (12,280) -3%
Grants & Subsidies - - - 6,990,000 - - - - - (6,990,000) -100%
Other Services & Charges 24,218 15,285 69,298 30,298 26,298 15,000 15,000 15,000 15,000 (4,000) -13%
Total Expenditures 119,441 104,026 498,560 7,488,560 482,280 134,536 136,327 138,154 140,017 (7,006,280) -94%
Net Surplus / (Deficit) 174,517 162,616 444,440 444,441 (308,280) 39,464 37,673 35,846 33,983
Beginning Cash Balance 1,632,491 2,078,333 2,406,914 2,851,355 2,543,075 2,582,539 2,620,212 2,656,058 Cash Reserves Target
Cash Adjustments 271,325 165,965 - - - - - -
Ending Cash Balance 2,078,333 2,406,914 2,851,355 2,543,075 2,582,539 2,620,212 2,656,058 2,690,041
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 756 - 2015 Smart Streets Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 4,629 869 3,000 3,000 1,000 1,000 1,000 1,000 1,000 (2,000) -67%
Interfund Transfers In 1,715,500 1,716,000 1,716,500 1,716,500 1,715,000 1,713,000 1,712,500 1,713,500 1,713,500 (1,500) 0%
Total Revenue 1,720,129 1,716,869 1,719,500 1,719,500 1,716,000 1,714,000 1,713,500 1,714,500 1,714,500 (3,500) 0%
Expenditures by Type
Debt Service Principal 970,000 1,000,000 1,030,000 1,030,000 1,060,000 1,090,000 1,120,000 1,160,000 1,190,000 30,000 3%
Debt Service Interest & Fees 742,019 712,694 682,819 682,819 651,694 619,669 586,785 552,844 517,819 (31,125) -5%
Total Expenditures 1,712,019 1,712,694 1,712,819 1,712,819 1,711,694 1,709,669 1,706,785 1,712,844 1,707,819 (1,125) 0%
Net Surplus / (Deficit) 8,111 4,175 6,681 6,681 4,306 4,331 6,715 1,656 6,681
Beginning Cash Balance 1,726,790 1,734,901 1,739,076 1,745,757 1,750,063 1,754,394 1,761,109 1,762,765 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 1,734,901 1,739,076 1,745,757 1,750,063 1,754,394 1,761,109 1,762,765 1,769,446
Cash Reserves Target 1,734,901 1,739,076 1,745,757 1,750,063 1,754,394 1,761,109 1,762,765 1,769,446
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The River West TIF Fund (#324) transfers money into this fund semi-annually to cover debt service payments. The bonds are to be repaid over 21 years, with the final payment 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 capital proceeds were fully expended in 2019.
No City reserve
requirement; there are
program requirements
100% cash reserves per
bond covenants
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. 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. In 2021and 2022, revenue will be
received from the new Revolving Loan Fund (RLF II) reimbursements as grant funds are administered and spent.
In 2020, the City was awarded a $6.9 million Revolving Loan Fund (RLF II) grant as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This grant will run through July 2022.
Expenditures are for legal services and administrative & program fees.
Starting in 2021, expenditures related to the new Revolving Loan Fund (RLF II), which was awarded in 2020 by the Economic Development Administration (EDA) as part of the CARES Act, will
include staff expenses, marketing, loan processing and various professional and miscellaneous expenses to administer the grant. All expenses are anticipated to be reimbursed by the grant.
This fund accounts for the bi-annual principal and interest payments to bondholders for the 2015 Smart Streets Bond. It also accounts for the related debt service reserve cash balance held at trustee
bank. The bonds were closed on April 9, 2015 and the par amount was $25 million.
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the River West TIF Fund (#324). This fund also receives revenue from
interest earned on the cash balance at the trustee bank.
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City of South Bend, Indiana 2022 Budget
Fund 759 - 2017 Eddy Street Commons Bond Capital
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 65 306,537 - 1 - - - - - (1) -100%
Total Revenue 65 306,537 - 1 - - - - - (1) -100%
Expenditures by Type
Capital 4,602,119 3,328,966 - 25,681 - - - - - (25,681) -100%
Total Expenditures 4,602,119 3,328,966 - 25,681 - - - - - (25,681) -100%
Net Surplus / (Deficit)(4,602,054) (3,022,429) - (25,680) - - - - -
Beginning Cash Balance 7,650,244 3,048,190 25,762 81 81 81 81 81 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 3,048,190 25,762 81 81 81 81 81 81
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 760 - 2017 Eddy Street Commons Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 8,792 1,623 6,000 6,000 1,750 1,750 1,750 1,750 1,750 (4,250) -71%
Interfund Transfers In 1,298,125 1,390,625 1,710,875 1,915,979 1,926,375 1,929,875 1,941,375 1,955,125 1,951,250 10,396 1%
Total Revenue 1,306,917 1,392,248 1,716,875 1,921,979 1,928,125 1,931,625 1,943,125 1,956,875 1,953,000 6,146 0%
Expenditures by Type
Debt Service Principal 50,000 145,000 475,000 475,000 720,000 760,000 810,000 865,000 905,000 245,000 52%
Debt Service Interest & Fees 1,248,125 1,245,625 1,235,875 1,235,875 1,206,375 1,169,875 1,131,375 1,090,125 1,046,250 (29,500) -2%
Total Expenditures 1,298,125 1,390,625 1,710,875 1,710,875 1,926,375 1,929,875 1,941,375 1,955,125 1,951,250 215,500 13%
Net Surplus / (Deficit) 8,792 1,623 6,000 211,104 1,750 1,750 1,750 1,750 1,750
Beginning Cash Balance 3,452,908 3,461,700 3,463,323 3,674,427 3,676,177 3,677,927 3,679,677 3,681,427 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 3,461,700 3,463,323 3,674,427 3,676,177 3,677,927 3,679,677 3,681,427 3,683,177
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:
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the North East Residential Area TIF Fund (#436). This fund also receives
revenue from interest earned on the cash balance at the trustee bank.
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
This fund accounts for the expenditures of the bond proceeds from the 2017 Eddy Street Commons Phase II Bond. 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.
In July 2007, the South Bend Common Council unanimously approved the rezoning of 25 acres of vacant land south of Notre Dame for the nearly $200 million Eddy Street Commons project. Phase I -
As part of the Phase I development deal, Kite Realty Group agreed to invest $161.9 million while South Bend city officials agreed to invest $36.7 million to help with, among other costs, a parking garage
and street and utility upgrades. Phase I included retail/restaurant/office space, apartment units, condo units, townhomes, a 1,276-vehicle multi-level parking garage, a Fairfield Inn & Suites and an
Embassy Suites. Phase II - Designed with input from the University, City of South Bend and nearby home and business owners, Phase II consists of five main buildings: two graduate-style apartment
buildings and a new Robinson Community Learning Center on the east side of Eddy Street and two market-rate apartment buildings on the west side of Eddy Street. A stand-alone grocery store is
proposed for the southwest corner of Howard and Indiana 23, where the Robinson Center now sits. The Robinson Center, an off-campus educational initiative of the University, will move to a new one-
story, 13,000-square-foot building across the street. Phase II is a joint effort between the university and Kite Realty.
$2,500,000 minimum
This fund accounts for the semi-annual payment of debt service principal and interest to the bondholders of the 2017 Eddy Street Commons Phase II Bonds. The bonds were closed on August 14, 2017
and the par amount was $25 million. This fund will hold a minimum of $2.5 million in cash reserves per the 2017 Eddy Street Commons bond covenant. In December 2018, an additional $945,000 was
added to the debt service reserve. In March 2021, an additional $205,104 was added to the debt service reserve.
204
City of South Bend, Indiana 2022 Budget
INTERNAL SERVICE FUNDS
205
City of South Bend, Indiana 2022 Budget
Fund 222 - Central Services
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Licenses & Permits 3,320 2,511 2,700 2,700 2,300 2,300 2,000 1,950 1,950 (400) -15%
Charges for Services 7,496,447 6,882,174 8,605,703 8,605,703 8,636,001 8,722,359 8,809,579 8,897,671 8,986,646 30,298 0%
Interest Earnings 22,362 10,210 15,762 15,762 11,090 10,171 11,643 11,597 9,525 (4,672) -30%
Other Income 5,417,866 84,210 72,000 72,000 69,000 69,000 69,500 69,500 69,500 (3,000) -4%
Interfund Allocation Reimb 610,726 122,143 129,585 129,585 160,000 160,000 162,000 165,000 165,000 30,415 23%
Total Revenue 13,550,721 7,101,248 8,825,750 8,825,750 8,878,391 8,963,830 9,054,722 9,145,718 9,232,621 52,641 1%
Expenditures by Division
Equipment Services 7,000,441 6,718,248 8,212,671 8,162,259 7,943,058 8,231,249 8,368,570 8,487,813 8,616,744 (219,201) -3%
Central Stores 284,301 26 - - - - - - - - -
Print Shop 160,886 13,844 3,340 3,340 - - - - - (3,340) -100%
Radio Shop 230,894 229,304 268,978 268,992 283,073 294,320 303,223 310,737 318,690 14,081 5%
Building Maintenance 177,588 180,749 206,275 208,275 221,091 230,481 239,467 245,220 252,443 12,816 6%
Facilities Management 120,439 101,697 157,031 157,031 181,838 143,104 146,343 148,970 151,770 24,807 16%
Central Services Capital - - - 56,000 190,000 162,660 155,481 123,530 99,505 134,000 239%
Utilities & Services 4,950,465 - - - - - - - - - -
Sustainability 6,002 - - - - - - - - - -
Total Expenditures 12,931,016 7,243,869 8,848,295 8,855,897 8,819,060 9,061,814 9,213,084 9,316,270 9,439,152 (36,837) 0%
Expenditures by Type
Personnel
Salaries & Wages 1,920,693 1,795,351 2,079,577 1,994,370 2,125,646 2,259,624 2,301,253 2,343,716 2,387,033 131,276 7%
Fringe Benefits 731,886 780,402 892,827 894,034 982,988 1,080,938 1,136,841 1,173,910 1,211,156 88,954 10%
Total Personnel 2,652,580 2,575,754 2,972,404 2,888,404 3,108,634 3,340,562 3,438,094 3,517,626 3,598,189 220,230 8%
Supplies 4,515,181 3,998,396 4,923,729 4,931,788 4,594,490 4,642,054 4,691,742 4,739,561 4,788,969 (337,298) -7%
Services & Charges
Professional Services 8,439 7,777 8,500 12,298 38,825 74,675 46,910 19,000 28,000 26,527 216%
Printing & Advertising 715 863 4,642 1,242 4,650 5,100 5,600 5,800 5,800 3,408 274%
Utilities 63,160 53,701 64,468 66,968 64,468 65,873 67,341 68,831 70,294 (2,500) -4%
Repairs & Maintenance 56,339 54,985 51,900 129,975 148,575 136,885 115,671 133,130 141,605 18,600 14%
Education & Training 4,603 9,389 12,050 10,375 12,050 12,050 12,050 12,050 12,800 1,675 16%
Travel 481 - 1,850 1,850 1,850 1,850 2,350 2,350 2,350 - 0%
Grants & Subsidies 2,434 - - - - - - - - - -
Other Services & Charges 13,329 13,132 16,950 17,695 16,850 18,100 19,350 19,950 20,200 (845) -5%
Debt Service Principal 14,248 15,596 3,303 3,303 8,069 8,254 4,198 - - 4,766 144%
Debt Service Interest & Fees 1,029 463 37 37 423 238 48 - - 386 1043%
Total Services & Charges 164,777 155,905 163,700 243,743 295,760 323,025 273,518 261,111 281,049 52,017 21%
Operating Expenditures 7,332,538 6,730,055 8,059,833 8,063,935 7,998,884 8,305,641 8,403,354 8,518,298 8,668,207 (65,051) -1%
Capital - - - 3,500 63,000 15,000 60,000 40,000 - 59,500 1700%
Interfund
Interfund Allocations 648,014 306,521 683,462 683,462 757,176 741,173 749,730 757,972 770,945 73,714 11%
Interfund Transfers Out - 207,293 105,000 105,000 - - - - - (105,000) -100%
Utilities Allocated 4,950,465 - - - - - - - - - -
Total Interfund 5,598,479 513,814 788,462 788,462 757,176 741,173 749,730 757,972 770,945 (31,286) -4%
Total Expenditures 12,931,016 7,243,869 8,848,295 8,855,897 8,819,060 9,061,814 9,213,084 9,316,270 9,439,152 (36,837) 0%
Net Surplus / (Deficit) 619,705 (142,621) (22,545) (30,147) 59,331 (97,984) (158,362) (170,552) (206,531)
Beginning Cash Balance 1,003,425 1,455,158 1,209,079 1,178,932 1,238,263 1,140,279 981,916 811,364 Cash Reserves Target
Cash Adjustments (167,972) (103,458) - - - - - -
Ending Cash Balance 1,455,158 1,209,079 1,178,932 1,238,263 1,140,279 981,916 811,364 604,834
Cash Reserves Target 798,055 724,387 885,590 881,906 906,181 921,308 931,627 943,915
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
10% of Annual expenditures
This fund was established to track 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.
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 work order 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 interfund allocation. | This fund also receives
revenue from interest earned on the fund's cash balance.
Operational expenditures include those incurred in operating the wastewater treatment plant, maintaining the City's sewer system, and operating the Organic Resources facility which processes leaves,
brush, wood and other yard waste. | Personnel - The personnel budget includes the wages and benefits for 38 full-time employees, and $26k for part-time and seasonal wages. | Supplies - Includes the
costs of inventory parts that are used for the repair and maintenance of vehicles and equipment for City departments and external customers. Inventory also includes gasoline purchased for use by City
departments, which is then charged back to the departments based on usage. General supplies for Central Services includes cleaning supplies, small tools & equipment, building maintenance supplies,
uniforms, safety supplies, and office supplies. | Services - The repair & maintenance budget includes the cost of R&M for equipment, such as fuel pumps, and general building maintenance for the
Central Services' garages. The utilities budget includes the costs of electric, natural gas, and water for the garages.| Debt Service - The principal and interest expense budgeted is for capital lease
payments for a forklift purchased in 2019, be fully paid off in 2024. | Capital - See the Five-Year Capital Improvement Plan for details. Prior to 2022, Central Services' capital expenditures were tracked
in the Central Services Capital Fund (#224). However, the capital fund did not have any source of revenue other than the interfund transfers it received from this fund. Therefore, Central Services' capital
expenditures will be accounted for in this fund starting in 2022. | Accounting Changes - Prior to 2020, the Central Services Fund (#222) paid for all of the City's utilities and allocated it back to
departments. Starting in 2020, the allocation was discontinued and the expenses are charged directly to departments.
