HomeMy WebLinkAbout2023 Budget BookCITY OF SOUTH BEND, INDIANA
2023 ADOPTED BUDGET
James Mueller, Mayor
Kyle Willis, City ControllerBenjamin Dougherty, Deputy City Controller
City of South Bend, Indiana 2023 Budget
Table of Contents
Transmittal Letter .................................................................................................................................................... 3
Introduction and Overview ................................................................................................................................... 4
Background .........................................................................................................................................................5
2022 Strategic Priorities .................................................................................................................................... 8
The Budget Process: Translating Strategic Priorities to an Adopted Budget ......................................... 12
2022 Budget Overview .................................................................................................................................... 18
Financial Structure and Policy .............................................................................................................................. 29
Organization Chart ............................................................................................................................................. 27
Detailed Fund Descriptions & Structure .................................................................................................. .....30
Department/Fund Relationship ................................................................................................................ .....37
Financial Policies ............................................................................................................................................... 39
General Accounting ............................................................................................................... .....40
Cash Management & Investment ..............................................................................................42
Revenue Recognition.................................................................................................................. 44
Budgeting ..................................................................................................................................... 47
Procurement ................................................................................................................................ 48
General Disbursement and Vendor Payment ........................................................................ 50
Payroll ............................................................................................................................................53
Capital Asset ........................................................................................................................... .....53
Inventory ....................................................................................................................................... 54
Debt ..............................................................................................................................................54
Internal Control ........................................................................................................................... 58
Financial Summaries ............................................................................................................................................ 60
2022 Budget Summary ....................................................................................................................................... 61
Changes in Fund Balance Summary .......................................................................................................... .....61
Revenue & Expenditure Summary by Fund Type ........................................................................................ 64
Revenue by Type .............................................................................................................................................. 65
Expenditures by Type ...................................................................................................................................... 69
Consolidated Financial Schedules .............................................................................................................. ....73
Detailed Financial Discussion – Revenue .................................................................................................... 74
Detailed Financial Discussion – Capital Expenditures .............................................................................. 83
Detailed Financial Discussion – Debt ........................................................................................................... 90
Detailed Financial Discussion – Personnel .................................................................................................. 95
Department Information ................................................................................................................................... 110
General Government ............................................................................................................................... .......110
Public Works ............................................................................................................................................. .......111
Police Department ......................................................................................................................................... .112
Fire Department ..............................................................................................................................................113
Venues, Parks & Arts ......................................................................................................................................114
Department of Community Investment ......................................................................................................115
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City of South Bend, Indiana 2023 Budget
Fund Information ................................................................................................................................................ 124
101 General Fund ........................................................................................................................................................ 127
Mayor's Office ............................................................................................................................ 127
Comm Iunity nitiatives ............................................................................................................... 128
Community Police Review Office ........................................................................................... 129
City Clerk ..................................................................................................................................... 130
Comm Con ouncil....................................................................................................................... 131
Controller’s Office ..................................................................................................................... 132
Human Resources ...................................................................................................................... 133
Diversity In& clusion ................................................................................................................ 134
Human Rights ............................................................................................................................. 135
Legal Department ...................................................................................................................... 136
Engineering ................................................................................................................................. 137
Office of Sustainability .......................................................................................................138-139
AmeriCorps Grant Program .................................................................................................... 140
Police Department ..................................................................................................................... 141
Police Crime Lab ........................................................................................................................ 142
Fire Department ......................................................................................................................... 143
Emergency Medical Services .................................................................................................... 144
Fire Training Center .................................................................................................................. 145
Morris Performing Arts Center ............................................................................................... 146
Palais Royale Ballroom .............................................................................................................. 147
Public Works Funds ............................................................................................................................................ 149
202 Motor Vehicle Highway ....................................................................................................................... 149
266 MVH Restricted Fund .......................................................................................................................... 150
Motor Vehicle Highway Budget Summary - Fund 202 & 266 ...................................................... 151
251 Local Road & Street .............................................................................................................................. 152
257 LOIT Special Distribution ................................................................................................................... 153
265 Local Road & Bridge Grant ................................................................................................................ 154
412 Major Moves Construction .................................................................................................................. .....155
455 2021 Infrastructure Bond Capital ....................................................................................................... 156
610 Solid Waste Operations ............................................................................................................................. 157
611 Solid Waste Capital ................................................................................................................................... 158
620 Water Works Operations ..................................................................................................................... 159
622 Water Works Capital ............................................................................................................................. 160
624 Water Works Customer Deposit ........................................................................................................ 161
625 Water Works Sinking (Debt Service) ................................................................................................. 162
626 Water Works Bond Reserve ................................................................................................................ 163
629 Water Works Operations & Maintenance Reserve .......................................................................... 164
640 Sewer Insurance ......................................................................................................................................... 165
641 Sewage Works Operations. .................................................................................................................. 166
642 Sewage Works Capital .......................................................................................................................... 167
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City of South Bend, Indiana 2023 Budget
643 Sewage Works Operations & Maintenance Reserve ....................................................................... 168
649 Sewage Sinking (Debt Service) ............................................................................................................ 169
653 Sewage Debt Service Reserve .............................................................................................................. 170
654 Sewage Works Customer Deposit ...................................................................................................... 171
655 Project ReLeaf ........................................................................................................................................... 172
667 Storm Sewer Fund .................................................................................................................................... 173
Public Safety Funds .....................................................................................................................................................174
216 Police State Seizures .............................................................................................................................. 175
218 Police Curfew Violations ..................................................................................................................... 176
220 Law Enforcement Continuing Education ......................................................................................... 177
249 Local Income Tax - Public Safety....................................................................................................... 178
278 Police Take Home Vehicle .................................................................................................................. 179
280 Police Block Grants .............................................................................................................................. 180
287 Fire Department Capital ...................................................................................................................... 181
288 Emergency Medical Services Operating ............................................................................................ 182
289 Haz-Mat .................................................................................................................................................. .....183
291 Indiana River Rescue ................................................................................................................................. 184
292 Police Grants.......................................................................................................................................... ....185
294 Regional Police Academy ..................................................................................................................... 186
295 C.O.P.S. M.O.R.E. Grant .................................................................................................................... 187
299 Police Federal Drug Enforcement ..................................................................................................... 188
350 2018 Fire Station #9 Debt Service ..................................................................................................... 189
451 2019 Fire Station #9 Bond Capital ..................................................................................................... 190
701 Fire Pension ................................................................................................................................................ 191
702 Police Pension ............................................................................................................................................ 192
705 Police UK-9 nit ...................................................................................................................................... ....193
Venues, Parks & Arts Funds .....................................................................................................................................194
201 Parks & Recreation ............................................................................................................................... 195
273 Morris PAC/Palais Royale Marketing ............................................................................................... 196
274 Morris PAC Self-Promotion ............................................................................................................... 197
312 2017 Parks Bond Debt Service ........................................................................................................... 198
401 Coveleski Stadium Capital .................................................................................................................. 199
413 Professional Sports Convention Development Area ...................................................................... 200
416 Morris Performing Arts Center Capital ............................................................................................. 201
450 Palais Royale Historic Preservation .................................................................................................... 202
453 2018 Zoo Bond Capital ........................................................................................................................ 203
471 2017 Parks Bond Capital ......................................................................................................................204
601 Parking Garages ..................................................................................................................................... ....205
602 Morris Performing Arts Center Operations .....................................................................................206
Morris PAC Historical Budget Summary - Funds 101, 273, 274, & 602 ..................................... 207
670 Century Center Operations ................................................................................................................. 208
671 Century Center Capital .........................................................................................................................209
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City of South Bend, Indiana 2023 Budget
672 Century Center Energy Conservation Debt Service ........................................................................210
730 City Cemetery ............................................................................................................................................211
731 Bowman Cemetery ................................................................................................................................ ....212
757 2015 Parks Bond Debt Service ........................................................................................................... 213
Department of Community Investment Funds ........................................................................................... 214
209 Studebaker/Oliver Revitalizing Grants ............................................................................................. 215
210 Economic Development State Grants ............................................................................................... 216
211 Department of Community Investment (DCI) Operating............................................................. 217
212 Department of Community Investment (DCI) Grants .................................................................. 218
410 Urban Development Action Grant .................................................................................................... 219
219 Unsafe Building .....................................................................................................................................220
221 Rental Units Regulation .......................................................................................................................221
230 Code Enforcement Fund ..................................................................................................................... 222
Code Enforcement Historical Budget Summary - Funds 219, 221, 230 & 600 .......................... 223
600 Consolidated Building Fund ..................................................................................................................... 224
754 Industrial Revolving Fund ................................................................................................................... 225
756 2015 Smart Streets Bond Debt Service .............................................................................................. 226
759 2017 Eddy Street Commons Bond Capital ....................................................................................... 227
760 2017 Eddy Street Commons Bond Debt Service ............................................................................ 228
Internal Service Funds ........................................................................................................................................ 228
222 Central Services ..................................................................................................................................... 229
224 Central Services Capital ........................................................................................................................ 236
226 Liability Insurance ................................................................................................................................. 237
279 IT/Innovation/311 Call Center ......................................................................................................... 238
711 Self-Funded Employee Benefits ............................................................................................................. 241
713 Unemployment Compensation ............................................................................................................... 242
714 Parental Leave ............................................................................................................................................ 244
Administrative Funds ............................................................................................................................................. 244
102 Rainy Day Fund ..................................................................................................................................... 245
227 Loss Recovery Fund ............................................................................................................................. 246
217 Gift, Donation, Bequest ....................................................................................................................... 247
258 Human Rights Federal Grants ............................................................................................................ 248
263 American Rescue Plan (ARP) .............................................................................................................. 249
264 COVID-19 Response ............................................................................................................................... 250
404 Local Income Tax - Certified Shares ................................................................................................. 251
406 Cumulative Capital Development (CCD) ............................................................................................ 252
407 Cumulative Capital Improvement (CCI) ........................................................................................... 253
408 Local Income Tax - Economic Development .................................................................................. 254
750 Equipment/Vehicl Leasie ng .................................................................................................................... 255
752 South Bend Redevelopment Authority ............................................................................................. 256
755 South Bend Building Corporation ...................................................................................................... 257
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City of South Bend, Indiana 2023 Budget
Redevelopment Commission Controlled Funds ......................................................................................... 258
Tax Increment Financing Funds (TIF)
324 River West Development Area ........................................................................................................... 259
422 West Washington .................................................................................................................................. 260
429 River East Development Area (Northeast District) ........................................................................ 261
430 Southside Development Area #1 ....................................................................................................... 262
435 Douglas Road.............................................................................................................................................. 263
436 River East Residential (Northeast District)....................................................................................... 264
Other Funds
315 Airport 2003 Debt Reserve ................................................................................................................. 265
328 SBCDA 2003 Debt Reserve ................................................................................................................ 266
351 2018 TIF Park Bond Debt Service Reserve ...................................................................................... 267
352 2019 South Shore Double Tracking Bond Debt Service ................................................................ 268
353 2020 TIF Library Bond Debt Service Reserve ................................................................................. 269
439 Certified Technology Park ................................................................................................................... 270
433 Redevelopment General ........................................................................................................................... 271
452 2018 TIF Park Bond Capital ............................................................................................................... 272
454 Airport Urban Enterprise Zone .......................................................................................................... 273
Glossary .................................................................................................................................................................. 274
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PRESENTED TO
City of South Bend
Indiana
For the Fiscal Year Beginning
January 01, 2022
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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: 2023 Adopted Budget
Enclosed please find the adopted budget for the City of South Bend, Indiana (the "City") for the year beginning
January 1, 2023.
Over the past three years, like the nation and the world, the City has navigated a veritable economic rollercoaster. In
that time, our City has gone from historically low unemployment (at 3.4% before the pandemic), to historically high
unemployment (above 15% during the shutdown), back to historically low unemployment in 2022 (hovering around
3.2%). On March 1st, 2022, after 712 days, the City’s state of emergency due to COVID-19 ended, allowing for a
continued economic expansion and rapid recovery. Since March, however, like the rest of the country, this rapid
recovery has led to price increases and inflation at rates that our City hasn’t seen in decades.
This economic variability makes even annual budgeting challenging, let alone long-term fiscal planning. That said, the
City’s comprehensive and exhaustive budget development process allows us to assess these many variables and piece
together an annual budget that continues our historic and generational investment in our neighborhoods and economic
revitalization, while ensuring the City maintains its strong financial position.
This 2023 budget is indeed an incredible step forward in investments across a broad range of City priorities. In 2023,
for the first time in nearly 10 years, the City has budgeted for (and anticipates achieving) a fully-staffed police
department, increasing the number of budgeted officers to 240 from 232 in 2022. We’ve continued our historic
investment in infrastructure by fully funding the third year of the “Rebuilding our Streets” plan and committing to tens
of millions of dollars in water and sewer capital projects. We’ve reinvested in mental health and support for the
unhoused. We’ve continued and expanded neighborhood investments, including in athletic court repairs, traffic calming,
and additional capacity for maintenance of alleys. In short, the 2023 budget continues the successes of the past several
years and utilizes an unprecedented level of resources on hand to invest and invigorate our community.
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 Sheila Niezgodski, 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,
Benjamin J. Dougherty Kyle Willis
City Controller Deputy City Controller
City of South Bend, Indiana 2023 Budget
INTRODUCTION & OVERVIEW
City of South Bend, Indiana 2023 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 ten 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 130,947 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 ............... 1,168
2023 Budgeted City Revenues .......... $406,135,778
2023 Budgeted City Expenditures ... $426,640,488
Bond Rating (Standard & Poors) ...................... AA
City of South Bend, Indiana 2023 Budget
Education
Approximately 89.8% of the area’s adult population are high school graduates or higher (comparable to the national
average of approximately 90%) with an estimated 31% with a bachelor’s degree or higher. There are six colleges,
universities and technical schools within South Bend and the surrounding area:
• University of Notre Dame
• Indiana University South Bend
• Bethel University
• Holy Cross College
• Saint Mary’s College
• Ivy Tech Community College
Unemployment
As of October 2022, St. Joseph County is experiencing an extremely low unemployment rate of 2.5%, which is below
the State of Indiana unemployment rate of 3.0%, and the national unemployment rate of 3.7%. The unemployment
rate in St. Joseph County is similar to that of its surrounding counties [Elkhart County (2.0%), LaPorte County (2.9%),
and Marshall County (2.0%)], as well as similar to comparable counties throughout the state [Allen County (2.1%) and
Marion County (2.4%)].
Income
The median household income in St. Joseph County in 2021 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 2020, the median sales price for a single-family home in St. Joseph County was $134,800, 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
City of South Bend, Indiana 2023 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
POPULATION
City of South Bend, Indiana 2023 Budget
2023 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 2023 Adopted Budget.
For the 2023 budget process, the City administration and the Common Council
once again 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, close to 500
people participated in a “Build the Budget” activity for the 2023 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 2023 fiscal year.
Ultimately, the City grouped the initiatives above into five overarching strategic priorities, which are summarized below:
City of South Bend, Indiana 2023 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 2023, 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 2023 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
City of South Bend, Indiana 2023 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 2023, 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
City of South Bend, Indiana 2023 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, compounded by inflation
brought on by the subsequent economic recovery, 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
City of South Bend, Indiana 2023 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 close to 75% 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.
City of South Bend, Indiana 2023 Budget
Baseline Spending
As the chart below shows, Baseline Spending accounts for the majority of the City’s 2023 budget.
Baseline Spending 2020
Adopted
2021
Adopted
2022
Adopted
2023
Adopted
Interfund Transfers $ 74,408,130 $ 71,240,159 $ 67,292,541 $ 79,916,863
Debt Service 33,928,732 34,336,317 33,109,426 30,792,330
Essential Operations
Police 39,535,337 38,819,629 38,022,506 41,919,889
Fire/EMS 32,961,835 32,970,533 33,828,809 35,932,045
Water 13,669,420 13,391,098 13,543,186 15,206,862
Wastewater 18,875,823 19,135,277 17,570,456 19,172,548
Solid Waste 3,146,387 3,290,449 3,668,883 3,877,421
Streets 7,854,632 7,854,632 8,899,579 9,858,218
Park Maintenance 7,867,653 7,418,329 7,165,148 6,988,326
Administration* 15,498,934 16,711,027 17,650,012 19,144,381
Building Dept 1,278,742 1,170,702 1,342,430 1,407,930
Maintenance of Current Capital
Fleet Replacement 6,652,376 3,265,500 9,276,000 10,017,680
Property Maintenance - - 583,466 225,000
Fleet & Building Maintenance 17,455,130 18,116,714 19,680,116 19,972,357
Self-Insurance
Health Insurance 18,482,713 18,554,656 18,390,985 19,439,706
Liability Insurance 3,950,279 4,272,656 4,746,846 3,966,846
Total Baseline Spending $295,566,123 $290,547,678 $294,770,389 317,838,402
*Administration includes Common Council, Clerk’s Office, Mayor’s Office, Administration &
Finance, Human Resources, Legal, Innovation & Technology, and Engineering.
City of South Bend, Indiana 2023 Budget
Strategic Spending
Strategic Spending is broken down in the 2023 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 2023,
the vast majority of these initiatives are related to planned investments in water and sewer capital projects, including
those related to the City’s long-term control plan.
Speed Hump
2020
Adopted
2021
Adopted
2022
Adopted
2023
Adopted
Strategic Operations
Community Investment
Community Investment Operations $ 2,883,459 $ 3,050,368 $ 5,255,124 $ 3,567,498
Neighborhood Services 1,565,270 1,544,444 2,827,987 4,559,567
Office of Sustainability 806,160 721,483 346,646 356,373
Venues Parks & Arts
Development, Recreation, & Community 4,159,197 3,838,438 4,304,292 4,784,754
Office of Community Initiatives 703,488 942,091 524,974 1,394,928
Self-Sustained Operations 7,978,836 6,972,171 7,239,597 8,525,196
Other Strategic Departments
Office of Diversity & Inclusion 1,027,950 1,159,311 1,200,266 1,209,232
Community Police Review Office - - 103,199 96,012
311 Call Center 576,697 578,572 680,367 732,477
Strategic Operations Total $19,701,057 $18,806,878 $22,482,452 $25,226,037
Strategic Initiatives
Strong Neighborhoods $ 8,230,990 $ 7,975,310 $ 25,171,129 $ 18,082,798
Safe Community for Everyone 2,182,173 2,595,680 12,391,975 1,708,335
Robust, Sustainable Infrastructure 16,065,500 20,460,701 26,897,500 62,457,636
Equitable Access to Opportunity 550,028 1,226,066 6,559,786 847,280
Youth and Workforce Development 500,000 500,000 12,830,000 480,000
Strategic Initiatives Total $27,528,691 $32,757,757 $83,850,390 $83,576,049
Total Strategic Spending $47,229,748 $51,564,635 $106,332,842 $108,802,086
City of South Bend, Indiana 2023 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 $14.9 million.
Additionally, the overall budget does contain an additional strategic spend-down of roughly $5.6 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 $14.9 million and the targeted spend- down of capital funds account for
the total structural deficit in the 2023 budget is just over $20 million.
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.
City of South Bend, Indiana 2023 Budget
The 2023 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
City of South Bend, Indiana 2023 Budget
Budget Calendar for Fiscal Year 2023 Budget
May 11, 2022 Budget kickoff meeting for all Department Heads and Directors of Dept Finance
June 10, 2022 Deadline for Directors of Dept Finance and Department Heads to submit first-round budgets
June 11 – July 5, 2022 City Controller review and preparation of second-round budgets with Department Heads
July 6 – July 31, 2022 Mayor’s Office review of budgets with Department Heads & Fiscal Officers
Aug 17 – Oct 6, 2022 Eight public budget hearings with City Council & Department Heads, along with two
additional Council working sessions
September 12, 2022 First reading of 2023 City budget
September 26, 2022 Public hearing on 2023 City budget and first reading of 2023 Mayor, Clerk, Council, non-
bargaining, and bargaining salary ordinances
October 10, 2022 Adoption of 2023 City budget, 2023 Mayor, Clerk, Council, non-bargaining, and Teamster
salary ordinances
October 24, 2022 Adoption of 2023 police and 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 Director of Department Finance, as well as the Department of Administration &
Finance and the Mayor. Directors of Department Finance 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
City of South Bend, Indiana 2023 Budget
2023 Budget Overview
Introduction
This summary has been prepared as a general overview to the 2023 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 two public Council working sessions to review the budget.
The 2023 budget was centered around the named priorities listed below, which were shared by the Common Council
and the administration. The 2023 budget was adopted on October 10, 2022.
Strategic Priorites Reflected in the 2022 Budget
Short-Term Organizational Factors: Context for the 2023 Budget
As the City of South Bend prepared its 2023 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:
City of South Bend, Indiana 2023 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.
Although the majority of the ARP funding was allocated and
budgeted during the 2022 budget cycle, the projects and
programs funded with these dollars are long-term in nature and
will continue to play a significant role in deciding how to allocate
strategic structural dollars over the upcoming several years. In
other words, deciding how to allocate ongoing operational
funding to strategic priorities in 2023 was significantly impacted by the continuing existence of programs funded
through one-time investments of ARP funding.
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 2023:
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.
▪ Neighborhood Infrastructure
• Continue investment in expanding sidewalks in neighborhoods.
“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
City of South Bend, Indiana 2023 Budget
• 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.
• Expand alley maintenance and alley grading activities.
▪ Neighborhood Planning
• Continue the City-wide Comprehensive Plan, which is undertaken once every 20
years.
• Invest in two new neighborhood plans for Lasalle Park and River Park.
▪ 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.
• Invest in additional inspectors to boost the rental safety verification program and
ensure compliance with other municipal ordinances.
• Restart funding for the “Ethnic Fest”, a celebration of communities across our City.
▪ Parks, Arts, and Green Spaces
• Continue investment in tree maintenance in the neighborhoods, including funding a
tree planting matching initiative and a dead tree removal pilot program.
• 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
▪ Fully staff the South Bend Police Department, which the City
believes is attainable for the first time in more than a decade due
to historic raises agreed to during the last negotiating period.
▪ Continue investment in the Community Paramedic program to
help enhance health and avoid unnecessary ambulance calls.
▪ Expand spending on public safety technology upgrades,
including:
• Install a real-time crime center (RTCC), including investing in technology and three
new crime analysts.
• Continuing investment in body cameras.
• Expanding ShotSpotter to cover an increased area.
• Incentivizing and subsidizing the installation of security cameras by residents and
businesses.
▪ 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.
▪ Increased funding for mental health initiatives, supplementing funding from the American
Rescue Plan.
City of South Bend, Indiana 2023 Budget
o Robust, Sustainable Infrastructure
▪ Complete year 3 of the City’s “Rebuilding Our Streets” plan,
which represents the largest investment in the quality of City
roads in nearly 50 years.
▪ Major investment in water infrastructure to address areas of
greatest need.
▪ Major investment in wastewater infrastructure in accordance
with long-term control plan and EPA consent decree.
▪ Invest in green infrastructure and the City’s Climate Action Plan, including incentivization of
solar panels, commercial recycling, and creation of infrastructure for electric vehicle charging.
o Equitable Access to Opportunity
▪ Establish Small Business Assistance Fund to continue to help
local businesses weather the economic storm
▪ 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).
▪ Continue investment 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) Inflation and Continuing Economic Concerns
o In 2022, inflation has hit historic highs, topping out at over 9% annually in the middle of the year.
Although it has abated slightly in the back half of the year, inflation remains an important consideration
in the 2023 budget.
o The areas most impacted by inflation are:
▪ Wages: The City spends over 65% of its operational budget on salaries, wages, and benefits.
In addition to historic increases in wages for sworn police officers (aimed at continuing to
combat the national police shortage and associated effects), all non-bargaining employees
received a higher-than-average cost of living increase in the 2023 budget and the City proposed
40 higher-than-standard increases for hard-to-recruit positions.
City of South Bend, Indiana 2023 Budget
▪ Utilities: In the 2023 budget, the City is budgeting for an 11% increase in electric, gas, and
water utility costs overall. This is roughly a $600,000 increase in basic operational cost to the
City.
▪ Fuel, Chemicals & Other Supplies: Although fuel costs have abated slightly, total fuel costs
for the 1,100 vehicles in the City’s fleet in 2022 were roughly 60% higher than costs in 2021,
and a portion of this increase is expected to continue into 2023. In addition, chemicals
necessary for treatment of city water and wastewater (as well as fertilizer for use in the City’s
parks division) have increased dramatically, with a 25% increase planned for in the 2023
budget.
4) 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.
City of South Bend, Indiana 2023 Budget
2023 Adopted Budget Highlights
• Over $2.5 million allocated for affordable housing projects, including
continuation of home repair and eviction prevention programs
• $2.9 million for streetlights, traffic calming, and curbs/sidewalks. This is more
than double prior years’ allocation for this infrastructure.
• $3.1 million for neighborhood revitalization, including investments in
demolishing vacant and abandoned buildings, investment in brownfield
remediations, and investing in DTSB beautification and security programs.
• $300,000 for bringing back the City’s Ethnic Festival, a celebration of
communities across our City.
• An additional $6 million for the construction and renovation of the “Dream
Center” in the Kennedy Park neighborhood. This funding supplements $11
million in ARP funding for this project.
• An additional $600,000 for athletic court repair, supplementing $1.6 million in
ARP funding.
• $2.2 million in operating subsidies and capital contributions for the Potawatomi
Zoo, Studebaker Museum, and South Bend Art Museum.
• $1.2 million for continued implementation of the City’s strategy on homelessness.
• Budgeting for fully-staffed police department, an increase of 8 officers from 2022.
• $300,000 for mental health crisis response, which supplements over $5 million
pledged from ARP funds.
• Over $16.5 million allocated for street repair, working on the final year of the
City’s 3-year “Rebuilding Our Streets” plan.
• Almost $34 million in capital projects for wastewater/sewer and almost $20
million in capital projects for water works to help ensure clean, safe drinking
water for all residents.
• $1.5 million for storm sewer projects to assist in drainage near the river.
• $475,000 for green infrastructure projects, including solar and EV projects.
• $500,000 for business development loans
• Over $100,000 in support for local chambers of commerce.
• $250,000 in small business assistance loans
• $1.2 million for the City’s Office of Diversity & Inclusion, designed to stimulate
growth and utilization of minority- and women-owned businesses.
• Creation of a “Technology Equity Manager” position in the Department of
Innovation and Technology and an “Equity Arts Coordinator” position in
Venues Parks & Arts.
• $480,000 for workforce development programs, including investments in green
jobs and tech positions.
• Continued investment in the city’s youth jobs program, through the City’s
Youth Employment Manager position.
City of South Bend, Indiana 2023 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 $300 million) for various purposes, grouped into
seven main categories:
• General Fund: The largest single fund is the General
Fund, which provides $100.8 million in funding (23.6%
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 ($71.7
million) is for the Police and Fire Departments.
o An additional $14.5 million is used to fund the
City’s administration costs (Mayor’s Office, City
Clerk, Common Council, Controller’s Office,
Human Resources, Diversity & Inclusion, Human
Rights, Legal Department, and Engineering).
o The remaining $14.6 million is used to provide
operational support to the Parks fund ($5.8
million) and the Streets fund ($6.7 million), as well
as smaller operational support to other
departments.
• Special Revenue Funds: Providing $106.1 million in
funding (24.9% 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
2023 of $16.4 million (3.8% 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 $148.7 million of funding (34.9% of total expenditures).
o The largest enterprise fund grouping is the Utilities Funds, which provides $138.1 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
the Morris Performing Arts Center.
City of South Bend, Indiana 2023 Budget
• Internal Service Funds: Internal Service Funds are used to account for $43.9 million of expenditures (10.3% 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.
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
City of South Bend, Indiana 2023 Budget
2023 Expenditure Summary (Financial Organization Chart)
Total Civil City Budget
$426,640,488
General Fund
$100,759,924
Public Safety
$71,737,903
Fire
$30,795,707
Police
$40,942,196Mayor's Office, City Clerk, and Common Council
$2,336,438
Controller's Office, Human Resources
$3,608,261
Diversity & Inclusion, Human Rights
$1,103,740
Legal Department
$1,740,630
Other
$20,232,952
Special Revenue Funds
$106,131,058
Parks & Recreation
$26,759,101
Motor Vehicle Highway
$17,063,012
Local Income Tax Funds
$40,387,488
Certified Shares
$13,131,810
Economic Development
$17,757,120
Public Safety
$9,498,558
Other
$21,921,457
Capital Projects and
Debt Service Funds
$16,394,201
Fiduciary Funds
$10,657,724
Fire Pension Fund
$4,593,840
Police Pension Fund
$6,063,884
Internal Service Funds
$43,953,184
Enterprise Funds
$148,744,397
Sewage Works Operations & Capital Funds
$84,607,242
Water Works Operations & Capital Funds
$45,212,071
Solid Waste Operating & Capital Funds
$9,786,597
Other
$9,138,487
City of South Bend, Indiana 2023 Budget
2023 Revenue Summary
Total revenue for the City of South Bend is estimated at $406,135,778 for 2023, which is a 14% increase from total
estimated revenue of $356,355,425 for 2022. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2020
Actual
2021
Actual
2022
Adopted
Budget
2023
Adopted
Budget
Budget
Variance
2022-2023
%
Change
Property Taxes 51,748,694 55,516,953 57,130,137 61,612,480 4,482,343 7.8%
Local Income Taxes 36,873,820 35,733,172 30,064,713 32,377,457 2,312,744 7.7%
Intergov./ Shared Revenues 24,774,012 25,595,557 27,290,333 27,704,386 414,053 1.5%
Intergov./ Grants 10,037,177 39,944,433 34,432,879 4,387,255 (30,045,624) -87.3%
Charges for Services 101,247,133 105,060,688 108,438,864 114,555,260 6,116,396 5.6%
Fines, Forfeitures, and Fees 1,073,088 662,297 725,075 733,550 8,475 1.2%
Licenses & Permits 1,619,205 1,821,899 1,920,025 1,881,225 (38,800) -2.0%
Donations 3,177,302 3,169,885 2,419,000 6,603,000 4,184,000 173.0%
Other Income 6,087,040 5,316,366 3,559,605 3,107,411 (452,194) -12.7%
Interest Earnings 2,048,960 1,377,786 1,246,994 2,342,762 1,095,768 87.9%
Debt Proceeds 11,899,923 27,792,114 7,556,000 56,973,500 49,417,500 654.0%
PILOT 6,221,791 6,154,321 6,079,325 6,095,594 16,269 0.3%
Interfund Allocation Reimb 20,960,750 25,124,917 26,096,665 26,659,591 562,926 2.2%
Interfund Transfers In 53,051,701 59,548,925 49,395,810 61,102,307 11,706,497 23.7%
Total Revenue 330,820,594 392,819,312 356,355,425 406,135,778 49,780,353 14.0%
The largest variances from 2022 to 2023 can be explained as follows:
• Property Taxes: The City is predicting a fairly strong increase in property taxes in 2023. This is almost exclusively
due to stronger-than-expected tax receipts in 2022, plus near-historic increases in net assessed values and a high
max levy increase factor.
• Income Taxes: Similarly, the City predicts a strong increase in local income taxes in 2023, stemming from
inflation driving wages higher plus continued recovery from the COVID-19 pandemic.
• Intergovernmental / Grants: This decrease is due to the fact that the City received the second distribution of
the American Rescue Plan funding in 2022, and will not receive further distributions. This distribution in 2022
totaled roughly $29 million.
• Donations: The City is planning a large fundraising campaign to help support the construction of the new
“Dream Center”, which it anticipates will significantly increase our donation income in 2023.
• Interest Earnings: The City’s interest earnings in 2021 and 2022 were low compared to previous years. However,
rising interest rates in the past several months (and the anticipation that rates will remain high for the majority of
2023) means that the City anticipates a significantly better yield on investments in 2023, as compared to 2022.
• Debt Proceeds: The City plans on issuing two large, one-time bonds in 2023, one for sewer infrastructure and
one for water infrastructure, which together total above $51 million.
A full analysis of 2023 revenue is included in the “Financial Summaries” section of this document.
2023 Capital Expenditure Summary
The City of South Bend is planning to invest $69.4 million in capital in 2023. The majority is for improvements to the
City-owned utilities’ capital infrastructure, proposed to be funded through the issuance of bonds, estimated at
$19.3 million for Water Works and $30.7 million for Wastewater. The bonds will be repaid with user fees collected by
the utilities. Other projects include improvements to the City’s streets, investments in parks and community centers,
and the replacement of aging vehicles and equipment.
City of South Bend, Indiana 2023 Budget
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.
2023 Debt Summary
At the beginning of 2023, the City of South Bend will have total debt outstanding of $207,151,228, concentrated
primarily on economic development and wastewater capital projects:
1/1/2023 Principal Balance = $205,712,016
Governmental Business-Type
Economic Development 65,547,663 Wastewater 39,570,000
Culture & Recreation 46,626,191 Water Works 8,791,030
Highways & Streets 23,069,696 Solid Waste 2,585,687
Public Safety 17,246,024 Building Department 4,673
General Government 2,271,053
$50,951,390
$154,760,626
This outstanding principal represents:
• $2,000 debt per capita
• 6.5% of assessed property value within City limits.
City of South Bend, Indiana 2023 Budget
FINANCIAL STRUCTURE & POLICIES
City of South Bend, Indiana 2023 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, 2023
Residents of South Bend
Common Council Mayor
Administration & Finance (City Controller)
Finance
Central Services
Human Resources
Treasury
Purchasing
Diversity & Inclusion (Diversity & Inclusion
Officer)
Diversity & Inclusion Office
Human Rights Commission
Legal Department (Corporation Counsel)
Board & Department Support
Ordinances
Litigation
Public Works (Director)
Board of Public Works 1
Engineering
Solid Waste
Streets & Sewers
Water Utility
Wastewater Utility
Innovation & Technology (Chief Innovation Officer)
Services
Infrastructure
Applications
Business Analytics
311 Call Center
Police Department (Chief)
Board of Public Safety 1
Operations
Patrol
Support
Fire Department (Chief)
Board of Public Safety 1
Operations
Services
Training
Fire Prevention
EMS
Community Investment (Executive
Director)
Redevelopment Commission 2 / Redevelopment Authority 2
Opportunity & Growth
Engagement &
Economic Empowerment Planning
Neighborhoods
Neighborhood Health & Housing
Neighborhood Services & Enforcement
Animal Resource Center
Building Inspections &
Permitting
Sustainability
Venues, Parks & Arts (Executive Director)
Board of Park Commissioners 1
Park Maintenance & Recreation
Community
Civic Center Board of Managers 3
Century Center
Morris Performing
Arts Center &
Palais Royale
City Clerk
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
Fund #249: Local Income
Tax - Public Safety
*MAJOR FUND*
To account for the receipt of the public safety component of the local income tax. Funds
are used only to cover the cost of salaries and benefits for sworn police and firefighters.
Fund #251: Local Road and
Street
To account for operation and maintenance of local and arterial road and street systems.
Financing is provided by state gasoline tax distributions.
Fund #257: Local Option
Income Tax (LOIT) Special
Distribution
To account for a one-time, special distribution of local income taxes from the State of
Indiana for the purpose of infrastructure expenditures.
Fund #258: Human Rights
Federal Grants
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).
Fund #263: American Rescue
Plan
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.
Fund #264: COVID-19
Response
This fund was established in 2020 to track the costs associated with the City's response to
the COVID-19 coronavirus pandemic.
Fund #265: Local Road &
Bridge Grant
To account for the receipt of the Community Crossings grant and matching revenue and
for the payment of expenditures on eligible projects.
Fund #289: Haz-Mat To account for monies generated by the South Bend Fire Department's response to
hazardous materials incidents. Funds are used to purchase, repair, or replace hazmat
equipment, or for training and supplies.
Fund #291: Indiana River
Rescue
To account for expenditures related to river rescue training. Financing is provided by
registration fees.
Fund #299: Federal Drug
Enforcement
To account for expenditures for drug enforcement. Financing is provided by distributions
from the authorized federal agencies' confiscated property sale.
Fund #404: Local Income
Tax Certified Shares
*MAJOR FUND*
To account for the receipt of the certified shares component of the local income tax. Funds
are used to items such as debt service payments, certain organizations’ grants and
operational subsidies, capital expenditures and other uses as deemed by the Mayor and
Council.
Fund #408: Local Income
Tax - Economic
Development
*MAJOR FUND*
To account for the receipt of the economic development component of the local income
tax. Funds are used to items such as debt service payments, economic development, capital
expenditures benefiting economic development street operations and other uses as deemed
by the Mayor and Council.
City of South Bend, Indiana 2023 Budget
Fund #410: Urban
Development Action Grant
(UDAG)
To account for economic development expenditures which are financed by federal grants
and loan repayments.
Fund #655: Leaf Collection and
Removal (Project ReLeaf)
To account for the expenditures of a program to remove leaves from the City each fall.
Financing is provided by a monthly service fee charged to all City residents.
Fund #725: Morris Box Office To account for the collection of certain revenue payments and deposits in advance of events
at the facilities. From these receipts, certain event expenses are paid to promotors and other
vendors.
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.
City of South Bend, Indiana 2023 Budget
Fund #406: Cumulative Capital
Development (CCD)
To account for expenditures relating to the purchase or lease of capital improvements in
the City. Financing is provided by a specific property tax levy.
Fund #407: Cumulative Capital
Improvement (CCI)
To account for state cigarette tax distributions used for improvement projects.
Fund #412: Major Moves
Construction
To account for state distributions used for road construction and other uses authorized by
Indiana statute.
Fund #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.
City of South Bend, Indiana 2023 Budget
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.
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
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.
City of South Bend, Indiana 2023 Budget
Fund #226: Liability Insurance
Premium Reserve
To account for expenses related to maintaining the City's self-funded liability insurance and
worker’s compensation costs, including administrative costs, claims and premiums.
Funding is provided by assessments to certain other City funds.
Fund #278: Police Take Home
Vehicle
To account for expenses associated with claims arising from use of program vehicles
occurring while officers are not on duty. Funding is provided by officers participating in
the program.
Fund #279: 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.
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 Budget
• 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.
City of South Bend, Indiana 2023 Budget
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.
City of South Bend, Indiana 2023 Budget
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.
City of South Bend, Indiana 2023 Budget
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,
City of South Bend, Indiana 2023 Budget
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.
City of South Bend, Indiana 2023 Budget
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.
City of South Bend, Indiana 2023 Budget
• 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.
City of South Bend, Indiana 2023 Budget
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
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 Budget
FINANCIAL SUMMARIES
Changes in Fund Balance
2022 Amended Budget 2023 Adopted Budget
Cash Balance 2022 2022 Plus/(Minus)Surplus Cash Balance Cash Balance 2023 2023 Surplus Cash Balance
1/1/2022 Revenue Expenditures Adjustments (Deficit) 12/31/2022 1/1/2023 Revenue Expenditures (Deficit) 12/31/2023
City Controlled Funds
101 General Fund 54,208,073 73,973,720 82,631,453 - (8,657,733) 45,550,340 45,550,340 103,024,029 100,763,672 2,260,357 47,810,697
Special Revenue Funds
102 Rainy Day 10,910,077 99,340 - - 99,340 11,009,417 11,009,417 220,188 - 220,188 11,229,605
201 Parks & Recreation 5,865,858 17,505,813 18,084,348 - (578,535) 5,287,323 5,287,323 26,762,849 26,762,849 (0) 5,287,323
202 Motor Vehicle Highway 4,772,416 9,922,075 9,830,017 - 92,058 4,864,474 4,864,474 11,277,943 13,643,319 (2,365,376) 2,499,098
209 Studebaker-Oliver Revitalizing Grants 692,248 5,942 237,892 - (231,950) 460,298 460,298 8,206 50,000 (41,794) 418,504
210 Economic Development State Grants 26,876 577,360 229,637 - 347,723 374,599 374,599 7,492 - 7,492 382,091
211 Dept of Community Investment Operating 394,125 5,365,416 5,535,877 - (170,461) 223,665 223,665 4,677,425 4,677,425 - 223,665
212 Dept of Community Investment Grants 409,818 9,033,557 3,538,994 - 5,494,563 5,904,381 5,904,381 2,952,342 2,832,655 119,687 6,024,068
216 Police State Seizures 173,825 5,896 44,500 - (38,604) 135,221 135,221 7,364 22,000 (14,636) 120,585
217 Gift, Donation, Bequest 978,522 246,270 634,104 - (387,834) 590,688 590,688 64,524 67,500 (2,976) 587,712
218 Police Curfew Violations 13,880 8 18,799 4,911 (13,880) - - - - - -
219 Unsafe Building 764,981 70,871 23,000 - 47,871 812,852 812,852 79,955 23,000 56,955 869,807
220 Law Enforcement Continuing Education 378,981 827,245 559,171 - 268,074 647,056 647,056 226,930 377,750 (150,820) 496,236
221 Rental Units Regulation 87,416 404,123 351,108 - 53,015 140,431 140,431 100,200 54,000 46,200 186,631
227 Loss Recovery 414,099 3,769 - - 3,769 417,868 417,868 8,357 - 8,357 426,225
230 Code Enforcement Fund 497,492 4,880,820 4,694,555 - 186,265 683,757 683,757 6,230,019 6,230,019 - 683,757
249 Local Income Tax - Public Safety 3,844,465 9,178,554 12,689,047 129,483 (3,381,010) 463,455 463,455 9,498,558 9,498,558 - 463,455
251 Local Road & Street 2,349,376 2,783,569 2,320,207 - 463,362 2,812,738 2,812,738 4,302,307 5,120,000 (817,693) 1,995,045
257 LOIT Special Distribution 245,630 843 - - 843 246,473 246,473 1,145 189,223 (188,078) 58,395
258 Human Rights Federal Grants 426,544 155,250 241,088 - (85,838) 340,707 340,707 141,000 248,320 (107,320) 233,387
263 American Rescue Plan 29,536,642 29,545,024 49,798,727 - (20,253,703) 9,282,939 9,282,939 - - - 9,282,939
264 COVID-19 Response - 1,166,853 525,371 - 641,482 641,482 641,482 - - - 641,482
265 Local Road & Bridge Grant 704,875 2,002,427 594,751 - 1,407,676 2,112,551 2,112,551 1,266,651 1,000,000 266,651 2,379,202
266 MVH Restricted Fund 2,042,332 3,946,792 4,516,682 - (569,890) 1,472,442 1,472,442 3,142,426 3,419,693 (277,267) 1,195,175
273 Morris PAC / Palais Royale Marketing 74,809 43 100,000 25,148 (74,809) - - - - - -
274 Morris PAC Self-Promotion 264,010 150 410,000 145,840 (264,010) - - - - - -
280 Police Block Grants 4,162 2 4,338 174 (4,162) - - - - - -
289 Haz-Mat 28,102 10,256 10,000 - 256 28,358 28,358 10,567 10,000 567 28,925
291 Indiana River Rescue 360,311 92,991 109,359 - (16,368) 343,943 343,943 96,843 91,800 5,043 348,986
292 Police Grants 26,716 - 26,716 - (26,716) - - - - - -
294 Regional Police Academy 146,328 83 175,000 28,589 (146,328) - - - - - -
295 COPS MORE Grant 45,349 30 145,808 100,429 (45,349) - - - - - -
299 Police Federal Drug Enforcement 60,237 89,724 78,500 - 11,224 71,461 71,461 26,809 6,000 20,809 92,270
404 Local Income Tax - Certified Shares 18,631,245 12,096,973 15,260,611 - (3,163,638) 15,467,607 15,467,607 - 13,131,810 (13,131,810) 2,335,797
408 Local Income Tax - Economic Development 24,795,353 13,315,608 19,786,738 - (6,471,130) 18,324,223 18,324,223 13,629,659 17,757,120 (4,127,461) 14,196,762
410 Urban Development Action Grant 27,182 385,842 356,253 - 29,589 56,771 56,771 - - - 56,771
655 Project ReLeaf 282,057 490,012 449,708 - 40,304 322,361 322,361 458,300 439,485 18,815 341,176
705 Police K-9 Unit 2,435 1 2,520 84 (2,435) - - - - - -
725 Morris / Palais Box Office 791,599 - - - - 791,599 791,599 - - - 791,599
730 City Cemetery 30,218 273 - - 273 30,491 30,491 610 - 610 31,101
731 Bowman Cemetery 475,369 4,328 - - 4,328 479,697 479,697 9,594 - 9,594 489,291
754 Industrial Revolving Fund 3,700,843 4,804,698 4,577,669 - 227,029 3,927,872 3,927,872 174,000 482,280 (308,280) 3,619,592
Total Special Revenue Funds 115,276,804 129,018,831 155,961,093 434,658 (26,507,604) 88,769,200 88,769,200 85,382,263 106,134,806 (20,752,543) 68,016,657
Debt Service Funds
312 2017 Parks Bond Debt Service 184,163 1,150,804 1,169,368 - (18,564) 165,599 165,599 1,171,618 1,179,167 (7,549) 158,050
350 2018 Fire Station #9 Bond Debt Service - 344,157 344,157 - - - - 342,857 342,857 - -
672 Century Center Energy Conservation Debt Svc 196,702 404,367 402,368 - 1,999 198,701 198,701 407,934 397,959 9,975 208,676
752 South Bend Redevelopment Authority 242,425 3,058,250 3,044,328 - 13,922 256,347 256,347 3,252,250 3,237,507 14,743 271,090
755 South Bend Building Corporation 224,375 2,769,500 2,751,956 - 17,544 241,919 241,919 2,220,500 1,423,143 797,357 1,039,276
756 2015 Smart Streets Bond Debt Service 1,742,699 1,716,000 1,711,694 - 4,306 1,747,005 1,747,005 1,714,000 1,709,669 4,331 1,751,336
Changes in Fund Balance
2022 Amended Budget 2023 Adopted Budget
Cash Balance 2022 2022 Plus/(Minus)Surplus Cash Balance Cash Balance 2023 2023 Surplus Cash Balance
1/1/2022 Revenue Expenditures Adjustments (Deficit) 12/31/2022 1/1/2023 Revenue Expenditures (Deficit) 12/31/2023
757 2015 Parks Bond Debt Service 587,763 375,106 372,557 - 2,549 590,312 590,312 372,981 375,582 (2,601) 587,711
760 2017 Eddy Street Commons Bond Debt Service 3,668,611 1,928,125 1,926,375 - 1,750 3,670,361 3,670,361 1,931,625 1,929,875 1,750 3,672,111
Total Debt Service Funds 6,846,739 11,746,309 11,722,804 - 23,505 6,870,244 6,870,244 11,413,765 10,595,759 818,006 7,688,250
Capital Funds
287 Fire Department Capital 2,758,339 4,276,873 2,642,633 - 1,634,240 4,392,579 4,392,579 3,612,175 3,627,428 (15,253) 4,377,326
401 Coveleski Stadium Capital 814 25,109 25,241 - (132) 682 682 25,014 25,000 14 696
406 Cumulative Capital Development 286,746 514,423 512,428 - 1,995 288,741 288,741 554,373 761,014 (206,641) 82,100
407 Cumulative Capital Improvement 651,096 243,166 488,345 - (245,179) 405,918 405,918 243,246 450,000 (206,754) 199,164
412 Major Moves Construction 1,889,193 499,578 975,477 - (475,899) 1,413,294 1,413,294 513,460 900,000 (386,540) 1,026,754
413 Professional Sports Convention Development Area 775,632 1,503,000 1,129,189 - 373,811 1,149,442 1,149,442 2,000,000 - 2,000,000 3,149,442
416 Morris Performing Arts Center Capital 1,912,926 6,508,701 7,349,017 - (840,317) 1,072,610 1,072,610 21,452 - 21,452 1,094,062
450 Palais Royale Historic Preservation 93,481 8,320 35,000 - (26,680) 66,801 66,801 15,426 35,000 (19,574) 47,227
451 2018 Fire Station #9 Bond Capital 316,090 1,250 - - 1,250 317,340 317,340 - - - 317,340
453 Zoo Bond Capital - 5,891,800 5,891,800 - - - - - - - -
455 2021 Infrastructure Bond Capital 3,836,482 12,000 1,603,376 - (1,591,376) 2,245,106 2,245,106 - - - 2,245,106
471 2017 Parks Bond Capital 4,259,726 14,801 2,738,175 - (2,723,374) 1,536,352 1,536,352 - - - 1,536,352
750 Equipment/Vehicle Leasing 347,697 - 347,697 - (347,697) - - - - - -
759 2017 Eddy Street Commons Bond Capital 25,763 - - - - 25,763 25,763 - - - 25,763
Total Capital Funds 17,153,985 19,499,021 23,738,379 - (4,239,358) 12,914,628 12,914,628 6,985,146 5,798,442 1,186,704 14,101,332
Enterprise Funds
600 Consolidated Building Fund 2,102,372 1,603,384 2,046,792 - (443,408) 1,658,964 1,658,964 1,598,313 1,823,538 (225,225) 1,433,739
601 Parking Garages 907,380 965,795 1,177,490 - (211,695) 695,684 695,684 1,106,102 1,120,859 (14,757) 680,927
602 Morris Performing Arts Center Operations - 2,203,607 1,637,496 - 566,111 566,111 566,111 1,578,128 1,526,735 51,393 617,504
610 Solid Waste Operations 906,471 6,727,723 7,947,391 - (1,219,668) (313,197) (313,197) 7,517,103 7,455,592 61,511 (251,686)
611 Solid Waste Capital 779,163 2,684,437 1,882,431 - 802,006 1,581,169 1,581,169 2,331,005 2,331,005 - 1,581,169
620 Water Works Operations 6,550,457 21,870,448 24,501,244 - (2,630,796) 3,919,661 3,919,661 22,556,532 22,120,410 436,122 4,355,783
622 Water Works Capital 9,672,979 4,213,704 3,898,667 - 315,037 9,988,015 9,988,015 19,731,960 20,338,000 (606,040) 9,381,975
624 Water Works Customer Deposit 1,279,314 - - - - 1,279,314 1,279,314 - - - 1,279,314
625 Water Works Sinking (Debt Service)- 2,662,430 2,662,430 - - - - 2,753,661 2,753,661 - -
626 Water Works Bond Reserve 1,422,804 22 - - 22 1,422,826 1,422,826 - - - 1,422,826
629 Water Works Operations & Maintenance Reserve 2,912,652 15,296 - - 15,296 2,927,948 2,927,948 - - - 2,927,948
640 Sewer Repair Insurance 2,003,861 723,687 989,619 - (265,932) 1,737,929 1,737,929 691,096 817,606 (126,510) 1,611,419
641 Sewage Works Operations 13,825,371 39,446,578 42,908,992 - (3,462,414) 10,362,957 10,362,957 40,633,497 38,356,289 2,277,208 12,640,165
642 Sewage Works Capital 14,359,708 4,255,647 4,943,503 - (687,856) 13,671,852 13,671,852 31,657,017 34,210,000 (2,552,983) 11,118,869
643 Sewage Works Operations & Maintenance Reserve 5,550,801 - - - - 5,550,801 5,550,801 - - - 5,550,801
649 Sewage Sinking (Debt Service)- 11,107,089 11,107,089 - - - - 9,773,347 9,773,347 - -
653 Sewage Debt Service Reserve 3,749,760 36,647 - - 36,647 3,786,407 3,786,407 - - - 3,786,407
654 Sewage Works Customer Deposit 903,840 - - - - 903,840 903,840 - - - 903,840
667 Storm Sewer Fund 1,604,154 1,238,842 1,410,372 - (171,530) 1,432,625 1,432,625 1,169,797 1,450,000 (280,203) 1,152,422
670 Century Center Operations 194,350 4,125,935 4,616,704 - (490,769) (296,420) (296,420) 4,630,842 4,632,355 (1,513) (297,933)
671 Century Center Capital 983,710 1,000 35,000 - (34,000) 949,710 949,710 500 35,000 (34,500) 915,210
Total Enterprise Funds 69,709,146 103,882,271 111,765,220 - (7,882,949) 61,826,197 61,826,196 147,728,900 148,744,397 (1,015,497) 60,810,699
Changes in Fund Balance
2022 Amended Budget 2023 Adopted Budget
Cash Balance 2022 2022 Plus/(Minus)Surplus Cash Balance Cash Balance 2023 2023 Surplus Cash Balance
1/1/2022 Revenue Expenditures Adjustments (Deficit) 12/31/2022 1/1/2023 Revenue Expenditures (Deficit) 12/31/2023
Internal Service Funds
222 Central Services 658,666 8,878,405 10,999,721 - (2,121,316) (1,462,650) (1,462,650) 10,495,907 10,467,612 28,295 (1,434,355)
226 Liability Insurance 6,100,867 3,429,594 6,040,464 - (2,610,870) 3,489,997 3,489,997 3,654,840 3,583,000 71,840 3,561,837
278 Police Take Home Vehicle 698,546 26,154 50,000 - (23,846) 674,700 674,700 18,328 50,000 (31,672) 643,028
279 IT / Innovation / 311 Call Center 3,482,865 10,122,770 10,287,783 - (165,013) 3,317,852 3,317,852 10,069,587 10,079,020 (9,433) 3,308,419
711 Self-Funded Employee Benefits 10,786,414 16,625,249 17,702,352 - (1,077,103) 9,709,311 9,709,311 16,984,681 19,439,706 (2,455,025) 7,254,286
713 Unemployment Compensation - 105,726 80,000 - 25,726 25,726 25,726 86,931 80,000 6,931 32,657
714 Parental Leave Fund 226,711 258,703 253,846 - 4,857 231,568 231,568 301,571 253,846 47,725 279,293
Total Internal Service Funds 21,954,068 39,446,601 45,414,166 - (5,967,565) 15,986,504 15,986,504 41,611,845 43,953,184 (2,341,339) 13,645,165
Fiduciary Funds
701 Fire Pension 420,180 4,066,011 4,591,888 - (525,877) (105,697) (105,697) 4,700,009 4,593,840 106,169 472
702 Police Pension 560,923 6,021,412 6,057,740 - (36,328) 524,595 524,595 5,909,254 6,063,884 (154,630) 369,965
718 State Tax Withholding Fund 795,612 - - - - 795,612 795,612 - - - 795,612
726 Police Distributions Payable 1,641,403 - - - - 1,641,403 1,641,403 - - - 1,641,403
Total Fiduciary Funds 3,418,117 10,087,423 10,649,628 - (562,205) 2,855,913 2,855,913 10,609,263 10,657,724 (48,461) 2,807,452
Total City Controlled Funds 288,566,933 387,654,176 441,882,742 434,658 (53,793,908) 234,773,027 234,773,025 406,755,211 426,647,984 (19,892,773) 214,880,252
NOTE: REFER TO INDIVIDUAL FUND SUMMARIES FOR FURTHER DETAIL
2020
Actual
2021
Actual
2022
Adopted
Budget
2023
Adopted
Budget
2022-2023
Change
2022-2023
Percent
Change
Revenue
City Controlled Funds
General Fund 74,286,680 77,019,698 73,217,282 103,024,029 29,806,747 40.7%
Special Revenue Funds 93,396,208 117,185,248 112,513,370 85,382,263 (27,131,107) –24.1%
Debt Service Funds 10,915,022 20,239,229 11,364,809 11,413,765 48,956 0.4%
Capital Funds 6,029,462 14,743,295 7,611,438 6,985,146 (626,292) –8.2%
Enterprise Funds 100,392,145 114,769,519 102,095,407 147,728,900 45,633,493 44.7%
Internal Service Funds 35,417,117 38,802,118 38,967,799 41,611,845 2,644,046 6.8%
Fiduciary Funds 10,383,961 10,060,205 10,585,320 10,609,263 23,943 0.2%
Total Revenue $ 330,820,594 $ 392,819,312 $ 356,355,425 $ 406,755,211 $ 50,399,786 14.1%
Expenditures
City Controlled Funds
General Fund 66,534,960 75,567,091 109,584,091 100,763,672 (8,820,419) –8.0%
Special Revenue Funds 84,763,266 81,700,688 101,730,013 106,134,806 4,404,793 4.3%
Debt Service Funds 11,572,206 20,628,241 11,348,281 10,595,759 (752,522) –6.6%
Capital Funds 12,410,186 9,839,531 8,485,642 5,798,442 (2,687,200) –31.7%
Enterprise Funds 98,085,443 106,983,776 118,293,138 148,744,397 30,451,259 25.7%
Internal Service Funds 34,867,773 37,268,885 41,655,940 43,953,184 2,297,244 5.5%
Fiduciary Funds 10,400,254 10,099,232 10,641,628 10,657,724 16,096 0.2%
Total Expenditures $ 318,634,087 $ 342,087,442 $ 401,738,733 $ 426,647,984 $ 24,909,251 6.2%
Surplus (Deficit)
City Controlled Funds
General Fund 7,751,719 1,452,607 (36,366,809) 2,260,357 38,627,166 –106.2%
Special Revenue Funds 8,632,942 35,484,561 10,783,357 (20,752,543) (31,535,900) –292.4%
Debt Service Funds (657,184) (389,012) 16,528 818,006 801,478 4849.2%
Capital Funds (6,380,724) 4,903,764 (874,204) 1,186,704 2,060,908 –235.7%
Enterprise Funds 2,306,702 7,785,743 (16,197,731) (1,015,497) 15,182,234 –93.7%
Internal Service Funds 549,345 1,533,233 (2,688,141) (2,341,339) 346,802 –12.9%
Fiduciary Funds (16,293) (39,027) (56,308) (48,461) 7,847 –13.9%
Total Surplus (Deficit)$ 12,186,507 $ 50,731,870 ($ 45,383,308) ($ 19,892,773) $ 25,490,535 –56.2%
Refer to discussions throughout the document for explanations on various increases and decreases above.
Revenue & Expenditure Summary
Fund Type
City of South Bend
2023 Adopted Budget - Revenue by Type
Fund
No.Fund Name
Property
Taxes
Local
Income
Taxes
Other
Taxes
Grants /
Intergov.
Licenses
& Permits
Charges for
Services
Fines,
Forfeitures
& Fees
Interfund
Allocations
Debt
Proceeds Donations Interest
Earnings
Other
Income
Interfund
Transfers
In
Total
City Controlled Funds
101 General Fund 48,573,110 9,737,608 4,227,918 - 278,025 4,123,028 8,000 10,597,451 1,827,500 1,365,000 937,465 1,321,520 20,027,404 103,024,029
Special Revenue Funds
102 Rainy Day - - - - - - - - - - 220,188 - - 220,188
201 Parks & Recreation 11,426,846 - 900,762 - - 2,856,696 - - 436,000 5,184,000 15,000 78,820 5,864,725 26,762,849
202 Motor Vehicle Highway - - 3,118,991 - 1,500 154,800 - 162,650 2,235,000 - 49,002 6,000 5,550,000 11,277,943
209 Studebaker-Oliver Revitalizing Grants - - - - - - - - - - 8,206 - - 8,206
210 Economic Development State Grants - - - - - - - - - - 7,492 - - 7,492
211 Dept of Community Investment Operating - - - - - 1,049,655 58,450 - - - 10,000 - 3,559,320 4,677,425
212 Dept of Community Investment Grants - - - 2,832,655 - - - - - - - 119,687 - 2,952,342
216 Police State Seizures - - 5,000 - - - - - - - 2,364 - - 7,364
217 Gift, Donation, Bequest - - - - - - - - - 53,000 11,524 - - 64,524
219 Unsafe Building - - - - - - 62,900 - - - 17,055 - - 79,955
220 Law Enforcement Continuing Education - - - - - 115,000 101,200 - - 1,000 9,730 - - 226,930
221 Rental Units Regulation - - - - - - 100,000 - - - 200 - - 100,200
227 Loss Recovery - - - - - - - - - - 8,357 - - 8,357
230 Code Enforcement Fund - - - - 37,000 50,300 342,000 - 232,000 - - 500 5,568,219 6,230,019
249 Local Income Tax - Public Safety - 9,488,558 - - - - - - - - 10,000 - - 9,498,558
251 Local Road & Street - - 1,888,188 375,000 - - - - - - 39,119 - 2,000,000 4,302,307
257 LOIT Special Distribution - - - - - - - - - - 1,145 - - 1,145
258 Human Rights Federal Grants - - - 54,600 - 85,000 - - - - - 1,400 - 141,000
263 American Rescue Plan - - - - - - - - - - - - - -
265 Local Road & Bridge Grant - - - 1,000,000 - - - - - - 46,651 - 220,000 1,266,651
266 MVH Restricted Fund - - 3,118,991 - - - - - - - 23,435 - - 3,142,426
289 Haz-Mat - - - - - 10,000 - - - - 567 - - 10,567
291 Indiana River Rescue - - - - - 90,000 - - - - 6,843 - - 96,843
299 Police Federal Drug Enforcement - - 25,000 - - - - - - - 1,809 - - 26,809
404 Local Income Tax - Certified Shares - - - - - - - - - - - - - -
408 Local Income Tax - Economic Development - 13,151,291 - 50,000 - - - - - - 278,368 150,000 - 13,629,659
410 Urban Development Action Grant - - - - - - - - - - - - - -
655 Project ReLeaf - - - - - 451,610 - - - - 6,690 - - 458,300
730 City Cemetery - - - - - - - - - - 610 - - 610
731 Bowman Cemetery - - - - - - - - - - 9,594 - - 9,594
754 Industrial Revolving Fund - - - - - - - - - - 2,000 172,000 - 174,000
Total Special Revenue Funds 11,426,846 22,639,849 9,056,932 4,312,255 38,500 4,863,061 664,550 162,650 2,903,000 5,238,000 785,949 528,407 22,762,264 85,382,263
Debt Service Funds
312 2017 Parks Bond Debt Service 1,100,842 - 67,677 - - - - - - - 3,099 - - 1,171,618
350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - - - - 342,857 342,857
672 Century Center Energy Conservation Debt Svc - - 221,437 - - - - - - - 2,000 80,242 104,255 407,934
752 South Bend Redevelopment Authority - - - - - - - - - - 2,750 - 3,249,500 3,252,250
755 South Bend Building Corporation - - - - - - - - - - 3,000 - 2,217,500 2,220,500
756 2015 Smart Streets Bond Debt Service - - - - - - - - - - 1,000 - 1,713,000 1,714,000
757 2015 Parks Bond Debt Service - - - - - - - - - - 1,000 - 371,981 372,981
760 2017 Eddy Street Commons Bond Debt Service - - - - - - - - - - 1,750 - 1,929,875 1,931,625
Total Debt Service Funds 1,100,842 - 289,114 - - - - - - - 14,599 80,242 9,928,968 11,413,765
City of South Bend
2023 Adopted Budget - Revenue by Type
Fund
No.Fund Name
Property
Taxes
Local
Income
Taxes
Other
Taxes
Grants /
Intergov.
