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<br /> <br />INTERNAL SERVICE FUNDS <br /> <br /> <br /> <br />The City had the following internal service funds during the year: <br /> <br />Risk Management Fund – This fund was established to account for the payment of property, liability, <br />and workers’ compensation insurance deductibles, and funds wellness activities for all departments. <br /> <br />Engineering Fund – This fund was established to account for the costs related to engineering services. <br />All costs are compiled in this fund and charged out to the departments based on usage. <br /> <br />Central Garage Fund – This fund was established to account for certain public works department costs <br />related to streets, parks, water, sanitary sewer, and surface water management. All costs are compiled in <br />this fund and charged out to the departments based on usage. <br /> <br />Technology Fund – This fund was established to account for costs related to technology. All costs are <br />compiled in this fund and charged out to the departments based on usage.