206
City of South Bend, Indiana 2022 Budget
Fund 224 - Central Services Capital
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 3,218 50 50 50 - - - - - (50) -100%
Other Income - 7,268 - - - - - - - - -
Interfund Transfers In - 207,293 105,000 105,000 - - - - - (105,000) -100%
Total Revenue 3,218 214,611 105,050 105,050 - - - - - (105,050) -100%
Expenditures by Type
Supplies 4,718 5,501 - - - - - - - - -
Services & Charges
Repairs & Maintenance 63,060 15,267 25,000 34,824 - - - - - (34,824) -100%
Debt Service Principal 3,881 - 7,888 7,888 - - - - - (7,888) -100%
Debt Service Interest & Fees 365 - 603 603 - - - - - (603) -100%
Total Services & Charges 67,305 15,267 33,491 43,315 - - - - - (43,315) -100%
Capital 77,795 189,582 68,500 84,897 - - - - - (84,897) -100%
Total Expenditures 149,818 210,349 101,991 128,212 - - - - - (128,212) -100%
Net Surplus / (Deficit)(146,601) 4,262 3,059 (23,162) - - - - -
Beginning Cash Balance 168,196 21,921 26,221 - - - - - Cash Reserves Target
Cash Adjustments 326 38 (3,059) - - - - -
Ending Cash Balance 21,921 26,221 - - - - - -
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 (ordinance 10339-14) to account for the capital expenditures of the Central Services Division.
This fund received transfers from the Central Services Operating Fund (#222) to cover expenditures as needed.
Historically, this fund accounted for the annual maintenance of the CNG stations and radio tower inspections and the debt service principal and interest budget is for the capital lease payments.
However, this fund did not have any source of revenue other than the interfund transfers. Therefore, Central Services' capital expenditures will be accounted for in the Central Services Operating Fund
(#222) starting in 2022 and this fund will be discontinued.
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City of South Bend, Indiana 2022 Budget
Fund 226 - Liability Insurance
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 117,720 54,492 47,685 36,491 31,847 20,114 15,775 5,989 400 (4,644) -13%
Other Income 989,555 1,626,433 2,000 79,555 2,000 2,000 2,000 2,000 2,000 (77,555) -97%
Interfund Allocation Reimb 3,944,597 2,914,500 3,265,000 3,265,000 3,365,000 3,398,651 3,432,639 3,466,966 3,501,637 100,000 3%
Interfund Transfers In - 49,087 - - - - - - - - -
Total Revenue 5,051,872 4,644,513 3,314,685 3,381,046 3,398,847 3,420,765 3,450,414 3,474,955 3,504,037 17,801 1%
Expenditures by Activity
Safety/Risk Management 232,240 151,479 63,924 67,374 - - - - - (67,374) -100%
Business Insurance 677,290 761,414 895,000 1,190,900 1,230,000 1,230,000 1,240,100 1,250,301 1,260,604 39,100 3%
Liability Coverage 742,777 622,434 1,865,000 1,989,041 1,865,000 1,865,000 1,865,000 1,865,000 1,365,000 (124,041) -6%
Worker's Compensation 1,479,416 1,211,453 1,267,000 1,794,647 1,268,000 1,269,000 1,270,000 1,271,000 1,272,000 (526,647) -29%
Catastrophic Events 650,224 910,806 - 130,321 - - - - - (130,321) -100%
Total Expenditures 3,781,947 3,657,587 4,090,924 5,172,282 4,363,000 4,364,000 4,375,100 4,386,301 3,897,604 (809,282) -16%
Expenditures by Type
Personnel
Salaries & Wages 152,168 116,402 - - - - - - - - -
Fringe Benefits 61,226 46,090 - - - - - - - - -
Other Personnel Costs 33,353 17,333 42,000 48,753 42,000 42,000 42,000 42,000 42,000 (6,753) -14%
Total Personnel 246,747 179,825 42,000 48,753 42,000 42,000 42,000 42,000 42,000 (6,753) -14%
Supplies 51,453 1,988 9,000 9,000 - - - - - (9,000) -100%
Services & Charges
Professional Services 521,468 420,313 990,000 741,835 1,001,000 992,000 993,000 994,000 995,000 259,165 35%
Repairs & Maintenance 31,110 2,119 - 905,850 - - - - - (905,850) -100%
Insurance 2,010,853 1,840,034 1,845,000 2,655,000 2,170,000 2,180,000 2,190,100 2,200,301 2,210,604 (485,000) -18%
Education & Training 29,927 6,285 30,000 27,000 - - - - - (27,000) -100%
Travel 3,245 356 3,000 2,915 - - - - - (2,915) -100%
Other Services & Charges 169,766 218,415 1,150,300 629,985 1,150,000 1,150,000 1,150,000 1,150,000 650,000 520,015 83%
Total Services & Charges 2,766,368 2,487,522 4,018,300 4,962,585 4,321,000 4,322,000 4,333,100 4,344,301 3,855,604 (641,585) -13%
Operating Expenditures 3,064,568 2,669,334 4,069,300 5,020,338 4,363,000 4,364,000 4,375,100 4,386,301 3,897,604 (657,338) -13%
Capital 572,758 910,806 - 130,321 - - - - - (130,321) -100%
Interfund Allocations 144,621 77,446 21,624 21,624 - - - - - (21,624) -100%
Total Expenditures 3,781,947 3,657,587 4,090,924 5,172,282 4,363,000 4,364,000 4,375,100 4,386,301 3,897,604 (809,282) -16%
Net Surplus / (Deficit) 1,269,925 986,926 (776,239) (1,791,236) (964,153) (943,235) (924,686) (911,346) (393,567)
Beginning Cash Balance 3,696,778 4,961,426 5,956,858 4,165,621 3,201,468 2,258,233 1,333,547 422,201 Cash Reserves Target
Cash Adjustments (5,277) 8,506 - - - - - -
Ending Cash Balance 4,961,426 5,956,858 4,165,621 3,201,468 2,258,233 1,333,547 422,201 28,634
Cash Reserves Target 1,890,973 1,828,793 2,586,141 2,181,500 2,182,000 2,187,550 2,193,151 1,948,802
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
50% of Annual expenditures
This fund receives revenue from a fixed cost interfund allocation charged to other City funds. The amount charged to each fund is determined during the annual budget process. Various methodologies
are used to effectively and fairly allocate costs. Liability and worker's compensation costs are allocated based on two-year claims history for each department. Business insurance costs are allocated based
on net book value of departments' capital assets (per the City's Annual Comprehensive Financial Report). When this fund has sufficient reserves, allocations to departments may decrease.
Reimbursements from insurance claims 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 identified. There is also a considerable amount of proactive training which happens throughout the City in an effort to stop any workplace injuries.
Capital expenditures in 2019 and 2020 were for repairs to City facilities and replacement of equipment related to 2018 flood damage.
In 2021, all personnel costs previously budgeted in this fund were moved to the General Fund (#101).
-- One full-time Paralegal position was transferred to the Legal Department's budget. This position is under the Legal Department but was historically budgeted in this fund because the position focuses
on liability and workers' comp related matters.
-- In 2020, there were two full-time positions budgeted for the Safety & Risk division. During 2020, one position was eliminated due to attrition. In 2021, the remaining position was transferred to
Human Resources. The Safety & Risk division's supplies and services budget will be fully transferred to Human Resources in 2022.
This fund was established in 1979 when the Common Council determined that the City should become self-insured for liability insurance (ordinance 6657-79). The purpose of this fund is to set aside
monies, assessed on all operations and departments of the City, for the payment of any premium for outside coverage, claims arising from retained risk and all incidental costs associated with any claims
including, but not limited to, investigative and legal fees. Currently, this fund handles operations relating to business insurance and claims--property, liability, workers compensation, etc. This fund is
managed by the Department of Administration & Finance.
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City of South Bend, Indiana 2022 Budget
Fund 279 - IT / Innovation / 311 Call Center
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 92,585 111,796 - 47,379 - - - - - (47,379) -100%
Interest Earnings 67,048 21,431 5,000 12,200 5,000 5,000 5,000 5,000 5,000 (7,200) -59%
Debt Proceeds - - - 900,928 - - - - - (900,928) -100%
Donations - - - 15,000 - - - - - (15,000) -100%
Other Income 66,798 53,757 77,647 111,496 64,525 70,243 71,696 71,649 72,610 (46,971) -42%
Interfund Allocation Reimb 7,991,331 6,656,930 9,129,846 9,129,846 9,620,204 9,448,953 9,532,755 9,723,119 9,584,964 490,358 5%
Total Revenue 8,217,762 6,843,915 9,212,493 10,216,849 9,689,729 9,524,196 9,609,451 9,799,768 9,662,574 (527,120) -5%
Expenditures by Division
311 Call Center 519,646 551,515 578,572 593,663 683,948 709,753 730,012 746,473 763,145 90,285 15%
Information Technology 7,348,706 7,324,325 8,618,830 10,514,038 9,015,101 8,809,443 8,874,439 9,048,295 8,894,429 (1,498,937) -14%
Total Expenditures 7,868,352 7,875,840 9,197,402 11,107,701 9,699,049 9,519,196 9,604,451 9,794,768 9,657,574 (1,408,652) -13%
Expenditures by Type
Personnel
Salaries & Wages 1,689,240 1,844,342 1,996,316 1,998,516 2,170,830 2,213,321 2,256,668 2,300,871 2,345,967 172,314 9%
Fringe Benefits 569,382 708,812 752,106 764,006 874,276 945,196 993,561 1,026,093 1,058,795 110,270 14%
Total Personnel 2,258,622 2,553,154 2,748,422 2,762,522 3,045,106 3,158,517 3,250,229 3,326,964 3,404,762 282,584 10%
Supplies 169,850 130,511 420,750 874,507 193,850 116,750 116,750 116,750 116,750 (680,657) -78%
Services & Charges
Professional Services 1,065,128 1,058,605 705,800 1,636,524 410,500 615,500 615,500 615,500 615,500 (1,226,024) -75%
Printing & Advertising 5,181 1,005 5,150 7,150 5,150 5,150 5,150 5,150 5,150 (2,000) -28%
Repairs & Maintenance 2,975,430 3,021,127 4,043,305 4,375,752 4,635,738 4,216,286 4,270,517 4,451,711 4,595,897 259,986 6%
Education & Training 22,957 9,162 57,900 62,207 57,900 57,900 57,900 57,900 57,900 (4,307) -7%
Travel 32,456 7,385 27,110 26,426 27,110 27,110 27,110 27,110 27,110 684 3%
Other Services & Charges 287,902 422,383 293,824 304,606 193,824 193,824 193,824 193,824 193,824 (110,782) -36%
Debt Service Principal 391,117 606,922 817,277 1,006,757 1,063,402 1,068,075 1,013,830 950,243 595,000 56,645 6%
Debt Service Interest & Fees 52,924 59,675 76,973 50,359 65,816 59,424 52,974 48,942 45,000 15,457 31%
Total Services & Charges 4,833,095 5,186,263 6,027,339 7,469,782 6,459,440 6,243,269 6,236,805 6,350,380 6,135,381 (1,010,342) -14%
Operating Expenditures 7,261,567 7,869,929 9,196,511 11,106,810 9,698,396 9,518,536 9,603,784 9,794,094 9,656,893 (1,408,414) -13%
Interfund
Interfund Allocations 6,785 5,911 891 891 653 660 667 674 681 (238) -27%
Interfund Transfers Out 600,000 - - - - - - - - - -
Total Interfund 606,785 5,911 891 891 653 660 667 674 681 (238) -27%
Total Expenditures 7,868,352 7,875,840 9,197,402 11,107,701 9,699,049 9,519,196 9,604,451 9,794,768 9,657,574 (1,408,652) -13%
Net Surplus / (Deficit)349,410 (1,031,925) 15,091 (890,852) (9,320) 5,000 5,000 5,000 5,000
Beginning Cash Balance 2,758,297 3,108,342 2,125,192 1,234,340 1,225,020 1,230,020 1,235,020 1,240,020 Cash Reserves Target
Cash Adjustments 636 48,775 - - - - - -
Ending Cash Balance 3,108,342 2,125,192 1,234,340 1,225,020 1,230,020 1,235,020 1,240,020 1,245,020
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
No reserve requirement
This fund was established to account for the expenditures of the Department of Innovation & Technology, which includes the 311 Call Center, Services, Infrastructure, Business Analytics, Applications, and
Civic Innovation. The Department of Innovation & Technology's goal is to empower an innovative workforce and a thriving community through technology, data, and strategic partnerships. The functions
within the department include: The 311 Call Center handles 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. | Services focuses on internal technology-related services for the employees of the City of South Bend. Daily general operations and user experience fall under this division. |
Applications oversees architecting, implementing, configuring, integrating, and supporting all software applications and platforms. This includes the employee intranet, the 311 Service Portal, our CRM
solution, GIS mapping, and many applications specialized for departments and divisions. | Infrastructure oversees the Network Infrastructure within the City of South Bend, which is comprised of the
hardware, software and security resources of an entire network. The infrastructure team plans new deployments, maintains all technology infrastructure inclusive of servers, network devices, wireless network
devices, cloud environments, data center, and security; ensuring availability, capacity, and continuity. | Business Analytics acts as liaisons between City departments and the rest of the Dept of Innovation
and Technology team and provides additional resources to City departments for selected projects. Business Analytics team members provide services including business needs assessments, process mapping
and improvement, performance management, data and technology training, data analytics, and project management. | Civic Innovation works with City and community partners to improve residents’ access
to technology and digital literacy. The division connects residents and groups with the technology resources they need to succeed by leveraging connections both internal and external connections.
This fund receives revenue in the form of a fixed cost interfund allocation. The annual budget for this fund is allocated between the City departments based on various criteria including number of 311 calls,
number of devices, number of user licenses, departmental specific software renewal, and more. This fund does not need to carry high cash reserves because its budget is fully allocated each year.
