INTERNAL SERVICE FUNDS
Vehicle Replacement
Fund Summary - Fund 450
Fund Description / Budget Highlights
Fund Activity
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Budget Proposed
Beginning Available Fund Balance 279,650$ 442,650$ Revenues
Charges for Services 153,000 $ 158,000$ 163,000 166,000 Interest Income 8,914 - - - Miscellaneous Revenues - - - - 161,914 158,000 163,000 166,000
Transfers In - - - - 161,914 158,000 163,000 166,000
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay 162,900 192,987 - 132,645 Debt Service - - - - 162,900 192,987 - 132,645
Transfer Out - - - - 162,900 192,987 - 132,645
Changes in restricted reserves
Net Annual Activity (986) $ (34,987) 163,000 33,355 Ending Available Fund Balance 279,650 442,650$ 476,005$ An Internal Service Fund (ISF) for vehicle replacement serves as a specialized accounting framework to systematically gather funds through charges imposed on user departments. This mechanism is designed to facilitate the acquisition of new fleet assets when existing vehicles need to be replaced. By operating as an internal business unit, the ISF effectively reduces the risk of substantial, unpredictable budgetary fluctuations associated with the purchase of high-cost equipment, thereby enhancing financial planning and ensuring stable fiscal management.
Information Technology (IT) Operations
Fund Summary - Fund 460
Fund Description / Budget Highlights
Fund Activity
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Budget Proposed
Beginning Available Fund Balance 780,553$ 441,408$
Revenues
Charges for Services 1,013,843 $ 1,070,728$ 1,102,852$ 1,124,911 Interest Income - - - - Miscellaneous Revenues 6,065 165,137 - - 1,019,908 1,235,865 1,102,852 1,124,911
Transfers In - - - - 1,019,908 1,235,865 1,102,852 1,124,911
Expenditures
Salary and Benefits 416,762 478,257 472,499 495,692 Contractual Services 2,708 1,068 100,524 120,925 Utilities 53,678 28,352 54,800 32,750 Maintenance and Subscriptions 406,899 473,321 447,800 543,020 Other Expenses 2,650 6,393 13,946 5,446 Cost Allocation 98,189 58,668 60,428 61,637 Capital Outlay 56,002 5,473 - - 1,036,888 1,051,532 1,149,997 1,259,470
Transfer Out 365,516 - 292,000 30,000 1,402,404 1,051,532 1,441,997 1,289,470
Changes in restricted reserves
Net Annual Activity (382,496) $ 184,333 (339,145) (164,559) Ending Available Fund Balance 780,553 $ 441,408$ 276,849$ An Information Technology (IT) Internal Service Fund serves as a proprietary accounting entity to streamline, oversee, and bill back IT services to various departments on a cost-reimbursement basis. It functions like a business, providing essential services such as application development, security, and hardware procurement.
Facility Maintenance
Fund Summary - Fund 470
Fund Description / Budget Highlights
Fund Activity
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Budget Proposed
Beginning Available Fund Balance 573,344$ 419,285$ Revenues
Charges for Services 938,955 $ 1,046,683$ 1,047,125 1,000,985 Interest Income - - - - Miscellaneous Revenues - - - - 938,955 1,046,683 1,047,125 1,000,985
Transfers In - - - - 938,955 1,046,683 1,047,125 1,000,985
Expenditures
Salary and Benefits 247,854 307,085 362,965 323,777 Contractual Services 165,432 217,596 199,300 203,300 Utilities 461,122 397,190 289,700 295,500 Maintenance & Repairs 140,513 176,196 184,800 188,600 Other Expenses 25,063 32,200 29,000 34,200 Cost Allocation 144,264 131,474 135,419 138,128 1,184,248 1,261,741 1,201,184 1,183,505
Transfer Out 261,696 - - - 1,445,944 1,261,741 1,201,184 1,183,505
Changes in restricted reserves
Net Annual Activity (506,989) $ (215,058) (154,059) (182,520) Ending Available Fund Balance 573,344 $ 419,285$ 236,765 A Facility Maintenance Internal Service Fund (ISF) serves as a dedicated financial mechanism to consolidate the costs associated with the maintenance, repair, and remodeling of city or county facilities. This fund operates on a cost-reimbursement model, in which other departments are charged usage-based fees to cover maintenance, utilities, and facility enhancements.
Information Technology (IT) Equipment Replacement
Fund Summary - Fund 480
Fund Description / Budget Highlights
Fund Activity
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Budget Proposed
Beginning Available Fund Balance 8,000$ 300,000$ Revenues
Charges for Services - $ - $ - - Interest Income - - - - Miscellaneous Revenues - 200 - - - 200 - -
Transfers In 365,516 - 292,000 30,000 365,516 200 292,000 30,000 Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Outlay - - - 30,000 Debt Service - - - - - - - 30,000 Transfer Out - - - - - - - 30,000 Changes in restricted reserves
Net Annual Activity 365,516 $ 200 292,000 - Ending Available Fund Balance 8,000 $ 300,000$ 300,000$ An Information Technology (IT) internal service fund for equipment replacement centralizes funding for the management, maintenance, and replacement of essential technology infrastructure. By accumulating resources through internal billing, this approach stabilizes IT expenses and mitigates the risk of substantial, unforeseen financial impacts associated with technology lifecycle replacements.
Facilities Replacement
Fund Summary - Fund 490
Fund Description / Budget Highlights
Fund Activity
FY 23-24 FY 24-25 FY 25-26 FY 26-27
Actual Actual Budget Proposed
Beginning Available Fund Balance 150,000$ 150,000$ Revenues
Charges for Services - $ - $ - - Interest Income - - - - Miscellaneous Revenues - - - - - - - -
Transfers In 261,696 - - - 261,696 - - -
Expenditures
Salary and Benefits - - - - Contractual Services - - - - Utilities - - - - Maintenance & Repairs - - - - Other Expenses - - - - Cost Allocation - - - - Capital Improvement Projects (CIP) 14,027 - - - Debt Service - - - - 14,027 - - -
Transfer Out - - - - 14,027 - - -
Changes in restricted reserves
Net Annual Activity 247,669 $ - - - Ending Available Fund Balance 150,000 $ 150,000$ 150,000$ The Facility Replacement Internal Service Fund serves as a specialized accounting mechanism for accumulating funds for the future maintenance, repair, and replacement of infrastructure components. This fund collects resources through internal billing, enabling costs to be allocated to departments based on their usage. This strategy effectively reduces the likelihood of substantial, unanticipated increases in capital expenditures, thereby promoting more efficient financial planning and resource allocation.