5 - Internal Service Funds INTERNAL 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
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VEHICLE MAINTENANCE DIVISION
This division is an internal services fund responsible for the repair and maintenance of all City
vehicles and equipment except for the Golf Course. Most vehicles and equipment are
scheduled for replacement in the City's Equipment Replacement Fund and financed through
certificates of indebtedness. The 2016-2020 Capital Improvement Program outlines the
upcoming replacements, 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
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CITY OF GOLDEN VALLEY
VEHICLE MAINTENANCE FUND
REVENUE DETAIL
Actual 2013 Actual 2014 Adopted 2015 Estimated 2015 Adopted 2016 Concept 2017
Percent Percent Percent Percent Per Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Charges To Other Funds $331,263 100.0% $319,645 100.0% $355,565 100.0% $368.890 100.0% $354.080 100.0% $365,350 100.0%
TOTALS $331.263 100.0% 5319.645 100.0% 5355.565 100.0% $368.890 100.0% $354.080 100.0% 5365.350 100.0%
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CITY OF GOLDEN VALLEY
2016-2017 OPERATING BUDGET
Division: Vehicle Maintenance(070) Program: Vehicle Maintenance(8200)
2013 2014 2015 2015 2016 2017
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular Employees 173,683 175,235 $192,485 $192,480 $197,535 $204,385
6111 Overtime-Regular Employees 1,466 2,613 3,000 3,000 3,000 3,000
6130 Salaries-Temporary Employees 3,270 585 6,100 6,100 6,100 6,100
6150 Employee Insurance 37,713 33,782 40,865 40,865 41,890 43,150
6160 Retirement 25,067 24,720 33,085 33,085 33,915 34,935
TOTAL Personal Services 241,199 236,935 275,535 275,530 282,440 291,570
Supplies and Services
6320 Operating Supplies 10,931 8,462 15,300 24,150 15,300 15,300
6324 Clothing 2,238 2,179 3,275 3,275 3,275 3,275
6331 Equipment Parts (220) 5,856 2,000 2,000 2,000 2,000
6343 Telephone 242 698 300 600 600 600
6382 Contractual Maintenance 1,356 21,940 10,850 15,350 15,350 15,350
6390 Rentals 22,000 22,000 23,300 23,300 25,300 27,300
6411 Conferences and Schools 1,912 270 1,125 1,125 1,125 1,125
6413 Dues and Subscriptions 50 355 355 355 355
6414 Licenses and Taxes 25 50 225 225 225 225
TOTAL Supplies and Services 38,534 61,455 56,730 70,380 63,530 65,530
Capital Outlav
6960 Capital Outlay - 12,365 15,000 15,000 - -
TOTAL Capital Outlay - 12,365 15,000 15,000 - -
Vehicle Maintenance
7401 Maintenance Charges-Labor 3,518 4,612 4,000 4,000 4,000 4,000
7402 Maintenance Charges-Parts 971 2,718 2,500 2,500 2,500 2,500
7403 Motor Fuels 2,881 1,559 1,800 1,480 1,610 1,750
TOTAL Vehicle Maintenance Chgs 7,370 8,889 8,300 7,980 8,110 8,250
TOTALS 287,103 319,644 355,565 368,890 354,080 365,350
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CITY OF GOLDEN VALLEY
VEHICLE MAINTENANCE FUND
NET ASSETS ANALYSIS
Net Assets @ 01/01/15 $172,604
Estimated Revenue - 2015 $368,890
Estimated Expenses - 2015 368,890
Excess of Revenue Over(Under) Expenses 0
Estimated Net Assets @ 12/31/15 $172,604
Adopted Revenue - 2016 354,080
Adopted Expenses - 2016 354,080
Excess of Revenue Over(Under) Expenses 0
Projected Net Assets @ 12/31/16 $172,604
Concept Revenue - 2017 365,360
Concept Expenses - 2017 365,350
Excess of Revenue Over(Under) Expenses 10
Projected Net Assets @ 12/31/17 $172,614
Inventory at 12/31/14 was at $138,149.
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