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                                   DESCRIPTION OF
                            INTERNAL SERVICE FUNDS


Internal service funds are used to account for the financing of goods or services provided
by one department to other departments of a governmental unit or to other governments
on a cost-reimbursement basis. 

A list and description of internal service funds maintained by the City follows:

Engineering Services - to account for salary, benefit and other costs related to the
provision of internal engineering services for City projects; to account for charges to the
user funds and projects to cover those expenses. 

Equipment - to account for the purchase, operation, maintenance and depreciation of all
City-owned vehicles and equipment; to account for charges to the user funds and
departments to cover those expenses. 

General Insurance - to account for the payment of claims and benefits, excess liability
premiums and operating expenses; to account for charges to other funds and
departments to cover the expenses. 

Public Service Building - to account for the operation, maintenance and depreciation of
the City's Public Service Building; to account for charges to the user funds and
departments to cover these expenses.