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Proprietary Funds - When the City charges customers for the service it provides, these services are generally reported in proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are


used to report the same functions presented as businessìype activities in the government-wide financial statements. The City uses enterprise funds to account for its sewer, refuse and storm water activities.


lnternal Service Funds are used to accumulate and allocate costs internally. The City uses internal service funds for its information systems, vehicle maintenance, and various risk management activities. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.


Proprietary funds provide the same information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Sewer Fund, Refuse Fund, and Storm Water Fund, all of which are considered major funds. lnternal Service Funds are combined into a single, aggregated presentation in the proprietary fund financial statements. lndividual fund data for internal service funds is provided in the form of combining statements located in the supplementary information section of this report.


The basic Proprietary Fund Financial Statements can be found on pages 40 - 45 of this report.


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