Licenses
& Permits
Charges for
Services
Fines,
Forfeitures
& Fees
Interfund
Allocations
Debt
Proceeds Donations Interest
Earnings
Other
Income
Interfund
Transfers
In
Total
Capital Funds
287 Fire Department Capital - - - 75,000 - 2,021,345 - - 1,430,000 - 85,830 - - 3,612,175
401 Coveleski Stadium Capital - - - - - 25,000 - - - - 14 - - 25,014
406 Cumulative Capital Development 511,682 - 41,081 - - - - - - - 1,610 - - 554,373
407 Cumulative Capital Improvement - - 214,341 - - - - - - - 3,905 25,000 - 243,246
413 Professional Sports Convention Development Area - - 2,000,000 - - - - - - - - - - 2,000,000
412 Major Moves Construction - - - - - - - - - - 20,132 493,328 - 513,460
416 Morris Performing Arts Center Capital - - - - - - - - - - 21,452 - - 21,452
450 Palais Royale Historic Preservation - - - - - 14,500 - - - - 926 - - 15,426
451 2018 Fire Station #9 Bond Capital - - - - - - - - - - - - - -
453 Zoo Bond Capital - - - - - - - - - - - - - -
455 2021 Infrastructure Bond Capital - - - - - - - - - - - - - -
471 2017 Parks Bond Capital - - - - - - - - - - - - - -
759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - - - - -
Total Capital Funds 511,682 - 2,255,422 75,000 - 2,060,845 - - 1,430,000 - 133,869 518,328 - 6,985,146
Enterprise Funds
600 Consolidated Building Fund - - - - 1,562,200 - 8,000 - - - 28,113 - - 1,598,313
601 Parking Garages - - - - - 1,039,750 53,000 - - - 13,352 - - 1,106,102
602 Morris Performing Arts Center Operations - - - - - 1,517,795 - - - - 12,108 48,225 - 1,578,128
610 Solid Waste Operations - - - - - 7,472,103 - - - - - 45,000 - 7,517,103
611 Solid Waste Capital - - - - - - - - 1,225,000 - - - 1,106,005 2,331,005
620 Water Works Operations - - - - - 20,819,225 - 1,633,074 - - 85,408 18,825 - 22,556,532
622 Water Works Capital - - - - - 210,000 - - 18,488,000 - 183,960 - 850,000 19,731,960
624 Water Works Customer Deposit - - - - - - - - - - - - - -
625 Water Works Sinking (Debt Service)- - - - - - - - - - - - 2,753,661 2,753,661
626 Water Works Bond Reserve - - - - - - - - - - - - - -
629 Water Works Operations & Maintenance Reserve - - - - - - - - - - - - - -
640 Sewer Repair Insurance - - - - - 659,500 - - - - 31,596 - - 691,096
641 Sewage Works Operations - - - - - 39,919,300 - 461,751 - - 247,846 4,600 - 40,633,497
642 Sewage Works Capital - - - - - 339,000 - - 31,100,000 - 218,017 - - 31,657,017
643 Sewage Works Operations & Maintenance Reserve - - - - - - - - - - - - - -
649 Sewage Sinking (Debt Service)- - - - - - - - - - - - 9,773,347 9,773,347
653 Sewage Debt Service Reserve - - - - - - - - - - - - - -
654 Sewage Works Customer Deposit - - - - - - - - - - - - - -
667 Storm Sewer Fund - - - - - 1,147,200 - - - - 22,597 - - 1,169,797
670 Century Center Operations - - 1,275,000 - - 3,277,000 - 70,842 - - - 8,000 - 4,630,842
671 Century Center Capital - - - - - - - - - - 500 - - 500
Total Enterprise Funds - - 1,275,000 - 1,562,200 76,400,873 61,000 2,165,667 50,813,000 - 843,497 124,650 14,483,013 147,728,900
Internal Service Funds
222 Central Services - - - - 2,500 10,261,907 - 160,000 - - - 71,500 - 10,495,907
226 Liability Insurance - - - - - - - 3,583,000 - - 69,840 2,000 - 3,654,840
278 Police Take Home Vehicle - - - - - 5,720 - - - - 12,608 - - 18,328
279 IT / Innovation / 311 Call Center - - - - - - - 9,990,823 - - 5,000 73,764 - 10,069,587
711 Self-Funded Employee Benefits - - - - - 16,457,440 - - - - 142,241 385,000 - 16,984,681
713 Unemployment Compensation - - - - - 86,291 - - - - 640 - - 86,931
714 Parental Leave Fund - - - - - 296,095 - - - - 5,476 - - 301,571
Total Internal Service Funds - - - - 2,500 27,107,453 - 13,733,823 - - 235,805 532,264 - 41,611,845
City of South Bend
2023 Adopted Budget - Revenue by Type
Fund
No.Fund Name
Property
Taxes
Local
Income
Taxes
Other
Taxes
Grants /
Intergov.
Licenses
& Permits
Charges for
Services
Fines,
Forfeitures
& Fees
Interfund
Allocations
Debt
Proceeds Donations Interest
Earnings
Other
Income
Interfund
Transfers
In
Total
Fiduciary Funds
701 Fire Pension - - 4,700,000 - - - - - - - 9 - - 4,700,009
702 Police Pension - - 5,900,000 - - - - - - - 7,254 2,000 - 5,909,254
Total Fiduciary Funds - - 10,600,000 - - - - - - - 7,263 2,000 - 10,609,263
Total City Controlled Funds 61,612,480 32,377,457 27,704,386 4,387,255 1,881,225 114,555,260 733,550 26,659,591 56,973,500 6,603,000 2,958,447 3,107,411 67,201,649 406,755,211
City of South Bend
2023 Adopted Budget - Revenue by Type
Fund
No.Fund Name
Property
Taxes
Local
Income
Taxes
Other
Taxes
Grants /
Intergov.
Licenses
& Permits
Charges for
Services
Fines,
Forfeitures
& Fees
Interfund
Allocations
Debt
Proceeds Donations Interest
Earnings
Other
Income
Interfund
Transfers
In
Total
City of South Bend
2023 Adopted Budget - Expenditures by Type
Fund
No.Fund Name
Salaries/
Wages
Fringe
Benefits
Other
Personnel
Costs
Supplies Professional
Services Utilities Repairs &
Maint.
Health &
Liability
Insurance
Other
Costs
Debt
Service
Interfund
Allocations
Interfund
Transfers
Out
Capital Total
City Controlled Funds
101 General Fund
Mayor 640,493 238,847 - 5,500 7,000 - 300 - 48,300 - 158,226 - - 1,098,666
Community Initiatives - - - - - - - - - - - - - -
Community Police Review Office 68,624 27,388 - - - - - - - - - - - 96,012
City Clerk 270,762 110,639 - 8,000 21,000 - 500 - 43,000 - 125,838 - - 579,739
Common Council 265,880 169,907 - 2,500 131,000 - 4,500 - 33,800 - 50,446 - - 658,033
General City - - - - - - 622,200 - 794,271 - 12,650 - - 1,429,121
Finance 1,605,571 625,914 - 17,020 180,500 - 500 - 37,585 - 254,208 - - 2,721,298
Human Resources 505,159 199,223 - 11,500 - - - - 54,000 - 117,081 - - 886,963
Diversity & Inclusion 244,992 86,105 - 1,000 80,000 - - - 121,000 - 100,725 - - 633,822
Human Rights General 242,045 100,835 - 2,500 3,070 - 9,200 - 56,165 - 56,103 - - 469,918
Legal Dept 1,149,835 400,241 - 3,500 - - 700 - 50,300 - 136,054 - - 1,740,630
Engineering 2,208,936 831,137 - 225,407 187,450 - 27,700 - 139,785 - 440,544 - - 4,060,959
Streets - - - - - - - - - - - 3,750,000 - 3,750,000
Curb & Sidewalk - - - - - - - - - - - 1,500,000 - 1,500,000
Street Signals & Lighting - - - - - 1,467,536 - - - - - - - 1,467,536
Police General 19,237,169 8,118,075 - 1,393,070 720,000 174,408 1,013,949 - 911,879 1,529,315 4,943,084 - 2,012,500 40,053,449
Crime Lab 488,017 189,858 - 17,000 - - - - - - 193,872 - - 888,747
Fire General 16,751,895 7,355,225 - 807,983 259,000 315,000 1,093,500 - 154,214 - 2,984,481 - - 29,721,298
EMS 164,329 88,270 - 449,400 80,610 - 107,600 - 36,200 - - - - 926,409
Training Center - - - 5,000 - 33,000 110,000 - - - - - - 148,000
Park Maintenance - - - - - - - - 1,839,028 - - - - 1,839,028
Park Administration - - - - - - - - - - - 5,864,725 - 5,864,725
Palais Royale - - - 5,500 - 105,800 61,000 - 21,220 - 35,799 - - 229,319
Total General Fund 43,843,707 18,541,664 - 2,954,880 1,669,630 2,095,744 3,051,649 - 4,340,747 1,529,315 9,609,111 11,114,725 2,012,500 100,763,672
Special Revenue Funds
201 Parks & Recreation 7,549,698 2,655,871 - 1,928,448 418,501 1,148,290 993,322 - 2,494,500 600,894 1,937,325 - 7,036,000 26,762,849
202 Motor Vehicle Highway 3,697,090 1,618,104 - 1,406,773 700,000 61,445 939,725 - 189,660 1,395,976 1,399,546 - 2,235,000 13,643,319
209 Studebaker-Oliver Revitalizing Grants - - - - 50,000 - - - - - - - - 50,000
211 Dept of Community Investment Operating 2,190,605 853,068 - 51,611 719,200 - 3,895 - 105,887 - 753,159 - - 4,677,425
212 Dept of Community Investment Grants - - - - - - - - 2,832,655 - - - - 2,832,655
216 Police State Seizures - - - - - - - - 22,000 - - - - 22,000
217 Gift, Donation, Bequest - - - 2,500 50,000 - - - 15,000 - - - - 67,500
219 Unsafe Building - - - - 23,000 - - - - - - - - 23,000
220 Law Enforcement Continuing Education - - - 137,000 - - - - 200,750 - - - 40,000 377,750
221 Rental Units Regulation - - - - 54,000 - - - - - - - - 54,000
227 Loss Recovery - - - - - - - - - - - - - -
230 Code Enforcement Fund 2,506,185 1,116,265 - 215,632 202,300 41,389 424,900 - 374,336 271,762 845,250 - 232,000 6,230,019
249 Local Income Tax - Public Safety 9,498,558 - - - - - - - - - - - - 9,498,558
251 Local Road & Street - - - 350,000 250,000 - 3,500,000 - - - - 220,000 800,000 5,120,000
257 LOIT Special Distribution - - - - 189,223 - - - - - - - - 189,223
258 Human Rights Federal Grants 135,024 54,346 - 2,000 22,900 - - - 34,050 - - - - 248,320
263 American Rescue Plan - - - - - - - - - - - - - -
264 COVID-19 Response - - - - - - - - - - - - - -
265 Local Road & Bridge Grant - - - - - - 1,000,000 - - - - - - 1,000,000
266 MVH Restricted Fund 498,216 132,057 - 1,220,590 - - 1,381,300 - - 187,530 - - - 3,419,693
289 Haz-Mat - - - 10,000 - - - - - - - - - 10,000
291 Indiana River Rescue - - - 53,500 - - 13,000 - 25,300 - - - - 91,800
299 Police Federal Drug Enforcement - - - 6,000 - - - - - - - - - 6,000
City of South Bend
2023 Adopted Budget - Expenditures by Type
Fund
No.Fund Name
Salaries/
Wages
Fringe
Benefits
Other
Personnel
Costs
Supplies Professional
Services Utilities Repairs &
Maint.
Health &
Liability
Insurance
Other
Costs
Debt
Service
Interfund
Allocations
Interfund
Transfers
Out
Capital Total
404 Local Income Tax - Certified Shares - - - - - - - - - - - 13,131,810 - 13,131,810
408 Local Income Tax - Economic Development - - - - 660,000 71,400 71,200 - 4,225,000 335,500 - 12,294,020 100,000 17,757,120
410 Urban Development Action Grant - - - - - - - - - - - - - -
655 Project ReLeaf 83,136 6,360 - 7,250 - - - - 6,500 - 36,239 300,000 - 439,485
730 City Cemetery - - - - - - - - - - - - - -
731 Bowman Cemetery - - - - - - - - - - - - - -
754 Industrial Revolving Fund - - - - 455,982 - - - 26,298 - - - - 482,280
Total Special Revenue Funds 26,158,512 6,436,071 - 5,391,304 3,795,106 1,322,524 8,327,342 - 10,551,936 2,791,662 4,971,519 25,945,830 10,443,000 106,134,806
Debt Service Funds
312 2017 Parks Bond Debt Service - - - - - - - - - 1,179,167 - - - 1,179,167
350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - 342,857 - - - 342,857
672 Century Center Energy Conservation Debt Svc - - - - - - - - - 397,959 - - - 397,959
752 South Bend Redevelopment Authority - - - - - - - - - 3,237,507 - - - 3,237,507
755 South Bend Building Corporation - - - - - - - - - 1,423,143 - - - 1,423,143
756 2015 Smart Streets Bond Debt Service - - - - - - - - - 1,709,669 - - - 1,709,669
757 2015 Parks Bond Debt Service - - - - - - - - - 375,582 - - - 375,582
760 2017 Eddy Street Commons Bond Debt Service - - - - - - - - - 1,929,875 - - - 1,929,875
Total Debt Service Funds - - - - - - - - - 10,595,759 - - - 10,595,759
Capital Funds
287 Fire Department Capital - - - - - - - - - 1,145,071 - 752,357 1,730,000 3,627,428
401 Coveleski Stadium Capital - - - - - - 25,000 - - - - - - 25,000
406 Cumulative Capital Development - - - - - - - - - 261,014 - 500,000 - 761,014
407 Cumulative Capital Improvement - - - - - - - - - - - 300,000 150,000 450,000
413 Professional Sports Convention Development Area - - - - - - - - - - - - - -
412 Major Moves Construction - - - 350,000 250,000 - - - - - - - 300,000 900,000
416 Morris Performing Arts Center Capital - - - - - - - - - - - - - -
450 Palais Royale Historic Preservation - - - - - - 35,000 - - - - - - 35,000
455 2021 Infrastructure Bond Capital - - - - - - - - - - - - - -
471 2017 Parks Bond Capital - - - - - - - - - - - - - -
750 Equipment/Vehicle Leasing - - - - - - - - - - - - - -
759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - - - - -
Total Capital & Debt Service Funds - - - 350,000 250,000 - 60,000 - - 1,406,085 - 1,552,357 2,180,000 5,798,442
Enterprise Funds
600 Consolidated Building Fund 913,016 407,406 - 21,998 8,000 - 16,245 - 57,510 4,744 354,619 - 40,000 1,823,538
601 Parking Garages - - 396,000 25,700 50,750 127,000 136,000 - 32,800 - 99,609 - 253,000 1,120,859
602 Morris Performing Arts Center Operations 506,150 218,885 - 23,500 40,000 159,965 103,000 - 196,600 - 278,635 - - 1,526,735
610 Solid Waste Operations 1,360,314 646,901 - 541,233 - - 1,113,830 - 1,328,973 - 1,358,336 1,106,005 - 7,455,592
611 Solid Waste Capital - - - - - - - - - 1,106,005 - - 1,225,000 2,331,005
620 Water Works Operations 4,191,488 1,862,665 - 2,023,759 1,003,555 894,234 483,486 - 3,603,033 - 2,848,061 5,210,129 - 22,120,410
622 Water Works Capital - - - - 1,000,000 - - - - - - - 19,338,000 20,338,000
625 Water Works Sinking (Debt Service)- - - - - - - - - 2,753,661 - - - 2,753,661
640 Sewer Repair Insurance 135,402 57,501 - 66,447 - - 451,050 - 6,700 - 100,506 - - 817,606
641 Sewage Works Operations 5,835,891 2,488,025 - 2,774,710 214,980 1,437,613 2,191,867 - 3,021,566 - 6,129,164 14,262,473 - 38,356,289
642 Sewage Works Capital - - - - 1,500,000 - - - - - - - 32,710,000 34,210,000
649 Sewage Sinking (Debt Service)- - - - - - - - - 9,773,347 - - - 9,773,347
667 Storm Sewer Fund - - - - 300,000 - - - - - - - 1,150,000 1,450,000
670 Century Center Operations 486,322 191,690 1,203,840 1,168,033 100,000 431,350 110,300 52,000 532,750 - 251,815 104,255 - 4,632,355
671 Century Center Capital - - - - - - - - - - - - 35,000 35,000
City of South Bend
2023 Adopted Budget - Expenditures by Type
Fund
No.Fund Name
Salaries/
Wages
Fringe
Benefits
Other
Personnel
Costs
Supplies Professional
Services Utilities Repairs &
Maint.
Health &
Liability
Insurance
Other
Costs
Debt
Service
Interfund
Allocations
Interfund
Transfers
Out
Capital Total
Total Enterprise Funds 13,428,583 5,873,073 1,599,840 6,645,380 4,217,285 3,050,162 4,605,778 52,000 8,779,932 13,637,757 11,420,745 20,682,862 54,751,000 148,744,397
City of South Bend
2023 Adopted Budget - Expenditures by Type
Fund
No.Fund Name
Salaries/
Wages
Fringe
Benefits
Other
Personnel
Costs
Supplies Professional
Services Utilities Repairs &
Maint.
Health &
Liability
Insurance
Other
Costs
Debt
Service
Interfund
Allocations
Interfund
Transfers
Out
Capital Total
Internal Service Funds
222 Central Services 2,300,189 1,038,768 - 6,138,380 12,000 70,140 132,000 - 34,400 8,492 718,243 - 15,000 10,467,612
226 Liability Insurance - - 42,000 - 221,000 - - 2,170,000 1,150,000 - - - - 3,583,000
278 Police Take Home Vehicle - - - - - - - - 50,000 - - - - 50,000
279 IT / Innovation / 311 Call Center 2,485,597 974,307 - 224,750 800,000 - 4,575,743 - 194,550 823,260 813 - - 10,079,020
711 Self-Funded Employee Benefits - - 17,357,480 150,000 1,198,308 - - 732,318 1,600 - - - - 19,439,706
713 Unemployment Compensation - - 80,000 - - - - - - - - - - 80,000
714 Parental Leave Fund 253,846 - - - - - - - - - - - - 253,846
Total Internal Service Funds 5,039,632 2,013,075 17,479,480 6,513,130 2,231,308 70,140 4,707,743 2,902,318 1,430,550 831,752 719,056 - 15,000 43,953,184
Fiduciary Funds
701 Fire Pension 4,585,990 - - 100 6,000 - - - 1,750 - - - - 4,593,840
702 Police Pension 6,055,484 - - - 6,500 - - - 1,900 - - - - 6,063,884
Total Fiduciary Funds 10,641,474 - - 100 12,500 - - - 3,650 - - - - 10,657,724
Total City Controlled Funds 99,111,908 32,863,883 19,079,320 21,854,794 12,175,829 6,538,570 20,752,512 2,954,318 25,106,815 30,792,330 26,720,431 59,295,774 69,401,500 426,647,984
City of South Bend, Indiana 2023 Budget
Consolidated Financial Schedules
Civil City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 51,748,694 55,516,953 57,130,137 57,130,137 61,612,480 62,841,427 64,094,896 65,373,378 66,677,371 4,482,343 8%
Local Income Taxes 36,873,820 35,733,172 30,064,713 31,464,241 32,377,457 34,684,442 36,867,237 38,512,952 39,858,684 913,216 3%
Intergov./ Shared Revenues 24,774,012 25,595,557 27,290,333 26,333,241 27,704,386 27,816,786 27,630,911 27,671,792 27,489,465 1,371,145 5%
Intergov./ Grants 10,037,177 39,944,433 34,432,879 46,968,268 4,387,255 3,892,568 3,867,568 3,842,568 3,842,568 (42,581,013) -91%
Licenses & Permits 1,619,205 1,821,899 1,920,025 1,920,275 1,881,225 1,916,225 1,948,413 1,981,148 2,014,389 (39,050) -2%
Charges for Services 101,247,133 105,060,688 108,438,864 108,966,187 114,555,260 119,124,237 123,959,921 125,999,120 128,170,585 5,589,073 5%
Fines, Forfeitures, and Fees 1,073,088 662,297 725,075 725,092 733,550 734,610 738,935 740,103 741,294 8,458 1%
Interest Earnings 2,048,960 1,377,786 1,246,994 1,434,255 2,958,447 2,898,303 1,740,232 2,131,938 2,439,654 1,524,192 106%
Debt Proceeds 11,899,923 27,792,114 7,556,000 21,602,268 56,973,500 6,859,500 4,095,500 5,066,500 5,112,500 35,371,232 164%
Donations 3,177,302 3,169,885 2,419,000 2,926,988 6,603,000 2,180,280 2,195,356 2,211,233 2,226,918 3,676,012 126%
Other Income 6,087,040 5,316,366 3,559,605 4,660,475 3,107,411 2,747,414 2,726,540 2,734,087 2,727,547 (1,553,064) -33%
Interfund Allocation Reimb 20,960,750 25,124,917 26,096,665 26,096,665 26,659,591 26,950,104 27,536,833 28,069,068 28,457,067 562,926 2%
Interfund Transfers In 53,051,701 59,548,925 49,395,810 51,346,759 61,106,055 41,078,392 42,540,172 44,876,411 37,843,115 9,759,296 19%
PILOT 6,221,791 6,154,321 6,079,325 6,079,325 6,095,594 6,101,689 6,107,791 6,113,899 6,120,013 16,269 0%
Total Revenue 330,820,594 392,819,312 356,355,425 387,654,176 406,755,211 339,825,977 346,050,305 355,324,197 353,721,170 19,101,035 5%
Expenditures by Activity
General Government 48,029,985 49,877,952 102,357,818 74,535,118 59,140,356 60,917,622 63,151,128 65,162,376 67,248,392 (15,394,762) -21%
Public Works 89,674,516 105,852,237 112,338,504 105,172,462 154,893,112 102,047,925 103,122,690 105,940,277 98,572,753 49,720,650 47%
Police Department 45,309,065 47,056,584 48,353,512 72,742,802 52,472,123 51,876,426 52,870,528 53,248,862 53,659,473 (20,270,679) -28%
Fire Department 38,133,622 38,261,215 42,339,228 64,035,740 43,458,554 45,552,660 44,502,039 46,256,295 48,475,830 (20,577,186) -32%
Venues, Parks & Arts 27,643,061 24,574,414 28,456,415 46,695,634 39,640,098 31,671,110 32,470,194 33,144,839 33,539,286 (7,055,536) -15%
Community Investment 24,776,176 24,948,637 26,418,821 35,654,060 23,843,561 23,511,569 23,905,650 24,270,814 24,138,108 (11,810,499) -33%
Interfund Transfers Out 45,067,662 51,516,404 41,474,435 43,046,926 53,200,180 33,941,517 35,504,047 38,039,661 31,091,990 10,153,254 24%
Total by Activity 318,634,087 342,087,442 401,738,733 441,882,742 426,647,984 349,518,829 355,526,276 366,063,125 356,725,831 (15,234,758) -3%
Expenditures by Type
Personnel
Salaries & Wages 82,532,428 83,625,133 91,726,365 139,766,691 99,111,908 99,442,956 100,913,133 102,441,551 103,759,382 (40,654,783) -29%
Fringe Benefits 26,125,239 26,244,383 31,255,690 30,551,142 32,863,883 35,008,182 36,682,470 37,735,424 38,795,721 2,312,741 8%
Other Personnel Costs 14,673,648 15,674,496 17,443,859 17,884,193 19,079,320 19,956,880 20,876,838 21,841,292 22,852,442 1,195,127 7%
Total Personnel 123,331,314 125,544,011 140,425,914 188,202,026 151,055,111 154,408,018 158,472,441 162,018,267 165,407,545 (37,146,915) -20%
Supplies 13,669,092 15,487,852 17,605,437 22,752,609 21,854,794 21,994,786 22,836,735 23,874,863 25,026,623 (897,815) -4%
Services & Charges
Professional Services 13,115,164 10,686,948 13,078,307 13,221,278 12,175,829 9,217,183 9,406,366 9,315,311 9,341,963 (1,045,449) -8%
Printing & Advertising 255,940 420,318 788,107 1,264,075 1,273,102 1,343,067 1,338,366 1,415,145 1,415,162 9,027 1%
Utilities 5,359,663 5,554,446 5,901,613 6,300,872 6,538,570 6,701,502 6,890,625 7,063,806 7,242,671 237,698 4%
Repairs & Maintenance 15,374,167 15,480,652 18,500,219 22,297,230 20,752,512 18,107,991 18,524,530 18,709,953 18,861,886 (1,544,718) -7%
Insurance 2,474,334 3,219,039 2,960,506 3,086,031 2,954,318 2,980,004 3,006,104 3,032,625 3,059,575 (131,713) -4%
Education & Training 329,416 470,843 668,410 823,277 707,532 685,942 686,435 689,015 691,937 (115,745) -14%
Travel 71,546 63,475 372,222 341,349 400,600 379,417 382,294 384,232 386,232 59,251 17%
Grants & Subsidies 7,260,327 9,976,537 42,762,784 19,286,475 8,268,106 6,298,106 6,348,106 6,348,106 6,298,106 (11,018,369) -57%
Other Services & Charges 10,786,360 10,986,587 12,168,615 15,941,844 14,055,902 13,321,051 13,047,475 13,421,886 13,354,910 (1,885,942) -12%
Debt Service Principal 26,208,784 35,687,967 25,378,762 26,047,502 22,711,744 23,715,415 24,271,181 21,317,017 23,033,330 (3,335,758) -13%
Debt Service Interest & Fees 7,204,107 7,031,833 7,730,863 8,574,224 8,080,586 7,617,920 7,053,184 6,484,968 7,568,891 (493,638) -6%
Total Services & Charges 88,439,808 99,578,645 130,310,408 117,184,156 97,918,801 90,367,597 90,954,666 88,182,065 91,254,663 (19,265,355) -16%
Operating Expenditures 225,440,214 240,610,508 288,341,759 328,138,792 270,828,706 266,770,401 272,263,842 274,075,195 281,688,831 (57,310,085) -17%
Capital 20,598,162 18,274,054 39,293,000 38,066,655 69,401,500 15,292,500 13,649,500 19,295,500 8,897,500 31,334,845 82%
Bad Debt 329,573 347,950 401,573 402,403 401,573 401,573 401,573 401,573 401,573 (830) 0%
Interfund
Interfund Allocations 20,976,686 25,184,206 26,148,641 26,148,641 26,720,431 27,011,149 27,599,523 28,137,297 28,525,924 571,790 2%
PILOT 6,221,791 6,154,321 6,079,325 6,079,325 6,095,594 6,101,689 6,107,791 6,113,899 6,120,013 16,269 0%
Interfund Transfers Out 45,067,662 51,516,404 41,474,435 43,046,926 53,200,180 33,941,517 35,504,047 38,039,661 31,091,990 10,153,254 24%
Total Interfund 72,266,139 82,854,931 73,702,401 75,274,892 86,016,205 67,054,355 69,211,361 72,290,857 65,737,927 10,741,313 14%
Total Expenditures 318,634,087 342,087,442 401,738,733 441,882,742 426,647,984 349,518,829 355,526,276 366,063,125 356,725,831 (15,234,758) -3%
Net Surplus / (Deficit)12,186,507 50,731,870 (45,383,308) (54,228,566) (19,892,773) (9,692,852) (9,475,971) (10,738,928) (3,004,661)
Beginning Cash Balance 227,128,631 237,508,434 288,566,933 234,773,026 214,880,252 205,187,400 195,711,429 184,972,502
Cash Adjustments (1,806,703) 326,630 434,658 - - - - -
Ending Cash Balance 237,508,434 288,566,933 234,773,026 214,880,252 205,187,400 195,711,429 184,972,502 181,967,840
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.
City of South Bend, Indiana 2023 Budget
Detailed Financial Discussion
Revenue
Summary
Total revenue for the City of South Bend is estimated at $406,135,778 for 2023, which is a 14% increase from total
estimated revenue of $356,355,425 for 2022. The contributing factors to the decrease in revenue can be seen below:
Revenue Category
2020
Actual
2021
Actual
2022
Adopted
Budget
2023
Adopted
Budget
Budget
Variance
2022-2023
%
Change
Property Taxes 51,748,694 55,516,953 57,130,137 61,612,480 4,482,343 7.8%
Local Income Taxes 36,873,820 35,733,172 30,064,713 32,377,457 2,312,744 7.7%
Intergov./ Shared Revenues 24,774,012 25,595,557 27,290,333 27,704,386 414,053 1.5%
Intergov./ Grants 10,037,177 39,944,433 34,432,879 4,387,255 (30,045,624) -87.3%
Charges for Services 101,247,133 105,060,688 108,438,864 114,555,260 6,116,396 5.6%
Fines, Forfeitures, and Fees 1,073,088 662,297 725,075 733,550 8,475 1.2%
Licenses & Permits 1,619,205 1,821,899 1,920,025 1,881,225 (38,800) -2.0%
Donations 3,177,302 3,169,885 2,419,000 6,603,000 4,184,000 173.0%
Other Income 6,087,040 5,316,366 3,559,605 3,107,411 (452,194) -12.7%
Interest Earnings 2,048,960 1,377,786 1,246,994 2,342,762 1,095,768 87.9%
Debt Proceeds 11,899,923 27,792,114 7,556,000 56,973,500 49,417,500 654.0%
PILOT 6,221,791 6,154,321 6,079,325 6,095,594 16,269 0.3%
Interfund Allocation Reimb 20,960,750 25,124,917 26,096,665 26,659,591 562,926 2.2%
Interfund Transfers In 53,051,701 59,548,925 49,395,810 61,102,307 11,706,497 23.7%
Total Revenue 330,820,594 392,819,312 356,355,425 406,135,778 49,780,353 14.0%
The largest variances from 2022 to 2023 can be explained as follows:
• Property Taxes: The City is predicting a fairly strong increase in property taxes in 2023. This is almost exclusively
due to stronger-than-expected tax receipts in 2022, plus near-historic increases in net assessed values and a high
max levy increase factor.
• Income Taxes: Similarly, the City predicts a strong increase in local income taxes in 2023, stemming from
inflation driving wages higher plus continued recovery from the COVID-19 pandemic.
• Intergovernmental / Grants: This decrease is due to the fact that the City received the second distribution of
the American Rescue Plan funding in 2022, and will not receive further distributions. This distribution in 2022
totaled roughly $29 million.
• Donations: The City is planning a large fundraising campaign to help support the construction of the new
“Dream Center”, which it anticipates will significantly increase our donation income in 2023.
• Interest Earnings: The City’s interest earnings in 2021 and 2022 were low compared to previous years. However,
rising interest rates in the past several months (and the anticipation that rates will remain high for the majority of
2023) means that the City anticipates a significantly better yield on investments in 2023, as compared to 2022.
• Debt Proceeds: The City plans on issuing two large, one-time bonds in 2023, one for sewer infrastructure and
one for water infrastructure, which together total above $51 million.
City of South Bend, Indiana 2023 Budget
2023 Budget Revenue Summary
Revenue by Type – All Funds
Revenue Type
2023
Estimated
Revenue
Percent of
Total
Charges for Services 114,555,260 28.21%
Property Taxes 61,612,480 15.17%
Debt Proceeds 56,973,500 14.03%
Local Income Taxes 32,377,457 7.97%
Other Taxes 27,704,386 6.82%
Donations 6,603,000 1.63%
Grants/ Intergovernmental 4,387,255 1.08%
Interest Earnings 2,342,762 0.58%
Other Income 5,722,186 1.41%
Transfers In / Allocations 93,857,492 23.11%
Total Revenue $ 406,135,778 100.00%
City of South Bend, Indiana 2023 Budget
The following is a discussion of major revenue categories and trends:
Property Taxes – $61,612,480 – 15.17%
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, and 2017 Park
Bond Debt Service Fund.
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 became subject to the full effect of the property tax caps.
Civil City
Property Tax
Collections
2013 Actual $45,189,966
2014 Actual $45,002,931
2015 Actual $46,171,932
2016 Actual $49,067,532
2017 Actual $49,858,701
2018 Actual $51,877,631
2019 Actual $55,470,558
2020 Actual $51,748,694
2021 Actual $55,516,953
2022 Estimate $57,130,137
2023 Budget $61,612,480
City of South Bend, Indiana 2023 Budget
Local Income Taxes – $32,377,457– 7.97%
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
(.4% 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 Supplemental Total
2013 Actual $8,177,352 $7,711,609 $5,892,386 $0 $21,916,677
2014 Actual $8,796,821 $8,483,839 $6,380,029 $0 $23,822,661
2015 Actual $9,031,709 $8,754,940 $6,466,190 $0 $24,357,811
2016 Actual $9,594,602 $9,275,956 $6,791,160 $0 $25,839,785
2017 Actual $10,433,361 $10,267,404 $7,467,618 $0 $28,360,244
2018 Actual $10,720,959 $10,805,515 $8,381,554 $2,679,602 $32,712,559
2019 Actual $11,597,226 $12,148,294 $8,560,555 $2,267,292 $34,643,723
2020 Actual $12,123,599 $12,440,774 $8,766,330 $3,558,459 $36,897,937
2021 Actual $12,597,307 $12,912,855 $9,094,317 $1,131,137 $35,736,715
2022 Actual $12,065,405 $8,933,585 $8,705,099 $1,760,616 $31,464,705
2023 Budget $13,151,291 $9,737,608 $9,488,558 $0 $32,377,457
City of South Bend, Indiana 2023 Budget
Charges for Services – $114,555,260 – 28.21%
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 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 Actual $19,595,583 $40,475,400 $1,064,337 $6,092,214 $63,227,534
2022 Estimate $20,230,371 $39,849,060 $1,147,200 $6,398,200 $67,624,831
2023 Budget $21,029,225 $41,369,410 $1,147,200 $7,472,103 $71,017,938
Type of Charges for Services
2023
Estimate
% of
Total
Utilities 71,017,938 62.0%
Self-Funded Employee Benefits 16,845,546 14.7%
Central Services 10,261,907 9.0%
EMS 5,629,845 4.9%
Century Center 3,277,000 2.9%
Other 3,066,693 2.7%
Morris 1,517,795 1.3%
Golf Courses 1,511,686 1.3%
Parking Garages 1,039,750 0.9%
Parks & Recreation 387,100 0.3%
Total $114,555,260 100.0%
City of South Bend, Indiana 2023 Budget
Gasoline Tax – $6,026,170 – 1.48%
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
2023 Budget $2,068,991 $2,068,991 $1,888,188 $6,026,170
City of South Bend, Indiana 2023 Budget
Wheel Tax – $2,100,000 - 0.52%
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
2023 Budget $1,050,000 $1,050,000 $2,100,000
City of South Bend, Indiana 2023 Budget
Payment in Lieu of Taxes – $6,095,594 – 1.5%
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.
Total payment in lieu of tax (PILOT) revenue is as follows:
Investment Earnings – $2,342,762– 0.58%
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, as well as due to continuing downward pressure on interest rates. Towards the tail-end of
2022 (and continuing into 2023), rising interest rates are expected to have a significant upward influence on investment
earnings.
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 Actual $1,377,786
2022 Estimate $1,246,994
2023 Budget $2,342,762
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 Estimate $6,079,325 $0 $0 $0 $6,079,325
2023 Budget $6,095,594 $0 $0 $0 $6,095,594
City of South Bend, Indiana 2023 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).
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 Actual $9,030,000 $9,620,204
2023 Budget $9,030,000 $9,990,823
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, Directors of
Department Finance, 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 in March
regarding activities for the preceding year, and is available online.
City of South Bend, Indiana 2023 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
City of South Bend, Indiana 2023 Budget
Financial Impact of Capital Investment – Initial Investment
Capital Leases are used for routine replacement for larger items with predictable useful lives, 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 and large building
projects. 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 capital purchases by the City 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 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). As another example, data shows that 60% of
ongoing vehicle maintenance and repair costs are driven by only 10% of the vehicles. Replacing these older vehicles
reduces the overall maintenance costs of the fleet, thereby offsetting the cost of the replacement.
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 renovation of the City’s Martin Luther King Center into a new “Dream Center” will drastically
increase the service offerings and attendance at that community center. This increased level of service
will require increased operational costs, such as additional staff hours, utility costs, and supply cost.
This increase is partially offset by improvements in the purchase and installation of energy-efficient
components in the new building.
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 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.
City of South Bend, Indiana 2023 Budget
Five-Year Capital Improvement Plan Summary
Department / Division 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Admin & Fin - Central Services 95,000 132,410 100,000 43,900 37,400 408,710
Public Works
Streets & Sewers 8,910,000 7,904,000 7,694,000 7,245,000 4,940,000 36,693,000
Solid Waste 1,225,000 950,000 120,000 - 2,295,000
Water Works 20,338,000 1,954,000 3,490,000 8,481,000 - 34,263,000
Wastewater 31,085,000 1,950,000 1,875,000 2,023,000 1,500,000 38,433,000
Police Department 2,052,500 1,877,500 1,877,500 1,877,500 1,877,500 9,562,500
Fire Department 1,730,000 2,710,000 755,000 1,710,000 2,955,000 9,860,000
Community Investment 495,000 302,000 363,000 374,000 140,000 1,674,000
Venues Parks & Arts
Parks & Recreation 8,321,000 135,000 235,000 235,000 135,000 9,061,000
Parking Garages 253,000 150,000 150,000 150,000 150,000 853,000
Grand Total 74,504,500 18,064,910 16,659,500 22,139,400 11,734,900 143,103,210
Type 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Buildings & Building Improv. 6,628,000 407,410 395,000 378,900 372,400 8,181,710
Land & Land Improvements 1,100,000 - 100,000 100,000 100,000 1,400,000
Machinery & Equipment 2,251,000 2,337,000 760,000 1,423,000 1,200,000 7,971,000
Utilities & Infrastructure 56,088,000 8,503,000 9,864,000 13,501,000 4,000,000 91,956,000
Vehicles 8,437,500 6,817,500 5,540,500 6,736,500 6,062,500 33,594,500
Grand Total 74,504,500 18,064,910 16,659,500 22,139,400 11,734,900 143,103,210
Funding Source 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Bonds 49,588,000 - - - 49,588,000
Capital Lease 7,523,500 6,859,500 4,095,500 5,066,500 5,112,500 28,657,500
Cash 17,393,000 11,205,410 12,564,000 17,072,900 6,622,400 64,857,710
Grand Total 74,504,500 18,064,910 16,659,500 22,139,400 11,734,900 143,103,210
Capital Asset Data 2021
Depreciation *
12/31/21
Net Book
Value
Governmental Activities General Government 206,829 2,397,864
Public Safety 2,751,432 34,102,515
Streets & Infrastructure 14,193,266 147,003,534
Culture & Recreation 3,969,953 70,229,871
Economic Development 497,297 16,795,884
Internal Service Funds 120,037 981,840
21,747,814 271,511,509
Business-Type Activities Water Works 1,799,789 53,548,930
Wastewater 7,733,101 149,637,548
Century Center 1,036,059 14,776,926
Building Department 42,754 59,838
Parking Garage 342,917 5,700,109
Solid Waste 757,378 2,455,950
11,711,998 226,179,303
Grand Total $33,459,812 $497,690,812
* 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.
City of South Bend, Indiana 2023 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 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Admin & Fin - Central Services
(1) Service Truck - Sample Street Garage - 60,000 40,000 - - 100,000
(1) Welder 7,500 - - - - 7,500
Paving Projects 30,000 - - - - 30,000
Replacement of Gates & Lifts 50,000 35,500 51,000 25,900 37,400 199,800
Vertical Real Estate Maintenance & Inspection - 36,910 9,000 18,000 - 63,910
Air Conditioning 7,500 - - - - 7,500
Admin & Fin - Central Services Total 95,000 132,410 100,000 43,900 37,400 408,710
Public Works
Streets & Sewers
(1) 5-Yard Front End Loader - 350,000 - - - 350,000
(1) Alley Maintainer - 220,000 - - - 220,000
(2) Alley Maintainer w/Broom Attachment 450,000 - - - - 450,000
(1) Pavement Milling Machine - - - 505,000 - 505,000
(1) Skid Loader w/Trailer & Attachments 150,000 - - - - 150,000
(1) Spray Trailer 120,000 - - - - 120,000
(2) Asphalt Hot Box - - 160,000 160,000 - 320,000
(2) Compressors - 60,000 - - - 60,000
(1) Concrete Grinder 15,000 - - - - 15,000
(1) 3/4-Ton Pickup 4WD, Standard Cab - - 50,000 - - 50,000
(1) F-550 4x4 x/Custom Flat Bed 110,000 - - 150,000 - 260,000
(1) Single Axle Dump Truck w/Leaf Boxes - - - - 290,000 290,000
(1) Tandem Axle Dump Truck w/Leaf Boxes - - - - 340,000 340,000
(2) 3/4-Ton Pickup 4WD, Ext Cab, V-plow - 100,000 - - - 100,000
(2) 3/4-Ton Pickup 4WD, Standard Cab - 100,000 - 100,000 - 200,000
(2) 4WD SUV - Hybrid 120,000 - - - - 120,000
(2) Single Axle Dump Truck w/Leaf Boxes 480,000 - 580,000 - - 1,060,000
(2) Tandem Axle Dump Truck w/Leaf Boxes 680,000 680,000 680,000 680,000 - 2,720,000
(1) Street Sweeper 125,000 - - - - 125,000
(1) Chipper - 40,000 - - - 40,000
(1) Compressor - 30,000 - - - 30,000
(1) Farm Tractor w/Mowing Attachment - 100,000 100,000 - - 200,000
(1) Backhoe 200,000 - 250,000 - - 450,000
(1) Combination Sewer Cleaning Machine - 450,000 450,000 - 450,000 1,350,000
(1) Crew Truck - Crew Cab, 4 WD - 100,000 - - - 100,000
(1) Sewer Camera Truck - - - 450,000 - 450,000
(1) Tandem Axle Trailer/Transport Box - 75,000 - - - 75,000
(2) 3/4 Ton Pick Up Standard cab, 150,000 150,000 150,000 150,000 - 600,000
(2) Single Axle Dump Truck - - - 600,000 - 600,000
(2) Street Sweepers - - - - 700,000 700,000
(2) Tandem Axle Dump Truck w/Leaf Boxes 760,000 - - - 760,000 1,520,000
Guardrail Installation 300,000 125,000 - - - 425,000
Match for CCG from INDOT 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 9,000,000
Traffic Calming 800,000 300,000 250,000 250,000 200,000 1,800,000
Sewer Lining Projects 2,000,000 2,000,000 2,000,000 2,000,000 - 8,000,000
2023 Storm Sewer Projects 1,150,000 824,000 824,000 - - 2,798,000
City of South Bend, Indiana 2023 Budget
Department / Division 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Design for Storm Sewer Projects 300,000 200,000 200,000 200,000 200,000 1,100,000
Streets & Sewers Total 8,910,000 7,904,000 7,694,000 7,245,000 4,940,000 36,693,000
Solid Waste
(1) ASL Dedicated CNG Unit-Mini Mac 275,000 - - - - 275,000
(2) ASL Dedicated CNG Unit 950,000 950,000 - - - 1,900,000
(2) Pick CNG Pick up Trucks - - 120,000 - - 120,000
Solid Waste Total 1,225,000 950,000 120,000 - - 2,295,000
Water Works
(1) Crane Crew Truck - - 240,000 - - 240,000
(1) Hybrid Vehicle - - 25,000 - - 25,000
(1) Mid Size Car w/CNG 30,000 33,000 35,000 - - 98,000
(1) Mini Cargo Van w/CNG 70,000 - 40,000 - - 110,000
(1) Pickup Valve Truck - - 40,000 - - 40,000
(1) Tandem Axle Dump Truck - 275,000 - - - 275,000
(1) Truck 2WD w/Utility Body - - 40,000 - - 40,000
(1) Truck 4WD w/CNG - - 40,000 - - 40,000
(1) Truck 4WD w/Plow w/CNG - - 40,000 40,000 - 80,000
(1) Vactor 400,000 - - 400,000 - 800,000
(2) Truck 2WD w/Utility Body - 80,000 - - - 80,000
(2) Tandem Axle Dump Truck - - - 550,000 - 550,000
(1) Forklift - 15,000 - - - 15,000
(1) Semi Trailer - - - 40,000 - 40,000
(1) Trailer for Generator - 30,000 - - - 30,000
(1) Zero Turn Mower - 17,000 - - - 17,000
Generator w/trailer - 50,000 - - - 50,000
Edison, North, Pinhook Filtration, Olive 9,653,000 - - 1,108,000 - 10,761,000
Hydrant and Valve Replacement 200,000 200,000 200,000 200,000 - 800,000
Water Mains 300,000 300,000 1,200,000 300,000 - 2,100,000
Water Meter Replacement 500,000 600,000 600,000 600,000 - 2,300,000
Well Fields - - 200,000 3,000,000 - 3,200,000
Comprehensive Water Master Plan 350,000 - 150,000 - - 500,000
2023 Bonds: Costs of Issuance and Design 650,000 - - - - 650,000
Fellows: Inspection & Cleaning of Clearwell 8,185,000 354,000 640,000 2,243,000 - 11,422,000
Water Works Total 20,338,000 1,954,000 3,490,000 8,481,000 - 34,263,000
Wastewater
(1) Mower 60,000 - - - - 60,000
(1) Phoenix Power Screen - - - 400,000 - 400,000
(1) Front End Loader 310,000 310,000 - - - 620,000
(1) 3/4 Ton Pickup 4WD w/ plow 40,000 - 47,000 - - 87,000
(1) Arrow Board Traffic Controller 15,000 - - - - 15,000
(1) Utility Cart 15,000 15,000 - 18,000 - 48,000
(1) Zero Turn Riding Mower - 10,000 - - - 10,000
(1) Freightliner/Vac-Sewer - - 275,000 - - 275,000
(1) Transit Connect Van 45,000 45,000 - 45,000 - 135,000
(2) 3/4 Ton Pickup 4WD w/ plow, CNG - 70,000 - - - 70,000
(2) Hybrid Sedan - - 53,000 60,000 - 113,000
EQ Basin and WWTP Improvements 30,600,000 500,000 500,000 500,000 500,000 32,600,000
WWTP Secondary Treatment Projects - 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
Wastewater Total 31,085,000 1,950,000 1,875,000 2,023,000 1,500,000 38,433,000
City of South Bend, Indiana 2023 Budget
Department / Division 2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Total
Police Department
(2) Undercover cars 50,000 50,000 50,000 50,000 50,000 250,000
(34) Patrol vehicles 1,827,500 1,827,500 1,827,500 1,827,500 1,827,500 9,137,500
Bomb Bunker 75,000 - - - - 75,000
Bomb Suit 40,000 - - - - 40,000
Halogen System 60,000 - - - - 60,000
Police Department Total 2,052,500 1,877,500 1,877,500 1,877,500 1,877,500 9,562,500
Fire Department
(1) Aerial Truck - - - - 1,400,000 1,400,000
(1) Heavy Rescue Fire Truck - 1,000,000 - - - 1,000,000
(1) Medic (Ambulance) - New - 280,000 - 280,000 - 560,000
(1) Medic (Ambulance) - Rebuild 225,000 - 225,000 - 225,000 675,000
(1) Mid-Size Sedan Hybrid 30,000 30,000 30,000 30,000 30,000 150,000
(1) Used SUV - command/support vehicle 75,000 - - - - 75,000
(2) Pumper Fire Truck 1,100,000 - - 1,100,000 - 2,200,000
Building Improv - Roofs/Parking Lots 150,000 150,000 150,000 150,000 150,000 750,000
Cardiac Monitors - - 200,000 - - 200,000
Firefighter Turn Out Gear - - - - 700,000 700,000
Personnel Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Radios - 1,100,000 - - - 1,100,000
Self-Contained Breathing Apparatus (SCBA) - - - - 300,000 300,000
Specialty Team Equipment 75,000 75,000 75,000 75,000 75,000 375,000
Fire Department Total 1,730,000 2,710,000 755,000 1,710,000 2,955,000 9,860,000
Community Investment
(1) SUV w/CNG or Hybrid 40,000 40,000 40,000 40,000 40,000 200,000
(1) Code - Truck 4x4 - 42,000 43,000 44,000 - 129,000
(1) NEAT Crew - Dump Truck - - 180,000 190,000 - 370,000
(1) NEAT Crew - Loader 110,000 120,000 - - - 230,000
(2) Code - Truck 4x4 82,000 - - - - 82,000
(1) Code - SUV Ford Escape 40,000 - - - - 40,000
(3) Code - Truck 4x4 123,000 - - - - 123,000
Complete Streets Transportation Projects 100,000 100,000 100,000 100,000 100,000 500,000
Community Investment Total 495,000 302,000 363,000 374,000 140,000 1,674,000
Venues Parks & Arts
Parks & Recreation
Minor Building Improvements 35,000 35,000 35,000 35,000 35,000 175,000
Capital pledged to Potawatomi Zoo 1,100,000 - 100,000 100,000 100,000 1,400,000
Dr. Martin Luther King Jr. Dream Center 6,000,000 - - - - 6,000,000
Studebaker Museum capital request 150,000 - - - - 150,000
Athletic Court Improvements 600,000 100,000 100,000 100,000 - 900,000
Golf Carts 436,000 - - - - 436,000
Parks & Recreation Total 8,321,000 135,000 235,000 235,000 135,000 9,061,000
Parking Garages
Electric Vehicle and Hardware 40,000 - - - - 40,000
Flash Upgrades to Parking Garages 213,000 - - - - 213,000
Other Upgrades to Parking Garages - 150,000 150,000 150,000 150,000 600,000
Parking Garages Total 253,000 150,000 150,000 150,000 150,000 853,000
Total 74,504,500 18,064,910 16,659,500 22,139,400 11,734,900 143,103,210
City of South Bend, Indiana 2023 Budget
Howard Park Ice Trail & Event Center
City of South Bend, Indiana 2023 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).
City of South Bend, Indiana 2023 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 (2021 pay 2022) of Taxable Property in South Bend $ 3,028,422,624
Debt limit: 2% of one third thereof 20,189,484
Civil City Less Bonds subject to limitation: Economic Development Income Tax Bonds of 2015 (Parks Bond) (4,080,000)
Economic Development Income Tax Bonds of 2018 (Zoo Bond) (2,810,000)
General Obligation Bonds, Series 2018 (Fire Station #9) (4,190,000)
Issuance Margin $ 9,109,484
Percentage of Debt to Debt Limit 54.88%
Park District Less Bonds subject to limitation: Parks District Bonds, Series A-K (10,515,000)
Issuance Margin $ 9,674,484
Percentage of Debt to Debt Limit 52.08%
Redevelopment District
Less Bonds subject to limitation:
Redevelopment District Bonds of 2018 (TIF Parks Bond) (8,865,000)
Issuance Margin $ 11,324,484
Percentage of Debt to Debt Limit 43.91%
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:
2018
Audited
2019
Audited
2020
Audited
2021
Audited
2022
Unaudited
Debt Limit $16,036,190 $16,655,845 $18,176,894 $19,245,665 $20,189,484
Civil City
Total Net Debt Applicable to Limit 13,390,000 12,900,000 12,315,000 11,710,000 11,080,000
Debt Margin 2,646,190 3,755,845 5,861,894 7,535,665 9,109,484
Percentage of Debt Limit 83.50% 77.45% 67.75% 60.84% 54.88%
Park District
Total Net Debt Applicable to Limit 13,725,000 12,955,000 12,170,000 11,345,000 10,515,000
Debt Margin 2,311,190 3,700,845 6,006,894 7,900,665 9,674,484
Percentage of Debt Limit 85.59% 77.78% 66.95% 58.95% 52.08%
Redevelopment District
Total Net Debt Applicable to Limit 12,955,000 11,855,000 10,725,000 9,570,000 8,865,000
Debt Margin 3,081,190 4,800,845 7,451,894 9,675,665 11,324,484
Percentage of Debt Limit 80.79% 71.18% 59.00% 49.73% 43.91%
City of South Bend, Indiana
Debt Summary
Principal & Interest Payments - 2023 through 2042
5 year periods
Debt by Fund Type Original Debt 2023 2024 2025 2026 2027 2028-2032 2033-2037 2038-2042
TIF Funds 149,075,000$ 12,816,636$ 12,057,516$ 9,069,653$ 8,626,965$ 8,450,715$ 39,766,646$ 26,515,595$ -$
River West TIF (#324)88,075,000 8,419,155 7,647,910 4,644,921 4,209,609 4,031,834 17,686,453 9,644,045 -
River East TIF (#436)61,000,000 4,397,481 4,409,606 4,424,731 4,417,356 4,418,881 22,080,194 16,871,550 -
Public Works 109,906,111$ 9,738,341$ 9,559,457$ 8,770,203$ 5,619,897$ 4,993,275$ 19,414,732$ -$ -$
Sewage Works (#649)84,485,000 7,494,578 7,518,201 6,805,710 3,730,210 3,749,760 15,587,560 - -
Water Works (#625)20,816,657 1,400,475 1,402,893 1,402,389 1,404,813 1,078,824 3,827,172 - -
Solid Waste (#611)4,604,454 843,288 638,363 562,104 484,874 164,691 - - -
General Plus Funds 48,650,135$ 2,693,922$ 2,672,713$ 2,635,554$ 2,175,377$ 1,667,853$ 7,499,877$ 4,745,333$ -$
Local Income Tax - Certified Shares (#404)29,337,438 1,138,217 1,138,217 1,138,217 672,332 172,323 - - -
Local Income Tax - Economic Develop. (#408)19,312,697 1,555,705 1,534,496 1,497,336 1,503,044 1,495,530 7,499,877 4,745,333 -
Other Funds 60,230,268$ 6,661,141$ 5,660,262$ 5,520,972$ 4,399,657$ 3,572,762$ 14,803,702$ 6,499,897$ 3,178,813$
2018 TIF Park Bond (#312)14,075,000 1,179,165 1,177,990 1,181,215 1,173,390 1,179,890 5,907,185 589,425 -
Fire Dept Capital (#287)15,400,534 1,580,151 1,418,045 1,422,282 1,083,460 894,348 3,835,931 2,152,147 172,763
Motor Vehicle Highway (#202)4,837,085 914,034 740,314 721,512 355,143 86,320 - - -
Century Center Energy Conserv Bond (#672)4,167,897 397,959 393,388 388,754 384,057 379,296 1,288,357 - -
Innovation & Technology (#279)3,630,404 741,194 474,528 397,946 34,863 - - - -
Parks & Recreation (#201)2,351,403 436,811 286,548 295,966 272,422 136,211 - - -
Cumulative Capital Development (#406)1,712,218 260,548 48,541 - - - - - -
Consolidated Bldg Fund (#600)202,720 4,722 - - - - - - -
Other 12,965,000 959,029 933,379 925,767 908,792 802,933 3,772,228 3,758,325 3,006,050
Grand Total 367,861,514$ 31,910,040$ 29,949,948$ 25,996,382$ 20,821,896$ 18,684,606$ 81,484,956$ 37,760,825$ 3,178,813$
Original Debt by Fund Type Total Debt Payments
Note: Does not include interfund loans
TIF Funds
41%
Public Works
30%
General Plus
Funds
13%
Other Funds
16%
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
2023 2024 2025 2026 2027
Other Funds
General Plus
Funds
TIF Funds
Public Works
City of South Bend, Indiana
Debt Summary
Principal & Interest Payments - 2023 through 2042
Debt Purpose Original Debt 2023 2024 2025 2026 2027 2028-2032 2033-2037 2038-2042
Economic Development 139,590,278$ 11,051,461$ 11,063,941$ 8,078,878$ 7,639,590$ 7,482,315$ 34,813,571$ 26,018,245$ -$
2015 Eddy St Commons Parking Garage Bonds 36,000,000 2,467,606 2,468,231 2,469,606 2,466,106 2,468,256 12,329,069 1,231,175 -
2015 Smart Streets Bonds 25,000,000 1,707,669 1,704,785 1,710,844 1,705,819 1,709,819 8,541,513 7,682,944 -
2017 Eddy St Commons Phase II Bonds 25,000,000 1,929,875 1,941,375 1,955,125 1,951,250 1,950,625 9,751,125 15,640,375 -
2011 Downtown Central Develop. Area TIF Bonds 19,795,000 1,912,869 1,917,280 - - - - - -
2011 Airport Development Area TIF Bonds 14,420,000 1,092,827 1,091,080 - - - - - -
2019 South Shore Double Tracking Bonds 7,985,000 1,030,125 1,033,625 1,030,125 1,030,000 1,032,625 2,572,125 - -
2013 Century Center Special Tax Bonds 4,655,000 386,075 384,975 387,563 163,000 - - - -
2020 Library Bonds 4,225,000 324,415 322,590 325,615 323,415 320,990 1,619,740 1,463,751 -
Other 2,510,278 200,000 200,000 200,000 - - - - -
Wastewater/Sewer Infrastructure 84,485,000$ 7,494,578$ 7,518,201$ 6,805,710$ 3,730,210$ 3,749,760$ 15,587,560$ -$ -$
Building Projects 54,335,594$ 3,208,131$ 2,416,551$ 2,367,870$ 2,376,431$ 2,357,181$ 11,273,546$ 6,700,217$ 3,742,763$
2012 Fire Station/Police Dept Renovations Bonds 21,335,000 779,625 - - - - - - -
2013 Fire Station #5 & Training Tower Bonds 5,580,000 398,980 405,630 406,543 411,493 410,643 2,117,300 433,925 -
2018 Fire Station #9 Bonds 5,045,000 342,856 341,331 344,656 342,756 340,631 1,718,631 1,718,222 172,763
2015 Century Center Solar Panels 4,167,897 397,959 393,388 388,754 384,057 379,296 1,288,357 - -
2018 Zoo Bonds 3,440,000 334,500 326,500 318,000 327,750 321,750 1,605,750 483,125 -
2014 PSAP Center Bonds 2,657,697 199,423 199,315 154,405 155,363 154,724 771,280 306,620 -
2022 Morris Bond 6,395,000 378,825 373,125 377,350 376,350 375,125 1,885,725 1,880,175 1,879,775
2022 Zoo Bond 5,715,000 375,963 377,263 378,163 378,663 375,013 1,886,503 1,878,150 1,690,225
Park Bonds 31,675,000$ 2,540,296$ 2,539,946$ 2,553,021$ 2,533,996$ 2,523,646$ 12,780,732$ 2,461,463$ -$
2017 Park Bonds 14,075,000 1,179,165 1,177,990 1,181,215 1,173,390 1,179,890 5,907,185 589,425 -
2018 TIF Park Bonds 11,995,000 985,550 993,575 990,775 987,375 968,400 4,953,075 497,350 -
2015 Park Bonds 5,605,000 375,581 368,381 381,031 373,231 375,356 1,920,472 1,374,688 -
Capital Leases 29,348,985$ 5,568,899$ 4,368,117$ 4,144,614$ 2,490,155$ 849,179$ -$ -$ -$
Water Works Infrastructure 20,816,657$ 1,400,475$ 1,402,893$ 1,402,389$ 1,404,813$ 1,078,824$ 3,827,172$ -$ -$
Streets Infrastructure 7,610,000$ 646,200$ 640,300$ 643,900$ 646,700$ 643,700$ 3,202,375$ 2,580,900$ -$
Grand Total 367,861,514$ 31,910,040$ 29,949,948$ 25,996,382$ 20,821,896$ 18,684,606$ 81,484,956$ 37,760,825$ 3,742,763$
Original Debt by Purpose Total Debt Payments
Note: Does not include interfund loans
5 year periods
Wastewater/
Sewer
Infrastructure
23%
Economic Development
38%
Capital Leases
8%
Building
Projects
15%
Water Works Infrastructure
6%
Park Bonds
8%
Streets
Infrastructure
2%
0
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
2022 2023 2024 2025 2026
Streets Infrastructure
Water Works
Infrastructure
Building Projects
Capital Leases
Economic Development
Wastewater/Sewer
Infrastructure
City of South Bend, Indiana
Debt Summary
Principal Balance - December 31, 2022 through 2031
Debt by Fund Type 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29 12/31/30 12/31/31
TIF Funds 91,940,812$ 82,711,197$ 73,847,742$ 67,605,000$ 61,555,000$ 55,425,000$ 49,065,000$ 42,470,000$ 36,155,000$ 30,125,000$
River West TIF (#324)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 11,560,000
River East TIF (#436)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 18,565,000
Public Works 50,946,717$ 42,682,463$ 34,408,211$ 26,728,943$ 22,001,481$ 17,754,571$ 13,564,459$ 9,405,000$ 5,585,000$ 2,190,000$
Sewage Works (#649)39,570,000 33,150,000 26,570,000 20,560,000 17,480,000 14,290,000 11,025,000 7,840,000 4,525,000 1,650,000
Water Works (#625)8,791,030 7,745,517 6,659,144 5,531,882 4,358,701 3,464,571 2,539,459 1,565,000 1,060,000 540,000
Solid Waste (#611)2,585,687 1,786,946 1,179,067 637,061 162,780 - - - - -
Other Funds 43,102,117$ 37,664,532$ 33,089,934$ 28,535,178$ 24,983,010$ 22,158,261$ 19,758,002$ 17,280,843$ 14,736,508$ 12,285,000$
2018 TIF Park Bond (#312)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 1,710,000
Fire Dept Capital (#287)10,460,248 9,182,469 8,039,981 6,867,087 6,006,414 5,310,000 4,725,000 4,120,000 3,490,000 2,830,000
Century Center Energy Conserv Bond (#672)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)2,733,309 1,856,451 1,140,774 434,181 85,318 - - - - -
Innovation & Technology (#279)1,539,754 855,932 415,064 33,546 - - - - - -
Cumulative Capital Development (#406)303,405 47,993 - - - - - - - -
Parks & Recreation (#201)1,351,191 946,444 680,567 399,219 134,630 - - - - -
Consolidated Bldg Fund (#600)4,673 - - - - - - - - -
Other 12,616,299 12,020,039 11,431,486 10,832,578 10,232,182 9,720,000 9,240,000 8,755,000 8,255,000 7,745,000
General Plus Funds 19,722,371$ 17,659,278$ 15,566,360$ 13,458,354$ 11,757,175$ 10,512,830$ 9,394,452$ 8,233,172$ 7,022,537$ 5,757,547$
Local Income Tax - Economic Develop. (#408)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 5,757,547
Local Income Tax - Certified Shares (#404)4,117,172 3,037,133 1,941,622 830,381 170,322 - - - - -
Grand Total 205,712,016$ 180,717,470$ 156,912,247$ 136,327,476$ 120,296,665$ 105,850,662$ 91,781,913$ 77,389,014$ 63,499,045$ 50,357,547$
Debt Purpose 12/31/22 12/31/23 12/31/24 12/31/25 12/31/26 12/31/27 12/31/28 12/31/29 12/31/30 12/31/31
Economic Development 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$ 28,680,000$
2015 Eddy St Commons Parking Garage Bonds 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 3,570,000
2015 Smart Streets Bonds 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 8,455,000
2017 Eddy St Commons Phase II Bonds 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 14,995,000
2011 Downtown Central Develop. Area TIF Bonds 3,595,000 1,845,000 - - - - - - - -
2019 South Shore Double Tracking Bonds 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 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 1,660,000
2011 Airport Development Area TIF Bonds 2,050,000 1,050,000 - - - - - - - -
2013 Century Center Special Tax Bonds 1,245,000 895,000 535,000 160,000 - - - - - -
Other 550,812 376,197 192,742 - - - - - - -
Wastewater/Sewer Infrastructure 39,570,000$ 33,150,000$ 26,570,000$ 20,560,000$ 17,480,000$ 14,290,000$ 11,025,000$ 7,840,000$ 4,525,000$ 1,650,000$
Park Bonds 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$ 4,765,000$
2017 Park Bonds 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 1,710,000
2018 TIF Park Bonds 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 1,445,000
2015 Park Bonds 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 1,610,000
Building Projects 27,747,050$ 25,440,776$ 23,864,053$ 22,281,727$ 20,633,643$ 18,946,091$ 17,182,454$ 15,379,014$ 13,509,045$ 11,752,547$
2018 Fire Station #9 Bonds 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 2,000,000
2013 Fire Station #5 & Training Tower Bonds 3,715,000 3,450,000 3,170,000 2,880,000 2,575,000 2,260,000 1,930,000 1,580,000 1,215,000 830,000
2012 Fire Station/Police Dept Renovations Bonds 770,000 - - - - - - - - -
2015 Century Center Solar Panels 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 Bonds 2,810,000 2,610,000 2,410,000 2,210,000 1,990,000 1,765,000 1,525,000 1,280,000 1,020,000 745,000
2014 PSAP Center Bonds 1,595,199 1,447,146 1,294,738 1,182,973 1,066,853 947,830 824,452 698,172 567,537 432,547
2022 Morris Bond 6,290,000 6,100,000 5,910,000 5,710,000 5,505,000 5,295,000 5,075,000 4,850,000 4,620,000 4,380,000
2022 Zoo Bond 5,595,000 5,380,000 5,155,000 4,920,000 4,675,000 4,425,000 4,165,000 3,905,000 3,635,000 3,365,000
Capital Leases 16,718,125$ 11,454,980$ 7,291,308$ 3,273,867$ 839,322$ -$ -$ -$ -$ -$
Water Works Infrastructure 8,791,030$ 7,745,517$ 6,659,144$ 5,531,882$ 4,358,701$ 3,464,571$ 2,539,459$ 1,565,000$ 1,060,000$ 540,000$
Streets Infrastructure 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$ 2,970,000$
Grand Total 205,712,016$ 180,717,470$ 156,912,247$ 136,327,476$ 120,296,665$ 105,850,662$ 91,781,913$ 77,389,014$ 63,499,045$ 50,357,547$
Note: Does not include interfund loans
City of South Bend, Indiana 2023 Budget
Detailed Financial Discussion
Personnel
*General Government includes Mayor’s Office, City Clerk’s Office, Common Council, Administration & Finance, Legal
Department, and Office of Diversity & Inclusion.
