INTERNAL SERVICE FUNDS
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1 INTERNAL SERVICE FUNDS
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3 INTERNAL SERVICE FUNDS COMPUTER REPLACEMENT - This fund provides for replacement of the County s computer equipment. It is supported by fees charged to the user departments for these services SELF INSURANCE - This fund provides self insurance for Liability, Property Damage, Workers Compensation and Malpractice to the County and its employees FLEET MANAGEMENT - This fund provides all repairs and maintenance to the County's vehicles and other heavy equipment TELEPHONE SERVICE - This fund was established to account for the revenues and expenditures related to the County's telephone system. This fund is supported by the billing of these services to those entities which utilize and receive the benefit of these services VEHICLE REPLACEMENT - This fund provides vehicles to user departments, e.g., Codes Enforcement, Administrative Services, etc. This fund purchases vehicles and in turn charges the user department a lease payment. 283
4 ALACHUA COUNTY, FLORIDA COMBINING BALANCE SHEET ALL INTERNAL SERVICE FUNDS SEPTEMBER 30, COMPUTER SELF REPLACEMENT INSURANCE ASSETS CURRENT ASSETS: Equity in pooled cash and equivalents $ 494,135 $ 6,237,407 Cash with claims administrator - 150,000 Accounts receivable - 3,268 Allowance for estimated uncollectables (3,268) Due from other funds - - Due from other governments - - Inventories - - TOTAL CURRENT ASSETS 494,135 6,387,407 FIXED ASSETS: Equipment 1,275,832 1,814 TOTAL FIXED ASSETS 1,275,832 1,814 - Less-accumulated depreciation (901,689) (1,814) FIXED ASSETS, NET OF DEPRECIATION 374,143 0 TOTAL ASSETS $ 868,278 $ 6,387,407 The accompanying notes are an integral part of the financial statements. 284
5 PAGE 1 OF FLEET TELEPHONE VEHICLE TOTALS MANAGEMENT SERVICE REPLACEMENT $ 582,174 $ 400,159 $ 626,429 $ 8,340,304 $ 7,520, , ,000-28,114-31,382 23, (3,268) 0-8,183-8,183 32,240 9,859 15,510 1,637 27,006 9, ,725 2, ,175 84, , , ,066 8,658,782 7,820, , ,606 3,315,406 5,734,807 5,316, , ,606 3,315,406 5,734,807 5,316,551 (250,396) (87,040) (1,827,251) (3,068,190) (3,129,034) 82, ,566 1,488,155 2,666,617 2,187,517 $ 777,511 $ 1,175,982 $ 2,116,221 $ 11,325,399 $ 10,008,
6 ALACHUA COUNTY, FLORIDA COMBINING BALANCE SHEET ALL INTERNAL SERVICE FUNDS SEPTEMBER 30, COMPUTER SELF REPLACEMENT INSURANCE LIABILITIES AND FUND EQUITY CURRENT LIABILITIES: Accounts payable and accrued liabilities $ 1,325 $ 513,366 Contracts payable - - Estimated liability for self insured losses - 4,992,334 Due to other funds - - Deposits - - TOTAL CURRENT LIABILITIES 1,325 5,505,700 OTHER LIABILITIES: Accrued compensated absences - 2,938 TOTAL OTHER LIABILITIES 0 2,938 TOTAL LIABILITIES 1,325 5,508,638 FUND EQUITY: Contributed capital 99,800 - Retained earnings: Reserved for self insured losses - 878,769 Unreserved 767,153 - TOTAL RETAINED EARNINGS 767, ,769 TOTAL FUND EQUITY 866, ,769 TOTAL LIABILITIES AND FUND EQUITY $ 868,278 $ 6,387,407 The accompanying notes are an integral part of the financial statements. 286
7 PAGE 2 OF FLEET TELEPHONE VEHICLE TOTALS MANAGEMENT SERVICE REPLACEMENT $ 79,543 $ 24,079 $ 5,616 $ 623,929 $ 267,330-3,823-3, ,992,334 4,755, ,205-5,450-5,450 12,650 79,543 33,352 5,616 5,625,536 5,084, ,196 12, , , ,196 12, , , ,739 46,269 5,616 5,755,587 5,202, , , , ,769 1,162, ,772 1,129,713 1,451,915 3,932,553 3,366, ,772 1,129,713 1,451,915 4,811,322 4,528, ,772 1,129,713 2,110,605 5,569,812 4,805,712 $ 777,511 $ 1,175,982 $ 2,116,221 $ 11,325,399 $ 10,008,
8 ALACHUA COUNTY, FLORIDA COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS ALL INTERNAL SERVICE FUNDS FOR THE YEAR ENDED SEPTEMBER 30, COMPUTER SELF REPLACEMENT INSURANCE OPERATING REVENUE: Charges for services $ 267,158 $ 1,732,345 Miscellaneous revenue - 40,467 TOTAL OPERATING REVENUE 267,158 1,772,812 OPERATING EXPENSES: Personal services - 74,730 Depreciation 211,944 - Indirect costs - 143,795 Supplies and materials 27,244 5,885 Other services and charges 31,876 1,590,227 Claims and losses - 241,883 TOTAL OPERATING EXPENSES 271,064 2,056,520 OPERATING INCOME (LOSS) (3,906) (283,708) NONOPERATING REVENUE (EXPENSE) Intergovernmental revenue - - Net gain (loss) on disposal of fixed assets Interest revenue - - Investment income - - TOTAL NONOPERATING REVENUE (EXPENSE) INCOME (LOSS) BEFORE OPERATING TRANSFERS (3,614) (283,708) OPERATING TRANSFERS: Operating transfers in 37,009 - Operating transfers out - - TOTAL OPERATING TRANSFERS 37,009 0 NET INCOME (LOSS) 33,395 (283,708) Add-Depreciation charged to contributed capital - - INCREASE (DECREASE) IN RETAINED EARNINGS DURING THE YEAR 33,395 (283,708) RETAINED EARNINGS AT BEGINNING OF YEAR AS PREVIOUSLY REPORTED 733,758 1,162,477 Cummulative effect of change in accounting principle - - RETAINED EARNINGS AT BEGINNING OF YEAR AS ADJUSTED 733,758 1,162,477 RETAINED EARNINGS AT END OF YEAR $ 767,153 $ 878,769 The accompanying notes are an integral part of the financial statements. 288
