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12-09-2019 Council Packet
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12-09-2019 Council Packet
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12/26/2019 4:44:29 PM
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Internal Service Funds — Internal Service Funds are used to track revenue and expense shifts between <br />departments. These include the following funds: Insurance, Fleet Management, Compensated <br />Absences, and Information Technology. <br />• Insurance - The Insurance Fund was created to account for total insurance revenue and <br />expenses between all departments. <br />• Fleet Management—The Fleet Management Fund is used to account for total expenses related <br />to city vehicles. Each fund pays into this fund to cover their appropriate portions of expenses. <br />• Compensated Absences —The Compensated Absences Fund is used to account the liability owed <br />to employees for compensated absences such as Sick, Vacation, Overtime and Comp -Time. <br />• Information Technology (IT) - The IT Fund is used to account for total expenses related to <br />software and technology. Each fund pays into this fund to cover their appropriate portions of <br />expenses. <br />City of Orono - 2020 Budget Page 11 <br />
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