Full-Time Positions by
Activity
2023
Budget
Police 295
Fire 269
Public Works 275
Venues, Parks & Arts 113
General Government* 111
Community Investment 89
Innovation & Technology 34
Total 1,186
Personnel Budget Summary
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
Change
2022-2023 Notes
Full-Time Positions by Fund
101 - General Fund
Mayor's Office 8 8 8 8 8 -
Community Police Review Office 0 0 1 1 1 -
City Clerk 4 4 4 4 4 -
Common Council 9 9 9 9 9 -
Controller's Office 18 24 24 22 22 -
Human Resources 6 5 6 7 7 -
Diversity & Inclusion 2 3 3 3 3 -
Human Rights 3 3 4 4 4 -
Legal Department 11 12 13 13 13 -
Engineering 23 24 24 25 27 2 (a)
Office of Sustainability 1 1 1 0 0 -
AmeriCorps Grant Program 2 2 2 0 0 -
Police Department 243 235 227 276 288 12 (b)
Police Crime Lab 0 7 7 7 7 -
Fire Department 175 219 216 265 265 -
EMS 0 4 4 4 4 -
Morris Performing Arts Center 8 9 10 0 0 -
Palais Royale Ballroom 3 2 0 0 0 -
Subtotal 516 571 563 648 662 14
201 - Parks & Recreation
Administration 7 7 6 5 5 -
Maintenance 46 46 47 43 44 1 (c)
Golf Courses 8 8 8 9 9 -
Recreation 22 23 18 10 12 2 (d)
Community Initiatives 0 2 4 6 6 -
Community Programming 0 0 0 14 14 -
Development & Promotions 11 11 8 7 6 -1 (d), (e)
Potawatomi Zoo 0 0 0 0 0 -
Graffiti Removal 0 0 0 0 0 -
Subtotal 94 97 91 94 96 2
202 - Motor Vehicle Highway
Streets / Traffic & Lighting 51 52 51 51 55 4 (f)
Curb & Sidewalk Program 8 8 8 8 8 -
Subtotal 59 60 59 59 63 4
203 - Recreation Nonreverting
Recreation 0 0 0 0 0 -
211 - DCI Administration
Community Investment 26 26 29 34 25 -9 (g)
Historic Preservation 2 2 2 2 2 -
Office of Sustainability 0 0 0 2 2 -
Subtotal 28 28 31 38 29 -9
219 - Unsafe Building
NEAT Crew 4 0 0 0 0 -
221 - Rental Units Regulation
Rental Unit Inspection 0 4 4 5 0 -5 (m)
Personnel Budget Summary
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
Change
2022-2023 Notes
Full-Time Positions by Fund Continued
222 - Central Services
Equipment Services 31 31 31 31 31 -
Radio Shop 3 3 3 3 3 -
Building Maintenance 3 3 3 3 3 -
Facilities Management 1 1 1 1 1 -
Central Stores 3 0 0 0 0 -
Print Shop 1 0 0 0 0 -
Office of Sustainability 0 0 0 0 0 -
Subtotal 42 38 38 38 38 -
226 - Liability Insurance
Safety & Risk 2 1 0 0 0 -
Liability Insurance 1 1 0 0 0 -
Subtotal 3 2 0 0 0 -
230 - Neighborhood Services
Neighborhood Services 0 21 21 19 35 16 (h), (m)
Animal Resource Center 0 9 9 9 9 -
Subtotal 0 30 30 28 44 16
249 - Local Income Tax - Public Safety
Police Department 45 46 49 0 0 -
Fire Department 45 46 49 0 0 -
Subtotal 90 92 98 0 0 -
258 - Human Rights Federal Grants
EEOC Grant 1 1 1 1 1 -
HUD Grant 1 1 1 1 1 -
Subtotal 2 2 2 2 2 -
279 - IT / Innovation / 311 Call Center
311 Call Center 7 7 7 8 8 -
Information Technology 23 23 23 24 26 2 (i)
Subtotal 30 30 30 32 34 2
288 - Emergency Medical Services
EMS 51 0 0 0 0 -
600 - Consolidated Building
Building Department 15 15 16 16 16 -
Neighborhood Services 17 0 0 0 0 -
Rental Unit Inspection 2 0 0 0 0 -
Animal Resource Center 9 0 0 0 0 -
Subtotal 43 15 16 16 16 -
602 - Morris Operations
Morris Performing Arts Center 0 0 0 9 10 1 (j)
610 - Solid Waste
Solid Waste 24 24 24 25 25 -
620 - Water Works Operations
Water Works 67 67 68 68 68 -
Personnel Budget Summary
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
Change
2022-2023 Notes
Full-Time Positions by Fund Continued
640 - Sewer Repair Insurance
Sewer Repair 2 2 2 2 2 -
641 - Sewage Works Operations
Sewers 35 35 35 35 35 -
Concrete Crew 4 4 4 4 4 -
Wastewater 44 44 44 44 44 -
Organic Resources 6 6 6 6 7 1 (k)
Subtotal 89 89 89 89 90 1
670 - Century Center Operations
Century Center 8 8 7 7 7 -
Total Full-Time Positions by Fund 1,152 1,159 1,152 1,160 1,186 26
Full-Time Positions by Activity
General Government
Mayor's Office 8 8 8 8 8 -
Community Police Review Office 0 0 1 1 1 -
City Clerk 4 4 4 4 4 -
Common Council 9 9 9 9 9 -
Controller's Office 18 24 24 22 22 -
Human Resources 6 6 6 7 7 -
Diversity & Inclusion 2 3 3 3 3 -
Human Rights 5 5 6 6 6 -
Legal Dept 12 13 13 13 13 -
Safety & Risk 2 1 0 0 0 -
Central Services 42 38 38 38 38 -
Subtotal 108 111 112 111 111 -
Department of Innovation & Technology 30 30 30 32 34 2 (i)
Public Works
Engineering 23 24 24 25 27 2 (a)
Office of Sustainability 1 1 0 0 0 -
AmeriCorps Grant Program 2 2 0 0 0 -
Streets & Sewers 100 101 100 100 104 4 (f)
Solid Waste 24 24 24 25 25 -
Wastewater 44 44 44 44 44 -
Organic Resources 6 6 6 6 7 1 (k)
Water Works 67 67 68 68 68 -
Subtotal 267 269 266 268 275 7
Public Safety
Police Department 288 288 283 283 295 12 (b)
Fire Department 271 269 269 269 269 -
Subtotal 559 557 552 552 564 12
Personnel Budget Summary
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
Change
2022-2023 Notes
Full-Time Positions by Activity Continued
Department of Community Investment
Community Investment 28 28 31 36 27 -9 (g), (l)
Office of Sustainability 0 0 3 2 2 -
Neighborhoods / Animal Resource Center 32 34 34 33 44 11 (h), (l)
Building Department 15 15 16 16 16 -
Subtotal 75 77 84 87 89 2
Venues, Parks & Arts
Parks & Recreation 94 95 87 88 90 2 (c), (e)
Community Initiatives 0 2 4 6 6 -
Morris Performing Arts Center & Palais Royale 11 11 10 9 10 1 (j)
Century Center 8 8 7 7 7 -
Subtotal 113 116 108 110 113 3
Total Full-Time Positions by Activity 1,152 1,160 1,152 1,160 1,186 26
Notes: Changes from 2022 to 2023
(a)Addition of two new Project & Senior Engineer positions to assist with upcoming capital projects (move from 11 total engineers to 13)
(b)Addition of the following positions in Police Department:
(8) additional sworn officers. The City anticipates being fully staffed (240 sworn officers) for the first time in a decade in 2023.
(4) additional crime intelligence analyst positions for new real-time crime center.
(c)Addition of a Superintendant III to supervise evening / night hours due to increased utilization of parks in evening hours.
(d)Transfer of 2 positions (Manager - Marketing and Supervisor - Special Events) from Development & Promotions to Recreation
(e)Addition of Chief Development Officer position to oversee fundraising for VPA. Formalization of position which has existed in 2019-2022
(f)Addition of the following positions in Streets & Sewers:
(2) Heavy Equipment Operator I positions to staff a second, new Alley Maintenance unit
(1) Signal Technician II position to handle increased traffic & lighting needs across the City (3,056 street lights, 160 traffic signals, etc.)
(1) Electrician position to handle smaller electrical work in house, including on street lights and traffic signals.
(g)Addition of Zoning Specialist position to handle increased zoning needs stemming from zoning board separation from County
(h)Addition of a Neighborhood Inspector to supplement the RSVP program in 2023.
(i)Addition of the following positions in Innovation & Technology:
(1) Deputy Chief Technology Officer to assist in the administration of the department and to provide growth opportunity
(1) Technology Equity Manager to manage equity in technology, including access to broadband
(j)Addition of Equity Arts Coordinator position to manage equity in the arts and expand access to the arts across the community
(k)Addition of General Laborer position to manage the separation of refuse incorrectly put into yard waste bins
(l)Movement of 10 positions from Fund 211 (Community Investment) to Fund 230 (Code Enforcement)
(m)Movement of 5 positions from Fund 221 (Rental Safety Verification) to Fund 230 (Code Enforcement)
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Mayor's Office 8 8 9 9 9 9 9 9 9
Elected Official 1 1 1 1 1 1 1 1 1
Mayor 1 1 1 1 1 1 1 1 1
Mayor's Office 7 7 7 7 7 7 7 7 7
Administrative Assistant II 1 1 1 1 1 1 1 1 1
Chief of Staff to Mayor 1 1 1 1 1 1 1 1 1
Deputy Chief of Staff to Mayor 1 1 1 1 1 1 1 1 1
Director of Communications 1 1 1 1 1 1 1 1 1
Director of Community Outreach 1 1 1 1 1 1 1 1 1
Exec Asst. & Dir of Special Projects 1 1 1 1 1 1 1 1 1
Project Manager 1 1 1 1 1 1 1 1 1
Community Police Review Office - - 1 1 1 1 1 1 1
Director of Community Police Review Office - - 1 1 1 1 1 1 1
City Clerk's Office 4 4 4 4 4 4 4 4 4
Elected Official 1 1 1 1 1 1 1 1 1
City Clerk 1 1 1 1 1 1 1 1 1
City Clerk's Office 3 3 3 3 3 3 3 3 3
Administrative Assistant I 1 - - - - - - - -
Chief Deputy City Clerk 1 1 1 1 1 1 1 1 1
Deputy City Clerk 1 1 1 1 1 1 1 1 1
Executive Assistant to the City Clerk - 1 1 1 1 1 1 1 1
Common Council 9 9 9 9 9 9 9 9 9
Elected Official 9 9 9 9 9 9 9 9 9
1st District Council Member 1 1 1 1 1 1 1 1 1
2nd District Council Member 1 1 1 1 1 1 1 1 1
3rd District Council Member 1 1 1 1 1 1 1 1 1
4th District Council Member 1 1 1 1 1 1 1 1 1
5th District Council Member 1 1 1 1 1 1 1 1 1
6th District Council Member 1 1 1 1 1 1 1 1 1
Council Member at Large 3 3 3 3 3 3 3 3 3
Administration & Finance 68 68 68 67 67 67 67 67 67
Controller's Office 21 23 23 21 21 21 21 21 21
Accounting Assistant (Payroll)1 - - - - - - - -
Administrative Assistant I 1 1 1 - - - - - -
Budget Analyst - Senior 1 - - - - - - - -
City Controller 1 1 1 1 1 1 1 1 1
Deputy Controller 1 1 1 1 1 1 1 1 1
Dir. of Finance - Admin - 1 1 - - - - - -
Dir. of Finance - Wastewater 1 1 - - - - - - -
Dir. of Finance - Water Works 1 1 1 - - - - - -
Director of Accounting and Budget 1 1 1 1 - - - - - (B)
Director of City Finance - - - 1 1 1 1 1 1
Director of Department Finance 5 5 6 6 6 6 6 6 6
Director of Purchasing 1 1 1 1 1 1 1 1 1
Director of Treasury 1 1 1 1 1 1 1 1 1
Financial Specialist IV - 3 3 3 3 3 3 3 3
Grants Administrator 1 - - - - - - - -
Inventory Control Technician II 1 1 1 1 1 1 1 1 1
Ordinance Violations Bureau Clerk 1 1 1 1 1 1 1 1 1
Senior Purchasing Agent 1 2 2 2 2 2 2 2 2
Staff Accountant 1 1 1 1 1 (B)
Supervisor - Accounts Payable 1 1 1 1 1 1 1 1 1
Supervisor - Payroll 1 1 1 1 1 1 1 1 1
Human Resources 6 6 7 8 8 8 8 8 8
Administrative Assistant II 1 1 1 1 1 1 1 1 1
Deputy Director of Human Resources 1 1 1 1 1 1 1 1 1
Director of Human Resources 1 1 1 1 1 1 1 1 1
HR Generalist - Senior (Public Safety Focus)1 - - - - - - - -
HR Generalist/Benefits Coordinator 1 - - - - - - - -
Human Resources Generalist - - - - 2 2 2 2 2 (C)
Human Resources Generalist - Senior 1 1 1 1 1 (D)
Human Resources Generalist - Senior (Public Safety Focus)- 1 1 1 - - - - - (D)
Human Resources Generalist/Benefits Coordinator - 1 1 - - - - - -
Human Resources Specialist III - - - 1 - - - - - (C)
Human Resources Specialist IV - - - 1 - - - - - (C)
Manager - Benefits 1 1 1 1 1 1 1 1 1
Manager - Employee Safety - - 1 1 1 1 1 1 1
Personnel Budget Detail (Full Time Positions)
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Central Services 39 38 38 38 38 38 38 38 38
Building Maintenance 1 1 1 1 1 1 1 1 1
Director of Central Services 1 1 1 1 1 1 1 1 1
Director of Communications & Radio 1 1 1 1 1 1 1 1 1
Director of Equipment Services 1 1 1 1 1 1 1 1 1
Director of Facilities Management 1 1 1 1 1 1 1 1 1
Executive Assistant - 1 1 1 1 1 1 1 1
Financial Specialist Senior 1 - - - - - - - -
General Laborer 1 1 1 1 1 1 1 1 1
Machinist V 2 2 2 2 2 2 2 2 2
Manager - Service Contracts & General Supplies 1 1 1 1 1 1 1 1 1
Mechanic III - - - 3 3 3 3 3 3
Mechanic IV 6 6 6 7 7 7 7 7 7
Mechanic V 12 12 12 8 8 8 8 8 8
Parts Clerk I 1 1 1 1 1 1 1 1 1
Parts Clerk II 2 2 2 2 2 2 2 2 2
Print Shop Technician 1 - - - - - - - -
Radio Equipment Installation Technician 1 1 1 1 1 1 1 1 1
Radio Technician III 1 1 1 1 1 1 1 1 1
Superintendent III - - 1 1 1 1 1 1 1
Superintendent IV 1 1 - - - - - - -
Supervisor - Maintenance Mechanic 4 4 4 4 4 4 4 4 4
Safety & Risk 2 1 - - - - - - -
Director of Safety & Risk 1 1 - - - - - - -
Workers' Compensation Specialist 1 - - - - - - - -
Office of Diversity & Inclusion 7 8 9 9 9 9 9 9 9
Diversity & Inclusion 2 3 3 3 3 3 3 3 3
Contract Compliance Administrator - 1 1 1 1 1 1 1 1
Diversity Compliance/Inclusion Officer 1 1 1 1 1 1 1 1 1
Manager - Inclusion Project 1 1 1 1 1 1 1 1 1
Human Rights 5 5 6 6 6 6 6 6 6
Administrative Assistant I 1 1 1 1 1 1 1 1 1
Director - Human Rights 1 - 1 1 1 1 1 1 1
Director of Human Rights - Employment - 1 - - - - - - -
Director of Human Rights - Housing - 1 - - - - - - -
Investigator III - - - - 2 2 2 2 2 (F)
Investigator V 1 2 2 2 - - - - - (F)
Manager - Employment (EEOC)1 - 1 1 1 1 1 1 1
Manager - Housing (HUD)1 - 1 1 1 1 1 1 1
Legal Department 12 13 13 13 13 13 13 13 13
Legal Department 12 13 13 13 13 13 13 13 13
Administrative Assistant I 2 2 2 - - - - - -
Administrative Assistant II - 2 2 2 2 2 2
Assistant City Attorney 6 7 7 7 7 7 7 7 7
City Attorney 1 1 1 1 1 1 1 1 1
Corporation Counsel 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1 1 1 1
Paralegal 1 1 1 1 1 1 1 1 1
Public Works 267 269 266 268 275 275 275 275 275
Solid Waste 24 24 24 25 25 25 25 25 25
Administrative Assistant I 1 1 1 1 1 1 1 1 1
Director of Solid Waste 1 1 1 1 1 1 1 1 1
Driver 15 15 17 20 20 20 20 20 20
Job Leader 2 2 2 - - - - - -
Picker I 2 2 - - - - - - -
Secretary V 1 1 1 1 1 1 1 1 1
Superintendent V - Route Manager 2 2 2 2 2 2 2 2 2
Water Works 67 67 68 68 68 68 68 68 68
Assistant Director of Utilities 1 1 1 1 - - - - - (G)
Assistant Manager - Customer Service 1 1 1 1 1 1 1 1 1
Auditor I 1 1 2 2 2 2 2 2 2
Auditor II 2 2 - - - - - - -
Customer Service & Billing 4 4 5 5 5 5 5 5 5
Data Processor 3 3 3 3 3 3 3 3 3
Director - Water Operations 1 1 1 1 1 (H)
Director - Water Utility 1 1 1 1 1 (G)
Director of Customer Service & Billing Office 1 1 1 1 1 1 1 1 1
Director of Distribution 1 1 1 1 - - - - - (I)
Director of Water Distribution 1 1 1 1 1 (I)
Distribution Records Drafter 1 - - - - - - - -
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Engineering Aide IV 1 1 1 1 - - - - - (J)
Field Repairman/Inspector I 2 2 2 2 2 2 2 2 2
Field Repairman/Inspector II 1 1 1 1 1 1 1 1 1
Field Repairman/Inspector III 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 1 1 1 1 1 1 1
Financial Specialist IV 3 3 3 3 3 3 3 3 3
Group Leader-Meter Reading 1 1 1 1 1 1 1 1 1
Heavy Equipment Operator II 4 4 7 7 7 7 7 7 7
Job Leader 5 5 5 5 5 5 5 5 5
Locator 1 1 1 1 1 1 1 1 1
Machinist 1 1 1 1 1 1 1 1 1
Maintenance Tech I 3 3 3 3 3 3 3 3 3
Maintenance Tech II 4 4 4 4 4 4 4 4 4
Manager - Billing and Customer Accounts 1 1 1 1 1 1 1 1 1
Manager - Cross Connection and Water Loss - - - 1 1 1 1 1 1
Manager - Customer Service 1 1 1 1 1 1 1 1 1
Manager - Distribution Services and Records - 1 1 1 - - - - - (L)
Manager - Maintenance 2 2 2 2 2 2 2 2 2
Manager - Meter Service 1 1 1 1 1 1 1 1 1
Manager - Operations Treatment 1 1 1 1 - - - - - (H)
Manager - Service Line Repair 1 1 1 1 1 1 1 1 1
Manager - Water Distribution Services and Records 1 1 1 1 1 (L)
Meter Serviceman IV 8 8 8 7 7 7 7 7 7
Operator I 3 3 - - - - - - -
Project Manager - - 1 1 1 1 1 1 1
Quality Assurance Distribution Technician 1 1 1 - - - - - -
Supervisor - Operations 2 2 2 2 2 2 2 2 2
System Specialist III 1 1 1 - - - - - -
System Specialist IV - - - 1 1 1 1 1 1
Utilities System Specialist 1 1 1 1 1 1 1 1 1
Water Asset Specialist 1 1 1 1 1 (J)
Water Quality Specialist 1 1 1 2 2 2 2 2 2
Wastewater 44 44 44 44 44 44 44 44 44
Administrative Assistant I 1 1 1 1 1 1 1 1 1
Asst Director of SCADA Information Systems 1 1 1 1 1 1 1 1 1
Chemist 3 3 3 3 3 3 3 3 3
Chemist Lead 1 1 1 1 1 1 1 1 1
CSO Rep II 2 2 2 2 2 2 2 2 2
Director - Enviromental Compliance 1 1 1 1 1 (M)
Director - Wastewater Operations 1 1 1 1 1 (N)
Director - Wastewater Utility 1 1 1 1 1 (O)
Director of SCADA Information Systems 1 1 1 1 1 1 1 1 1
Director of Utilities 1 1 1 1 - - - - - (O)
Director of Utility Safety 1 1 1 1 - - - - - (P)
Director of Wastewater Maintenance 1 1 1 1 1 1 1 1 1
Director of Water Quality & Lab 1 1 1 1 1 1 1 1 1
General Laborer 1 1 1 1 1 1 1 1 1
Industrial Pretreatment Specialist I 1 1 1 1 1 1 1 1 1
Lift Station Rep. II 2 2 2 2 2 2 2 2 2
Maintenance Electrician V 1 1 1 1 1 1 1 1 1
Maintenance Lead 1 1 1 1 1 1 1 1 1
Maintenance Repair IV 4 4 4 4 4 4 4 4 4
Manager - Environmental Compliance 1 1 1 1 - - - - - (M)
Manager - Industrial Pretreatment 1 1 1 1 1 1 1 1 1
Manager - Maintenance 1 1 1 1 1 1 1 1 1
Manager - Operations 2 2 2 2 1 1 1 1 1 (N)
Manager - Utility Purchasing & Storeroom 1 1 1 1 1 1 1 1 1
Operator - General 6 5 5 5 5 5 5 5 5
Operator - Lead 2 2 2 2 2 2 2 2 2
Operator - Senior 3 4 4 4 4 4 4 4 4
Sanitation Operator 2 2 2 2 2 2 2 2 2
SCADA Instrument Specialist 1 1 1 1 1 1 1 1 1
Superintendent V 1 1 1 1 1 1 1 1 1
Utility Safety Officer 1 1 1 1 1 (P)
Organic Resources 6 6 6 6 7 7 7 7 7
Administrative Assistant I 1 1 1 1 1 1 1 1 1
General Laborer - - - - 1 1 1 1 1 (Q)
Heavy Equipment Operator II 4 4 4 4 4 4 4 4 4
Supervisor - Operations 1 1 1 1 1 1 1 1 1
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Engineering 23 24 24 25 27 27 27 27 27
Administrative Assistant I 1 1 1 1 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1 1 1 1
Assistant City Engineer 3 3 3 4 4 4 4 4 4
City Engineer 1 1 1 1 1 1 1 1 1
Deputy Director of Public Works 1 1 1 1 1 1 1 1 1
Director of CSO Project Management 1 1 1 1 1 1 1 1 1
Director of Marketing - Public Works 1 1 1 1 1 1 1 1 1
Director of Public Works 1 1 1 1 1 1 1 1 1
Director of Redevelopment Engineering (100% TIF funded)1 1 1 - - - - - -
Engineer I 4 4 4 4 - - - - - (S)
Engineer I (80% TIF funded)1 1 1 1 - - - - - (S)
Engineer II - 1 1 2 - - - - - (T)
Exec Assist & Director of Special Projects 1 1 1 1 1 1 1 1 1
Manager - Permits 1 1 1 1 1 1 1 1 1
Manager - Public Construction 1 1 1 1 1 1 1 1 1
Project Engineer 4 4 4 4 4 (S)
Project Inspector 4 4 4 4 4 4 4 4 4
Senior Engineer 5 5 5 5 5 (T)
Office of Sustainability 3 3 - - - - - - -
Director of Office of Sustainability 1 1 - - - - - - -
Manager Operations - AmeriCorps 1 1 - - - - - - -
Program Director - AmeriCorps 1 1 - - - - - - -
Streets & Sewers 100 101 100 100 104 104 104 104 104
Administrative Assistant I 1 1 1 1 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1 1 1 1
Concrete Finisher 9 9 9 9 9 9 9 9 9
Director of Financial Services 1 1 1 1 1 1 1 1 1
Director of Streets & Sewers 1 1 1 1 1 1 1 1 1
Electrician - - - - 1 1 1 1 1 (U)
Equipment Operator II 20 20 20 20 19 19 19 19 19 (V)
Equipment Operator III 10 10 10 10 11 11 11 11 11 (V)
General Laborer 1 1 1 1 1 1 1 1 1
Heavy Equipment Operator I 11 11 11 11 13 13 13 13 13 (K)
Heavy Equipment Operator II 11 11 11 11 11 11 11 11 11
Job Leader 12 12 12 12 12 12 12 12 12
Manager - Sewer Operations 1 1 1 1 1 1 1 1 1
Manager - Streets 1 1 1 1 1 1 1 1 1
Manager - Traffic & Lighting 1 1 1 1 1 1 1 1 1
Operations Tech Job Leader 1 1 1 - - - - - -
Operations Technicians 3 3 3 3 3 3 3 3 3
Sign Artist Job Leader 1 1 1 1 1 1 1 1 1
Signal Tech Job Leader 1 1 - 1 1 1 1 1 1
Signal Technician I 1 - 1 - - - - - -
Signal Technician II 3 4 3 4 5 5 5 5 5 (W)
Superintendent III 3 3 3 3 - - - - - (X)
Superintendent IV 1 1 1 1 2 2 2 2 2 (E)
Superintendent V 5 6 6 6 8 8 8 8 8 (E)
Innovation & Technology 30 30 30 32 34 34 34 34 34
IT & Innovation 23 23 23 24 26 26 26 26 26
Applications Developer I 3 3 3 2 2 2 2 2 2
Applications Developer II - - - 1 1 1 1 1 1
Business Analyst 4 2 2 2 2 2 2 2 2
Business Analyst - Senior - 1 1 1 1 1 1 1 1
Chief Innovation Officer 1 1 1 1 1 1 1 1 1
Chief Technology Officer 1 1 1 1 1 1 1 1 1
Deputy Chief Technology Officer 1 - - - 1 1 1 1 1 (Y)
Design Specialist - 1 1 1 1 1 1 1 1
Director of Applications 1 1 1 1 1 1 1 1 1
Director of Business Analytics 1 1 1 1 1 1 1 1 1
Director of Civic Innovation 1 1 1 1 1 1 1 1 1
Director of Infrastructure 1 1 1 1 1 1 1 1 1
Director of Services 1 1 1 1 1 1 1 1 1
GIS Manager 1 1 1 1 1 1 1 1 1
GIS Specialist - Senior 1 1 1 1 1 1 1 1 1
Manager - Applications 1 1 1 1 1 1 1 1 1
Manager - Infrastructure 1 1 1 1 1 1 1 1 1
Manager - Operations - 1 1 1 1 1 1 1 1
Manager - Services 1 1 1 1 1 1 1 1 1
Specialist of Infrastructure 1 1 1 1 1 1 1 1 1
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Specialist of Services 1 1 1 2 2 2 2 2 2
System Specialist III 1 1 1 1 1 1 1 1 1
Technology Equity Manager - - - - 1 1 1 1 1 (Z)
311 Call Center 7 7 7 8 8 8 8 8 8
311 Customer Service Liaison 4 4 4 5 5 5 5 5 5
311 Customer Service Liaison II 1 1 1 1 1 1 1 1 1
Director of 311 Customer Service 1 1 1 1 1 1 1 1 1
Supervisor - 311 Customer Service 1 1 1 1 1 1 1 1 1
Police Department 288 288 283 283 295 295 295 295 295
Police Admin 41 38 36 36 40 40 40 40 40
Administrative Assistant I 2 2 2 - - - - - -
Administrative Assistant II - - - 2 2 2 2 2 2
Crime Analyst 1 1 1 1 1 1 1 1 1
Crime Resource Specialist - - 1 1 1 1 1 1 1
Data Entry Specialist 5 5 4 4 4 4 4 4 4
Digital Communications & Multimedia Training Coordinator 1 - 1 1 1 1 1 1 1
Director of Civilian Services 1 1 - - - - - - -
Director of Purchasing & Logistics - Police Dept - 1 1 1 1 1 1 1 1
Executive Assistant & Director of Special Projects 1 1 1 1 1 1 1 1 1
Financial Specialist II 1 - - - - - - - -
Financial Specialist III 1 1 1 1 1 1 1 1 1
Financial Specialist Senior 1 1 1 1 1 1 1 1 1
Logistics Specialist - 1 - - - - - - -
Manager - Property & Evidence 1 1 1 1 1 1 1 1 1
Manager - Purchasing & Logistics 1 - - - - - - - -
Police Crime Intelligence Analyst 1 1 1 1 - - - - - (AA)
Police Crime Intelligence Analyst (Social Media)1 1 1 1 - - - - - (AA)
Police Crime Intelligence Analyst I - - - - 2 2 2 2 2 (AA)
Police Crime Intelligence Analyst II - - - - 3 3 3 3 3 (AA)
Police Crime Intelligence Analyst Senior - - - - 1 1 1 1 1 (AA)
Police Facility Operations Technician I 2 2 2 1 1 1 1 1 1
Police Facility Operations Technician II - - - 1 1 1 1 1 1
Police Facility Operations Technician III 1 1 1 1 1 1 1 1 1
Preventative Maintenance Coordinator 1 1 1 1 1 1 1 1 1
Property/Evidence Custodian - Senior 1 1 1 1 1 1 1 1 1
Public Access Coordinator 1 1 - - - - - - -
Record Specialist 16 14 12 12 12 12 12 12 12
Records Supervisor 1 1 1 1 1 1 1 1 1
Shift Lead - - 2 2 2 2 2 2 2
Police Crime Lab 7 7 7 7 7 7 7 7 7
Digital (Forensic) Lab Tech 2 1 1 1 1 1 1 1 1
Firearms IBIS/NIBIN Tech 1 1 1 1 1 1 1 1 1
Forensic Lab Tech - 1 1 1 1 1 1 1 1
Forensic Scientist / Firearm & Tool Mark Examiner 1 1 1 1 1 1 1 1 1
Forensic Scientist / Firearm & Tool Mark Examiner Trainee 1 1 1 1 1 1 1 1 1
Latent Fingerprint Examiner 1 1 1 1 1 1 1 1 1
Supervisor - Crime Laboratory 1 1 1 1 1 1 1 1 1
Sworn Officers 234 237 232 232 240 240 240 240 240
Captain 7 7 7 7 7 7 7 7 7
Chief 1 1 1 1 1 1 1 1 1
Division Chief 3 3 3 3 3 3 3 3 3
Investigator 37 37 37 37 37 37 37 37 37
Lieutenant 13 13 13 13 13 13 13 13 13
Patrolman 1st Class 126 129 124 124 132 132 132 132 132 (OO)
Patrolman 2nd Class 17 17 17 17 17 17 17 17 17
Supervisory Sergeant 30 30 30 30 30 30 30 30 30
Police Recruits 6 6 8 8 8 8 8 8 8
Police Recruits 6 6 8 8 8 8 8 8 8
Fire Department 271 269 269 269 269 269 269 269 269
Fire Admin 7 7 7 7 7 7 7 7 7
Accounting Clerk IV / EMS Billing Specialist 3 3 3 3 3 3 3 3 3
Administrative Assistant I 1 - - - - - - - -
Administrative Assistant II - 1 1 1 1 1 1 1 1
Financial Specialist II 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 1 1 1 1 1 1 1
Preventative Maintenance Coordinator 1 1 1 - - - - - -
Preventative Maintenance Coordinator II - - - 1 1 1 1 1 1
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Sworn Firefighters 258 256 256 256 256 256 256 256 256
Arson Investigator 3 3 3 3 3 3 3 3 3
Assistant Chief 5 5 5 5 5 5 5 5 5
Battalion Chief 6 6 6 6 6 6 6 6 6
Captain 54 54 54 54 54 54 54 54 54
Chief 1 1 1 1 1 1 1 1 1
Community Para-Medicine 1 2 2 2 2 2 2 2 2
Firefighter 1st Class 83 82 82 82 82 82 82 82 82
Firefighter 2nd Class 39 37 37 37 37 37 37 37 37
Firefighter 3rd Class 8 8 8 8 8 8 8 8 8
Inspector 3 3 3 3 3 3 3 3 3
Instructor 2 2 2 2 2 2 2 2 2
Paramedic Lieutenant 5 5 5 5 5 5 5 5 5
Pump Engineer 48 48 48 48 48 48 48 48 48
Firefighter Recruits 6 6 6 6 6 6 6 6 6
Firefighter Recruits 6 6 6 6 6 6 6 6 6
Community Investment 75 77 84 87 89 89 89 89 89
Animal Resource Center 9 9 9 9 9 9 9 9 9
Animal Welfare Assistant 3 3 3 3 3 3 3 3 3
Animal Welfare Officer 4 4 4 4 4 4 4 4 4
Manager - Animal Resource Center 1 1 1 1 1 1 1 1 1
Manager - Assistant Animal Resource Center 1 1 1 1 1 1 1 1 1
Building Department 15 15 16 16 16 16 16 16 16
Administrative Assistant I 3 3 2 1 2 2 2 2 2 (R)
Assistant Manager - Customer Service - 1 2 3 3 3 3 3 3
Building Commissioner 1 1 1 1 1 1 1 1 1
Building Inspector 5 5 5 5 5 5 5 5 5
Chief Building Inspector 1 1 1 1 1 1 1 1 1
Commercial Combination Inspector 2 2 2 2 2 2 2 2 2
Deputy Building Commissioner 1 1 1 1 1 1 1 1 1
Executive Assistant - 1 - - - - - - -
Financial Specialist Senior - - 1 1 - - - - - (R)
Permitting & License Compliance Specialist - - 1 1 1 1 1 1 1
Secretary V 2 - - - - - - - -
Community Investment 28 28 31 36 27 27 27 27 27
Administrative Assistant II 2 2 2 2 1 1 1 1 1 (A)
Assistant Director of Business Development - - 1 1 1 1 1 1 1
Assistant Director of Opportunity - - - 1 1 1 1 1 1
Business & Resource Specialst - - - 1 1 1 1 1 1
Business Development Specialist 1 1 1 1 1 1 1 1 1
Business Development Specialist II - - 2 - - - - - -
Chief Planner - - - 1 1 1 1 1 1
Deputy Director of Community Investment - - - 1 1 1 1 1 1
Director of Business Development 1 1 1 - - - - - -
Director of Engagement & Economic Empowerment 1 1 1 1 1 1 1 1 1
Director of Growth & Opportunity - - - 1 1 1 1 1 1
Director of Neighborhood Development 1 1 1 - - - - - -
Director of Neighborhood Health & Housing - - - 1 - - - - - (PP)
Director of Planning 1 1 1 - - - - - -
Economic Empowerment Specialist 1 1 1 - - - - - -
Engagement Specialist 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1 1 1 1
Executive Director of Community Investment 1 1 1 1 1 1 1 1 1
Financial Specialist II 1 1 - - - - - - -
Financial Specialist III - - 1 1 1 1 1 1 1
Historic Preservation Administrator 1 1 1 1 1 1 1 1 1
Historic Preservation Specialist 1 1 1 1 1 1 1 1 1
Housing Counselor 1 1 1 1 - - - - - (PP)
Lead Grant Administrator - - 1 - - - - - -
Licensing & Registration Administrator 1 1 1 1 1 1 1 1 1
Manager - Business Development 2 2 1 1 1 1 1 1 1
Manager - Neighborhood Grants 1 1 1 1 - - - - - (PP)
Manager - Property Development 1 1 1 1 1 1 1 1 1
Manager - Workforce Coordinator - - - 1 1 1 1 1 1
Neighborhood Grant Specialist - - - 1 - - - - - (PP)
Neighborhood Program Specialist 1 1 1 2 - - - - - (PP)
Neighborhood Program Specialist - Lead - - - 1 - - - - - (PP)
Principal Planner 2 2 1 1 1 1 1 1 1
Project Manager - Engagement & Economic Empowerment - - - 1 1 1 1 1 1
Property Development Analyst 1 1 - - - - - - -
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Property Inspector 1 1 1 2 - - - - - (PP)
Senior Planner 1 1 3 3 3 3 3 3 3
Zoning Administrator 1 1 1 1 1 1 1 1 1
Zoning Specialist 1 1 1 1 2 2 2 2 2 (BB)
Neighborhood Services 23 25 25 24 35 35 35 35 35
Administrative Assistant I 3 2 2 2 2 2 2 2 2
Administrative Assistant II 1 1 1 1 1 (A)
Chief Code Inspector - - 1 1 1 1 1 1 1
Chief Neigborhoods Officer - 1 1 1 1 1 1 1 1
Code Inspector 6 8 7 7 7 7 7 7 7
Code Inspector - Senior 2 2 2 2 2 2 2 2 2
Code Inspector (Rental License Insp.)2 2 2 2 3 3 3 3 3 (CC),(QQ)
Deputy Director of Code Enforcement 1 - - - - - - - -
Director of Code Enforcement 1 - - - - - - - -
Director of Neighborhood Health & Housing 1 1 1 1 1 (PP)
Director of Neighborhood Services & Enforcement - 1 1 1 1 1 1 1 1
Driver 1 1 1 1 1 1 1 1 1
Executive Administrative Assistant 1 1 1 1 1 1 1 1 1
Financial Specialist III 1 1 1 1 1 1 1 1 1
Hearing Secretary 1 1 1 1 1 1 1 1 1
Housing Counselor 1 1 1 1 1 (PP)
Manager - Neighborhood Grants 1 1 1 1 1 (PP)
Neighborhood Grant Specialist 1 1 1 1 1 (PP)
Neighborhood Program Specialist - - - 1 3 3 3 3 3 (PP)
Neighborhood Program Specialist - Lead 1 1 1 1 1 (PP)
Operations Analyst (Code)1 1 1 - - - - - -
Operator III 2 2 2 2 2 2 2 2 2
Program Coordinator - 1 1 - - - - - -
Property Inspector 2 2 2 2 2 (PP)
Superintendent IV 1 1 1 1 1 1 1 1 1
Office of Sustainability - - 3 2 2 2 2 2 2
Director of Office of Sustainability - - 1 1 1 1 1 1 1
Manager Operations - AmeriCorps - - 1 - - - - - -
Program Director - AmeriCorps - - 1 - - - - - -
Project Manager - Sustainability - - - 1 1 1 1 1 1
Venues Parks & Arts 113 116 108 110 113 113 113 113 113
Parks Admin 7 7 6 5 5 5 5 5 5
Deputy Director of Venues, Parks & Arts 1 1 1 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1 1 1 1
Executive Director Venues, Parks & Arts 1 1 1 1 1 1 1 1 1
Financial Specialist II 1 1 - - - - - - -
Financial Specialist IV 2 2 2 2 2 2 2 2 2
Manager - Office 1 1 1 - - - - - -
Park Maintenance 46 46 47 43 44 44 44 44 44
Administrative Assistant I - 1 - - - - - - -
Arborist I 3 3 3 3 3 3 3 3 3
Arborist II 2 2 2 2 2 2 2 2 2
Arborist-Weed Control 1 1 1 1 1 1 1 1 1
Athletic Field Maintenance 1 1 1 1 1 1 1 1 1
Building & Structure Maint I 1 1 1 1 1 1 1 1 1
Building & Structure Maint II 1 1 1 1 1 1 1 1 1
Chief of Park Operations 1 1 1 1 1 (DD)
Construction Maintenance Carpenter II 1 1 1 1 1 1 1 1 1
Construction Maintenance Carpenter III 1 1 1 1 1 1 1 1 1
Construction Maintenance Mason 1 1 1 1 1 1 1 1 1
Director of Facilities & Grounds 1 1 1 1 - - - - - (EE)
Equipment Operator II 2 2 2 2 2 2 2 2 2
Financial Specialist III 1 - 1 1 1 1 1 1 1
Foreman IV 2 - - - - - - - -
Foreman V 1 1 1 1 1 1 1 1 1
General Laborer-Park Maintenance 1 1 1 - - - - - -
Group Leader 6 6 7 8 8 8 8 8 8
Head Custodian 4 4 4 - - - - - -
Heavy Equipment Operator I 1 1 1 1 1 1 1 1 1
Horticulturist Tech - 1 1 1 1 1 1 1 1
Job Leader 2 2 2 2 2 2 2 2 2
Job Leader - Mower Shop 1 1 1 1 1 1 1 1 1
Manager - Facilities 1 2 2 2 2 2 2 2 2
Manager - Operations - Forester 1 1 1 1 1 1 1 1 1
Manager - Park Grounds Manager 2 3 2 2 2 2 2 2 2
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Manager - Public Construction - 1 1 1 1 1 1 1 1
Mechanic IV 1 1 1 1 1 1 1 1 1
Operator I 1 1 1 1 1 1 1 1 1
Painter IV 1 1 1 1 1 1 1 1 1
Plumber IV-Park 2 1 1 1 1 1 1 1 1
Project Manager 1 - - - - - - - -
Superintendent III 2 1 2 2 3 3 3 3 3 (X)
Superintendent V - 1 1 1 1 1 1 1 1
Recreational Experiences 22 23 18 10 12 12 12 12 12
Assistant Director of Recreation 1 1 - - - - - - -
Director of Recreation 1 1 2 1 1 1 1 1 1
General Laborer-Park Maintenance - - - 1 1 1 1 1 1
Group Leader 2 2 2 2 2 (FF)
Head Custodian - - - 2 - - - - - (FF)
Manager - Aquatics - - 1 1 1 1 1 1 1
Manager - Athletic 1 1 1 1 1 1 1 1 1
Manager - Center 3 3 6 2 2 2 2 2 2
Manager - Marketing - - - 1 1 1 1 1 (GG)
Manager - Office - - - 1 - - - - - (HH)
Manager - Special Events - - 1 - - - - - -
Manager - Youth Employment - 1 1 - - - - - -
Naturalist 1 1 - - - - - - -
Program Coordinator - Recreation 7 7 6 1 2 2 2 2 2 (HH)
Supervisor - Administrative Assistant 1 1 - - - - - - -
Supervisor - Assistant Program 2 2 - - - - - - -
Supervisor - Fitness 2 2 - - - - - - -
Supervisor - Program 2 2 - - - - - - -
Supervisor - Rum Village Park 1 1 - - - - - - -
Supervisor - Special Events - - - - 1 1 1 1 1 (GG)
Community Initiatives - 2 4 6 6 6 6 6 6
Administrative Assistant II - - - 1 - - - - - (A)
Director of Community Initiatives - 1 1 1 1 1 1 1 1
Executive Administrative Assistant 1 1 1 1 1 (A)
OVP Program Manager - 1 1 1 - 1 1 1 1 (II)
Violence Prevention Coordinator II - - 2 3 4 3 3 3 3 (II)
Community Programming - - - 14 14 14 14 14 14
Director of Recreation - - - 1 1 1 1 1 1
Head Custodian - - - 2 2 2 2 2 2
Manager - Center - - - 4 4 4 4 4 4
Manager - Special Events - - - 1 1 1 1 1 1
Manager - Youth Employment - - - 1 1 1 1 1 1
Program Coordinator - Recreation - - - 5 5 5 5 5 5
Development & Promotions 11 11 8 7 6 6 6 6 6
Chief Development Officer 1 1 1 1 1 (JJ)
Communications Coordinator 1 - - - - - - - -
Director of Development (VPA)1 1 1 1 1 1 1 1 1
Director of Experience (VPA)1 1 - - - - - - -
Graphic Designer 2 3 - - - - - - -
Manager - Interactive Marketing 1 1 - - - - - - -
Manager - Marketing 1 1 4 3 2 2 2 2 2 (GG)
Manager - Special Events 1 1 - - - - - - -
Program Coordinator 1 1 - - - - - - -
Project Manager 1 1 1 1 1 1 1 1 1
Supervisor - Special Events - - 1 1 - - - - - (GG)
Volunteer Coordinator 1 1 1 1 1 1 1 1 1
Golf Courses 8 8 8 9 9 9 9 9 9
Club Pro Municipal Golf Course 1 1 1 1 1 1 1 1 1
Director of Golf Operations 1 1 1 1 - - - - - (KK)
Foreman V 1 1 1 1 1 1 1 1 1
General Manager - Golf Courses 1 1 1 1 1 (KK)
Manager - Marketing - - - 1 1 1 1 1 1
Mechanic IV 2 2 2 2 2 2 2 2 2
Program Coordinator 1 1 1 1 1 1 1 1 1
Superintendent V 2 2 2 2 2 2 2 2 2
Morris Performing Arts Center & Palais Royale 11 11 10 9 10 10 10 10 10
Administrative Assistant I 1 1 - - - - - - -
Assistant Director of Ticket Sales & Strategy 1 1 1 1 1 (LL)
Custodian 1 1 1 - - - - - -
Director of Booking & Event Services 1 1 1 1 1 1 1 1 1
Director of Box Office & Event Services - Venues 1 1 1 1 - - - - - (MM)
Position Titles by Division
2019
Budget
2020
Budget
2021
Budget
2022
Budget
2023
Budget
2024
Forecast
2025
Forecast
2026
Forecast
2027
Forecast Notes
Personnel Budget Detail (Full Time Positions)
Director of Ticket Sales & Strategy 1 1 1 1 1 (MM)
Equity Arts Coordinator - - - - 1 1 1 1 1 (NN)
Event Service Technician I 1 - - - - - - - -
Event Service Technician II - 1 1 1 1 1 1 1 1
Manager - Assistant Facility Operations 1 1 1 1 1 1 1 1 1
Manager - Facility Operations (MPAC)1 1 1 1 1 1 1 1 1
Manager - Marketing - - 1 1 1 1 1 1 1
Manager - Operations 1 1 1 1 1 1 1 1 1
Manager - Production 1 1 1 1 1 1 1 1 1
Manager I - Assistant Box Office 1 1 - - - - - - -
Manager II - Assistant Box Office 1 1 1 1 - - - - - (LL)
Century Center 8 8 7 7 7 7 7 7 7
Custodian - 1 1 1 1 1 1 1 1
Director of Operations - Venues 1 1 1 1 1 1 1 1 1
Event Service Technician II 1 - - - - - - - -
Financial Specialist Senior 1 1 - - - - - - -
General Manager - Venues 1 1 1 1 1 1 1 1 1
Maintenance Technician 2 2 2 2 2 2 2 2 2
Security Guard 2 2 2 2 2 2 2 2 2
Grand Total 1,152 1,159 1,152 1,160 1,186 1,186 1,186 1,186 1,186
Notes (changes from 2022 to 2023):
(A) Title Change: Administrative Assistant II to Executive Administrative Assistant
(B) Title Change: Director of Accounting & Budget to Staff Accountant
(C) Title Change: Move "HR Specialist III" and "HR Specialist IV" to "HR Generalist"
(D) Title Change: Removal of "Public Safety" qualifier from Senior HR Generalist Position
(E) Title Change: Move 2 positions from "Sup. III" to "Sup. IV", and one position from "Sup. IV" to "Sup. V"
(F) Title Change: Move 2 positions from "Investigator V" to "Investigator III"
(G) Title Change - "Assistant Director of Utilities" to "Director - Water Utility"
(H) Title Change: "Manger - Operations" to "Director - Water Operations"
(I) Title Change: "Director of Distribution" to "Director of Water Distribution"
(J) Title Change - "Engineering Aide IV" to "Water Asset Specialist"
(K) Addition of 2 Heavy Equipment Operator positions to staff new alley maintenance team
(L) Title Change: "Manager - Distribution Services and Records" to "Manager - Water Distribution Services and Records"
(M) Title Change: "Manager - Environmental Compliance" to "Director - Environmental Compliance"
(N) Title Change: "Manger - Operations" to "Director - Wastewater Operations"
(O) Title Change - "Director of Utilities" to "Director - Wastewater Utility"
(P) Title Change: "Director of Utility Safety" to "Utility Safety Officer"
(Q) Addition of General Laborer position to manage the removal of refuse that was incorrectly put in yard waste bins
(R) Title Change: Financial Specialist Senior to Administrative Assistant I
(S) Title Change: Engineer I to Project Engineer
(T) Title Change: Engineer II to Senior Engineer
(U) Addition of a electrician to reduce outsourced electrical costs
(V) Title Change: Promote 1 Equip Op II to Equip Op III
(W) Addition of Signal Technician II position to allow for growth within the department
(X) Addition of Superintendent to cover evening / night shift in response to increased utilization of parks in the evenings
(Y) Addition of Deputy position to allow for growth and retainment of talent in the position, and to spread administrative workload
(Z) Addition of position to manage equity in technology, including access to broadband
(AA) Restructure of Crime Analysts in preparation for Real-Time Crime Center (Net Increase of 3 FTEs)
(BB) Addition of Zoning Specialist to continue to handle workload stemming from separation of Zoning Board from County
(CC) Add new Neighborhood inspector to assist with RSVP
(DD) Title Chage: Change "Director of Facilities & Grounds" to "Chief of Park Operations"
(EE) Title Change: Change "Director of Facilities & Grounds" to "Chief of Park Operations"
(FF) Title Change: Change "Head Custodian" to "Group Leader"
(GG) Division move: Movement of position from Development & Promotions to Recreation
(HH) Title Change: Manager - Office to Program Coordinator - Recreation
(II) Title Change: OVP Program Manager to Violence Prevention Coordinator
(JJ) Addition of dedicated fundraising position, formalizes a position that has been in operation for several years
(KK) Title Change - "Director of Golf Operations" to "General Manager - Golf Courses"
(LL) Title Change: "Manager II - Assistant Box Office" to "Assistant Director of Ticket Sales & Strategy"
(MM) Title Change: "Director of Box Office & Event Services" to "Director of Ticket Sales & Strategy"
(NN) Addition of position to manage equity in the arts
(OO) Addition of (8) sworn officers to bring staffing level up to full staff for first time in a decade
(PP) Division move: Movement of positions from Community Investment to Neighborhoods
(QQ) Fund move: Movement of positions from Fund 221 to Fund 230
City of South Bend, Indiana 2023 Budget
DEPARTMENTAL INFORMATION
City of South Bend, Indiana 2023 Budget
General Government
2023 Objectives and Metrics
Transparency
2021 Actual 2022 Est. 2023 Goal
Metric 1: Number of transparency-related projects and dashboards published to the public 6 8 10
Metric 2: Number of datasets automated to the Open Data Portal 3 4 6
Financial Strength
2021 Actual 2022 Est. 2023 Goal
Metric 1: Average Days Cash on Hand – General Fund and Income Tax Funds 318 days 395 days > 230 days
Metric 2: Debt to Assets Ratio 44.4% 42.0% < 50%
Talent
2021 Actual 2022 Est. 2023 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 14 hours 96.5 hours 150 hours
Opportunity
2021 Actual 2022 Est. 2023 Goal
Metric 1: Percentage of procurement dollars spent with MWBE firms 3.023% 4.677% > 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
City of South Bend, Indiana 2023 Budget
Department of Public Works
2023 Objectives and Metrics
Utilities
2021 Actual 2022 Est. 2023 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 0 0 0
Metric 3: Drinking Water Compliance 100% 100% 100%
Metric 4: Service Orders Completed on Time 98% 95% 90%
Streets & Sewers
2021 Actual 2022 Est. 2023 Goal
Metric 1: Lane Miles of paving completed 61.43 71.10 45.50
Metric 1: Lane Miles of cracksealing completed 71.40 65.00 70.00
Solid Waste
2021 Actual 2022 Est. 2023 Goal
Metric 1: Calls to 311 about missed trash pickups 2,178 1,874 < 2,000
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.
City of South Bend, Indiana 2023 Budget
Police Department
2023 Objectives and Metrics
Recruitment
2021 Actual 2022 Actual 2023 Goal
Metric 1: Total number of applicants 157 496 600
Metric 2: Number of applicants taking physical test (first step in recruitment process)31 98 120
Metric 3: Total number of non-white or non-male applicants 62 269 294
Community Engagement and Trust
2021 Actual 2022 Actual 2023 Goal
Metric 1: Number of community complaints about officer interactions 45 56 40
Metric 2: Number of use of force complaints 3 0 0
Metric 3: Number of 21CP Recommendations that have been fully implemented N/A 26 30
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
City of South Bend, Indiana 2023 Budget
Fire Department
2023 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).
City of South Bend, Indiana 2023 Budget
Department of Venues, Parks & Arts
2023 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
City of South Bend, Indiana 2023 Budget
Department of Community Investment
2023 Objectives and Metrics
Neighborhood and Community Engagement
2021 Actual 2022 Est. 2023 Goal
Metric 1: Neighborhood Plans Developed 4 1 2
Metric 2: Owner Occupied Home Repair 27 21 75
Metric 3: Building Inspector Certifications 3 8 14
Business and Workforce Development
2021 Actual 2022 Est. 2023 Goal
Metric 1: Job retention / creation City-supported projects 554 /35 797 / 25 50
Metric 2: Residents receiving workforce grants 198 209 225
Metric 3: Private investment in City-supported projects $ 78 M $224 M $200 M
Protect the Vulnerable
2021 Est. 2022 Est. 2023 Goal
Metric 1: Plan Development and Implementation Status In Process 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
City of South Bend, Indiana 2023 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.
All self-employed insurance costs and one-time ARP-funded 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”.
City of South Bend, Indiana 2023 Budget
Department Summary Sheets
City of South Bend, Indiana 2023 Budget
General Government
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Mayor's Office 1,037,853 1,017,389 1,152,081 1,149,544 1,194,678 1,227,909 1,262,261 1,292,308 1,319,173 45,134 4%
City Clerk 512,958 633,713 694,547 686,889 579,739 659,951 675,930 692,624 710,799 (107,150) -16%
Common Council 483,761 593,820 724,311 704,081 658,033 678,901 694,439 710,960 723,523 (46,048) -7%
Administration & Finance 2,966,636 2,793,285 3,492,818 3,522,633 3,608,261 3,653,836 3,751,331 3,827,465 3,911,325 85,628 2%
Diversity & Inclusion 254,986 546,687 611,073 602,411 633,822 646,392 657,725 668,857 678,304 31,411 5%
Human Rights 487,171 530,684 717,595 713,182 732,238 748,974 768,134 785,740 802,011 19,056 3%
Legal Department 1,302,469 1,402,021 1,710,716 1,700,685 1,740,630 1,793,059 1,840,773 1,885,702 1,926,692 39,945 2%
Innovation & Technology 9,769,058 9,183,845 10,101,555 10,791,912 10,079,020 10,164,911 10,493,870 10,767,371 10,886,777 (712,892) -7%
Central Services 7,454,218 8,349,594 8,819,060 10,997,473 10,467,612 11,184,787 11,894,799 12,656,168 13,553,087 (529,861) -5%
Liability Insurance 3,506,107 3,197,354 4,363,000 6,040,464 3,583,000 3,594,000 3,605,100 3,616,301 3,627,604 (2,457,464) -41%
Self-Funded Employee Benefits 15,822,352 16,858,747 18,724,831 18,036,198 19,773,552 20,659,224 21,587,457 22,560,351 23,580,111 1,737,354 10%
Debt Service 5,494,822 5,641,084 5,421,762 5,796,285 4,660,650 4,656,525 4,670,124 4,449,312 4,279,737 (1,135,635) -20%
Other 10,215,777 20,479,016 47,906,653 17,008,337 15,360,931 1,249,153 1,249,185 1,249,217 1,249,249 (1,647,406) -10%
Total by Activity 59,308,167 71,227,237 104,440,002 77,750,094 73,072,166 60,917,622 63,151,128 65,162,376 67,248,392 (4,677,928) -6%
Expenditures by Type
Personnel
Salaries & Wages 7,963,819 8,015,286 9,544,419 11,297,896 10,168,017 10,418,266 10,616,014 10,817,718 11,023,466 (1,129,879) -10%
Fringe Benefits 2,978,877 2,946,404 3,831,599 3,818,022 4,026,520 4,318,793 4,537,587 4,684,636 4,832,447 208,498 5%
Other Personnel Costs 13,915,753 14,771,319 16,430,759 16,421,093 17,479,480 18,325,043 19,212,365 20,143,529 21,120,724 1,058,387 6%
Total Personnel 24,858,449 25,733,009 29,806,777 31,537,011 31,674,017 33,062,102 34,365,966 35,645,883 36,976,637 137,006 0%
Supplies 4,560,133 5,660,387 4,992,210 7,698,388 6,566,650 7,042,776 7,672,285 8,383,737 9,190,520 (1,131,738) -15%
Services & Charges
Professional Services 4,905,458 2,805,545 3,677,367 3,696,981 2,676,778 2,694,574 2,695,458 2,719,668 2,735,802 (1,020,203) -28%
Printing & Advertising 101,765 149,561 113,660 178,474 115,600 113,000 113,408 113,324 113,748 (62,874) -35%
Utilities 53,701 61,782 64,468 78,568 70,140 71,543 72,974 74,433 75,922 (8,428) -11%
Repairs & Maintenance 3,931,647 4,336,429 5,412,913 7,890,565 5,345,643 5,335,104 5,581,074 5,744,810 5,825,204 (2,544,922) -32%
Insurance 2,427,062 3,170,133 2,902,318 3,027,843 2,902,318 2,926,964 2,952,003 2,977,442 3,003,288 (125,525) -4%
Education & Training 46,710 88,031 261,910 140,539 273,050 270,550 268,550 268,550 268,800 132,511 94%
Travel 11,606 2,846 102,760 78,458 105,900 104,600 104,804 105,012 105,224 27,442 35%
Grants & Subsidies 2,728,067 2,338,575 36,588,129 5,845,059 398,451 398,451 398,451 398,451 398,451 (5,446,608) -93%
Other Services & Charges 971,637 1,156,772 1,704,419 3,341,208 1,774,020 1,595,581 1,597,033 1,598,776 1,600,961 (1,567,188) -47%
Debt Service Principal 5,050,125 4,976,898 5,071,471 5,306,389 3,851,451 3,980,258 4,132,280 4,048,546 3,965,000 (1,454,938) -27%
Debt Service Interest & Fees 1,526,378 1,692,067 1,488,001 1,637,470 1,640,951 1,505,377 1,362,708 1,225,629 1,104,737 3,481 0%
Total Services & Charges 21,754,156 20,778,638 57,387,416 31,221,554 19,154,302 18,996,002 19,278,743 19,274,641 19,197,137 (12,067,252) -39%
Operating Expenditures 51,172,737 52,172,033 92,186,403 70,456,953 57,394,969 59,100,880 61,316,994 63,304,261 65,364,294 (13,061,984) -19%
Capital 1,400,667 109,628 10,163,000 3,727,541 15,000 60,000 40,000 - - (3,712,541) -100%
Bad Debt 2,774 55 - - - - - - - - -
Interfund
Interfund Allocations 1,018,150 1,659,891 1,707,571 1,707,571 1,730,387 1,756,742 1,794,134 1,858,115 1,884,098 22,816 1%
Interfund Transfers Out 5,450,017 17,196,318 383,028 1,862,519 13,931,810 - - - - 12,069,291 648%
Total Interfund 6,468,167 18,856,209 2,090,599 3,570,090 15,662,197 1,756,742 1,794,134 1,858,115 1,884,098 12,092,107 339%
Total Expenditures 59,044,345 71,137,925 104,440,002 77,754,585 73,072,166 60,917,622 63,151,128 65,162,376 67,248,392 (4,682,419) -6%
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
City of South Bend, Indiana 2023 Budget
Department of Public Works
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Engineering 3,024,052 3,303,582 3,695,362 3,766,113 4,110,959 4,219,601 4,340,378 4,411,348 4,498,116 344,846 9%
Streets/Traffic & Lighting 24,107,424 27,296,002 28,987,913 29,065,539 34,073,756 24,269,444 24,724,342 24,958,773 23,863,860 5,008,217 17%
Solid Waste 7,298,145 7,841,590 9,567,625 9,829,822 9,786,597 9,651,918 8,864,840 8,724,373 8,528,319 (43,225) 0%
Water Works 22,943,788 22,761,778 34,820,183 31,062,342 45,212,071 27,390,625 30,391,310 40,949,638 26,259,586 14,149,729 46%
Wastewater 49,463,514 58,107,461 51,146,950 48,283,733 69,421,818 44,639,575 44,154,335 38,500,788 41,450,451 21,138,085 44%
Sewers 9,239,508 9,893,428 10,812,143 9,401,766 11,843,732 11,873,262 12,074,955 12,501,673 11,403,491 2,441,966 26%
Organic Resources 1,587,652 2,032,276 1,986,008 2,263,704 1,891,692 1,828,876 1,601,334 1,987,681 1,620,249 (372,012) -16%
Storm Sewer 104,322 511,602 1,024,000 1,410,372 1,450,000 1,024,000 1,024,000 200,000 200,000 39,628 3%
Total by Activity 117,768,406 131,747,719 142,040,184 135,083,391 177,790,625 124,897,301 127,175,494 132,234,274 117,824,072 42,707,234 32%
Expenditures by Type
Personnel
Salaries & Wages 14,045,028 14,052,810 16,580,707 16,447,696 18,010,473 18,217,521 18,606,347 18,942,520 19,284,008 1,562,777 10%
Fringe Benefits 5,794,187 5,687,806 7,143,926 7,016,937 7,642,750 8,145,135 8,568,479 8,842,826 9,118,223 625,813 9%
Total Personnel 19,839,215 19,740,616 23,724,633 23,464,633 25,653,223 26,362,656 27,174,826 27,785,346 28,402,231 2,188,590 9%
Supplies 5,621,479 5,480,076 7,251,250 8,425,388 8,966,169 8,566,989 8,753,179 8,957,122 9,173,349 540,781 6%
Services & Charges
Professional Services 2,545,088 2,632,807 5,646,560 5,425,815 5,595,208 2,943,506 3,116,476 2,987,905 2,984,864 169,393 3%
Printing & Advertising 5,628 14,425 34,136 49,013 31,178 31,459 31,745 32,037 32,335 (17,835) -36%
Utilities 3,400,544 3,378,501 3,667,648 3,783,233 3,860,828 3,937,766 4,016,240 4,096,283 4,177,930 77,595 2%
Repairs & Maintenance 7,823,003 8,044,292 8,833,100 9,687,288 11,138,958 8,444,945 8,537,407 8,477,769 8,469,602 1,451,670 15%
Education & Training 37,844 56,480 120,175 135,379 138,175 139,289 140,425 141,583 142,763 2,796 2%
Travel 14,928 4,341 86,900 78,540 111,400 112,063 112,739 113,429 114,132 32,860 42%
Other Services & Charges 6,783,867 7,301,666 6,551,471 7,465,091 7,615,191 7,042,278 6,722,370 7,048,366 6,944,806 150,100 2%
Debt Service Principal 15,219,277 23,894,070 13,219,138 13,220,203 11,630,182 12,034,496 11,835,451 8,943,135 10,526,445 (1,590,021) -12%
Debt Service Interest & Fees 2,503,349 2,289,842 3,246,504 3,273,439 3,586,337 3,354,890 3,086,151 2,803,129 4,146,376 312,898 10%
Total Services & Charges 38,333,528 47,616,424 41,405,632 43,118,000 43,707,457 38,040,691 37,599,004 34,643,637 37,539,253 589,457 1%
Operating Expenditures 63,794,222 72,837,116 72,381,515 75,008,022 78,326,849 72,970,336 73,527,010 71,386,104 75,114,834 3,318,827 4%
Capital 7,454,492 14,315,174 21,934,000 12,141,451 57,758,000 10,058,000 10,329,000 15,049,000 3,740,000 45,616,549 376%
Bad Debt 306,958 162,318 400,273 400,273 400,273 400,273 400,273 400,273 400,273 - 0%
Interfund
Interfund Allocations 10,868,967 11,882,292 11,543,391 11,543,391 12,312,396 12,517,627 12,758,616 12,991,001 13,197,633 769,005 7%
PILOT 6,221,791 6,154,321 6,079,325 6,079,325 6,095,594 6,101,689 6,107,791 6,113,899 6,120,013 16,269 0%
Interfund Transfers Out 29,121,975 26,396,497 29,701,680 29,911,680 22,897,513 22,849,376 24,052,804 26,293,997 19,251,319 (7,014,167) -23%
Total Interfund 46,212,733 44,433,110 47,324,396 47,534,396 41,305,503 41,468,692 42,919,211 45,398,897 38,568,965 (6,228,893) -13%
Total Expenditures 117,768,406 131,747,719 142,040,184 135,084,142 177,790,625 124,897,301 127,175,494 132,234,274 117,824,072 42,706,483 32%
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
City of South Bend, Indiana 2023 Budget
Police Department
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Police Department 35,518,503 37,705,260 41,580,144 42,871,113 45,519,492 45,070,012 46,212,431 46,748,464 47,311,950 2,648,379 6%
Police Crime Lab 552,838 628,676 868,577 866,694 888,747 920,058 949,220 968,949 993,451 22,053 3%
PSAP (911 Call Center)2,966,021 2,812,202 199,424 199,424 - - - - - (199,424) -100%
Police Pension 6,190,998 5,962,764 6,057,740 6,057,740 6,063,884 5,886,356 5,708,877 5,531,449 5,354,072 6,144 0%
Total by Activity 45,228,360 47,108,901 48,705,885 49,994,972 52,472,123 51,876,426 52,870,528 53,248,862 53,659,473 2,477,151 5%
Expenditures by Type
Personnel
Salaries & Wages 25,603,873 26,415,735 27,751,655 27,966,555 30,529,949 29,816,204 30,040,075 30,272,045 30,514,992 2,563,394 9%
Fringe Benefits 6,726,407 6,844,160 7,785,316 7,206,416 8,307,933 8,783,708 9,154,512 9,383,631 9,613,289 1,101,517 15%
Total Personnel 32,330,279 33,259,895 35,536,971 35,172,971 38,837,882 38,599,912 39,194,587 39,655,676 40,128,281 3,664,911 10%
Supplies 931,741 1,180,694 1,312,960 1,850,318 1,553,070 1,553,090 1,462,110 1,462,130 1,462,151 (297,248) -16%
Services & Charges
Professional Services 3,536,511 3,112,418 726,500 392,781 726,500 726,500 726,500 726,500 726,500 333,719 85%
Printing & Advertising 3,288 55,375 24,721 223,346 164,721 164,100 163,840 164,216 164,586 (58,625) -26%
Utilities 170,952 182,655 174,408 201,128 174,408 177,557 180,768 184,043 187,384 (26,720) -13%
Repairs & Maintenance 871,987 822,096 980,199 927,080 1,013,949 1,013,949 1,013,949 1,013,949 1,013,949 86,869 9%
Education & Training 81,984 187,396 100,000 187,225 100,000 80,000 80,000 80,000 80,000 (87,225) -47%
Travel 22,294 31,459 52,250 50,764 52,250 30,750 30,750 30,750 30,750 1,486 3%
Grants & Subsidies 5,635 11,075 57,000 33,632 357,000 57,000 57,000 57,000 57,000 323,368 961%
Other Services & Charges 368,537 461,299 512,258 460,352 512,258 500,758 501,258 501,758 488,008 51,906 11%
Debt Service Principal 2,091,823 2,282,016 1,875,876 1,876,408 1,683,020 1,847,383 2,180,395 2,103,676 1,997,823 (193,388) -10%
Debt Service Interest & Fees 157,633 139,209 142,837 142,305 107,309 121,569 131,113 133,042 129,982 (34,996) -25%
Total Services & Charges 7,310,645 7,284,998 4,646,049 4,495,021 4,891,415 4,719,566 5,065,573 4,994,934 4,875,982 396,394 9%
Operating Expenditures 40,572,665 41,725,586 41,495,980 41,518,309 45,282,367 44,872,568 45,722,270 46,112,740 46,466,414 3,764,058 9%
Capital 954,726 290,139 1,507,000 2,833,757 2,052,500 1,877,500 1,877,500 1,877,500 1,877,500 (781,257) -28%
Bad Debt 451 - 300 300 300 300 300 300 300 - 0%
Interfund
Interfund Allocations 3,651,431 5,012,028 5,350,232 5,350,232 5,136,956 5,126,058 5,270,458 5,258,322 5,315,259 (213,276) -4%
Interfund Transfers Out 49,087 - - 19,000 - - - - - (19,000) -100%
Total Interfund 3,700,518 5,012,028 5,350,232 5,369,232 5,136,956 5,126,058 5,270,458 5,258,322 5,315,259 (232,276) -4%
Total Expenditures 45,228,360 47,027,754 48,353,512 49,721,599 52,472,123 51,876,426 52,870,528 53,248,862 53,659,473 2,750,524 6%
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.
