COBI 2015 - ISF - DNR Internal Service Fund

Overview
Issues
Performance
Background
Financials

Sources Uses

FY 2016 Appropriation

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.

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 DNR divisions (e.g. Ranger uniforms). The program stores the articles until requisitioned by the divisions.

Funding History

Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $733,300 from all sources for ISF - DNR Internal Service Fund. This is a 3.2 percent increase from Fiscal Year 2015 revised estimated amounts from all sources.

ISF Retained Earnings

Retained Earnings: The ISF operation is not intended to make a profit beyond what is needed for working capital operations. The goal is to maintain approximately $40,000 in retained earnings for working capital operations.

Statute

63J-1-410 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 charge
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.

Display By:

Funding Source

Expenditure Category

Appropriation Type:

Appropriation History by

Programs	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
ISF - DNR Warehouse	568,900	511,000	821,800	660,200	571,300	139,000	710,300	23,000	733,300
ISF - DNR Motorpool	0	0	0	0	0	0	0	0	0
ISF - DNR Data Processing	0	0	0	0	0	0	0	0	0
Total	$568,900	$511,000	$821,800	$660,200	$571,300	$139,000	$710,300	$23,000	$733,300

Sources of Finance	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Dedicated Credits - Intragvt Rev	568,900	511,000	821,800	660,200	571,300	139,000	710,300	23,000	733,300
Total	$568,900	$511,000	$821,800	$660,200	$571,300	$139,000	$710,300	$23,000	$733,300

Categories of Expenditure	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Personnel Services	126,000	114,900	119,000	128,900	118,400	13,100	131,500	1,300	132,800
Current Expense	444,400	421,700	709,300	556,600	438,800	134,500	573,300	17,200	590,500
DP Current Expense	5,900	5,200	8,800	3,800	5,600	(1,700)	3,900	0	3,900
Total	$576,300	$541,800	$837,100	$689,300	$562,800	$145,900	$708,700	$18,500	$727,200

Show Table | Show Additional Information

Other Indicators	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Budgeted FTE	2	2	2	2	2	0	2	0	2
Actual FTE	2	1.90	2	2.20	0	0	0	0	0
Retained Earnings	41,300	10,500	(4,800)	(34,000)	26,400	(58,700)	(32,300)	2,000	(30,300)

COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.