A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit, or to other governmental units. Amounts expended by the fund are restored thereto either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. Formerly called a Working Capital Fund or Intragovernmental Service Fund. L M N

a fund established to account for goods and/or services provided by one department or agency within the government to another department or agency. For example, the Health Plan for county employees is administered through an internal services fund.

Funds used to account for the financing of goods or services provided by one (1) department or agency to other departments or agencies of the City, or to other governments, on a cost-reimbursement basis. Transfer of charges are made by Inter-Departmental Transfer (IDT).