City of South Bend, Indiana 2023 Budget
Fire Department
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Fire & EMS Operations 33,281,637 33,002,826 33,930,124 34,508,994 35,989,643 36,743,952 37,550,958 38,264,337 38,951,761 1,480,649 4%
Capital & Debt Service 3,046,584 2,478,126 4,573,873 2,642,633 3,627,428 4,958,200 3,106,898 4,022,374 5,692,361 984,795 37%
Fire Pension 4,209,256 4,136,468 4,583,888 4,591,888 4,593,840 4,605,840 4,605,840 4,731,840 4,593,840 1,952 0%
Total by Activity 40,537,477 39,617,420 43,087,885 41,743,515 44,210,911 46,307,992 45,263,696 47,018,551 49,237,962 2,467,396 6%
Expenditures by Type
Personnel
Salaries & Wages 23,962,190 24,094,167 24,728,732 24,713,732 26,251,493 26,555,796 26,934,814 27,467,796 27,744,939 1,537,761 6%
Fringe Benefits 6,559,603 6,670,502 7,335,575 7,350,575 7,443,495 7,887,763 8,221,021 8,424,832 8,628,821 92,920 1%
Total Personnel 30,521,794 30,764,669 32,064,307 32,064,307 33,694,988 34,443,559 35,155,835 35,892,628 36,373,760 1,630,681 5%
Supplies 855,914 1,025,679 1,050,568 1,374,036 1,325,983 1,273,496 1,273,509 1,273,522 1,273,535 (48,053) -3%
Services & Charges
Professional Services 252,537 377,365 290,610 531,118 345,610 345,610 345,610 345,610 345,610 (185,508) -35%
Printing & Advertising 2,283 2,040 35,714 6,648 35,714 35,109 34,855 35,223 35,582 29,067 437%
Utilities 298,986 290,081 348,000 333,000 348,000 353,290 358,686 364,190 369,804 15,000 5%
Repairs & Maintenance 1,215,759 1,001,547 1,318,600 1,258,594 1,324,100 1,340,270 1,356,763 1,373,586 1,390,746 65,506 5%
Education & Training 139,285 100,788 86,000 154,515 86,000 86,000 86,000 86,000 86,000 (68,515) -44%
Travel 8,841 14,461 35,850 32,652 35,850 35,850 36,850 36,850 36,850 3,198 10%
Other Services & Charges 137,208 116,312 59,900 121,399 59,900 59,900 59,900 59,900 59,900 (61,499) -51%
Debt Service Principal 538,971 867,651 1,342,508 1,342,950 1,284,747 1,599,650 1,725,136 1,687,267 2,089,173 (58,203) -4%
Debt Service Interest & Fees 177,345 176,426 216,865 216,423 203,181 234,550 209,762 205,607 226,688 (13,242) -6%
Total Services & Charges 2,771,217 2,946,672 3,734,047 3,997,299 3,723,102 4,090,229 4,213,562 4,194,233 4,640,353 (274,197) -7%
Operating Expenditures 34,148,924 34,737,019 36,848,922 37,435,642 38,744,073 39,807,284 40,642,906 41,360,383 42,287,648 1,308,431 3%
Capital 2,014,578 1,029,049 2,610,000 678,760 1,730,000 2,710,000 755,000 1,710,000 2,955,000 1,051,240 155%
Bad Debt 10,370 594 - 830 - - - - - (830) -100%
Interfund
Interfund Allocations 1,900,689 2,493,373 2,880,306 2,880,306 2,984,481 3,035,376 3,104,133 3,185,912 3,233,182 104,175 4%
Interfund Transfers Out 2,462,915 1,357,385 748,657 748,657 752,357 755,332 761,657 762,256 762,132 3,700 0%
Total Interfund 4,363,604 3,850,758 3,628,963 3,628,963 3,736,838 3,790,708 3,865,790 3,948,168 3,995,314 107,875 3%
Total Expenditures 40,537,477 39,617,420 43,087,885 41,744,195 44,210,911 46,307,992 45,263,696 47,018,551 49,237,962 2,466,716 6%
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.
City of South Bend, Indiana 2023 Budget
Department of Venues, Parks & Arts
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Parks & Recreation 14,891,680 15,521,429 16,533,335 17,982,484 26,385,796 19,621,587 20,131,799 20,615,357 20,923,215 8,403,313 47%
Golf Courses 1,501,398 1,700,799 1,831,495 2,119,114 2,657,014 2,243,668 2,307,777 2,375,542 2,438,620 537,900 25%
Morris & Palais 1,698,337 3,191,949 3,017,228 10,346,004 1,706,054 1,733,277 1,856,265 1,900,490 1,933,825 (8,639,950) -84%
Century Center 3,004,982 3,355,091 4,516,099 5,054,072 5,065,314 5,140,306 5,219,276 5,290,776 5,365,263 11,242 0%
Parking Garages 1,546,063 724,568 1,092,118 1,177,490 1,120,859 1,032,261 1,051,185 1,068,244 1,084,996 (56,631) -5%
Capital /Debt Service 6,674,269 4,438,153 4,330,281 13,211,707 9,046,022 2,382,611 2,392,508 2,384,015 2,288,806 (4,165,685) -32%
Total by Activity 29,316,730 28,931,989 31,320,556 49,890,871 45,981,059 32,153,710 32,958,810 33,634,424 34,034,725 (3,909,812) -8%
Expenditures by Type
Personnel
Salaries & Wages 6,818,550 6,799,399 7,807,277 7,967,332 8,542,170 8,667,505 8,832,028 8,963,181 9,096,956 574,838 7%
Fringe Benefits 2,478,211 2,454,563 2,877,710 2,877,628 3,066,446 3,280,279 3,469,651 3,580,263 3,691,386 188,818 7%
Other Personnel Costs 757,895 903,177 1,013,100 1,463,100 1,599,840 1,631,837 1,664,473 1,697,763 1,731,718 136,740 9%
Total Personnel 10,054,657 10,157,139 11,698,087 12,308,060 13,208,456 13,579,621 13,966,152 14,241,207 14,520,060 900,396 7%
Supplies 1,518,598 1,990,417 2,735,768 3,026,582 3,151,181 3,257,307 3,364,669 3,476,820 3,594,213 124,599 4%
Services & Charges
Professional Services 855,973 598,375 1,024,788 1,023,022 609,251 620,957 634,495 645,974 657,670 (413,771) -40%
Printing & Advertising 123,979 179,477 483,800 711,973 869,813 903,377 938,520 975,314 1,013,846 157,840 22%
Utilities 1,360,974 1,562,134 1,535,700 1,788,954 1,972,405 2,046,301 2,144,611 2,225,483 2,309,870 183,451 10%
Repairs & Maintenance 1,027,410 866,988 1,099,534 1,406,923 1,463,622 1,505,813 1,565,617 1,628,159 1,688,575 56,699 4%
Insurance 47,272 48,906 58,188 58,188 52,000 53,040 54,101 55,183 56,287 (6,188) -11%
Education & Training 12,891 19,479 44,925 145,181 47,907 47,703 49,060 50,482 51,974 (97,274) -67%
Travel 4,823 9,323 37,900 43,549 38,638 39,592 40,589 41,629 42,714 (4,911) -11%
Grants & Subsidies 715,000 1,051,000 1,065,000 1,219,449 2,160,000 840,000 890,000 890,000 840,000 940,551 77%
Other Services & Charges 2,009,121 1,505,790 2,116,981 2,560,941 3,100,540 3,145,784 3,190,108 3,236,280 3,284,372 539,599 21%
Debt Service Principal 1,965,250 1,969,172 1,839,121 1,938,487 2,157,146 2,054,246 2,064,057 2,095,893 2,024,745 218,659 11%
Debt Service Interest & Fees 873,566 809,878 764,294 1,432,389 731,956 663,367 600,722 534,769 467,570 (700,433) -49%
Total Services & Charges 8,996,260 8,620,522 10,070,231 12,329,056 13,203,278 11,920,180 12,171,880 12,379,166 12,437,623 874,222 7%
Operating Expenditures 20,569,514 20,768,078 24,504,086 27,663,699 29,562,915 28,757,108 29,502,701 30,097,193 30,551,896 1,899,216 7%
Capital 5,314,031 2,297,798 2,544,000 17,989,915 7,474,000 285,000 285,000 285,000 185,000 (10,515,915) -58%
Bad Debt 6,336 41 - - - - - - - - -
Interfund
Interfund Allocations 1,969,593 2,360,328 2,568,455 2,568,455 2,603,183 2,629,002 2,682,493 2,762,646 2,802,390 34,728 1%
Interfund Transfers Out 1,457,256 3,505,744 1,704,015 1,704,015 6,340,961 482,600 488,616 489,585 495,439 4,636,946 272%
Total Interfund 3,426,849 5,866,072 4,272,470 4,272,470 8,944,144 3,111,602 3,171,109 3,252,231 3,297,829 4,671,674 109%
Total Expenditures 29,316,730 28,931,989 31,320,556 49,926,084 45,981,059 32,153,710 32,958,810 33,634,424 34,034,725 (3,945,025) -8%
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
City of South Bend, Indiana 2023 Budget
Department of Community Investment
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Activity
Community Investment 17,116,993 15,669,243 19,085,439 27,640,847 17,747,324 17,587,324 17,787,158 18,071,426 18,165,233 (9,893,523) -36%
Neighborhood Services 7,871,277 6,229,319 11,011,981 11,030,420 13,550,238 13,928,072 14,419,882 14,769,468 14,591,098 2,519,818 23%
Building Department 1,486,678 1,555,614 2,046,801 2,046,752 1,823,538 1,850,382 1,899,580 1,923,743 1,964,877 (223,214) -11%
Total by Activity 26,474,947 23,454,176 32,144,221 40,718,019 33,121,100 33,365,778 34,106,620 34,764,637 34,721,208 (7,596,919) -19%
Expenditures by Type
Personnel
Salaries & Wages 4,138,967 4,247,736 5,313,575 5,293,075 5,609,806 5,767,664 5,883,855 5,978,291 6,095,021 316,731 6%
Fringe Benefits 1,587,954 1,640,948 2,281,564 2,281,564 2,376,739 2,592,504 2,731,220 2,819,236 2,911,555 95,175 4%
Total Personnel 5,726,921 5,888,685 7,595,139 7,574,639 7,986,545 8,360,168 8,615,075 8,797,527 9,006,576 411,906 5%
Supplies 181,227 150,599 262,681 377,897 291,741 301,128 310,982 321,532 332,855 (86,156) -23%
Services & Charges
Professional Services 1,019,597 1,160,438 1,712,482 2,151,560 2,222,482 1,886,036 1,887,827 1,889,654 1,891,517 70,922 3%
Printing & Advertising 18,997 19,441 96,076 94,621 56,076 96,022 55,998 95,031 55,065 (38,545) -41%
Utilities 74,507 79,293 111,389 115,989 112,789 115,045 117,346 119,374 121,761 (3,200) -3%
Repairs & Maintenance 504,360 409,300 855,873 1,126,780 466,240 467,910 469,720 471,680 473,810 (660,540) -59%
Insurance - - - - - - - - - - -
Education & Training 10,700 18,670 55,400 60,438 62,400 62,400 62,400 62,400 62,400 1,962 3%
Travel 9,054 1,044 56,562 57,387 56,562 56,562 56,562 56,562 56,562 (825) -1%
Grants & Subsidies 3,811,625 6,575,887 5,052,655 12,188,335 5,352,655 5,002,655 5,002,655 5,002,655 5,002,655 (6,835,680) -56%
Other Services & Charges 515,989 444,748 1,223,586 1,491,582 993,993 976,750 976,806 976,806 976,863 (497,589) -33%
Debt Service Principal 1,343,339 1,698,160 2,030,648 2,363,064 2,105,198 2,199,382 2,333,862 2,438,500 2,430,144 (257,866) -11%
Debt Service Interest & Fees 1,965,835 1,924,411 1,872,362 1,872,199 1,810,852 1,738,167 1,662,728 1,582,792 1,493,538 (61,347) -3%
Total Services & Charges 9,274,003 12,331,392 13,067,033 21,521,955 13,239,247 12,600,929 12,625,904 12,695,454 12,564,315 (8,282,708) -38%
Operating Expenditures 15,182,151 18,370,675 20,924,853 29,474,492 21,517,533 21,262,225 21,551,961 21,814,513 21,903,746 (7,956,959) -27%
Capital 3,459,668 232,265 535,000 695,230 372,000 302,000 363,000 374,000 140,000 (323,230) -46%
Bad Debt 2,683 184,942 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Interfund
Interfund Allocations 1,511,327 1,776,294 2,098,686 2,098,686 1,953,028 1,946,344 1,989,689 2,081,301 2,093,362 (145,658) -7%
Interfund Transfers Out 6,319,118 2,890,000 8,584,682 8,448,682 9,277,539 9,854,209 10,200,970 10,493,823 10,583,100 828,857 10%
Total Interfund 7,830,445 4,666,294 10,683,368 10,547,368 11,230,567 11,800,553 12,190,659 12,575,124 12,676,462 683,199 6%
Total Expenditures 26,474,947 23,454,176 32,144,221 40,718,089 33,121,100 33,365,778 34,106,620 34,764,637 34,721,208 (7,596,989) -19%
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
City of South Bend, Indiana 2023 Budget
FUND INFORMATION
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Fund Type General Fund Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 40,660,123 43,659,873 44,975,102 44,975,102 48,573,110 49,544,572 50,535,463 51,546,172 52,577,095 3,598,008 8%
Local Income Taxes - - - - 9,737,608 10,431,440 11,087,921 11,582,874 11,987,607 9,737,608 100%
Intergov./ Shared Revenues 4,238,965 4,251,806 4,000,122 4,000,122 4,227,918 4,302,135 4,377,733 4,454,738 4,533,178 227,796 6%
Intergov./ Grants 191,097 1,482,045 - - - - - - - - -
Licenses & Permits 281,230 258,054 294,125 294,125 278,025 281,125 281,125 281,125 281,125 (16,100) -5%
Charges for Services 4,468,596 5,286,199 4,135,160 4,891,160 4,123,028 4,135,340 4,148,066 4,157,532 4,167,187 (768,132) -16%
Fines, Forfeitures, and Fees 5,298 6,235 8,525 8,525 8,000 8,000 8,000 8,000 8,000 (525) -6%
Interest Earnings 309,268 290,597 481,983 417,105 937,465 931,901 562,531 694,385 792,880 520,360 125%
Debt Proceeds - - - - 1,827,500 1,827,500 - - 1,827,500 1,827,500 100%
Donations 1,357,432 1,769,377 1,365,000 1,365,000 1,365,000 1,392,500 1,392,500 1,393,000 1,393,000 - 0%
Other Income 1,706,245 1,238,059 1,333,520 1,398,836 1,321,520 1,321,520 1,321,520 1,321,520 1,321,520 (77,316) -6%
Interfund Allocation Reimb 8,563,135 9,896,054 10,544,420 10,544,420 10,597,451 10,801,566 11,009,642 11,221,760 11,438,000 53,031 1%
PILOT 6,221,791 6,154,321 6,079,325 6,079,325 6,095,594 6,101,689 6,107,791 6,113,899 6,120,013 16,269 0%
Interfund Transfers In 6,283,500 2,727,079 - - 13,931,810 - - - - 13,931,810 100%
Total Revenue 74,286,680 77,019,698 73,217,282 73,973,720 103,024,029 91,079,288 90,832,292 92,775,005 96,447,105 29,050,309 39%
Expenditures by Type
Personnel
Salaries & Wages 38,858,879 39,390,302 36,304,419 36,429,007 43,843,707 43,085,013 43,366,633 43,844,486 44,432,221 7,414,700 20%
Fringe Benefits 13,303,099 13,920,158 17,929,005 17,350,317 18,541,664 19,657,270 20,511,032 21,045,206 21,580,656 1,191,347 7%
Total Personnel 52,161,978 53,310,460 54,233,424 53,779,324 62,385,371 62,742,283 63,877,665 64,889,692 66,012,877 8,606,047 16%
Supplies 1,720,163 2,033,958 2,265,998 2,959,224 2,954,880 2,928,553 2,839,140 2,840,339 2,841,053 (4,344) 0%
Services & Charges
Professional Services 1,755,294 1,811,607 2,011,038 2,183,445 1,669,630 1,657,879 1,668,703 1,665,603 1,681,081 (513,815) -24%
Printing & Advertising 83,792 188,451 185,430 437,936 297,170 295,844 295,738 296,898 298,051 (140,766) -32%
Utilities 663,087 654,363 614,408 638,228 2,095,744 2,135,650 2,176,353 2,217,870 2,260,217 1,457,516 228%
Repairs & Maintenance 2,191,066 1,951,940 2,363,099 3,316,825 3,051,649 3,069,039 3,086,777 3,104,870 3,123,325 (265,176) -8%
Grants & Subsidies 48,635 390,075 36,645,000 5,006,659 746,451 446,451 446,451 446,451 446,451 (4,260,208) -85%
Education & Training 152,685 186,351 296,460 368,165 278,000 275,500 273,500 273,500 273,500 (90,165) -24%
Travel 17,787 25,843 92,000 80,285 89,500 88,200 88,404 88,612 88,824 9,215 11%
Other Services & Charges 491,973 597,714 575,273 2,242,838 2,929,326 2,751,111 2,752,946 2,755,330 2,757,765 686,488 31%
Debt Service Principal 149,934 145,798 - - 1,427,608 1,799,389 1,832,827 1,399,797 1,276,237 1,427,608 100%
Debt Service Interest & Fees 3,937 1,667 - - 101,707 121,021 87,584 54,728 69,375 101,707 100%
Total Services & Charges 5,558,190 5,953,810 42,782,708 14,274,381 12,686,785 12,640,084 12,709,283 12,303,659 12,274,826 (1,587,596) -11%
Operating Expenditures 59,440,332 61,298,229 99,282,130 71,012,929 78,027,036 78,310,920 79,426,088 80,033,690 81,128,756 7,014,107 10%
Capital - - - 183,938 2,012,500 1,877,500 50,000 50,000 1,877,500 1,828,562 994%
Bad Debt 8,070 649 300 1,130 300 300 300 300 300 (830) -73%
Interfund
Interfund Allocations 6,910,980 9,320,120 9,701,661 9,701,661 9,609,111 9,674,318 9,942,755 10,048,107 10,175,655 (92,550) -1%
Interfund Transfers Out 175,579 4,948,093 600,000 1,731,794 11,114,725 1,500,000 1,500,000 1,500,000 1,500,000 9,382,931 542%
Total Interfund 7,086,559 14,268,213 10,301,661 11,433,455 20,723,836 11,174,318 11,442,755 11,548,107 11,675,655 9,290,381 81%
Total Expenditures 66,534,960 75,567,091 109,584,091 82,631,453 100,763,672 91,363,038 90,919,143 91,632,097 94,682,211 18,132,219 22%
Net Surplus / (Deficit)7,751,719 1,452,607 (36,366,809) (8,657,733) 2,260,357 (283,750) (86,851) 1,142,908 1,764,894
Beginning Cash Balance 44,871,229 53,544,921 54,208,073 45,550,340 47,810,697 47,526,947 47,440,096 48,583,004 Cash Reserves Target
Cash Adjustments 921,973 (789,455) - - - - - -
Ending Cash Balance 53,544,921 54,208,073 45,550,340 47,810,697 47,526,947 47,440,096 48,583,004 50,347,898
Cash Reserves Target 33,267,480 37,783,545 41,315,726 50,381,836 45,681,519 45,459,572 45,816,049 47,341,106
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:404
50% 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.
Starting in 2023, this fund will receive the Certified Shares portion of the City's Local Income Tax (LIT) revenue distribution. Previously, the Certified Shares portion was accounted for in a separate
fund (#404); however, the Indiana State Board of Accounts stipulated that the Certified Shares portion must be deposited into the General Fund after 2022. Local income tax revenue is determined
annually by the Indiana Dept of Local Government Finance (DLGF).
2022: 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
projects.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Expenditures by Departments/Divisions
Fund Type General Fund Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Departments/Divisions
Mayor 1,037,853 990,182 1,048,882 1,046,345 1,098,666 1,128,573 1,160,005 1,187,600 1,211,978 52,321 5%
Community Initiatives 300,312 857,425 1,160,126 1,526,435 - - - - - (1,526,435) -100%
Community Police Review - 27,206 103,199 103,199 96,012 99,336 102,256 104,708 107,195 (7,187) -7%
City Clerk 512,958 633,713 694,547 686,889 579,739 659,951 675,930 692,624 710,799 (107,150) -16%
Common Council 483,761 593,820 724,311 705,581 658,033 678,901 694,439 710,960 723,523 (47,548) -7%
General City 44,841 4,991,093 43,000 43,000 1,429,121 1,249,153 1,249,185 1,249,217 1,249,249 1,386,121 3224%
American Rescue Plan - - 36,195,000 8,298,039 - - - - - (8,298,039) -100%
Controller's Office 2,217,244 2,111,012 2,535,491 2,594,828 2,721,298 2,742,220 2,816,738 2,870,570 2,935,066 126,470 5%
Human Resources 597,913 651,325 957,327 928,328 886,963 911,616 934,593 956,895 976,259 (41,365) -4%
Diversity & Inclusion 254,986 546,687 611,073 602,411 633,822 646,392 657,725 668,857 678,304 31,411 5%
Human Rights 267,591 295,679 462,479 458,095 469,918 483,158 496,280 509,882 520,835 11,823 3%
Legal Dept 1,299,029 1,399,494 1,695,716 1,685,905 1,740,630 1,793,059 1,840,773 1,885,702 1,926,692 54,725 3%
Engineering 2,879,656 3,123,492 3,435,362 3,471,814 4,060,959 4,169,601 4,290,378 4,361,348 4,448,116 589,145 17%
Streets - - - - 3,750,000 - - - - 3,750,000 100%
Curb & Sidewalk - - - - 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 100%
Traffic Signals/Street Lighting - - - - 1,467,536 1,496,887 1,526,825 1,557,362 1,588,509 1,467,536 100%
Police Dept 27,639,992 30,031,479 31,101,209 30,959,307 40,053,449 39,571,898 38,225,416 38,129,206 40,337,252 9,094,142 29%
Police Crime Lab 552,838 628,676 868,577 866,694 888,747 920,058 949,220 968,949 993,451 22,053 3%
Fire Dept 26,056,166 26,373,821 26,165,969 26,945,010 29,721,298 30,154,615 30,628,160 31,094,918 31,579,812 2,776,288 10%
EMS 592,302 710,778 825,174 697,321 926,409 936,883 945,663 952,518 959,452 229,088 33%
Fire Training Center 30,175 32,253 148,000 59,304 148,000 148,490 148,990 149,500 150,020 88,697 150%
Sustainability 234,165 90,441 - 68,458 - - - - - (68,458) -100%
AmeriCorps 307,799 222,663 - - - - - - - - -
Park Administration - - - - 5,864,725 - - - - 5,864,725 100%
Park Maintenance - - - - 1,839,028 1,839,028 1,839,028 1,839,028 1,839,028 1,839,028 100%
Morris PAC 1,003,966 1,106,303 600,000 656,778 - - - - - (656,778) -100%
Palais Royale 221,414 149,547 208,649 227,712 229,319 233,219 237,539 242,253 246,672 1,607 1%
Total Expenditures 66,534,960 75,567,091 109,584,091 82,631,453 100,763,672 91,363,038 90,919,143 91,632,097 94,682,211 18,132,219 22%
Fund Purpose:
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Mayor's Office
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 568,439 577,992 621,971 621,971 640,493 652,762 665,278 678,044 691,065 18,522 3%
Fringe Benefits 199,062 205,069 231,870 231,870 238,847 254,692 267,107 275,571 284,083 6,977 3%
Total Personnel 767,501 783,061 853,841 853,841 879,340 907,454 932,385 953,615 975,148 25,499 3%
Supplies 6,028 3,888 5,500 5,500 5,500 5,500 5,500 5,500 5,500 - 0%
Services & Charges
Professional Services 143,724 - 7,000 500 7,000 7,000 7,000 7,000 7,000 6,500 1300%
Printing & Advertising 25,634 43,385 41,500 38,660 41,500 41,500 41,500 41,500 41,500 2,840 7%
Repairs & Maintenance 800 650 300 300 300 300 300 300 300 - 0%
Education & Training - 171 1,000 300 1,000 1,000 1,000 1,000 1,000 700 233%
Travel - - 3,500 475 5,000 5,000 5,000 5,000 5,000 4,525 953%
Other Services & Charges 740 1,110 500 11,028 800 800 800 800 800 (10,228) -93%
Total Services & Charges 170,898 45,316 53,800 51,263 55,600 55,600 55,600 55,600 55,600 4,337 8%
Operating Expenditures 944,428 832,264 913,141 910,604 940,440 968,554 993,485 1,014,715 1,036,248 29,836 3%
Interfund Allocations 93,425 157,918 135,741 135,741 158,226 160,019 166,520 172,885 175,730 22,485 17%
Total Expenditures 1,037,853 990,182 1,048,882 1,046,345 1,098,666 1,128,573 1,160,005 1,187,600 1,211,978 52,321 5%
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.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Community Initiatives
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 119,402 218,129 320,394 320,394 - - - - - (320,394) -100%
Fringe Benefits 46,102 91,386 144,080 144,080 - - - - - (144,080) -100%
Total Personnel 165,504 309,515 464,474 464,474 - - - - - (464,474) -100%
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 134,808 210,500 273,000 385,500 - - - - - (385,500) -100%
Printing & Advertising - 1,410 25,000 24,689 - - - - - (24,689) -100%
Grants & Subsidies - 336,000 350,000 504,000 - - - - - (504,000) -100%
Education & Training - - 12,500 110,700 - - - - - (110,700) -100%
Travel - - - 1,776 - - - - - (1,776) -100%
Other Services & Charges - - - 144 - - - - - (144) -100%
Total Services & Charges 134,808 547,910 660,500 1,026,809 - - - - - (1,026,809) -100%
Operating Expenditures 300,312 547,910 660,500 1,026,809 - - - - - (1,026,809) -100%
Interfund Allocations - - 35,152 35,152 - - - - - (35,152) -100%
Total Expenditures 300,312 857,425 1,160,126 1,526,435 - - - - - (1,526,435) -100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Community Police Review Office
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages - 21,250 66,625 66,625 68,624 69,996 71,396 72,824 74,280 1,999 3%
Fringe Benefits - 5,956 26,574 26,574 27,388 29,340 30,860 31,884 32,915 814 3%
Total Personnel - 27,206 93,199 93,199 96,012 99,336 102,256 104,708 107,195 2,813 3%
Supplies - - - - - - - - - - -
Services & Charges
Professional Services - - 10,000 10,000 - - - - - (10,000) -100%
Printing & Advertising - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - 10,000 10,000 - - - - - (10,000) -100%
Operating Expenditures - 27,206 103,199 103,199 96,012 99,336 102,256 104,708 107,195 (7,187) -7%
Interfund Allocations - - - - - - - - - - -
Total Expenditures - 27,206 103,199 103,199 96,012 99,336 102,256 104,708 107,195 (7,187) -7%
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
City Clerk
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 270,954 288,911 320,512 294,992 270,762 327,490 333,673 339,977 346,409 (24,230) -8%
Fringe Benefits 103,502 113,731 133,959 133,879 110,639 144,166 151,610 156,576 161,567 (23,240) -17%
Total Personnel 374,456 402,642 454,471 428,871 381,401 471,656 485,283 496,553 507,976 (47,470) -11%
Supplies 6,389 8,089 9,200 8,819 8,000 8,000 7,900 8,400 8,400 (819) -9%
Services & Charges
Professional Services 25,275 15,066 25,000 42,475 21,000 12,500 12,500 12,500 17,000 (21,475) -51%
Printing & Advertising 18,528 23,705 27,500 27,747 24,500 24,900 25,308 26,224 26,648 (3,247) -12%
Repairs & Maintenance 32,656 6,400 5,000 10,000 500 500 500 500 500 (9,500) -95%
Education & Training 1,393 14,250 6,000 2,485 6,000 3,500 3,500 3,500 3,500 3,515 141%
Travel 342 - 5,000 2,500 5,000 3,500 3,500 3,500 3,500 2,500 100%
Other Services & Charges 4,963 7,635 7,500 9,116 7,500 7,570 7,142 7,215 7,289 (1,616) -18%
Total Services & Charges 83,157 67,056 76,000 94,323 64,500 52,470 52,450 53,439 58,437 (29,823) -32%
Operating Expenditures 464,002 477,787 539,671 532,013 453,901 532,126 545,633 558,392 574,813 (78,112) -15%
Interfund Allocations 48,956 155,926 154,876 154,876 125,838 127,825 130,297 134,232 135,986 (29,038) -19%
Total Expenditures 512,958 633,713 694,547 686,889 579,739 659,951 675,930 692,624 710,799 (107,150) -16%
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
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 Clerk's Office 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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Common Council
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 187,249 182,138 260,858 260,826 265,880 269,714 273,629 277,625 281,702 5,054 2%
Fringe Benefits 84,521 95,359 164,916 164,948 169,907 185,908 197,914 205,434 212,971 4,959 3%
Total Personnel 271,770 277,497 425,774 425,774 435,787 455,622 471,543 483,059 494,673 10,013 2%
Supplies 2,716 1,894 2,500 2,500 2,500 2,500 2,500 2,500 2,500 - 0%
Services & Charges
Professional Services 117,174 193,211 214,308 183,628 131,000 131,000 131,000 131,000 131,000 (52,628) -29%
Printing & Advertising 7,973 35,048 6,200 12,112 6,000 6,000 6,000 6,000 6,000 (6,112) -50%
Repairs & Maintenance 34,153 24,584 3,000 8,803 4,500 4,500 4,500 4,500 4,500 (4,303) -49%
Education & Training 2,069 599 5,000 5,000 5,000 5,000 3,000 3,000 3,000 - 0%
Travel 1,479 1,334 10,000 10,000 10,000 10,200 10,404 10,612 10,824 - 0%
Other Services & Charges 4,091 4,714 14,000 14,235 12,800 12,300 12,300 12,300 12,300 (1,435) -10%
Total Services & Charges 166,939 259,491 252,508 233,778 169,300 169,000 167,204 167,412 167,624 (64,478) -28%
Operating Expenditures 441,425 538,882 680,782 662,052 607,587 627,122 641,247 652,971 664,797 (54,465) -8%
Interfund Allocations 42,336 54,938 43,529 43,529 50,446 51,779 53,192 57,989 58,726 6,917 16%
Total Expenditures 483,761 593,820 724,311 705,581 658,033 678,901 694,439 710,960 723,523 (47,548) -7%
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Controller's Office
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 1,353,939 1,321,367 1,490,200 1,490,200 1,605,571 1,609,356 1,641,305 1,673,893 1,707,136 115,371 8%
Fringe Benefits 480,160 464,963 580,534 580,534 625,914 647,893 680,309 702,349 724,515 45,380 8%
Total Personnel 1,834,099 1,786,330 2,070,734 2,070,734 2,231,485 2,257,249 2,321,614 2,376,242 2,431,651 160,751 8%
Supplies 14,013 8,804 16,420 16,470 17,020 17,052 17,085 17,118 17,152 550 3%
Services & Charges
Professional Services 43,980 92,490 241,500 297,676 180,500 173,500 180,500 173,500 180,500 (117,176) -39%
Printing & Advertising 1,203 4,914 2,000 2,786 2,000 2,000 2,000 2,000 2,000 (786) -28%
Repairs & Maintenance 2,254 225 1,100 1,100 500 500 500 500 500 (600) -55%
Education & Training 1,994 4,235 5,760 3,603 15,000 15,000 15,000 15,000 15,000 11,397 316%
Travel 2,045 1,300 6,000 2,093 9,000 9,000 9,000 9,000 9,000 6,907 330%
Other Services & Charges 14,429 19,228 11,585 19,974 11,585 11,585 11,585 11,585 11,585 (8,389) -42%
Total Services & Charges 65,905 122,391 267,945 327,232 218,585 211,585 218,585 211,585 218,585 (108,647) -33%
Operating Expenditures 1,914,017 1,917,524 2,355,099 2,414,436 2,467,090 2,485,886 2,557,284 2,604,945 2,667,388 52,654 2%
Bad Debt - 55 - - - - - - - - -
Interfund Allocations 303,227 193,433 180,392 180,392 254,208 256,334 259,454 265,625 267,678 73,816 41%
Total Expenditures 2,217,244 2,111,012 2,535,491 2,594,828 2,721,298 2,742,220 2,816,738 2,870,570 2,935,066 126,470 5%
Revenue
Other Income 14,093 10,614 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Total Revenue 14,093 10,614 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Human Resources
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 374,910 400,053 533,505 533,505 505,159 515,188 525,420 535,854 546,498 (28,346) -5%
Fringe Benefits 139,389 148,223 215,402 215,402 199,223 212,959 223,683 230,947 238,250 (16,179) -8%
Total Personnel 514,299 548,276 748,907 748,907 704,382 728,147 749,103 766,801 784,748 (44,525) -6%
Supplies 642 2,165 11,250 11,181 11,500 11,000 11,000 11,000 11,000 319 3%
Services & Charges
Printing & Advertising 999 287 7,060 6,831 7,000 7,000 7,000 7,000 7,000 169 2%
Repairs & Maintenance 100 150 - 450 - - - - - (450) -100%
Education & Training 795 1,361 52,700 26,840 35,000 35,000 35,000 35,000 35,000 8,160 30%
Travel - - 6,000 5,713 6,000 6,000 6,000 6,000 6,000 287 5%
Other Services & Charges 1,760 1,609 7,000 3,681 6,000 6,000 6,000 6,000 6,000 2,319 63%
Total Services & Charges 3,655 3,407 72,760 43,515 54,000 54,000 54,000 54,000 54,000 10,485 24%
Operating Expenditures 518,596 553,847 832,917 803,603 769,882 793,147 814,103 831,801 849,748 (33,721) -4%
Interfund Allocations 79,317 97,478 124,410 124,410 117,081 118,469 120,490 125,094 126,511 (7,329) -6%
Total Expenditures 597,913 651,325 957,327 928,013 886,963 911,616 934,593 956,895 976,259 (41,050) -4%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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, such as expanding the utilization of volunteer time-off and increasing training
opportunities for employees.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Diversity & Inclusion
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 165,515 206,014 233,671 233,671 244,992 249,271 253,636 258,089 262,631 11,321 5%
Fringe Benefits 50,278 64,933 82,633 82,633 86,105 91,987 96,580 99,689 102,816 3,472 4%
Total Personnel 215,793 270,948 316,304 316,304 331,097 341,258 350,216 357,778 365,447 14,793 5%
Supplies 74 1,486 1,500 646 1,000 1,000 1,000 1,000 1,000 354 55%
Services & Charges
Professional Services 14,260 194,734 80,000 156,936 80,000 80,000 80,000 80,000 80,000 (76,936) -49%
Printing & Advertising 2,025 1,581 6,000 8,961 6,000 6,000 6,000 6,000 6,000 (2,961) -33%
Repairs & Maintenance 50 - - - - - - - - - -
Education & Training 1,000 10,780 100,000 29,251 100,000 100,000 100,000 100,000 100,000 70,749 242%
Travel - - 20,000 4,544 10,000 10,000 10,000 10,000 10,000 5,456 120%
Other Services & Charges 2,843 3,755 5,000 3,500 5,000 5,000 5,000 5,000 5,000 1,500 43%
Total Services & Charges 20,177 210,850 211,000 203,192 201,000 201,000 201,000 201,000 201,000 (2,192) -1%
Operating Expenditures 236,044 483,283 528,804 520,142 533,097 543,258 552,216 559,778 567,447 12,955 2%
Interfund Allocations 18,942 63,404 82,269 82,269 100,725 103,134 105,509 109,079 110,857 18,456 22%
Total Expenditures 254,986 546,687 611,073 602,411 633,822 646,392 657,725 668,857 678,304 31,411 5%
Revenue
Charges for Services - - 35,000 35,000 - - - - - (35,000) -100%
Donations 50,000 - - - - - - - - - -
Total Revenue 50,000 - 35,000 35,000 - - - - - (35,000) -100%
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 office is primarily 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
2021: 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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Human Rights
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 134,381 135,895 245,062 210,062 242,045 246,425 250,895 255,453 260,103 31,983 15%
Fringe Benefits 49,745 55,005 99,688 84,688 100,835 108,437 114,299 118,178 122,076 16,147 19%
Total Personnel 184,125 190,901 344,750 294,750 342,880 354,862 365,194 373,631 382,179 48,130 16%
Supplies 765 969 2,000 2,000 2,500 2,000 2,000 2,000 2,000 500 25%
Services & Charges
Professional Services 819 3,538 3,070 858 3,070 3,070 3,070 3,070 3,070 2,212 258%
Printing & Advertising 347 407 1,500 50,908 1,500 1,000 1,000 1,000 1,000 (49,408) -97%
Repairs & Maintenance 9,716 8,151 9,200 8,375 9,200 9,200 9,200 9,200 9,200 825 10%
Education & Training 600 - 3,500 2,166 3,000 3,000 3,000 3,000 3,000 834 39%
Other Services & Charges 44,073 45,538 51,140 51,719 51,665 52,956 54,286 55,656 57,067 (54) 0%
Total Services & Charges 55,555 57,634 68,410 114,026 68,435 69,226 70,556 71,926 73,337 (45,591) -40%
Operating Expenditures 240,446 249,504 415,160 410,776 413,815 426,088 437,750 447,557 457,516 3,039 1%
Interfund Allocations 27,145 46,175 47,319 47,319 56,103 57,070 58,530 62,325 63,319 8,784 19%
Total Expenditures 267,591 295,679 462,479 458,095 469,918 483,158 496,280 509,882 520,835 11,823 3%
Revenue
Other Income 30,069 30,049 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Total Revenue 30,069 30,049 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 Grants
Fund (#258).
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Legal Department
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 907,628 895,492 1,093,537 1,078,777 1,149,835 1,171,793 1,194,187 1,217,033 1,240,336 71,058 7%
Fringe Benefits 298,375 291,446 386,599 386,859 400,241 426,360 446,930 461,091 475,339 13,382 3%
Total Personnel 1,206,003 1,186,938 1,480,136 1,465,636 1,550,076 1,598,153 1,641,117 1,678,124 1,715,675 84,440 6%
Supplies 3,568 1,515 3,500 5,786 3,500 3,500 3,500 3,500 3,500 (2,286) -40%
Services & Charges
Professional Services 1,440 9,384 2,550 5,465 - - - - - (5,465) -100%
Printing & Advertising 106 252 1,000 500 1,000 1,000 1,000 500 500 500 100%
Repairs & Maintenance 100 1,000 - - 700 700 700 700 700 700 100%
Education & Training 8,063 7,108 12,000 10,400 15,000 15,000 15,000 15,000 15,000 4,600 44%
Travel - - 5,500 2,923 8,500 8,500 8,500 8,500 8,500 5,577 191%
Other Services & Charges 16,829 18,408 19,500 23,666 25,800 25,800 25,800 25,800 25,800 2,134 9%
Total Services & Charges 26,538 36,152 40,550 42,954 51,000 51,000 51,000 50,500 50,500 8,046 19%
Operating Expenditures 1,236,109 1,224,605 1,524,186 1,514,375 1,604,576 1,652,653 1,695,617 1,732,124 1,769,675 90,201 6%
Bad Debt 100 - - - - - - - - - -
Interfund Allocations 62,820 174,889 171,530 171,530 136,054 140,406 145,156 153,578 157,017 (35,476) -21%
Total Expenditures 1,299,029 1,399,494 1,695,716 1,685,905 1,740,630 1,793,059 1,840,773 1,885,702 1,926,692 54,725 3%
Revenue
Charges for Services 135,710 91,343 93,170 93,170 95,968 97,887 99,845 101,842 103,879 2,798 3%
Interfund Allocation Reimb 56,529 - - - - - - - - - -
Total Revenue 192,239 91,343 93,170 93,170 95,968 97,887 99,845 101,842 103,879 2,798 3%
Department Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Legal Department provides quality legal representation to the City of South Bend’s Mayor, departments, commissions, and agencies with 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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Engineering
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 1,680,220 1,731,698 1,952,122 1,952,122 2,208,936 2,251,608 2,295,128 2,339,522 2,384,803 256,814 13%
Fringe Benefits 588,063 592,477 741,859 741,859 831,137 884,057 926,207 955,024 984,014 89,278 12%
Total Personnel 2,268,284 2,324,174 2,693,981 2,693,981 3,040,073 3,135,665 3,221,335 3,294,546 3,368,817 346,092 13%
Supplies 5,144 7,128 22,700 22,936 225,407 225,915 226,434 226,962 227,502 202,471 883%
Services & Charges
Professional Services 151,673 192,618 150,000 186,191 187,450 191,199 195,023 198,923 202,901 1,259 1%
Printing & Advertising 1,872 5,897 8,535 12,457 8,535 8,535 8,535 8,535 8,535 (3,922) -31%
Repairs & Maintenance 5,718 5,931 27,700 7,700 27,700 27,700 27,700 27,700 27,700 20,000 260%
Education & Training 1,500 1,157 21,000 40,853 21,000 21,000 21,000 21,000 21,000 (19,853) -49%
Travel 3,762 3,986 15,250 15,250 15,250 15,250 15,250 15,250 15,250 - 0%
Other Services & Charges 12,230 11,024 36,300 32,550 95,000 95,000 95,000 95,000 95,000 62,450 192%
Debt Service Principal 10,755 4,493 - - - - - - - - -
Debt Service Interest & Fees 194 51 - - - - - - - - -
Total Services & Charges 187,704 225,158 258,785 295,002 354,935 358,684 362,508 366,408 370,386 59,933 20%
Operating Expenditures 2,461,132 2,556,460 2,975,466 3,011,918 3,620,415 3,720,264 3,810,277 3,887,916 3,966,705 608,497 20%
Bad Debt 84 - - - - - - - - - -
Interfund Allocations 418,440 567,032 459,896 459,896 440,544 449,337 480,101 473,432 481,411 (19,352) -4%
Total Expenditures 2,879,656 3,123,492 3,435,362 3,471,814 4,060,959 4,169,601 4,290,378 4,361,348 4,448,116 589,145 17%
Revenue
Licenses & Permits 161,952 122,575 156,100 156,100 140,000 143,100 143,100 143,100 143,100 (16,100) -10%
Charges for Services 415,210 192,000 196,000 196,000 199,920 203,918 207,996 212,156 216,399 3,920 2%
Other Income 21,032 6,401 - - 8,000 8,000 8,000 8,000 8,000 8,000 100%
Interfund Allocation Reimb 1,436,881 1,449,233 1,514,420 1,514,420 1,567,451 1,590,964 1,614,829 1,639,050 1,663,636 53,031 4%
Total Revenue 2,035,075 1,770,209 1,866,520 1,866,520 1,915,371 1,945,982 1,973,925 2,002,306 2,031,135 48,851 3%
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).
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Office of Sustainability
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 85,683 45,231 - - - - - - - - -
Fringe Benefits 27,950 14,506 - - - - - - - - -
Total Personnel 113,634 59,737 - - - - - - - - -
Supplies 23,361 534 - - - - - - - - -
Services & Charges
Professional Services 74,584 5,890 - 18,458 - - - - - (18,458) -100%
Printing & Advertising - - - - - - - - - - -
Repairs & Maintenance - 285 - - - - - - - - -
Education & Training 86 150 - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges 12,760 3,700 - - - - - - - - -
Total Services & Charges 87,431 10,025 - 18,458 - - - - - (18,458) -100%
Operating Expenditures 224,425 70,295 - 18,458 - - - - - (18,458) -100%
Capital - - - 50,000 - - - - - (50,000) -100%
Interfund Allocations 9,740 20,146 - - - - - - - - -
Total Expenditures 234,165 90,441 - 68,458 - - - - - (68,458) -100%
Revenue
Other Income 9,299 - - - - - - - - - -
Total Revenue 9,299 - - - - - - - - - -
Purpose:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
The Office of Sustainability designs and implements projects and programs that bring environmental, social, and economic value to city government and the public.
Goals:
- Create a culture of sustainability as “business as usual” across all municipal operations
- Incorporate sustainability into awareness, culture, and common practice of South Bend businesses and residents
- Prepare for impacts of climate change in the community
- Reduce the community’s greenhouse gas emissions
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 is
accounted for in the DCI Fund (#211) starting in 2022.
City of South Bend, Indiana 2023 Budget
Combined Historical Budget
Office of Sustainability
2022 2022 2023 Budget
2019 2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Historical Expenditures by Fund
Central Services Fund (#222) 6,002 - - - - - - - - - - -
General Fund (#101)- 234,165 90,441 - - - - - - - - -
DCI Fund (#211)- - - 370,734 360,234 368,338 375,719 382,344 388,698 394,278 8,104 2%
Total Expenditures 6,002 234,165 90,441 370,734 360,234 368,338 375,719 382,344 388,698 394,278 8,104 2%
Expenditures by Type
Personnel
Salaries & Wages 81,071 85,683 45,231 146,816 146,816 154,191 157,194 160,257 163,382 166,570 7,375 5%
Fringe Benefits 26,572 27,950 14,506 57,343 57,343 59,620 63,569 66,660 68,763 70,879 2,277 4%
Total Personnel 107,643 113,634 59,737 204,159 204,159 213,811 220,763 226,917 232,145 237,449 9,652 5%
Supplies 4,917 23,361 534 12,250 1,750 12,325 12,420 12,520 12,630 12,750 10,575 604%
Services & Charges
Professional Services 37,366 74,584 5,890 120,000 120,000 120,000 120,000 120,000 120,000 120,000 - 0%
Printing & Advertising - - - 675 675 675 675 675 675 675 - 0%
Repairs & Maintenance - - 285 - - - - - - - - -
Education & Training 18 86 150 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Travel 201 - - 2,162 2,162 2,162 2,162 2,162 2,162 2,162 - 0%
Grants & Subsidies 2,434 - - - - - - - - - - -
Other Services & Charges 5,907 12,760 3,700 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Total Services & Charges 45,927 87,431 10,025 130,237 130,237 130,237 130,237 130,237 130,237 130,237 - 0%
Operating Expenditures 158,487 224,425 70,295 346,646 336,146 356,373 363,420 369,674 375,012 380,436 20,227 6%
Interfund Allocations 19,234 9,740 20,146 24,088 24,088 11,965 12,299 12,670 13,686 13,842 (12,123) -50%
Capital - - - - - - - - - - - -
Total Expenditures 177,721 234,165 90,441 370,734 360,234 368,338 375,719 382,344 388,698 394,278 8,104 2%
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
AmeriCorps Grant Program
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 225,247 166,836 - - - - - - - - -
Fringe Benefits 37,207 28,717 - - - - - - - - -
Total Personnel 262,454 195,554 - - - - - - - - -
Supplies 10,067 2,903 - - - - - - - - -
Services & Charges
Professional Services 31,982 22,862 - - - - - - - - -
Printing & Advertising 139 - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Education & Training 676 - - - - - - - - - -
Travel 726 - - - - - - - - - -
Other Services & Charges 1,755 1,345 - - - - - - - - -
Total Services & Charges 35,278 24,207 - - - - - - - - -
Total Expenditures 307,799 222,663 - - - - - - - - -
Revenue
Intergov./ Grants 176,231 184,811 - - - - - - - - -
Interfund Transfers In 105,000 120,000 - - - - - - - - -
Total Revenue 281,231 304,811 - - - - - - - - -
Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
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 Department of Public Works and worked directly with the Office of Sustainability.
Goals:
- Empower homeowners to understand bills and manage energy and water use.
- Assess homes for energy or water savings and safety or health hazards.
- Install basic efficiency and weatherization measures.
- Facilitate homeowner in accessing other City or community programs for significant repair or health/safety
issues.
- Hold public workshops and education events.
What is AmeriCorps?
- AmeriCorps is a network of national service programs, made up of three primary
programs that each take a different approach to improving lives and fostering civic
engagement.
- Members commit their time to address critical community needs like increasing
academic achievement, mentoring youth, fighting poverty, and preparing for
disasters.
- AmeriCorps help communities recover from damage caused by natural and other
disasters, as well as, assist to build affordable housing units for families to increase
economic opportunity for those living in poverty.
This division 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.
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 continued within DCI, primarily within the Engagement & Economic Empowerment, Neighborhoods, and
Sustainability teams accounted for in the DCI Fund (#211).
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Police Department
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 15,563,454 16,370,447 14,882,155 15,097,055 19,237,169 18,353,721 18,425,854 18,584,546 18,797,930 4,140,114 27%
Fringe Benefits 5,423,162 5,728,486 7,600,855 7,021,955 8,118,075 8,580,268 8,940,513 9,162,537 9,385,063 1,096,120 16%
Total Personnel 20,986,615 22,098,933 22,483,010 22,119,010 27,355,244 26,933,989 27,366,367 27,747,083 28,182,993 5,236,234 24%
Supplies 767,165 955,573 1,152,960 1,564,374 1,393,070 1,393,090 1,303,110 1,303,130 1,303,151 (171,304) -11%
Services & Charges
Professional Services 765,305 495,799 720,000 373,881 720,000 720,000 720,000 720,000 720,000 346,119 93%
Printing & Advertising 3,288 55,375 24,721 223,346 164,721 164,100 163,840 164,216 164,586 (58,625) -26%
Utilities 170,952 182,655 174,408 201,128 174,408 177,557 180,768 184,043 187,384 (26,720) -13%
Repairs & Maintenance 871,987 822,096 980,199 927,080 1,013,949 1,013,949 1,013,949 1,013,949 1,013,949 86,869 9%
Education & Training 426 56,136 - - - - - - - - -
Travel 1,648 2,618 250 1,050 250 250 250 250 250 (800) -76%
Grants & Subsidies 5,635 11,075 57,000 33,099 357,000 57,000 57,000 57,000 57,000 323,901 979%
Other Services & Charges 272,222 344,841 349,608 301,786 389,608 390,108 390,608 391,108 391,608 87,822 29%
Debt Service Principal 139,178 141,305 - - 1,427,608 1,799,389 1,832,827 1,399,797 1,276,237 1,427,608 100%
Debt Service Interest & Fees 3,742 1,615 - - 101,707 121,021 87,584 54,728 69,375 101,707 100%
Total Services & Charges 2,234,384 2,113,516 2,306,186 2,061,370 4,349,251 4,443,374 4,446,826 3,985,091 3,880,389 2,287,881 111%
Operating Expenditures 23,988,164 25,168,022 25,942,156 25,744,754 33,097,565 32,770,453 33,116,303 33,035,304 33,366,533 7,352,811 29%
Capital - - - 55,500 2,012,500 1,877,500 50,000 50,000 1,877,500 1,957,000 3526%
Bad Debt 397 - 300 300 300 300 300 300 300 - 0%
Interfund Allocations 3,651,431 4,863,457 5,158,753 5,158,753 4,943,084 4,923,645 5,058,813 5,043,602 5,092,919 (215,669) -4%
Total Expenditures 27,639,992 30,031,479 31,101,209 30,959,307 40,053,449 39,571,898 38,225,416 38,129,206 40,337,252 9,094,142 29%
Revenue
Intergov./ Grants - 210,402 - - - - - - - - -
Charges for Services 8,316 - - - - - - - - - -
Debt Proceeds - - - - 1,827,500 1,827,500 - - 1,827,500 1,827,500 100%
Donations - - 7,500 7,500 7,500 7,500 7,500 7,500 7,500 - 0%
Other Income 655,931 338,317 456,500 456,792 456,500 456,500 456,500 456,500 456,500 (292) 0%
Interfund Transfers In 1,547,272 - - - - - - - - - -
Total Revenue 2,211,518 548,719 464,000 464,292 2,291,500 2,291,500 464,000 464,000 2,291,500 1,827,208 394%
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 & Capital - 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 was funded by the Local Income Tax Certified Shares Fund (#404). Starting in 2023, Fund #404 is being closed into Fund #101 and the debt service payments and capital lease purchases will
now be accounted for in the Police Department's budget in the General Fund.
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Police Crime Lab
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 395,207 346,190 475,637 475,637 488,017 497,205 506,576 516,135 525,885 12,380 3%
Fringe Benefits 142,250 118,776 184,461 184,461 189,858 203,440 213,999 221,094 228,226 5,397 3%
Total Personnel 537,456 464,966 660,098 660,098 677,875 700,645 720,575 737,229 754,111 17,777 3%
Supplies 15,373 15,138 17,000 15,117 17,000 17,000 17,000 17,000 17,000 1,883 12%
Services & Charges
Professional Services 8 - - - - - - - - - -
Total Services & Charges 8 - - - - - - - - - -
Operating Expenditures 552,838 480,105 677,098 675,215 694,875 717,645 737,575 754,229 771,111 19,660 3%
Interfund Allocations - 148,571 191,479 191,479 193,872 202,413 211,645 214,720 222,340 2,393 1%
Total Expenditures 552,838 628,676 868,577 866,694 888,747 920,058 949,220 968,949 993,451 22,053 3%
Revenue
Charges for Services 7,756 26,169 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Total Revenue 7,756 26,169 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Fire Department
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 16,374,216 15,905,583 13,651,366 13,636,366 16,751,895 16,703,049 16,759,052 16,921,656 17,136,312 3,115,529 23%
Fringe Benefits 5,397,609 5,621,419 7,250,515 7,265,515 7,355,225 7,792,125 8,119,772 8,319,959 8,520,311 89,710 1%
Total Personnel 21,771,825 21,527,001 20,901,881 20,901,881 24,107,120 24,495,174 24,878,824 25,241,615 25,656,623 3,205,239 15%
Supplies 591,801 592,256 678,568 924,213 807,983 781,986 781,989 781,992 781,995 (116,230) -13%
Services & Charges
Professional Services 233,686 351,832 204,000 471,984 259,000 259,000 259,000 259,000 259,000 (212,984) -45%
Printing & Advertising 2,063 2,040 22,214 5,348 22,214 21,609 21,355 21,723 22,082 16,867 315%
Utilities 293,257 271,750 315,000 297,900 315,000 319,800 324,696 329,690 334,784 17,100 6%
Repairs & Maintenance 1,159,796 992,999 1,032,000 1,241,087 1,093,500 1,109,670 1,126,163 1,142,986 1,160,146 (147,587) -12%
Education & Training 67,844 79,268 73,000 132,116 73,000 73,000 73,000 73,000 73,000 (59,116) -45%
Travel 6,318 12,979 20,500 30,302 20,500 20,500 20,500 20,500 20,500 (9,802) -32%
Other Services & Charges 39,047 50,324 38,500 59,872 38,500 38,500 38,500 38,500 38,500 (21,372) -36%
Total Services & Charges 1,802,010 1,761,191 1,705,214 2,238,609 1,821,714 1,842,079 1,863,214 1,885,399 1,908,012 (416,895) -19%
Operating Expenditures 24,165,636 23,880,448 23,285,663 24,064,704 26,736,817 27,119,239 27,524,027 27,909,006 28,346,630 2,672,113 11%
Interfund Allocations 1,890,530 2,493,373 2,880,306 2,880,306 2,984,481 3,035,376 3,104,133 3,185,912 3,233,182 104,175 4%
Total Expenditures 26,056,166 26,373,821 26,165,969 26,945,010 29,721,298 30,154,615 30,628,160 31,094,918 31,579,812 2,776,288 10%
Revenue
Intergov./ Grants 14,866 94,668 - - - - - - - - -
Licenses & Permits 19,227 23,137 24,000 24,000 24,000 24,000 24,000 24,000 24,000 - 0%
Charges for Services 337 340 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Donations 420 - - - - - - - - - -
Other Income 6,033 20,678 1,000 1,146 1,000 1,000 1,000 1,000 1,000 (146) -13%
Interfund Transfers In 3,474,135 607,079 - - - - - - - - -
Total Revenue 3,515,018 745,902 26,500 26,646 26,500 26,500 26,500 26,500 26,500 (146) -1%
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).
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Emergency Medical Services
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 138,124 146,217 156,804 156,804 164,329 167,435 170,604 173,835 177,132 7,525 5%
Fringe Benefits 75,881 79,326 85,060 85,060 88,270 95,638 101,249 104,873 108,510 3,210 4%
Total Personnel 214,005 225,543 241,864 241,864 252,599 263,073 271,853 278,708 285,642 10,735 4%
Supplies 232,073 387,434 332,900 349,044 449,400 449,400 449,400 449,400 449,400 100,356 29%
Services & Charges
Professional Services 14,058 22,033 80,610 43,134 80,610 80,610 80,610 80,610 80,610 37,476 87%
Printing & Advertising 220 - 12,200 - 12,200 12,200 12,200 12,200 12,200 12,200 100%
Repairs & Maintenance 2,640 3,704 133,600 2,723 107,600 107,600 107,600 107,600 107,600 104,877 3852%
Education & Training 66,239 7,912 4,000 199 4,000 4,000 4,000 4,000 4,000 3,801 1910%
Other Services & Charges 47,260 63,559 20,000 59,527 20,000 20,000 20,000 20,000 20,000 (39,527) -66%
Total Services & Charges 130,417 97,208 250,410 105,583 224,410 224,410 224,410 224,410 224,410 118,827 113%
Operating Expenditures 576,495 710,184 825,174 696,491 926,409 936,883 945,663 952,518 959,452 229,918 33%
Bad Debt 5,648 594 - 830 - - - - - (830) -100%
Interfund Allocations 10,159 - - - - - - - - - -
Total Expenditures 592,302 710,778 825,174 697,321 926,409 936,883 945,663 952,518 959,452 229,088 33%
Revenue
Charges for Services 3,491,328 4,195,362 3,608,000 4,364,000 3,608,000 3,608,000 3,608,000 3,608,000 3,608,000 (756,000) -17%
Other Income 186 588 - - - - - - - - -
Total Revenue 3,491,515 4,195,950 3,608,000 4,364,000 3,608,000 3,608,000 3,608,000 3,608,000 3,608,000 (756,000) -17%
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Fire Training Center
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Supplies 13,842 13,287 5,000 17,204 5,000 5,000 5,000 5,000 5,000 (12,204) -71%
Services & Charges
Utilities 5,729 18,331 33,000 35,100 33,000 33,490 33,990 34,500 35,020 (2,100) -6%
Repairs & Maintenance 10,605 635 110,000 5,000 110,000 110,000 110,000 110,000 110,000 105,000 2100%
Total Services & Charges 16,334 18,966 143,000 40,100 143,000 143,490 143,990 144,500 145,020 102,900 257%
Total Expenditures 30,175 32,253 148,000 57,304 148,000 148,490 148,990 149,500 150,020 90,697 158%
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.
