Adopted Budget FY 2018-2019

The Inter - Department Service Fund was established to finance and account for services, materials,
and supplies furnished to the various departments for the City, and on a limited basis, to other local
governmental agencies. These services are provided on a cost reimbursement basis.
The General Depreciation Fund was established for the sole purpose of replacing fixed assets of the
General Fund. Funding has been provided by a rental charge to the appropriate department in the
General Fund.
The Employee Health Insurance Fund was established to account for all expenses related to health
insurance premiums and claims for City employees. Primary funding sources are transfers in from
General Fund and Enterprise Funds.
The Retiree Health Insurance Fund was established to account for all expenses related to health
insurance premiums and claims for Retired City employees.
The Workmen's Compensation Fund was established to account for all expenses related to
workmen's compensation claims. Primary funding sources are transfers in from General Fund and
Enterprise Funds.
The Property and Casualty Insurance Fund was established to account for all expenses related to
general liability insurance personal and property claims. Primary funding sources are transfers in
from General Fund and Enterprise Funds.