INTERNAL SERVICE Internal Service Funds
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1 INTERNAL SERVICE Internal Service Funds are used by Kitsap County to account for the financing of goods or services provided by a department or agency to other departments of the County. Internal Service Funds
2 KITSAP COUNTY, WASHINGTON Internal Service Funds Internal Service Funds are used by Kitsap County to account for the financing of goods or services provided by a department or agency to other departments or agencies of Kitsap County, or to other governmental units, on a cost-reimbursement basis. A description of each fund follows: Equipment Rental & Revolving Fund - A fund used to account for the operation of County vehicles, and rent of equipment to other funds within the County. Information Services - A fund used to account for the operations of data processing services to County departments. Purchasing - A fund used to account for the administration of purchasing services to other County departments. Self-Insurance - A fund used to account for the insurance and self-insured claims of the County. Telecommunications - A fund used to account for operation of telecommunications services to County departments. Workers Compensation - A fund used to account for workers compensation claims of the County. 202
3 KITSAP COUNTY, WASHINGTON Page 1 of 2 Combining Balance Sheet Internal Service Funds December 31, 1999 With Comparative Totals for December 31, 1998 ASSETS Equipment Rental and Workers Self Revolving Compensation Purchasing Insurance Current Assets: Cash $ 4,208,235 $ 1,084,595 $ 7,958 $ 2,406,846 Deposits With External Fiscal Agents 0 50, Due From Other Funds 274, ,633 23,593 Due From Other Governmental Units Inventory 760, Other Current Receivables Prepaid Insurance ,206 Total Current Assets 5,243,486 1,134,595 16,591 2,939,645 Property, Plant & Equipment: Machinery and Equipment 17,034,749 5, ,424 21,149 Less Accumulated Depreciation (8,941,670) (3,567) (83,093) (10,692) Construction in Progress Net Property Plant & Equipment 8,093,079 1,992 43,331 10,457 Total Assets $ 13,336,565 $ 1,136,587 $ 59,922 $ 2,950,102 LIABILITIES AND FUND EQUITY Liabilities: Current Liabilities: Accounts Payable $ 89,806 $ 47,618 $ 26,600 $ 51,561 Due to Other Funds 163, ,222 39,537 Interfund Loans Payable ,000 0 Other Accrued Liabilities 29, ,991 1,798 2,158,610 Total Current Liabilities 282, ,680 69,620 2,249,708 Long-Term Liabilities: Employee Leave Benefits 55,180 1,730 22,903 3,314 Leases Payable Total Long-Term Liabilities 55,180 1,730 22,903 3,314 Total Liabilities 338, ,410 92,523 2,253,022 Fund Equity: Contributed Capital 2,464, ,149 2,759 Retained Earnings Reserved for Capital Outlay Reserved for Advances Reserved for Other 50,000 Unreserved 10,534, ,177 (86,750) 694,321 Total Retained Earnings 10,534, ,177 (86,750) 694,321 Total Fund Equities 12,998, ,177 (32,601) 697,080 Total Liabilities & Fund Equities $ 13,336,565 $ 1,136,587 $ 59,922 $ 2,950,