Personnel - The personnel budget in this fund includes the wages and benefits of 24 full-time employees for Information Technology and 8 full-time employees for the 311 Call Center, along with a budget
for part-time help at the 311 Call Center. In 2022, two positions will be added: one additional Applications Developer and one additional 311 Customer Service Liaison. See the personnel budget summary
for details. | Supplies - The supplies budget includes miscellaneous computer supplies and accessories, along with devices that are not part of the hardware refresh plan. | Services - The repairs &
maintenance budget includes annual software subscription and renewal costs. The professional services budget includes software support and special projects like the SBAcademy. 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. | Debt Service - The principal
and interest expense budget is for lease payments for various hardware refresh plans. A hardware refresh means replacing current hardware with the newest version of the equipment to combat performance
and capacity issues. The City leases equipment, such as computers and printers, over a period of 3-5 years. At the end of the lease, the City has the option to return the equipment to the vendor and get new
equipment. The refresh program ensures that City employees are equipped with the most current technology to better serve the City and its residents. | Interfund Transfer: In 2019, $600,000 (from prior
year reserves) was transferred to the Local Income Tax Certified Shares Fund (#404) to cover the cost of the new enterprise resource planning (ERP) software implementation. The ERP implementation
lasted 18 months and costed about $3 million. The software successfully went live on May 1, 2020.
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City of South Bend, Indiana 2022 Budget
Fund 711 - Self-Funded Employee Benefits
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 13,344,016 15,885,258 15,997,883 15,691,083 16,181,440 18,287,840 19,664,783 20,592,796 21,532,431 490,357 3%
Interest Earnings 288,858 89,646 68,169 62,791 58,809 55,896 74,732 91,071 101,364 (3,982) -6%
Other Income 397,653 373,523 385,000 1,365,268 385,000 385,000 385,000 385,000 385,000 (980,268) -72%
Total Revenue 14,030,527 16,348,427 16,451,052 17,119,142 16,625,249 18,728,736 20,124,515 21,068,867 22,018,795 (493,893) -3%
Expenditures by Activity
Health Insurance 15,504,661 14,472,911 17,294,188 17,307,987 17,121,703 17,928,896 18,775,537 19,663,586 20,595,097 (186,284) -1%
Workplace Wellness Clinic 1,108,117 996,006 1,169,308 1,337,441 1,169,308 1,189,694 1,210,488 1,231,698 1,253,332 (168,133) -13%
Employee Wellness 99,431 76,048 91,160 94,974 99,974 101,333 102,718 104,128 105,565 5,000 5%
Total Expenditures 16,712,210 15,544,965 18,554,656 18,740,402 18,390,985 19,219,923 20,088,743 20,999,412 21,953,994 (349,417) -2%
Expenditures by Type
Personnel
Other Personnel Costs 14,717,068 13,740,971 16,472,430 16,372,543 16,308,759 17,102,665 17,935,752 18,809,973 19,727,378 (63,784) 0%
Total Personnel 14,717,068 13,740,971 16,472,430 16,372,543 16,308,759 17,102,665 17,935,752 18,809,973 19,727,378 (63,784) 0%
Supplies 198,245 131,045 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0%
Services & Charges
Professional Services 1,163,954 1,083,611 1,198,308 1,481,893 1,198,308 1,218,694 1,239,488 1,260,698 1,282,332 (283,585) -19%
Printing & Advertising - - 100 100 100 100 100 100 100 - 0%
Insurance 632,597 587,028 732,318 732,318 732,318 746,964 761,903 777,141 792,684 - 0%
Other Services & Charges 344 2,309 1,500 3,548 1,500 1,500 1,500 1,500 1,500 (2,048) -58%
Total Services & Charges 1,796,896 1,672,948 1,932,226 2,217,859 1,932,226 1,967,258 2,002,991 2,039,439 2,076,616 (285,633) -13%
Total Expenditures 16,712,210 15,544,965 18,554,656 18,740,402 18,390,985 19,219,923 20,088,743 20,999,412 21,953,994 (349,417) -2%
Net Surplus / (Deficit) (2,681,683) 803,462 (2,103,604) (1,621,260) (1,765,736) (491,187) 35,772 69,455 64,801
Beginning Cash Balance 11,997,127 9,277,319 10,143,060 8,521,800 6,756,064 6,264,877 6,300,649 6,370,104 Cash Reserves Target
Cash Adjustments (38,125) 62,279 - - - - - -
Ending Cash Balance 9,277,319 10,143,060 8,521,800 6,756,064 6,264,877 6,300,649 6,370,104 6,434,905
Cash Reserves Target 4,178,052 3,886,241 4,685,100 4,597,746 4,804,981 5,022,186 5,249,853 5,488,499
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established in 1983 when the Common Council determined that the City should become self-insured for employee health insurance (ordinance 7161-83). The purpose of this fund is to set
aside monies assessed from City departments and monies collected from employees to be expended on 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.
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. 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.
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City of South Bend, Indiana 2022 Budget
Fund 713 - Unemployment Compensation
Fund Type Internal Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services - 6,899 19,419 20,685 105,517 81,410 82,913 84,436 85,990 84,832 410%
Interest Earnings 5,213 1,187 1,335 69 209 244 364 509 666 140 203%
Other Income - - - 43,387 - - - - - (43,387) -100%
Total Revenue 5,213 8,087 20,754 64,141 105,726 81,654 83,277 84,945 86,656 41,585 65%
Expenditures by Type
Other Personnel Costs 32,957 157,449 55,000 96,000 80,000 80,000 80,000 80,000 80,000 (16,000) -17%
Total Expenditures 32,957 157,449 55,000 96,000 80,000 80,000 80,000 80,000 80,000 (16,000) -17%
Net Surplus / (Deficit) (27,744) (149,363) (34,246) (31,859) 25,726 1,654 3,277 4,945 6,656
Beginning Cash Balance 208,514 180,911 31,859 - 25,726 27,380 30,657 35,602 Cash Reserves Target
Cash Adjustments 141 310 - - - - - -
Ending Cash Balance 180,911 31,859 - 25,726 27,380 30,657 35,602 42,258
Cash Reserves Target 8,239 39,362 24,000 20,000 20,000 20,000 20,000 20,000
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Charges for Services 166,529 244,090 257,209 257,209 257,209 263,385 268,248 273,177 278,204 - 0%
Interest Earnings 937 751 540 1,125 1,494 1,542 2,124 2,653 3,024 369 33%
Total Revenue 167,466 244,841 257,749 258,334 258,703 264,927 270,372 275,830 281,228 369 0%
Expenditures by Type
Personnel
Salaries & Wages 186,085 119,938 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Total Expenditures 186,085 119,938 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Net Surplus / (Deficit) (18,618) 124,903 3,903 4,488 4,857 6,004 6,271 6,447 6,457
Beginning Cash Balance 51,126 32,563 157,521 162,009 166,866 172,870 179,141 185,588 Cash Reserves Target
Cash Adjustments 55 56 - - - - - -
Ending Cash Balance 32,563 157,521 162,009 166,866 172,870 179,141 185,588 192,045
Cash Reserves Target 14,887 9,595 20,308 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 is funded by an allocation to departments charged through payroll as a percent of full-time wages. During the annual budget process, the Department of Administration & Finance reviews
the allocation percentage. This allocation will be increased or decreased based on the financial needs of the program and the performance of the fund. In 2022, the allocation will be 0.35% of full-time
wages.
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.
This fund was established in 2011 (ordinance 10059-10) to account for the City’s payment of unemployment claims and outplacement services on behalf of all departments. Prior to the establishment of
this fund, claims were accounted for under individual departments’ operations.
25% of Annual expenditures
This fund receives revenue from an allocation charged to departments through payroll as a percent of full-time wages. During the annual budget process, the Department of Administration & Finance
reviews the allocation percentage. When this fund’s cash reserves increase due to lower than anticipated claims, the allocation percentage will be decreased. As cash reserves fall below levels sufficient to
support anticipated claims, the allocation percentage will be increased. In November 2016, the charge was suspended due to the fund's high cash reserves In 2020, the allocation to departments was
resumed 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 had remained fairly low in recent years; but in 2020 and 2021, claims increased substantially due
to the COVID-19 pandemic.
8% of Annual expenditures -
one month reserve
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.
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City of South Bend, Indiana 2022 Budget
ADMINISTRATIVE FUNDS
212
City of South Bend, Indiana 2022 Budget
Fund 102 - Rainy Day
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 289,770 94,111 146,696 64,091 99,340 99,078 133,293 162,995 182,465 35,249 55%
Total Revenue 289,770 94,111 146,696 64,091 99,340 99,078 133,293 162,995 182,465 35,249 55%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)289,770 94,111 146,696 64,091 99,340 99,078 133,293 162,995 182,465
Cash Reserves Target
Beginning Cash Balance 10,439,531 10,733,474 10,845,986 10,910,077 11,009,417 11,108,495 11,241,788 11,404,783
Cash Adjustments 4,173 18,401 - - - - - -
Ending Cash Balance 10,733,474 10,845,986 10,910,077 11,009,417 11,108,495 11,241,788 11,404,783 11,587,248
Cash Reserves Target 8,114,078 8,990,871 8,206,993 11,656,920 10,807,929 9,174,388 9,217,635 9,339,367
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 16,668 5,076 5,536 2,515 3,769 3,761 5,059 6,187 6,926 1,254 50%
Total Revenue 16,668 5,076 5,536 2,515 3,769 3,761 5,059 6,187 6,926 1,254 50%
Expenditures by Type
Services & Charges
Professional Services 1,211 - - - - - - - - - -
Other Services & Charges 36,100 130,370 - 69,630 - - - - - (69,630) -100%
Total Services & Charges 37,311 130,370 - 69,630 - - - - - (69,630) -100%
Capital - - - - - - - - - - -
Total Expenditures 37,311 130,370 - 69,630 - - - - - (69,630) -100%
Net Surplus / (Deficit)(20,643) (125,295) 5,536 (67,115) 3,769 3,761 5,059 6,187 6,926
Beginning Cash Balance 625,798 605,471 481,214 414,099 417,868 421,629 426,688 432,875 Cash Reserves Target
Cash Adjustments 315 1,038 - - - - - -
Ending Cash Balance 605,471 481,214 414,099 417,868 421,629 426,688 432,875 439,801
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund was established (ordinance 9890-08) to account for compensatory or exemplary damage payments from third parties arising from loss or damage to City tangible or intangible property. The monies
deposited into this fund shall be used for costs arising from the covered loss including repair or replacement of tangible property, administrative costs of obtaining loss recovery, enhancement or
improvement of City services related to the loss, with any excess to be applied to any reasonable purpose beneficial to the City.
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. On an ongoing basis, this fund only receives revenue from interest earned on the fund's cash balance.
The fund has been used for capital projects related to environmental cleanup. In 2019, this fund was used to fund legal professional services related to environmental issues and granular activated carbon
reconditioning.
3% of total expenditures in
previous fiscal year for Civil
City Funds, less interfund
transfers out
This fund was established (ordinance 9509-04) in order to set aside monies which can be used to meet unanticipated expenses that cannot be funded from existing appropriations, to meet cash flow needs
between biannual distribution of property tax receipts and other periodic distributions, for bridging a gap caused by an unexpected revenue shortfall or significant delay in receiving revenue, and for any other
City purpose or need consistent with or permitted by state law. This fund can be 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.
On an ongoing basis, this fund receives revenue from interest earned on the fund’s cash balance. The City can elect to transfer unused or unencumbered funds to this fund per IC 36-1-8-5.1. Every so often,
this fund receives certain "catch up" distributions of local income tax 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
213
City of South Bend, Indiana 2022 Budget
Fund 217 - Gift, Donation, Bequest
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 13,279 7,284 5,630 6,480 3,270 3,155 4,431 5,658 6,597 (3,210) -50%
Wayfinding Signage Project 100,000 - - - - - - - - - -
Bloomberg Mayors Challenge 274,000 404,000 322,506 322,506 - - - - - (322,506) -100%
Human Rights Scholarship Prog. 91,517 8,370 18,000 18,000 18,000 18,000 18,000 18,000 18,000 - 0%
AEP Grant (Office of Sustainab.)- 41,000 - - - - - - - - -
Historic Preservation Commiss.183 196 - 1,980 - - - - - (1,980) -100%
Milton Trust Energy Grant 125,000 100,000 125,000 125,000 - - - - - (125,000) -100%
Vacant & Abandoned Demolitions - 55,000 - - - - - - - - -
Animal Resource Center 41,996 49,603 25,000 46,000 35,000 35,000 15,000 15,000 15,000 (11,000) -24%
Pokagon Band Donation 100,000 100,000 - 100,000 - - - - - (100,000) -100%
Total Revenue 745,975 765,453 496,136 619,966 56,270 56,155 37,431 38,658 39,597 (563,696) -91%
Expenditures by Project
Wayfinding Signage Project 53,988 56,258 - 35,186 - - - - - (35,186) -100%
Bloomberg Mayors Challenge 127,296 313,871 322,506 556,795 322,506 - - - - (234,289) -42%
Human Rights Scholarship Prog. 19,310 6,655 28,150 28,150 14,000 14,000 14,000 14,000 14,000 (14,150) -50%
Bike Signage - - 2,500 2,500 2,500 2,500 2,500 2,500 2,500 - 0%
Electric Vehicle Charging Station - - - - 41,000 - - - - 41,000 100%
Historic Preservation Commiss.- - 5,000 5,000 1,000 1,000 1,000 - - (4,000) -80%
Milton Trust Energy Grant 2,600 61,608 125,000 139,900 - - - - - (139,900) -100%
Vacant & Abandoned Demolitions - - - 55,488 - - - - - (55,488) -100%
Animal Resource Center 38,658 14,902 35,000 38,574 50,000 50,000 - - - 11,426 30%
Total Expenditures 241,853 453,294 518,156 861,593 431,006 67,500 17,500 16,500 16,500 (430,587) -50%
Expenditures by Type
Supplies - - 5,000 5,000 43,500 2,500 2,500 2,500 2,500 38,500 770%
Services & Charges
Professional Services 218,362 382,631 344,806 615,855 372,506 50,000 - - - (243,349) -40%
Printing & Advertising 3,479 6,650 21,650 21,650 6,000 6,000 6,000 5,000 5,000 (15,650) -72%
Repairs & Maintenance 4,181 64,008 135,000 151,900 - - - - - (151,900) -100%
Grants & Subsidies 15,831 - 9,000 9,000 9,000 9,000 9,000 9,000 9,000 - 0%
Other Services & Charges - 5 2,700 58,188 - - - - - (58,188) -100%
Total Services & Charges 241,853 453,294 513,156 856,593 387,506 65,000 15,000 14,000 14,000 (469,087) -55%
Total Expenditures 241,853 453,294 518,156 861,593 431,006 67,500 17,500 16,500 16,500 (430,587) -50%
Net Surplus / (Deficit) 504,122 312,160 (22,020) (241,627) (374,736) (11,345) 19,931 22,158 23,097
Beginning Cash Balance 164,817 668,273 981,455 739,827 365,091 353,746 373,677 395,835 Cash Reserves Target
Cash Adjustments (665) 1,022 - - - - - -
Ending Cash Balance 668,273 981,455 739,827 365,091 353,746 373,677 395,835 418,932
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund receives revenue from private donations, gifts, or bequests. Donations to the South Bend Animal Resource Center are held in this fund. 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
Energy Improvements.
