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Internal Service Funds <br />Equipment Services Fund - This fund accounts for the costs of operation, maintenance, and replacement of automotive <br />equipment used by other departments. Such costs are billed to the consuming departments at a rate that includes <br />operation, maintenance, and an amount necessary to provide replacement of the equipment at a future date. Additional <br />equipment is budgeted by the consuming department and is then transferred to the equipment services fund after <br />purchase. <br />Self-Insurance Fund -This fund accounts for the City's total insurance program which includes, but is not limited to, <br />workers' compensation, comprehensive automobile and general liability, marinas, and property and crime insurance. <br />Included are administrative costs and costs associated with self-insurance and the purchase of excess insurance to <br />adequately protect the City. User departments are charged for workers' compensation insurance at rates based on loss <br />experience and on departmental budget size. <br />Internal Services Fund -This fund accounts for the costs of operation of the City's telephone/communications service, <br />maintenance and repair of buildings, custodial services, and information technology services. The costs are billed to the <br />user departments based on actual use by the departments. <br />Employee Benefits Fund -This fund is used to account for providing City workers with self-insured dental and vision <br />benefits, unemployment insurance, and health insurance to retired City employees. <br />187 <br />7.C. - Page 219 of 269 <br />238