4 Page 2 of 2 Telecom- Data Totals munications Processing $ 185,644 $ 219,145 $ 8,112,423 $ 6,556, ,000 50,000 49,423 74, , , , , , , , ,865 9,863,249 8,203,784 1,135,176 1,975,091 20,298,148 20,228,135 (807,697) (881,196) (10,727,915) (10,701,331) 28, ,551 11, ,030 1,093,895 9,598,784 9,537,901 $ 591,097 $ 1,387,760 $ 19,462,033 $ 17,741,685 $ 6,480 $ 61,621 $ 283,686 $ 466,772 19,649 32, , , , ,025 5,914 3,126,802 3,916,391 29,154 99,547 3,706,639 4,722,350 2,240 42, , , , , , , , ,857 31, ,515 4,042,974 4,842, ,821 1,276,748 4,178,535 3,889, ,711 1,711 1, ,000 50, ,882 (241,214) 11,188,813 8,958, ,882 (239,503) 11,240,524 9,010, ,703 1,037,245 15,419,059 12,899,478 $ 591,097 $ 1,387,760 $ 19,462,033 $ 17,741,
5 KITSAP COUNTY, WASHINGTON Page 1 of 2 Combining Statement of Revenues, Expenses and Changes in Fund Equity Internal Service Funds Year Ended December 31, 1999 With Comparative Totals for Year Ended December 31, 1998 Equipment Rental and Workers Self Operating Revenue Revolving Compensation Purchasing Insurance Intergovernmental $ 0 $ 0 $ 0 $ 0 Charges For Services 6,663, , ,964 2,819,119 Total Operating Revenue 6,663, , ,964 2,819,119 Operating Expenses General Operation 4,449, , ,773 General Planning External Taxes General Administration 0 873, Depreciation 1,710, ,062 2,387 Total Operating Expenses 6,159, , , ,160 NET OPERATING INCOME (LOSS) 503,195 (302,624) (58,632) 2,166,959 NONOPERATING REVENUE (EXPENSES): Investment Income Gains (Losses) on Fixed Asset Disposition 77,775 0 (5,788) (2,944) Other nonoperating Revenue 0 0 (5) 0 Interest Expenses & Related Charges NONOPERATING Revenues NET OF EXPENSES 77,775 0 (5,793) (2,944) Net Income Before Operating Transfers 580,970 (302,624) (64,425) 2,164,015 OPERATING TRANSFERS Operating Transfers In Operating Transfers Out (3,780) Total Operating Transfers (3,780) Net Income (Loss) $ 577,190 $ (302,624) $ (64,425) $ 2,164,015 FUND EQUITY CHANGES: Retained Earnings, January 1 9,957, , ,771 (1,469,694) Net Income (Loss) 577,190 (302,624) (64,425) 2,164,015 Residual Equity Transfers In Residual Equity Transfers Out Other Charges Prior Period Adjustment 0 0 (193,096) 0 Retained Earnings, December 31 $ 10,534,397 $ 159,177 $ (86,750) $ 694,
6 Page 2 of 2 Telecom- Data Total munications Processing $ 0 $ 0 $ 0 $ 21, ,046 2,930,129 14,124,915 12,621, ,046 2,930,129 14,124,915 12,643, ,792 2,283,033 8,551,832 9,450, , ,320 61, ,580 2,065,316 1,689, ,896 2,556,613 11,490,351 11,960,530 (47,850) 373,516 2,634, ,093 (607) (78,517) (10,081) 13, (5) 0 0 (8,205) (8,205) (2,131) (607) (86,722) (18,291) 11,725 (48,457) 286,794 2,616, , ,008 0 (189,172) (192,952) (6,455) 0 (189,172) (192,952) 379,553 $ (48,457) $ 97,622 $ 2,423,321 $ 1,074, ,339 (337,125) 9,010,299 7,927,994 (48,457) 97,622 2,423,321 1,074, , (193,096) 0 $ 178,882 $ (239,503) $ 11,240,524 $ 9,010,
7 KITSAP COUNTY, WASHINGTON Page 1 of 4 Combining Statement Of Cash Flows Internal Service Funds Year Ended December 31, 1999 With Comparative Totals for Year Ended December 31, 1998 Equipment Rental Workers Self and Revolving Compensation Purchasing Insurance Cash flows from Operating Activities: Cash Received from Customers $ 6,510,602 $ 578,185 $ 396,196 $ 2,816,922 Cash Paid to Suppliers (3,906,932) (664,522) (255,241) (1,492,095) Cash Paid to Employees (800,492) (129,233) (177,834) (94,674) Net cash provided by operating activities 1,803,178 (215,570) (36,879) 1,230,153 Cash flows from Noncapital Financing Proceeds from Interfund Loans Interfund Loans ,000 0 Advances From (To) Other Funds Operating Grants Received Operating Transfers In Operating Transfers