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7.1.A. - Page 134 <br /> INTERNAL SERVICE FUNDS <br /> Internal service funds are used to account for the financing of goods and services provided by one City <br /> department to others on a cost reimbursement basis. <br /> Equipment Services Fund — This fund accounts for the costs of operation, maintenance, and <br /> replacement of automotive equipment used by other departments. Such costs are billed to the <br /> consuming departments at a rate that includes operation, maintenance, and an amount necessary to <br /> provide replacement of the equipment at a future date. Additional equipment is budgeted by the <br /> consuming department and is then transferred to the equipment services fund after purchase. <br /> Self- Insurance Fund — This fund accounts for the City's total insurance program which includes, but is <br /> not limited to, workers' compensation, comprehensive automobile and general liability, marinas, and <br /> property and crime insurance. Included are administrative costs and costs associated with self - <br /> insurance and the purchase of excess insurance to adequately protect the City. User departments are <br /> charged for workers' compensation insurance at rates based on loss experience and on departmental <br /> budget size. <br /> Internal Services Fund — This fund accounts for the costs of operation of the City's <br /> telephone /communications service, maintenance and repair of buildings, custodial services, and <br /> information technology services. The costs are billed to the user departments based on actual use by <br /> the departments. <br /> Employee Benefits Fund — This fund is used to account for providing City workers with self- insured <br /> dental and vision benefits, unemployment insurance, and health insurance to retired City employees. <br /> 106 <br />