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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 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 2018-2022 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 .5 Mechanics 2.5 118 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 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 $328,852 100.0% $344,743 100.0% $363,350 100.0% $369,410 100.0% $382,155 100.0% $390.695 100.0% TOTALS 5328.852 100.0% $344.743 ]94 4°l 5363.350 100.0°k $369.410 100.Oo/ $382.155 100.0% 0� 14 ° 119 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Vehicle Maintenance(070) Program: Vehicle Maintenance(8200) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $186,189 $187,241 $212,720 $212,720 $218,045 $224,605 6111 Overtime-Regular Employees 858 703 3,000 3,000 3,000 3,000 6130 Salaries-Temporary Employees 6,100 6,100 6,100 6,100 6150 Employee Insurance 39,331 41,704 44,675 44,675 48,885 50,350 6160 Retirement 20,096 30,164 36,165 36,165 37,775 38,180 TOTAL Personal Services 246,474 259,812 302,660 302,660 313,805 322,235 Supplies and Services 6320 Operating Supplies 23,015 17,674 15,300 15,440 15,440 15,440 6324 Clothing 1,835 3,054 2,950 2,875 2,875 2,875 6331 Equipment Parts 10,476 7,752 2,000 2,000 2,000 2,000 6343 Telephone 650 754 660 755 755 755 6382 Contractual Maintenance 2,132 11,193 4,450 9,900 10,400 10,400 6390 Rentals 22,000 24,000 25,300 25,300 25,300 25,300 6411 Conferences and Schools 295 1,534 1,125 1,575 3,175 3,175 6413 Dues and Subscriptions 50 100 430 430 430 430 6414 Licenses and Taxes 25 25 225 225 225 225 TOTAL Supplies and Services 60,478 66,086 52,440 58,500 60,600 60,600 Capital Outlav 6960 Capital Outlay 12,500 - - - TOTAL Capital Outlay 12,500 - - - - - Vehicle Maintenance 7401 Maintenance Charges-Labor 4,307 4,468 4,000 4,000 4,000 4,000 7402 Maintenance Charges-Parts 4,076 462 2,500 2,500 2,500 2,500 7403 Motor Fuels 1,009 988 1,750 1,750 1,250 1,360 TOTAL Vehicle Maintenance Chgs 9,392 5,918 8,250 8,250 7,750 7,860 TOTALS 328,844 331,816 363,350 369,410 382,155 390,695 120 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND NET POSITION ANALYSIS Net Position @ 01/01/17 $221,252 Estimated Revenue - 2017 $369,410 Estimated Expenses - 2017 369,410 Excess of Revenue Over(Under) Expenses 0 Estimated Net Position @ 12/31/17 $221,252 Adopted Revenue - 2018 382,155 Adopted Expenses - 2018 382,155 Excess of Revenue Over (Under) Expenses 0 Projected Net Position@ 12/31/18 $221,252 Concept Revenue - 2019 390,695 Concept Expenses - 2019 390,695 Excess of Revenue Over (Under) Expenses 0 Projected Net Position @ 12/31/19 $221,252 121