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Internal Service FundsINTERNAL SERVICE FUNDS Internal Service Funds are proprietary fund types that are used to report activity that provides goods or services to other funds, programs, or agencies of the primary government and its component units, or to other governments, on a cost -reimbursement basis. Expenditures of these funds are included in the budgets of the respective programs and agencies that use the services. An Internal Service fund has been established for the following division: Vehicle Maintenance 107 VEHICLE MAINTENANCE DIVISION This division is an internal services fund responsible for the repair and maintenance of all City vehicles and equipment. Most vehicles and equipment are scheduled for replacement in the City's Equipment Replacement Fund and financed through certificates of indebtedness. Charges to other funds are allocations to divisions for fuel, labor and parts used by their department's equipment and vehicles. STAFFING Vehicle Maintenance Foreman 1 Mechanics 2 W: CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND REVENUE DETAIL 109 Actual 2010 Actual 2011 Adopted 2012 Estimated 2012 Adopted 2013 Concept 2014 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Charges To Other Funds $273,783 100.0% $287,400 100.0% $331,390 100.0% $331,540 100.0% $384,295 100.0% $337,075 100.0% TOTALS $273.783 100•Qo/ 5287.400 100.0% $331.390 100.0_(% $331.540 100.Oo/ $384.295 100.0% 337.075 100"* 109 CITY OF GOLDEN VALLEY 2013 - 2014 OPERATING BUDGET Division: Vehicle Maintenance (070) Program: Vehicle Maintenance (8200) 2010 2011 2012 2012 2013 2014 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT TOTAL Personal Services Personal Services 6320 Operating Supplies 6324 Clothing 6331 Equipment Parts 6110 Salaries -Regular Employees $172,650 169,235 $186,110 $187,970 $189,850 $191,750 6111 Overtime -Regular Employees 3,511 1,432 3,000 3,000 3,000 3,000 6130 Salaries -Temporary Employees 2,429 7,174 5,860 5,860 5,920 5,980 6150 Employee Insurance 29,567 36,819 39,370 39,370 39,865 40,265 6160 Retirement 23,384 24,889 31,845 31,845 32,275 32,595 TOTAL Personal Services TOTAL Supplies and Services Capital Outlay 6960 Capital Outlay TOTAL Capital Outlay 231,541 239,549 266,185 268,045 270,910 273,590 5,148 Supplies and Services 6320 Operating Supplies 6324 Clothing 6331 Equipment Parts 6343 Telephone 6382 Contractual Maintenance 6390 Rentals 6411 Conferences and Schools 6413 Dues and Subscriptions 6414 Licenses and Taxes TOTAL Supplies and Services Capital Outlay 6960 Capital Outlay TOTAL Capital Outlay 231,541 239,549 266,185 268,045 270,910 273,590 5,148 8,652 7,700 7,700 14,700 14,700 2,284 2,863 3,200 3,300 3,400 3,400 238 802 4,000 3,000 3,000 3,000 209 212 300 300 300 300 3,728 (86) 11,300 10,500 11,000 11,000 23,300 23,476 23,300 23,300 23,300 23,300 283 451 870 870 1,105 1,105 135 187 310 305 355 355 123 78 225 220 225 225 35,448 36,635 51,205 49,495 57,385 57,385 8,000 8,000 50,000 - - 8,000 8,000 50,000 - Vehicle Maintenance 7401 Maintenance Charges -Labor 2,595 6,320 2,500 2,500 2,500 2,500 7402 Maintenance Charges -Parts 1,431 1,407 2,500 2,500 2,500 2,500 7403 Motor Fuels 921 755 1,000 1,000 1,000 1,100 TOTAL Vehicle Maintenance Chgs 4,947 8,482 6,000 6,000 6,000 6,100 TOTALS 271,936 284,666 331,390 331,540 384,295 337,075 110 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND NET ASSETS ANALYSIS Net Assets @ 01/01/12 $184,757 Estimated Revenue - 2012 $331,540 Estimated Expenses - 2012 331,540 Excess of Revenue Over (Under) Expenses 0 Estimated Net Assets @ 12/31/12 $184,757 Adopted Revenue - 2013 384,295 Adopted Expenses - 2013 384,295 Excess of Revenue Over (Under) Expenses 0 Projected Net Assets @ 12/31/13 $184,757 Concept Revenue - 2014 337,075 Concept Expenses - 2014 337,075 Excess of Revenue Over (Under) Expenses 0 Projected Net Assets @ 12/31/14 $184,757 Inventory at 12/31/11 was at $165,279 111