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Morris Performing Arts Center
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 285,767 430,859 - - - - - - - - -
Fringe Benefits 131,601 200,379 - - - - - - - - -
Total Personnel 417,368 631,239 - - - - - - - - -
Supplies 22,110 29,271 - 8,435 - - - - - (8,435) -100%
Services & Charges
Professional Services 2,518 1,650 - 4,444 - - - - - (4,444) -100%
Printing & Advertising 15,702 14,150 - 23,591 - - - - - (23,591) -100%
Utilities 112,645 110,532 - - - - - - - - -
Repairs & Maintenance 34,268 61,776 - 9,785 - - - - - (9,785) -100%
Education & Training - 3,224 - 4,252 - - - - - (4,252) -100%
Travel 1,469 3,626 - 3,659 - - - - - (3,659) -100%
Other Services & Charges 11,433 12,862 - 2,613 - - - - - (2,613) -100%
Total Services & Charges 178,034 207,820 - 48,343 - - - - - (48,343) -100%
Operating Expenditures 617,512 868,330 - 56,778 - - - - - (56,778) -100%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 210,875 237,973 - - - - - - - - -
Interfund Transfers Out 175,579 - 600,000 600,000 - - - - - (600,000) -100%
Total Interfund 386,454 237,973 600,000 600,000 - - - - - (600,000) -100%
Total Expenditures 1,003,966 1,106,303 600,000 656,778 - - - - - (656,778) -100%
Revenue
Charges for Services 317,745 654,679 - - - - - - - - -
Intergov./ Grants - 992,163 - - - - - - - - -
Interfund Allocation Reimb 40,118 86,746 - - - - - - - - -
Other Income 5,930 2,864 - 54,878 - - - - - (54,878) -100%
Interfund Transfers In 55,367 - - - - - - - - - -
Total Revenue 419,160 1,736,453 - 54,878 - - - - - (54,878) -100%
Division Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures, Staffing, and Significant Changes/Variances:
This division accounted for the operating costs of the Morris Performing Arts Center, the premier performing arts center in this region of the country. The Morris 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 is a division under the Department of
Venues, Parks & Arts.
In 2022, the Morris Performing Arts Center's operations were moved into an enterprise fund due to the nature of the Morris' activities. The Morris' revenues previously accounted for in the General
Fund #101) were 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 were moved into an enterprise fund due to the nature of the Morris' activities. The Morris' expenditures previously accounted for in the General
Fund #101) were moved to the newly created Morris Performing Arts Center Operations Fund (#602). $600,000 was transferred to the new fund to establish the fund's beginning cash balance. The
interfund transfer represented the net profit generated by the Morris in recent years, which reverted to the General Fund (#101).
City of South Bend, Indiana 2023 Budget
Fund 101 - General Fund
Palais Royale Ballroom
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 28,543 - - - - - - - - - -
Fringe Benefits 28,243 - - - - - - - - - -
Total Personnel 56,786 - - - - - - - - - -
Supplies 5,031 1,626 5,000 5,000 5,500 5,610 5,722 5,837 5,953 500 10%
Services & Charges
Printing & Advertising 3,693 - - - - - - - - - -
Utilities 80,505 71,095 92,000 104,100 105,800 107,916 110,074 112,275 114,520 1,700 2%
Repairs & Maintenance 26,223 23,356 61,000 62,792 61,000 62,220 63,465 64,735 66,030 (1,792) -3%
Other Services & Charges 5,539 8,062 14,640 19,811 21,220 21,644 22,077 22,518 22,968 1,409 7%
Total Services & Charges 115,959 102,514 167,640 186,703 188,020 191,780 195,616 199,528 203,518 1,317 1%
Operating Expenditures 177,777 104,140 172,640 191,703 193,520 197,390 201,338 205,365 209,471 1,817 1%
Interfund Allocations 43,637 45,407 36,009 36,009 35,799 35,829 36,201 36,888 37,201 (210) -1%
Total Expenditures 221,414 149,547 208,649 227,712 229,319 233,219 237,539 242,253 246,672 1,607 1%
Revenue
Charges for Services 88,843 122,575 136,190 136,190 152,340 158,735 165,425 168,734 172,109 16,150 12%
Other Income 4,966 - - - - - - - - - -
Total Revenue 93,809 122,575 136,190 136,190 152,340 158,735 165,425 168,734 172,109 16,150 12%
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.
PUBLIC WORKS FUNDS
City of South Bend, Indiana 2023 Budget
Fund 202 - Motor Vehicle Highway
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 2,985,157 3,204,129 3,050,000 3,050,000 3,118,991 3,123,991 3,128,991 3,133,991 3,138,991 68,991 2%
Intergov./ Grants - 123,272 - - - - - - - - -
Licenses & Permits 300 1,975 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Charges for Services 290,475 224,847 262,300 256,455 154,800 154,800 154,800 154,800 154,800 (101,655) -40%
Interest Earnings 39,751 23,518 19,635 19,635 49,002 - - - - 29,367 150%
Debt Proceeds 1,778,948 890,000 775,000 817,500 2,235,000 1,510,000 1,470,000 1,090,000 630,000 1,417,500 173%
Other Income 56,716 41,861 6,000 39,022 6,000 6,000 6,000 6,000 6,000 (33,022) -85%
Interfund Allocation Reimb 149,020 150,163 187,963 187,963 162,650 165,089 167,565 170,078 172,629 (25,313) -13%
Interfund Transfers In 4,937,750 3,500,000 5,550,000 5,550,000 5,550,000 1,800,000 1,800,000 1,800,000 1,800,000 - 0%
Total Revenue 10,238,117 8,159,765 9,852,398 9,922,075 11,277,943 6,761,380 6,728,856 6,356,369 5,903,920 1,355,868 14%
Expenditures by Activity
Streets/Traffic & Lighting 7,154,221 8,652,023 8,317,336 8,055,030 11,675,386 11,237,521 11,746,488 11,408,098 10,979,335 3,620,356 45%
Curb & Sidewalk 1,202,773 1,320,264 1,879,899 1,774,987 1,967,933 2,005,171 2,039,712 2,071,026 2,103,234 192,946 11%
Total Expenditures 8,356,994 9,972,287 10,197,235 9,830,017 13,643,319 13,242,692 13,786,200 13,479,124 13,082,569 3,813,302 39%
Expenditures by Type
Personnel
Salaries & Wages 2,715,345 2,826,835 3,330,520 3,330,220 3,697,090 3,707,206 3,834,680 3,905,987 3,977,550 366,870 11%
Fringe Benefits 1,138,382 1,168,166 1,423,392 1,423,392 1,618,104 1,718,941 1,818,796 1,877,012 1,935,447 194,712 14%
Total Personnel 3,853,726 3,995,001 4,753,912 4,753,612 5,315,194 5,426,147 5,653,476 5,782,999 5,912,997 561,582 12%
Supplies 1,065,253 898,714 720,794 884,873 1,406,773 1,436,365 1,458,545 1,488,495 1,520,096 521,900 59%
Services & Charges
Professional Services 255,097 389,410 700,000 707,870 700,000 700,000 700,000 700,000 700,000 (7,870) -1%
Printing & Advertising 194 771 2,950 2,772 2,950 2,950 2,950 2,950 2,950 178 6%
Utilities 44,364 41,299 51,856 45,216 61,445 62,674 63,927 65,205 66,509 16,229 36%
Repairs & Maintenance 699,746 637,358 692,525 708,945 939,725 950,776 962,023 973,472 985,131 230,780 33%
Education & Training 13,900 2,845 10,000 8,291 20,000 20,000 20,000 20,000 20,000 11,709 141%
Travel 2,210 - 5,000 5,140 17,500 17,500 17,500 17,500 17,500 12,360 240%
Other Services & Charges 161,862 102,368 149,210 29,324 149,210 149,210 149,210 149,210 149,210 119,886 409%
Debt Service Principal 590,097 874,648 953,898 954,165 1,304,781 1,441,548 1,730,299 1,605,626 1,493,514 350,616 37%
Debt Service Interest & Fees 28,674 39,036 52,508 52,241 91,195 103,431 110,468 102,037 80,149 38,954 75%
Total Services & Charges 1,796,145 2,087,736 2,617,947 2,513,965 3,286,806 3,448,089 3,756,377 3,636,000 3,514,963 772,841 31%
Operating Expenditures 6,715,125 6,981,451 8,092,653 8,152,450 10,008,773 10,310,601 10,868,398 10,907,494 10,948,056 1,856,323 23%
Capital 102,840 1,571,080 775,000 347,985 2,235,000 1,510,000 1,470,000 1,090,000 630,000 1,887,015 542%
Bad Debt 4,042 - - - - - - - - - -
Interfund
Interfund Allocations 1,534,987 1,419,756 1,329,582 1,329,582 1,399,546 1,422,091 1,447,802 1,481,630 1,504,513 69,964 5%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 1,534,987 1,419,756 1,329,582 1,329,582 1,399,546 1,422,091 1,447,802 1,481,630 1,504,513 69,964 5%
Total Expenditures 8,356,994 9,972,287 10,197,235 9,830,017 13,643,319 13,242,692 13,786,200 13,479,124 13,082,569 3,813,302 39%
Net Surplus / (Deficit)1,881,123 (1,812,522) (344,837) 92,058 (2,365,376) (6,481,312) (7,057,344) (7,122,755) (7,178,649)
Beginning Cash Balance 4,743,203 6,607,820 4,772,416 4,864,474 2,499,098 (3,982,214) (11,039,558) (18,162,313) Cash Reserves Target
Cash Adjustments (16,506) (22,883) - - - - - -
Ending Cash Balance 6,607,820 4,772,416 4,864,474 2,499,098 (3,982,214) (11,039,558) (18,162,313) (25,340,962)
Cash Reserves Target 2,089,248 2,493,072 2,457,504 3,410,830 3,310,673 3,446,550 3,369,781 3,270,642
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.
City of South Bend, Indiana 2023 Budget
Fund 266 - MVH Restricted Fund
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 2,985,157 3,204,129 3,050,000 3,050,000 3,118,991 3,123,991 3,128,991 3,133,991 3,138,991 68,991 2%
Debt Proceeds - - 925,000 888,007 - - - 505,000 - (888,007) -100%
Interest Earnings 12,589 9,704 285 8,785 23,435 25,560 16,640 21,558 25,473 14,650 167%
Total Revenue 2,997,747 3,213,833 3,975,285 3,946,792 3,142,426 3,149,551 3,145,631 3,660,549 3,164,464 (804,366) -20%
Expenditures by Type
Personnel
Salaries & Wages 221,144 247,754 429,064 429,364 498,216 501,840 512,591 520,214 528,761 68,852 16%
Fringe Benefits 103,529 110,873 159,953 159,953 132,057 139,743 146,712 151,473 156,247 (27,896) -17%
Total Personnel 324,673 358,626 589,017 589,317 630,273 641,583 659,303 671,687 685,008 40,956 7%
Supplies 1,165,290 1,099,093 1,516,135 2,168,673 1,220,590 1,277,050 1,326,735 1,378,751 1,433,220 (948,083) -44%
Services & Charges
Professional Services - 249,700 - - - - - - - - -
Repairs & Maintenance 1,042,462 568,445 1,419,325 1,376,618 1,381,300 934,992 872,300 704,543 735,184 4,682 0%
Debt Service Principal - - 175,924 176,214 169,814 173,827 177,934 278,183 191,138 (6,400) -4%
Debt Service Interest & Fees - - 22,033 21,743 17,716 13,704 9,597 17,421 10,701 (4,027) -19%
Total Services & Charges 1,042,462 818,145 1,617,282 1,574,575 1,568,830 1,122,523 1,059,831 1,000,147 937,023 (5,745) 0%
Operating Expenditures 2,532,426 2,275,864 3,722,434 4,332,565 3,419,693 3,041,156 3,045,869 3,050,585 3,055,251 (912,872) -21%
Capital - 15,800 925,000 184,117 - - - 505,000 - (184,117) -100%
Total Expenditures 2,532,426 2,291,664 4,647,434 4,516,682 3,419,693 3,041,156 3,045,869 3,555,585 3,055,251 (1,096,989) -24%
Net Surplus / (Deficit)465,321 922,169 (672,149) (569,890) (277,267) 108,395 99,762 104,964 109,213
Beginning Cash Balance 650,402 1,126,297 2,042,332 1,472,442 1,195,175 1,303,570 1,403,332 1,508,296 Cash Reserves Target
Cash Adjustments 10,574 (6,134) - - - - - -
Ending Cash Balance 1,126,297 2,042,332 1,472,442 1,195,175 1,303,570 1,403,332 1,508,296 1,617,509
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.
City of South Bend, Indiana 2023 Budget
Motor Vehicle Highway Budget Summary - Fund 202 & 266
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Historical Revenue by Fund
Motor Vehicle Highway (#202) 10,238,117 8,159,765 9,852,398 9,922,075 11,277,943 6,761,380 6,728,856 6,356,369 5,903,920 1,355,868 14%
MVH Restricted (#266)2,997,747 3,213,833 3,975,285 3,946,792 3,142,426 3,149,551 3,145,631 3,660,549 3,164,464 (804,366) -20%
Total Revenue 13,235,863 11,373,598 13,827,683 13,868,867 14,420,369 9,910,931 9,874,487 10,016,918 9,068,384 551,502 4%
Revenue by Type
Intergov./ Shared Revenues 5,970,315 6,408,258 6,100,000 6,100,000 6,237,982 6,247,982 6,257,982 6,267,982 6,277,982 137,982 2%
Intergov./ Grants - 123,272 - - - - - - - - -
Licenses & Permits 300 1,975 1,500 1,500 1,500 1,500 1,500 1,500 1,500 - 0%
Charges for Services 290,475 224,847 262,300 256,455 154,800 154,800 154,800 154,800 154,800 (101,655) -40%
Interest Earnings 52,340 33,222 19,920 28,420 72,437 25,560 16,640 21,558 25,473 44,017 155%
Debt Proceeds 1,778,948 890,000 1,700,000 1,705,507 2,235,000 1,510,000 1,470,000 1,595,000 630,000 529,493 31%
Other Income 56,716 41,861 6,000 39,022 6,000 6,000 6,000 6,000 6,000 (33,022) -85%
Interfund Allocation Reimb 149,020 150,163 187,963 187,963 162,650 165,089 167,565 170,078 172,629 (25,313) -13%
Interfund Transfers In 4,937,750 3,500,000 5,550,000 5,550,000 5,550,000 1,800,000 1,800,000 1,800,000 1,800,000 - 0%
Total Revenue 13,235,863 11,373,598 13,827,683 13,868,867 14,420,369 9,910,931 9,874,487 10,016,918 9,068,384 551,502 4%
Expenditures by Fund
Motor Vehicle Highway (#202) 8,356,994 9,972,287 10,197,235 9,830,017 13,643,319 13,242,692 13,786,200 13,479,124 13,082,569 3,813,302 39%
MVH Restricted (#266)2,532,426 2,291,664 4,647,434 4,516,682 3,419,693 3,041,156 3,045,869 3,555,585 3,055,251 (1,096,989) -24%
Total Expenditures 10,889,419 12,263,951 14,844,669 14,346,699 17,063,012 16,283,848 16,832,069 17,034,709 16,137,820 2,716,313 19%
Expenditures by Division
Streets / Traffic & Lighting 9,686,646 10,943,687 12,964,770 12,571,711 15,095,079 14,278,677 14,792,357 14,963,683 14,034,586 2,523,368 20%
Curb & Sidewalk 1,202,773 1,320,264 1,879,899 1,774,987 1,967,933 2,005,171 2,039,712 2,071,026 2,103,234 192,946 11%
Total Expenditures 10,889,419 12,263,951 14,844,669 14,346,699 17,063,012 16,283,848 16,832,069 17,034,709 16,137,820 2,716,313 19%
Expenditures by Type
Personnel
Salaries & Wages 2,936,488 3,074,589 3,759,584 3,759,584 4,195,306 4,209,046 4,347,271 4,426,201 4,506,311 435,722 12%
Fringe Benefits 1,241,911 1,279,038 1,583,345 1,583,345 1,750,161 1,858,684 1,965,508 2,028,485 2,091,694 166,816 11%
Total Personnel 4,178,400 4,353,627 5,342,929 5,342,929 5,945,467 6,067,730 6,312,779 6,454,686 6,598,005 602,538 11%
Supplies 2,230,544 1,997,807 2,236,929 3,053,545 2,627,363 2,713,415 2,785,280 2,867,246 2,953,316 (426,182) -14%
Services & Charges
Professional Services 255,097 639,109 700,000 707,870 700,000 700,000 700,000 700,000 700,000 (7,870) -1%
Printing & Advertising 194 771 2,950 2,772 2,950 2,950 2,950 2,950 2,950 178 6%
Utilities 44,364 41,299 51,856 45,216 61,445 62,674 63,927 65,205 66,509 16,229 36%
Repairs & Maintenance 1,742,208 1,205,803 2,111,850 2,085,564 2,321,025 1,885,768 1,834,323 1,678,015 1,720,315 235,461 11%
Education & Training 13,900 2,845 10,000 8,291 20,000 20,000 20,000 20,000 20,000 11,709 141%
Travel 2,210 - 5,000 5,140 17,500 17,500 17,500 17,500 17,500 12,360 240%
Other Services & Charges 161,862 102,368 149,210 29,324 149,210 149,210 149,210 149,210 149,210 119,886 409%
Debt Service Principal 590,097 874,648 1,129,822 1,130,378 1,474,595 1,615,375 1,908,233 1,883,809 1,684,652 344,217 30%
Debt Service Interest & Fees 28,674 39,036 74,541 73,985 108,911 117,135 120,065 119,458 90,850 34,926 47%
Total Services & Charges 2,838,607 2,905,881 4,235,229 4,088,540 4,855,636 4,570,612 4,816,208 4,636,147 4,451,986 767,096 19%
Operating Expenditures 9,247,550 9,257,315 11,815,087 12,485,015 13,428,466 13,351,757 13,914,267 13,958,079 14,003,307 943,451 8%
Capital 102,840 1,586,880 1,700,000 532,102 2,235,000 1,510,000 1,470,000 1,595,000 630,000 1,702,898 320%
Bad Debt 4,042 - - - - - - - - - -
Interfund
Interfund Allocations 1,534,987 1,419,756 1,329,582 1,329,582 1,399,546 1,422,091 1,447,802 1,481,630 1,504,513 69,964 5%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 1,534,987 1,419,756 1,329,582 1,329,582 1,399,546 1,422,091 1,447,802 1,481,630 1,504,513 69,964 5%
Total Expenditures 10,889,419 12,263,951 14,844,669 14,346,699 17,063,012 16,283,848 16,832,069 17,034,709 16,137,820 2,716,313 19%
Net Surplus / (Deficit)2,346,444 (890,352) (1,016,986) (477,832) (2,642,643) (6,372,917) (6,957,582) (7,017,791) (7,069,436)
Beginning Cash Balance 5,393,605 7,734,117 6,814,748 6,336,916 3,694,273 (2,678,644) (9,636,226) (16,654,017) Cash Reserves Target
Cash Adjustments (5,932) (29,017) - - - - - -
Ending Cash Balance 7,734,117 6,814,748 6,336,916 3,694,273 (2,678,644) (9,636,226) (16,654,017) (23,723,453)
Cash Reserves Target 2,722,355 3,065,988 3,586,675 4,265,753 4,070,962 4,208,017 4,258,677 4,034,455
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.
City of South Bend, Indiana 2023 Budget
Fund 251 - Local Road & Street
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 1,781,618 1,939,498 1,829,152 1,829,152 1,888,188 1,893,188 1,898,188 1,903,188 1,908,188 59,036 3%
Intergov./ Grants 101,082 670,528 947,000 936,490 375,000 50,000 25,000 - - (561,490) -60%
Interest Earnings 43,781 18,850 7,417 7,417 39,119 46,165 31,771 42,812 55,577 31,702 427%
Other Income 18,968 - - 10,510 - - - - - (10,510) -100%
Interfund Transfers In - - - - 2,000,000 - - - - 2,000,000 100%
Total Revenue 1,945,448 2,628,875 2,783,569 2,783,569 4,302,307 1,989,353 1,954,959 1,946,000 1,963,765 1,518,738 55%
Expenditures by Type
Supplies 4,468 367,364 350,000 115,964 350,000 100,000 100,000 100,000 100,000 234,036 202%
Services & Charges
Professional Services 200,078 459,207 1,170,000 762,720 250,000 80,000 80,000 80,000 80,000 (512,720) -67%
Repairs & Maintenance 795,967 534,977 250,000 127,629 3,500,000 150,000 200,000 200,000 50,000 3,372,371 2642%
Other Services & Charges 2,094 8,202 - - - - - - - - -
Total Services & Charges 998,139 1,002,386 1,420,000 890,348 3,750,000 230,000 280,000 280,000 130,000 2,859,652 321%
Capital 1,552,078 543,198 300,000 313,894 800,000 300,000 250,000 250,000 200,000 486,106 155%
Interfund Transfers Out 1,000,000 2,000,000 1,000,000 1,000,000 220,000 1,000,000 1,000,000 1,000,000 1,000,000 (780,000) -78%
Total Expenditures 3,554,685 3,912,948 3,070,000 2,320,207 5,120,000 1,630,000 1,630,000 1,630,000 1,430,000 2,799,793 121%
Net Surplus / (Deficit)(1,609,236) (1,284,072) (286,431) 463,362 (817,693) 359,353 324,959 316,000 533,765
Beginning Cash Balance 5,233,148 3,632,884 2,349,376 2,812,738 1,995,045 2,354,398 2,679,357 2,995,357 Cash Reserves Target
Cash Adjustments 8,971 565 - - - - - -
Ending Cash Balance 3,632,884 2,349,376 2,812,738 1,995,045 2,354,398 2,679,357 2,995,357 3,529,122
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.
City of South Bend, Indiana 2023 Budget
Fund 257 - LOIT Special Distribution
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 144,097 - - - - - - - - - -
Interest Earnings 1,257 1,469 543 843 1,145 1,168 715 874 978 302 36%
Other Income - 1,500 - - - - - - - - -
Total Revenue 145,354 2,969 543 843 1,145 1,168 715 874 978 302 36%
Expenditures by Type
Services & Charges
Professional Services 17,856 3,762 - - 189,223 - - - - 189,223 100%
Total Services & Charges 17,856 3,762 - - 189,223 - - - - 189,223 100%
Capital 31,938 20,166 - - - - - - - - -
Total Expenditures 49,793 23,927 - - 189,223 - - - - 189,223 100%
Net Surplus / (Deficit)95,560 (20,958) 543 843 (188,078) 1,168 715 874 978
Beginning Cash Balance 170,735 266,588 245,630 246,473 58,395 59,563 60,278 61,152 Cash Reserves Target
Cash Adjustments 293 - - - - - - -
Ending Cash Balance 266,588 245,630 246,473 58,395 59,563 60,278 61,152 62,130
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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 once
all funds are spent.
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.
City of South Bend, Indiana 2023 Budget
Fund 265 - Local Road & Bridge Grant
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 1,102,365 791,072 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0%
Interest Earnings 7,642 4,832 1,049 2,427 46,651 47,584 29,121 35,611 39,864 44,224 1822%
Interfund Transfers In 1,522,365 1,000,000 1,000,000 1,000,000 220,000 1,000,000 1,000,000 1,000,000 1,000,000 (780,000) -78%
Total Revenue 2,632,372 1,795,904 2,001,049 2,002,427 1,266,651 2,047,584 2,029,121 2,035,611 2,039,864 (735,776) -37%
Expenditures by Type
Services & Charges
Repairs & Maintenance 1,691,081 2,482,521 2,000,000 594,751 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 405,249 68%
Total Services & Charges 1,691,081 2,482,521 2,000,000 594,751 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 405,249 68%
Capital - - - - - - - - - - -
Total Expenditures 1,691,081 2,482,521 2,000,000 594,751 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 405,249 68%
Net Surplus / (Deficit)941,291 (686,618) 1,049 1,407,676 266,651 47,584 29,121 35,611 39,864
Beginning Cash Balance 449,431 1,391,493 704,875 2,112,551 2,379,202 2,426,786 2,455,907 2,491,518 Cash Reserves Target
Cash Adjustments 770 - - - - - - -
Ending Cash Balance 1,391,493 704,875 2,112,551 2,379,202 2,426,786 2,455,907 2,491,518 2,531,382
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 (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.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 412 - Major Moves Construction
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 668 84,756 - - - - - - - - -
Interest Earnings 17,411 9,556 3,481 6,250 20,132 17,805 10,548 12,505 13,996 13,882 222%
Other Income 493,328 493,328 493,328 493,328 493,328 138,515 120,892 120,892 120,892 - 0%
Total Revenue 511,407 587,639 496,809 499,578 513,460 156,320 131,440 133,397 134,888 13,882 3%
Expenditures by Type
Supplies - - 350,000 - 350,000 - - - - 350,000 100%
Services & Charges
Professional Services 108,890 57,027 - 219,741 250,000 150,000 150,000 148,000 121,060 30,259 14%
Repairs & Maintenance 44,201 - 450,000 450,000 - - - - - (450,000) -100%
Total Services & Charges 153,090 57,027 450,000 669,741 250,000 150,000 150,000 148,000 121,060 (419,741) -63%
Capital 649,253 27,855 500,000 305,736 300,000 125,000 - - - (5,736) -2%
Interfund Transfers Out 522,365 - - - - - - - - - -
Total Expenditures 1,324,708 84,882 1,300,000 975,477 900,000 275,000 150,000 148,000 121,060 (75,477) -8%
Net Surplus / (Deficit)(813,301) 502,758 (803,191) (475,899) (386,540) (118,680) (18,560) (14,603) 13,828
Beginning Cash Balance 2,195,972 1,386,436 1,889,193 1,413,294 1,026,754 908,074 889,514 874,911 Cash Reserves Target
Cash Adjustments 3,765 - - - - - - -
Ending Cash Balance 1,386,436 1,889,193 1,413,294 1,026,754 908,074 889,514 874,911 888,739
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.
City of South Bend, Indiana 2023 Budget
Fund 455 - 2021 Infrastructure Bond Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings - 21,221 - 12,000 - - - - - (12,000) -100%
Interfund Transfers In - 8,601,026 - - - - - - - - -
Total Revenue - 8,622,248 - 12,000 - - - - - (12,000) -100%
Expenditures by Type
Services & Charges
Interfund Transfers Out - 1,000,000 - - - - - - - - -
Total Services & Charges - 1,000,000 - - - - - - - - -
Capital - 3,785,766 - 1,603,376 - - - - - (1,603,376) -100%
Total Expenditures - 4,785,766 - 1,603,376 - - - - - (1,603,376) -100%
Net Surplus / (Deficit)- 3,836,482 - (1,591,376) - - - - -
Beginning Cash Balance - - 3,836,482 2,245,106 2,245,106 2,245,106 2,245,106 2,245,106 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - 3,836,482 2,245,106 2,245,106 2,245,106 2,245,106 2,245,106 2,245,106
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).
City of South Bend, Indiana 2023 Budget
Fund 610 - Solid Waste Operations
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 5,656,106 6,092,214 6,398,200 6,398,200 7,472,103 7,639,604 7,944,120 7,944,120 7,944,120 1,073,903 17%
Interest Earnings 2,362 781 - 2,000 - - 1,588 5,433 10,436 (2,000) -100%
Other Income 98,540 49,951 45,000 64,374 45,000 45,000 45,000 45,000 45,000 (19,374) -30%
Interfund Transfers In 250,000 1,796,371 - 263,149 - - - - - (263,149) -100%
Total Revenue 6,007,008 7,939,316 6,443,200 6,727,723 7,517,103 7,684,604 7,990,708 7,994,553 7,999,556 789,380 12%
Expenditures by Type
Personnel
Salaries & Wages 1,151,775 1,116,262 1,294,255 1,324,255 1,360,314 1,378,114 1,402,411 1,427,185 1,452,459 36,059 3%
Fringe Benefits 491,924 450,803 625,177 595,177 646,901 692,747 728,963 752,776 776,693 51,724 9%
Total Personnel 1,643,699 1,567,066 1,919,432 1,919,432 2,007,215 2,070,861 2,131,374 2,179,961 2,229,152 87,783 5%
Supplies 328,387 314,035 448,120 458,120 541,233 552,059 563,101 574,364 585,851 83,113 18%
Services & Charges
Printing & Advertising 504 4,106 5,193 16,982 5,603 5,715 5,829 5,945 6,064 (11,379) -67%
Repairs & Maintenance 1,156,210 1,249,530 1,030,000 1,905,000 1,113,830 1,135,707 1,158,021 1,180,781 1,203,997 (791,170) -42%
Education & Training - 17,160 20,000 20,000 20,000 20,400 20,808 21,224 21,648 - 0%
Travel - - 9,900 9,900 9,900 10,098 10,300 10,506 10,716 - 0%
Other Services & Charges 1,163,619 1,126,780 1,206,884 1,244,021 1,231,197 1,255,821 1,280,938 1,306,556 1,332,686 (12,824) -1%
Debt Service Principal - 250,000 - - - - - - - - -
Total Services & Charges 2,320,333 2,647,575 2,271,977 3,195,904 2,380,530 2,427,741 2,475,896 2,525,012 2,575,111 (815,374) -26%
Operating Expenditures 4,292,419 4,528,676 4,639,529 5,573,456 4,928,978 5,050,661 5,170,371 5,279,337 5,390,114 (644,478) -12%
Bad Debt 35,467 24,584 62,273 62,273 62,273 62,273 62,273 62,273 62,273 - 0%
Interfund
Interfund Allocations 958,978 1,185,129 1,187,501 1,187,501 1,358,336 1,381,328 1,405,696 1,430,725 1,453,278 170,835 14%
Interfund Transfers Out 979,213 867,967 1,124,161 1,124,161 1,106,005 1,103,828 1,053,250 976,019 811,327 (18,156) -2%
Total Interfund 1,938,191 2,053,096 2,311,662 2,311,662 2,464,341 2,485,156 2,458,946 2,406,744 2,264,605 152,679 7%
Total Expenditures 6,266,076 6,606,356 7,013,464 7,947,391 7,455,592 7,598,090 7,691,590 7,748,354 7,716,992 (491,799) -6%
Net Surplus / (Deficit)(259,069) 1,332,960 (570,264) (1,219,668) 61,511 86,514 299,118 246,199 282,564
Beginning Cash Balance 449,145 87,032 906,471 (313,197) (251,686) (165,172) 133,946 380,145 Cash Reserves Target
Cash Adjustments (103,044) (513,522) - - - - - -
Ending Cash Balance 87,032 906,471 (313,197) (251,686) (165,172) 133,946 380,145 662,709
Cash Reserves Target 626,608 660,636 794,739 745,559 759,809 769,159 774,835 771,699
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.
City of South Bend, Indiana 2023 Budget
Fund 611 - Solid Waste Capital
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 946 34 - 550 - - - - - (550) -100%
Debt Proceeds 375,000 758,270 1,430,000 1,559,726 1,225,000 950,000 120,000 - - (334,726) -21%
Interfund Transfers In 979,213 867,967 1,124,161 1,124,161 1,106,005 1,103,828 1,053,250 976,019 811,327 (18,156) -2%
Total Revenue 1,355,159 1,626,271 2,554,161 2,684,437 2,331,005 2,053,828 1,173,250 976,019 811,327 (353,432) -13%
Expenditures by Type
Services & Charges
Debt Service Principal 927,626 843,122 1,061,327 1,061,836 1,031,721 1,027,398 994,901 938,570 793,116 (30,115) -3%
Debt Service Interest & Fees 51,027 37,977 62,834 62,325 74,284 76,430 58,349 37,449 18,211 11,959 19%
Total Services & Charges 978,653 881,100 1,124,161 1,124,161 1,106,005 1,103,828 1,053,250 976,019 811,327 (18,156) -2%
Capital 53,416 354,135 1,430,000 758,270 1,225,000 950,000 120,000 - - 466,730 62%
Total Expenditures 1,032,069 1,235,235 2,554,161 1,882,431 2,331,005 2,053,828 1,173,250 976,019 811,327 448,574 24%
Net Surplus / (Deficit)323,090 391,036 - 802,006 - - - - -
Beginning Cash Balance 64,925 388,126 779,163 1,581,169 1,581,169 1,581,169 1,581,169 1,581,169 Cash Reserves Target
Cash Adjustments 111 - - - - - - -
Ending Cash Balance 388,126 779,163 1,581,169 1,581,169 1,581,169 1,581,169 1,581,169 1,581,169
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.
City of South Bend, Indiana 2023 Budget
Fund 620 - Water Works Operations
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 19,530,007 19,423,624 20,020,371 20,020,371 20,819,225 20,863,225 20,863,225 20,863,225 20,863,225 798,854 4%
Interest Earnings 29,477 28,409 15,362 35,362 85,408 84,451 32,896 - - 50,046 142%
Other Income 30,256 23,582 20,000 105,912 18,825 18,825 18,825 18,825 18,825 (87,087) -82%
Interfund Allocation Reimb 1,788,327 1,856,424 1,414,701 1,414,701 1,633,074 1,665,250 1,698,063 1,731,524 1,765,649 218,373 15%
Interfund Transfers In 83,727 656,984 - 294,102 - - - - - (294,102) -100%
Total Revenue 21,461,793 21,989,022 21,470,434 21,870,448 22,556,532 22,631,751 22,613,009 22,613,574 22,647,699 686,084 3%
Expenditures by Type
Personnel
Salaries & Wages 3,387,258 3,192,897 3,894,196 3,810,196 4,191,488 4,233,870 4,310,208 4,388,041 4,467,408 381,292 10%
Fringe Benefits 1,442,985 1,353,254 1,764,581 1,698,581 1,862,665 1,987,769 2,089,703 2,157,445 2,225,500 164,084 10%
Total Personnel 4,830,243 4,546,151 5,658,777 5,508,777 6,054,153 6,221,639 6,399,911 6,545,486 6,692,908 545,376 10%
Supplies 1,266,625 1,039,704 1,531,847 1,885,605 2,023,759 2,064,234 2,105,521 2,147,632 2,190,585 138,154 7%
Services & Charges
Professional Services 850,848 749,968 656,560 1,137,393 1,003,555 906,027 923,847 942,024 960,566 (133,838) -12%
Printing & Advertising 2,209 2,029 10,359 9,702 7,033 7,174 7,317 7,464 7,613 (2,669) -28%
Utilities 752,924 774,893 825,700 872,925 894,234 912,119 930,361 948,967 967,947 21,309 2%
Repairs & Maintenance 388,841 465,164 446,700 462,224 483,486 493,155 503,017 513,078 523,341 21,262 5%
Education & Training 10,322 20,142 32,675 31,094 35,675 36,389 37,117 37,859 38,615 4,581 15%
Travel 2,754 - 18,750 8,750 23,250 23,715 24,189 24,673 25,166 14,500 166%
Other Services & Charges 2,998,135 2,896,198 3,079,422 3,464,812 3,437,075 2,805,711 2,426,183 2,691,368 2,525,780 (27,737) -1%
Debt Service Principal 401,882 296,671 201,048 201,048 - - - - - (201,048) -100%
Debt Service Interest & Fees 15,525 8,064 3,132 3,132 - - - - - (3,132) -100%
Total Services & Charges 5,423,441 5,213,129 5,274,346 6,191,080 5,884,308 5,184,289 4,852,031 5,165,434 5,049,028 (306,772) -5%
Operating Expenditures 11,520,310 10,798,983 12,464,970 13,585,461 13,962,220 13,470,162 13,357,464 13,858,551 13,932,522 376,759 3%
Bad Debt 99,420 51,503 100,000 100,000 100,000 100,000 100,000 100,000 100,000 - 0%
Interfund
Interfund Allocations 2,184,334 2,267,793 2,342,714 2,342,714 2,848,061 2,892,231 2,933,014 3,001,797 3,046,769 505,347 22%
PILOT 1,629,442 1,611,201 1,613,639 1,613,639 1,606,468 1,608,074 1,609,682 1,611,292 1,612,903 (7,171) 0%
Interfund Transfers Out 5,166,931 4,951,702 6,649,430 6,859,430 3,603,661 4,610,079 6,145,575 11,138,999 3,783,696 (3,255,769) -47%
Total Interfund 8,980,707 8,830,696 10,605,783 10,815,783 8,058,190 9,110,384 10,688,271 15,752,088 8,443,368 (2,757,593) -25%
Total Expenditures 20,600,437 19,681,182 23,170,753 24,501,244 22,120,410 22,680,546 24,145,735 29,710,639 22,475,890 (2,380,834) -10%
Net Surplus / (Deficit)861,356 2,307,840 (1,700,319) (2,630,796) 436,122 (48,795) (1,532,726) (7,097,065) 171,809
Beginning Cash Balance 4,204,418 4,840,727 6,550,457 3,919,661 4,355,783 4,306,987 2,774,262 (4,322,804) Cash Reserves Target
Cash Adjustments (225,047) (598,110) - - - - - -
Ending Cash Balance 4,840,727 6,550,457 3,919,661 4,355,783 4,306,987 2,774,262 (4,322,804) (4,150,994)
Cash Reserves Target 1,030,022 984,059 1,225,062 1,106,021 1,134,027 1,207,287 1,485,532 1,123,794
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.
City of South Bend, Indiana 2023 Budget
Fund 622 - Water Works Capital
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 236,907 171,959 210,000 210,000 210,000 210,000 210,000 210,000 210,000 - 0%
Interest Earnings 51,626 50,372 2,173 32,000 183,960 189,840 117,502 145,280 165,994 151,960 475%
Debt Proceeds - - - - 18,488,000 - - - - 18,488,000 100%
Other Income 9,568 11,040 - - - - - - - - -
Interfund Transfers In 3,862,000 3,373,000 3,987,000 3,971,704 850,000 1,854,000 3,390,000 8,381,000 - (3,121,704) -79%
Total Revenue 4,160,101 3,606,371 4,199,173 4,213,704 19,731,960 2,253,840 3,717,502 8,736,280 375,994 15,518,256 368%
Expenditures by Type
Services & Charges
Professional Services 31,704 22,740 100,000 42,253 1,000,000 - 150,000 - - 957,747 2267%
Total Services & Charges 31,704 22,740 100,000 42,253 1,000,000 - 150,000 - - 957,747 2267%
Capital 726,784 1,511,591 8,887,000 3,856,414 19,338,000 1,954,000 3,340,000 8,481,000 - 15,481,586 401%
Total Expenditures 758,488 1,534,331 8,987,000 3,898,667 20,338,000 1,954,000 3,490,000 8,481,000 - 16,439,333 422%
Net Surplus / (Deficit)3,401,613 2,072,040 (4,787,827) 315,037 (606,040) 299,840 227,502 255,280 375,994
Beginning Cash Balance 4,187,432 7,652,044 9,672,979 9,988,015 9,381,975 9,681,815 9,909,317 10,164,597 Cash Reserves Target
Cash Adjustments 62,999 (51,105) - - - - - -
Ending Cash Balance 7,652,044 9,672,979 9,988,015 9,381,975 9,681,815 9,909,317 10,164,597 10,540,591
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:
City of South Bend, Indiana 2023 Budget
Fund 624 - Water Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 11,222 7,493 - - - - - - - - -
Total Revenue 11,222 7,493 - - - - - - - - -
Expenditures by Type
Interfund Transfers Out 16,448 7,493 - - - - - - - - -
Total Expenditures 16,448 7,493 - - - - - - - - -
Net Surplus / (Deficit)(5,227) - - - - - - - -
Beginning Cash Balance 1,287,448 1,263,319 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 Cash Reserves Target
Cash Adjustments (18,903) 15,996 - - - - - -
Ending Cash Balance 1,263,319 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314
Cash Reserves Target 1,263,319 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314 1,279,314
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 625 - Water Works Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 8,907 2,818 - - - - - - - - -
Interfund Transfers In 1,218,000 1,508,702 2,662,430 2,662,430 2,753,661 2,756,079 2,755,575 2,757,999 3,783,696 91,231 3%
Total Revenue 1,226,907 1,511,520 2,662,430 2,662,430 2,753,661 2,756,079 2,755,575 2,757,999 3,783,696 91,231 3%
Expenditures by Type
Services & Charges
Debt Service Principal 1,058,099 1,093,877 1,939,273 1,939,273 1,663,800 1,729,639 1,796,516 1,869,473 2,372,241 (275,473) -14%
Debt Service Interest & Fees 443,037 417,148 723,157 723,157 1,089,861 1,026,440 959,059 888,526 1,411,455 366,704 51%
Total Services & Charges 1,501,136 1,511,025 2,662,430 2,662,430 2,753,661 2,756,079 2,755,575 2,757,999 3,783,696 91,231 3%
Interfund Transfers Out 10,069 2,818 - - - - - - - - -
Total Expenditures 1,511,205 1,513,843 2,662,430 2,662,430 2,753,661 2,756,079 2,755,575 2,757,999 3,783,696 91,231 3%
Net Surplus / (Deficit)(284,298) (2,323) - - - - - - -
Beginning Cash Balance 286,131 2,323 - - - - - - Cash Reserves Target
Cash Adjustments 491 - - - - - - -
Ending Cash Balance 2,323 - - - - - - -
Cash Reserves Target 1,511,205 1,513,843 2,662,430 2,753,661 2,756,079 2,755,575 2,757,999 3,783,696
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 626 - Water Works Bond Reserve
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 12,438 8,191 - 22 - - - - - (22) -100%
Total Revenue 12,438 8,191 - 22 - - - - - (22) -100%
Expenditures by Type
Interfund Transfers Out 20,000 8,188 - - - - - - - - -
Total Expenditures 20,000 8,188 - - - - - - - - -
Net Surplus / (Deficit)(7,562) 4 - 22 - - - - -
Beginning Cash Balance 1,427,971 1,422,800 1,422,804 1,422,826 1,422,826 1,422,826 1,422,826 1,422,826 Cash Reserves Target
Cash Adjustments 2,390 - - - - - - -
Ending Cash Balance 1,422,800 1,422,804 1,422,826 1,422,826 1,422,826 1,422,826 1,422,826 1,422,826
Cash Reserves Target 1,422,800 1,422,804 1,422,826 1,422,826 1,422,826 1,422,826 1,422,826 1,422,826
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 629 - Water Works Operations & Maintenance Reserve
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 25,426 17,168 - - - - - - - - -
Interfund Transfers In 16,931 - - 15,296 - - - - - (15,296) -100%
Total Revenue 42,357 17,168 - 15,296 - - - - - (15,296) -100%
Expenditures by Type
Interfund Transfers Out 37,210 17,168 - - - - - - - - -
Total Expenditures 37,210 17,168 - - - - - - - - -
Net Surplus / (Deficit)5,147 - - 15,296 - - - - -
Beginning Cash Balance 2,902,529 2,912,652 2,912,652 2,927,948 2,927,948 2,927,948 2,927,948 2,927,948 Cash Reserves Target
Cash Adjustments 4,976 - - - - - - -
Ending Cash Balance 2,912,652 2,912,652 2,927,948 2,927,948 2,927,948 2,927,948 2,927,948 2,927,948
Cash Reserves Target 2,572,765 2,455,404 2,940,890 3,086,742 3,012,347 3,000,627 3,095,892 3,115,989
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 640 - Sewer Repair Insurance
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 672,463 697,338 659,500 659,500 659,500 666,095 672,756 679,483 686,278 - 0%
Interest Earnings 18,620 12,053 16,020 16,020 31,596 29,020 15,817 16,985 16,405 15,576 97%
Other Income - - - - - - - - - - -
Interfund Transfers In - - - 48,167 - - - - - (48,167) -100%
Total Revenue 691,083 709,391 675,520 723,687 691,096 695,115 688,573 696,468 702,683 (32,591) -5%
Expenditures by Type
Personnel
Salaries & Wages 116,128 119,441 128,227 128,017 135,402 137,996 140,693 143,395 146,148 7,385 6%
Fringe Benefits 51,106 52,566 55,297 55,507 57,501 61,395 64,436 66,479 68,530 1,994 4%
Total Personnel 167,234 172,007 183,524 183,524 192,903 199,391 205,129 209,874 214,678 9,379 5%
Supplies 26,545 34,659 65,500 65,500 66,447 67,130 67,821 68,519 69,225 947 1%
Services & Charges
Printing & Advertising - - 350 350 200 200 200 200 200 (150) -43%
Repairs & Maintenance 507,227 422,857 401,000 637,550 451,050 451,103 451,158 451,216 451,277 (186,500) -29%
Other Services & Charges 6,875 - - - - - - - - - -
Total Services & Charges 514,102 422,857 401,350 637,900 451,250 451,303 451,358 451,416 451,477 (186,650) -29%
Operating Expenditures 707,880 629,522 650,374 886,924 710,600 717,824 724,308 729,809 735,380 (176,324) -20%
Bad Debt 3,705 1,891 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Other Interfund Allocations 84,511 91,901 96,195 96,195 100,506 102,197 103,917 105,667 107,447 4,311 4%
Total Expenditures 796,097 723,314 753,069 989,619 817,606 826,521 834,725 841,976 849,327 (172,013) -17%
Net Surplus / (Deficit)(105,014) (13,923) (77,549) (265,932) (126,510) (131,406) (146,152) (145,508) (146,644)
Beginning Cash Balance 2,173,605 2,052,857 2,003,861 1,737,929 1,611,419 1,480,013 1,333,861 1,188,353 Cash Reserves Target
Cash Adjustments (15,735) (35,074) - - - - - -
Ending Cash Balance 2,052,857 2,003,861 1,737,929 1,611,419 1,480,013 1,333,861 1,188,353 1,041,709
Cash Reserves Target 199,024 180,829 247,405 204,402 206,630 208,681 210,494 212,332
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.
City of South Bend, Indiana 2023 Budget
Fund 641 - Sewage Works Operations
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 36,969,565 38,772,010 38,398,950 38,398,950 39,919,300 41,513,222 43,170,351 43,172,351 43,173,351 1,520,350 4%
Interest Earnings 80,803 69,545 10,333 77,000 247,846 236,069 151,245 224,730 279,661 170,846 222%
Other Income 36,100 276,595 5,142 92,480 4,600 4,600 4,600 4,600 4,600 (87,880) -95%
Interfund Allocation Reimb 446,759 449,895 463,761 463,761 461,751 468,678 475,708 482,844 490,088 (2,010) 0%
Interfund Transfers In 77,322 1,697,758 - 414,387 - - - - - (414,387) -100%
Total Revenue 37,610,549 41,265,804 38,878,186 39,446,578 40,633,497 42,222,569 43,801,904 43,884,525 43,947,700 1,186,919 3%
Expenditures by Activity
Sewers 5,816,750 6,803,434 6,687,529 7,118,689 7,310,842 7,495,276 7,669,086 7,825,868 7,997,392 192,153 3%
Concrete Crew 416,511 466,063 556,545 570,890 590,284 606,465 621,144 633,829 646,772 19,394 3%
Wastewater 33,360,472 29,353,258 32,667,861 33,431,319 28,973,471 33,202,606 33,241,856 30,868,809 31,648,155 (4,457,848) -13%
Organic Resources 1,587,652 1,326,459 1,508,008 1,788,095 1,481,692 1,518,876 1,554,334 1,587,681 1,620,249 (306,403) -17%
Total Expenditures 41,181,385 37,949,214 41,419,943 42,908,992 38,356,289 42,823,223 43,086,420 40,916,187 41,912,568 (4,552,703) -11%
Expenditures by Type
Personnel
Salaries & Wages 4,716,820 4,777,198 5,469,187 5,390,387 5,835,891 5,923,751 6,027,500 6,135,040 6,243,743 445,504 8%
Fringe Benefits 1,973,822 1,956,552 2,367,307 2,336,107 2,488,025 2,654,123 2,787,302 2,876,257 2,965,432 151,918 7%
Total Personnel 6,690,642 6,733,749 7,836,494 7,726,494 8,323,916 8,577,874 8,814,802 9,011,297 9,209,175 597,422 8%
Supplies 1,666,866 1,569,805 2,038,904 2,581,419 2,774,710 2,836,986 2,897,772 2,965,149 3,039,620 193,291 7%
Services & Charges
Professional Services 849,692 399,309 210,000 695,641 214,980 216,280 217,606 218,958 220,337 (480,661) -69%
Printing & Advertising 849 1,623 6,749 6,749 6,857 6,885 6,914 6,943 6,973 108 2%
Utilities 1,101,420 1,160,652 1,322,556 1,397,556 1,437,613 1,466,086 1,495,127 1,524,749 1,554,965 40,057 3%
Repairs & Maintenance 1,455,801 1,677,510 2,115,850 1,970,263 2,191,867 2,251,512 2,313,188 2,376,979 2,442,972 221,604 11%
Education & Training 12,122 15,176 36,500 35,142 41,500 41,500 41,500 41,500 41,500 6,358 18%
Travel 6,202 356 38,000 39,500 45,500 45,500 45,500 45,500 45,500 6,000 15%
Other Services & Charges 2,439,052 3,157,093 2,079,655 2,694,383 2,702,709 2,736,536 2,771,039 2,806,232 2,842,130 8,326 0%
Debt Service Principal 514,260 294,414 188,483 188,483 - - - - - (188,483) -100%
Debt Service Interest & Fees 16,278 7,815 2,936 2,936 - - - - - (2,936) -100%
Total Services & Charges 6,395,675 6,713,948 6,000,729 7,030,653 6,641,026 6,764,299 6,890,874 7,020,861 7,154,377 (389,627) -6%
Operating Expenditures 14,753,183 15,017,502 15,876,127 17,338,566 17,739,652 18,179,159 18,603,448 18,997,307 19,403,172 401,086 2%
Capital - - - 26,610 - - - - - (26,610) -100%
Bad Debt 158,420 83,831 225,000 225,000 225,000 225,000 225,000 225,000 225,000 - 0%
Interfund
Interfund Allocations 5,645,332 6,312,945 6,081,041 6,081,041 6,129,164 6,233,480 6,350,384 6,459,294 6,564,990 48,123 1%
PILOT 4,592,349 4,543,120 4,465,686 4,465,686 4,489,126 4,493,615 4,498,109 4,502,607 4,507,110 23,440 1%
Interfund Transfers Out 16,032,102 11,991,816 14,772,089 14,772,089 9,773,347 13,691,969 13,409,479 10,731,979 11,212,296 (4,998,742) -34%
Total Interfund 26,269,783 22,847,881 25,318,816 25,318,816 20,391,637 24,419,064 24,257,972 21,693,880 22,284,396 (4,927,179) -19%
Total Expenditures 41,181,385 37,949,214 41,419,943 42,908,992 38,356,289 42,823,223 43,086,420 40,916,187 41,912,568 (4,552,703) -11%
Net Surplus / (Deficit)(3,570,836) 3,316,590 (2,541,757) (3,462,414) 2,277,208 (600,654) 715,484 2,968,338 2,035,132
Beginning Cash Balance 15,409,455 11,466,153 13,825,371 10,362,957 12,640,165 12,039,511 12,754,995 15,723,333 Cash Reserves Target
Cash Adjustments (372,465) (957,372) - - - - - -
Ending Cash Balance 11,466,153 13,825,371 10,362,957 12,640,165 12,039,511 12,754,995 15,723,333 17,758,465
Cash Reserves Target 2,059,069 1,897,461 2,145,450 1,917,814 2,141,161 2,154,321 2,045,809 2,095,628
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.
City of South Bend, Indiana 2023 Budget
Fund 642 - Sewage Works Capital
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 547,367 539,730 339,000 339,000 339,000 339,000 339,000 339,000 339,000 - 0%
Interest Earnings 137,764 87,851 1,399 42,500 218,017 209,157 126,072 151,831 167,391 175,517 413%
Debt Proceeds - - - - 31,100,000 - - - - 31,100,000 100%
Other Income 17,342 24,656 - - - - - - - - -
Interfund Transfers In 7,911,000 5,946,370 3,693,000 3,874,147 - 3,895,000 4,325,000 4,723,000 2,910,000 (3,874,147) -100%
Total Revenue 8,613,472 6,598,607 4,033,399 4,255,647 31,657,017 4,443,157 4,790,072 5,213,831 3,416,391 27,401,370 644%
Expenditures by Type
Services & Charges
Professional Services - - 2,400,000 1,418,752 1,500,000 500,000 500,000 500,000 500,000 81,248 6%
Total Services & Charges - - 2,400,000 1,418,752 1,500,000 500,000 500,000 500,000 500,000 81,248 6%
Capital 4,248,134 6,048,729 8,293,000 3,524,751 32,710,000 4,395,000 4,325,000 4,723,000 2,910,000 29,185,249 828%
Total Expenditures 4,248,134 6,048,729 10,693,000 4,943,503 34,210,000 4,895,000 4,825,000 5,223,000 3,410,000 29,266,497 592%
Net Surplus / (Deficit)4,365,338 549,878 (6,659,601) (687,856) (2,552,983) (451,843) (34,928) (9,169) 6,391
Beginning Cash Balance 9,417,064 13,821,218 14,359,708 13,671,852 11,118,869 10,667,026 10,632,098 10,622,929 Cash Reserves Target
Cash Adjustments 38,815 (11,388) - - - - - -
Ending Cash Balance 13,821,218 14,359,708 13,671,852 11,118,869 10,667,026 10,632,098 10,622,929 10,629,320
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:
City of South Bend, Indiana 2023 Budget
Fund 643 - Sewage Works Operations & Maintenance Reserve
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 48,416 32,719 - - - - - - - - -
Interfund Transfers In - - - - - - - - - - -
Total Revenue 48,416 32,719 - - - - - - - - -
Expenditures by Type
Interfund Transfers Out 71,004 32,719 - - - - - - - - -
Total Expenditures 71,004 32,719 - - - - - - - - -
Net Surplus / (Deficit)(22,588) - - - - - - - -
Beginning 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
Cash Adjustments 9,538 - - - - - - -
Ending Cash Balance 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801 5,550,801
Cash Reserves Target 4,192,386 4,327,098 4,690,422 4,764,776 4,856,180 4,947,146 5,031,707 5,117,735
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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 met the reserve requirement, any excess interest earned 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.
City of South Bend, Indiana 2023 Budget
Fund 649 - Sewage Sinking (Debt Service)
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 41,998 19,986 12,075 - - - - - - - -
Debt Proceeds 5,743,815 14,339,893 - - - - - - - - -
Interfund Transfers In 8,110,581 7,845,090 11,079,089 11,107,089 9,773,347 9,796,969 9,084,479 6,008,979 8,302,296 (1,333,742) -12%
Total Revenue 13,896,394 22,204,969 11,091,164 11,107,089 9,773,347 9,796,969 9,084,479 6,008,979 8,302,296 (1,333,742) -12%
Expenditures by Type
Services & Charges
Debt Service Principal 11,716,557 20,236,844 8,699,185 8,699,185 7,460,066 7,662,084 7,135,801 4,251,283 5,676,436 (1,239,119) -14%
Debt Service Interest & Fees 1,948,613 1,779,749 2,379,904 2,407,904 2,313,281 2,134,885 1,948,678 1,757,696 2,625,860 (94,623) -4%
Total Services & Charges 13,665,170 22,016,593 11,079,089 11,107,089 9,773,347 9,796,969 9,084,479 6,008,979 8,302,296 (1,333,742) -12%
Interfund Transfers Out - 1,509,210 - - - - - - - - -
Total Expenditures 13,665,170 23,525,803 11,079,089 11,107,089 9,773,347 9,796,969 9,084,479 6,008,979 8,302,296 (1,333,742) -12%
Net Surplus / (Deficit)231,224 (1,320,833) 12,075 - - - - - -
Beginning Cash Balance 1,087,745 1,320,833 - - - - - - Cash Reserves Target
Cash Adjustments 1,865 - - - - - - -
Ending Cash Balance 1,320,833 - - - - - - -
Cash Reserves Target 1,320,833 - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
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.
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)
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.
City of South Bend, Indiana 2023 Budget
Fund 653 - Sewage Debt Service Reserve
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 20,901 271 36,647 36,647 - - - - - (36,647) -100%
Interfund Transfers In - 1,509,210 - - - - - - - - -
Total Revenue 20,901 1,509,481 36,647 36,647 - - - - - (36,647) -100%
Expenditures by Type
Interfund Transfers Out 322,566 1,749,971 - - - - - - - - -
Total Expenditures 322,566 1,749,971 - - - - - - - - -
Net Surplus / (Deficit)(301,665) (240,490) 36,647 36,647 - - - - -
Beginning Cash Balance 4,291,915 3,990,250 3,749,760 3,786,407 3,786,407 3,786,407 3,786,407 3,786,407 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 3,990,250 3,749,760 3,786,407 3,786,407 3,786,407 3,786,407 3,786,407 3,786,407
Cash Reserves Target 3,990,250 3,749,760 3,786,407 3,786,407 3,786,407 3,786,407 3,786,407 3,786,407
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 654 - Sewage Works Customer Deposit
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 4,641 4,446 - - - - - - - - -
Total Revenue 4,641 4,446 - - - - - - - - -
Expenditures by Type
Interfund Transfers Out 6,318 4,446 - - - - - - - - -
Total Expenditures 6,318 4,446 - - - - - - - - -
Net Surplus / (Deficit)(1,677) - - - - - - - -
Beginning Cash Balance 413,157 649,073 903,840 903,840 903,840 903,840 903,840 903,840 Cash Reserves Target
Cash Adjustments 237,593 254,768 - - - - - -
Ending Cash Balance 649,073 903,840 903,840 903,840 903,840 903,840 903,840 903,840
Cash Reserves Target 649,073 903,840 903,840 903,840 903,840 903,840 903,840 903,840
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 655 - Project ReLeaf
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 446,136 466,321 451,610 451,610 451,610 456,126 460,687 465,294 469,947 - 0%
Interest Earnings 4,176 2,322 2,244 2,244 6,690 7,142 4,608 5,977 7,130 4,446 198%
Other Income - - - - - - - - - - -
Interfund Transfers In - - - 36,158 - - - - - (36,158) -100%
Total Revenue 450,312 468,643 453,854 490,012 458,300 463,268 465,295 471,271 477,077 (31,712) -6%
Expenditures by Type
Personnel
Salaries & Wages 56,338 40,726 83,136 83,135 83,136 83,136 83,136 83,136 83,136 1 0%
Fringe Benefits 4,376 3,115 6,360 6,361 6,360 6,360 6,360 6,360 6,360 (1) 0%
Total Personnel 60,714 43,841 89,496 89,496 89,496 89,496 89,496 89,496 89,496 - 0%
Supplies 4,764 3,980 7,250 7,250 7,250 7,250 7,250 7,250 7,250 - 0%
Services & Charges
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Operating Expenditures 65,478 47,821 96,746 96,746 96,746 96,746 96,746 96,746 96,746 - 0%
Bad Debt 2,634 1,793 6,500 6,500 6,500 6,500 6,500 6,500 6,500 - 0%
Interfund
Interfund Allocations 42,385 37,736 46,462 46,462 36,239 36,963 37,702 38,456 39,225 (10,223) -22%
Interfund Transfers Out 300,000 500,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 - 0%
Total Interfund 342,385 537,736 346,462 346,462 336,239 336,963 337,702 338,456 339,225 (10,223) -3%
Total Expenditures 410,497 587,350 449,708 449,708 439,485 440,209 440,948 441,702 442,471 (10,223) -2%
Net Surplus / (Deficit)39,815 (118,707) 4,146 40,304 18,815 23,059 24,347 29,569 34,606
Beginning Cash Balance 398,183 425,913 282,057 322,361 341,176 364,235 388,582 418,151 Cash Reserves Target
Cash Adjustments (12,085) (25,149) - - - - - -
Ending Cash Balance 425,913 282,057 322,361 341,176 364,235 388,582 418,151 452,757
Cash Reserves Target 102,624 146,838 112,427 109,871 110,052 110,237 110,426 110,618
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.
City of South Bend, Indiana 2023 Budget
Fund 667 - Storm Sewer Fund
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 1,037,898 1,064,337 1,147,200 1,147,200 1,147,200 1,348,000 1,548,700 1,548,700 1,548,700 - 0%
Intergov./ Grants - 68,000 - - - - - - - - -
Interest Earnings 4,831 7,492 4,172 6,000 22,597 29,528 24,368 49,354 76,828 16,597 277%
Interfund Transfers In - - - 73,642 - - - - - (73,642) -100%
Total Revenue 1,042,729 1,139,829 1,151,372 1,238,842 1,169,797 1,377,528 1,573,068 1,598,054 1,625,528 (69,045) -6%
Expenditures by Type
Services & Charges
Professional Services 11,085 74,572 200,000 190,074 300,000 200,000 200,000 200,000 200,000 109,926 58%
Total Services & Charges 11,085 74,572 200,000 190,074 300,000 200,000 200,000 200,000 200,000 109,926 58%
Capital 90,050 436,855 824,000 1,220,298 1,150,000 824,000 824,000 - - (70,298) -6%
Bad Debt 3,186 175 - - - - - - - - -
Total Expenditures 104,322 511,602 1,024,000 1,410,372 1,450,000 1,024,000 1,024,000 200,000 200,000 39,628 3%
Net Surplus / (Deficit)938,407 628,227 127,372 (171,530) (280,203) 353,528 549,068 1,398,054 1,425,528
Beginning Cash Balance 124,406 1,032,916 1,604,154 1,432,625 1,152,422 1,505,950 2,055,018 3,453,072 Cash Reserves Target
Cash Adjustments (29,898) (56,988) - - - - - -
Ending Cash Balance 1,032,916 1,604,154 1,432,625 1,152,422 1,505,950 2,055,018 3,453,072 4,878,600
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
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
PUBLIC SAFETY FUNDS
City of South Bend, Indiana 2023 Budget
Fund 216 - Police State Seizures
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 4,678 22,670 5,000 5,000 5,000 5,000 5,000 5,000 5,000 - 0%
Interest Earnings 1,895 993 896 896 2,364 2,512 1,597 2,026 2,348 1,468 164%
Other Income 18 - - - - - - - - - -
Interfund Transfers In - 7,636 - - - - - - - - -
Total Revenue 6,591 31,299 5,896 5,896 7,364 7,512 6,597 7,026 7,348 1,468 25%
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 71,043 22,500 22,500 - - - - - (22,500) -100%
Total Expenditures 31,753 71,043 44,500 44,500 22,000 - - - - (22,500) -51%
Net Surplus / (Deficit)(25,162) (39,744) (38,604) (38,604) (14,636) 7,512 6,597 7,026 7,348
Beginning Cash Balance 238,323 213,569 173,825 135,221 120,585 128,097 134,694 141,720 Cash Reserves Target
Cash Adjustments 409 - - - - - - -
Ending Cash Balance 213,569 173,825 135,221 120,585 128,097 134,694 141,720 149,068
Cash Reserves Target 7,938 17,761 11,125 5,500 - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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. In recent years, this fund has received little revenue. This fund also receives revenue from interest earned on the fund's cash balance.
