Comprehensive Annual Financial Report - City of Santa Monica

CITY OF SANTA MONICA, CALIFORNIA
Internal Service Fund Financial Statements
Internal Service Funds are used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the City or to other governments, on a costreimbursement
basis.
Vehicle Management Fund – To account for user charges from other funds and expenses related to
the replacement, maintenance and the fueling of various City vehicles, including specialized
mechanical equipment.
Information Technology Replacement and Services – To account for user charges from other
funds and expenses related to replacement of computer equipment.
Self-Insurance, Comprehensive Fund – To account for user charges from other funds and expenses
related to the administration and payment of general liability claims.
Self-Insurance, Bus Fund – To account for user charges from the Big Blue Bus Fund and expenses
related to the administration and payment of municipal bus lines liability claims.
Self-Insurance, Auto Fund – To account for user charges from other funds and expenses related to
the administration and payment of automobile liability claims.
Self-Insurance, Workers' Compensation Fund – To account for user charges from other funds and
expenses related to the administration and payment of workers' compensation claims.
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