Group: Natural Resources, Agriculture, & Environment

Agency: ISF - Natural Resources

Line Item: ISF - DNR Internal Service Fund

Function

The Internal Service Fund (ISF) provides specific services to multiple agencies, allowing for maximization of service and minimization of costs. Each agency that uses ISF services pays its "fair share" of costs. This is an exception to the Budgetary Procedures Act, which requires that funds not be moved between line items of appropriations.

Statutory Authority

UCA 63J-1-306 governs internal service funds. To guard against abuse, the law does not allow an ISF to bill another agency unless the Legislature has:

• Reviewed and approved the ISF agency's budget request;
• Reviewed and approved the ISF's rates, fees, and other charges and included those rates, fees and charges in an appropriations act;
• Approved the number of employees;
• Appropriated the estimated revenue based on the rates and fee structure

No new ISF agency may be established unless reviewed and approved by the Legislature.

DNR used to have three ISF (Warehouse, Motor Pool, and Data Processing), but during the 2007 General Session the Motor Pool and Data Processing ISF were transferred to the Department of Administrative Services and currently DNR operates only the Warehouse ISF.

The Warehouse ISF provides purchasing services. It buys specialized items used by the Divisions (e.g. Ranger uniforms). The program stores the articles until requisitioned by the Divisions.

Funding Detail