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(b) <br /> (1) <br /> <br /> (2) <br /> <br />(c) <br /> (l) <br /> <br />Sewer Utility Fund. <br />The Sewer Utility Fund shall be used to account for all sewer utility revenues and <br />expenses, including depreciation. <br /> <br />This fired is eligible for inter-fund loans. <br /> <br />Street Lighting Utility Fund. <br />The Street Lighting Utility Fund shall be used to account for all street ligMing <br />revenues and expenses, including depreciation of City owned street lights within <br />subdivisions. <br /> <br />(l) This fund is eligible for inter-fund loans. <br /> <br />(d) <br /> (I) <br /> <br /> (2) <br /> <br />{e) <br /> (1) <br /> <br />(2) <br /> <br />(a) <br /> <br /> (b) <br /> <br />2. <br /> (a) <br /> <br />Recycling Utility Fund. <br />The Recycling Utility Fund shall be used to account for all recycling revenues and <br />expenses, including depreciation. <br /> <br />This fund is eligible for inter-fund loans. <br /> <br />Storm Water Utility Fund. <br />The Storm Water Utility Fund shall be used to accoum for all storm water <br />revenues and expenses, including depreciation. <br /> <br />This fund is eligible for inter-fund loans. <br /> <br />Internal Service Funds. Internal Service Funds are used to account for the <br />finaucing of goods or services provided by one department or agency to other <br />departments or agencies of the City, or to other governmental units, on a cost- <br />reimbursement basis. <br />Investment Trust Fund. <br />The Investment Trust Fund shall be an interim fund only used to account for and <br />distribute earned interest to the various City funds. This fund shall be closed each <br />year prior to the issuance of the annual financial statements and has no budget <br />because of its temporat3/nature. <br /> <br />This fired is not eligible for inter-fund loans. <br /> <br />Self-Funding Insurance Fund. <br />Thc Self-Funding Insurance Fund shall be used to account for insurance refunds, <br />dividends and other miscellaneous insurance related revenues, and to provide for <br />sel t~-funding the deductible portion of the City's insurance policies. <br /> <br />(b) This fund is eligible for inter-fund loans. <br /> <br />Subdivision 3. Trust and Agency Funds. Trust and Agency Funds shall be used to <br />account for assets held by the City in a trustee capacity for individuals, private <br />organizations, other governments, and/or other funds. <br /> <br />Page 9 of 13 <br /> <br /> <br />