Revenues and expenditures vary depending on donations received and when projects are sufficiently funded.
Milton Trust Energy Grant - The South Bend Green Corps Senior Home Energy Improvements program assists seniors 65 years and older with home repairs.
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.
This fund was established (ordinance 9870-08) to receive monies donated, given, and/or bequeathed to the City by private, non-governmental persons. Most donations, gifts, or bequests have a specific
purpose designated by the donor. By accounting for the monies in this separate fund, the City can better track the expense of the monies and ensure that they are spent according to the designated
214
City of South Bend, Indiana 2022 Budget
Fund 258 - Human Rights Federal Grants
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants 247,060 167,100 143,200 160,473 68,200 75,200 82,200 89,200 96,200 (92,273) -58%
Charges for Services - 8,500 - 10,833 85,000 85,000 85,000 99,000 113,000 74,167 685%
Interest Earnings 12,491 1,540 - 2,417 - - - - - (2,417) -100%
Other Income 312 - 2,050 2,050 2,050 2,050 2,050 2,050 2,050 - 0%
Total Revenue 259,863 177,140 145,250 175,773 155,250 162,250 169,250 190,250 211,250 (20,523) -12%
Expenditures by Subdivision
General 76,493 19,061 3,000 22,441 3,000 3,000 3,000 3,000 3,000 (19,441) -87%
EEOC 103,333 100,391 125,846 124,794 124,371 129,754 132,577 134,928 137,165 (423) 0%
HUD 87,503 93,473 102,746 135,598 113,745 112,347 115,169 113,521 115,908 (21,853) -16%
Total Expenditures 267,329 212,926 231,592 282,833 241,116 245,101 250,746 251,449 256,073 (41,717) -15%
Expenditures by Type
Personnel
Salaries & Wages 119,255 124,770 126,000 126,000 128,156 132,734 135,368 138,056 140,798 2,156 2%
Fringe Benefits 35,042 38,541 47,692 47,692 52,160 56,967 59,978 61,993 64,025 4,468 9%
Total Personnel 154,296 163,311 173,692 173,692 180,316 189,701 195,346 200,049 204,823 6,624 4%
Supplies 1,330 1,724 2,000 8,500 2,000 2,000 2,000 2,000 2,000 (6,500) -76%
Services & Charges
Professional Services 21,691 24,667 27,800 22,800 27,800 25,500 25,500 23,500 23,500 5,000 22%
Printing & Advertising - 16,215 4,000 20,250 6,000 5,000 5,000 4,500 4,500 (14,250) -70%
Education & Training 3,709 5,960 3,500 11,040 6,000 6,000 6,000 4,500 4,500 (5,040) -46%
Travel 9,201 - 15,300 8,400 17,800 15,900 15,900 15,900 15,900 9,400 112%
Other Services & Charges 607 1,049 5,300 38,151 1,200 1,000 1,000 1,000 850 (36,951) -97%
Total Services & Charges 35,209 47,891 55,900 100,641 58,800 53,400 53,400 49,400 49,250 (41,841) -42%
Interfund Transfers Out 76,493 - - - - - - - - - -
Total Expenditures 267,329 212,926 231,592 282,833 241,116 245,101 250,746 251,449 256,073 (41,717) -15%
Net Surplus / (Deficit)(7,467) (35,786) (86,342) (107,060) (85,866) (82,851) (81,496) (61,199) (44,823)
Beginning Cash Balance 528,434 521,051 486,159 379,099 293,233 210,382 128,886 67,687 Cash Reserves Target
Cash Adjustments 84 893 - - - - - -
Ending Cash Balance 521,051 486,159 379,099 293,233 210,382 128,886 67,687 22,864
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
This fund tracks the portion of the South Bend Human Rights Commission’s expenses that are funded by grants from the federal government.
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 also
receives revenue from staff contracts.
Expenditures are for the wages and benefits of two (2) full-time employees (Manager-Employment and Manager-Housing) and for supplies and services for the Human Rights Commission's activities
related to fair housing and equal opportunity employment in St. Joseph County.
215
City of South Bend, Indiana 2022 Budget
Fund 263 - American Rescue Plan
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - - - 29,455,024 29,455,024 - - - - 1 0%
Interest Earnings - - - 81,618 - - - - - (81,618) -100%
Total Revenue - - - 29,536,642 29,455,024 - - - - (81,618) 0%
Expenditures by Type
Services & Charges
Grants & Subsidies - - - 500,000 - - - - - (500,000) -100%
Total Services & Charges - - - 500,000 - - - - - (500,000) -100%
Capital - - - 1,000,000 10,100,000 - - - - 9,100,000 910%
Total Expenditures - - - 1,500,000 10,100,000 - - - - 8,600,000 573%
Net Surplus / (Deficit)- - - 28,036,642 19,355,024 - - - -
Beginning Cash Balance - - - 28,036,642 47,391,666 47,391,666 47,391,666 47,391,666 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 28,036,642 47,391,666 47,391,666 47,391,666 47,391,666 47,391,666
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
The City's total award amount is $58,910,047, with half of it received in 2021 and the other half to be received in 2022. This fund also receives revenue from interest earned on the fund's cash balance.
In 2021, the Common Council appropriated $1,500,000 of the funds: $500,000 for vacant building development financing and $1,000,000 for the Dream Center at Martin Luther King Jr. Park (a
renovation to a community center managed by the City's Department of Venues, Parks & Arts). In the 2022 budget, the Common Council approved additional funding for the Dream Center
($10,100,000).
Vacant Building Development Financing
The City proposes to add $2,000,000 to the $500,000 that is already allocated through the City’s 2021 structural budget to develop a fund to support small-scale and mission-based developers entering into
areas of the City where it is difficult to obtain traditional financing. This fund will act as a credit enhancement (“loan loss reserve fund”) for these developers for targeted projects that revitalize large,
vacant buildings and/or make a commercial investment in the corridors.
Dream Center
The City is proposing to fund an $11 million renovation and upgrade to the Martin Luther King Jr. Center. The new facility will be called the Dream Center at Martin Luther King Jr. Park. This new,
world-class, intergenerational community center will be developed in conjunction with the community, and community feedback will play a large role in deciding what facilities and programming are built
at the Dream Center.
Other Programs & Projects
The Common Council approved $46.5 million worth of expenditures in the General Fund (#101) to be funded by the American Rescue Plan. A transfer of funds from the American Rescue Plan Fund
(#263) is needed to cover these expenditures; however, the transfer is not anticipated until early 2022. Therefore, this fund's forecast shows a cash balance in future years, as of the adoption of the 2022
budget on October 11, 2021. Once the transfer is approved, it will cover these one-time, programmatic and project expenditures in Fund #101 and spend down the American Rescue Plan funds. Per the
Department of Treasury, cities have until December 31, 2024 to obligate all funds and until December 31, 2026 to spend all funds. After that time, the funds are subject to recapture or return.
This fund was established in 2021 to track the receipt and expenditure of the funds from the American Rescue Plan Act.
Signed into law on March 11, 2021, the American Rescue Plan Act of 2021 (“ARP Act”) is a $1.9 trillion economic stimulus bill designed to facilitate recovery from the economic and health effects of the
COVID-19 pandemic and the resulting, ongoing recession. As a part of this legislation, Congress allocated $350 billion to state, local, territorial and Tribal governments to respond to the pandemic,
provide economic relief, and lay the foundation for a strong and equitable recovery.
The City of South Bend was one of almost 1,200 Metropolitan Cities across the country that received a direct infusion of resources as a result of this Act. The City’s allocation totaled $58,910,047 (the
“ARP Funds”).
On March 18, 2021, the Indiana State Board of Accounts issued State Examiner Directive 2021-1, which prescribes the accounting procedures for federal assistance received through the ARP Act, and on
May 17, 2021, the United States Department of the Treasury published an interim final rule to describe the requirements on implementing the Coronavirus State Fiscal Recovery Fund and the
Coronavirus Local Fiscal Recovery Fund established under the ARP Act. Both the state and the federal directives recommend the creation of a formal spending plan for the ARP Funds.
In its guidance, the Department of the Treasury outlined four funding objectives for the ARP Funds. In
developing its own plan for spending, the City of South Bend further grouped these four objectives into two
main categories of spending:
Response & Relief
• Support urgent COVID-19 response efforts
• Support immediate economic stabilization for households and businesses
Equitable Recovery
• Replace lost revenue for eligible state, local, territorial, and Tribal governments
• Address systemic public health and economic challenges that have contributed to the inequal impact of the
pandemic
Spending allocated for “Response and Relief” is intended to provide direct, rapid relief to residents and
businesses who have experienced economic or health-related harms related to the pandemic. Spending
allocated for “Equitable Recovery” is intended to rebuild a more equitable economy and community by
addressing systemic challenges that have been present in our community for decades.
In Sections 602(c)(1) and 603(c)(1) of ARPA, Congress provided four eligible uses of
funds:
a) To respond to the public health emergency or its negative economic impacts,
including assistance to households, small businesses, and nonprofits, or aid to impacted
industries such as tourism, travel, and hospitality;
b) To respond to workers performing essential work during the COVID-19 public
health emergency by providing premium pay to eligible workers;
c) For the provision of government services to the extent of the reduction in revenue
due to the COVID–19 public health emergency relative to revenues collected in the most
recent full fiscal year prior to the emergency; and
d) To make necessary investments in water, sewer, or broadband infrastructure
216
City of South Bend, Indiana 2022 Budget
Fund 264 - COVID-19 Response
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Grants - 5,086,138 - 2,617,334 - - - - - (2,617,334) -100%
Other Income - - - 5,000 - - - - - (5,000) -100%
Interfund Transfers In - 1,000,000 - 1,500,000 - - - - - (1,500,000) -100%
Total Revenue - 6,086,138 - 4,122,334 - - - - - (4,122,334) -100%
Expenditures by Activity
Mayor's Office - 11,344 - - - - - - - - -
Common Council - 5,010 - - - - - - - - -
Administration & Finance - 34,700 - 1,000,744 - - - - - (1,000,744) -100%
Public Works - 39,150 - - - - - - - - -
Innovation & Technology - 6,406 - 750 - - - - - (750) -100%
Police Department - 1,631,779 - 40,380 - - - - - (40,380) -100%
Fire Department - 1,816,511 - 1,183 - - - - - (1,183) -100%
Community Investment - 2,355,704 - 3,126,897 - - - - - (3,126,897) -100%
Venues, Parks & Arts - 127,466 - 5,595 - - - - - (5,595) -100%
Code Enforcement - 4,339 - - - - - - - - -
Building Department - 863 - - - - - - - - -
Total Expenditures - 6,033,275 - 4,175,548 - - - - - (4,175,548) -100%
Expenditures by Type
Supplies - 252,665 - 18,587 - - - - - (18,587) -100%
Services & Charges
Professional Services - 7,058 - 644 - - - - - (644) -100%
Printing & Advertising - 19,717 - - - - - - - - -
Repairs & Maintenance - 2,016 - - - - - - - - -
Grants & Subsidies - 2,349,076 - 3,126,517 - - - - - (3,126,517) -100%
Other Services & Charges - 54,452 - 29,800 - - - - - (29,800) -100%
Total Services & Charges - 2,432,318 - 3,156,961 - - - - - (3,156,961) -100%
Interfund Transfers Out - 3,348,292 - 1,000,000 - - - - - (1,000,000) -100%
Total Expenditures - 6,033,275 - 4,175,548 - - - - - (4,175,548) -100%
Net Surplus / (Deficit)- 52,864 - (53,214) - - - - -
Beginning Cash Balance - - 53,214 - - - - - Cash Reserves Target
Cash Adjustments - 350 - - - - - -
Ending Cash Balance - 53,214 - - - - - -
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
This fund was established to track the costs associated with the City's response to the COVID-19 coronavirus pandemic.
This fund will receive grants including funds from the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Housing and Urban Development (HUD), Community Development
Block Grant (CDBG), and Emergency Solutions Grant (ESG).
Expenditures are related to various activities such as funding for quarantine sites, public health communications, personal protective equipment (PPE), cleaning/sanitizing supplies, and lost wages.
In 2020 the U.S. Department of Housing and Urban Development (HUD) awarded special allocations of Community Development Block Grant (CDBG) and Emergency Solutions Grant (ESG)
program funds to be used to prevent, prepare for, and respond to the coronavirus pandemic (COVID-19) as part of the CARES Act. The CDBG funds are aimed at community and economic
development, and ESG funds are aimed at aiding individuals and families who are homeless or receiving homeless assistance and to support additional homeless assistance and homelessness prevention
activities. The 2020 awards include $1,491,174 CDBG-CV1, $759,783 ESG-CV1, and $787,585 ESG-CV2. These funds are required to be spent by July 2022. If any additional special allocations are
awarded to the City, they will be accounted for in this fund.
