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general and statistical information - City of Inglewood

general and statistical information - City of Inglewood

Sanitation Fund The

Sanitation Fund The Sanitation Fund receives, disburses, and accounts for all fees, charges and moneys accruing to the City by virtue of its refuse collection charge, any contracts to collect and revenues or grants received as a direct result of the City's refuse collection and disposal system. Sewer Fund The Sewer Fund receives, disburses and accounts for all fees, charges and moneys accruing to the City by virtue of owning and operating its sanitary sewer system. The Water Utility Fund The Water Utility Fund is an enterprise fund that accounts for the construction, operation and maintenance of the city owned water system. The Interfund Services Fund The Interfund Services Fund is an internal service fund that accounts for Information Technology and Communication (IT&C) services provided to city departments. Capital Project Funds Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). The capital projects funds are as follows: Debt Service Funds Merged Projects Low/Moderate Income Housing The City's debt service funds are used to account for the accumulation of resources for, and payment of, general long-term debt. The debt service funds are as follows: Merged Projects Merged Area Surplus Revenue Civic Center Debt Service Fund Page 512

CLASSIFICATION OF EXPENDITURES BY OBJECT Object Codes In order to generate important accounting data for various reporting purposes, all expenditures are coded and recorded. The code numbers listed below are object codes, detailing expenditures at the program and project level of agency/organization budgets. Description of Individual Budget Object Expenditure Accounts Code No. Title - Description Personnel Services: 11001 Salaries - Direct salaries and wages for all regular full-time employed personnel. 11003 Supplemental Pay - Educational incentive, acting and other supplemental pay not included in regular salary account. 11100 Overtime-Regular - Wages paid to part-time, and regularly employed personnel. 11101 Holiday Overtime - Wages paid to general bi-weekly employees for all hours worked on a recognized holiday. 11102 Holiday Pay - Wages paid to Police Officers in lieu of holiday time off. 11108 Stand-By Pay Overtime - Wages paid to employees who are assigned to be available for work on an on-call basis during a specified off-duty period. 11201 thru 11205 Special Overtime - Wages paid to any employees for overtime work either inside or outside the Forum, Hollywood Park, or other approved event, from which the City receives special offsetting revenue. 11300 Part-Time - Wages paid to part-time, regularly employed personnel. Page 513

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