Sarasota County Comprehensive Annual Financial Report 2019

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 the government and to other government units, on a cost reimbursement basis. Fleet Services – To account for the rental of motor vehicles to other departments and related costs. Information Technology – To account for the operation of the County’s Computer Replacement and Information Technology Enhancement programs. Risk Management – To account for the self insurance cost of providing coverage for property, general and vehicle liability. Medical Benefits – To account for the provisions of health and dental benefits to County employees and their dependents through the County’s self insurance program. Workers’ Compensation – To account for payment of worker’s compensation claims, in lieu of insurance. Public Works – To account for the County’s overhead charges related to the design and construction of capital improvement projects. Field and General Services – To account for the County’s internal operational and maintenance services. Sheriff’s Insurance – To account for the provisions of health and dental benefits to Sheriff’s Office employees and their dependents through the Sheriff’s Office self insurance program. 231