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).
City of South Bend, Indiana 2023 Budget
Fund 218 - Police Curfew Violations
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Fines, Forfeitures, and Fees 768 - - - - - - - - - -
Interest Earnings 115 82 - 8 - - - - - (8) -100%
Total Revenue 883 82 - 8 - - - - - (8) -100%
Expenditures by Type
Services & Charges
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Interfund Transfers Out - - 18,799 18,799 - - - - - (18,799) -100%
Total Expenditures - - 18,799 18,799 - - - - - (18,799) -100%
Net Surplus / (Deficit)883 82 (18,799) (18,791) - - - - -
Beginning Cash Balance 12,894 13,799 13,880 - - - - - Cash Reserves Target
Cash Adjustments 22 - 4,911 - - - - -
Ending Cash Balance 13,799 13,880 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was established (ordinance 8135-90) to account for monies received from Juvenile Positive Assistance.
This fund received monies from Juvenile Positive Assistance and from the curfew ordinance violation fines.
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.
Past expenditures include Drug Abuse Resistance Education and Juvenile Aid Bureau.
City of South Bend, Indiana 2023 Budget
Fund 220 - Law Enforcement Continuing Education
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - 41,980 - 252,783 - - - - - (252,783) -100%
Charges for Services 148,550 115,024 115,000 115,000 115,000 115,000 115,000 115,000 115,000 - 0%
Fines, Forfeitures, and Fees 92,751 89,648 101,200 101,200 101,200 101,200 101,200 101,200 101,200 - 0%
Interest Earnings 3,849 2,229 4,889 3,005 9,730 8,144 3,915 3,497 2,717 6,725 224%
Donations 2,000 500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Other Income 11,555 2,970 - 1,884 - - - - - (1,884) -100%
Interfund Transfers In - 73,512 352,373 352,373 - - - - - (352,373) -100%
Total Revenue 258,705 325,862 574,462 827,245 226,930 225,344 221,115 220,697 219,917 (600,315) -73%
Expenditures by Type
Supplies 62,084 193,652 137,000 224,826 137,000 137,000 137,000 137,000 137,000 (87,826) -39%
Services & Charges
Professional Services 1,136 188 - 2,400 - - - - - (2,400) -100%
Education & Training 81,558 131,259 90,000 177,225 90,000 80,000 80,000 80,000 80,000 (87,225) -49%
Travel 20,646 28,840 51,500 49,214 51,500 30,000 30,000 30,000 30,000 2,286 5%
Other Services & Charges 31,421 69,045 59,250 55,166 59,250 59,250 59,250 59,250 45,000 4,084 7%
Total Services & Charges 134,762 229,333 200,750 284,005 200,750 169,250 169,250 169,250 155,000 (83,255) -29%
Capital - - - 30,807 40,000 - - - - 9,193 30%
Bad Debt 54 - - - - - - - - - -
Interfund Transfers Out - - - 19,000 - - - - - (19,000) -100%
Total Expenditures 196,900 422,985 337,750 558,638 377,750 306,250 306,250 306,250 292,000 (180,888) -32%
Net Surplus / (Deficit)61,806 (97,123) 236,712 268,607 (150,820) (80,906) (85,135) (85,553) (72,083)
Beginning Cash Balance 421,276 483,549 378,981 647,589 496,769 415,863 330,728 245,175 Cash Reserves Target
Cash Adjustments 467 (7,445) - - - - - -
Ending Cash Balance 483,549 378,981 647,589 496,769 415,863 330,728 245,175 173,092
Cash Reserves Target 49,225 105,746 139,659 94,438 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.
City of South Bend, Indiana 2023 Budget
Fund 249 - Local Income Tax - Public Safety
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Local Income Taxes 9,703,297 9,391,746 8,826,957 9,168,554 9,488,558 10,164,644 10,804,336 11,286,630 11,681,011 320,004 3%
Interest Earnings 33,595 25,015 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Total Revenue 9,736,892 9,416,761 8,836,957 9,178,554 9,498,558 10,174,644 10,814,336 11,296,630 11,691,011 320,004 3%
Expenditures by Department
Police Department 4,619,654 4,737,560 6,344,523 6,344,523 4,749,279 5,087,322 5,407,168 5,648,315 5,845,506 (1,595,244) -25%
Fire Department 4,330,886 4,880,453 6,344,524 6,344,524 4,749,279 5,087,322 5,407,168 5,648,315 5,845,506 (1,595,245) -25%
Total Expenditures 8,950,540 9,618,013 12,689,047 12,689,047 9,498,558 10,174,644 10,814,336 11,296,630 11,691,011 (3,190,489) -25%
Expenditures by Type
Personnel
Salaries & Wages 6,703,431 7,651,358 12,689,047 12,689,047 9,498,558 10,174,644 10,814,336 11,296,630 11,691,011 (3,190,489) -25%
Fringe Benefits 2,247,109 1,966,655 - - - - - - - - -
Total Personnel 8,950,540 9,618,013 12,689,047 12,689,047 9,498,558 10,174,644 10,814,336 11,296,630 11,691,011 (3,190,489) -25%
Total Expenditures 8,950,540 9,618,013 12,689,047 12,689,047 9,498,558 10,174,644 10,814,336 11,296,630 11,691,011 (3,190,489) -25%
Net Surplus / (Deficit)786,352 (201,253) (3,852,090) (3,510,493) - - - - -
Beginning Cash Balance 3,253,787 4,045,717 3,844,465 333,972 333,972 333,972 333,972 333,972 Cash Reserves Target
Cash Adjustments 5,578 - - - - - - -
Ending Cash Balance 4,045,717 3,844,465 333,972 333,972 333,972 333,972 333,972 333,972
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.
City of South Bend, Indiana 2023 Budget
Fund 278 - Police Take Home Vehicle
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 5,480 14,640 5,720 20,720 5,720 5,720 5,720 5,720 5,720 (15,000) -72%
Interest Earnings 5,998 4,038 5,434 5,434 12,608 11,975 6,797 7,670 7,878 7,174 132%
Total Revenue 11,478 18,678 11,154 26,154 18,328 17,695 12,517 13,390 13,598 (7,826) -30%
Expenditures by Type
Services & Charges
Other Services & Charges 8,690 270 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Total Services & Charges 8,690 270 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Interfund Transfers Out 49,087 - - - - - - - - - -
Total Expenditures 57,777 270 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Net Surplus / (Deficit)(46,299) 18,408 (38,846) (23,846) (31,672) (32,305) (37,483) (36,610) (36,402)
Beginning Cash Balance 725,194 681,823 698,546 674,700 643,028 610,723 573,240 536,630 Cash Reserves Target
Cash Adjustments 2,928 (1,685) - - - - - -
Ending Cash Balance 681,823 698,546 674,700 643,028 610,723 573,240 536,630 500,228
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:
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 280 - Police Block Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 36 24 - 2 - - - - - (2) -100%
Total Revenue 36 24 - 2 - - - - - (2) -100%
Expenditures by Type
Interfund Transfers Out - - 4,338 4,338 - - - - - (4,338) -100%
Total Expenditures - - 4,338 4,338 - - - - - (4,338) -100%
Net Surplus / (Deficit)36 24 (4,338) (4,336) - - - - -
Beginning Cash Balance 4,095 4,138 4,162 - - - - - Cash Reserves Target
Cash Adjustments 7 - 174 - - - - -
Ending Cash Balance 4,138 4,162 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 287 - Fire Department Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - - 75,000 - 75,000 75,000 75,000 75,000 75,000 75,000 100%
Charges for Services 2,514,908 1,905,360 1,837,850 1,892,852 2,021,345 2,061,772 2,103,007 2,145,067 2,187,968 128,493 7%
Fines, Forfeitures, and Fees - 300 - - - - - - - - -
Interest Earnings 9,151 8,474 9,023 9,023 85,830 79,318 42,856 46,717 39,907 76,807 851%
Debt Proceeds 1,660,000 210,000 2,310,000 2,355,000 1,430,000 2,410,000 455,000 1,410,000 2,655,000 (925,000) -39%
Other Income 8,244 1,334 - 19,998 - - - - - (19,998) -100%
Interfund Transfers In - - - - - - - - - - -
Total Revenue 4,192,303 2,125,468 4,231,873 4,276,873 3,612,175 4,626,090 2,675,863 3,676,784 4,957,875 (664,698) -16%
Expenditures by Type
Supplies - - - - - - - - - - -
Services & Charges
Debt Service Principal 343,971 662,651 1,132,508 1,132,950 1,069,747 1,379,650 1,495,136 1,452,267 1,849,173 (63,203) -6%
Debt Service Interest & Fees 31,114 36,120 82,708 82,266 75,324 113,218 95,105 97,851 126,056 (6,942) -8%
Total Services & Charges 375,085 698,771 1,215,216 1,215,216 1,145,071 1,492,868 1,590,241 1,550,118 1,975,229 (70,145) -6%
Capital 1,925,268 1,029,049 2,610,000 678,760 1,730,000 2,710,000 755,000 1,710,000 2,955,000 1,051,240 155%
Interfund Transfers Out 746,231 750,306 748,657 748,657 752,357 755,332 761,657 762,256 762,132 3,700 0%
Total Expenditures 3,046,584 2,478,126 4,573,873 2,642,633 3,627,428 4,958,200 3,106,898 4,022,374 5,692,361 984,795 37%
Net Surplus / (Deficit)1,145,719 (352,658) (342,000) 1,634,240 (15,253) (332,110) (431,035) (345,590) (734,486)
Beginning Cash Balance 1,962,214 3,111,296 2,758,339 4,392,579 4,377,326 4,045,216 3,614,181 3,268,591 Cash Reserves Target
Cash Adjustments 3,364 (300) - - - - - -
Ending Cash Balance 3,111,296 2,758,339 4,392,579 4,377,326 4,045,216 3,614,181 3,268,591 2,534,105
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).
City of South Bend, Indiana 2023 Budget
Fund 288 - Emergency Medical Services Operating
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Fines, Forfeitures, and Fees - - - - - - - - - - -
Interest Earnings 10,316 - - - - - - - - - -
Other Income 797 - - - - - - - - - -
Interfund Transfers In - - - - - - - - - - -
Total Revenue 11,113 - - - - - - - - - -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 1,468 - - - - - - - - - -
Services & Charges
Professional Services 1,292 - - - - - - - - - -
Utilities - - - - - - - - - - -
Repairs & Maintenance 42,719 - - - - - - - - - -
Education & Training 4,778 - - - - - - - - - -
Other Services & Charges 50,224 - - - - - - - - - -
Total Services & Charges 99,013 - - - - - - - - - -
Bad Debt 4,722 - - - - - - - - - -
Interfund
Interfund Allocations - - - - - - - - - - -
Interfund Transfers Out 1,716,684 607,079 - - - - - - - - -
Total Interfund 1,716,684 607,079 - - - - - - - - -
Total Expenditures 1,821,886 607,079 - - - - - - - - -
Net Surplus / (Deficit)(1,810,773) (607,079) - - - - - - -
Beginning Cash Balance 2,520,160 607,079 - - - - - - Cash Reserves Target
Cash Adjustments (102,309) - - - - - - -
Ending Cash Balance 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.
City of South Bend, Indiana 2023 Budget
Fund 289 - Haz-Mat
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services - - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Interest Earnings 243 165 256 256 567 579 354 433 485 311 121%
Other Income - - - - - - - - - - -
Total Revenue 243 165 10,256 10,256 10,567 10,579 10,354 10,433 10,485 311 3%
Expenditures by Type
Supplies - - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Services & Charges
Professional Services - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - - - - - - - - - -
Total Expenditures - - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0%
Net Surplus / (Deficit)243 165 256 256 567 579 354 433 485
Beginning Cash Balance 27,647 27,937 28,102 28,358 28,925 29,504 29,858 30,291 Cash Reserves Target
Cash Adjustments 47 - - - - - - -
Ending Cash Balance 27,937 28,102 28,358 28,925 29,504 29,858 30,291 30,776
Cash Reserves Target - - 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:
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.
By ordinance, the South Bend Fire Department charges businesses for hazardous materials response. This typically happens once or twice a year. Funding is entirely dependent on the number of billable
hazardous material responses in any given calendar year. This fund also receives revenue from interest earned on the fund's cash balance.
In recent years, this fund has been used to purchase supplies for the Haz-Mat response team. No major expenditures are planned.
City of South Bend, Indiana 2023 Budget
Fund 291 - Indiana River Rescue
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 54,600 94,550 90,000 90,000 90,000 98,000 105,000 105,000 105,000 - 0%
Interest Earnings 2,955 1,993 2,991 2,991 6,843 7,634 5,136 6,841 8,277 3,852 129%
Donations - - - - - - - - - - -
Other Income - 1,300 - - - - - - - - -
Total Revenue 57,555 97,843 92,991 92,991 96,843 105,634 110,136 111,841 113,277 3,852 4%
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 16,731 32,702 24,000 73,475 53,500 27,010 27,020 27,030 27,040 (19,975) -27%
Services & Charges
Professional Services - -
Printing & Advertising - - 1,300 1,300 1,300 1,300 1,300 1,300 1,300 - 0%
Repairs & Maintenance - 4,210 43,000 9,784 13,000 13,000 13,000 13,000 13,000 3,216 33%
Education & Training 425 13,608 9,000 22,200 9,000 9,000 9,000 9,000 9,000 (13,200) -59%
Travel 2,524 1,483 15,000 2,000 15,000 15,000 16,000 16,000 16,000 13,000 650%
Other Services & Charges - 1,133 - 600 - - - - - (600) -100%
Total Services & Charges 2,949 20,433 68,300 35,884 38,300 38,300 39,300 39,300 39,300 2,416 7%
Total Expenditures 19,679 53,135 92,300 109,359 91,800 65,310 66,320 66,330 66,340 (17,559) -16%
Net Surplus / (Deficit)37,876 44,708 691 (16,368) 5,043 40,324 43,816 45,511 46,937
Beginning Cash Balance 293,325 330,404 360,311 343,943 348,986 389,310 433,126 478,637 Cash Reserves Target
Cash Adjustments (797) (14,800) - - - - - -
Ending Cash Balance 330,404 360,311 343,943 348,986 389,310 433,126 478,637 525,574
Cash Reserves Target 4,920 13,284 27,340 22,950 16,328 16,580 16,583 16,585
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund is used to account for the revenue from tuition fees for students attending the Indiana River Rescue School (IRRS) and the expenditures of that revenue. There are typically 2-4 schools a
year, each a week in duration. The IRRS is administered by the South Bend Fire Department under the direction of the Special Operations Bureau. The majority of instructors are comprised of South
Bend Firefighters and Conservation Officers from the IDNR. The 5 day school includes extensive field training on the St. Joseph River and 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 has been the site of many U.S. Olympic trials and World Class kayak events. It allows for realistic but controlled
training in river rescue, what is now formally known as the premier training ground for "Swiftwater rescue." Class lectures will provide a background in theory and concepts that enables students to go
directly to the water. Students become familiar with such equipment as inflatable boats, outboards, rescue ropes, rope rescue systems & necessary personal gear. Many of the teaching sites have actual
accident histories.
This fund collects tuition fees for students attending the Indiana River Rescue School. This fund also receives revenue from interest earned on the fund's cash balance.
Expenditures are for the maintenance and repair of rescue equipment and the wages for the instructors. No major expenditures are planned.
City of South Bend, Indiana 2023 Budget
Fund 292 - Police Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Expenditures by Type
Interfund Transfers Out - - 26,716 26,716 - - - - - (26,716) -100%
Total Expenditures - - 26,716 26,716 - - - - - (26,716) -100%
Net Surplus / (Deficit)- - (26,716) (26,716) - - - - -
Beginning Cash Balance 26,716 26,716 26,716 - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 26,716 26,716 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 294 - Regional Police Academy
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 9,350 19,625 - - - - - - - - -
Interest Earnings 1,106 819 - 83 - - - - - (83) -100%
Other Income - - - - - - - - - - -
Total Revenue 10,456 20,444 - 83 - - - - - (83) -100%
Expenditures by Type
Supplies 214 - - - - - - - - - -
Services & Charges
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges 2,943 100 - - - - - - - - -
Total Services & Charges 2,943 100 - - - - - - - - -
Interfund Transfers Out - - 175,000 175,000 - - - - - (175,000) -100%
Total Expenditures 3,157 100 175,000 175,000 - - - - - (175,000) -100%
Net Surplus / (Deficit)7,299 20,344 (175,000) (174,917) - - - - -
Beginning Cash Balance 118,481 125,984 146,328 - - - - - Cash Reserves Target
Cash Adjustments 203 - 28,589 - - - - -
Ending Cash Balance 125,984 146,328 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
This fund was established (ordinance 7104-82) to account for revenues and expenditures related to the advancement of present and future police officers and funds the cost of course material and
instructors at the South Bend Police Academy.
This fund received revenue from the enforcement courses offered to other police departments who pay a fee to attend the training.
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.
City of South Bend, Indiana 2023 Budget
Fund 295 - COPS MORE Grant
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 180,998 103,213 - - - - - - - - -
Fines, Forfeitures, and Fees 6,919 7,312 - - - - - - - - -
Interest Earnings 594 432 - 30 - - - - - (30) -100%
Donations - - - - - - - - - - -
Other Income 260 120 - - - - - - - - -
Total Revenue 188,771 111,077 - 30 - - - - - (30) -100%
Expenditures by Type
Supplies 86,905 16,331 - - - - - - - - -
Services & Charges
Education & Training - - - - - - - - - - -
Other Services & Charges 12,317 6,214 - - - - - - - - -
Total Services & Charges 12,317 6,214 - - - - - - - - -
Capital 185,805 116,658 - 20,808 - - - - - (20,808) -100%
Interfund Transfers Out - - 125,000 125,000 - - - - - (125,000) -100%
Total Expenditures 285,026 139,203 125,000 145,808 - - - - - (145,808) -100%
Net Surplus / (Deficit)(96,255) (28,126) (125,000) (145,778) - - - - -
Beginning Cash Balance 169,439 73,474 45,349 - - - - - Cash Reserves Target
Cash Adjustments 290 - 100,429 - - - - -
Ending Cash Balance 73,474 45,349 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
In recent years, this fund has been used to pay for a youth boxing program. The South Bend Police Athletic League (PAL) relaunched in 2006 with the founding of the South Bend Police Boxing Club.
This free program matches cops and youth ages 10-18 in a sports mentoring environment. The objective of the Boxing Club is to encourage young people to value peaceful and positive ways to resolve
differences and frustrations. It’s a way for youth to "put down" violence and death—and "put on" the boxing gloves for a better life. The PAL program was expanded in 2020, with more funding
budgeted in the Police Department's budget in the General Fund (#101). In 2022, the PAL program is entirely budgeted in Fund #101.
City of South Bend, Indiana 2023 Budget
Fund 299 - Police Federal Drug Enforcement
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues - 57,919 25,000 70,027 25,000 25,000 25,000 25,000 25,000 (45,027) -64%
Interest Earnings 723 192 697 697 1,809 2,225 1,602 2,249 2,838 1,112 160%
Interfund Transfers In - - - 19,000 - - - - - (19,000) -100%
Total Revenue 723 58,110 25,697 89,724 26,809 27,225 26,602 27,249 27,838 (62,915) -70%
Expenditures by Type
Supplies - - 6,000 46,000 6,000 6,000 5,000 5,000 5,000 (40,000) -87%
Capital 31,000 - 22,500 22,500 - - - - - (22,500) -100%
Interfund Transfers Out - 81,148 - - - - - - - - -
Total Expenditures 31,000 81,148 28,500 68,500 6,000 6,000 5,000 5,000 5,000 (62,500) -91%
Net Surplus / (Deficit)(30,277) (23,037) (2,803) 21,224 20,809 21,225 21,602 22,249 22,838
Beginning Cash Balance 113,552 83,275 60,237 81,461 102,270 123,495 145,097 167,346 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 83,275 60,237 81,461 102,270 123,495 145,097 167,346 190,184
Cash Reserves Target 7,750 20,287 17,125 1,500 1,500 1,250 1,250 1,250
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
25% of Annual expenditures
This fund was established to receive the Police Department's share of money acquired in Federal drug enforcement activity. Expenditures are to be used to fund drug enforcement and training.
This fund'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.
City of South Bend, Indiana 2023 Budget
Fund 350 - 2018 Fire Station #9 Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interfund Transfers In 341,231 345,306 344,157 344,157 342,857 341,332 344,657 342,756 340,632 (1,300) 0%
Total Revenue 341,231 345,306 344,157 344,157 342,857 341,332 344,657 342,756 340,632 (1,300) 0%
Expenditures by Type
Debt Service Principal 195,000 205,000 210,000 210,000 215,000 220,000 230,000 235,000 240,000 5,000 2%
Debt Service Interest & Fees 146,231 140,306 134,157 134,157 127,857 121,332 114,657 107,756 100,632 (6,300) -5%
Total Expenditures 341,231 345,306 344,157 344,157 342,857 341,332 344,657 342,756 340,632 (1,300) 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:
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.
City of South Bend, Indiana 2023 Budget
Fund 451 - 2018 Fire Station #9 Bond Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 2,981 1,857 - 1,250 - - - - - (1,250) -100%
Total Revenue 2,981 1,857 - 1,250 - - - - - (1,250) -100%
Expenditures by Type
Capital 89,311 - - - - - - - - - -
Total Expenditures 89,311 - - - - - - - - - -
Net Surplus / (Deficit)(86,330) 1,857 - 1,250 - - - - -
Beginning Cash Balance 399,877 314,233 316,090 317,340 317,340 317,340 317,340 317,340 Cash Reserves Target
Cash Adjustments 686 - - - - - - -
Ending Cash Balance 314,233 316,090 317,340 317,340 317,340 317,340 317,340 317,340
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 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).
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.
City of South Bend, Indiana 2023 Budget
Fund 701 - Fire Pension
Fund Type Pension Trust Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 4,323,533 4,101,279 4,521,259 4,061,778 4,700,000 4,600,000 4,600,000 4,700,000 4,600,000 638,222 16%
Interest Earnings 2,205 1,809 11 311 9 - - - - (302) -97%
Other Income - - - 3,922 - - - - - (3,922) -100%
Total Revenue 4,325,739 4,103,087 4,521,270 4,066,011 4,700,009 4,600,000 4,600,000 4,700,000 4,600,000 633,998 16%
Expenditures by Type
Personnel
Salaries & Wages 4,205,078 4,131,672 4,576,038 4,576,038 4,585,990 4,597,990 4,597,990 4,723,990 4,585,990 9,952 0%
Total Personnel 4,205,078 4,131,672 4,576,038 4,576,038 4,585,990 4,597,990 4,597,990 4,723,990 4,585,990 9,952 0%
Supplies - - 100 100 100 100 100 100 100 - 0%
Services & Charges
Professional Services 3,500 3,500 6,000 14,000 6,000 6,000 6,000 6,000 6,000 (8,000) -57%
Travel - - 350 350 350 350 350 350 350 - 0%
Other Services & Charges 679 1,296 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 4,179 4,796 7,750 15,750 7,750 7,750 7,750 7,750 7,750 (8,000) -51%
Total Expenditures 4,209,256 4,136,468 4,583,888 4,591,888 4,593,840 4,605,840 4,605,840 4,731,840 4,593,840 1,952 0%
Net Surplus / (Deficit)116,482 (33,381) (62,618) (525,877) 106,169 (5,840) (5,840) (31,840) 6,160
Beginning Cash Balance 336,501 453,561 420,180 (105,697) 472 (5,368) (11,208) (43,048) Cash Reserves Target
Cash Adjustments 577 - - - - - - -
Ending Cash Balance 453,561 420,180 (105,697) 472 (5,368) (11,208) (43,048) (36,888)
Cash Reserves Target 420,926 413,647 459,189 459,384 460,584 460,584 473,184 459,384
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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).
City of South Bend, Indiana 2023 Budget
Fund 702 - Police Pension
Fund Type Pension Trust Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 6,048,813 5,950,693 6,057,740 6,015,102 5,900,000 6,000,000 5,700,000 5,525,000 5,325,000 (115,102) -2%
Interest Earnings 3,126 2,305 4,310 4,310 7,254 9,712 5,861 7,103 7,518 2,944 68%
Other Income 6,284 4,119 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 0%
Total Revenue 6,058,223 5,957,118 6,064,050 6,021,412 5,909,254 6,011,712 5,707,861 5,534,103 5,334,518 (112,158) -2%
Expenditures by Type
Personnel
Salaries & Wages 6,186,554 5,958,435 6,049,340 6,049,340 6,055,484 5,877,956 5,700,477 5,523,049 5,345,672 6,144 0%
Total Personnel 6,186,554 5,958,435 6,049,340 6,049,340 6,055,484 5,877,956 5,700,477 5,523,049 5,345,672 6,144 0%
Supplies - - - - - - - - - - -
Services & Charges
Professional Services 3,500 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 945 829 1,400 1,400 1,400 1,400 1,400 1,400 1,400 - 0%
Total Services & Charges 4,445 4,329 8,400 8,400 8,400 8,400 8,400 8,400 8,400 - 0%
Total Expenditures 6,190,998 5,962,764 6,057,740 6,057,740 6,063,884 5,886,356 5,708,877 5,531,449 5,354,072 6,144 0%
Net Surplus / (Deficit)(132,776) (5,646) 6,310 (36,328) (154,630) 125,356 (1,016) 2,654 (19,554)
Beginning Cash Balance 698,148 566,569 560,923 524,595 369,965 495,321 494,305 496,959 Cash Reserves Target
Cash Adjustments 1,197 - - - - - - -
Ending Cash Balance 566,569 560,923 524,595 369,965 495,321 494,305 496,959 477,405
Cash Reserves Target 619,100 596,276 605,774 606,388 588,636 570,888 553,145 535,407
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
"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.
City of South Bend, Indiana 2023 Budget
Fund 705 - Police K-9 Unit
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 21 14 - 1 - - - - - (1) -100%
Total Revenue 21 14 - 1 - - - - - (1) -100%
Expenditures by Type
Interfund Transfers Out - - 2,520 2,520 - - - - - (2,520) -100%
Total Expenditures - - 2,520 2,520 - - - - - (2,520) -100%
Net Surplus / (Deficit)21 14 (2,520) (2,519) - - - - -
Beginning Cash Balance 2,395 2,420 2,435 - - - - - Cash Reserves Target
Cash Adjustments 4 - 84 - - - - -
Ending Cash Balance 2,420 2,435 - - - - - -
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.
VENUES, PARKS & ARTS FUNDS
City of South Bend, Indiana 2023 Budget
Fund 201 - Parks & Recreation
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 9,566,845 10,271,000 10,580,413 10,580,413 11,426,846 11,655,383 11,888,491 12,126,261 12,368,786 846,433 8%
Intergov./ Shared Revenues 904,581 911,437 953,848 953,848 900,762 917,072 933,691 950,625 967,880 (53,086) -6%
Intergov./ Grants 648,098 200,000 - - - - - - - - -
Charges for Services 2,760,462 2,922,965 3,196,581 3,108,794 2,856,696 2,946,787 3,004,182 3,062,725 3,122,440 (252,098) -8%
Licenses & Permits - 253 - 250 - - - - - (250) -100%
Fines, Forfeitures, and Fees - 12 - - - - - - - - -
Interest Earnings 7,167 20,758 50,000 15,000 15,000 33,623 - - - - 0%
Debt Proceeds - - 269,000 1,290,000 436,000 - - - - (854,000) -66%
Donations 1,061,421 912,899 1,000,000 1,061,000 5,184,000 753,780 768,856 784,233 799,918 4,123,000 389%
Other Income 127,858 132,135 314,941 377,287 78,820 78,850 78,880 87,445 87,476 (298,467) -79%
Interfund Transfers In 800,000 1,232,541 119,221 119,221 5,864,725 - - - - 5,745,504 4819%
Total Revenue 15,876,432 16,604,000 16,484,004 17,505,813 26,762,849 16,385,495 16,674,100 17,011,289 17,346,500 9,257,036 53%
Expenditures by Division
Park Administration 1,494,624 1,524,318 1,132,939 1,132,153 1,016,719 1,039,329 1,065,408 1,085,945 1,105,922 (115,434) -10%
Park Maintenance 6,962,316 6,987,490 7,542,027 8,203,816 8,578,824 8,891,831 9,198,150 9,499,931 9,667,793 375,008 5%
Golf Courses 1,501,398 1,700,799 1,831,495 2,120,416 2,657,014 2,243,668 2,307,777 2,375,542 2,438,620 536,598 25%
Recreational Experiences 2,773,309 2,683,314 2,444,112 2,529,591 2,873,327 2,808,100 2,821,051 2,867,237 2,931,052 343,737 14%
Community Programming - - 1,604,980 1,615,085 1,742,800 1,807,719 1,857,586 1,910,206 1,953,541 127,715 8%
Community Initiatives - - - - 1,440,820 1,457,446 1,473,881 1,489,085 1,502,977 1,440,820 100%
Development & Promotions 882,516 911,174 921,648 1,141,125 1,245,671 1,292,711 1,339,705 1,385,343 1,432,702 104,546 9%
Park Projects & Capital 1,041,871 460,817 300,000 635,359 6,600,000 100,000 100,000 100,000 - 5,964,641 939%
Potawatomi Zoo 700,000 701,965 701,803 701,803 602,174 402,179 352,184 352,189 302,194 (99,629) -14%
Park Debt 4,400 4,400 5,000 5,000 5,500 5,500 5,500 5,500 5,500 500 10%
Total Expenditures 15,360,434 14,974,277 16,484,004 18,084,348 26,762,849 20,048,483 20,521,242 21,070,978 21,340,301 8,678,502 48%
Expenditures by Type
Personnel
Salaries & Wages 6,015,996 5,799,795 6,516,670 6,676,725 7,549,698 7,656,743 7,765,960 7,877,353 7,990,971 872,973 13%
Fringe Benefits 2,133,462 2,037,827 2,319,980 2,319,898 2,655,871 2,840,751 2,983,509 3,078,197 3,173,319 335,973 14%
Total Personnel 8,149,458 7,837,623 8,836,650 8,996,623 10,205,569 10,497,494 10,749,469 10,955,550 11,164,290 1,208,946 13%
Supplies 1,173,909 1,372,042 1,514,568 1,747,182 1,928,448 2,031,119 2,129,238 2,232,779 2,341,493 181,266 10%
Services & Charges
Professional Services 192,616 114,458 324,780 226,958 418,501 426,877 434,523 442,548 450,976 191,543 84%
Printing & Advertising 102,375 155,635 258,800 475,448 704,813 735,077 766,854 800,215 835,245 229,365 48%
Utilities 790,831 930,114 781,304 966,936 1,148,290 1,205,704 1,265,991 1,329,291 1,395,755 181,354 19%
Repairs & Maintenance 515,084 636,277 584,034 650,123 993,322 1,042,307 1,093,741 1,147,747 1,204,455 343,199 53%
Education & Training 11,167 15,827 25,425 25,730 42,407 41,113 42,378 43,706 45,102 16,677 65%
Travel 3,355 5,123 33,400 28,414 32,638 33,472 34,347 35,262 36,220 4,224 15%
Grants & Subsidies 715,000 715,000 715,000 715,449 1,060,000 840,000 790,000 790,000 740,000 344,551 48%
Other Services & Charges 685,769 565,456 684,573 958,409 654,642 687,729 719,679 753,226 788,447 (303,767) -32%
Debt Service Principal 504,636 452,898 291,946 391,312 548,925 414,931 368,496 353,929 226,216 157,613 40%
Debt Service Interest & Fees 47,338 31,020 34,076 24,710 51,969 35,420 26,280 17,302 8,803 27,259 110%
Total Services & Charges 3,568,171 3,621,808 3,733,338 4,463,488 5,655,507 5,462,630 5,542,289 5,713,226 5,731,219 1,192,019 27%
Operating Expenditures 12,891,538 12,831,473 14,084,556 15,207,294 17,789,524 17,991,243 18,420,996 18,901,555 19,237,002 2,582,231 17%
Capital 1,030,272 474,790 569,000 1,046,606 7,036,000 100,000 100,000 100,000 - 5,989,394 572%
Bad Debt 5,606 - - - - - - - - - -
Interfund
Interfund Allocations 1,421,220 1,668,015 1,830,448 1,830,448 1,937,325 1,957,240 2,000,246 2,069,423 2,103,299 106,877 6%
Interfund Transfers Out 11,799 - - - - - - - - - -
Total Interfund 1,433,019 1,668,015 1,830,448 1,830,448 1,937,325 1,957,240 2,000,246 2,069,423 2,103,299 106,877 6%
Total Expenditures 15,360,434 14,974,277 16,484,004 18,084,348 26,762,849 20,048,483 20,521,242 21,070,978 21,340,301 8,678,502 48%
Net Surplus / (Deficit)515,998 1,629,723 - (578,535) - (3,662,988) (3,847,142) (4,059,689) (3,993,801)
Beginning Cash Balance 3,649,543 4,156,004 5,865,858 5,287,323 5,287,323 1,624,335 (2,222,807) (6,282,496) Cash Reserves Target
Cash Adjustments (9,538) 80,130 - - - - - -
Ending Cash Balance 4,156,004 5,865,858 5,287,323 5,287,323 1,624,335 (2,222,807) (6,282,496) (10,276,297)
Cash Reserves Target 3,840,108 3,743,569 4,521,087 6,690,712 5,012,121 5,130,311 5,267,745 5,335,075
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.
City of South Bend, Indiana 2023 Budget
Fund 273 - Morris PAC / Palais Royale Marketing
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 3,535 4,983 - - - - - - - - -
Interest Earnings 648 453 - 43 - - - - - (43) -100%
Donations - 500 - - - - - - - - -
Total Revenue 4,183 5,936 - 43 - - - - - (43) -100%
Expenditures by Type
Services & Charges
Printing & Advertising 832 7,648 - - - - - - - - -
Total Services & Charges 832 7,648 - - - - - - - - -
Interfund Transfers Out - - 100,000 100,000 - - - - - (100,000) -100%
Total Expenditures 832 7,648 100,000 100,000 - - - - - (100,000) -100%
Net Surplus / (Deficit)3,351 (1,712) (100,000) (99,957) - - - - -
Beginning Cash Balance 73,045 76,521 74,809 - - - - - Cash Reserves Target
Cash Adjustments 125 - 25,148 - - - - -
Ending Cash Balance 76,521 74,809 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 274 - Morris PAC Self-Promotion
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 37,554 37,223 - - - - - - - - -
Interest Earnings 1,818 1,355 - 150 - - - - - (150) -100%
Total Revenue 39,372 38,578 - 150 - - - - - (150) -100%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising 1,100 - - - - - - - - - -
Total Services & Charges 1,100 - - - - - - - - - -
Interfund Transfers Out - - 410,000 410,000 - - - - - (410,000) -100%
Total Expenditures 1,100 - 410,000 410,000 - - - - - (410,000) -100%
Net Surplus / (Deficit)38,272 38,578 (410,000) (409,850) - - - - -
Beginning Cash Balance 186,839 225,432 264,010 - - - - - Cash Reserves Target
Cash Adjustments 320 - 145,840 - - - - -
Ending Cash Balance 225,432 264,010 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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 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.
City of South Bend, Indiana 2023 Budget
Fund 312 - 2017 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 1,087,915 1,116,956 1,100,842 1,100,842 1,100,842 1,119,556 1,138,588 1,157,944 1,177,629 - 0%
Intergov./ Shared Revenues 63,774 68,319 48,786 48,786 67,677 68,806 69,956 71,126 72,317 18,891 39%
Interest Earnings (244) 500 1,176 1,176 3,099 3,368 2,389 3,729 5,295 1,923 164%
Total Revenue 1,151,444 1,185,775 1,150,804 1,150,804 1,171,618 1,191,730 1,210,933 1,232,799 1,255,241 20,814 2%
Expenditures by Type
Debt Service Principal 785,000 825,000 830,000 830,000 865,000 890,000 920,000 940,000 975,000 35,000 4%
Debt Service Interest & Fees 387,965 364,190 339,368 339,368 314,167 287,992 261,217 233,392 204,892 (25,201) -7%
Total Expenditures 1,172,965 1,189,190 1,169,368 1,169,368 1,179,167 1,177,992 1,181,217 1,173,392 1,179,892 9,799 1%
Net Surplus / (Deficit)(21,521) (3,415) (18,564) (18,564) (7,549) 13,738 29,716 59,407 75,349
Beginning Cash Balance 208,740 187,578 184,163 165,599 158,050 171,788 201,504 260,911 Cash Reserves Target
Cash Adjustments 358 - - - - - - -
Ending Cash Balance 187,578 184,163 165,599 158,050 171,788 201,504 260,911 336,260
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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).
City of South Bend, Indiana 2023 Budget
Fund 401 - Coveleski Stadium Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services - - 25,000 25,000 25,000 25,000 25,000 25,000 25,000 - 0%
Interest Earnings 144 58 109 109 14 14 9 10 12 (95) -87%
Total Revenue 144 58 25,109 25,109 25,014 25,014 25,009 25,010 25,012 (95) 0%
Expenditures by Type
Services & Charges
Repairs & Maintenance 15,099 10,183 25,000 25,241 25,000 25,000 25,000 25,000 25,000 (241) -1%
Total Services & Charges 15,099 10,183 25,000 25,241 25,000 25,000 25,000 25,000 25,000 (241) -1%
Capital - - - - - - - - - - -
Total Expenditures 15,099 10,183 25,000 25,241 25,000 25,000 25,000 25,000 25,000 (241) -1%
Net Surplus / (Deficit)(14,955) (10,125) 109 (132) 14 14 9 10 12
Beginning Cash Balance 25,850 11,685 814 682 696 710 719 729 Cash Reserves Target
Cash Adjustments 790 (746) - - - - - -
Ending Cash Balance 11,685 814 682 696 710 719 729 741
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 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.
Revenues are in the form of compensation received by the City based on stadium attendance.
Planned expenditures are for painting, landscaping, and mechanical upgrades.
City of South Bend, Indiana 2023 Budget
Fund 413 - Professional Sports Convention Development Area
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues - 775,414 1,500,000 1,500,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 500,000 33%
Interest Earnings - 218 - 3,000 - - - - - (3,000) -100%
Total Revenue - 775,632 1,500,000 1,503,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 497,000 33%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - 1,500,000 1,129,189 - - - - - (1,129,189) -100%
Total Expenditures - - 1,500,000 1,129,189 - - - - - (1,129,189) -100%
Net Surplus / (Deficit)- 775,632 - 373,811 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Beginning Cash Balance - - 775,632 1,149,442 3,149,442 5,149,442 7,149,442 9,149,442 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - 775,632 1,149,442 3,149,442 5,149,442 7,149,442 9,149,442 11,149,442
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.
City of South Bend, Indiana 2023 Budget
Fund 416 - Morris Performing Arts Center Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues - - 500,000 - - - - - - - -
Charges for Services 37,554 37,223 85,000 - - - - - - - -
Interest Earnings 3,981 1,057 6,811 6,811 21,452 21,881 13,391 16,375 18,331 14,641 215%
Debt Proceeds - - - 6,501,890 - - - - - (6,501,890) -100%
Interfund Transfers In 175,579 1,800,000 - - - - - - - - -
Total Revenue 217,114 1,838,280 591,811 6,508,701 21,452 21,881 13,391 16,375 18,331 (6,487,249) -100%
Expenditures by Type
Supplies - 14,811 25,000 25,000 - - - - - (25,000) -100%
Services & Charges
Professional Services - - - 34,910 - - - - - (34,910) -100%
Printing & Advertising - 90 - - - - - - - - -
Repairs & Maintenance 90,471 - 25,000 25,000 - - - - - (25,000) -100%
Debt Service Interest & Fees - - - 359,274 - - - - - (359,274) -100%
Total Services & Charges 90,471 90 25,000 419,184 - - - - - (419,184) -100%
Capital 346,394 113,550 - 6,904,834 - - - - - (6,904,834) -100%
Total Expenditures 436,865 128,451 50,000 7,349,017 - - - - - (7,349,017) -100%
Net Surplus / (Deficit)(219,751) 1,709,829 541,811 (840,317) 21,452 21,881 13,391 16,375 18,331
Beginning Cash Balance 422,125 203,098 1,912,926 1,072,610 1,094,062 1,115,943 1,129,334 1,145,709 Cash Reserves Target
Cash Adjustments 724 - - - - - - -
Ending Cash Balance 203,098 1,912,926 1,072,610 1,094,062 1,115,943 1,129,334 1,145,709 1,164,040
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 2022, the City issued bonds to fund capital improvement projects at the Morris. The South Bend Redevelopment Authority Lease Rental Revenue Bonds of 2022 were closed on March 2, 2022 with
a par amount of $6,395,000 and a premium of $106,890. The net proceeds after bond issuance costs were $6.1 million. The bonds have a net interest rate of 3.064%. The bonds are backed by
hotel/motel tax revenue. The Hotel/Motel Tax Board pledged 0.50% of hotel/motel tax revenue towards the repayment of the bonds. The bonds will be repaid over a period of 25 years with the first
debt service payment due on August 1, 2022 and the final payment due on February 1, 2046. Debt service payments are tracked in the South Bend Redevelopment Authority Debt Service Fund (#752).
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 celebrated its 100 year anniversary in 2022 and began major renovations consisting of certain energy savings improvements, renovations to the floor and seating, and other improvements.
Funding will be provided by donations to be raised by the Venues, Parks & Arts Foundation. Additionally, the City issued revenue bonds to help fund the capital improvements.
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
(MPAC).
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.
City of South Bend, Indiana 2023 Budget
Fund 450 - Palais Royale Historic Preservation
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 6,477 12,078 8,000 8,000 14,500 14,790 15,086 15,388 15,696 6,500 81%
Interest Earnings 617 493 247 320 926 840 455 490 560 606 189%
Total Revenue 7,094 12,571 8,247 8,320 15,426 15,630 15,541 15,878 16,256 7,106 85%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance 34,160 - 35,000 35,000 35,000 20,000 20,000 20,000 15,000 - 0%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 34,160 - 35,000 35,000 35,000 20,000 20,000 20,000 15,000 - 0%
Total Expenditures 34,160 - 35,000 35,000 35,000 20,000 20,000 20,000 15,000 - 0%
Net Surplus / (Deficit)(27,066) 12,571 (26,753) (26,680) (19,574) (4,370) (4,459) (4,122) 1,256
Beginning Cash Balance 107,792 80,911 93,481 66,801 47,227 42,857 38,398 34,276 Cash Reserves Target
Cash Adjustments 185 - - - - - - -
Ending Cash Balance 80,911 93,481 66,801 47,227 42,857 38,398 34,276 35,532
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 453 - Zoo Bond Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 293 - - - - - - - - - -
Debt Proceeds - - - 5,891,800 - - - - - (5,891,800) -100%
Total Revenue 293 - - 5,891,800 - - - - - (5,891,800) -100%
Expenditures by Type
Services & Charges
Debt Service Interest & Fees - - - 318,188 - - - - - (318,188) -100%
Total Services & Charges - - - 318,188 - - - - - (318,188) -100%
Capital 121,222 - - 5,573,613 - - - - - (5,573,613) -100%
Total Expenditures 121,222 - - 5,891,800 - - - - - (5,891,800) -100%
Net Surplus / (Deficit)(120,929) - - - - - - - -
Beginning Cash Balance 120,929 - - - - - - - Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - - - - - - -
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 accounts for the expenditures of the bond proceeds from the Economic Development Lease Rental Revenue Bonds, Series 2022. The bonds were issued to fund a variety of projects in
furtherance of the Potawatomi Zoo's 30-year master plan. The Hotel/Motel Tax Board pledged 0.50% of hotel/motel tax revenue towards the repayment of the bonds. The bonds will be repaid over a
period of 20 years with the first debt service payment due on August 1, 2022 and the final payment due on February 1, 2042. Debt service payments are tracked in the South Bend Building Corporation
Debt Service Fund (#755).
Previously this fund was used to track the expenditures of the proceeds from the Economic Development Revenue Bonds, Series 2018. The bonds were issued to fund capital improvements at the Zoo,
including a modernized visitor center and various deferred maintenance improvements throughout the Zoo. The 2018 bond capital proceeds were fully spent in 2020.
The 2022 Zoo bonds were closed on March 2, 2022 with a par amount of $5,715,000 and a premium of $176,800. The net proceeds after bond issuance costs were $5,550,000. The bonds have a net
interest rate of 2.718%.
The 2018 Zoo bonds were closed on November 1, 2018 with a par amount of $3,440,000 and a premium of $346,189. The net proceeds after bond issuance costs were $3,702,814. The bonds have a net
interest rate of 3.78%.
The bonds were issued to finance the costs of the construction, expansion, renovation, equipping, furnishing and improving the Potawatomi Zoo, located at 500 Greenlawn Avenue, including the
following: (i) the renovation, construction and equipping of a new lion habitat to include new rock facade, new fencing and a new visitor viewing area; (ii) the construction, equipping and furnishing of a
new concession and dining facility in the North American portion of the Zoo, permitting visitors to view a newly constructed black bear habitat which will permit the introduction of a new species for
the Zoo; (iii) replacement of the existing corporate and family picnic area with a new covered pavilion along with a new kitchen area and new fencing, pathways and storage areas; (iv) renovation of the
North American animal habitats to meet modern Zoo standards including without limitation the construction and equipping of a new holding barn in the center and the installation of new fencing and
habitat esthetics; and (v) the construction and equipping of a new tiger habitat to meet current accreditation standards for zoos which will include the construction of a new, modern habitat within a
portion of Potawatomi Park land not currently being utilized by the Zoo.
City of South Bend, Indiana 2023 Budget
Fund 471 - 2017 Parks Bond Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 72,162 31,461 - 14,801 - - - - - (14,801) -100%
Total Revenue 72,162 31,461 - 14,801 - - - - - (14,801) -100%
Expenditures by Series
Supported by Interest Earned - - - 500,000 - - - - - (500,000) -100%
Series A - Howard Park 73,054 - - - - - - - - - -
Series B - St. Louis Street 6,643 - - 23,471 - - - - - (23,471) -100%
Series C - Colfax-Seitz - 821,301 - 190,236 - - - - - (190,236) -100%
Series D - Howard-Farmers 1,071,889 104,566 - 681 - - - - - (681) -100%
Series E - Miami-Twyckenham 685,828 97,564 - 18,483 - - - - - (18,483) -100%
Series F - Seitz Park - - - 1,085,686 - - - - - (1,085,686) -100%
Series G - East Race 22,320 2,230 - 543,907 - - - - - (543,907) -100%
Series H - Pinhook Park 454,571 471,842 - 26,119 - - - - - (26,119) -100%
Series I - Other Park Improv. 109,488 66,543 - 33,870 - - - - - (33,870) -100%
Series J - Pinhook Connect 755,805 127,248 - 1,263 - - - - - (1,263) -100%
Series K - Future Projects 47,423 3,917 - 314,459 - - - - - (314,459) -100%
Total Expenditures 3,227,021 1,695,211 - 2,738,175 - - - - - (2,738,175) -100%
Expenditures by Type
Services & Charges
Professional Services - - - 6,464 - - - - - (6,464) -100%
Total Services & Charges - - - 6,464 - - - - - (6,464) -100%
Capital 3,227,021 1,695,211 - 2,731,711 - - - - - (2,731,711) -100%
Total Expenditures 3,227,021 1,695,211 - 2,738,175 - - - - - (2,738,175) -100%
Net Surplus / (Deficit)(3,154,859) (1,663,750) - (2,723,374) - - - - -
Beginning Cash Balance 9,062,798 5,926,118 4,259,726 1,536,352 1,536,352 1,536,352 1,536,352 1,536,352 Cash Reserves Target
Cash Adjustments 18,179 (2,642) - - - - - -
Ending Cash Balance 5,926,118 4,259,726 1,536,352 1,536,352 1,536,352 1,536,352 1,536,352 1,536,352
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 G - Seitz Park
Riverfront promenade AM General parking and plaza area
Storm water habitat area East Race promenade and bridge
Series B - St. Louis Street Series H - Pinhook Park
St. Louis Street parking and street upgrades (Howard Park)Pavilion upgrade
Series C - Colfax-Seitz Reconnect river flow to lagoon
Riverfront trail upgrades - Colfax to Seitz Park Playground and site improvements
Series D - Howard-Farmers Series I - Other Park Improvements
Riverfront trail upgrades - Howard Park to Farmer's Market Park security, lighting, and storage
Series E - Miami-Twyckenham Restrooms modernization & ADA compliance
Riverfront trail upgrades - Miami to Twyckenham Series J - Pinhook Park
Series F - Seitz-Howard Pinhook Park neighborhood connectivity
Riverfront trail upgrades - Seitz Park to Howard Park Series K - Future Projects
Seitz Park parking Future park acquisitions, partnerships, and build-outs
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 Park District Bonds, Series A-K. The bonds were issued to fund certain improvements in
connection with the MY SB Parks & Trails initiative.
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).
The par amount of the bonds was $14,075,000. The bond closing date was December 20, 2017. 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.
City of South Bend, Indiana 2023 Budget
Fund 601 - Parking Garages
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 844,835 905,346 913,300 913,300 1,039,750 1,060,545 1,145,387 1,168,293 1,191,658 126,450 14%
Fines, Forfeitures, and Fees 38,862 45,810 50,000 50,000 53,000 54,060 58,385 59,553 60,744 3,000 6%
Interest Earnings 8,089 4,803 2,495 2,495 13,352 15,265 11,173 15,978 20,565 10,857 435%
Other Income 2,468 71 - - - - - - - - -
Total Revenue 894,253 956,029 965,795 965,795 1,106,102 1,129,870 1,214,945 1,243,824 1,272,967 140,307 15%
Expenditures by Subdivisions
Parking Enforcement 71,212 3,992 738 1,038 300 306 312 318 324 (738) -71%
Parking General Operations 40,118 435,881 527,193 552,465 553,979 521,747 533,906 544,064 553,783 1,514 0%
Main/Colfax Garage 638,343 109,357 213,469 239,172 207,181 188,788 191,447 194,159 196,924 (31,991) -13%
Leighton Plaza Garage 478,042 108,032 202,274 198,018 202,774 184,231 186,736 189,292 191,896 4,756 2%
Wayne Street Garage 307,837 67,306 148,444 186,797 156,625 137,189 138,784 140,411 142,069 (30,172) -16%
Eddy Street Commons Garage 10,511 - - - - - - - - - -
Total Expenditures 1,546,063 724,568 1,092,118 1,177,490 1,120,859 1,032,261 1,051,185 1,068,244 1,084,996 (56,631) -5%
Expenditures by Type
Personnel
Other Personnel Costs - 172,990 295,100 295,100 396,000 403,920 411,998 420,238 428,643 100,900 34%
Total Personnel - 172,990 295,100 295,100 396,000 403,920 411,998 420,238 428,643 100,900 34%
Supplies - 21,389 30,000 41,296 25,700 26,214 26,737 27,272 27,816 (15,596) -38%
Services & Charges
Professional Services 490,335 164,606 104,900 70,114 50,750 51,280 54,316 54,857 55,154 (19,364) -28%
Utilities 100,720 101,784 131,000 138,000 127,000 129,540 132,131 134,773 137,468 (11,000) -8%
Repairs & Maintenance 237,452 63,496 156,000 127,648 136,000 138,720 141,494 144,323 147,209 8,352 7%
Other Services & Charges 16,358 24,276 22,200 22,455 32,800 33,456 34,125 34,809 35,503 10,345 46%
Total Services & Charges 844,864 354,162 414,100 358,217 346,550 352,996 362,066 368,762 375,334 (11,667) -3%
Operating Expenditures 844,864 548,541 739,200 694,613 768,250 783,130 800,801 816,272 831,793 73,637 11%
Capital 576,152 14,248 190,000 319,959 253,000 150,000 150,000 150,000 150,000 (66,959) -21%
Bad Debt 730 41 - - - - - - - - -
Interfund Allocations 124,317 161,738 162,918 162,918 99,609 99,131 100,384 101,972 103,203 (63,309) -39%
Total Expenditures 1,546,063 724,568 1,092,118 1,177,490 1,120,859 1,032,261 1,051,185 1,068,244 1,084,996 (56,631) -5%
Net Surplus / (Deficit)(651,810) 231,462 (126,323) (211,695) (14,757) 97,609 163,760 175,580 187,971
Beginning Cash Balance 1,326,253 674,268 907,380 695,684 680,927 778,536 942,296 1,117,876 Cash Reserves Target
Cash Adjustments (175) 1,650 - - - - - -
Ending Cash Balance 674,268 907,380 695,684 680,927 778,536 942,296 1,117,876 1,305,847
Cash Reserves Target 386,516 181,142 294,373 280,215 258,065 262,796 267,061 271,249
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.
City of South Bend, Indiana 2023 Budget
Fund 602 - Morris Performing Arts Center Operations
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services - - 987,000 985,000 1,517,795 1,588,397 1,858,063 1,894,226 1,931,110 532,795 54%
Interest Earnings - - 4,657 4,657 12,108 13,796 11,132 16,803 22,366 7,451 160%
Other Income - - 12,500 14,500 48,225 50,636 53,168 54,232 55,317 33,725 233%
Interfund Allocation Reimb - - 89,450 89,450 - - - - - (89,450) -100%
Interfund Transfers In - - 1,110,000 1,110,000 - - - - - (1,110,000) -100%
Total Revenue - - 2,203,607 2,203,607 1,578,128 1,652,829 1,922,363 1,965,261 2,008,793 (625,479) -28%
Expenditures by Type
Personnel
Salaries & Wages - - 500,702 500,702 506,150 515,794 562,279 573,044 584,026 5,448 1%
Fringe Benefits - - 228,225 228,225 218,885 234,357 270,519 279,456 288,437 (9,340) -4%
Total Personnel - - 728,927 728,927 725,035 750,151 832,798 852,500 872,463 (3,892) -1%
Supplies - - 25,000 44,012 23,500 23,970 25,170 25,674 26,188 (20,512) -47%
Services & Charges
Professional Services - - 200,000 112,125 40,000 40,800 41,616 42,448 43,297 (72,125) -64%
Printing & Advertising - - 200,000 188,245 165,000 168,300 171,666 175,099 178,601 (23,245) -12%
Utilities - - 139,100 149,600 159,965 163,164 187,639 191,392 195,220 10,365 7%
Repairs & Maintenance - - 98,500 86,026 103,000 105,060 107,161 109,304 111,490 16,974 20%
Education & Training - - 4,500 4,500 4,500 4,590 4,682 4,776 4,872 - 0%
Travel - - 4,500 9,700 6,000 6,120 6,242 6,367 6,494 (3,700) -38%
Other Services & Charges - - 20,350 51,660 21,100 21,522 21,952 22,392 22,839 (30,560) -59%
Total Services & Charges - - 666,950 601,855 499,565 509,556 540,958 551,778 562,813 (102,290) -17%
Operating Expenditures - - 1,420,877 1,374,794 1,248,100 1,283,677 1,398,926 1,429,952 1,461,464 (126,694) -9%
Interfund Allocations - - 262,702 262,702 278,635 283,081 288,234 298,488 302,696 15,933 6%
Total Expenditures - - 1,683,579 1,637,496 1,526,735 1,566,758 1,687,160 1,728,440 1,764,160 (110,761) -7%
Net Surplus / (Deficit)- - 520,028 566,111 51,393 86,071 235,203 236,821 244,633
Beginning Cash Balance - - - 566,111 617,504 703,575 938,778 1,175,599 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - - 566,111 617,504 703,575 938,778 1,175,599 1,420,232
Cash Reserves Target - - 163,750 152,674 156,676 168,716 172,844 176,416
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:
City of South Bend, Indiana 2023 Budget
Morris PAC Historical Budget Summary - Fund 101, 273, 274, & 602
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Historical Revenue by Fund
General Fund (#101)419,160 1,736,453 - 54,878 - - - - - (54,878) -100%
Morris Marketing (#273)4,183 5,936 - 43 - - - - - (43) -100%
Morris Self-Promotion (#274)39,372 38,578 - 150 - - - - - (150) -100%
Morris Operations Fund (#602)- - 2,203,607 2,203,607 1,578,128 1,652,829 1,922,363 1,965,261 2,008,793 (625,479) -28%
Total Revenue 462,715 1,780,967 2,203,607 2,258,678 1,578,128 1,652,829 1,922,363 1,965,261 2,008,793 (680,550) -30%
Revenue by Type
Intergov./ Grants - 992,163 - - - - - - - - -
Charges for Services 358,834 696,886 987,000 985,000 1,517,795 1,588,397 1,858,063 1,894,226 1,931,110 532,795 54%
Interest Earnings 2,466 1,808 4,657 4,850 12,108 13,796 11,132 16,803 22,366 7,258 150%
Donations - 500 - - - - - - - - -
Other Income 5,930 2,864 12,500 69,378 48,225 50,636 53,168 54,232 55,317 (21,153) -30%
Interfund Allocation Reimb 40,118 86,746 89,450 89,450 - - - - - (89,450) -100%
Interfund Transfers In 55,367 - 1,110,000 1,110,000 - - - - - (1,110,000) -100%
Total Revenue 462,715 1,780,967 2,203,607 2,258,678 1,578,128 1,652,829 1,922,363 1,965,261 2,008,793 (680,550) -30%
Historical Expenditures by Fund
General Fund (#101)1,003,966 1,106,303 600,000 656,778 - - - - - (656,778) -100%
Morris Marketing (#273)832 7,648 100,000 100,000 - - - - - (100,000) -100%
Morris Self-Promotion (#274)1,100 - 410,000 410,000 - - - - - (410,000) -100%
Morris Operations Fund (#602)- - 1,683,579 1,637,496 1,526,735 1,566,758 1,687,160 1,728,440 1,764,160 (110,761) -7%
Total Expenditures 1,005,898 1,113,951 2,793,579 2,804,274 1,526,735 1,566,758 1,687,160 1,728,440 1,764,160 (1,277,539) -46%
Expenditures by Type
Personnel
Salaries & Wages 285,767 430,859 500,702 500,702 506,150 515,794 562,279 573,044 584,026 5,448 1%
Fringe Benefits 131,601 200,379 228,225 228,225 218,885 234,357 270,519 279,456 288,437 (9,340) -4%
Total Personnel 417,368 631,239 728,927 728,927 725,035 750,151 832,798 852,500 872,463 (3,892) -1%
Supplies 22,110 29,271 25,000 52,447 23,500 23,970 25,170 25,674 26,188 (28,947) -55%
Services & Charges
Professional Services 2,518 1,650 200,000 116,568 40,000 40,800 41,616 42,448 43,297 (76,568) -66%
Printing & Advertising 17,634 21,798 200,000 211,836 165,000 168,300 171,666 175,099 178,601 (46,836) -22%
Utilities 112,645 110,532 139,100 149,600 159,965 163,164 187,639 191,392 195,220 10,365 7%
Repairs & Maintenance 34,268 61,776 98,500 95,810 103,000 105,060 107,161 109,304 111,490 7,190 8%
Education & Training - 3,224 4,500 8,752 4,500 4,590 4,682 4,776 4,872 (4,252) -49%
Travel 1,469 3,626 4,500 13,359 6,000 6,120 6,242 6,367 6,494 (7,359) -55%
Other Services & Charges 11,433 12,862 20,350 54,273 21,100 21,522 21,952 22,392 22,839 (33,173) -61%
Total Services & Charges 179,966 215,468 666,950 650,198 499,565 509,556 540,958 551,778 562,813 (150,633) -23%
Operating Expenditures 202,076 244,739 691,950 702,645 523,065 533,526 566,128 577,452 589,001 (179,580) -26%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 210,875 237,973 262,702 262,702 278,635 283,081 288,234 298,488 302,696 15,933 6%
Interfund Transfers Out 175,579 - 1,110,000 1,110,000 - - - - - (1,110,000) -100%
Total Interfund 386,454 237,973 1,372,702 1,372,702 278,635 283,081 288,234 298,488 302,696 (1,094,067) -80%
Total Expenditures 1,005,898 1,113,951 2,793,579 2,804,274 1,526,735 1,566,758 1,687,160 1,728,440 1,764,160 (1,277,539) -46%
Net Surplus / (Deficit)(543,183) 667,016 (589,972) (545,596) 51,393 86,071 235,203 236,821 244,633
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.
City of South Bend, Indiana 2023 Budget
Fund 670 - Century Center Operations
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 956,250 637,500 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 1,275,000 - 0%
Charges for Services 924,923 1,401,480 2,778,000 2,743,452 3,277,000 3,341,100 3,406,482 3,473,173 3,541,196 533,548 19%
Interest Earnings 7 54 - - - - - - - - -
Other Income 5,936 5,177 3,750 38,298 8,000 8,160 8,323 8,489 8,659 (30,298) -79%
Interfund Allocation Reimb 68,478 67,477 69,185 69,185 70,842 71,905 72,984 74,079 75,190 1,657 2%
Total Revenue 1,955,594 2,111,688 4,125,935 4,125,935 4,630,842 4,696,165 4,762,789 4,830,741 4,900,045 504,907 12%
Expenditures by Subdivisions
City Operations 1,149,345 1,246,312 1,543,246 1,546,929 1,597,175 1,638,046 1,675,749 1,701,364 1,734,141 50,246 3%
Food & Beverage Operations 1,444,541 1,702,069 2,535,485 3,069,775 3,035,180 3,073,872 3,119,773 3,170,355 3,216,825 (34,595) -1%
Total Expenditures 2,593,886 2,948,380 4,078,731 4,616,704 4,632,355 4,711,918 4,795,522 4,871,719 4,950,966 15,651 0%
Expenditures by Type
Personnel
Salaries & Wages 368,842 350,615 469,511 469,511 486,322 494,968 503,789 512,784 521,959 16,811 4%
Fringe Benefits 138,803 124,970 185,425 185,425 191,690 205,171 215,623 222,610 229,630 6,265 3%
Other Personnel Costs 757,895 730,187 718,000 1,168,000 1,203,840 1,227,917 1,252,475 1,277,525 1,303,075 35,840 3%
Total Personnel 1,265,540 1,205,772 1,372,936 1,822,936 1,881,852 1,928,056 1,971,887 2,012,919 2,054,664 58,916 3%
Supplies 317,548 551,277 1,136,200 1,155,657 1,168,033 1,170,394 1,177,802 1,185,258 1,192,763 12,376 1%
Services & Charges
Professional Services 35,698 107,162 122,108 182,508 100,000 102,000 104,040 106,121 108,243 (82,508) -45%
Printing & Advertising 277 543 - - - - - - - - -
Utilities 276,273 348,609 392,296 430,318 431,350 439,977 448,776 457,752 466,907 1,032 0%
Repairs & Maintenance 74,654 71,901 115,000 97,650 110,300 112,506 114,756 117,050 119,391 12,650 13%
Insurance 47,272 48,906 58,188 58,188 52,000 53,040 54,101 55,183 56,287 (6,188) -11%
Education & Training 1,724 428 2,500 - 1,000 2,000 2,000 2,000 2,000 1,000 100%
Travel - 574 - - - - - - - - -
Other Services & Charges 311,417 268,797 537,589 527,533 531,750 542,405 553,247 564,307 575,587 4,217 1%
Total Services & Charges 747,314 846,920 1,227,681 1,296,197 1,226,400 1,251,928 1,276,920 1,302,413 1,328,415 (69,797) -5%
Operating Expenditures 2,330,403 2,603,968 3,736,817 4,274,790 4,276,285 4,350,378 4,426,609 4,500,590 4,575,842 1,495 0%
Interfund
Interfund Allocations 169,544 247,195 241,226 241,226 251,815 253,721 257,428 255,875 255,991 10,589 4%
Interfund Transfers Out 93,939 97,217 100,688 100,688 104,255 107,819 111,485 115,254 119,133 3,567 4%
Total Interfund 263,483 344,412 341,914 341,914 356,070 361,540 368,913 371,129 375,124 14,156 4%
Total Expenditures 2,593,886 2,948,380 4,078,731 4,616,704 4,632,355 4,711,918 4,795,522 4,871,719 4,950,966 15,651 0%
Net Surplus / (Deficit)(638,292) (836,692) 47,204 (490,769) (1,513) (15,753) (32,733) (40,978) (50,921)
Beginning Cash Balance 1,537,206 1,016,748 194,350 (296,420) (297,933) (313,686) (346,419) (387,397) Cash Reserves Target
Cash Adjustments 117,834 14,294 - - - - - -
Ending Cash Balance 1,016,748 194,350 (296,420) (297,933) (313,686) (346,419) (387,397) (438,318)
Cash Reserves Target 648,472 737,095 1,154,176 1,158,089 1,177,980 1,198,881 1,217,930 1,237,742
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).
