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6.1. B. - Page 120 <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, and property <br /> and 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 <br /> actual 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, and health insurance to retired City employees <br /> 94 <br />