Primary Government
Combining Statements & Schedules
Internal service funds
are used to account for the financing of goods or services provided by one
department to other departments of the government and to other
governmental units, on a cost-reimbursement basis.
Vehicle and
Communications Maintenance Fund – This fund reflects operations of the County’s garage,
which maintains County vehicles and communication equipment.
Revenues are derived from interfund charges and charges to the School
Board on a cost-reimbursement basis. The major expenses consist
primarily of salaries and wages and materials and supplies.
Risk Management Fund – This fund reflects
operations of the County’s risk
management function. The fund’s major sources of revenue are
charges for services of providing risk financing and recoveries. The
major expenses consist of reinsurance costs and claims.
Construction Management Fund – This fund reflects the
operations of the County’s construction management function. This
fund’s major source of revenue is charges for services provided in
coordinating and supervising all County building construction projects.
The major expenses consist primarily of salaries and wages and rent.
Exhibits
- A-5 Combining Statement of
Net Assets
- A-6 Combining Statement of Revenues, Expenses, and Changes in Net Assets (Deficit)
- A-7 Combining Statement of
Cash Flows
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