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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 117 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 2017-2021 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 2 118 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND REVENUE DETAIL Actual 2014 Actual 2015 Adopted 2016 Estimated 2016 Adopted 2017 Concept 2018 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 $319,645 100.0% $328,852 100.0% $354,080 100.0% $342,885 100.0% $363,350 100.0% $370,695 100.0% TOTALS 319.645 190.0% $328.852 100.0% $354.080 100.Oo/ $342.885 100.0% S363.350 100.0% $370.695 100.0% 119 CITY OF GOLDEN VALLEY 2017-2018 OPERATING BUDGET Division: Vehicle Maintenance(070) Program: Vehicle Maintenance(8200) 2014 2015 2016 2016 2017 2018 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees 175,235 186,189 $197,535 $197,535 $212,720 $218,045 6111 Overtime-Regular Employees 2,613 858 3,000 3,000 3,000 3,000 6130 Salaries-Temporary Employees 585 6,100 6,100 6,100 6,100 6150 Employee Insurance 33,782 39,331 41,890 41,890 44,675 45,790 6160 Retirement 24,720 20,096 33,915 33,915 36,165 37,070 TOTAL Personal Services 236,935 246,474 282,440 282,440 302,660 310,005 Supplies and Services 6320 Operating Supplies 8,462 23,015 15,300 15,300 15,300 15,300 6324 Clothing 2,179 1,835 3,275 2,950 2,950 2,950 6331 Equipment Parts 5,856 10,476 2,000 2,000 2,000 2,000 6343 Telephone 698 650 600 660 660 660 6382 Contractual Maintenance 21,940 2,132 15,350 4,720 4,450 4,450 6390 Rentals 22,000 22,000 25,300 25,300 25,300 25,300 6411 Conferences and Schools 270 295 1,125 925 1,125 1,125 6413 Dues and Subscriptions 50 355 255 430 430 6414 Licenses and Taxes 50 25 225 225 225 225 TOTAL Supplies and Services 61,455 60,478 63,530 52,335 52,440 52,440 Capital Outlav 6960 Capital Outlay 12,500 TOTAL Capital Outlay 12,500 Vehicle Maintenance 7401 Maintenance Charges-Labor 4,612 4,307 4,000 4,000 4,000 4,000 7402 Maintenance Charges-Parts 2,718 4,076 2,500 2,500 2,500 2,500 7403 Motor Fuels 1,559 1,009 1,610 1,610 1,750 1,750 TOTAL Vehicle Maintenance Chgs 8,889 9,392 8,110 8,110 8,250 8,250 TOTALS 307,279 328,844 354,080 342,885 363,350 370,695 120 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND NET POSITION ANALYSIS Net Position @ 01/01/16 168,527 Estimated Revenue - 2016 342,885 Estimated Expenses - 2016 342,885 Excess of Revenue Over (Under) Expenses 0 Estimated Net Position @ 12/31/16 168,527 Adopted Revenue - 2017 363,350 Adopted Expenses - 2017 363,350 Excess of Revenue Over (Under) Expenses 0 Projected Net Position@ 12/31/17 168,527 Concept Revenue - 2018 370,695 Concept Expenses - 2018 370,695 Excess of Revenue Over (Under) Expenses 0 Projected Net Position @ 12/31/18 168,527 121