City of South Bend, Indiana 2023 Budget
Fund 671 - Century Center Capital
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 1,931 98 1,000 1,000 500 500 500 500 500 (500) -50%
Interfund Transfers In - - - - - - - - - - -
Total Revenue 1,931 98 1,000 1,000 500 500 500 500 500 (500) -50%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - 0%
Total Expenditures - - 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - 0%
Net Surplus / (Deficit)1,931 98 (34,000) (34,000) (34,500) (34,500) (34,500) (34,500) (34,500)
Beginning Cash Balance 981,681 983,612 983,710 949,710 915,210 880,710 846,210 811,710 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 983,612 983,710 949,710 915,210 880,710 846,210 811,710 777,210
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:
$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.
City of South Bend, Indiana 2023 Budget
Fund 672 - Century Center Energy Conservation Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 221,437 221,437 221,437 221,437 221,437 221,437 221,437 221,437 221,437 - 0%
Interest Earnings 2,552 1,574 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 0%
Other Income 97,225 89,480 80,242 80,242 80,242 72,268 64,132 55,832 47,365 - 0%
Interfund Transfers In 93,939 97,217 100,688 100,688 104,255 107,819 111,485 115,254 119,133 3,567 4%
Total Revenue 415,154 409,708 404,367 404,367 407,934 403,524 399,054 394,523 389,935 3,567 1%
Expenditures by Type
Debt Service Principal 285,614 291,274 297,175 297,175 303,221 309,315 315,561 321,964 328,529 6,046 2%
Debt Service Interest & Fees 125,482 115,437 105,193 105,193 94,738 84,073 73,193 62,093 50,768 (10,455) -10%
Total Expenditures 411,096 406,711 402,368 402,368 397,959 393,388 388,754 384,057 379,297 (4,409) -1%
Net Surplus / (Deficit)4,058 2,997 1,999 1,999 9,975 10,136 10,300 10,466 10,638
Beginning Cash Balance 189,409 193,705 196,702 198,701 208,676 218,812 229,112 239,578 Cash Reserves Target
Cash Adjustments 238 - - - - - - -
Ending Cash Balance 193,705 196,702 198,701 208,676 218,812 229,112 239,578 250,216
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 730 - City Cemetery
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 259 178 273 273 610 622 381 466 521 337 123%
Total Revenue 259 178 273 273 610 622 381 466 521 337 123%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - - - - - - - - - -
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)259 178 273 273 610 622 381 466 521
Beginning Cash Balance 29,730 30,041 30,218 30,491 31,101 31,723 32,104 32,570 Cash Reserves Target
Cash Adjustments 51 - - - - - - -
Ending Cash Balance 30,041 30,218 30,491 31,101 31,723 32,104 32,570 33,091
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 731 - Bowman Cemetery
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 4,082 2,793 4,328 4,328 9,594 9,786 5,989 7,323 8,198 5,266 122%
Total Revenue 4,082 2,793 4,328 4,328 9,594 9,786 5,989 7,323 8,198 5,266 122%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - - - - - - - - - -
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)4,082 2,793 4,328 4,328 9,594 9,786 5,989 7,323 8,198
Beginning Cash Balance 467,692 472,576 475,369 479,697 489,291 499,077 505,066 512,389 Cash Reserves Target
Cash Adjustments 802 - - - - - - -
Ending Cash Balance 472,576 475,369 479,697 489,291 499,077 505,066 512,389 520,587
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:
$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.
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.
City of South Bend, Indiana 2023 Budget
Fund 757 - 2015 Parks Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 807 47 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Interfund Transfers In 375,939 375,986 374,106 374,106 371,981 374,781 377,131 374,331 376,306 (2,125) -1%
Total Revenue 376,746 376,033 375,106 375,106 372,981 375,781 378,131 375,331 377,306 (2,125) -1%
Expenditures by Type
Debt Service Principal 225,000 225,000 230,000 230,000 240,000 240,000 260,000 260,000 270,000 10,000 4%
Debt Service Interest & Fees 156,131 149,381 142,557 142,557 135,582 128,382 121,032 113,232 105,357 (6,975) -5%
Total Expenditures 381,131 374,381 372,557 372,557 375,582 368,382 381,032 373,232 375,357 3,025 1%
Net Surplus / (Deficit)(4,385) 1,652 2,549 2,549 (2,601) 7,399 (2,901) 2,099 1,949
Beginning Cash Balance 590,497 586,111 587,763 590,312 587,711 595,110 592,209 594,308 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 586,111 587,763 590,312 587,711 595,110 592,209 594,308 596,257
Cash Reserves Target 381,131 374,381 372,557 375,582 368,382 381,032 373,232 375,357
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.
DEPT OF COMMUNITY INVESTMENT FUNDS
City of South Bend, Indiana 2023 Budget
Fund 209 - Studebaker-Oliver Revitalizing Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - - - - - - - - - - -
Interest Earnings 7,035 4,318 5,942 5,942 8,206 7,370 3,910 4,057 3,741 2,264 38%
Other Income 100,000 - - - - - - - - - -
Total Revenue 107,035 4,318 5,942 5,942 8,206 7,370 3,910 4,057 3,741 2,264 38%
Expenditures by Type
Services & Charges
Professional Services 274,931 75,182 50,000 237,892 50,000 50,000 50,000 50,000 50,000 (187,892) -79%
Total Services & Charges 274,931 75,182 50,000 237,892 50,000 50,000 50,000 50,000 50,000 (187,892) -79%
Total Expenditures 274,931 75,182 50,000 237,892 50,000 50,000 50,000 50,000 50,000 (187,892) -79%
Net Surplus / (Deficit)(167,896) (70,864) (44,058) (231,950) (41,794) (42,630) (46,090) (45,943) (46,259)
Beginning Cash Balance 929,415 763,112 692,248 460,298 418,504 375,874 329,784 283,841 Cash Reserves Target
Cash Adjustments 1,593 - - - - - - -
Ending Cash Balance 763,112 692,248 460,298 418,504 375,874 329,784 283,841 237,582
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 (ordinance 9214-01) 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.
The 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.
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.
This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance.
Other income was derived from repayment from the River West TIF Fund (#324), with the last payment received in 2020.
City of South Bend, Indiana 2023 Budget
Fund 210 - Economic Development State Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - 41,015 - 577,322 - - - - - (577,322) -100%
Interest Earnings 712 160 18 38 7,492 7,642 4,677 5,719 6,402 7,454 19616%
Other Income 90,013 36,005 - - - - - - - - -
Total Revenue 90,725 77,180 18 577,360 7,492 7,642 4,677 5,719 6,402 (569,868) -99%
Expenditures by Type
Supplies - - - 9,000 - - - - - (9,000) -100%
Services & Charges
Professional Services 56,352 438 - (46,845) - - - - - 46,845 -100%
Repairs & Maintenance - - - 246,882 - - - - - (246,882) -100%
Grants & Subsidies - 41,015 - 20,600 - - - - - (20,600) -100%
Other Services & Charges - - - - - - - - - - -
Debt Service Principal 69,632 35,604 - - - - - - - - -
Debt Service Interest & Fees 2,379 401 - - - - - - - - -
Total Services & Charges 128,362 77,457 - 220,637 - - - - - (220,637) -100%
Interfund Transfers Out - - - - - - - - - - -
Total Expenditures 128,362 77,457 - 229,637 - - - - - (229,637) -100%
Net Surplus / (Deficit)(37,637) (277) 18 347,723 7,492 7,642 4,677 5,719 6,402
Beginning Cash Balance 64,775 27,154 26,876 374,599 382,091 389,733 394,410 400,129 Cash Reserves Target
Cash Adjustments 16 - - - - - - -
Ending Cash Balance 27,154 26,876 374,599 382,091 389,733 394,410 400,129 406,531
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
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. Any remaining grant funds will be reappropriated in
2022.
This fund was established to track the receipt and subsequent expenditure of grants from the State of Indiana.
This fund received grant monies in the past and currently only receives revenue from interest earned on the fund's cash balance.
City of South Bend, Indiana 2023 Budget
Fund 211 - Dept of Community Investment Operating
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 10,650 9,200 5,000 5,000 - - - - - (5,000) -100%
Charges for Services 861,309 1,453,279 1,049,655 1,066,156 1,049,655 831,849 835,914 839,968 844,104 (16,501) -2%
Fines, Forfeitures, and Fees 46,076 57,904 58,450 58,450 58,450 58,450 58,450 58,450 58,450 - 0%
Interest Earnings 8,876 6,023 10,000 9,353 10,000 10,000 10,000 10,000 10,000 647 7%
Other Income 2,598 573 - 647 - - - - - (647) -100%
Interfund Allocation Reimb 174,531 145,765 181,981 181,981 - - - - - (181,981) -100%
Interfund Transfers In 2,268,899 500,000 4,179,829 4,043,829 3,559,320 3,812,073 3,918,429 4,041,989 4,103,451 (484,509) -12%
Total Revenue 3,372,939 2,172,743 5,484,915 5,365,416 4,677,425 4,712,372 4,822,793 4,950,407 5,016,005 (687,991) -13%
Expenditures by Activity
Community Investment 2,596,451 3,236,868 4,389,871 4,541,250 3,675,989 3,702,073 3,795,653 3,912,408 3,967,853 (865,261) -19%
Historic Preservation 173,489 133,262 171,335 189,013 184,398 185,880 196,096 200,601 205,174 (4,615) -2%
Business Growth/Opportunity - 13,475 35,600 44,545 45,600 45,600 45,600 45,600 45,600 1,055 2%
Neighborhoods - 620 114,275 98,275 - - - - - (98,275) -100%
Engagement - 4,855 311,000 205,460 311,000 311,000 311,000 311,000 311,000 105,541 51%
Planning - 1,554 22,100 22,100 22,100 22,100 22,100 22,100 22,100 - 0%
Zoning - 5,549 20,000 25,000 20,000 20,000 20,000 20,000 20,000 (5,000) -20%
Property - - 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - 0%
Sustainability - - 370,734 360,234 368,338 375,719 382,344 388,698 394,278 8,104 2%
Total Expenditures 2,769,940 3,396,182 5,484,915 5,535,877 4,677,425 4,712,372 4,822,793 4,950,407 5,016,005 (858,452) -16%
Expenditures by Type
Personnel
Salaries & Wages 1,529,047 1,779,295 2,743,056 2,743,056 2,190,605 2,189,013 2,236,271 2,280,397 2,325,407 (552,451) -20%
Fringe Benefits 568,983 649,973 1,097,667 1,097,667 853,068 903,329 949,951 980,967 1,012,154 (244,599) -22%
Total Personnel 2,098,029 2,429,268 3,840,723 3,840,723 3,043,673 3,092,342 3,186,222 3,261,364 3,337,561 (797,050) -21%
Supplies 13,503 20,424 45,870 48,107 51,611 51,719 51,832 51,955 52,088 3,504 7%
Services & Charges
Professional Services 224,609 196,969 809,200 847,744 719,200 719,200 719,200 719,200 719,200 (128,544) -15%
Printing & Advertising 7,560 4,758 23,675 21,975 23,675 23,675 23,675 23,675 23,675 1,700 8%
Repairs & Maintenance 12,447 2,822 3,100 3,253 3,895 4,220 4,570 4,950 5,365 643 20%
Education & Training 4,576 14,288 30,500 38,430 26,500 26,500 26,500 26,500 26,500 (11,930) -31%
Travel 4,502 268 33,762 34,787 24,162 24,162 24,162 24,162 24,162 (10,625) -31%
Other Services & Charges 11,746 24,660 32,225 34,999 31,550 25,550 25,550 25,550 25,550 (3,449) -10%
Total Services & Charges 265,440 243,765 932,462 981,187 828,982 823,307 823,657 824,037 824,452 (152,205) -16%
Operating Expenditures 2,376,973 2,693,456 4,819,055 4,870,017 3,924,266 3,967,368 4,061,711 4,137,356 4,214,101 (945,751) -19%
Bad Debt 26 - - - - - - - - - -
Interfund
Interfund Allocations 357,941 652,726 665,860 665,860 753,159 745,004 761,082 813,051 801,904 87,299 13%
Interfund Transfers Out 35,000 50,000 - - - - - - - - -
Total Interfund 392,941 702,726 665,860 665,860 753,159 745,004 761,082 813,051 801,904 87,299 13%
Total Expenditures 2,769,940 3,396,182 5,484,915 5,535,877 4,677,425 4,712,372 4,822,793 4,950,407 5,016,005 (858,452) -16%
Net Surplus / (Deficit)603,000 (1,223,439) - (170,461) - - - - -
Beginning Cash Balance 1,012,307 1,629,498 394,125 223,665 223,665 223,665 223,665 223,665 Cash Reserves Target
Cash Adjustments 14,191 (11,934) - - - - - -
Ending Cash Balance 1,629,498 394,125 223,665 223,665 223,665 223,665 223,665 223,665
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.
City of South Bend, Indiana 2023 Budget
Fund 212 - Dept of Community Investment Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 2,392,383 2,563,504 2,832,655 8,912,970 2,832,655 2,712,968 2,712,968 2,712,968 2,712,968 (6,080,315) -68%
Fines, Forfeitures, and Fees 121 500 - - - - - - - - -
Other Income 186,664 341,376 119,687 120,587 119,687 119,687 119,687 119,687 119,687 (900) -1%
Total Revenue 2,579,168 2,905,379 2,952,342 9,033,557 2,952,342 2,832,655 2,832,655 2,832,655 2,832,655 (6,081,215) -67%
Expenditures by Type
Services & Charges
Professional Services 40,488 10,343 - 19,785 - - - - - (19,785) -100%
Grants & Subsidies 2,529,492 2,801,228 2,832,655 3,519,209 2,832,655 2,832,655 2,832,655 2,832,655 2,832,655 (686,554) -20%
Total Services & Charges 2,569,980 2,811,571 2,832,655 3,538,994 2,832,655 2,832,655 2,832,655 2,832,655 2,832,655 (706,339) -20%
Total Expenditures 2,569,980 2,811,571 2,832,655 3,538,994 2,832,655 2,832,655 2,832,655 2,832,655 2,832,655 (706,339) -20%
Net Surplus / (Deficit)9,188 93,809 119,687 5,494,563 119,687 - - - -
Beginning Cash Balance 305,248 313,907 409,818 5,904,381 6,024,068 6,024,068 6,024,068 6,024,068 Cash Reserves Target
Cash Adjustments (528) 2,102 - - - - - -
Ending Cash Balance 313,907 409,818 5,904,381 6,024,068 6,024,068 6,024,068 6,024,068 6,024,068
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources, Expenditures, and Significant Changes/Variances:
No reserve requirement -
Grant fund - spend down to
zero
This fund accounts for the receipt and subsequent expenditure of grants received from the U.S. Department of Housing and Urban Development related to community improvement projects. 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).
City of South Bend, Indiana 2023 Budget
Fund 410 - Urban Development Action Grant
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 361 172 265 265 - - - - - (265) -100%
Other Income 18,442 18,278 21,996 385,577 - - - - - (385,577) -100%
Total Revenue 18,803 18,449 22,261 385,842 - - - - - (385,842) -100%
Expenditures by Type
Services & Charges
Debt Service Principal 40,000 24,000 24,000 356,253 - - - - - (356,253) -100%
Total Services & Charges 40,000 24,000 24,000 356,253 - - - - - (356,253) -100%
Total Expenditures 40,000 24,000 24,000 356,253 - - - - - (356,253) -100%
Net Surplus / (Deficit)(21,197) (5,551) (1,739) 29,589 - - - - -
Beginning Cash Balance 53,838 32,733 27,182 56,771 56,771 56,771 56,771 56,771 Cash Reserves Target
Cash Adjustments 92 - - - - - - -
Ending Cash Balance 32,733 27,182 56,771 56,771 56,771 56,771 56,771 56,771
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 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.
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.
City of South Bend, Indiana 2023 Budget
Fund 219 - Unsafe Building
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Fines, Forfeitures, and Fees 51,581 34,066 62,900 62,900 62,900 62,900 62,900 62,900 62,900 - 0%
Interest Earnings 7,420 4,812 7,971 7,604 17,055 18,194 11,614 14,780 17,184 9,451 124%
Other Income 18 - - 367 - - - - - (367) -100%
Total Revenue 59,018 38,879 70,871 70,871 79,955 81,094 74,514 77,680 80,084 9,084 13%
Expenditures by Type
Supplies 5,458 - - - - - - - - - -
Services & Charges
Professional Services 27,070 25,970 23,000 23,000 23,000 23,000 23,000 23,000 23,000 - 0%
Other Services & Charges 109,058 81,316 - - - - - - - - -
Total Services & Charges 136,128 107,286 23,000 23,000 23,000 23,000 23,000 23,000 23,000 - 0%
Bad Debt 165 - - - - - - - - - -
Total Expenditures 141,751 107,286 23,000 23,000 23,000 23,000 23,000 23,000 23,000 - 0%
Net Surplus / (Deficit)(82,733) (68,407) 47,871 47,871 56,955 58,094 51,514 54,680 57,084
Beginning Cash Balance 923,154 832,938 764,981 812,852 869,807 927,901 979,415 1,034,095 Cash Reserves Target
Cash Adjustments (7,482) 450 - - - - - -
Ending Cash Balance 832,938 764,981 812,852 869,807 927,901 979,415 1,034,095 1,091,179
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.
City of South Bend, Indiana 2023 Budget
Fund 221 - Rental Units Regulation
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Fines, Forfeitures, and Fees 107,800 6,880 100,000 99,900 100,000 100,000 100,000 100,000 100,000 100 0%
Interest Earnings 573 728 200 300 200 200 200 200 200 (100) -33%
Interfund Transfers In 245,626 50,000 303,923 303,923 - - - - - (303,923) -100%
Total Revenue 353,999 57,608 404,123 404,123 100,200 100,200 100,200 100,200 100,200 (303,923) -75%
Expenditures by Type
Personnel
Salaries & Wages 119,900 106,421 236,047 236,047 - - - - - (236,047) -100%
Fringe Benefits 59,277 52,625 114,076 114,076 - - - - - (114,076) -100%
Total Personnel 179,177 159,046 350,123 350,123 - - - - - (350,123) -100%
Supplies 332 236 - - - - - - - - -
Services & Charges
Professional Services 1,505 - 54,000 985 54,000 54,000 54,000 54,000 54,000 53,015 5385%
Printing & Advertising - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges 1,748 - - - - - - - - - -
Total Services & Charges 3,254 - 54,000 985 54,000 54,000 54,000 54,000 54,000 53,015 5385%
Total Expenditures 182,762 159,283 404,123 351,108 54,000 54,000 54,000 54,000 54,000 (297,108) -85%
Net Surplus / (Deficit)171,237 (101,674) - 53,015 46,200 46,200 46,200 46,200 46,200
Beginning Cash Balance 17,823 189,090 87,416 140,431 186,631 232,831 279,031 325,231 Cash Reserves Target
Cash Adjustments 31 - - - - - - -
Ending Cash Balance 189,090 87,416 140,431 186,631 232,831 279,031 325,231 371,431
Cash Reserves Target 18,276 15,928 35,111 5,400 5,400 5,400 5,400 5,400
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 230 - Code Enforcement Fund
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits 30,425 43,555 37,000 37,000 37,000 37,000 37,000 37,000 37,000 - 0%
Charges for Services 43,360 47,624 50,300 50,300 50,300 50,300 50,300 50,300 50,300 - 0%
Fines, Forfeitures, and Fees 367,113 411,114 342,000 340,155 342,000 342,000 342,000 342,000 342,000 1,845 1%
Interest Earnings 2,492 941 - 450 - - - - - (450) -100%
Debt Proceeds 80,000 235,000 385,000 500,000 232,000 162,000 223,000 234,000 - (268,000) -54%
Other Income 15,396 2,998 500 1,985 500 500 500 500 500 (1,485) -75%
Interfund Allocation Reimb 76,927 34,708 - - - - - - - - -
Interfund Transfers In 3,619,593 2,290,000 3,950,930 3,950,930 5,568,219 5,892,136 6,132,541 6,301,834 6,329,649 1,617,289 41%
Total Revenue 4,235,305 3,065,940 4,765,730 4,880,820 6,230,019 6,483,936 6,785,341 6,965,634 6,759,449 1,349,199 28%
Expenditures by Activity
Neighborhood Services 2,498,995 2,420,819 3,644,322 3,589,623 5,089,709 5,307,483 5,526,056 5,673,755 5,450,670 1,500,086 42%
Animal Resource Center 934,825 949,115 1,121,408 1,104,932 1,140,310 1,176,453 1,259,285 1,291,879 1,308,779 35,378 3%
Total Expenditures 3,433,820 3,369,933 4,765,730 4,694,555 6,230,019 6,483,936 6,785,341 6,965,634 6,759,449 1,535,464 33%
Expenditures by Type
Personnel
Salaries & Wages 1,415,442 1,410,684 1,463,721 1,463,721 2,506,185 2,647,536 2,698,006 2,749,483 2,801,993 1,042,464 71%
Fringe Benefits 588,698 575,669 677,513 677,513 1,116,265 1,251,259 1,319,790 1,365,015 1,410,441 438,752 65%
Total Personnel 2,004,140 1,986,353 2,141,234 2,141,234 3,622,450 3,898,795 4,017,796 4,114,498 4,212,434 1,481,216 69%
Supplies 113,969 110,837 153,450 257,059 215,632 224,571 233,965 244,038 254,867 (41,427) -16%
Services & Charges
Professional Services 40,574 67,185 102,300 164,305 202,300 202,300 252,300 252,300 252,300 37,995 23%
Printing & Advertising 10,559 11,260 22,201 23,145 22,201 22,147 22,123 22,156 22,190 (944) -4%
Utilities 31,984 32,310 41,389 45,989 41,389 42,217 43,061 43,922 44,800 (4,600) -10%
Repairs & Maintenance 239,861 137,334 404,900 415,900 424,900 424,900 424,900 424,900 424,900 9,000 2%
Education & Training 2,933 4,013 18,900 16,070 29,900 29,900 29,900 29,900 29,900 13,830 86%
Travel 3,826 777 16,800 16,600 26,400 26,400 26,400 26,400 26,400 9,800 59%
Other Services & Charges 119,803 112,003 495,160 309,121 295,835 295,835 295,835 295,835 295,835 (13,286) -4%
Debt Service Principal 47,510 90,535 203,054 203,217 250,524 269,382 308,862 343,500 250,144 47,307 23%
Debt Service Interest & Fees 2,954 4,350 13,726 13,563 21,238 20,007 19,759 18,723 11,094 7,675 57%
Total Services & Charges 500,003 459,767 1,318,430 1,207,910 1,314,687 1,333,088 1,423,140 1,457,636 1,357,563 106,777 9%
Operating Expenditures 2,618,112 2,556,956 3,613,114 3,606,203 5,152,769 5,456,454 5,674,901 5,816,172 5,824,864 1,546,566 43%
Capital - 49,478 385,000 320,736 232,000 162,000 223,000 234,000 - (88,736) -28%
Bad Debt 861 15 - - - - - - - - -
Interfund Allocations 814,847 763,484 767,616 767,616 845,250 865,482 887,440 915,462 934,585 77,634 10%
Total Expenditures 3,433,820 3,369,933 4,765,730 4,694,555 6,230,019 6,483,936 6,785,341 6,965,634 6,759,449 1,535,464 33%
Net Surplus / (Deficit)801,485 (303,993) - 186,265 - - - - -
Beginning Cash Balance - 803,572 497,492 683,757 683,757 683,757 683,757 683,757 Cash Reserves Target
Cash Adjustments 2,088 (2,088) - - - - - -
Ending Cash Balance 803,572 497,492 683,757 683,757 683,757 683,757 683,757 683,757
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.
City of South Bend, Indiana 2023 Budget
Fund 600 - Consolidated Building Fund
Fund Type Enterprise Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits 1,304,739 1,515,351 1,585,100 1,585,100 1,562,200 1,594,100 1,626,438 1,659,223 1,692,464 (22,900) -1%
Fines, Forfeitures, and Fees 1,140 2,516 2,000 3,962 8,000 8,000 8,000 8,000 8,000 4,038 102%
Interest Earnings 17,782 12,194 16,284 13,041 28,113 23,709 11,328 10,133 7,113 15,072 116%
Other Income 422 1,044 - 1,281 - - - - - (1,281) -100%
Interfund Transfers In - - - - - - - - - - -
Total Revenue 1,324,083 1,531,105 1,603,384 1,603,384 1,598,313 1,625,809 1,645,766 1,677,356 1,707,577 (5,071) 0%
Expenditures by Type
Personnel
Salaries & Wages 763,648 739,269 870,751 850,251 913,016 931,115 949,578 948,411 967,621 62,765 7%
Fringe Benefits 305,840 319,458 392,308 392,308 407,406 437,916 461,479 473,254 488,960 15,098 4%
Total Personnel 1,069,488 1,058,727 1,263,059 1,242,559 1,320,422 1,369,031 1,411,057 1,421,665 1,456,581 77,863 6%
Supplies 14,538 15,666 19,861 28,414 21,998 22,338 22,685 23,039 23,400 (6,416) -23%
Services & Charges
Professional Services 2,411 - 8,000 8,000 8,000 8,000 8,000 8,000 8,000 - 0%
Printing & Advertising 336 716 4,200 3,501 4,200 4,200 4,200 4,200 4,200 699 20%
Utilities - - - - - - - - - - -
Repairs & Maintenance 14,257 28,086 15,000 27,699 16,245 17,590 19,050 20,630 22,345 (11,454) -41%
Education & Training 2,429 219 6,000 5,938 6,000 6,000 6,000 6,000 6,000 62 1%
Travel - - 6,000 6,000 6,000 6,000 6,000 6,000 6,000 - 0%
Other Services & Charges 9,408 18,348 34,310 34,310 40,310 40,365 40,421 40,421 40,478 6,000 17%
Debt Service Principal 41,198 43,020 23,594 23,594 4,674 - - - - (18,920) -80%
Debt Service Interest & Fees 2,184 1,316 567 567 70 - - - - (497) -88%
Total Services & Charges 72,223 91,705 97,671 109,609 85,499 82,155 83,671 85,251 87,023 (24,110) -22%
Operating Expenditures 1,156,248 1,166,098 1,380,591 1,380,582 1,427,919 1,473,524 1,517,413 1,529,955 1,567,004 47,337 3%
Capital - 49,478 - - 40,000 40,000 40,000 40,000 40,000 40,000 100%
Bad Debt 1,631 100 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Interfund Allocations 328,799 339,938 665,210 665,210 354,619 335,858 341,167 352,788 356,873 (310,591) -47%
Total Expenditures 1,486,678 1,555,614 2,046,801 2,046,792 1,823,538 1,850,382 1,899,580 1,923,743 1,964,877 (223,254) -11%
Net Surplus / (Deficit)(162,595) (24,509) (443,417) (443,408) (225,225) (224,573) (253,814) (246,387) (257,300)
Beginning Cash Balance 2,285,733 2,127,056 2,102,372 1,658,964 1,433,739 1,209,166 955,352 708,965 Cash Reserves Target
Cash Adjustments 3,918 (175) - - - - - -
Ending Cash Balance 2,127,056 2,102,372 1,658,964 1,433,739 1,209,166 955,352 708,965 451,665
Cash Reserves Target 371,670 388,904 511,698 455,885 462,596 474,895 480,936 491,219
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.
City of South Bend, Indiana 2023 Budget
Fund 754 - Industrial Revolving Fund
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - 2,658,410 - 4,543,626 - - - - - (4,543,626) -100%
Other Income 266,643 300,472 172,000 259,070 172,000 172,000 172,000 172,000 172,000 (87,070) -34%
Interest Earnings - 380 2,000 2,002 2,000 2,000 2,000 2,000 2,000 (2) 0%
Total Revenue 266,643 2,959,263 174,000 4,804,698 174,000 174,000 174,000 174,000 174,000 (4,630,698) -96%
Expenditures by Type
Services & Charges
Professional Services 88,742 291,043 455,982 309,739 455,982 119,536 121,327 123,154 125,017 146,243 47%
Grants & Subsidies - 2,700,000 - 4,243,386 - - - - - (4,243,386) -100%
Other Services & Charges 15,285 14,830 26,298 24,544 26,298 15,000 15,000 15,000 15,000 1,754 7%
Total Services & Charges 104,026 3,005,872 482,280 4,577,669 482,280 134,536 136,327 138,154 140,017 (4,095,389) -89%
Bad Debt - 184,827 - - - - - - - - -
Total Expenditures 104,026 3,190,699 482,280 4,577,669 482,280 134,536 136,327 138,154 140,017 (4,095,389) -89%
Net Surplus / (Deficit)162,616 (231,436) (308,280) 227,029 (308,280) 39,464 37,673 35,846 33,983
Beginning Cash Balance 2,078,333 2,406,914 3,700,843 3,927,872 3,619,592 3,659,056 3,696,729 3,732,575 Cash Reserves Target
Cash Adjustments 165,965 1,525,365 - - - - - -
Ending Cash Balance 2,406,914 3,700,843 3,927,872 3,619,592 3,659,056 3,696,729 3,732,575 3,766,558
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No City reserve
requirement; there are
program requirements
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.
City of South Bend, Indiana 2023 Budget
Fund 756 - 2015 Smart Streets Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 869 91 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Interfund Transfers In 1,716,000 1,716,000 1,715,000 1,715,000 1,713,000 1,712,500 1,713,500 1,713,500 1,712,500 (2,000) 0%
Total Revenue 1,716,869 1,716,091 1,716,000 1,716,000 1,714,000 1,713,500 1,714,500 1,714,500 1,713,500 (2,000) 0%
Expenditures by Type
Debt Service Principal 1,000,000 1,030,000 1,060,000 1,060,000 1,090,000 1,120,000 1,160,000 1,190,000 1,230,000 30,000 3%
Debt Service Interest & Fees 712,694 682,469 651,694 651,694 619,669 586,785 552,844 517,819 481,819 (32,025) -5%
Total Expenditures 1,712,694 1,712,469 1,711,694 1,711,694 1,709,669 1,706,785 1,712,844 1,707,819 1,711,819 (2,025) 0%
Net Surplus / (Deficit)4,175 3,623 4,306 4,306 4,331 6,715 1,656 6,681 1,681
Beginning Cash Balance 1,734,901 1,739,076 1,742,699 1,747,005 1,751,336 1,758,051 1,759,707 1,766,388 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 1,739,076 1,742,699 1,747,005 1,751,336 1,758,051 1,759,707 1,766,388 1,768,069
Cash Reserves Target 1,739,076 1,742,699 1,747,005 1,751,336 1,758,051 1,759,707 1,766,388 1,768,069
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 759 - 2017 Eddy Street Commons Bond Capital
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 306,537 1 - - - - - - - - -
Total Revenue 306,537 1 - - - - - - - - -
Expenditures by Type
Capital 3,328,966 - - - - - - - - - -
Total Expenditures 3,328,966 - - - - - - - - - -
Net Surplus / (Deficit)(3,022,429) 1 - - - - - - -
Beginning Cash Balance 3,048,190 25,762 25,763 25,763 25,763 25,763 25,763 25,763 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 25,762 25,763 25,763 25,763 25,763 25,763 25,763 25,763
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 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
Adopted 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.
City of South Bend, Indiana 2023 Budget
Fund 760 - 2017 Eddy Street Commons Bond Debt Service
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 1,623 184 1,750 1,750 1,750 1,750 1,750 1,750 1,750 - 0%
Interfund Transfers In 1,390,625 1,915,979 1,926,375 1,926,375 1,929,875 1,941,375 1,955,125 1,951,250 1,950,625 3,500 0%
Total Revenue 1,392,248 1,916,164 1,928,125 1,928,125 1,931,625 1,943,125 1,956,875 1,953,000 1,952,375 3,500 0%
Expenditures by Type
Debt Service Principal 145,000 475,000 720,000 720,000 760,000 810,000 865,000 905,000 950,000 40,000 6%
Debt Service Interest & Fees 1,245,625 1,235,875 1,206,375 1,206,375 1,169,875 1,131,375 1,090,125 1,046,250 1,000,625 (36,500) -3%
Total Expenditures 1,390,625 1,710,875 1,926,375 1,926,375 1,929,875 1,941,375 1,955,125 1,951,250 1,950,625 3,500 0%
Net Surplus / (Deficit)1,623 205,289 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Beginning Cash Balance 3,461,700 3,463,323 3,668,611 3,670,361 3,672,111 3,673,861 3,675,611 3,677,361 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 3,463,323 3,668,611 3,670,361 3,672,111 3,673,861 3,675,611 3,677,361 3,679,111
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:
$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.
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 due 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).
INTERNAL SERVICE FUNDS
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits 2,511 2,711 2,300 2,300 2,500 2,500 2,350 2,300 2,300 200 9%
Charges for Services 6,882,174 7,279,944 8,636,001 8,636,001 10,261,907 10,909,161 11,644,659 12,481,550 13,434,952 1,625,906 19%
Interest Earnings 10,210 6,268 11,090 11,090 - - - - - (11,090) -100%
Other Income 84,210 78,626 69,000 69,014 71,500 71,500 72,000 72,500 72,500 2,486 4%
Interfund Allocation Reimb 122,143 129,585 160,000 160,000 160,000 160,000 160,000 160,000 160,000 - 0%
Total Revenue 7,101,248 7,497,135 8,878,391 8,878,405 10,495,907 11,143,161 11,879,009 12,716,350 13,669,752 1,617,502 18%
Expenditures by Division
Equipment Services 6,718,248 7,695,353 7,943,058 10,223,352 9,679,121 10,336,321 11,057,073 11,856,376 12,741,775 (544,231) -5%
Central Stores 26 - - - - - - - - - -
Print Shop 13,844 2,504 - - - - - - - - -
Radio Shop 229,304 207,641 283,073 282,741 306,521 316,734 326,492 335,482 343,691 23,780 8%
Building Maintenance 180,749 188,820 221,091 225,327 230,883 239,525 247,968 253,878 260,761 5,556 2%
Facilities Management 101,697 144,897 181,838 181,838 156,087 159,797 163,266 166,532 169,460 (25,751) -14%
Central Services Capital - - 190,000 86,463 95,000 132,410 100,000 43,900 37,400 8,537 10%
Total Expenditures 7,243,869 8,239,216 8,819,060 10,999,721 10,467,612 11,184,787 11,894,799 12,656,168 13,553,087 (532,109) -5%
Expenditures by Type
Personnel
Salaries & Wages 1,795,351 1,772,151 2,125,646 2,044,528 2,300,189 2,342,333 2,385,321 2,429,171 2,473,894 255,661 13%
Fringe Benefits 780,402 758,851 982,988 984,106 1,038,768 1,111,422 1,167,599 1,204,952 1,242,478 54,662 6%
Total Personnel 2,575,754 2,531,003 3,108,634 3,028,634 3,338,957 3,453,755 3,552,920 3,634,123 3,716,372 310,323 10%
Supplies 3,998,396 4,782,010 4,594,490 6,894,757 6,138,380 6,692,974 7,322,550 8,033,469 8,840,218 (756,377) -11%
Services & Charges
Professional Services 7,777 12,174 38,825 12,766 12,000 48,910 21,000 30,000 12,000 (766) -6%
Printing & Advertising 863 42 4,650 2,717 - - - - - (2,717) -100%
Utilities 53,701 61,782 64,468 78,568 70,140 71,543 72,974 74,433 75,922 (8,428) -11%
Repairs & Maintenance 54,985 62,344 148,575 175,784 132,000 89,500 108,000 83,900 96,900 (43,784) -25%
Education & Training 9,389 8,696 12,050 11,818 14,050 14,050 14,050 14,050 14,300 2,232 19%
Travel - 51 1,850 1,850 2,850 2,850 2,850 2,850 2,850 1,000 54%
Grants & Subsidies - - - - - - - - - - -
Other Services & Charges 13,132 12,504 16,850 19,659 17,500 18,750 19,000 19,600 19,850 (2,159) -11%
Debt Service Principal 15,596 2,483 8,069 8,069 8,254 4,198 - - - 185 2%
Debt Service Interest & Fees 463 22 423 423 238 48 - - - (185) -44%
Total Services & Charges 155,905 160,096 295,760 311,654 257,032 249,849 237,874 224,833 221,822 (54,622) -18%
Operating Expenditures 6,730,055 7,473,109 7,998,884 10,235,045 9,734,369 10,396,578 11,113,344 11,892,425 12,778,412 (500,676) -5%
Capital - - 63,000 7,500 15,000 60,000 40,000 - - 7,500 100%
Interfund
Interfund Allocations 306,521 683,462 757,176 757,176 718,243 728,209 741,455 763,743 774,675 (38,933) -5%
Interfund Transfers Out 207,293 82,645 - - - - - - - - -
Total Interfund 513,814 766,107 757,176 757,176 718,243 728,209 741,455 763,743 774,675 (38,933) -5%
Total Expenditures 7,243,869 8,239,216 8,819,060 10,999,721 10,467,612 11,184,787 11,894,799 12,656,168 13,553,087 (532,109) -5%
Net Surplus / (Deficit)(142,621) (742,081) 59,331 (2,121,316) 28,295 (41,626) (15,790) 60,182 116,665
Beginning Cash Balance 1,455,158 1,209,079 658,666 (1,462,650) (1,434,355) (1,475,981) (1,491,772) (1,431,590) Cash Reserves Target
Cash Adjustments (103,458) 191,668 - - - - - -
Ending Cash Balance 1,209,079 658,666 (1,462,650) (1,434,355) (1,475,981) (1,491,772) (1,431,590) (1,314,925)
Cash Reserves Target 724,387 823,922 1,099,972 1,046,761 1,118,479 1,189,480 1,265,617 1,355,309
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.
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Equipment Services
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits 2,511 2,711 2,300 2,300 2,500 2,500 2,350 2,300 2,300 200 9%
Charges for Services 6,358,469 6,792,883 8,062,663 8,062,663 9,749,185 10,391,321 11,121,650 11,953,321 12,901,451 1,686,522 21%
Interest Earnings 10,210 6,268 11,090 11,090 - - - - - (11,090) -100%
Other Income 84,210 78,626 69,000 69,014 71,500 71,500 72,000 72,500 72,500 2,486 4%
Interfund Allocation Reimb - - - - - - - - - - -
Total Revenue 6,455,399 6,880,488 8,145,053 8,145,067 9,823,185 10,465,321 11,196,000 12,028,121 12,976,251 1,678,118 21%
Expenditures by Type
Personnel
Salaries & Wages 1,479,343 1,471,454 1,755,094 1,674,374 1,919,307 1,953,859 1,989,102 2,025,055 2,061,721 244,933 15%
Fringe Benefits 659,481 630,308 812,216 812,936 861,381 920,722 966,632 997,185 1,027,885 48,445 6%
Total Personnel 2,138,824 2,101,762 2,567,310 2,487,310 2,780,688 2,874,581 2,955,734 3,022,240 3,089,606 293,378 12%
Supplies 3,992,497 4,776,596 4,587,250 6,888,391 6,129,520 6,683,801 7,311,942 8,022,500 8,828,260 (758,871) -11%
Services & Charges
Professional Services 7,777 12,174 8,500 12,641 12,000 12,000 12,000 12,000 12,000 (641) -5%
Printing & Advertising 863 42 4,500 2,567 - - - - - (2,567) -100%
Utilities 53,701 61,782 64,468 78,568 70,140 71,543 72,974 74,433 75,922 (8,428) -11%
Repairs & Maintenance 46,998 57,860 45,500 85,436 44,500 46,500 49,000 50,000 51,000 (40,936) -48%
Education & Training 3,959 3,763 5,000 5,100 7,000 7,000 7,000 7,000 7,000 1,900 37%
Travel - - 500 500 1,500 1,500 1,500 1,500 1,500 1,000 200%
Other Services & Charges 12,242 11,711 15,100 17,909 16,100 17,350 17,600 18,200 18,450 (1,809) -10%
Debt Service Principal 5,208 - 8,069 8,069 8,254 4,198 - - - 185 2%
Debt Service Interest & Fees 55 - 423 423 238 48 - - - (185) -44%
Total Services & Charges 130,803 147,332 152,060 211,213 159,732 160,139 160,074 163,133 165,872 (51,481) -24%
Operating Expenditures 6,262,125 7,025,689 7,306,620 9,586,914 9,069,940 9,718,521 10,427,750 11,207,873 12,083,738 (516,974) -5%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 248,830 587,019 636,438 636,438 609,181 617,800 629,323 648,503 658,037 (27,257) -4%
Interfund Transfers Out 207,293 82,645 - - - - - - - - -
Total Interfund 456,123 669,664 636,438 636,438 609,181 617,800 629,323 648,503 658,037 (27,257) -4%
Total Expenditures 6,718,248 7,695,353 7,943,058 10,223,352 9,679,121 10,336,321 11,057,073 11,856,376 12,741,775 (544,231) -5%
Net Profit (Loss)(262,849) (814,865) 201,995 (2,078,285) 144,064 129,000 138,927 171,745 234,476
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Central Stores
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb - - - - - - - - - - -
Total Revenue - - - - - - - - - - -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 26 - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Repairs & Maintenance - - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Debt Service Principal - - - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Operating Expenditures 26 - - - - - - - - - -
Capital - - - - - - - - - - -
Interfund
Interfund Allocations - - - - - - - - - - -
Interfund Transfers Out - - - - - - - - - - -
Total Interfund - - - - - - - - - - -
Total Expenditures 26 - - - - - - - - - -
Net Profit (Loss)(26) - - - - - - - -
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Print Shop
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services 74 - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb - - - - - - - - - - -
Total Revenue 74 - - - - - - - - - -
Expenditures by Type
Personnel
Salaries & Wages - - - - - - - - - - -
Fringe Benefits - - - - - - - - - - -
Total Personnel - - - - - - - - - - -
Supplies 391 - - - - - - - - - -
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Repairs & Maintenance 2,657 - - - - - - - - - -
Education & Training - - - - - - - - - - -
Travel - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Debt Service Principal 10,388 2,483 - - - - - - - - -
Debt Service Interest & Fees 408 22 - - - - - - - - -
Total Services & Charges 13,453 2,504 - - - - - - - - -
Operating Expenditures 13,844 2,504 - - - - - - - - -
Capital - - - - - - - - - - -
Interfund
Interfund Allocations - - - - - - - - - - -
Interfund Transfers Out - - - - - - - - - - -
Total Interfund - - - - - - - - - - -
Total Expenditures 13,844 2,504 - - - - - - - - -
Net Profit (Loss)(13,770) (2,504) - - - - - - -
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Radio Shop
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services 430,761 398,698 472,125 472,125 394,472 398,407 402,382 406,396 410,450 (77,653) -16%
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb - - - - - - - - - - -
Total Revenue 430,761 398,698 472,125 472,125 394,472 398,407 402,382 406,396 410,450 (77,653) -16%
Expenditures by Type
Personnel
Salaries & Wages 141,304 120,454 168,328 168,328 173,363 176,820 180,347 183,943 187,612 5,035 3%
Fringe Benefits 53,783 55,590 73,614 73,614 75,885 81,618 86,048 88,993 91,950 2,271 3%
Total Personnel 195,087 176,044 241,942 241,942 249,248 258,438 266,395 272,936 279,562 7,306 3%
Supplies 2,610 1,617 3,390 3,390 3,357 3,582 3,879 4,201 4,501 (33) -1%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - 150 150 - - - - - (150) -100%
Utilities - - - - - - - - - - -
Repairs & Maintenance 2,274 - 2,000 2,000 1,500 1,500 2,000 2,000 2,500 (500) -25%
Education & Training 4,380 3,750 5,000 4,668 5,000 5,000 5,000 5,000 5,000 332 7%
Travel - 51 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Other Services & Charges 222 - 400 400 400 400 400 400 400 - 0%
Debt Service Principal - - - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - - - -
Total Services & Charges 6,876 3,801 8,550 8,218 7,900 7,900 8,400 8,400 8,900 (318) -4%
Operating Expenditures 204,573 181,462 253,882 253,550 260,505 269,920 278,674 285,537 292,963 6,955 3%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 24,731 26,179 29,191 29,191 46,016 46,814 47,818 49,945 50,728 16,825 58%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 24,731 26,179 29,191 29,191 46,016 46,814 47,818 49,945 50,728 16,825 58%
Total Expenditures 229,304 207,641 283,073 282,741 306,521 316,734 326,492 335,482 343,691 23,780 8%
Net Profit (Loss)201,456 191,057 189,052 189,384 87,951 81,673 75,890 70,914 66,759
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Building Maintenance
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services 92,871 88,364 101,213 101,213 118,250 119,433 120,627 121,833 123,051 17,037 17%
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb - - - - - - - - - - -
Total Revenue 92,871 88,364 101,213 101,213 118,250 119,433 120,627 121,833 123,051 17,037 17%
Expenditures by Type
Personnel
Salaries & Wages 114,126 111,340 131,598 131,200 134,774 137,454 140,188 142,975 145,819 3,574 3%
Fringe Benefits 51,350 56,999 69,026 69,424 72,534 78,147 82,447 85,260 88,082 3,110 4%
Total Personnel 165,476 168,339 200,624 200,624 207,308 215,601 222,635 228,235 233,901 6,684 3%
Supplies 2,735 3,697 3,700 2,826 5,503 5,591 6,729 6,768 7,457 2,677 95%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Repairs & Maintenance 3,056 4,484 3,400 8,510 5,000 5,000 5,000 5,000 5,000 (3,510) -41%
Education & Training - - 500 500 500 500 500 500 750 - 0%
Travel - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Debt Service Principal - - - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - - - -
Total Services & Charges 3,056 4,484 3,900 9,010 5,500 5,500 5,500 5,500 5,750 (3,510) -39%
Operating Expenditures 171,266 176,519 208,224 212,460 218,311 226,692 234,864 240,503 247,108 5,851 3%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 9,483 12,301 12,867 12,867 12,572 12,833 13,104 13,375 13,653 (295) -2%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 9,483 12,301 12,867 12,867 12,572 12,833 13,104 13,375 13,653 (295) -2%
Total Expenditures 180,749 188,820 221,091 225,327 230,883 239,525 247,968 253,878 260,761 5,556 2%
Net Profit (Loss)(87,879) (100,456) (119,878) (124,114) (112,633) (120,092) (127,341) (132,045) (137,710)
City of South Bend, Indiana 2023 Budget
Fund 222 - Central Services
Facilities Management
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Licenses & Permits - - - - - - - - - - -
Charges for Services - - - - - - - - - - -
Interest Earnings - - - - - - - - - - -
Other Income - - - - - - - - - - -
Interfund Allocation Reimb 122,143 129,585 160,000 160,000 160,000 160,000 160,000 160,000 160,000 - 0%
Total Revenue 122,143 129,585 160,000 160,000 160,000 160,000 160,000 160,000 160,000 - 0%
Expenditures by Type
Personnel
Salaries & Wages 60,578 68,903 70,626 70,626 72,745 74,200 75,684 77,198 78,742 2,119 3%
Fringe Benefits 15,788 15,955 28,132 28,132 28,968 30,935 32,472 33,514 34,561 836 3%
Total Personnel 76,366 84,858 98,758 98,758 101,713 105,135 108,156 110,712 113,303 2,955 3%
Supplies 137 100 150 150 - - - - - (150) -100%
Services & Charges
Professional Services - - - - - - - - - - -
Printing & Advertising - - - - - - - - - - -
Utilities - - - - - - - - - - -
Repairs & Maintenance - - 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0%
Education & Training 1,050 1,182 1,550 1,550 1,550 1,550 1,550 1,550 1,550 - 0%
Travel - - 350 350 350 350 350 350 350 - 0%
Other Services & Charges 667 793 1,350 1,350 1,000 1,000 1,000 1,000 1,000 (350) -26%
Debt Service Principal - - - - - - - - - - -
Debt Service Interest & Fees - - - - - - - - - - -
Total Services & Charges 1,718 1,975 4,250 4,250 3,900 3,900 3,900 3,900 3,900 (350) -8%
Operating Expenditures 78,220 86,934 103,158 103,158 105,613 109,035 112,056 114,612 117,203 2,455 2%
Capital - - - - - - - - - - -
Interfund
Interfund Allocations 23,477 57,963 78,680 78,680 50,474 50,762 51,210 51,920 52,257 (28,206) -36%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 23,477 57,963 78,680 78,680 50,474 50,762 51,210 51,920 52,257 (28,206) -36%
Total Expenditures 101,697 144,897 181,838 181,838 156,087 159,797 163,266 166,532 169,460 (25,751) -14%
Net Profit (Loss)20,446 (15,312) (21,838) (21,838) 3,913 203 (3,266) (6,532) (9,460)
City of South Bend, Indiana 2023 Budget
Fund 224 - Central Services Capital
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 50 40 - - - - - - - - -
Other Income 7,268 1,472 - - - - - - - - -
Interfund Transfers In 207,293 82,645 - - - - - - - - -
Total Revenue 214,611 84,157 - - - - - - - - -
Expenditures by Type
Supplies 5,501 - - - - - - - - - -
Services & Charges
Repairs & Maintenance 15,267 17,143 - - - - - - - - -
Debt Service Principal - 7,888 - - - - - - - - -
Debt Service Interest & Fees - 603 - - - - - - - - -
Total Services & Charges 15,267 25,634 - - - - - - - - -
Capital 189,582 84,745 - - - - - - - - -
Total Expenditures 210,349 110,378 - - - - - - - - -
Net Surplus / (Deficit)4,262 (26,221) - - - - - - -
Beginning Cash Balance 21,921 26,221 - - - - - - Cash Reserves Target
Cash Adjustments 38 - - - - - - -
Ending Cash Balance 26,221 - - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
City of South Bend, Indiana 2023 Budget
Fund 226 - Liability Insurance
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 54,492 36,491 31,847 31,847 69,840 71,236 43,570 53,216 59,467 37,993 119%
Other Income 1,626,433 84,555 2,000 32,747 2,000 2,000 2,000 2,000 2,000 (30,747) -94%
Interfund Allocation Reimb 2,914,500 3,265,000 3,365,000 3,365,000 3,583,000 3,591,959 3,600,940 3,609,941 3,618,965 218,000 6%
Interfund Transfers In 49,087 - - - - - - - - - -
Total Revenue 4,644,513 3,386,046 3,398,847 3,429,594 3,654,840 3,665,195 3,646,510 3,665,157 3,680,432 225,246 7%
Expenditures by Activity
Safety/Risk Management 151,479 30,947 - - - - - - - - -
Business Insurance 761,414 1,188,510 1,230,000 1,636,516 1,230,000 1,240,000 1,250,100 1,260,301 1,270,604 (406,516) -25%
Liability Coverage 622,434 452,651 1,865,000 3,135,469 1,085,000 1,085,000 1,085,000 1,085,000 1,085,000 (2,050,469) -65%
Worker's Compensation 1,211,453 1,531,310 1,268,000 1,268,000 1,268,000 1,269,000 1,270,000 1,271,000 1,272,000 - 0%
Catastrophic Events 910,806 24,884 - 479 - - - - - (479) -100%
Total Expenditures 3,657,587 3,228,301 4,363,000 6,040,464 3,583,000 3,594,000 3,605,100 3,616,301 3,627,604 (2,457,464) -41%
Expenditures by Type
Personnel
Salaries & Wages 116,402 - - - - - - - - - -
Fringe Benefits 46,090 - - - - - - - - - -
Other Personnel Costs 17,333 14,052 42,000 42,000 42,000 42,000 42,000 42,000 42,000 - 0%
Total Personnel 179,825 14,052 42,000 42,000 42,000 42,000 42,000 42,000 42,000 - 0%
Supplies 1,988 2,187 - - - - - - - - -
Services & Charges
Professional Services 420,313 334,849 1,001,000 941,020 221,000 222,000 223,000 224,000 225,000 (720,020) -77%
Repairs & Maintenance 2,119 4,286 - 1,710,233 - - - - - (1,710,233) -100%
Insurance 1,840,034 2,432,482 2,170,000 2,298,201 2,170,000 2,180,000 2,190,100 2,200,301 2,210,604 (128,201) -6%
Education & Training 6,285 2,000 - - - - - - - - -
Travel 356 - - - - - - - - - -
Other Services & Charges 218,415 391,938 1,150,000 1,048,531 1,150,000 1,150,000 1,150,000 1,150,000 1,150,000 101,469 10%
Total Services & Charges 2,487,522 3,165,555 4,321,000 5,997,985 3,541,000 3,552,000 3,563,100 3,574,301 3,585,604 (2,456,985) -41%
Operating Expenditures 2,669,334 3,181,793 4,363,000 6,039,985 3,583,000 3,594,000 3,605,100 3,616,301 3,627,604 (2,456,985) -41%
Capital 910,806 24,884 - 479 - - - - - (479) -100%
Interfund Allocations 77,446 21,624 - - - - - - - - -
Total Expenditures 3,657,587 3,228,301 4,363,000 6,040,464 3,583,000 3,594,000 3,605,100 3,616,301 3,627,604 (2,457,464) -41%
Net Surplus / (Deficit)986,926 157,746 (964,153) (2,610,870) 71,840 71,195 41,410 48,856 52,828
Beginning Cash Balance 4,961,426 5,956,858 6,100,867 3,489,997 3,561,837 3,633,032 3,674,442 3,723,298 Cash Reserves Target
Cash Adjustments 8,506 (13,737) - - - - - -
Ending Cash Balance 5,956,858 6,100,867 3,489,997 3,561,837 3,633,032 3,674,442 3,723,298 3,776,126
Cash Reserves Target 1,828,793 1,614,150 3,020,232 1,791,500 1,797,000 1,802,550 1,808,151 1,813,802
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 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.
City of South Bend, Indiana 2023 Budget
Fund 279 - IT / Innovation / 311 Call Center
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 111,796 47,379 - - - - - - - - -
Interest Earnings 21,431 14,598 5,000 11,500 5,000 5,000 5,000 5,000 5,000 (6,500) -57%
Debt Proceeds - 900,928 - 166,345 - - - - - (166,345) -100%
Donations - 15,000 - 181,988 - - - - - (181,988) -100%
Other Income 53,757 111,836 64,525 142,733 73,764 73,953 75,613 81,165 81,806 (68,969) -48%
Interfund Allocation Reimb 6,656,930 9,129,846 9,620,204 9,620,204 9,990,823 10,025,657 10,351,931 10,618,842 10,736,546 370,619 4%
Total Revenue 6,843,915 10,219,588 9,689,729 10,122,770 10,069,587 10,104,610 10,432,544 10,705,007 10,823,352 (53,183) -1%
Expenditures by Division
311 Call Center 551,515 567,939 683,948 683,955 732,477 756,455 777,135 794,027 811,139 48,522 7%
Information Technology 7,324,325 8,264,034 9,015,101 9,603,828 9,346,543 9,408,456 9,716,735 9,973,344 10,075,638 (257,285) -3%
Total Expenditures 7,875,840 8,831,973 9,699,049 10,287,783 10,079,020 10,164,911 10,493,870 10,767,371 10,886,777 (208,763) -2%
Expenditures by Type
Personnel
Salaries & Wages 1,844,342 1,908,602 2,170,830 2,170,737 2,485,597 2,567,331 2,616,775 2,667,206 2,718,651 314,860 15%
Fringe Benefits 708,812 704,230 874,276 874,369 974,307 1,047,397 1,099,440 1,134,673 1,170,101 99,938 11%
Total Personnel 2,553,154 2,612,832 3,045,106 3,045,106 3,459,904 3,614,728 3,716,215 3,801,879 3,888,752 414,798 14%
Supplies 130,511 714,903 193,850 598,758 224,750 147,250 147,250 147,250 147,250 (374,008) -62%
Services & Charges
Professional Services 1,058,605 510,586 410,500 956,579 800,000 775,000 775,000 775,000 775,000 (156,579) -16%
Printing & Advertising 1,005 3,277 5,150 8,627 15,000 15,000 15,000 15,000 15,000 6,373 74%
Repairs & Maintenance 3,021,127 3,646,311 4,635,738 4,191,757 4,575,743 4,607,704 4,835,174 5,023,010 5,090,404 383,986 9%
Education & Training 9,162 33,654 57,900 43,857 70,000 70,000 70,000 70,000 70,000 26,143 60%
Travel 7,385 161 27,110 33,028 31,550 31,550 31,550 31,550 31,550 (1,478) -4%
Other Services & Charges 422,383 292,472 193,824 270,335 78,000 78,000 78,000 78,000 78,000 (192,335) -71%
Debt Service Principal 606,922 966,528 1,063,402 1,073,320 763,197 766,060 767,280 768,546 735,000 (310,123) -29%
Debt Service Interest & Fees 59,675 50,358 65,816 65,762 60,063 58,804 57,584 56,317 55,000 (5,699) -9%
Total Services & Charges 5,186,263 5,503,347 6,459,440 6,643,266 6,393,553 6,402,118 6,629,588 6,817,423 6,849,954 (249,713) -4%
Operating Expenditures 7,869,929 8,831,082 9,698,396 10,287,130 10,078,207 10,164,096 10,493,053 10,766,552 10,885,956 (208,923) -2%
Interfund
Interfund Allocations 5,911 891 653 653 813 815 817 819 821 160 25%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 5,911 891 653 653 813 815 817 819 821 160 25%
Total Expenditures 7,875,840 8,831,973 9,699,049 10,287,783 10,079,020 10,164,911 10,493,870 10,767,371 10,886,777 (208,763) -2%
Net Surplus / (Deficit)(1,031,925) 1,387,615 (9,320) (165,013) (9,433) (60,301) (61,326) (62,364) (63,425)
Beginning Cash Balance 3,108,342 2,125,192 3,482,865 3,317,852 3,308,419 3,248,118 3,186,792 3,124,428 Cash Reserves Target
Cash Adjustments 48,775 (29,942) - - - - - -
Ending Cash Balance 2,125,192 3,482,865 3,317,852 3,308,419 3,248,118 3,186,792 3,124,428 3,061,003
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.
City of South Bend, Indiana 2023 Budget
Fund 279 - IT / Innovation / 311 Call Center
311 Call Center
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 373,916 396,775 458,680 458,587 478,968 487,743 496,695 505,824 515,139 20,381 4%
Fringe Benefits 169,385 166,120 195,768 195,861 203,159 218,362 230,090 237,853 245,650 7,298 4%
Total Personnel 543,300 562,895 654,448 654,448 682,127 706,105 726,785 743,677 760,789 27,679 4%
Supplies 895 1,872 2,000 2,007 10,000 10,000 10,000 10,000 10,000 7,993 398%
Services & Charges
Printing & Advertising - 666 5,150 5,150 15,000 15,000 15,000 15,000 15,000 9,850 191%
Education & Training 3,572 1,006 12,000 12,000 15,000 15,000 15,000 15,000 15,000 3,000 25%
Travel 769 - 8,550 8,550 8,550 8,550 8,550 8,550 8,550 - 0%
Other Services & Charges 1,600 1,500 1,800 1,800 1,800 1,800 1,800 1,800 1,800 - 0%
Total Services & Charges 5,941 3,172 27,500 27,500 40,350 40,350 40,350 40,350 40,350 12,850 47%
Interfund Allocations 1,379 - - - - - - - - - -
Total Expenditures 551,515 567,939 683,948 683,955 732,477 756,455 777,135 794,027 811,139 48,522 7%
City of South Bend, Indiana 2023 Budget
Fund 279 - IT / Innovation / 311 Call Center
Information Technology
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Expenditures by Type
Personnel
Salaries & Wages 1,470,427 1,511,827 1,712,150 1,712,150 2,006,629 2,079,588 2,120,080 2,161,382 2,203,512 294,479 17%
Fringe Benefits 539,428 538,110 678,508 678,508 771,148 829,035 869,350 896,820 924,451 92,640 14%
Total Personnel 2,009,854 2,049,936 2,390,658 2,390,658 2,777,777 2,908,623 2,989,430 3,058,202 3,127,963 387,119 16%
Supplies 129,616 713,031 191,850 596,751 214,750 137,250 137,250 137,250 137,250 (382,001) -64%
Services & Charges
Professional Services 1,058,605 510,586 410,500 956,579 800,000 775,000 775,000 775,000 775,000 (156,579) -16%
Printing & Advertising 1,005 2,611 - 3,477 - - - - - (3,477) -100%
Repairs & Maintenance 3,021,127 3,646,311 4,635,738 4,191,757 4,575,743 4,607,704 4,835,174 5,023,010 5,090,404 383,986 9%
Education & Training 5,590 32,648 45,900 31,857 55,000 55,000 55,000 55,000 55,000 23,143 73%
Travel 6,616 161 18,560 24,478 23,000 23,000 23,000 23,000 23,000 (1,478) -6%
Other Services & Charges 420,783 290,972 192,024 268,535 76,200 76,200 76,200 76,200 76,200 (192,335) -72%
Debt Service Principal 606,922 966,528 1,063,402 1,073,320 763,197 766,060 767,280 768,546 735,000 (310,123) -29%
Debt Service Interest & Fees 59,675 50,358 65,816 65,762 60,063 58,804 57,584 56,317 55,000 (5,699) -9%
Total Services & Charges 5,180,322 5,500,175 6,431,940 6,615,766 6,353,203 6,361,768 6,589,238 6,777,073 6,809,604 (262,563) -4%
Operating Expenditures 7,319,793 8,263,143 9,014,448 9,603,175 9,345,730 9,407,641 9,715,918 9,972,525 10,074,817 (257,445) -3%
Interfund
Interfund Allocations 4,532 891 653 653 813 815 817 819 821 160 25%
Interfund Transfers Out - - - - - - - - - - -
Total Interfund 4,532 891 653 653 813 815 817 819 821 (525,547) -80482%
Total Expenditures 7,324,325 8,264,034 9,015,101 9,603,828 9,346,543 9,408,456 9,716,735 9,973,344 10,075,638 (257,445) -3%
City of South Bend, Indiana 2023 Budget
Fund 711 - Self-Funded Employee Benefits
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 15,885,258 15,742,095 16,181,440 16,081,440 16,457,440 18,287,840 19,664,783 20,592,796 21,532,431 376,000 2%
Interest Earnings 89,646 62,791 58,809 58,809 142,241 112,137 54,305 48,525 33,394 83,432 142%
Other Income 373,523 1,438,628 385,000 485,000 385,000 385,000 385,000 385,000 385,000 (100,000) -21%
Total Revenue 16,348,427 17,243,514 16,625,249 16,625,249 16,984,681 18,784,977 20,104,088 21,026,321 21,950,825 359,432 2%
Expenditures by Activity
Health Insurance 14,472,911 15,509,012 17,121,703 17,112,693 18,169,424 19,028,374 19,929,350 20,874,442 21,865,843 1,056,731 6%
Workplace Wellness Clinic 996,006 1,003,588 1,169,308 497,963 1,169,308 1,189,694 1,210,488 1,231,698 1,253,332 671,345 135%
Employee Wellness 76,048 89,896 99,974 91,696 100,974 102,233 103,518 104,828 106,165 9,278 10%
Total Expenditures 15,544,965 16,602,496 18,390,985 17,702,352 19,439,706 20,320,301 21,243,356 22,210,968 23,225,340 1,737,354 10%
Expenditures by Type
Personnel
Other Personnel Costs 13,740,971 14,681,353 16,308,759 16,299,093 17,357,480 18,203,043 19,090,365 20,021,529 20,998,724 1,058,387 6%
Total Personnel 13,740,971 14,681,353 16,308,759 16,299,093 17,357,480 18,203,043 19,090,365 20,021,529 20,998,724 1,058,387 6%
Supplies 131,045 110,297 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0%
Services & Charges
Professional Services 1,083,611 1,063,335 1,198,308 518,341 1,198,308 1,218,694 1,239,488 1,260,698 1,282,332 679,967 131%
Printing & Advertising - - 100 100 100 100 100 100 100 - 0%
Insurance 587,028 737,651 732,318 729,642 732,318 746,964 761,903 777,141 792,684 2,676 0%
Other Services & Charges 1,476 3,194 1,500 5,176 1,500 1,500 1,500 1,500 1,500 (3,676) -71%
Total Services & Charges 1,672,115 1,804,180 1,932,226 1,253,259 1,932,226 1,967,258 2,002,991 2,039,439 2,076,616 678,967 54%
Operating Expenditures 15,544,131 16,595,829 18,390,985 17,702,352 19,439,706 20,320,301 21,243,356 22,210,968 23,225,340 1,737,354 10%
Bad Debt 833 - - - - - - - - - -
Interfund Transfers Out - 6,667 - - - - - - - - -
Total Expenditures 15,544,965 16,602,496 18,390,985 17,702,352 19,439,706 20,320,301 21,243,356 22,210,968 23,225,340 1,737,354 10%
Net Surplus / (Deficit)803,462 641,018 (1,765,736) (1,077,103) (2,455,025) (1,535,324) (1,139,268) (1,184,647) (1,274,515)
Beginning Cash Balance 9,277,319 10,143,060 10,786,414 9,709,311 7,254,286 5,718,962 4,579,694 3,395,047 Cash Reserves Target
Cash Adjustments 62,279 2,336 - - - - - -
Ending Cash Balance 10,143,060 10,786,414 9,709,311 7,254,286 5,718,962 4,579,694 3,395,047 2,120,532
Cash Reserves Target 3,886,241 4,150,624 4,425,588 4,859,927 5,080,075 5,310,839 5,552,742 5,806,335
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.
