The Internal Service Funds are similar to Enterprise Funds except that services are rendered to other District units rather than to the District s customers. This fund type consists of the Equipment Fund and the Risk Management Fund. Equipment Fund - to account for the maintenance and operation of the District s vehicle fleet, heavy construction, and information system equipment. Financing is provided through rental charges to operations based upon usage. Risk Management Fund - to account for the monies set aside to pay for all claims, judgments, and premium costs.
Financing is provided through premiums charged to District operations.
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