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<br />INTERNAL SERVICE FUNDS <br /> <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 /> <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 /> <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 /> <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 /> <br />Employee Benefits Fund - This fund is used to account for providing City workers with self-insured <br />dental benefits and unemployment insurance. <br /> <br />85 <br />