City of South Bend, Indiana 2023 Budget
Fund 713 - Unemployment Compensation
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 6,899 22,056 105,517 105,517 86,291 86,786 88,455 90,055 91,706 (19,226) -18%
Interest Earnings 1,187 69 209 209 640 789 584 860 1,150 431 206%
Other Income - 74,683 - - - - - - - - -
Interfund Transfers In - 6,667 - - - - - - - - -
Total Revenue 8,087 103,474 105,726 105,726 86,931 87,575 89,039 90,915 92,856 (18,795) -18%
Expenditures by Type
Personnel
Other Personnel Costs 157,449 75,914 80,000 80,000 80,000 80,000 80,000 80,000 80,000 - 0%
Total Expenditures 157,449 75,914 80,000 80,000 80,000 80,000 80,000 80,000 80,000 - 0%
Net Surplus / (Deficit)(149,363) 27,560 25,726 25,726 6,931 7,575 9,039 10,915 12,856
Beginning Cash Balance 180,911 31,859 - 25,726 32,657 40,232 49,271 60,186 Cash Reserves Target
Cash Adjustments 310 (59,419) - - - - - -
Ending Cash Balance 31,859 - 25,726 32,657 40,232 49,271 60,186 73,042
Cash Reserves Target 39,362 18,979 20,000 20,000 20,000 20,000 20,000 20,000
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 714 - Parental Leave Fund
Fund Type Internal Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Charges for Services 244,090 248,401 257,209 257,209 296,095 280,778 286,178 291,354 296,696 38,886 15%
Interest Earnings 751 1,125 1,494 1,494 5,476 6,023 3,951 5,150 6,116 3,982 267%
Total Revenue 244,841 249,526 258,703 258,703 301,571 286,801 290,129 296,504 302,812 42,868 17%
Expenditures by Type
Personnel
Salaries & Wages 119,938 180,337 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Total Expenditures 119,938 180,337 253,846 253,846 253,846 258,923 264,101 269,383 274,771 - 0%
Net Surplus / (Deficit)124,903 69,189 4,857 4,857 47,725 27,878 26,028 27,121 28,041
Beginning Cash Balance 32,563 157,521 226,711 231,568 279,293 307,171 333,199 360,320 Cash Reserves Target
Cash Adjustments 56 - - - - - - -
Ending Cash Balance 157,521 226,711 231,568 279,293 307,171 333,199 360,320 388,361
Cash Reserves Target 9,595 14,427 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:
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.
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.
ADMINISTRATIVE FUNDS
City of South Bend, Indiana 2023 Budget
Fund 102 - Rainy Day
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 94,111 64,091 99,340 99,340 220,188 224,592 137,450 168,079 188,156 120,848 122%
Total Revenue 94,111 64,091 99,340 99,340 220,188 224,592 137,450 168,079 188,156 120,848 122%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit)94,111 64,091 99,340 99,340 220,188 224,592 137,450 168,079 188,156
Cash Reserves Target
Beginning Cash Balance 10,733,474 10,845,986 10,910,077 11,009,417 11,229,605 11,454,197 11,591,647 11,759,726
Cash Adjustments 18,401 - - - - - - -
Ending Cash Balance 10,845,986 10,910,077 11,009,417 11,229,605 11,454,197 11,591,647 11,759,726 11,947,882
Cash Reserves Target 8,990,871 8,206,993 8,717,131 11,965,074 11,203,434 9,467,319 9,600,667 9,840,704
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
3% of total expenditures in
previous fiscal year for Civil
City Funds, less interfund
transfers out
City of South Bend, Indiana 2023 Budget
Fund 227 - Loss Recovery
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 5,076 2,515 3,769 3,769 8,357 8,525 5,217 6,380 7,142 4,588 122%
Total Revenue 5,076 2,515 3,769 3,769 8,357 8,525 5,217 6,380 7,142 4,588 122%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Other Services & Charges 130,370 69,630 - - - - - - - - -
Total Services & Charges 130,370 69,630 - - - - - - - - -
Capital - - - - - - - - - - -
Total Expenditures 130,370 69,630 - - - - - - - - -
Net Surplus / (Deficit)(125,295) (67,115) 3,769 3,769 8,357 8,525 5,217 6,380 7,142
Beginning Cash Balance 605,471 481,214 414,099 417,868 426,225 434,750 439,967 446,347 Cash Reserves Target
Cash Adjustments 1,038 - - - - - - -
Ending Cash Balance 481,214 414,099 417,868 426,225 434,750 439,967 446,347 453,489
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
City of South Bend, Indiana 2023 Budget
Fund 217 - Gift, Donation, Bequest
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 7,284 6,884 3,270 3,270 11,524 11,064 6,957 8,747 10,056 8,254 252%
Wayfinding Signage Project - - - - - - - - - - -
Bloomberg Mayors Challenge 404,000 322,000 - - - - - - - - -
Human Rights Scholarship Prog. 8,370 - 18,000 18,000 18,000 18,000 18,000 18,000 18,000 - 0%
Office of Sustainability 41,000 - - 90,000 - - - - - (90,000) -100%
Historic Preservation Commiss.196 2,009 - - - - - - - - -
Home Energy Improvements 100,000 - - - - - - - - - -
Vacant & Abandoned Demolitions 55,000 - - - - - - - - - -
Animal Resource Center 49,603 47,599 35,000 35,000 35,000 15,000 15,000 15,000 15,000 - 0%
Pokagon Band Donation 100,000 100,000 - 100,000 - - - - - (100,000) -100%
Total Revenue 765,453 478,492 56,270 246,270 64,524 44,064 39,957 41,747 43,056 (181,746) -74%
Expenditures by Project
Wayfinding Signage Project 56,258 33,500 - - - - - - - - -
Bloomberg Mayors Challenge 313,871 323,775 322,506 392,764 - - - - - (392,764) -100%
Human Rights Scholarship Prog. 6,655 - 14,000 14,000 14,000 14,000 14,000 14,000 14,000 - 0%
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 - - - - - (41,000) -100%
Historic Preservation Commiss.- - 1,000 1,000 1,000 1,000 1,000 - - - 0%
Home Energy Improvements 61,608 118,377 - 101,460 - - - - - (101,460) -100%
Vacant & Abandoned Demolitions - 2,863 - 52,625 - - - - - (52,625) -100%
Animal Resource Center 14,902 2,910 50,000 48,397 50,000 50,000 - - - 1,603 3%
Total Expenditures 453,294 481,425 431,006 653,746 67,500 67,500 17,500 16,500 16,500 (586,246) -90%
Expenditures by Type
Supplies - - 43,500 35,318 2,500 2,500 2,500 2,500 2,500 (32,818) -93%
Services & Charges
Professional Services 382,631 360,185 372,506 441,161 50,000 50,000 - - - (391,161) -89%
Printing & Advertising 6,650 - 6,000 6,000 6,000 6,000 6,000 5,000 5,000 - 0%
Repairs & Maintenance 64,008 118,377 - - - - - - - - -
Grants & Subsidies - - 9,000 99,000 9,000 9,000 9,000 9,000 9,000 (90,000) -91%
Other Services & Charges 5 2,863 - 52,625 - - - - - (52,625) -100%
Total Services & Charges 453,294 481,425 387,506 598,786 65,000 65,000 15,000 14,000 14,000 (533,786) -89%
Total Expenditures 453,294 481,425 431,006 634,104 67,500 67,500 17,500 16,500 16,500 (566,604) -89%
Net Surplus / (Deficit)312,160 (2,933) (374,736) (387,834) (2,976) (23,436) 22,457 25,247 26,556
Beginning Cash Balance 668,273 981,455 978,522 590,688 587,712 564,276 586,733 611,980 Cash Reserves Target
Cash Adjustments 1,022 - - - - - - -
Ending Cash Balance 981,455 978,522 590,688 587,712 564,276 586,733 611,980 638,536
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Donation Sources and Uses:
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.
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
Revenues and expenditures vary depending on donations received and when projects are sufficiently funded.
Judith Westfall Irrevocable Trust - 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.
Pokagon Band (2019-2022) - the City received a $100,000 annual donation from the Pokagon Band of the Potawatomi to be used towards the Bowman Creek Project.
Home Energy Improvements - From 2019 through 2022, the City has received private grants 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 (2019: $125,000; 2020: $100,000; 2022: $70,000). The South Bend Green Corps Senior Home Energy Improvements program assists
seniors 65 years and older with home repairs. The City also received $20,000 from the Florence V. Carroll Charitable Trust to be used for Home Energy Improvements, not restricted to seniors.
Bloomberg Mayor's Challenge Award (2019-2022) - 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
City of South Bend, Indiana 2023 Budget
Fund 258 - Human Rights Federal Grants
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 167,100 162,140 68,200 68,200 54,600 54,600 54,600 54,600 54,600 (13,600) -20%
Charges for Services 8,500 10,833 85,000 85,000 85,000 85,000 85,000 99,000 113,000 - 0%
Interest Earnings 1,540 2,417 - 1,600 - - - - - (1,600) -100%
Other Income - - 2,050 450 1,400 1,400 1,400 1,400 1,400 950 211%
Total Revenue 177,140 175,390 155,250 155,250 141,000 141,000 141,000 155,000 169,000 (14,250) -9%
Expenditures by Subdivision
General 19,061 9,928 3,000 2,760 - - - - - (2,760) -100%
EEOC 100,391 98,139 124,371 127,583 131,092 133,965 136,984 139,236 141,820 3,509 3%
HUD 93,473 126,938 113,745 110,745 117,228 117,851 120,870 122,622 125,356 6,483 6%
Total Expenditures 212,926 235,005 241,116 241,088 248,320 251,816 257,854 261,858 267,176 7,232 3%
Expenditures by Type
Personnel
Salaries & Wages 124,770 125,084 128,156 128,156 135,024 137,684 140,398 143,166 145,990 6,868 5%
Fringe Benefits 38,541 38,636 52,160 52,160 54,346 58,232 61,256 63,292 65,336 2,186 4%
Total Personnel 163,311 163,721 180,316 180,316 189,370 195,916 201,654 206,458 211,326 9,054 5%
Supplies 1,724 3,864 2,000 1,972 2,000 2,000 2,000 2,000 2,000 28 1%
Services & Charges
Professional Services 24,667 18,333 27,800 23,800 22,900 22,900 22,900 22,900 22,900 (900) -4%
Printing & Advertising 16,215 11,878 6,000 13,525 6,000 3,500 3,500 3,000 3,000 (7,525) -56%
Education & Training 5,960 5,178 6,000 4,818 9,000 9,000 9,000 9,000 9,000 4,182 87%
Travel - - 17,800 15,332 18,000 18,000 18,000 18,000 18,000 2,668 17%
Other Services & Charges 1,049 32,032 1,200 1,325 1,050 500 800 500 950 (275) -21%
Total Services & Charges 47,891 67,420 58,800 58,800 56,950 53,900 54,200 53,400 53,850 (1,850) -3%
Interfund Transfers Out - - - - - - - - - - -
Total Expenditures 212,926 235,005 241,116 241,088 248,320 251,816 257,854 261,858 267,176 7,232 3%
Net Surplus / (Deficit)(35,786) (59,614) (85,866) (85,838) (107,320) (110,816) (116,854) (106,858) (98,176)
Beginning Cash Balance 521,051 486,159 426,544 340,707 233,387 122,571 5,717 (101,141) Cash Reserves Target
Cash Adjustments 893 - - - - - - -
Ending Cash Balance 486,159 426,544 340,707 233,387 122,571 5,717 (101,141) (199,317)
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.
City of South Bend, Indiana 2023 Budget
Fund 263 - American Rescue Plan
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants - 29,455,024 29,455,024 29,455,024 - - - - - (29,455,024) -100%
Interest Earnings - 81,618 - 90,000 - - - - - (90,000) -100%
Total Revenue - 29,536,642 29,455,024 29,545,024 - - - - - (29,545,024) -100%
Expenditures by Type
Personnel
Salaries & Wages - - - 47,990,405 - - - - - (47,990,405) -100%
Total Personnel - - - 47,990,405 - - - - - (47,990,405) -100%
Services & Charges
Grants & Subsidies - - - 499,999 - - - - - (499,999) -100%
Total Services & Charges - - - 499,999 - - - - - (499,999) -100%
Capital - - 10,100,000 807,053 - - - - - (807,053) -100%
Interfund Transfers Out - - - - - - - - - - -
Total Expenditures - - 10,100,000 49,297,457 - - - - - (49,297,457) -100%
Net Surplus / (Deficit)- 29,536,642 19,355,024 (19,752,433) - - - - -
Beginning Cash Balance - - 29,536,642 9,784,209 9,784,209 9,784,209 9,784,209 9,784,209 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance - 29,536,642 9,784,209 9,784,209 9,784,209 9,784,209 9,784,209 9,784,209
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
City of South Bend, Indiana 2023 Budget
Fund 264 - COVID-19 Response
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Grants 5,086,138 1,490,275 - 1,166,853 - - - - - (1,166,853) -100%
Other Income - 5,000 - - - - - - - - -
Interfund Transfers In 1,000,000 1,448,093 - - - - - - - - -
Total Revenue 6,086,138 2,943,368 - 1,166,853 - - - - - (1,166,853) -100%
Expenditures by Activity
Mayor's Office 11,344 - - - - - - - - - -
Common Council 5,010 - - - - - - - - - -
Administration & Finance 34,700 1,000,100 - - - - - - - - -
Public Works 39,150 (96) - - - - - - - - -
Innovation & Technology 6,406 750 - - - - - - - - -
Police Department 1,631,779 28,830 - - - - - - - - -
Fire Department 1,816,511 1,180 - - - - - - - - -
Community Investment 2,355,704 1,959,874 - 525,371 - - - - - (525,371) -100%
Venues, Parks & Arts 127,466 5,595 - - - - - - - - -
Code Enforcement 4,339 - - - - - - - - - -
Building Department 863 - - - - - - - - - -
Total Expenditures 6,033,275 2,996,232 - 525,371 - - - - - (525,371) -100%
Expenditures by Type
Supplies 252,665 18,318 - - - - - - - - -
Services & Charges
Professional Services 7,058 - - - - - - - - - -
Printing & Advertising 19,717 - - - - - - - - - -
Repairs & Maintenance 2,016 - - - - - - - - - -
Grants & Subsidies 2,349,076 1,959,664 - 525,371 - - - - - (525,371) -100%
Other Services & Charges 54,452 18,250 - - - - - - - - -
Total Services & Charges 2,432,318 1,977,914 - 525,371 - - - - - (525,371) -100%
Interfund Transfers Out 3,348,292 1,000,000 - - - - - - - - -
Total Expenditures 6,033,275 2,996,232 - 525,371 - - - - - (525,371) -100%
Net Surplus / (Deficit)52,864 (52,864) - 641,482 - - - - -
Beginning Cash Balance - 53,214 - 641,482 641,482 641,482 641,482 641,482 Cash Reserves Target
Cash Adjustments 350 (350) - - - - - -
Ending Cash Balance 53,214 - 641,482 641,482 641,482 641,482 641,482 641,482
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.
City of South Bend, Indiana 2023 Budget
Fund 404 - Local Income Tax - Certified Shares
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Local Income Taxes 13,764,809 13,334,937 9,021,120 9,591,298 - - - - - (9,591,298) -100%
Intergov./ Grants - - - - - - - - - - -
Interest Earnings 111,181 87,126 110,950 110,950 - - - - - (110,950) -100%
Debt Proceeds 2,262,160 1,598,000 1,462,000 1,632,000 - - - - - (1,632,000) -100%
Donations - - - - - - - - - - -
Other Income 361,924 246,998 32,000 32,000 - - - - - (32,000) -100%
Interfund Transfers In - 147,786 383,028 730,725 - - - - - (730,725) -100%
Total Revenue 16,500,074 15,414,847 11,009,098 12,096,973 - - - - - (12,096,973) -100%
Expenditures by Activity
General City 2,263,417 3,173,836 1,185,625 1,360,079 13,131,810 - - - - 11,771,731 866%
Legal Dept 3,441 2,527 15,000 15,000 - - - - - (15,000) -100%
Information Technology 1,579,347 28,098 80,000 111,365 - - - - - (111,365) -100%
Police Department 2,136,734 1,826,705 2,952,548 4,172,190 - - - - - (4,172,190) -100%
Vacant & Abandoned Houses 232,822 185,684 - 400,390 - - - - - (400,390) -100%
Community Investment 357,659 25,880 - 798,629 - - - - - (798,629) -100%
Parks & Recreation 1,778,605 1,596,732 956,850 1,385,195 - - - - - (1,385,195) -100%
Morris Performing Arts Center - 1,800,000 - - - - - - - - -
Light Up South Bend 88,137 146,590 260,000 295,049 - - - - - (295,049) -100%
Streets 2,899,656 - 3,750,000 3,755,179 - - - - - (3,755,179) -100%
Curb & Sidewalk 1,500,000 1,500,000 1,500,000 1,500,000 - - - - - (1,500,000) -100%
Traffic Signals/Street Lighting 1,501,835 1,401,657 1,467,536 1,467,536 - - - - - (1,467,536) -100%
Total Expenditures 14,341,653 11,687,709 12,167,559 15,260,611 13,131,810 - - - - (2,128,801) -14%
Expenditures by Type
Supplies 92,245 145,595 200,000 235,049 - - - - - (235,049) -100%
Services & Charges
Professional Services 1,681,956 35,065 155,000 219,037 - - - - - (219,037) -100%
Printing & Advertising 500 24,785 - - - - - - - - -
Utilities 1,501,835 1,401,657 1,467,536 1,467,536 - - - - - (1,467,536) -100%
Repairs & Maintenance 756,305 565,186 610,000 1,039,791 - - - - - (1,039,791) -100%
Grants & Subsidies 397,553 340,711 341,129 1,016,129 - - - - - (1,016,129) -100%
Other Services & Charges 1,292,054 1,086,776 1,102,449 1,648,353 - - - - - (1,648,353) -100%
Debt Service Principal 1,364,172 1,631,258 1,379,062 1,379,594 - - - - - (1,379,594) -100%
Debt Service Interest & Fees 59,809 53,009 71,486 70,954 - - - - - (70,954) -100%
Total Services & Charges 7,054,183 5,138,446 5,126,662 6,841,394 - - - - - (6,841,394) -100%
Capital 825,101 123,519 1,462,000 2,805,271 - - - - - (2,805,271) -100%
Interfund
Interfund Allocations 8,633 9,753 9,676 9,676 - - - - - (9,676) -100%
Interfund Transfers Out 6,361,491 6,270,396 5,369,221 5,369,221 13,131,810 - - - - 7,762,589 145%
Total Interfund 6,370,124 6,280,149 5,378,897 5,378,897 13,131,810 - - - - 7,752,913 144%
Total Expenditures 14,341,653 11,687,709 12,167,559 15,260,611 13,131,810 - - - - (2,128,801) -14%
Net Surplus / (Deficit)2,158,421 3,727,138 (1,158,461) (3,163,638) (13,131,810) - - - -
Beginning Cash Balance 12,724,697 14,902,237 18,631,245 15,467,607 2,335,797 2,335,797 2,335,797 2,335,797 Cash Reserves Target
Cash Adjustments 19,120 1,870 - - - - - -
Ending Cash Balance 14,902,237 18,631,245 15,467,607 2,335,797 2,335,797 2,335,797 2,335,797 2,335,797
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
City of South Bend, Indiana 2023 Budget
Fund 406 - Cumulative Capital Development
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 433,812 469,124 473,780 473,780 511,682 521,916 532,354 543,001 553,861 37,902 8%
Intergov./ Shared Revenues 40,795 41,568 38,648 38,648 41,081 41,825 42,583 43,355 44,142 2,433 6%
Interest Earnings 765 928 1,995 1,995 1,610 11,946 9,517 8,798 6,902 (385) -19%
Debt Proceeds - - - - - - 1,827,500 1,827,500 - - -
Total Revenue 475,372 511,620 514,423 514,423 554,373 575,687 2,411,954 2,422,654 604,905 39,950 8%
Expenditures by Activity
Transfer to Fund 404 - - 143,687 143,687 500,000 - - - - 356,313 248%
Police Department 516,510 394,767 368,741 368,741 261,014 48,542 2,218,597 2,609,693 782,193 (107,727) -29%
Park Capital 12,970 - - - - - - - - - -
Total Expenditures 529,479 394,767 512,428 512,428 761,014 48,542 2,218,597 2,609,693 782,193 248,586 49%
Expenditures by Type
Services & Charges
Debt Service Principal 484,511 370,109 353,115 353,115 255,412 47,994 347,568 703,879 721,586 (97,703) -28%
Debt Service Interest & Fees 31,998 24,658 15,626 15,626 5,602 548 43,529 78,314 60,607 (10,024) -64%
Total Services & Charges 516,510 394,767 368,741 368,741 261,014 48,542 391,097 782,193 782,193 (107,727) -29%
Capital 12,970 - - - - - 1,827,500 1,827,500 - - -
Interfund Transfers Out - - 143,687 143,687 500,000 - - - - 356,313 248%
Total Expenditures 529,479 394,767 512,428 512,428 761,014 48,542 2,218,597 2,609,693 782,193 248,586 49%
Net Surplus / (Deficit)(54,108) 116,853 1,995 1,995 (206,641) 527,145 193,357 (187,039) (177,288)
Beginning Cash Balance 223,617 169,893 286,746 288,741 82,100 609,245 802,602 615,563 Cash Reserves Target
Cash Adjustments 383 - - - - - - -
Ending Cash Balance 169,893 286,746 288,741 82,100 609,245 802,602 615,563 438,275
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.
City of South Bend, Indiana 2023 Budget
Fund 407 - Cumulative Capital Improvement
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Intergov./ Shared Revenues 219,253 207,761 214,341 214,341 214,341 219,341 224,341 229,341 234,341 - 0%
Interest Earnings 5,369 3,682 3,825 3,825 3,905 8,870 8,421 13,985 19,805 80 2%
Other Income 18,750 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 - 0%
Total Revenue 243,373 236,443 243,166 243,166 243,246 253,211 257,762 268,326 279,146 80 0%
Expenditures by Activity
Transfer to Fund 404 - - 239,341 239,341 300,000 - - - - 60,659 25%
Community Investment 6,770 - - - - - - - - - -
Park Vehicles & Equipment - 262,145 - - - - - - - - -
Venues, Parks & Arts Capital - - 250,000 249,004 150,000 - - - - (99,004) -40%
Streets Vehicles & Equipment 250,000 - - - - - - - - - -
Total Expenditures 256,770 262,145 489,341 488,345 450,000 - - - - (38,345) -8%
Expenditures by Type
Capital 6,770 - 250,000 249,004 150,000 - - - - (99,004) -40%
Interfund Transfers Out 250,000 262,145 239,341 239,341 300,000 - - - - 60,659 25%
Total Expenditures 256,770 262,145 489,341 488,345 450,000 - - - - (38,345) -8%
Net Surplus / (Deficit)(13,397) (25,702) (246,175) (245,179) (206,754) 253,211 257,762 268,326 279,146
Beginning Cash Balance 689,015 676,798 651,096 405,918 199,164 452,375 710,137 978,463 Cash Reserves Target
Cash Adjustments 1,181 - - - - - - -
Ending Cash Balance 676,798 651,096 405,918 199,164 452,375 710,137 978,463 1,257,609
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.
City of South Bend, Indiana 2023 Budget
Fund 408 - Local Income Tax - Economic Development
Fund Type Special Revenue Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Local Income Taxes 13,405,714 13,006,489 12,216,636 12,704,389 13,151,291 14,088,358 14,974,980 15,643,448 16,190,066 446,902 4%
Intergov./ Grants 12,500 - 50,000 50,000 50,000 - - - - - 0%
Fines, Forfeitures, and Fees 354,660 - - - - - - - - - -
Interest Earnings 163,880 128,951 136,795 136,795 278,368 270,322 163,072 201,264 235,397 141,573 103%
Donations - - - 75,000 - - - - - (75,000) -100%
Other Income 153,272 151,545 349,424 349,424 150,000 150,000 150,000 150,000 150,000 (199,424) -57%
Interfund Transfers In - 1,000,000 - - - - - - - - -
Total Revenue 14,090,026 14,286,985 12,752,855 13,315,608 13,629,659 14,508,680 15,288,052 15,994,712 16,575,463 314,051 2%
Expenditures by Activity
General City 1,076,233 - - 2,834,072 - - - - - (2,834,072) -100%
PSAP 2,966,021 2,812,202 199,424 199,424 - - - - - (199,424) -100%
Community Investment 3,829,468 2,274,806 6,643,295 8,631,327 6,061,920 6,206,101 6,273,914 6,438,641 6,461,612 (2,569,407) -30%
Neighborhoods 3,865,219 2,340,000 5,654,853 5,362,102 7,193,219 7,317,136 7,557,541 7,726,834 7,754,649 1,831,117 34%
Potawatomi Zoo - - - - 1,100,000 - 100,000 100,000 100,000 1,100,000 100%
2015 Park Bonds 376,689 376,736 375,106 375,106 372,981 375,781 378,131 375,331 377,306 (2,125) -1%
2018 Zoo Bonds 320,900 324,100 332,100 332,100 334,500 326,500 318,000 327,750 321,750 2,400 1%
2021 Infrastructure Bonds - 253,000 606,000 606,000 2,644,500 643,500 644,500 647,000 644,000 2,038,500 336%
Alley Stabilization Pilot Program - - - - 50,000 50,000 50,000 50,000 50,000 50,000 100%
Streets 35,749 - - 1,446,607 - - - - - (1,446,607) -100%
Total Expenditures 12,470,279 8,380,845 13,810,778 19,786,738 17,757,120 14,919,018 15,322,086 15,665,556 15,709,317 (2,029,618) -10%
Expenditures by Type
Services & Charges
Professional Services 2,883,244 3,074,579 160,000 520,101 660,000 660,000 660,000 660,000 660,000 139,899 27%
Printing & Advertising 404 2,706 45,000 45,000 5,000 45,000 5,000 45,000 5,000 (40,000) -89%
Utilities 42,523 46,983 70,000 70,000 71,400 72,828 74,285 75,452 76,961 1,400 2%
Repairs & Maintenance 209,536 122,395 432,873 1,879,654 71,200 71,200 71,200 71,200 71,200 (1,808,454) -96%
Grants & Subsidies 1,220,570 1,028,845 2,220,000 3,640,142 3,620,000 2,170,000 2,270,000 2,270,000 2,270,000 (20,142) -1%
Other Services & Charges 1,603 - 635,593 635,593 600,000 600,000 600,000 600,000 600,000 (35,593) -6%
Debt Service Principal 301,441 314,344 333,699 333,699 200,000 200,000 200,000 220,000 225,000 (133,699) -40%
Debt Service Interest & Fees 219,669 209,777 198,825 198,825 135,500 127,500 119,000 108,750 97,750 (63,325) -32%
Total Services & Charges 4,878,989 4,799,629 4,095,990 7,323,013 5,363,100 3,946,528 3,999,485 4,050,402 4,005,911 (1,959,913) -27%
Capital 5,000 112,229 150,000 3,034,937 100,000 100,000 100,000 100,000 100,000 (2,934,937) -97%
Interfund Transfers Out 7,586,290 3,468,986 9,564,788 9,428,788 12,294,020 10,872,490 11,222,601 11,515,154 11,603,406 2,865,232 30%
Total Expenditures 12,470,279 8,380,845 13,810,778 19,786,738 17,757,120 14,919,018 15,322,086 15,665,556 15,709,317 (2,029,618) -10%
Net Surplus / (Deficit)1,619,747 5,906,140 (1,057,923) (6,471,130) (4,127,461) (410,338) (34,034) 329,156 866,146
Beginning Cash Balance 17,389,466 19,044,274 24,795,353 18,324,223 14,196,762 13,786,424 13,752,390 14,081,546 Cash Reserves Target
Cash Adjustments 35,061 (155,061) - - - - - -
Ending Cash Balance 19,044,274 24,795,353 18,324,223 14,196,762 13,786,424 13,752,390 14,081,546 14,947,692
Cash Reserves Target 6,235,140 4,190,422 9,893,369 8,878,560 7,459,509 7,661,043 7,832,778 7,854,659
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.
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. | New
Admin Building - In March 2022, the Common Council approved an additional appropriation for $7.8 million for the purchase and renovation of South Bend Community School Corporation
admininstration building. If the sale proceeds, the City of South Bend will move its offices from the County-City Building to the newly acquired building. | 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. | Debt Service - The fund is used to pay for debt service for the
following bonds: • 2015 Economic Development Income Tax Bonds (Park Projects), (Interfund Transfer to Fund #757) - final payment 8/1/35, (debt schedule #141) • 2018 Economic Development
Revenue Bonds (Potawatomi Zoo Project) - final payment 2/1/34, (debt schedule #175) • 2021 South Bend Building Corporation LIT Lease Rental Revenue Bonds (Infrastructure Projects), (Interfund
Transfer to Fund #755) - final payment 8/1/36, (debt schedule #215)
City of South Bend, Indiana 2023 Budget
Fund 750 - Equipment/Vehicle Leasing
Fund Type Capital Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 682 17 - - - - - - - - -
Debt Proceeds - - - - - - - - - - -
Total Revenue 682 17 - - - - - - - - -
Expenditures by Type
Services & Charges
Debt Service Principal 355,128 - - - - - - - - - -
Debt Service Interest & Fees 12,324 - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 367,452 - - - - - - - - - -
Capital 300,278 - - - - - - - - - -
Interfund Transfers Out 1,752 - - 347,697 - - - - - (347,697) -100%
Total Expenditures 669,482 - - 347,697 - - - - - (347,697) -100%
Net Surplus / (Deficit)(668,800) 17 - (347,697) - - - - -
Beginning Cash Balance 1,016,476 347,680 347,697 - - - - - Cash Reserves Target
Cash Adjustments 3 - - - - - - -
Ending Cash Balance 347,680 347,697 - - - - - -
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement -
Capital lease fund - spend
down to zero
This fund is used to track the expenditures of capital lease proceeds used to purchase vehicles and equipment for City departments. The funds are held by an escrow agent and expended upon the
provision by the City of a proper claim form and invoice. 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.
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.
City of South Bend, Indiana 2023 Budget
Fund 752 - South Bend Redevelopment Authority
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 2,351 71 2,750 2,750 2,750 2,750 2,750 2,750 2,750 - 0%
Interfund Transfers In 2,870,500 2,866,000 2,865,000 3,055,500 3,249,500 3,250,500 3,134,000 2,938,000 2,854,500 194,000 6%
Total Revenue 2,872,851 2,866,071 2,867,750 3,058,250 3,252,250 3,253,250 3,136,750 2,940,750 2,857,250 194,000 6%
Expenditures by Type
Debt Service Principal 1,790,000 1,850,000 1,925,000 2,030,000 2,205,000 2,300,000 2,415,000 2,285,000 2,205,000 175,000 9%
Debt Service Interest & Fees 1,073,013 1,006,069 934,282 1,014,328 1,032,507 931,332 824,519 725,457 643,382 18,179 2%
Total Expenditures 2,863,013 2,856,069 2,859,282 3,044,328 3,237,507 3,231,332 3,239,519 3,010,457 2,848,382 193,179 6%
Net Surplus / (Deficit)9,839 10,002 8,468 13,922 14,743 21,918 (102,769) (69,707) 8,868
Beginning Cash Balance 222,584 232,423 242,425 256,347 271,090 293,008 190,239 120,532 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 232,423 242,425 256,347 271,090 293,008 190,239 120,532 129,400
Cash Reserves Target 232,423 242,425 256,347 271,090 293,008 190,239 120,532 129,400
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% cash reserves per
bond covenants
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.
Current debt includes:
• 2013 Century Center Special Tax Bonds Refunding 2008 - debt payments funded by interfund transfers from 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 funded by interfund transfers from River East Residential TIF Fund (#436), final payment February 15, 2033,
(debt schedule #54)
• 2022 South Bend Redevelopment Authority Lease Rental Revenue Bonds, Morris Project - debt payments funded by interfund transfers from Redevelopment General Fund (#433), final payment
2/1/46, (debt schedule #221)
City of South Bend, Indiana 2023 Budget
Fund 755 - South Bend Building Corporation
Fund Type Debt Service Funds Control City Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 3,478 58 3,000 3,000 3,000 3,000 1,000 1,000 1,000 - 0%
Debt Proceeds - 8,860,022 - - - - - - - - -
Interfund Transfers In 2,645,000 2,564,000 2,575,500 2,766,500 2,217,500 1,440,000 1,445,000 1,450,500 1,449,000 (549,000) -20%
Total Revenue 2,648,478 11,424,080 2,578,500 2,769,500 2,220,500 1,443,000 1,446,000 1,451,500 1,450,000 (549,000) -20%
Expenditures by Type
Services & Charges
Debt Service Principal 2,250,000 2,150,000 2,075,000 2,195,000 875,000 910,000 950,000 995,000 1,025,000 (1,320,000) -60%
Debt Service Interest & Fees 379,968 635,015 487,480 556,956 548,143 515,193 480,605 443,855 406,355 (8,813) -2%
Total Services & Charges 2,629,968 2,785,015 2,562,480 2,751,956 1,423,143 1,425,193 1,430,605 1,438,855 1,431,355 (1,328,813) -48%
Interfund Transfers Out - 9,248,224 ---------
Total Expenditures 2,629,968 12,033,240 2,562,480 2,751,956 1,423,143 1,425,193 1,430,605 1,438,855 1,431,355 (1,328,813) -48%
Net Surplus / (Deficit)18,510 (609,159) 16,020 17,544 797,357 17,807 15,395 12,645 18,645
Beginning Cash Balance 815,025 833,535 224,375 241,919 1,039,276 1,057,083 1,072,478 1,085,123 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 833,535 224,375 241,919 1,039,276 1,057,083 1,072,478 1,085,123 1,103,768
Cash Reserves Target 833,535 224,375 241,919 1,039,276 1,057,083 1,072,478 1,085,123 1,103,768
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 funded by interfund transfers from River West TIF Fund (#324), final payment 2/1/23, (debt
schedule #39)
• 2013 EMS/Fire Station/Tower Bonds - debt payments funded by interfund transfers from Fire Department Capital Fund (#287), final payment 2/1/33, (debt schedule #116)
• 2021 LIT Infrastructure Bonds - debt payments funded by interfund transfers from Local Income Tax Economic Development Fund (#408), final payment 8/15/37, (debt schedule #215)
• 2022 Economic Development Revenue Bonds, Potawatomi Zoo Project - debt payments funded by interfund transfers from Redevelopment General Fund (#433), final payment 2/1/42, (debt
schedule #222)
In 2021, the final payment for the 2010 Public Works Service Center Refunding Bonds (Refunding 2001) was made on 2/1/21, (debt schedule #36). The debt service reserve balance of $647,148 was
disbursed by the trustee bank when the bonds were paid off. 87.7% was transferred to the River West TIF Fund (#324) and 12.3% was transferred to the Sewage Works Operating Fund (#641), the
funds that repaid the debt.
In 2021, the cost of issuance for the 2021 LIT 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.
REDEVELOPMENT COMMISSION FUNDS
City of South Bend, Indiana 2023 Budget
Fund 324 - TIF - River West Development Area
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 16,814,400 18,120,969 17,704,130 17,704,130 17,704,130 18,091,160 18,299,760 19,103,270 19,212,600 - 0%
Intergov./ Shared Revenues 381,500 383,000 396,500 396,500 396,500 396,500 395,000 394,500 - - 0%
Intergov./ Grants 13,844 868,707 - - - - - - - - -
Charges for Services - - - - - - - - - - -
Interest Earnings 199,544 153,650 173,901 173,901 702,075 719,374 435,049 535,750 595,024 528,174 304%
Donations 2,250 - - - - - - - - - -
Debt Proceeds 4,345,059 - - - - - - - - - -
Other Income 252,995 22,900 - 15,393 - - - - - (15,393) -100%
Interfund Transfers In 35,560 585,315 - 8 - - - - - (8) -100%
Total Revenue 22,045,151 20,134,540 18,274,531 18,289,932 18,802,705 19,207,034 19,129,809 20,033,520 19,807,624 512,773 3%
Expenditures by Type
Services & Charges
Professional Services 1,082,200 714,611 425,000 678,949 431,253 439,877 448,674 457,648 466,801 (247,696) -36%
Other Services & Charges 619,953 - - 250,000 - - - - - (250,000) -100%
Grants & Subsidies - - - - - - - - - - -
Debt Service Principal 3,750,570 3,883,193 3,711,202 3,711,202 3,874,615 1,283,498 1,207,742 1,040,000 1,075,000 163,413 4%
Debt Service Interest & Fees 1,329,981 958,715 813,204 813,204 641,946 461,970 309,548 271,690 215,290 (171,258) -21%
Total Services & Charges 6,782,703 5,556,519 4,949,406 5,453,355 4,947,814 2,185,345 1,965,964 1,769,338 1,757,091 (505,541) -9%
Capital 12,152,391 4,873,092 - 6,720,848 9,243,343 12,991,913 14,130,316 14,635,795 15,000,000 2,522,495 38%
Interfund Transfers Out 5,085,022 5,013,303 4,710,000 4,710,000 3,924,500 3,147,500 3,032,500 2,833,500 2,750,500 (785,500) -17%
Total Expenditures 24,020,117 15,442,915 9,659,406 16,884,203 18,115,657 18,324,758 19,128,780 19,238,633 19,507,591 1,231,454 7%
Net Surplus / (Deficit) (1,974,965) 4,691,625 8,615,125 1,405,729 687,048 882,276 1,029 794,887 300,033
Beginning Cash Balance 30,950,203 29,039,261 33,713,041 35,118,770 35,805,818 36,688,094 36,689,123 37,484,010 Cash Reserves Target
Cash Adjustments 64,024 (17,845) - - - - - -
Ending Cash Balance 29,039,261 33,713,041 35,118,770 35,805,818 36,688,094 36,689,123 37,484,010 37,784,043
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.
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.
This fund is also used to repay several bonds related to capital projects in the community. The repayment of the bonds is either accounted for in this fund (see Debt Service Principal & Interest
expense) or accounted for in separate debt service funds with the repayment being funded by interfund transfers from this fund to the debt service funds (see Interfund Transfers Out). Current debt
includes:
• 2006 Main/Colfax Garage - Transpo Lease - final payment 9/15/25, (debt schedule #13)
• 2011 South Bend Downtown Central Development Area TIF Refunding Bonds, Refunding 2003 - final payment 8/1/24, (debt schedule #5)
• 2011 Airport Development Area TIF Refunding Bonds, Refunding 2003 - final payment 8/1/24, (debt schedule #6)
• 2012 Fire Station/Police Dept Renovations Refunding Bonds, Refunding 2003, (Interfund Transfer to Fund #755) - final payment 2/1/23, (debt schedule #39)
• 2013 Century Center Special Tax Bonds, Refunding 2008, (Interfund Transfer to Fund #752) - final payment 5/1/26, (debt schedule #62)
• 2015 South Bend Redevelopment Authority Lease Rental Revenue Bonds (Smart Streets Bonds), (Interfund Transfer to Fund #756) - final payment 2/1/37, (debt schedule #135)
• 2019 South Bend Redevelop. Authority Lease Rental Revenue Bonds (Double Tracking Project), (Interfund Transfer to Fund #352) - final payment 2/1/30, (debt schedule #200)
• 2018 Redevelopment District Bonds (Park Projects) - final payment 2/1/33, (debt schedule #169)
• 2020 Taxable Economic Development Tax Increment Revenue Bonds (Community Education Center Project) - final payment 2/1/37, (debt schedule #210)
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.
City of South Bend, Indiana 2023 Budget
Fund 422 - TIF - West Washington
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 237,261 348,856 283,927 283,927 283,927 284,804 284,715 284,901 285,317 - 0%
Interest Earnings 8,861 7,164 9,635 9,635 28,374 29,038 17,828 21,871 24,569 18,739 194%
Other Income 300 - - - - - - - - - -
Total Revenue 246,422 356,020 293,562 293,562 312,301 313,842 302,543 306,772 309,886 18,739 6%
Expenditures by Type
Services & Charges
Professional Services 55 45,544 - - - - - - - - -
Total Services & Charges 55 45,544 - - - - - - - - -
Capital 152,666 202,738 - 113,808 280,000 280,000 280,000 280,000 280,000 166,192 146%
Total Expenditures 152,721 248,282 - 113,808 280,000 280,000 280,000 280,000 280,000 166,192 146%
Net Surplus / (Deficit) 93,701 107,738 293,562 179,754 32,301 33,842 22,543 26,772 29,886
Beginning Cash Balance 1,031,822 1,127,293 1,235,031 1,414,785 1,447,086 1,480,928 1,503,471 1,530,243 Cash Reserves Target
Cash Adjustments 1,769 - - - - - - -
Ending Cash Balance 1,127,293 1,235,031 1,414,785 1,447,086 1,480,928 1,503,471 1,530,243 1,560,129
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 West Washington Development Area and expenses of those funds on eligible development projects for this
TIF area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned
on the fund's cash balance.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 429 - TIF - River East Development Area (NE Dev)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 2,997,091 4,328,968 3,822,890 3,822,890 3,822,890 3,834,360 3,842,690 3,848,790 3,852,200 - 0%
Interest Earnings 62,271 39,992 27,464 27,464 233,785 245,148 154,143 193,548 272,703 206,321 751%
Other Income - 74,327 - - - - - - - - -
Interfund Transfers In - 673,180 - - - - - - - - -
Total Revenue 3,059,362 5,116,467 3,850,354 3,850,354 4,056,675 4,079,508 3,996,833 4,042,338 4,124,903 206,321 5%
Expenditures by Type
Services & Charges
Professional Services 82,784 67,611 - 439,534 - - - - - (439,534) -100%
Insurance - 523 - 221 - - - - - (221) -100%
Other Services & Charges - - - - - - - - - - -
Total Services & Charges 82,784 68,133 - 439,755 - - - - - (439,755) -100%
Capital 5,418,511 1,336,457 - 1,550,686 3,500,000 3,500,000 3,500,000 3,500,000 350,000 1,949,314 126%
Total Expenditures 5,501,295 1,404,591 - 1,990,441 3,500,000 3,500,000 3,500,000 3,500,000 350,000 1,509,559 76%
Net Surplus / (Deficit) (2,441,932) 3,711,876 3,850,354 1,859,913 556,675 579,508 496,833 542,338 3,774,903
Beginning Cash Balance 8,215,417 5,864,278 9,506,445 11,366,358 11,923,033 12,502,541 12,999,374 13,541,712 Cash Reserves Target
Cash Adjustments 90,793 (69,709) - - - - - -
Ending Cash Balance 5,864,278 9,506,445 11,366,358 11,923,033 12,502,541 12,999,374 13,541,712 17,316,615
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 Development Area and expenses of those funds on eligible development projects for this TIF area.
The boundaries for this TIF district were changed during the 2014 TIF re-alignment. This fund was formerly known as the Northeast TIF.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned
on the fund's cash balance.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 430 - TIF - Southside Development Area #1
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 3,081,721 2,981,728 1,815,749 1,815,749 1,815,749 1,820,185 1,820,923 1,821,766 1,824,919 - 0%
Interest Earnings 89,378 75,461 69,286 69,286 245,774 247,093 149,072 179,706 227,170 176,488 255%
Total Revenue 3,171,100 3,057,189 1,885,035 1,885,035 2,061,523 2,067,278 1,969,995 2,001,472 2,052,089 176,488 9%
Expenditures by Type
Services & Charges
Professional Services 140,498 162,661 - 176,193 - - - - - (176,193) -100%
Total Services & Charges 140,498 162,661 - 176,193 - - - - - (176,193) -100%
Capital 76,527 999,692 - 3,709,072 2,000,000 2,000,000 2,000,000 2,000,000 200,000 (1,709,072) -46%
Total Expenditures 217,025 1,162,353 - 3,885,265 2,000,000 2,000,000 2,000,000 2,000,000 200,000 (1,885,265) -49%
Net Surplus / (Deficit) 2,954,075 1,894,837 1,885,035 (2,000,230) 61,523 67,278 (30,005) 1,472 1,852,089
Beginning Cash Balance 9,607,799 12,586,134 14,473,182 12,472,952 12,534,475 12,601,753 12,571,748 12,573,220 Cash Reserves Target
Cash Adjustments 24,260 (7,789) - - - - - -
Ending Cash Balance 12,586,134 14,473,182 12,472,952 12,534,475 12,601,753 12,571,748 12,573,220 14,425,309
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 Southside Development Area #1 and expenses of those funds on eligible development projects for this TIF
area.
Financing is provided by property tax proceeds in excess of those attributable to the assessed value of the property in the district before redevelopment. This fund receives revenue from interest earned
on the fund's cash balance.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 435 - TIF - Douglas Road
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes - 269,923 166,000 166,000 166,000 166,000 166,000 166,000 166,000 - 0%
Interest Earnings 1,154 687 3,511 3,511 7,653 11,126 8,801 13,169 17,398 4,142 118%
Total Revenue 1,154 270,610 169,511 169,511 173,653 177,126 174,801 179,169 183,398 4,142 2%
Expenditures by Type
Services & Charges
Professional Services 96,143 14,800 - 1,308 - - - - - (1,308) -100%
Total Services & Charges 96,143 14,800 - 1,308 - - - - - (1,308) -100%
Capital - - - - - - - - - - -
Interfund Transfers Out - 91,370 - 209,147 - - - - - (209,147) -100%
Total Expenditures 96,143 106,170 - 210,455 - - - - - (210,455) -100%
Net Surplus / (Deficit) (94,989) 164,440 169,511 (40,944) 173,653 177,126 174,801 179,169 183,398
Beginning Cash Balance 187,806 93,140 257,579 216,636 390,289 567,415 742,216 921,385 Cash Reserves Target
Cash Adjustments 322 - - - - - - -
Ending Cash Balance 93,140 257,579 216,636 390,289 567,415 742,216 921,385 1,104,783
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 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.
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.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 436 - TIF - River East Residential (NE Res)
Fund Type Tax Increment Financing Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Property Taxes 5,308,975 6,299,000 5,978,380 5,978,380 5,978,380 5,978,380 5,978,380 5,978,380 5,978,380 - 0%
Interest Earnings 15,060 19,471 53,667 53,667 151,790 182,685 128,608 177,606 221,274 98,123 183%
Total Revenue 5,324,035 6,318,471 6,032,047 6,032,047 6,130,170 6,161,065 6,106,988 6,155,986 6,199,654 98,123 2%
Expenditures by Type
Services & Charges
Professional Services - 13,350 30,000 30,000 30,000 30,000 30,000 30,000 30,000 - 0%
Debt Service Principal 409,383 427,037 445,524 445,524 464,883 126,129 111,126 113,360 115,639 19,359 4%
Debt Service Interest & Fees 85,445 67,791 49,805 49,805 30,446 14,386 11,767 9,533 7,254 (19,359) -39%
Total Services & Charges 494,828 508,178 525,329 525,329 525,329 170,515 152,893 152,893 152,893 - 0%
Capital - - - - - - - - - - -
Interfund Transfers Out 3,864,125 5,058,659 4,396,375 4,396,375 4,403,875 4,414,875 4,425,125 4,422,750 4,422,125 7,500 0%
Total Expenditures 4,358,953 5,566,837 4,921,704 4,921,704 4,929,204 4,585,390 4,578,018 4,575,643 4,575,018 7,500 0%
Net Surplus / (Deficit) 965,082 751,634 1,110,343 1,110,343 1,200,966 1,575,675 1,528,970 1,580,343 1,624,636
Beginning Cash Balance 3,706,897 4,678,334 5,429,968 6,540,311 7,741,277 9,316,952 10,845,922 12,426,265 Cash Reserves Target
Cash Adjustments 6,355 - - - - - - -
Ending Cash Balance 4,678,334 5,429,968 6,540,311 7,741,277 9,316,952 10,845,922 12,426,265 14,050,901
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.
Professional Services will cover mandatory administrative costs related to TIF neutralization calculations. 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.
This fund is used to repay bonds related to capital projects in the community. The repayment of the bonds is accounted for in separate debt service funds with the repayment being funded by interfund
transfers from this fund to the debt service funds (see Interfund Transfers Out). Also, this fund is repaying two interfund loans (see Debt Service Principal & Interest expense). Principal and interest
payments are made to the Major Moves Fund (#412). The loans will be paid off in 2024 and 2029.
Current debt includes:
• 2011/2013 Major Moves-Triangle Development Interfund Loan, (Repay Fund #412) - final payment 2/15/29, (debt schedule #84)
• 2011/2013 Major Moves-Eddy Street Commons Interfund Loan, (Repay Fund #412) - final payment 2/15/24, (debt schedule #85)
• 2015 South Bend Redevelopment Authority Lease Rental Revenue Bonds, Refunding 2008 (Eddy Street Commons Project), (Interfund Transfer to Fund #752) - final payment 2/15/33, (debt
schedule #54)
• 2017 Taxable Economic Development Revenue Bonds (Eddy Street Phase II), (Interfund Transfer to Fund #760) - final payment 2/15/37, (debt schedule #163)
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.
City of South Bend, Indiana 2023 Budget
Fund 315 - Airport 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 9,075 6,133 - - - - - - - - -
Total Revenue 9,075 6,133 - - - - - - - - -
Expenditures by Type
Debt Service Principal - - - - - 1,040,462 - - - - -
Interfund Transfers Out 13,309 6,133 - - - - - - - - -
Total Expenditures 13,309 6,133 - - - 1,040,462 - - - - -
Net Surplus / (Deficit) (4,234) - - - - (1,040,462) - - -
Beginning Cash Balance 1,042,908 1,040,462 1,040,462 1,040,462 1,040,462 - - - Cash Reserves Target
Cash Adjustments 1,788 - - - - - - -
Ending Cash Balance 1,040,462 1,040,462 1,040,462 1,040,462 - - - -
Cash Reserves Target 1,040,462 1,040,462 1,040,462 1,040,462 - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 328 - SBCDA 2003 Debt Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 15,173 10,253 - - - - - - - - -
Total Revenue 15,173 10,253 - - - - - - - - -
Expenditures by Type
Debt Service Principal - - - - - 1,739,495 - - - - -
Interfund Transfers Out 22,251 10,253 - - - - - - - - -
Total Expenditures 22,251 10,253 - - - 1,739,495 - - - - -
Net Surplus / (Deficit) (7,079) - - - - (1,739,495) - - -
Beginning Cash Balance 1,743,584 1,739,495 1,739,495 1,739,495 1,739,495 - - - Cash Reserves Target
Cash Adjustments 2,989 - - - - - - -
Ending Cash Balance 1,739,495 1,739,495 1,739,495 1,739,495 - - - -
Cash Reserves Target 1,739,495 1,739,495 1,739,495 1,739,495 - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
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.
The debt service reserve will be used towards the last debt service payment due August 1, 2024.
City of South Bend, Indiana 2023 Budget
Fund 351 - 2018 TIF Park Bond Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 8,934 6,085 9,357 9,357 20,902 21,320 13,048 15,955 17,861 11,545 123%
Total Revenue 8,934 6,085 9,357 9,357 20,902 21,320 13,048 15,955 17,861 11,545 123%
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit) 8,934 6,085 9,357 9,357 20,902 21,320 13,048 15,955 17,861
Beginning Cash Balance 1,018,984 1,029,665 1,035,750 1,045,107 1,066,009 1,087,329 1,100,377 1,116,332 Cash Reserves Target
Cash Adjustments 1,747 - - - - - - -
Ending Cash Balance 1,029,665 1,035,750 1,045,107 1,066,009 1,087,329 1,100,377 1,116,332 1,134,193
Cash Reserves Target 1,029,665 1,035,750 1,045,107 1,066,009 1,087,329 1,100,377 1,116,332 1,134,193
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
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.
City of South Bend, Indiana 2023 Budget
Fund 352 - 2019 South Shore Double Tracking Debt Service
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 13 3 10 10 10 10 10 10 10 - 0%
Debt Proceeds - - - - - - - - - - -
Interfund Transfers In 488,171 1,036,500 1,035,000 1,035,000 1,035,500 1,039,000 1,035,500 1,035,500 1,038,000 500 0%
Total Revenue 488,184 1,036,503 1,035,010 1,035,010 1,035,510 1,039,010 1,035,510 1,035,510 1,038,010 500 0%
Expenditures by Type
Services & Charges
Debt Service Principal 270,000 650,000 685,000 685,000 720,000 760,000 795,000 835,000 880,000 35,000 5%
Debt Service Interest & Fees 247,313 377,750 344,750 344,750 310,125 273,625 235,125 195,000 152,625 (34,625) -10%
Total Services & Charges 517,313 1,027,750 1,029,750 1,029,750 1,030,125 1,033,625 1,030,125 1,030,000 1,032,625 375 0%
Capital - - - - - - - - - - -
Total Expenditures 517,313 1,027,750 1,029,750 1,029,750 1,030,125 1,033,625 1,030,125 1,030,000 1,032,625 375 0%
Net Surplus / (Deficit) (29,129) 8,753 5,260 5,260 5,385 5,385 5,385 5,510 5,385
Beginning Cash Balance 29,819 690 9,443 14,703 20,088 25,473 30,858 36,368 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 690 9,443 14,703 20,088 25,473 30,858 36,368 41,753
Cash Reserves Target 690 9,443 14,703 20,088 25,473 30,858 36,368 41,753
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
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%.
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 353 - 2020 TIF Library Bond Debt Service Reserve
Fund Type Debt Service Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 2 16 10 10 10 10 10 10 10 - 0%
Interfund Transfers In 326,938 - - - - - - - - - -
Total Revenue 326,939 16 10 10 10 10 10 10 10 - 0%
Expenditures by Type
Interfund Transfers Out - 11 - - - - - - - - -
Total Expenditures - 11 - - - - - - - - -
Net Surplus / (Deficit) 326,939 5 10 10 10 10 10 10 10
Beginning Cash Balance - 326,939 326,944 326,954 326,964 326,974 326,984 326,994 Cash Reserves Target
Cash Adjustments - - - - - - - -
Ending Cash Balance 326,939 326,944 326,954 326,964 326,974 326,984 326,994 327,004
Cash Reserves Target 326,939 326,944 326,954 326,964 326,974 326,984 326,994 327,004
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
100% debt service reserve
per bond covenants
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.
City of South Bend, Indiana 2023 Budget
Fund 439 - Certified Technology Park
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 96 65 101 101 225 229 140 172 192 124 123%
Total Revenue 96 65 101 101 225 229 140 172 192 124 123%
Expenditures by Type
Services & Charges
Professional Services - - - - - - - - - - -
Other Services & Charges - - - - - - - - - - -
Total Services & Charges - - - - - - - - - - -
Capital - - - - - - - - - - -
Interfund Transfers Out - - - - - - - - - - -
Total Expenditures - - - - - - - - - - -
Net Surplus / (Deficit) 96 65 101 101 225 229 140 172 192
Beginning Cash Balance 10,965 11,080 11,145 11,246 11,471 11,700 11,840 12,012 Cash Reserves Target
Cash Adjustments 19 - - - - - - -
Ending Cash Balance 11,080 11,145 11,246 11,471 11,700 11,840 12,012 12,204
Cash Reserves Target - - - - - - - -
Fund Purpose:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
City of South Bend, Indiana 2023 Budget
Fund 433 - Redevelopment General
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Local Income Taxes 24,117 3,543 7,000 556 100 100 100 100 100 (456) -82%
Hotel/Motel Taxes - - - 381,500 763,000 763,500 764,000 766,000 766,500 381,500 100%
Interest Earnings 11,827 13,014 24,072 24,072 80,466 84,987 53,759 67,850 78,284 56,394 234%
Donations 1,449,512 1,411,877 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - 0%
Other Income - 1,000 - - - - - - - - -
Interfund Transfers In 150,000 - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 - 0%
Total Revenue 1,635,456 1,429,434 1,181,072 1,556,128 1,993,566 1,998,587 1,967,859 1,983,950 1,994,884 437,438 28%
Expenditures by Type
Services & Charges
Professional Services 1,657 91 4,500 4,500 4,500 4,500 4,500 4,500 4,500 - 0%
Grants & Subsidies 666,323 538,272 - 480,417 - - - - - (480,417) -100%
Total Services & Charges 667,979 538,363 4,500 484,917 4,500 4,500 4,500 4,500 4,500 (480,417) -99%
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 - 381,500 763,000 763,500 764,000 766,000 766,500 381,500 100%
Total Expenditures 670,193 686,149 4,500 866,417 1,767,500 1,768,000 1,768,500 1,770,500 1,771,000 901,083 104%
Net Surplus / (Deficit) 965,263 743,285 1,176,572 689,711 226,066 230,587 199,359 213,450 223,884
Beginning Cash Balance 1,476,915 2,444,710 3,187,994 3,877,705 4,103,771 4,334,358 4,533,717 4,747,167 Cash Reserves Target
Cash Adjustments 2,532 - - - - - - -
Ending Cash Balance 2,444,710 3,187,994 3,877,705 4,103,771 4,334,358 4,533,717 4,747,167 4,971,051
Cash Reserves Target 167,548 171,537 216,604 441,875 442,000 442,125 442,625 442,750
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 2022, this fund will begin receiving hotel/motel tax revenue, remitted to the City by St. Joseph County. --- In 2022, the City issued revenue bonds, backed by the Hotel/Motel tax revenue, to
fund capital improvements to the Morris Performing Arts Center and Potawatomi Zoo. The Morris bonds debt service payments are tracked in the South Bend Redevelopment Authority Debt Service
Fund (#752) and the Zoo bonds debt service payments are tracked in the South Bend Building Corporation Fund (#755). The hotel/motel taxes received in this fund will be transferred to debt service
funds for the repayment of the bonds.
Starting in 2019, this fund receives the South Bend Redevelopment Commission's portion of the Local Income Tax (LIT) distribution from the State.
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).
This fund also receives revenue from interest earned on the fund's cash balance.
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.
Interfund Transfers Out are budgeted for the transfer of hotel/motel tax revenues from this fund to the debt service funds repaying the Morris and Zoo bonds (issued 2022).
• 2022 South Bend Redevelopment Authority Lease Rental Revenue Bonds (Morris Project), (Interfund Transfer to Fund #752) - final payment 2/1/46, (debt schedule #221)
• 2022 Economic Development Lease Rental Revenue Bonds (Potawatomi Zoo Project), (Interfund Transfer to Fund #755) - final payment 2/1/42, (debt schedule #222)
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.
City of South Bend, Indiana 2023 Budget
Fund 452 - 2018 TIF Park Bond Capital
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 28,865 15,033 - 8,000 - - - - - (8,000) -100%
Total Revenue 28,865 15,033 - 8,000 - - - - - (8,000) -100%
Expenditures by Type
Services & Charges
Professional Services 86,969 - - 30,888 - - - - - (30,888) -100%
Total Services & Charges 86,969 - - 30,888 - - - - - (30,888) -100%
Capital 1,427,387 188,982 - 163,630 - - - - - (163,630) -100%
Total Expenditures 1,514,357 188,982 - 194,518 - - - - - (194,518) -100%
Net Surplus / (Deficit) (1,485,491) (173,950) - (186,518) - - - - -
Beginning Cash Balance 4,085,672 2,614,468 2,433,236 - - - - - Cash Reserves Target
Cash Adjustments 14,287 (7,283) (2,246,718) - - - - -
Ending Cash Balance 2,614,468 2,433,236 - - - - - -
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 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.
City of South Bend, Indiana 2023 Budget
Fund 454 - Airport Urban Enterprise Zone
Fund Type Capital Funds Control Redevelopment Commission Controlled Funds
2022 2022 2023 Budget
2020 2021 Adopted Amended Adopted Forecast Variance %
Actual Actual Budget Budget Budget 2024 2025 2026 2027 2022-2023 Change
Revenue
Interest Earnings 3,540 2,411 2 1,502 30 31 19 23 26 (1,472) -98%
Total Revenue 3,540 2,411 2 1,502 30 31 19 23 26 (1,472) -98%
Expenditures by Type
Capital - - - - 410,395 - - - - 410,395 100%
Total Expenditures - - - - 410,395 - - - - 410,395 100%
Net Surplus / (Deficit) 3,540 2,411 2 1,502 (410,365) 31 19 23 26
Beginning Cash Balance 403,750 407,982 410,393 411,895 1,530 1,561 1,580 1,603 Cash Reserves Target
Cash Adjustments 692 - - - - - - -
Ending Cash Balance 407,982 410,393 411,895 1,530 1,561 1,580 1,603 1,629
Cash Reserves Target - - - - - - - -
Fund Purpose:
Adopted Budget Disclaimer:
Explanation of Revenue Sources:
Explanation of Expenditures and Significant Changes/Variances:
No reserve requirement
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.
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.
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.
City of South Bend, Indiana 2023 Budget
GLOSSARY
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.
City of South Bend, Indiana 2023 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.