217
City of South Bend, Indiana 2022 Budget
Fund 404 - Local Income Tax - Certified Shares
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Local Income Taxes 12,879,847 13,764,809 11,378,106 13,334,937 9,021,120 9,919,991 10,713,921 11,122,946 11,508,478 (4,313,817) -32%
Intergov./ Grants 12,500 - - - - - - - - - -
Interest Earnings 348,410 111,181 147,313 87,113 110,950 95,301 112,429 125,202 138,118 23,837 27%
Debt Proceeds - 2,262,160 - 1,598,000 1,462,000 1,462,000 - - - (136,000) -9%
Donations 5,000 - - - - - - - - - -
Other Income 83,772 361,924 24,000 202,816 32,000 36,000 28,000 292,254 8,000 (170,816) -84%
Interfund Transfers In 927,077 - - 147,786 383,028 - - - - 235,242 159%
Total Revenue 14,256,606 16,500,074 11,549,419 15,370,652 11,009,098 11,513,292 10,854,350 11,540,402 11,654,596 (4,361,554) -28%
Expenditures by Activity
General City 1,707,359 2,263,417 4,268,835 4,534,556 1,185,625 1,185,722 1,365,820 1,185,919 1,186,019 (3,348,931) -74%
Legal Dept 10,400 3,441 15,000 15,000 15,000 15,000 15,000 15,000 15,000 - 0%
Information Technology 1,375,412 1,579,347 - 99,597 80,000 80,000 80,000 80,000 80,000 (19,597) -20%
Police Department 1,658,739 2,136,734 2,040,329 5,193,571 2,952,548 2,921,414 1,459,414 1,459,415 993,529 (2,241,023) -43%
Fire Department 926,579 - - - - - - - - - -
Vacant & Abandoned Houses 380,612 232,822 400,000 838,415 - - - - - (838,415) -100%
Community Investment 1,083,688 357,659 - 843,144 - - - - - (843,144) -100%
Parks & Recreation 751,050 1,778,605 1,658,225 1,938,283 956,850 837,629 837,629 837,629 837,629 (981,433) -51%
Morris Performing Arts Center - - - 2,350,000 - - - - - (2,350,000) -100%
Light Up South Bend 207,469 88,137 260,000 380,832 260,000 260,000 260,000 260,000 260,000 (120,832) -32%
Streets 1,978,142 2,899,656 - 5,179 3,750,000 2,339,212 5,012,461 5,366,799 5,183,225 3,744,821 72311%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 0%
Traffic Signals/Street Lighting 1,729,535 1,501,835 1,585,820 1,585,820 1,467,536 1,496,887 1,526,825 1,557,362 1,588,509 (118,284) -7%
Total Expenditures 13,308,985 14,341,653 11,728,209 19,284,396 12,167,559 10,635,864 12,057,149 12,262,124 11,643,911 (7,116,837) -37%
Expenditures by Type
Supplies 207,469 92,245 200,000 320,832 200,000 200,000 200,000 200,000 200,000 (120,832) -38%
Services & Charges
Professional Services 1,674,695 1,681,956 75,000 324,016 155,000 155,000 155,000 155,000 155,000 (169,016) -52%
Printing & Advertising - 500 - 24,785 - - - - - (24,785) -100%
Utilities 1,729,535 1,501,835 1,585,820 1,585,820 1,467,536 1,496,887 1,526,825 1,557,362 1,588,509 (118,284) -7%
Repairs & Maintenance 725,734 756,305 762,271 1,032,186 610,000 610,000 610,000 610,000 610,000 (422,186) -41%
Grants & Subsidies 1,318,244 397,553 335,991 1,020,291 341,129 341,129 341,129 341,129 341,129 (679,162) -67%
Other Services & Charges 1,009,864 1,292,054 1,338,649 1,889,903 1,102,449 1,102,449 1,282,449 1,102,449 1,102,449 (787,454) -42%
Debt Service Principal 1,557,180 1,364,172 1,906,509 1,906,509 1,379,062 1,331,140 1,353,403 1,376,109 932,088 (527,447) -28%
Debt Service Interest & Fees 90,721 59,809 93,820 93,820 71,486 88,274 66,011 43,306 21,441 (22,334) -24%
Total Services & Charges 8,105,973 7,054,183 6,098,060 7,877,330 5,126,662 5,124,879 5,334,817 5,185,355 4,750,616 (2,750,668) -35%
Capital 222,583 825,101 - 3,306,085 1,462,000 1,462,000 - - - (1,844,085) -56%
Interfund
Interfund Allocations 8,631 8,633 9,753 9,753 9,676 9,773 9,871 9,970 10,070 (77) -1%
Interfund Transfers Out 4,764,329 6,361,491 5,420,396 7,770,396 5,369,221 3,839,212 6,512,461 6,866,799 6,683,225 (2,401,175) -31%
Total Interfund 4,772,960 6,370,124 5,430,149 7,780,149 5,378,897 3,848,985 6,522,332 6,876,769 6,693,295 (2,401,252) -31%
Total Expenditures 13,308,985 14,341,653 11,728,209 19,284,396 12,167,559 10,635,864 12,057,149 12,262,124 11,643,911 (7,116,837) -37%
Net Surplus / (Deficit) 947,621 2,158,421 (178,790) (3,913,744) (1,158,461) 877,428 (1,202,799) (721,722) 10,685
Beginning Cash Balance 11,770,743 12,724,697 14,902,237 10,988,493 9,830,032 10,707,460 9,504,661 8,782,939 Cash Reserves Target
Cash Adjustments 6,333 19,120 - - - - - -
Ending Cash Balance 12,724,697 14,902,237 10,988,493 9,830,032 10,707,460 9,504,661 8,782,939 8,793,624
Cash Reserves Target 6,654,492 7,170,827 9,642,198 6,083,780 5,317,932 6,028,575 6,131,062 5,821,956
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual expenditures
This fund receives the Certified Shares portion of the City's Local Income Tax (LIT) revenue distribution. Local income tax revenue is determined annually by the Indiana Dept of Local Government
Finance (DLGF). In 2021, the St. Joseph County Council passed a resolution to amend the local income tax rate and dedicate a portion of the certified shares income tax to fund the consolidated county-
wide 911 call center called PSAP (Public Safety Answering Point). As a result, the City's certified shares distribution will be reduced going forward, starting in 2022. Previously, the City paid for its portion
of the operating costs for PSAP out of the Local Income Tax Economic Development Fund (#408). 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.
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. |
In 2022, the interfund transfer to the Motor Vehicle Highway Fund (#202) is $3.75 million for street paving & patching and $1.5 million for the curb & sidewalk program. | The City replaced its 20+
year-old accounting software system. The implementation lasted 18 months, cost about $3 million, and went live on May 1, 2020. An ongoing software support contract is budgeted at $80k a year. | In
2021, Dept of Community Investment (DCI) activities formerly paid out of this fund were moved into Fund #408 in order to consolidate DCI expenditures. | The City continues to budget funding for
the demolition of vacant & abandoned houses, budgeted in Fund #101 for 2022. | The Dept 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. | This fund also
provides operating subsidies to the Studebaker Museum and the South Bend Museum of Art. | Police patrol cars are purchased through 5-year capital leases. The debt service principal and interest
payments are paid by this fund. Starting in 2024, the lease purchases will be funded by Fund #406.
This fund was established 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.
218
City of South Bend, Indiana 2022 Budget
Fund 406 - Cumulative Capital Development
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 455,002 433,812 411,061 469,124 473,780 483,256 492,921 502,779 512,835 4,656 1%
Intergov./ Shared Revenues 40,353 40,795 5,364 41,568 38,648 39,554 40,225 40,910 41,608 (2,920) -7%
Interest Earnings 9,852 765 1,053 928 1,995 4,939 8,705 9,455 4,437 1,067 115%
Debt Proceeds - - - - - - 1,462,000 1,462,000 1,462,000 - -
Total Revenue 505,207 475,372 417,478 511,620 514,423 527,749 2,003,851 2,015,144 2,020,880 2,803 1%
Expenditures by Activity
Transfer to Fund 404 - - - - 143,687 - - - - 143,687 100%
Police Department 539,276 516,510 395,699 395,699 368,741 261,014 1,823,419 2,087,755 2,400,632 (26,958) -7%
Park Capital 271,112 12,970 - 1,419 - - - - - (1,419) -100%
Total Expenditures 810,388 529,479 395,699 397,118 512,428 261,014 1,823,419 2,087,755 2,400,632 115,310 29%
Expenditures by Type
Services & Charges
Debt Service Principal 498,598 484,511 370,109 370,109 353,115 255,412 326,048 563,103 855,323 (16,994) -5%
Debt Service Interest & Fees 40,678 31,998 25,590 25,590 15,626 5,602 35,371 62,652 83,309 (9,964) -39%
Total Services & Charges 539,276 516,510 395,699 395,699 368,741 261,014 361,419 625,755 938,632 (26,958) -7%
Capital 271,112 12,970 - 1,419 - - 1,462,000 1,462,000 1,462,000 (1,419) -100%
Interfund Transfers Out - - - - 143,687 - - - - 143,687 100%
Total Expenditures 810,388 529,479 395,699 397,118 512,428 261,014 1,823,419 2,087,755 2,400,632 115,310 29%
Net Surplus / (Deficit) (305,181) (54,108) 21,779 114,502 1,995 266,735 180,432 (72,611) (379,752)
Beginning Cash Balance 528,040 223,617 169,893 284,395 286,390 553,125 733,557 660,946 Cash Reserves Target
Cash Adjustments 758 383 - - - - - -
Ending Cash Balance 223,617 169,893 284,395 286,390 553,125 733,557 660,946 281,194
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 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 cost is about $43,000 per vehicle, including the cost of outfitting the vehicle with the necessary equipment. Due to declining cash reserves in this fund, the
police vehicle capital lease-purchases for 2020 through 2023 will be funded by the Local Income Tax Certified Shares Fund (#404). This fund will continue to pay off current leases over that time and will
not take on any new debt until cash reserves can support it in 2024. In 2022, this fund will transfer $143,687 to Fund #404 to help offset the debt service payments paid out of that fund.
2019-2020 included a one-time capital expenditure of $285,500 to help fund the My SB Parks & Trails project at Howard Park.
219
City of South Bend, Indiana 2022 Budget
Fund 407 - Cumulative Capital Improvement
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Intergov./ Shared Revenues 231,026 219,253 226,548 207,751 214,341 219,341 224,341 229,341 234,341 6,590 3%
Interest Earnings 14,444 5,369 7,058 7,058 3,825 5,872 10,892 17,007 23,188 (3,233) -46%
Other Income 25,000 18,750 25,000 25,000 25,000 25,000 25,000 25,000 25,000 - 0%
Total Revenue 270,470 243,373 258,606 239,809 243,166 250,213 260,233 271,348 282,529 3,357 1%
Expenditures by Activity
Transfer to Fund 404 - - - - 239,341 - - - - 239,341 100%
Community Investment - 6,770 - - - - - - - - -
Park Vehicles & Equipment - - 262,145 262,145 - - - - - (262,145) -100%
Venues, Parks & Arts Capital 28,000 - - - 250,000 - - - - 250,000 100%
Streets Vehicles & Equipment - 250,000 - - - - - - - - -
Total Expenditures 28,000 256,770 262,145 262,145 489,341 - - - - 227,196 87%
Expenditures by Type
Capital 28,000 6,770 - - 250,000 - - - - 250,000 100%
Interfund Transfers Out - 250,000 262,145 262,145 239,341 - - - - (22,804) -9%
Total Expenditures 28,000 256,770 262,145 262,145 489,341 - - - - 227,196 87%
Net Surplus / (Deficit)242,470 (13,397) (3,539) (22,336) (246,175) 250,213 260,233 271,348 282,529
Beginning Cash Balance 446,760 689,015 676,798 654,462 408,287 658,500 918,733 1,190,081 Cash Reserves Target
Cash Adjustments (215) 1,181 - - - - - -
Ending Cash Balance 689,015 676,798 654,462 408,287 658,500 918,733 1,190,081 1,472,610
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 (ordinance 4832-66) in 1966 to account for the receipt of cigarette tax revenue designated to be used solely for capital improvements.
This fund receives cigarette tax revenue. Other Income is $25,000 from the South Bend School Corporation for rental of property. In 2020, the revenue was only $18,750 as the City gave a discount due
to COVID-19. This fund also receives revenue from interest earned on the fund's cash balance.
In 2019, $28,000 was used to purchase furniture for the Howard Park Renovation Project, part of the greater My SB Parks & Trails Project managed by the Department of Venues, Parks & Arts. | In
2020, $250,000 was transferred to the Motor Vehicle Highway Fund (#202) to support vehicle and equipment capital purchases for the Streets Division. | In 2021, $262,145 was budgeted for an interfund
transfer to the Parks & Recreation Fund (#201) to support vehicle and equipment capital purchases for the Park Maintenance Division of the Department of Venues, Parks & Arts. | In 2022, $250,000 is
budgeted for the Studebaker Museum roof project managed by the Department of Venues, Parks & Arts. Also budgeted in 2022, $239,341 interfund transfer to the Local Income Tax Certified Shares
Fund (#404) to help offset the debt service payments for police vehicle capital leases paid out of that fund.
