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• Risk Management — This fund provides insurance to all departments within the City. <br />• Engineering —This fund provides engineering services for City projects, developments, <br />and all departments within the City. <br />• Central Garage & Equipment — This fund provides the services and equipment repair for <br />the Public Works Department which consists of Street Maintenance, Park Maintenance, <br />Water Utility, Sewer Utility, and the Surface Water Management Utility. <br />• Technology — This fund provides technology software and equipment to all <br />departments within the City. <br />Debt Service Funds <br />Funds for debt service track revenues and expenditures related to repayment of principal and <br />interest costs associated with borrowing money for long-term obligations. The reader can find <br />a separate debt service schedule in this budget that provides details on all outstanding debt <br />owed by the City. <br />Fiduciary Fund Types <br />Trust and Agency Funds are used to account for assets held by the City as an agent or trustee <br />for individuals, private organizations, other governments and/or funds. These include Agency <br />and Expendable Trust Funds. Agency funds are custodial in nature (assets and liabilities) and do <br />not involve Measurement of results of operations. The City currently does not have any <br />fiduciary funds. <br />