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INTERNAL SERVICE FUNDS <br />Combining statements for all internal service funds are reported here. The combined totals are reported alongside the <br />individual enterprise funds in Exhibits 6, 7, and 8 of the basic financial statements. <br />Schedules of revenues, expenses, and changes in fund net position - budget and actual are also presented here for <br />each individual internal service fund. <br />Nonmajor Internal Service Funds: <br />Facilities Services Fund - To account for facility maintenance services on City buildings. Facility maintenance <br />rates and rental rates are charged on the basis of square footage and are set to recover the full cost of services <br />provided. <br />Fleet Services Fund - To account for the purchase of vehicles and equipment and the maintenance thereon. <br />Fleet user charges cover vehicle and equipment maintenance expenses as well as the replacement of vehicles <br />and equipment sold or removed from use. <br />Information Systems and Services Fund - To account for data processing and reproduction, equipment <br />acquisition and maintenance, postage, telephone, and printing/graphic services provided to other City funds. <br />The fund also accounts for the implementation and maintenance of public safety information systems and <br />central business software applications. User charges cover the cost of operations and supplies. <br />Professional Services Fund - To account for engineering services performed by public works personnel for <br />other City funds. Revenues are provided by charges for these services. <br />Risk and Benefits Fund - To account for costs of the City’s self-insurance program. The City is self-insured for <br />workers’ compensation, unemployment compensation, general liability, and employee medical and dental <br />insurance. An actuarial valuation is the basis for recording the claims liability. User charges are based on actual <br />experience or an estimate, depending on the nature of the insurance. This fund also accounts for the <br />accumulation of resources for and payment of the City's pension bonds and other post employment benefits. <br />Internal Service Funds <br />