In the fund statements, internal service funds are full accrual and thus would need to be considered for allocation of the NPL at the fund level if they are making contributions.

Internal service funds are used by Metro Government to identify and account for costs incurred by one department in order to provide goods and services to other departments and agencies. • A fund created by governments to bill back individual departments, on a cost reimbursement basis, for any activity that provides goods and services to multiple departments. Major fund requirements do not apply to the internal service funds and their information is … Risk, Facilities, BTS etc.)

INTERNAL SERVICE FUNDS Civic Center Fund General Services Fund Fleet Services Fund Insurance Fund Employee Benefits Fund City of Long Beach . utilities, office supplies, repair/maintenance, continuing education, allocation for future vehicle/equipment replacement Internal: Rates charged by other IA service providers (e.g. GASB STATEMENT 34 IMPLEMENTATION PROCEDURES Elimination of Internal Activities and Balances Background GASB 34 requires that internal activity and balances reported as interfund activity in fund financial statements be reclassified or eliminated in the preparation of the government-wide statements of net assets and activities. An internal service fund must be consolidated either entirely within governmental activities or entirely within business-type activities. The system presumes that internal service funds will be consolidated as part of governmental activities and will do so unless the Internal Service Fund as Business-Type is set ( Maintain Fund Codes screen under Setup menu). • A fund created by governments to allocate the cost of certain shared activities, facilitating the use of multiple funding sources in addition to the General Fund. 4.3.6.10 The internal service funds are reported in all of the proprietary fund financial statements in a separate column to the right of the total enterprise funds column. Internal Service Funds . What is an Internal Service Fund (ISF)? 4.3.6 Internal Service Funds.

Theoretically, internal service funds should break even and not report deficits of any significance. Assumptions for Major Resources: Revenue Trends and Forecast: Support character of expense … Civic Center Fund Summary City of Long Beach Purpose: Main Library, Public Safety buildings and related parking facilities. DCA Best Practices Manual for Reviewing State and Local Government Proposals March 2007 i DCA Best Practices Manual For Reviewing State and Local Governments State/Local-Wide Central Service Cost Allocation Plans And Indirect Cost Rate Proposals U.S. Department of Health and Human Services Financial Management Service/Program Support Center Division of Cost Allocation (DCA) March … in providing the service Bureau of Internal Business Services (BIBS) administration allocation included External: e.g. City of Long Beach .