220
City of South Bend, Indiana 2022 Budget
Fund 408 - Local Income Tax - Economic Development
Fund Type Special Revenue Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Local Income Taxes 12,474,651 13,405,714 11,040,237 13,006,489 12,216,636 13,092,800 13,866,675 14,265,367 14,641,161 (789,853) -6%
Intergov./ Grants - 12,500 50,000 50,000 50,000 - - - - - 0%
Fines, Forfeitures, and Fees 354,660 354,660 - - - - - - - - -
Interest Earnings 463,996 163,880 197,890 128,951 136,795 89,910 85,146 61,754 25,077 7,844 6%
Other Income 160,625 153,272 150,000 150,000 349,424 349,424 349,316 304,406 305,364 199,424 133%
Interfund Transfers In 178,534 - 950,000 1,000,000 - - - - - (1,000,000) -100%
Total Revenue 13,632,466 14,090,026 12,388,127 14,335,440 12,752,855 13,532,134 14,301,137 14,631,527 14,971,602 (1,582,585) -11%
Expenditures by Activity
General City 19,365 1,076,233 - - - - - - - - -
PSAP 2,818,011 2,966,021 3,048,498 3,048,498 199,424 199,424 199,316 154,406 155,364 (2,849,074) -93%
Community Investment 4,225,555 3,829,468 5,490,143 9,422,703 6,643,295 8,806,206 8,413,615 8,535,603 8,618,993 (2,779,408) -29%
Neighborhoods 3,210,400 3,865,219 3,789,630 3,789,630 5,654,853 7,078,471 7,244,222 7,361,368 7,475,400 1,865,223 49%
Potawatomi Zoo - - - - - 1,100,000 - 100,000 100,000 - -
2015 Park Bonds 410,020 376,689 377,007 377,007 375,106 372,981 375,781 378,131 375,331 (1,901) -1%
2018 Zoo Bonds 214,487 320,900 324,100 324,100 332,100 334,500 326,500 318,000 327,750 8,000 2%
2021 Infrastructure Bonds - - - 253,000 606,000 647,000 641,000 644,000 647,000 353,000 140%
Streets 445,439 35,749 - 18,812 - - - - - (18,812) -100%
Total Expenditures 11,343,276 12,470,279 13,029,378 17,233,750 13,810,778 18,538,582 17,200,434 17,491,508 17,699,838 (3,422,972) -20%
Expenditures by Type
Services & Charges
Professional Services 3,267,745 2,883,244 3,009,226 3,805,599 160,000 635,000 635,000 635,000 635,000 (3,645,599) -96%
Printing & Advertising 350 404 45,000 45,000 45,000 45,000 45,000 45,000 45,000 - 0%
Utilities 3,274 42,523 51,000 57,000 70,000 70,000 70,000 70,000 70,000 13,000 23%
Repairs & Maintenance 626,634 209,536 137,000 156,462 432,873 432,873 432,873 432,873 432,873 276,411 177%
Grants & Subsidies 975,685 1,220,570 3,050,000 5,948,638 2,220,000 5,270,000 3,670,000 3,770,000 3,770,000 (3,728,638) -63%
Other Services & Charges 221 1,603 - - 635,593 1,305,593 1,305,593 1,305,593 1,305,593 635,593 100%
Debt Service Principal 100,000 301,441 314,344 314,344 333,699 348,053 352,408 311,766 336,120 19,355 6%
Debt Service Interest & Fees 115,237 219,669 210,028 210,028 198,825 186,871 174,408 161,640 147,994 (11,203) -5%
Total Services & Charges 5,089,147 4,878,989 6,816,598 10,537,071 4,095,990 8,293,390 6,685,282 6,731,872 6,742,580 (6,441,081) -61%
Capital 427,769 5,000 150,000 530,899 150,000 150,000 150,000 150,000 150,000 (380,899) -72%
Interfund Transfers Out 5,826,360 7,586,290 6,062,780 6,165,780 9,564,788 10,095,192 10,365,152 10,609,636 10,807,258 3,399,008 55%
Total Expenditures 11,343,276 12,470,279 13,029,378 17,233,750 13,810,778 18,538,582 17,200,434 17,491,508 17,699,838 (3,422,972) -20%
Net Surplus / (Deficit) 2,289,191 1,619,747 (641,251) (2,898,310) (1,057,923) (5,006,448) (2,899,297) (2,859,981) (2,728,236)
Beginning Cash Balance 15,097,440 17,389,466 19,044,274 16,145,964 15,088,041 10,081,593 7,182,296 4,322,315 Cash Reserves Target
Cash Adjustments 2,835 35,061 - - - - - -
Ending Cash Balance 17,389,466 19,044,274 16,145,964 15,088,041 10,081,593 7,182,296 4,322,315 1,594,079
Cash Reserves Target 5,671,638 6,235,140 8,616,875 6,905,389 9,269,291 8,600,217 8,745,754 8,849,919
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
50% of Annual expenditures
This fund was established 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.
This fund receives the Economic Development portion of the City's Local Income Tax (LIT) revenue distribution. The City of South Bend receives an allocated share of the 0.4% income tax on wages
within St. Joseph County. Local income tax revenue is determined annually by the Indiana Dept of Local Government Finance (DLGF). Income tax revenue is expected to decrease over the next couple
years as a result of the COVID-19 pandemic. 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 was 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.
Debt Service - 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 Park Bonds, the 2018 Zoo
Bonds, and the 2021 EDIT Infrastructure Bonds. | PSAP - Prior to 2022, this fund paid for the City's portion of the operating costs for the consolidated county-wide 911 call center called PSAP (Public
Safety Answering Point). In 2021, the St. Joseph County Council passed a resolution to amend the local income tax rate and dedicate a portion of the certified shares income tax to fund PSAP. As a
result, the City's certified shares distribution (received in Fund #404) will be reduced going forward, starting in 2022, and the budget for PSAP in this fund will be reduced to cover only the debt service
payments for the 2014 PSAP Bonds. | Interfund Transfers - This fund provides operating subsidies for the Department of Community Investment (DCI). Subsidies are provided to the Community
Investment Division (Fund #211) and the Neighborhoods Division (Fund #219 & #230). DCI does not collect enough revenue to support its operations so the City makes up the difference with income
tax dollars. | Community Investment - Various community and economic development initiatives administered by DCI are accounted for in this fund. 2022 DCI budgeted expenditures include:
Business Development - $480k for workforce development, $250k for small business assistance, $100k for the South Bend Chamber of Commerce | Neighborhoods - $550k for vacant & abandoned
demolitions, $450k for the Homeless Strategy ($75k contract position, $275k weather amnesty, $25k County coordinator support, $100k PSH leasing, $175k project support), $350k for the Home Repair
Program, $50k for eviction prevention | Engagement - $255k for neighborhood organization support, $40k for consulting fees to support development of Civic Engagement Toolkit and Public
Engagement Plan | Planning - $150k for development of two neighborhood plans, $35k for West Side Main Streets, $5k for public art - SB Mural Festival support, $10k for place making art grant
|Property - $50k for appraisals, $100k for surveys, $226k for expenses related to Redevelopment owned properties, $50k for an alley stabilization pilot program, $107k for mowing of vacant lots.
221
City of South Bend, Indiana 2022 Budget
Fund 750 - Equipment/Vehicle Leasing
Fund Type Capital Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 16,783 682 - 20 - - - - - (20) -100%
Debt Proceeds 1,472,985 - - - - - - - - - -
Total Revenue 1,489,768 682 - 20 - - - - - (20) -100%
Expenditures by Type
Debt Service Principal 91,941 355,128 - - - - - - - - -
Debt Service Interest & Fees 9,172 12,324 - - - - - - - - -
Other Services & Charges 250 - - - - - - - - - -
Capital 3,313,965 300,278 - - - - - - - - -
Interfund Transfers Out - 1,752 - - - - - - - - -
Total Expenditures 3,415,328 669,482 - - - - - - - - -
Net Surplus / (Deficit)(1,925,560) (668,800) - 20 - - - - -
Beginning Cash Balance 2,942,035 1,016,476 347,680 347,700 347,700 347,700 347,700 347,700 Cash Reserves Target
Cash Adjustments 1 3 - - - - - -
Ending Cash Balance 1,016,476 347,680 347,700 347,700 347,700 347,700 347,700 347,700
Cash Reserves Target 1,016,476 347,680 347,700 347,700 347,700 347,700 347,700 347,700
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 752 - South Bend Redevelopment Authority
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 6,383 2,351 4,500 4,500 2,750 2,750 2,750 2,750 2,750 (1,750) -39%
Interfund Transfers In 2,867,378 2,870,500 2,866,000 2,866,000 2,865,000 2,868,500 2,869,500 2,753,500 2,556,000 (1,000) 0%
Total Revenue 2,873,761 2,872,851 2,870,500 2,870,500 2,867,750 2,871,250 2,872,250 2,756,250 2,558,750 (2,750) 0%
Expenditures by Type
Debt Service Principal 1,725,000 1,790,000 1,850,000 1,850,000 1,925,000 2,015,000 2,110,000 2,215,000 2,080,000 75,000 4%
Debt Service Interest & Fees 1,136,669 1,073,013 1,008,669 1,008,669 934,282 843,682 748,207 647,169 554,107 (74,387) -7%
Total Expenditures 2,861,669 2,863,013 2,858,669 2,858,669 2,859,282 2,858,682 2,858,207 2,862,169 2,634,107 613 0%
Net Surplus / (Deficit) 12,092 9,839 11,831 11,831 8,468 12,568 14,043 (105,919) (75,357)
Beginning Cash Balance 210,492 222,584 232,423 244,254 252,722 265,290 279,333 173,414 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 222,584 232,423 244,254 252,722 265,290 279,333 173,414 98,057
Cash Reserves Target 222,584 232,423 244,254 252,722 265,290 279,333 173,414 98,057
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Current debt includes:
- 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments paid for by River West TIF Fund (#324), final payment May 1, 2026, (debt schedule #62)
- 2015 Eddy St Commons-Lease Rental Revenue Bonds Refunding 2008 - debt payments paid for by River East Residential TIF Fund (#436), final payment February 15, 2033, (debt schedule #54)
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. Historically, the City has used 5-year capital leases and received an interest rate around 2%. Debt service principal and interest payments are
budgeted in individual departments.
Starting in 2020, the City changed its accounting for capital leases. Now the capital lease proceeds and capital expenditures are budgeted in the same fund that will repay the debt. This fund will no longer
be used after the proceeds remaining in this fund are fully spent.
Historically, this fund receives revenue in the form of capital lease proceeds. Currently, this fund only receives revenue from interest earned on the cash balance at the trustee bank.
No reserve requirement -
Capital lease fund - spend
down to zero
100% cash reserves per
bond covenants
The remaining cash in this fund is from lease proceeds for the purchase of solar panels. The timing of this purchase is still to be determined.
This fund accounts for the bi-annual debt service principal and interest payments for various debt issued by the South Bend Redevelopment Authority. The South Bend Redevelopment Authority is a
separate legal entity that is recorded in the City's Annual Comprehensive Financial Report (ACFR).
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the debt. This fund also
receives revenue from interest earned on the cash balance at the trustee bank.
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City of South Bend, Indiana 2022 Budget
Fund 755 - South Bend Building Corporation
Fund Type Debt Service Funds Control City Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 15,243 3,478 4,000 4,000 3,000 3,000 1,000 1,000 1,000 (1,000) -25%
Debt Proceeds - - - 8,860,022 - - - - - (8,860,022) -100%
Interfund Transfers In 2,641,500 2,645,000 2,311,000 2,564,000 2,575,500 1,838,000 1,055,000 1,061,000 1,066,500 11,500 0%
Total Revenue 2,656,743 2,648,478 2,315,000 11,428,022 2,578,500 1,841,000 1,056,000 1,062,000 1,067,500 (8,849,522) -77%
Expenditures by Type
Services & Charges
Debt Service Principal 2,175,000 2,250,000 2,000,000 2,150,000 2,075,000 1,430,000 685,000 715,000 750,000 (75,000) -3%
Debt Service Interest & Fees 457,744 379,968 307,705 637,665 487,480 399,805 365,930 340,443 313,193 (150,185) -24%
Total Services & Charges 2,632,744 2,629,968 2,307,705 2,787,665 2,562,480 1,829,805 1,050,930 1,055,443 1,063,193 (225,185) -8%
Interfund Transfers Out - - - 9,248,224 - - - - - (9,248,224) -100%
Total Expenditures 2,632,744 2,629,968 2,307,705 12,035,889 2,562,480 1,829,805 1,050,930 1,055,443 1,063,193 (9,473,409) -79%
Net Surplus / (Deficit) 23,999 18,510 7,295 (607,867) 16,020 11,195 5,070 6,557 4,307
Beginning Cash Balance 791,026 815,025 833,535 225,668 241,688 252,883 257,953 264,510 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 815,025 833,535 225,668 241,688 252,883 257,953 264,510 268,817
Cash Reserves Target 815,025 833,535 225,668 241,688 252,883 257,953 264,510 268,817
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
This fund accounts for bi-annual debt service principal and interest payments for various debt issued by the South Bend Building Corporation. The South Bend Building Corporation is a separate legal
entity, but is reported as a fund in the City's Annual Comprehensive Financial Report (ACFR).
This fund accounts for the trustee bank's receipt of debt service payments from the City, recorded as interfund transfers from the City funds that are funding the repayment of the debt. This fund also
receives revenue from interest earned on the cash balance at the trustee bank.
In 2021, the City issued the LIT Lease Rental Revenue Bonds, Series 2021 (known as the 2021 EDIT Infrastructure Bonds). The bonds were issued to fund street and neighborhood infrastructure
projects. The par amount of the bonds were $7,610,000 with a premium of $1,250,022, a total of $8,860,022. The bonds were closed on May 12, 2021 with a net interest rate of 3.4%. The bond proceeds
were deposited into this fund.
Current debt includes:
- 2012 Fire Station/Police Dept Renovations Refunding Bonds, Refunding 2003 - debt payments paid for by River West TIF Fund (#324), final payment February 1, 2023, (debt schedule #39)
- 2013 EMS/Fire Station/Tower Bonds - debt payments paid for by the Fire Department Capital Fund (#287), final payment February 1, 2033, (debt schedule #116)
- 2021 EDIT Infrastructure Bonds - debt payments paid for by the Local Income Tax Economic Development Fund (#408), final payment August 15, 2037, (debt schedule #215)
In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on February 1, 2021, (debt schedule #36). The debt service reserve balance of
$647,148 was disbursed by the trustee bank when the bonds were paid off. This amount was transferred to the River West TIF Fund (#324) and the Sewage Works Operating Fund (#641), the funds that
repaid the debt.
In 2021, the cost of issuance for the 2021 EDIT Infrastructure bonds was accounted for in this fund. The remaining bond proceeds, after cost of issuance was deducted, was $8,601,026. That amount was
transferred to the bond capital fund (#455) to be used towards the approved capital infrastructure projects.
223
City of South Bend, Indiana 2022 Budget
REDEVELOPMENT COMMISSION
CONTROLLED FUNDS
224
P
OR
T
A
G
E
AVE
WESTERN AVE
PRAIRIEAVELINCOL
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Y
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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.