Out (3,780) Net cash provided by Noncapital Financing Activities (3,780) 0 20,000 0 Cash Flows from Capital and Related Financing Activites Proceeds from Sale of Bonds Proceeds from Sale of Equipment 240, Acquisition & Construction of Capital Assets (1,568,823) 0 (6,514) (4,753) Capital Contributed by Other Sources 4,00 Principal Payments on Installment Purchase Contract 0 0 (799) 0 Interest Payments on Installment Purchase Contract 0 0 (5) 0 Interest Payments on Bonds Net Cash Used for Capital and Related Fin. Act. (1,323,928) 0 (7,318) (4,753) Net increase (Decrease) in Cash 475,470 (215,570) (24,197) 1,225,400 Cash & Cash Equivalents at January 1 3,732,764 1,300,165 32,155 1,181,446 Cash & Cash Equivalents at December 31 $ 4,208,234 $ 1,084,595 $ 7,958 $ 2,406,
8 Page 2 of 4 Telecom- Data Total munications Processing $ 732,238 $ 2,815,736 $ 13,849,879 $ 12,646,471 (634,809) (1,378,184) (8,331,783) (7,790,026) (98,014) (846,751) (2,146,998) (2,085,364) (585) 590,801 3,371,098 2,771, ,000 7, ,008 0 (189,172) (192,952) (6,455) 0 (189,172) (172,952) 387, ,895 85,236 (37,791) (222,450) (1,840,331) (2,228,979) 0 0 4, (37,374) (38,173) (33,207) 0 (8,205) (8,210) 0 (37,791) (268,029) (1,641,819) (2,176,950) (38,376) 133,600 1,556, , ,020 85,545 6,556,095 5,574,478 $ 185,644 $ 219,145 8,112,422 $ 6,556,
9 KITSAP COUNTY, WASHINGTON Page 3 of 4 Combining Statement Of Cash Flows Internal Service Funds Year Ended December 31, 1999 With Comparative Totals for Year Ended December 31, 1998 Equipment Rental and Workers Self Revolving Compensation Purchasing Insurance Reconciliation of Net Operating Income to Net Cash Provided by Operating Activities Net operating income (loss) $ 503,195 $ (302,624) $ (58,632) $ 2,166,959 Adjustments to reconcile net operating income to net cash provided by operating activities: Depreciation 1,710, ,062 2,387 Change in Assets and Liabilities: (Increase) Decrease in Accounts Receivable (Increase) Decrease in Inventories (60,199) (Increase) Decrease in Due From Other Funds (152,584) 0 (7,702) (23,593) (Increase) Decrease in Due From Other Governments (Increase) Decrease in Prepaid Insurance (24,900) Increase (Decrease) in Accounts Payable (136,976) 21,264 8,598 (24,545) Increase (Decrease) in Due to Other Funds (60,863) (20,769) (4,090) 16,852 Increase (Decrease) in Other Accrued Liabilities ,613 1,455 (879,553) Increase (Decrease) in Employee Benefits Payable (500) 54 6,430 (3,454) (Increase) Decrease in Deposits w/ Ext. Fiscal Agents Net cash provided by operating activities $ 1,803,178 $ (215,570) $ (36,879) $ 1,230,
10 Page 4 of 4 Total Telecom- Data munications Processing $ (47,850) $ 373,516 $ 2,634,564 $ 683,093 61, ,580 2,065,316 1,689, (60,199) (48,041) (4,808) (22,447) (211,134) 135, (24,900) (28,274) (7,328) (49,907) (188,894) 39,462 (66) 5,900 (63,036) 76,808 (348) 2,429 (789,590) 254,186 (1,289) 7,730 8,971 19, (50,000) $ (585) $ 590,801 $ 3,371,098 $ 2,771,
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INTERNAL SERVICE FUNDS Internal Service Funds account for the financing of goods or services provided by one group or agency to other groups or agencies of the County, or to other governmental units, on
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental
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