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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 replacement <br /> of automotive equipment used by other departments. Such costs are billed to the consuming departments <br /> at a rate that includes operation, maintenance, and an amount necessary to provide replacement of the <br /> equipment at a future date. Additional equipment is budgeted by the consuming department and is then <br /> 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, and property and <br /> crime insurance. Included are administrative costs and costs associated with self-insurance and the <br /> purchase of excess insurance to adequately protect the City. User departments are charged for workers' <br /> compensation insurance at rates based on loss experience and on departmental 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, delivery <br /> service, and information technology services. The costs are billed to the user departments based on actual <br /> use by the departments. <br /> Employee Benefits Fund—This fund is used to account for providing City workers with self-insured <br /> dental benefits and unemployment insurance. <br /> 88 <br />