9 FLEET TELEPHONE VEHICLE TOTALS MANAGEMENT SERVICE REPLACEMENT $ 1,809,099 $ 407,998 $ 441,701 $ 4,658,301 $ 4,455,549 1, , , ,374 1,810, , ,701 5,004,428 4,747, , , , ,074 23,771 92, , , ,868 65,507 28, , , ,930 6,031 6, , , , ,275-2,014, , ,883 1,173,850 1,754, , ,987 4,975,905 4,577,995 56, ,027 83,714 28, ,928 41,661-20,411 62,072 38, ,594 4,893 (1,394) (305) 41, ,005 66,978 36,921 98, , ,719 95, , , , , (56,905) 0 150, ,009 43,095 98, , , , , ,443 98, , , , , , ,686 1,343,196 4,528,812 4,255, , , ,686 1,343,196 4,528,812 4,264,425 $ 583,772 $ 1,129,713 $ 1,451,915 $ 4,811,322 $ 4,528,
10 ALACHUA COUNTY, FLORIDA COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS FOR THE YEAR ENDED SEPTEMBER 30, COMPUTER SELF REPLACEMENT INSURANCE CASH FLOWS FROM OPERATING ACTIVITIES: Cash received for services $ 267,158 $ 1,751,919 Miscellaneous cash receipts - 40,467 Cash paid to outside parties (73,402) (1,430,710) Cash paid to employees - (74,202) NET CASH PROVIDED BY OPERATING ACTIVITIES 193, ,474 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Operating transfers in 37,009 - Operating transfers out - - Advances to other funds - - Intergovernmental revenue - - Contributions of cash 99,800 - NET CASH PROVIDED BY NONCAPITAL FINANCING ACTIVITIES 136,809 0 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Payments for fixed assets (173,828) - Principal payments - - Interest paid - - Proceeds from sale of fixed assets NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES (173,536) 0 CASH FLOWS FROM INVESTING ACTIVITIES: Interest received - - NET CASH PROVIDED BY INVESTING ACTIVITIES 0 0 NET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS 157, ,474 CASH AND EQUIVALENTS, OCTOBER 1 337,106 6,099,933 CASH AND EQUIVALENTS, SEPTEMBER 30 $ 494,135 $ 6,387,407 The accompanying notes are an integral part of the financial statements. 290
11 PAGE 1 OF FLEET TELEPHONE VEHICLE TOTALS MANAGEMENT SERVICE REPLACEMENT $ 1,809,466 $ 384,683 $ 440,064 $ 4,653,290 $ 4,535,544 1, , , ,374 (1,130,883) (243,391) (385) (2,878,771) (3,194,677) (572,026) (182,067) - (828,295) (863,204) 108, , ,679 1,292, , , , , (56,905) - (49,205) - (49,205) (49,205) 41,661-20,411 62,072 38, , , , , , ,366 32,510 (53,486) (712,657) (534,163) (1,474,134) (1,366,843) (22,893) (1,831) 7 32,643 10,282 43,224 53,946 (53,479) (680,014) (523,881) (1,430,910) (1,337,621) ,501 (316,085) 594, ,818 (535,074) 485, ,244 31,530 7,670,486 8,205,560 $ 582,174 $ 400,159 $ 626,429 $ 8,490,304 $ 7,670,
12 ALACHUA COUNTY, FLORIDA COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS FOR THE YEAR ENDED SEPTEMBER 30, COMPUTER SELF REPLACEMENT INSURANCE RECONCILIATION OF OPERATING INCOME/(LOSS) TO NET CASH PROVIDED BY OPERATING ACTIVITIES: OPERATING INCOME/(LOSS) $ (3,906) $ (283,708) ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES: Depreciation expense 211,944 - Change in Assets and Liabilities: Increase in estimated liability for self insured losses - 236,679 (Increase)/decrease in accounts receivable - 19,575 Increase/(decrease) in compensated absences - (1,434) (Increase) in inventories - - Increase/(decrease) in payables (14,282) 316,362 NET CASH PROVIDED BY OPERATING ACTIVITIES $ 193,756 $ 287,474 Supplemental Disclosure of Noncash Capital Activity: Value of Contributed Capital Asset $ 0 $ 0 The accompanying notes are an integral part of the financial statements. 292
13 PAGE 2 OF FLEET TELEPHONE VEHICLE TOTALS MANAGEMENT SERVICE REPLACEMENT $ 56,396 $ 176,027 $ 83,714 $ 28,523 $ 169,928 23,771 92, , , , ,679 (107,309) 367 (23,315) (1,637) (5,010) 71,286 12,598 1,014-12,178 19,259 (20,046) (198) - (20,244) (12,410) 35,220 17,502 5, ,417 27,415 $ 108,306 $ 263,134 $ 439,679 $ 1,292,349 $ 770,037 $ 0 $ 0 $ 0 $ 0 $ 284,
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