225
City of South Bend, Indiana 2022 Budget
Fund 324 - TIF - River West Development Area
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 18,555,308 16,814,400 16,247,264 18,120,969 17,704,130 18,091,160 18,299,760 19,103,270 19,212,600 (416,839) -2%
Intergov./ Shared Revenues 395,000 381,500 397,000 383,000 396,500 396,500 395,000 394,500 396,000 13,500 4%
Intergov./ Grants 41,206 13,844 - 868,707 - - - - - (868,707) -100%
Charges for Services 2,160 - - - - - - - - - -
Interest Earnings 744,246 199,544 178,188 154,188 173,901 193,817 265,494 330,381 376,187 19,713 13%
Donations - 2,250 - - - - - - - - -
Debt Proceeds - 4,345,059 - - - - - - - - -
Other Income 129,336 252,995 - 22,900 - - - - - (22,900) -100%
Interfund Transfers In 64,022 35,560 90,000 657,593 - - - - - (657,593) -100%
Total Revenue 19,931,280 22,045,151 16,912,452 20,207,357 18,274,531 18,681,477 18,960,254 19,828,151 19,984,787 (1,932,826) -10%
Expenditures by Type
Services & Charges
Professional Services 1,099,869 1,082,200 390,384 1,159,637 425,000 406,319 414,445 422,733 431,187 (734,637) -63%
Other Services & Charges 1,325,523 619,953 - 250,000 - - - - - (250,000) -100%
Grants & Subsidies - - - - - - - - - - -
Debt Service Principal 4,038,315 3,750,570 3,883,193 3,883,193 3,711,202 3,874,615 1,283,498 1,207,742 1,040,000 (171,991) -4%
Debt Service Interest & Fees 1,198,375 1,329,981 959,216 959,216 813,204 641,946 461,970 309,548 271,690 (146,012) -15%
Total Services & Charges 7,662,082 6,782,703 5,232,793 6,252,046 4,949,406 4,922,880 2,159,913 1,940,023 1,742,877 (1,302,640) -21%
Capital 8,735,222 12,152,391 - 17,402,255 8,070,772 9,243,343 12,991,913 14,130,316 14,635,795 (9,331,483) -54%
Interfund Transfers Out 4,266,098 5,085,022 5,013,803 5,013,803 4,710,000 3,924,500 3,147,500 3,032,500 2,833,500 (303,803) -6%
Total Expenditures 20,663,402 24,020,117 10,246,596 28,668,104 17,730,178 18,090,723 18,299,326 19,102,839 19,212,172 (10,937,926) -38%
Net Surplus / (Deficit) (732,123) (1,974,965) 6,665,856 (8,460,747) 544,353 590,754 660,928 725,312 772,615
Beginning Cash Balance 31,665,638 30,950,203 29,039,261 20,578,514 21,122,867 21,713,621 22,374,549 23,099,861 Cash Reserves Target
Cash Adjustments 16,687 64,024 - - - - - -
Ending Cash Balance 30,950,203 29,039,261 20,578,514 21,122,867 21,713,621 22,374,549 23,099,861 23,872,476
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
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 Hotel/Motel Tax
(intergovernmental shared revenues).
In 2020, bond proceeds were receipted into the fund. See explanation of bond below.
Various projects and development opportunities include: funds to better leverage state and federal grant opportunities, neighborhood revitalization and improvements, development agreements aimed at
increasing early childhood education capacity, and projects that were started in 2021 and will still be in process in 2022. TIF support will also be used for various Public Works projects, and development
opportunities which may be presented to the Redevelopment Commission in 2022. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. This fund is
also used to repay several bonds related to capital projects in the community.
In 2020, bonds were issued to fund the St. Joseph County Public Library Community Education Center Project. The par amount of the bonds was $4,225,000 with a premium of $120,058.95. The bond
proceeds were deposited into this fund. $4,000,000 went towards capital project expenses and the remaining amount went towards cost of issuance. The bonds are being repaid by this fund with the final
payment due February 1, 2037.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget for RDC controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $9,659,406 for debt service payments and ongoing service contracts. The remaining budget displayed in this fund ($8,070,772) has not been
appropriated by the Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project
expenditures will be appropriated by the Redevelopment Commission during 2022 as projects arise.
226
City of South Bend, Indiana 2022 Budget
Fund 422 - TIF - West Washington
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 261,830 237,261 287,082 348,856 283,927 284,804 284,715 284,901 285,317 (64,929) -19%
Interest Earnings 41,430 8,861 4,881 7,164 9,635 10,291 13,901 17,069 19,193 2,471 34%
Other Income 18,500 300 - - - - - - - - -
Total Revenue 321,760 246,422 291,963 356,020 293,562 295,095 298,616 301,970 304,510 (62,458) -18%
Expenditures by Type
Professional Services - 55 - 50,000 - - - - - (50,000) -100%
Capital 1,089,137 152,666 - 308,843 280,000 280,000 280,000 280,000 280,000 (28,843) -9%
Total Expenditures 1,089,137 152,721 - 358,843 280,000 280,000 280,000 280,000 280,000 (78,843) -22%
Net Surplus / (Deficit)(767,377) 93,701 291,963 (2,823) 13,562 15,095 18,616 21,970 24,510
Beginning Cash Balance 1,797,082 1,031,822 1,127,293 1,124,470 1,138,032 1,153,127 1,171,743 1,193,713 Cash Reserves Target
Cash Adjustments 2,117 1,769 - - - - - -
Ending Cash Balance 1,031,822 1,127,293 1,124,470 1,138,032 1,153,127 1,171,743 1,193,713 1,218,223
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 429 - TIF - River East Development Area (NE Dev)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 2,722,642 2,997,091 2,560,473 4,328,968 3,822,890 3,834,360 3,842,690 3,848,790 3,852,200 (506,078) -12%
Interest Earnings 249,447 62,271 22,737 39,992 27,464 38,306 55,647 73,104 87,471 (12,528) -31%
Other Income 7,725 - - 74,326 - - - - - (74,326) -100%
Interfund Transfers In - - - 673,180 - - - - - (673,180) -100%
Total Revenue 2,979,815 3,059,362 2,583,210 5,116,466 3,850,354 3,872,666 3,898,337 3,921,894 3,939,671 (1,266,112) -25%
Expenditures by Type
Services & Charges
Professional Services 29,225 82,784 - 721,335 - - - - - (721,335) -100%
Insurance 25,256 - - 744 - - - - - (744) -100%
Other Services & Charges 790 - - - - - - - - - -
Total Services & Charges 55,271 82,784 - 722,079 - - - - - (722,079) -100%
Capital 5,686,682 5,418,511 - 6,694,814 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 (3,194,814) -48%
Total Expenditures 5,741,954 5,501,295 - 7,416,893 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 (3,916,893) -53%
Net Surplus / (Deficit)(2,762,138) (2,441,932) 2,583,210 (2,300,427) 350,354 372,666 398,337 421,894 439,671
Beginning Cash Balance 10,967,923 8,215,417 5,864,278 3,563,851 3,914,205 4,286,871 4,685,208 5,107,102 Cash Reserves Target
Cash Adjustments 9,633 90,793 - - - - - -
Ending Cash Balance 8,215,417 5,864,278 3,563,851 3,914,205 4,286,871 4,685,208 5,107,102 5,546,773
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget displayed in this fund has not been appropriated by the
Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures will be
appropriated by the Redevelopment Commission during 2022 as projects arise.
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.
Various projects and development opportunities include: Completion of the City's commitment to the Wharf Phase II (Three Twenty Cascades), Robert Henry Neighborhood improvements,
streetscape projects, Public Works projects, and various development opportunities which may be presented to the Redevelopment Commission in 2022. Professional Services will cover mandatory
administrative costs related to TIF neutralization calculations.
No reserve requirement
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 projects for this TIF area.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget displayed in this fund has not been appropriated by the
Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures will be
appropriated by the Redevelopment Commission during 2022 as projects arise.
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.
In 2022 and continuing through 2025, this fund will be primarily utilized to provide upgrades and programming at the Martin Luther King Jr. Community Center. Professional Services will cover
mandatory administrative costs related to TIF neutralization calculations.
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.
227
City of South Bend, Indiana 2022 Budget
Fund 430 - TIF - Southside Development Area #1
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 1,755,231 3,081,721 1,839,984 2,981,728 1,815,749 1,820,185 1,820,923 1,821,766 1,824,919 (1,165,979) -39%
Interest Earnings 249,564 89,378 49,667 75,461 69,286 78,439 103,377 123,829 135,819 (6,175) -8%
Total Revenue 2,004,796 3,171,100 1,889,651 3,057,189 1,885,035 1,898,624 1,924,300 1,945,595 1,960,738 (1,172,154) -38%
Expenditures by Type
Professional Services 190,544 140,498 - 831,422 - - - - - (831,422) -100%
Capital 1,642,471 76,527 - 5,812,095 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (3,812,095) -66%
Total Expenditures 1,833,015 217,025 - 6,643,516 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 (4,643,516) -70%
Net Surplus / (Deficit)171,781 2,954,075 1,889,651 (3,586,327) (114,965) (101,376) (75,700) (54,405) (39,262)
Beginning Cash Balance 9,432,094 9,607,799 12,586,134 8,999,807 8,884,842 8,783,466 8,707,765 8,653,360 Cash Reserves Target
Cash Adjustments 3,925 24,260 - - - - - -
Ending Cash Balance 9,607,799 12,586,134 8,999,807 8,884,842 8,783,466 8,707,765 8,653,360 8,614,099
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 435 - TIF - Douglas Road
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes - - 369,525 269,923 166,000 166,000 166,000 166,000 166,000 (103,923) -39%
Interest Earnings 5,428 1,154 296 687 3,511 3,288 6,416 10,253 14,133 2,824 411%
Total Revenue 5,428 1,154 369,821 270,610 169,511 169,288 172,416 176,253 180,133 (101,099) -37%
Expenditures by Type
Professional Services 21,575 96,143 - 90,283 - - - - - (90,283) -100%
Capital - - - - 150,517 - - - - 150,517 100%
Interfund Transfers Out - - - 91,370 - - - - - (91,370) -100%
Total Expenditures 21,575 96,143 - 181,653 150,517 - - - - (31,136) -17%
Net Surplus / (Deficit)(16,147) (94,989) 369,821 88,958 18,994 169,288 172,416 176,253 180,133
Beginning Cash Balance 203,834 187,806 93,140 182,097 201,091 370,379 542,795 719,048 Cash Reserves Target
Cash Adjustments 119 322 - - - - - -
Ending Cash Balance 187,806 93,140 182,097 201,091 370,379 542,795 719,048 899,181
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget displayed in this fund has not been appropriated by the
Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures will be
appropriated by the Redevelopment Commission during 2022 as projects arise.
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. Prior to pay year 2021, the Redevelopment Commission did not collect the excess tax increment for use in projects. For pay year 2021 and after, the Redevelopment Commission has
determined it will collect the increment.
This fund will help fund a portion of the Douglas Road utility relocation by repaying $300,517.13 to the Sewage Works Capital Fund (#642) for the City's share of the project. The repayment was started in
2021 and is anticipated to go through 2022 based on TIF revenue collections.
No reserve requirement
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.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget displayed in this fund has not been appropriated by the
Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances and forecasted TIF revenues. Budget for capital project expenditures will be
appropriated by the Redevelopment Commission during 2022 as projects arise.
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.
Various projects and development opportunities include: South East Master Plan Implementation, Public Works projects, $3 million for Fire Station #8, and various development opportunities which may be
presented to the Redevelopment Commission in 2022.
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.
228
City of South Bend, Indiana 2022 Budget
Fund 436 - TIF - River East Residential (NE Res)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Property Taxes 4,933,558 5,308,975 5,712,495 6,299,000 5,978,380 5,978,380 5,978,380 5,978,380 5,978,380 (320,620) -5%
Interest Earnings 54,332 15,060 82,945 19,471 53,667 68,076 108,300 152,739 193,427 34,196 176%
Total Revenue 4,987,889 5,324,035 5,795,440 6,318,471 6,032,047 6,046,456 6,086,680 6,131,119 6,171,807 (286,424) -5%
Expenditures by Type
Services & Charges
Professional Services - - 24,797 38,147 30,000 30,000 30,000 30,000 30,000 (8,147) -21%
Debt Service Principal 392,522 409,383 427,038 427,038 445,524 464,883 126,129 111,126 113,360 18,486 4%
Debt Service Interest & Fees 102,306 85,445 68,291 68,291 49,805 30,446 14,386 11,767 9,533 (18,486) -27%
Total Services & Charges 494,828 494,828 520,126 533,476 525,329 525,329 170,515 152,893 152,893 (8,147) -2%
Capital - - - - - - - - - - -
Interfund Transfers Out 3,769,003 3,864,125 4,180,375 5,063,555 4,396,375 4,403,875 4,414,875 4,425,125 4,422,750 (667,180) -13%
Total Expenditures 4,263,831 4,358,953 4,700,501 5,597,031 4,921,704 4,929,204 4,585,390 4,578,018 4,575,643 (675,327) -12%
Net Surplus / (Deficit) 724,058 965,082 1,094,939 721,440 1,110,343 1,117,252 1,501,290 1,553,101 1,596,164
Beginning Cash Balance 2,982,744 3,706,897 4,678,334 5,399,774 6,510,117 7,627,369 9,128,659 10,681,760 Cash Reserves Target
Cash Adjustments 95 6,355 - - - - - -
Ending Cash Balance 3,706,897 4,678,334 5,399,774 6,510,117 7,627,369 9,128,659 10,681,760 12,277,924
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
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.
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. Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. This fund is repaying two interfund loans (debt schedules
#84 & #85). Principal and interest payments are made to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029.
In 2021, in addition to debt service requirements, the fund was used for the first time to fund various projects within or abutting and serving the TIF area. Those projects are anticipated to be ongoing in
2022. The development in the area has resulted in higher net assessed values and therefore higher than anticipated TIF revenue collections.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget for RDC controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $4,921,704 for debt service payments and ongoing service contracts. Budget for capital project expenditures will be appropriated by the
Redevelopment Commission during 2022 as projects arise.
229
City of South Bend, Indiana 2022 Budget
Fund 315 - Airport 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 28,483 9,075 40,000 40,000 - - - - - (40,000) -100%
Total Revenue 28,483 9,075 40,000 40,000 - - - - - (40,000) -100%
Expenditures by Type
Debt Service Principal - - - - - - 1,040,462 - - - -
Interfund Transfers Out 23,962 13,309 40,000 40,000 - - - - - (40,000) -100%
Total Expenditures 23,962 13,309 40,000 40,000 - - 1,040,462 - - (40,000) -100%
Net Surplus / (Deficit)4,521 (4,234) - - - - (1,040,462) - -
Beginning Cash Balance 1,037,930 1,042,908 1,040,462 1,040,462 1,040,462 1,040,462 - - Cash Reserves Target
Cash Adjustments 456 1,788 - - - - - -
Ending Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462 1,040,462 - - -
Cash Reserves Target 1,042,908 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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 47,620 15,173 50,000 50,000 - - - - - (50,000) -100%
Total Revenue 47,620 15,173 50,000 50,000 - - - - - (50,000) -100%
Expenditures by Type
Debt Service Principal - - - - - - 1,739,495 - - - -
Interfund Transfers Out 40,061 22,251 50,000 50,000 - - - - - (50,000) -100%
Total Expenditures 40,061 22,251 50,000 50,000 - - 1,739,495 - - (50,000) -100%
Net Surplus / (Deficit)7,559 (7,079) - - - - (1,739,495) - -
Beginning Cash Balance 1,735,262 1,743,584 1,739,495 1,739,495 1,739,495 1,739,495 - - Cash Reserves Target
Cash Adjustments 763 2,989 - - - - - -
Ending Cash Balance 1,743,584 1,739,495 1,739,495 1,739,495 1,739,495 - - -
Cash Reserves Target 1,743,584 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 debt service reserve will be used towards the last debt service payment due August 1, 2024.
100% debt service reserve
per bond covenants
100% debt service reserve
per bond covenants
This fund was established 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.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into the River West TIF Fund (#324) rather than transferring it.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
This fund was established 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.
Historically, this fund received revenue from interest earned on the fund's cash balance. In 2022, the City will change its interest earnings allocation methodology to deposit interest earned by this fund
directly into the River West TIF Fund (#324) rather than transferring it.
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City of South Bend, Indiana 2022 Budget
Fund 351 - 2018 TIF Park Bond Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 27,510 8,934 - 6,085 9,357 9,406 12,654 15,474 17,322 3,272 54%
Total Revenue 27,510 8,934 - 6,085 9,357 9,406 12,654 15,474 17,322 3,272 54%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)27,510 8,934 - 6,085 9,357 9,406 12,654 15,474 17,322
Beginning Cash Balance 991,077 1,018,984 1,029,665 1,035,750 1,045,107 1,054,513 1,067,167 1,082,641 Cash Reserves Target
Cash Adjustments 396 1,747 - - - - - -
Ending Cash Balance 1,018,984 1,029,665 1,035,750 1,045,107 1,054,513 1,067,167 1,082,641 1,099,963
Cash Reserves Target 1,018,984 1,029,665 1,035,750 1,045,107 1,054,513 1,067,167 1,082,641 1,099,963
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 352 - 2019 South Shore Double Tracking Bond Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings - 13 - 3 10 10 10 10 10 7 233%
Debt Proceeds 9,447,841 - - - - - - - - - -
Interfund Transfers In - 488,171 1,036,500 1,036,500 1,035,000 1,035,500 1,039,000 1,035,500 1,035,500 (1,500) 0%
Total Revenue 9,447,841 488,184 1,036,500 1,036,503 1,035,010 1,035,510 1,039,010 1,035,510 1,035,510 (1,493) 0%
Expenditures by Type
Services & Charges
Debt Service Principal - 270,000 650,000 650,000 685,000 720,000 760,000 795,000 835,000 35,000 5%
Debt Service Interest & Fees 293,022 247,313 377,750 377,750 344,750 310,125 273,625 235,125 195,000 (33,000) -9%
Total Services & Charges 293,022 517,313 1,027,750 1,027,750 1,029,750 1,030,125 1,033,625 1,030,125 1,030,000 2,000 0%
Capital 9,125,000 - - - - - - - - - -
Total Expenditures 9,418,022 517,313 1,027,750 1,027,750 1,029,750 1,030,125 1,033,625 1,030,125 1,030,000 2,000 0%
Net Surplus / (Deficit)29,819 (29,129) 8,750 8,753 5,260 5,385 5,385 5,385 5,510
Beginning Cash Balance - 29,819 690 9,443 14,703 20,088 25,473 30,858 Cash Reserves Target
Cash Adjustments - -- - - - - -
Ending Cash Balance 29,819 690 9,443 14,703 20,088 25,473 30,858 36,368
Cash Reserves Target 29,819 690 9,443 14,703 20,088 25,473 30,858 36,368
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
This fund receives interfund transfers from the River West TIF Fund (#324) in the amount of the lease rental payments per the debt schedule. This fund receives revenue from interest earned on the
cash balance held at the trustee bank.
At the time of issuance, $9,125,000 went towards the capital project, and the remaining amount went towards cost of issuance. Lease rental payments are due on January 15 and July 15 and bond
payments are due on February 1 and August 1. The final bond payment is due February 1, 2030.
100% debt service reserve
per bond covenants
100% debt service reserve
per bond covenants
This fund was established (ordinance 10590-18) 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 the 2018 TIF Park Bond Capital
Fund (#452) and will be used towards the approved capital projects.
- 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. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
The debt service reserve will be used towards the last debt service payment due February 1, 2033.
This fund was established to account for the semi-annual payment of debt service principal and interest to the bondholders for the South Bend Redevelopment Authority Lease Rental Revenue Bonds of
2019 South Shore Double Tracking Project (debt schedule #200). The bonds were issued to fund the Northern Indiana Commuter Transportation District Main Line Double-Tracking Project, which
will be located partly within the geographical boundaries of the River West Development Area. The par amount of the bonds was $7,985,000 with a premium of $1,462,840.60. The bonds were closed on
December 28, 2019 with a net interest rate of 5%.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget for RDC controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $1,029,750 for debt service payments.
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City of South Bend, Indiana 2022 Budget
Fund 353 - 2020 TIF Library Bond Debt Service Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings - 2 - 15 10 10 10 10 10 (5) -33%
Interfund Transfers In - 326,938 - - - - - - - - -
Total Revenue - 326,939 - 15 10 10 10 10 10 (5) -33%
Expenditures by Type
Interfund Transfers Out - - - 11 - - - - - (11) -100%
Total Expenditures - - - 11 - - - - - (11) -100%
Net Surplus / (Deficit)- 326,939 - 4 10 10 10 10 10
Beginning Cash Balance - - 326,939 326,943 326,953 326,963 326,973 326,983 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - 326,939 326,943 326,953 326,963 326,973 326,983 326,993
Cash Reserves Target - 326,939 326,943 326,953 326,963 326,973 326,983 326,993
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
Fund 439 - Certified Technology Park
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 11,146 96 139 65 101 101 136 167 186 36 55%
Total Revenue 11,146 96 139 65 101 101 136 167 186 36 55%
Expenditures by Type
Capital 624,194 - - - - - - - - - -
Total Expenditures 624,194 - - - - - - - - - -
Net Surplus / (Deficit)(613,048) 96 139 65 101 101 136 167 186
Beginning Cash Balance 622,685 10,965 11,080 11,145 11,246 11,347 11,483 11,650 Cash Reserves Target
Cash Adjustments 1,328 19 - - - - - -
Ending Cash Balance 10,965 11,080 11,145 11,246 11,347 11,483 11,650 11,836
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
In 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. Eligible expenses will be appropriated as identified in 2022.
100% debt service reserve
per bond covenants
No reserve requirement
This fund was established to hold the debt service reserve for the Taxable Economic Development Tax Increment Revenue Bonds, Series 2020, Community Education Center Project (debt schedule
#210). The bonds were issued to provide funds to the St. Joseph County Public Library for the purpose of construction, equipping, and furnishing of a new building for use as a community and education
center to provide new and flexible spaces for community meeting and training, events and conferences, and a larger auditorium to meet increasing demand for program space and allow for a more diverse
range of programs and community events.
- The par amount of the bonds was $4,225,000 with a premium of $120,058.95. The bonds were closed on October 28, 2020 with a net interest rate of 3%.
- The bond proceeds were deposited into the River West Development Area TIF Fund (#324). $4,000,000 went towards the capital project and the remaining amount went towards cost of issuance.
- The bonds are being repaid by Fund #324, with bond payments due on February 1 and August 1.
At the time of issuance, $326,937.50 was deposited into this fund to be held as a reserve. This fund receives revenue from interest earned on the cash balance held at the trustee bank.
The debt service reserve will be used towards the last debt service payment due February 1, 2037.
This fund was established (ordinance 10148-12) to account for the collection of a special state tax distribution received at the end of 2011 and the use of those funds for improvements at Innovation Park
and Ignition Park, the city's dual-campus technology park.
From 2011 to 2014, this fund received $4,399,838 from a special state tax distribution for certified technology parks. Since then, this fund’s only source of revenue is interest earned on the fund's cash
balance.
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City of South Bend, Indiana 2022 Budget
Fund 433 - Redevelopment General
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Local Income Taxes 84,095 24,117 8,007 3,543 7,000 7,000 7,000 7,000 7,000 3,457 98%
Interest Earnings 24,815 11,827 26,301 13,014 24,072 27,841 39,285 50,250 58,693 11,058 85%
Donations 1,177,112 1,449,512 1,000,000 1,411,887 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (411,887) -29%
Interfund Transfers In - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0%
Total Revenue 1,286,022 1,635,456 1,184,308 1,578,444 1,181,072 1,184,841 1,196,285 1,207,250 1,215,693 (397,372) -25%
Expenditures by Type
Services & Charges
Professional Services 5,211 1,657 4,500 4,500 4,500 4,500 4,500 4,500 4,500 - 0%
Grants & Subsidies 416,989 666,323 - 1,108,797 - - - - - (1,108,797) -100%
Total Services & Charges 422,200 667,979 4,500 1,113,297 4,500 4,500 4,500 4,500 4,500 (1,108,797) -100%
Capital - 2,214 - - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 100%
Interfund Transfers Out - - - 147,786 - - - - - (147,786) -100%
Total Expenditures 422,200 670,193 4,500 1,261,083 1,004,500 1,004,500 1,004,500 1,004,500 1,004,500 (256,583) -20%
Net Surplus / (Deficit) 863,822 965,263 1,179,808 317,361 176,572 180,341 191,785 202,750 211,193
Beginning Cash Balance 614,296 1,476,915 2,444,710 2,762,071 2,938,643 3,118,984 3,310,769 3,513,519 Cash Reserves Target
Cash Adjustments (1,204) 2,532 - - - - - -
Ending Cash Balance 1,476,915 2,444,710 2,762,071 2,938,643 3,118,984 3,310,769 3,513,519 3,724,712
Cash Reserves Target 105,550 167,548 315,271 251,125 251,125 251,125 251,125 251,125
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
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. There is one additional
member from the South Bend Community School Corporation Board of School Trustees, appointed by the Mayor as a non-voting adviser to the Commission.
Starting in 2019, this fund receives the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State. This fund also receives revenue from interest earned
on the fund's cash balance.
Starting 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).
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.
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 2022, projects will be aimed at addressing: Non-traditional financial capital and education, responsive neighborhood based amenities, and supporting the creation and
growth of small businesses.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget for RDC controlled funds was approved by the
Redevelopment Commission on October 18, 2021, totaling $4,500 for potential services ineligible for TIF funding. The remaining budget displayed in this fund ($1 million) has not been appropriated by
the Redevelopment Commission. It is an estimate of potential spending on capital projects based on available cash balances. Budget for capital project expenditures will be appropriated by the
Redevelopment Commission during 2022 as projects arise.
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City of South Bend, Indiana 2022 Budget
Fund 452 - 2018 TIF Park Bond Capital
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 202,657 28,865 - 15,033 - - - - - (15,033) -100%
Total Revenue 202,657 28,865 - 15,033 - - - - - (15,033) -100%
Expenditures by Type
Professional Services 640,860 86,969 - 30,889 - - - - - (30,889) -100%
Capital 5,895,577 1,427,387 - 2,547,118 - - - - - (2,547,118) -100%
Total Expenditures 6,536,438 1,514,357 - 2,578,007 - - - - - (2,578,007) -100%
Net Surplus / (Deficit)(6,333,781) (1,485,491) - (2,562,974) - - - - -
Beginning Cash Balance 10,403,960 4,085,672 2,614,468 - - - - - Cash Reserves Target
Cash Adjustments 15,493 14,287 (51,494) - - - - -
Ending Cash Balance 4,085,672 2,614,468 - - - - - -
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
2021 2021 2022 Budget
2019 2020 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2023 2024 2025 2026 2021-2022 Change
Revenue
Interest Earnings 10,900 3,540 4,209 4,209 2 2 2 3 3 (4,207) -100%
Total Revenue 10,900 3,540 4,209 4,209 2 2 2 3 3 (4,207) -100%
Expenditures by Type
Capital - - - - 412,000 - - - - 412,000 100%
Total Expenditures - - - - 412,000 - - - - 412,000 100%
Net Surplus / (Deficit)10,900 3,540 4,209 4,209 (411,998) 2 2 3 3
Beginning Cash Balance 392,693 403,750 407,982 412,191 193 195 197 200 Cash Reserves Target
Cash Adjustments 157 692 - - - - - -
Ending Cash Balance 403,750 407,982 412,191 193 195 197 200 203
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
In the past, a majority of this fund's 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 was established 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 the 2018 TIF Park Bond Debt Service Fund (#351) per the bond agreement. The remaining $10,825,000 was deposited
into this fund to be used towards the approved capital projects.
Funding is 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.
This fund was established in 2009 to receive property tax proceeds derived from parcels located in the Airport Economic Development Area that are also located in the Urban Enterprise Zone, as
provided and permitted by Indiana law (IC 36-7-14-39(g)). All sums of money collected are to be used for programs in job training, job enrichment, and basic skill development that are designed to
benefit residents and employers in the Urban Enterprise Zone and for other purposes permitted within IC 36-7-14-39 and other applicable Tax Increment Finance State law.
The budget for the RDC controlled funds is approved by the Redevelopment Commission and not the Common Council. The 2022 budget displayed in this fund has not been appropriated by the
Redevelopment Commission. Budget for capital project expenditures will be appropriated by the Redevelopment Commission during 2022 as projects arise.
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City of South Bend, Indiana 2022 Budget
GLOSSARY
235
City of South Bend, Indiana 2022 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 2022 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 principal 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.
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.
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.
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City of South Bend, Indiana 2022 Budget
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.
LIT: Local Income Tax (LIT). Local income taxes are based on employee wages earned in St. 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. St. Joseph County has adopted three local income taxes (LIT)
that result in direct revenue to the City—namely, Certified Shares (.6% of wages), Economic Development
(.4% of wages), and Public Safety (.25% of wages).
Long Term Debt: Debt with a maturity of more than one year.
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City of South Bend, Indiana 2022 Budget
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.
Fiduciary Funds: Fiduciary 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